Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-08-09

| shall be added to the earnings made wholly
within the State, and the total thus obtained
| shall be taken and deemed to be the gross earn
ings of such railroads for all purposes of assess
meut and taxation. For every purpose OF THIS
section. except for the purpose of ascertalulng
the proportion Of interstate earnings TO be added
to the earnings made wholly within this state,
all railroads operated as one system snail be
treated rs one road. One-third of the tax paid
by corporations or persons owning or operating
railroads under the provisions OF TINS section
shall become part of the General Fund OF this
state, and two thir is thereof shall be paid to
the county or counties in which said raj road IS
situated, in proportion to the length of the rail
road operated in the several counties. For the
PURPOSES of this section n consolidated city and
county shall be treated as county Any cOrpO-
ration as,OCia ion, partnership person or per-
sons unlawiully failing refusing to pay the
tax herein provided. when the same shall be-
come due. hin thirty days thereafter, shall
be deemed TO have waived their right TO operate
their railroads within this state. The taxes
herein provided for, together with such penalties
as the legislature may impose for the non pay
ment thereof shall be a lien upon the property
hereinbefore in this section designated, and may
be enforced i'll such manner as the Legislature
may by law prescribe. All railroads, so fur as
the same are situated within the boundaries OF
any common school district, shall be subject to
an Gd valOrem tax for school purposes voted by
the electors OF the district at special election
held for that purpose, the same as other prop
erty situated within the district, anything in
this article to the contrary notwithstanding.
And all railroads, far they are situated
within the boundaries OF any Incorporated city
or town, shall be subject 10 an ad valOrem tax
for municipal purposes the same as other prop
erty situated therein anything in this article to
the contrary notwithstanding.
SEC. II. Income taxes may be assessed and
collected from persons, corporations, joint stock
associations or companies resident or doing
business in this State, or any one or more of
them, in such cases and amounts and in such
manner as shall be prescribed by law. No Court
within this State shall have power. by injunc
ton or otherwise to interfere with, hinder or
delay the collection OF any tax laid under the
form of law, except upon a showing that the
same property has been taxed more than once
for the same purpose in the same year, and then
onl, upon payment to the Tax Collector, or into
Court, of sum equal to the amount of one OF
the taxes so laid upon the property il question;
pr0ridcd that in all cases actions may be main
tanned against the Tax Collect r to recover IL
legal taxes paid under protest. All such actions
must be commenced within thirty days after
such illegal taxes have been paid. It shall be
the duty of the Courts in which such actions
may be brought, to try them, upon the request
of either party, in advance of all other civil ac
tons, and such taxes so paid under protest shall
be retained by the Tax Collector or such other
officer as the Legislature may designate. until
such actions shall have been finally decided.
SCHEDULE.
Nothing in this amendment shall affect any
assessment or tax heretofore made or levied, or
interest thereon, or any penalty heretofore IN
CURED, or any action or right o. action on ac-
ccount of any such assessment, tax, interest or
penalty; and all laws in force at the adop ion OF
this amendment, not inconsistent Herewith,
shall remain in full force and effect until altered
or repealed by the Legislature. The first levy
and payment of taxes against railroad property
hereunder, shall be made in the year eighteen
hundred and eighty-six, and shall be upon the
gross earnings, to be ascertained as herein pro-
vided, for the entire year of eighteen hundred
and eighty-fve. Taxation for the fiscal year
ending June thirtieth, eighteen hundred and
eighty five, is not affected by this amendment.
Now, THEREFORE, pursuant to the provisions
of the Constitution and an Act of the Legisla-
ture, entitled IAN Act to Provide for the Sub
mission of Proposed Amendments to the Con-
stituton of the State OF California to the Quail
fed Electors for their Approval, approved
March 18th, A. d. 1ss3'' the said amendment is
submitted to be voted upon, by ballot, By the
qualified electors of the State on