Los Angeles daily herald., 1886-11-02
B.Ets
Proclamation.
STATE OF CALIFORNIA,
EXECUTIVE DBPARTKEST,
SACRAMENTO, July 81, 1857

STATE OF CALIFORNIA,
EXECUTIVE DsPARrKEST,
SAcRAMBSro. July 81, 1852
WHEREAS. THE LEGISLATURE OF THE
State OF Californis at its Twenty-sixth
Session, beginning on the fifth day of Janu.
usry, A. D eighteen hundred and eighty
FIVE. two.thirds of all the members elected
to each Of the two Houses oi said Legisla-
ture voting in favor thereof, proposed the
following amendment OF Sections One,
Eight, Ten and Eleven of Article Thirteen,
uf the Cons tuition OF the state OF Caliifoy
mia:
AMENDMENT NUMS SESs ONE.
SECTION !. All property in the State, ex
cept railroads. not exempt unde the laws
of the United States, shall be axed in pro-
portion to its value. % be escertsined as
provided by law, The word property, as
used in this article and section. is bereby
declared to include moneys, credits, b nds.
stocks, dues, franchises aud all other mst
ters and things, real. personal and mixed.
capable of private ownership; pToutded,
that growine crops. property used excln-
sively for public schools, and such as may
belong to the United States, this State. or
any county or municipal corporation within
this State, shall be exempt from taxation.
Growing vines aud fruit trees shall be
deemed to be and shnll be assessed
and taxed az q part OF the
realty; aud, provided further, that rail.
roads shall be taxed as provided in
Section Ten of this article; aud, provided
further, that the Legislature may provide
for the exemption from taxation of ships
| and vessels owned and registered or en-
rolled in this State, or may tax such ships
and vessels on their gross or net esrnings.
To- HTft nt aa1 oil 90 hal vtplr
ture may ais provide. except in case of
credits secured by mortgage or trust deed,
for a deduction from credits of debts due
to bona fdfe residents of this tate. Doub.e
taxation in any form is prohibited.
SEC. s. The Legislature shall, by law, re
| quire each taxpayer IN this State to make
and deliver to the County Asses, or. an
nnally, a statement under oath. setting
| forth specifically all property, resl and per.
sonal except railroad propeit ty, MS defined
in Section Ten OF this article, Owned by
such taxpayer. OF in his possession or un Ter
his control, at twelve o'clock, meridian, Oh
the FIRST Monday in March.
| SEC. 10. All property, except railroad
property, as hereinafter provided, shall be
assessed in the county, city, city and coun-
| ty, town, township, or dis rtct in which IL is
situated. in tn manner provided by law.
Every corporation and person owning or
operating a railroad, or any portion thereof,
in this State. S. all, on or before the first day
/ OF July OF each year, pey &c the state Treas
urer an annual tax OF two and a half per
cent. upon the gross earnings, earned with
| in his State, OF such railroad, for the year
ending upon the thirty-frst day of Decem-
ber next preceding, which tax shall be III
upon the franchise, business, right OF way,
roadway, roadbed, rails. rolling stock,
| fences, stations and their appurtensnces,
and upon fer,yboats when operated
AS part OF such railroad, and
upon the shares OF the capital stock,
of trust, contracts or other obIiga
tion by which debt is secured upon sucl
property. All other property belonging to
such corporation or person shall be assessed
ana taxed as other property is assessed and
taxed. The gross annual earnings earned
! during the year ending on the thirty-trs
day of December last preceding, of al rail
ads, shall be, annually, before the frs
day OF May thereafter, gscertained and de
elared by the State Board of Equalization
under such rules aud regulations rs may bt
prescribed by said BOARD; prortded, how
ever, that the Legislature may at any time
tions. In oil cases where railroads are stu
ated parity within this state and partl
without this State the gross annual earnings
thereof shall be ascertained aud determined
by taking:
ttrsl-The gross earnings which, during
4
wholly Within this State
Sccoad--The gross earnings which, during
| the same year, have been earned partly
| within this State and partly without this
| state, which shall he ascertnined by appOr
tioning such earnings between this State
| and otner States or ferritorlos. in the proper
tion which the numb r Of miles Of such
railroad situated in this state and used in
| making such earnings bears to the whole
number OF miles thereof by the use of which
such earnings have been made The pro
! port on of iDtersta earnings thus ascer-
ta1ned shall be added to the earnings made
wholly within the st'te. ana the total thus
obtained shall be taken and deemed to be
! the gross earnings OF SAGA railroads for ell
purposes of assessment snd taxation. For
/ every purpose Of this section, except for the
| purpose OF ascertafning the proportion OF
/ interstate earnings TO be added to the earn
ings made VIII, ly witnin this State, all rail
! roads operated as one system snail be
/ treated as one road. One third of the tax
! paid by corporations or persons oWniDg or
/ operating railroads under the rroyision3
this fecfion shall become p8Tt OF the Gen
ersl Fund of this state, aud two thirds
| thereof sliall be paid to the comfy or ,un
| ties ia which said railroad is situated, i'll
proportion t. the length nf the railroad
operated in the several counties. For the
purposes o. this section consolidated city
and county shall be treated as a county.
| ANY corporation, association, par nership,
\ person, or persons unlswfully falling ORE
| lOslUg tO pay Lnb LIN ltSISlh pIbNAoc itfi
| the same shall become due, or within hirty
\ day, thereafter, shall be deemed to have
waiv eo heir right to operate their railroads
! within this State The xes herein provid-
| ed Tor, together With such penalties as the
Legislature may impose for the nOn-pay-
meut thereof shall he lien upon the pro
perty hereinbefore in this section desig ns-
| ted, and may be enforced in such manner
as the Legislature may by law prescribe.
All railroads. so far as the same are situated
!
school districI, shall be subj iect to an ad Val
urem tax for school purposes voted by the
electors OF the district at a special election
held for that purpose. the -ane as other
property situated within the district. any
thug In this article tothe contrary Ao:witn-
standing. And all railro cs. so far as they
are situated within the boundaries of any
incorporated city or town shall be subject
to an ad valorem tax Tor municipal pGr-
poses the same as other property situated
therein, anything in this article to the con
tcary uOtwith standing,
SEC. IL. Income taxes may be assessed
aud collected from persons, corporal Gus.
joint stock associations or Companies, resi-
dent or doing business iii this State, or any
one or more OF them, III such cases and
amounts. and in such manner us shall be
prescribed by law No Court within this
State shall have power, by injunction or
otherwise TO Interfere with, hinder, or de-
lay the collection OF any tax laid under the
form OF law, except upon ashowing that the
same property has been taxed more than
once for The same purpose i'll the same year
aud then only upon payment to the Tax
Collector, or into Court. Of a sum equal to
the amount o. one of the taxes so laid upon
the property in question: proUtded, that in
Ill cases actions may DE maintained against
the Tax Collector to recover Illegal taxes
paid under protest. All such acti us must
be commenced within thirty days after
such illeeal taxes have been pa d. 1t shsll
be the duty OF the court in which such ac
tions may be brought to try them. upon the
request OF either parry, in advance OF all
other civil actions, and snch taxes so psid
under protest shall be retained by the Tax
Collector. or sucn other oibcer as the LePi'
laiure may designate. until such actions
shall have been finally decided.
SCHEDULE.
NotniDg in this amendment shall affect
any Rssessmen or tag heretofore made or
levied, or interest thereon, or any penalty
eretofore incurred, or saw acton or RE hi