Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-09-03
AmEsDm EMIT NUmBEn ONE.


cept railroads, not exempt under the laws
of the United States. shall be axed In pro
portion to Its value, 10 be ascertained a.
provided BY law an e w sno Pf9pehh n,an az
declared to include moneys, credits, b nds.
stocks dues, franchises and ali other mat
tiers and things, real, personal and mixed,
capable Of private owneIsnip; propiaea'
siyely 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 ts pun ~
deemed to be and shall be assessed
s ss%l,y, , sns. provided frlSsr that rail-,
roads shall be taxed as provided, s IN
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 sucn snips
In lieu OF an ad valorem tax. The Legisla,
tlre may ais provide, except in case OF
credits secured by mortgage or trust deco,
for deduction from credits OF debts due
to bona fidie residents of this tate. Double
taxation IN any form Ia prohibited.
Sac. g. The Legislature shall. by law, re
quire each taxpayer n this state TO make Ike
nnally. statement under oath. setting
forth specifically all property, real and per.
sonai except railroad property, as denned
IN Section Ten 81 TINS article, owned by
his control, at twelve O'Clock, meridian, on
| the first Monday In March.
SEC. 10. All property. except railroad
property, as hereinafter provided, shall be
assessed in the county. city, city aud coun-
| ~, town, township, or district IN wnich ~ -
situated, in the manner provided by law.
Every corporation and person owning OF
iny Il raiirOad n norton thereon,
Ia this State, shall, on or before the nrst DAY
of July OF each year, pay to the state Treas.
urer an annual tax Of two aud nall per
cent. upon the gross earnings, earned with
in tbis state, OF such railroad, for the year
ending upon the thirty frst day OF Decem-
Der next preceding, which tax shall pc IN
lieu of ali other State and county taxes
road way, roadbed, rails, rolling stock.
fences, stations and their appurtenancesl
and upon .ferryboatsll when operated
rs part OF such raliioao, anu
upon the shares of the capital s Ssss,
of trust, contracts or other obl1ga
tion by which debt is secured upon such
property. All other property belonging V
such corporation or person shall be assessed
and taxed as other property is assessed and
taxed. The gross annual earnings earned
during the year ending on the thirty-hIst
day of December last preceding, OF Al IalI.
r ads, shall be, annually, before the hrst
day OF NAV thereafter, ascertained and de-
clared by Inc state Board Of Equalization,
under snch rules and regulations as may be
prescribed by said Board; prouided, now
ever, that the Legislature may at any time
pass laws prescribing said rules and reguia-
lions In all cases where railroads are STU
ated partly Within this State and parity
without this State the gross annual earnings
thereof shall be asoertained and determined
Firs.-ihe gross earnings which, during
the year last preceding, have been earned
wholly within this State. -,
Sccond-The gross earnings which, during
the same year, have been earned part,
within this State aud partly without this
state, which shall be ascertained Dy appor
tioning such earnings between TINS state
and other states or Territories, IN the proper
ton which the number OF miles OF such
railroad situated in this state and used In
making such earnings bears 10 the WhOie
number of miles thereof by the use OF Wnlch
such earnings have been made Inc pro
port on of interstate earnings thus ascer-
tanned shall be added to the earnings maize
wholly within the State, and the total tnus
Obtained shall be taken and deemed 70 De
the gross earnings OF such railroads. iof All
purposes OF assessment and taxation. For
every prrposo of this section, except Tor the
purpose OF ascertaining the proportion OF
Interstate earnings to be added 10 tine earn
ings made wholly within this state, all raii
roads operated as one system shall be
treated as one road. One third OF the tax
paid by corporations or persons owning or
operating railroads under the PROVISIONS q
this section shall become part OF tue cen
eral Fund of this state, and two thirds
thereof shall be paid to the county or IN
ties In which said railroad Is situated, IN
proportion to the length OF the railroad
operated in the several counties. For the
purposes OF this section consolidated city
and county shall be treated as county
Any corporation, association, par nersnlp'
person, or persons, unlawlully faiiing OF re-
fusing 90 pay the tax herein provided, when
the same shall become due, or within thirty |
days thereafter, shall be deemed to nave
waived their right to operate their raliIoaus
within this State. The taxes herein provid- |
ed for, together with such penalties as the
Legislature may impose for the non-piy |
ment thereof shall be a lien upon the pro |
perry hereiubelore In this section desie ma /
ted, aud may be enforced In such manner |
rs the Legislature may by law prescribe:
All railroads, SO far AS the same are situated |
within the boundaries OF the common
school district, snail be subject 10 an IA val
Urem tax for school purposes Votsu Ny the
electors OF the district at special election
held for that purpose, the same as other
property situated ". thin the district, any
thing in this article the contrary notwlth-
standing. Aud all railroads. so lar as they
are situated within the boundaries oil any
Incorporated city or town shall be subject
to an ad valorem tax for municipal pur'
poses the same us other property situated
therein, any thing in this article to the con
trary Notwithstanding
l
and collected from persons, corporations,
joint stock associations or Companies, resi-
dent or doing business in this State, or any
one or more of them, In such cases and
amounts. aud in such manner as shall pc
prescribed by law No Court WITHIN TINS
State shall have power, by injunction or
otherwise, 10 Interfere with, hinder, or de-
lay the collection Of any tax laid under the
form of law, except upon asbowing that the
same property has been taxed more than
once for the same purpose In the same year
and then only upon payment TO tine TAX
Collector, or INTO Court, OF sum eqnai 10
the amount o. one of the taxes SO laid upon
the property in question: piOoided, that IN
all cases actions may be maintained against
the Tax Collector to recover Illegal taxes
paid under protest. All such acti ms must
be commenced within thirty days after
such Illegal taxes have been paid. 1t shall
be the duty OF the Court in which such ac'
tions may be brought to try them upon the
request of either party, in advance OF All
other civil actions, and snch taxes so paid
under protest shall be retained by the Tax
Collector, or such other officer as the Legis
lature may designate, until such actions
shall have been finally decided.