Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-09-18
AMENDMENT NUa1BER ONE.

SECTION l. All property in the State, except
/ railroads, not exempt under the laws of the
United States shall be taxed in proportion to lis
| value, TO be asceTtained as provided by law.
| The word property, as used in this article and
| section, is hereby declared to include moneys,
| credits bonds, stocks, dues, franchises and all
! other matters and things, real, personal and
mixed, capable of private ownership; prol1ded,
! that growing crops. property used exclusively
| for public schools, and such as may belong to
| the United States, this StatesOr any county or
! municipal corporation within this State shall
| be exempt from taxation. Growing vines and
| fruit trees shall be deemed to be and shall be
| assessed aud taxed as q part Of the realty; and,
prOpided further, that railroads shall be taxed as
| provided in Section Ten OF this article; and,
propided further, that the Legislature may pro-
vide for the exemption from taxation OF ships
and vessels owned and registered or enrolled in
this State or may tax such ships and vessels on
their gross or net earnings, IN leu OF sn ad val
orem tax. The Legislature may also provide
except in case of credits secured by mortgage
or trust deed, for q deduction from credits OF
debts due to bona ide residents of this State.
Double taxation in any form Is prohibited.
SEC s. The Legislature shall, by law, require
each taxpayer in this State to make and deliver
TO the County Assessor, annually, statement
under oath, setting forth specifically all prop
eTty real and personal. except railroad property,
as defined in Section Ten OF this article, owned
by such taxpayer, or in his possession or under
his control, st twelve o'clock meridian on the
first Monday in March.
SEC. 10. All property, excep. railroad prop
erty, as hereinafter provided, shall be assessed
in the county, city, city and county, town, town
ship, or district in which it is situated, in the
manner provided by law. Every corporation
and person owning or operating railroad, or
any portion thereof, in this State shall, on or
before the first day CT July of each year, pay TO
the State Treasurer an annual tax OF two and
a half per cent upon the gross earnings, earned
within this State of such railroad, for the year
ending upon the thirty-frst Gay of December
next preceding, which tax shall be In lieu Of
all other State and county taxes upon the fran
chise, business, right OF way, roadway, roadbed
rails, rolling stock, fences, stations and their
appurtenances, and upon ferryboats, when op
Grated as part of such railroad, and upon the
shares of the capital stock, and upon the mort
cages, deeds of trust, contracts or other obiga-
ton by which debt is secured upon such prop
erty. All other property belonging to such cor
poration 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-fiTst day OF December last
preceding, of all railroads, shall be, annually,
before the first day of May thereafter ascertaned
and declared by the State Board of Equalization,
under such rules and regulations as may be pre-
scribed by said Board; prOrided, however, that
the Legislature may at any time pass laws pre-
scribing said rules and regulations. In all cases
where railroads are situated partly within this
State and partly without this State, the gross an
nual earnings thereof shall be sseertsined and
determined by taking:
First The gross earnings which, during the
year last preceding, have been earned wholly
within this State.
Secoad-The gross earnings which, during the
same year, have been earned partly within this
state and partly without this state, which shall
be ascertened by apportioning such earnings
between this State and other States or Terrific
ries, in the proportion which the number Of
miles OF such railroad situated in this State, and
used in making such earnings, bears to - he
whole number of miles thereof. by the use of
which such earnings have been made. The pro-
portion of interstate earnings thus ascertained
shall be added 10 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
Inent and taxation. For every purpose of this
section, except for the purpose of ascertGining
the proportion of interstate earnings to be added
TO the earnings made wholly within this State,
all railroads operated as one system shall be
treated as one road. One-.hiTd of the tax paid
by corporations or persons owning or operating
railroads under the provisions of this 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 railroad is
situated, in proportion 10 the length of the rail-
road operated in the several counties. For the
purposes of this section G consolidated city and
county shall be treated as county. Any corpo-
ration, association, partnership, person or per
SONS unlawfuly failing or refusing TO pay the
tax herein provided. when the same shall be-
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 g lien upon the properly
hereinhefUTe in this section designated, and may
be enforced in such manner as the Legislature
nav by law prescribe. All railroads. 50 far as
the same are situated within the boundaries of
any common school district, shall be subject 70
an ad valorern 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 10 the contrary Notwithstanding
And 81 railroads. as far as they are situated
within the boundaries Of eny Incorporated city
or town, shall be subject to an ad yaIorem tax
for municipal purposes the same SIS ether prop
erty situated therein anything in this article 70
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 OF more OF
them, in such cases and amounts and in such
manner as shall lie prescribed by 'aY. 10 Court
within this State shall have poWe-. by inlunc f!
ton or otherwise, 10 interfere with. hinder or
delay the collection OF any tax laiS WIDER the |
form of law, except upon a showi. that the |
same property has been taxed more than once
for the same purpose in the same year. and then
only upon payment 10 the Tax Collector, or iutc /
Court, of sum equal 10 the amount Of one OF |
the taxes so laid upon the property Il question;