Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-09-04
AMENDMENT NUMBER ONE.

SECTION ]. All property In the State, ex-
cept railroads, not exempt under the laws
OF the United States. shall be axed In pro-
portion to It's value, 10 be ascertained 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 mat
capable OF private ownership; provided,
that growing crops, property used exclu-
sively for public schools, and such as may
belong to the United States, this State, or
this State, shall be exempt from taxation.
Growing vines and fruit trees shall be
deemed to be and shall be assessed
and taxed as a part 81 the
roads shall be taxed as provided In
section Ten OF this article; and. 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 earnings,
In lieu OF an ad yalorem tax. The Legisla,
ture may also provide, except In case OF
credits secured by mortgage or trust deed,
for deduction from credits of debts due
| to bona fdse residents of this state. Double
taxation in any form is prohibited.
SEC. 8. The Legislature shall, by law, re
Quire each taxpayer in this State to make
| aud deliver to the County Assessor, an
nnally. a statement under oath, setting
| forth specifically all property, real and per,
sonal except railroad property, as defined
| In Section Ten of this arLicle, owned by
| such taxpayer, or in his possession or under
his control, at twelve O'Clock, meridian. on
the first Monday in March.
| SEC TO- All property, except railroad
| property, as hereinafter provided, shall be
| assessed in the county, city, city and coun-
| ty. town, township, or district in which It IS
| situated, in tho manner provided by law.
| Every corporation and person owning or
| operating a railroad, or any portion thereof,
| in this State, stall, on or before the hrst DAY
OF July Of each year. pay TO the state Treas.
cent. upon the gross earnings, earned With
| iu this state, oil such railroad, for the year
ending upon the thirty-irst day OF Decem-
Der next, preceding, which tax shall Do IN
upon the franchise, business, right oil way,
roadway, roadbed, rails, rolling STOCK,
| fences, stations and their appurtensnees,
and upon ferryboatsit when operated
upon the shares of the capital stock,
aud upon the mortgages, deeds
| of trust, contracts or other obliga'
| ton by which debt is secured upon sucn
property. All other property belonging 70
| such corporation or person shall beassesseo
| ana taxed as other property is assessed and
| taxed. The gross annual earnings earned
| during the year ending on the tair,y nIst
| ads, shall be, annually, before the nfst
| day OF May thereafter. ascertalned and de.
| clared by the State Board OF Equailzatioh,
! under such rules and regulations as may be
prescribed by said Board; provided. how
| ever, that the Legislature may al any time
| pass laws prescribing said rules and reguis-
| lions. In all cases where railroads are situ-
ated partly within this state and partly
without this State the gross annual earnings
thereof shall be ascertained and determined
by taking:
Eirst-fhe gross earnings which, during
the year last preceding. have been earned
wholly Within this State
Second-The gross earnings which, during
the same year, have been earned parity
within this State and partly without THIS
state, which shall be ascertained py appor-
| tioning such earnings between TINS state
and other States or Territories, IN the proper
| ton which the number of miles oil such
railroad situated in this state ana used IN
making such earnings bears to the whoie
| number of miles thereo by the use OF wnicn
| such earnings have been made, Inc pro-
| portion Of interstate earnings thus ascer-
| famed shall be added to the earnings male
wholly within the Stste. and the total thus
| obtained shall be taken and deemed 70 pc
| the gross earnings of such Iailroaas LOT all
| purposes OF assessment and taxation. FOR
/ every purpose OF this section, except Tor the
/ purpose of ascertaining the proportion OF
| interstate Earnings TO be added TO the earn
ings made wholly within this state, all rail-
| roads operated as one system snail De
| treated as one road. One third OF the tax
| PAID Dy cOrpOIhIlOub VI pcInohs Wv ans VI.
| operating railroads under the provisions OF
/ this section shall become part OF the Cen
| eral Fund of this state, and Two thirds
| thereof shall be paid TO the county or c9un
| ties In which said railroad is situated, In
| proportion t. 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, assoeiatlon, p aiitnelsnl ~
| fusing 20 pay the tax herein provided, Wnen
| the same shall become due, or WITHIN inirty
| days thereafter, shall be deemed 70 nave
wal ed their right W operate their raiiroaus
within this State. The taxes herein provid-
ed for, together with such penalties as the
Legislature may impose Tor the l,,'a-pey-
ment thereof shall be lien upon the pro
perry hereinbefore In this section deslsha-
ted, and may be enforced in such manner
as the Legislature may BY law prescribe.
All railroads, so far as the same are situated
within the boundaries oil the common
school district snail be subject 70 az '.u WI
orem tax Tor school purposes voted by the
electors OF the district at special election
held for that purpose, the same as other
property situated within the district, any
thing in this article to the contrary notwith-
standing. And all railrO DIS, so lar as they
are situated within the boundaries OF any
incorporated city or town shall be subject
to an ad valorem tax for municlpal plr
poses the same as other property situated
therein, anything in this article 10 the con
trary Notwithstanding,
SEC. IL Income taxes may be assessed
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 ana
amounts, and in such manner as shall be
prescribed by law. No Court within this
State shall have power, by injunction or
otherwise, to interfere with. hinder, OF de-
lay the collection OF any tax laid under the
form of law, except upon ashowing that the
same property has been taxed more tnah
once for the same purpose in the same year;
aud then only upon payment to the Tax
Collector, or into Court, of a sum eqnal To
the amount o. one OF the taxes so LAID upon
the property in question. ptOpfded, 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. IL snail
be the duty oil the Court in which such ac-
tons may be brought to try them, upon the
request OF either parry, in advance OF al
other civil actions, and snch taxes so pslu
uuder protest shall be retained by the TAX
Collector, or such other officer as the LeelA
lature may designate, until such actions
shall have been finally decided.
soHEDUkx. q