Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-09-21
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 Its value, 70 be sscertained a.
used In this article and section. Is hereny
declared 10 include MONEYS, credits, b nds,
stocks, dues. franchises and all other mat
tiers and things, real. personal and mixed
that growing crops. property used excln-
siyely for public schools, and such as may
belong TO the United States, this State. or
any county or municipal corporation within
Growing vines aud fruit trees shall be
deemed to be and shall be assessed
s snd s sna provided rRs s' that rs he
s 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-
and vessels on their gross or net earnings.
In lieu OF an ad valnrem tax. The Legisla,
ture may ais provide. except in case Of
credits secured by mortgage or trust deed,
to bona ode residents Of this stste. Double
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 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 article, owned by
such taxpayer. or In his possession or under
| his control, at twelve O'Clock, meridian, on
the first Monday in March.
| SEQ. 10. All property, except railroad
properly Is ana n sou NJ
\ ty, town, township, or district in which 1t is
situated, In the manner provided BY law
| Every corporation and person owning OF
ID this State, sLaii, on or before the flrst day
OF July of each, year. pay to the State Treas.
cent. upon the gross earnings, earned with
TITS State O. spfn rslfo a. ior 'ns ysni
Der next preceding, which tax shall be in
lieu OF ali other State and county taxes
upon the franchise, business, right OF way
roadway. roadbed. rails. rolling stock
and upon ferryboats.l when operated
upon the shares Of The capital stock
and upon the mortgages, deed
ton by which debt is secured upon sucf
property. All other property belonging t.
such corporation or person shall De assessed
ana taxed as other property Is assessed and
L
during the year ending on the thirty first
| day Of December last preceding, of all rail
/ ads, shall be, annually, before the drsl
| day OF May thereafter. ascertained ana de
i clared by the State Board OF Equalization,
| under such rules and regulations as may be
prescribed by said Board; provided, how
/ ever, that the Legislature may at any time
/ pass laws prescr bling said rules and regula'
| aied partly within this State and partl,
| without this State the gross annual earning.
thereof shall be ascertsined and determined
First-The 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 partl,
| within this State and partly without this
| state. which shall be ascertained py appor'
| tioning such earnings between this State
| and other States or Territories, in the proper
ton which the number OF miles OF SUCH
railroad situated In this state and used Ia
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 intersta Q earnings thus ascer-
| tanned shall be added to the earnings made
| wholly within The state, and the total thus
| Obtained shall be taken aud deemed to be
| the gross earnings Of such railroads Tor all
l purposes of assessment and taxation, For
| every purpose of this section. except for the
| purpose of ascertaining the proportion OF
ings made wholly wituin this state, all rail
roads operated as one system shall be
treated as one road. One third OF the tax
paid by corporations or persons owsiDg or
operating railroads under the PROVISIONS 81
tits section shall become part OF the Gen
eral Fund OF this State, and two thirds
thereof shall be paid to the county or ,un
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 a consolidated city
aud county shall be treated as county
Any corporation, association, par nersnip
lusing TO pay the tax herein provided, when
the same shall become due, or within ihirty
days thereafter, shall be deemed to have
waived their right to operate their railroads
within this State. The tsxes herein proviu-
ed for, together with such penalties as the
Legislature may impose for the non-psy-
ment thereof shall be lien upon the pro
perty hereinbefore in this section designa-
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 of the common
school district, shall be subject TO an ad val
urem tax for school purposes voted o" the
electors OF the district at a special election
property situated within the District, any
thing in this article to the contrary notwith-
standing And all railro DIS, so far as they
are situated within the boundaries OF any
to an ad valorem tax for municipal pur.
poses the same as other property situated
therein, anything in this article to 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 and
amounts, and in such manner MS 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 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 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: pfOptded, 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. II 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 az
other civil actions, and snch taxes so paio
under protest shall be Ietained by the Tax
Collector, or such other officer as the LePis
lature may designate, until such actions
shall have been finally decided.