Los Angeles daily herald., 1886-10-29
AMENDMENT NUMBER ONE.

Of the United States. shall be sxed ii pro-
portion to its value. TO be ascertained as
provided by law The word property, as
declared 10 include moneys, credits, binds,
stocks, dues, franchises and all other mat
ters and things, real, personal and mixed,
capable of private ownership; provided,
that growing crops. property used exclu-
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 taxation.
Growing vines and fruit IT., trees ss shall be
rnd realty; ana and, provided furtRsr, tha. rail.
roads shall be taxed as provided in
Section Ten Ten o. this a;rfieie ana, provrdea id
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 valorem tax. The Legisla-
ture may also provide, except in case of
credits secured by mortgage or trust deed,
| for a deduction from credits of debts due
to bona fide residents of this State. Doub4e
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 sor. an
nnally, a statement under oath, setting
forth specifically all property, real and per-
sonai except railroad property, rs defined
| in Section Ten of this article, owned by
such taxpayer, or III his possession or under
his control, at twelve O'Clock, meridian, on
the lrst 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 district in which it is
situated. ia thu 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
of July OF each year. pay to the State Treas
urer an annual tax OF two and half per
cent. upon the gross earnings, earned with
! in this State, OF such railroad, for the year
ending upon the tbirty-frst day of Decem-
ber mex: preceding, which tax shall be IN
upon the franchise, business, right OF way,
roadway. roadbed, rails, rolling stock,
fences, stltions and their sppurtenances,
and upon ferryboats 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 such
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-frsi
day of December last preceding, Of all rail
ads, shall be, annually, before. the first
day OF May thereafter. ascertained and de
clared by the State Board of Equalization
under such rules and regulations as may be
prescribed by said Board proUided, how
ever, that the Legislature may at any time
pass laws prescribing said rules aud regule
tions. IN all cases where railroads are situ
ated parity within this State and partly
without this State the gross annual earnings
thereof shall be sscertained and determined
by taking:
F.rst-The gross earnings which, during
| the year last preceding, have been earned
wholly within this State
| Sec0Hd-The gross earnings which, during
the same year, have been earned partly
within this State and partly without this
state, which shall be ascertalned by appor
tioning SUCH earnings between this State
and other States or Territories, in the proper
tion which the number 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 interstate earnings thus ascer'
tanned shall be added to the earnings made
wholly within the state, and the total thus
obtained shall be taken and deemed to be
the gross earnings OF such railroads for all
purposes OF assessment ana taxation. Fol
every purpose OF this section, except for the
purpose of ascertaining the proportion OF
interstate earnings to be edded to the earn
ings made wholly within this State, all rail
roads operated as one system shall be
treated as one road One third of the tax
operating railroads under the PROVISIONS OF
this section shall become part OF the Gen.
eral Fund of this State, and two thirds
thereof shall be paid to the county or c1un
ties in which slid 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, partnership,
person, or persons. unlawiully failing or re-
fusing 20 pay the tax herein provided, when
the same shall become due, or within thirty
days thereafter, shall be deemed to have
waig Cd heir right TO operate their railroads
within this State. The taxes herein provid-
ed for together with such penalties as the
Legislature may impose TO. the non-pay-
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
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 notwlth-
standing. And all railroads, SO far as they
are situated within the boundaries of any
| incorporated city or town shall be subject
to al ad valorem tax for municipal pur-
poses the same as other property situated
therein, anything in this article to the con
tfdry 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 as 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
/
once for the same purpose in the same year;
and then only upon payment to the Tax
Collector, or into Court, of sum eqnal to
the amount o. one of the taxes so laid upon
the property in question: provided, that in
all cases actions may be maintained against
the Tax Collector to recover illegal taxes
paid under protest. All such actions 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
Collector, or such other officer as the Legis-
lature may designate, until such actions
shall have been finally decided.
SCHEDULE.
z Notning in this amendment shall affect
any assessment or tax heretofore made or
levied, or interest thereon, or any penalty
heretofore incurred, or any action or right
OF action on accounto any such assessment
tax, interest or penalty; and all laws in force
at the adoption of this amendment, not in
consistent Herewith, shall remain in full
force and effect until altered or repealed by
the Legislature. The first levy and pay
ment OF taxes against railroad property
hereunder. shall be made IN the year eigh-
teen hundred ana eighty-six, and shall be
upon the gross earnings, to be ascertained
as herein provided, for the entire year of
eighteen hundred and eighty five. Taxa
tion for the fiscal year ending June thirtieth.
eighteen hundred and eighty-dve is not
affected by this amendment.
Now, THEREFORE,, pursuant to the proyis.
ions of the Constitution and an Act OF the
Legislature, entitled can Act to Provide for
the Submission Of Proposed Amendments to
the Constitution OF the State OF California
to the Qualified Electors for their Approval,
apprOyed March 18th A. d. 1S83 - the said