Los Angeles daily herald., 1886-10-09
AMENDMENT NUMBER ONE.

of the United States, shall be faxed in pro-
portion to Its. value, to be sscertained as
used in this article and section, is hereby
declared TO include moneys, credits, bonds,
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-
sively for public schools, and such ss 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
Had realty; ns' and. provided {artRer, tha. rail,
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 valorem tax. The Legisla.
ture may also provide. except in case of
credits secured by mortgage OF trust deed,
to bona fide residents OF this State. Doub.e
taxation in any form Is prohibited.
Sec. s. The Legislature shall, by law, re-
quirc each taxpayer in this State to make
nnally. 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 OF under
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 and coun-
ty, town, township, or district In which 1t is
situated. in the manner provided by law.
Every corporation and person owning or
operating a 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 thirty-first day of Decem-
Der next preceding, which tax shall be IN
lieu of all other State and county taxes
upon the franchise, business, right OF way,
fences. stations and their appurtensnces,
and upon ferryboats when operated
upon the shares of the capital stock,
and upon the mortgages, deed. deeds
tion by which debt is secured upon. such
property. All other property belonging to
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 first
day of December last preceding, of all rail-
r ads, shall be, annually. before the first
day Of May thereafter, ascertained and de-
under such rules and regulations as may be
prescribed by said Board; provided, how
ever. that the Legislature may at any time
pass laws prescribing said rules and reguia-
tions. In all cases where railroads are stu
ated partly within this State and partly
without this State the gross annual earnings
thereof shall be ascertained and determined
by taking:
the year last preceding, have been earned
wholly within this State.
secoad-The gross earnings which, during
the same year, have been earned partly
state, which shall be ascertained 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-
portion 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 Tor 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 shall be
treated as one road. One third OF the tax
paid by corporations or persons owning or
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 coun
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, partnership,
person. or persons. unlawfully failing or re-
fusing 10 pay the tax herein provided, when
the same shall become due, or within thirty
days thereafter, shall be deemed to have
waiv 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 for the non-pay-
ment thereof shall be lien upon the pro-
perty hereinbefore in this section designa-
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 nd val
orem tax for 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 othe contrary notwith-
standing. And all railroads, so far as they
are situated within the boundaries OF any
incorporated city or town shall be subject
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 us 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
same property has been taxed more than
once Tor 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: 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
other civil actions, and snch taxes so paid
under protest shall be retained by the Tax
Collector, or such other officer as The Leeis- |
lature may designate, until such actions |
shall have been finally decided.
ANotning 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 account OF any such assessment. |
tax, interest or penalty; and all laws In force |
at the adoption of this amendment, not in
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 |
shall be made In the year eigh-
teen hundred and 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
ton for the fiscal year ending June thirtieth.
eighteen hundred and eighty-ive IL not
affected By this amendment
Now, THEREFORE,, pursuant to the provis-
Ions OF the Constitution and an Act OF the
entitled "An Act to Provide for
he Submission of Proposed Amendments TO
he Constii iution OF the State of California