Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-08-04

shall he added TO the earnings made wholly
within the state and the total thus obtained
shall be taken aud deemed to be the gross earn
ings Of such railroads for all purposes OF assess
meut and taxation. Fer every purpose or this
section. except for the purpose Of aScertaining
the proportion Of interstate earnings u be added
to the earnings made wholly within TINS STATE
all railroads operated as one SYST EN- shalI Pe
treated as enc road. One-third OF the tax paid
b. corporations or persons owning or operating
railroads under the provisions OF this section
shalt 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 raj road is
situated, in proportion to the length of the rail-
road operated in the several counties. For the
purposes of this section consolidated city and
county shall he treated as county. Any corpO-
ration, associa ion, partnership, person or per
sons, unlawiully falling or refusing to pay the
tax herein provided when the same shall be-
come due or wi hin thirty days thereafter shall
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 a lien upon the property
hereintefore in this section designated, and may
be enforced in such manner'as the Legislature
may by law prescribe. Al railroads, so far as
the same are situated within the boundaries of
any common school district shall be subject 10
an ad valOTem tax for school purposes voted by
the electors OF the district, at special election
held FOR that purpose, the same as other prop
eTty situated within the district, anything in
this article to the contrary notwithstanding.
And all railroads, as far as they are situated
within the boundaries OF any Incorporated city
or town, shall be subject TO an ad valOTem tax
for municipal purposes the same rs other 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@er doing
business i'll this state, any one or more OF
them, in such cases aud amounts and in such
manner as shall DC prescribed by law. No Court
within this State shall have power. by iDjurc
ton or otherwise, to interfere with hinder or
delay the collection OF any tax laid under the
form OF law. except uTon a showing that the
same property has been taxed more Than once
for the same purpose in the same year. and theu
onl, upon payment to the Tax o,lector, or into
Court. OF a sum equal 10 the amount of one of
the taxes so laid upon the property il question:
pr0rided. that in alt cases actions may be main
tanned against the Tax Colleet r to recover il
legal 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 Courts in which such actions
may be brought, to try them, upon the request
of either party, in advance of all other civil ac
tons. aud suen taxes so paid under protest shall
be retained by the Tax Collector, or such other
officer as the Legislature may designate, until
such actions shall have been finally decided.