Los Angeles daily herald., 1886-09-10

l.
cent railroads, not exempt under the laws
OF the United States. shall be axed In pro-
portion TO its value. to be ascertained as
provided by law. The word property, a.
used in this article and section, y HEREBY
declared to include moneys, credits. bonds.
stocks, dues. franchises and all other mat
capable Of private ownership; provided.
that gfowine crops. property used exclu,
belong to the United States, this stats, or
any county or municipal Corporation within
this State, shall be exempt from taxation.
Growing vines and iruit trees rs s aasas.e ~
realty snd snd, provided JurtRsr thst rail-
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,
n lieu 81 an "a rnSds s sx i e csss Of
credits secured by mortgage or trust deea,
for deduction from credits OF debts due
10 bona fdae residents Of this tate. Double
taxation In any form IL prohibited.
SEC. 8. The Legislature shall. By law, re
uuire each taxpayer in this State to make
and deliver to the County ASSESSOR an
nnally, statement under oath. setting
sonal except railroad property, as defined
In Section Ten OF this article, owned BY
such tai payer, or in his possession OF uni Ter
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 ana coun-
ty, town, township, or district IN when ~ ~
situated, in thu manner provided By law.
Every .corpoSatiol AID person owning o.
operating railroad, or any portion thereon,
Ia this State, sball, on or before the nrst DAY
of July of each year, pay 70 the state Treas
cent. upon the gross earnings. earned with
IN tais state, OF such railroad, for the year
ending upon the thirty first day OF Decem-
Der next preceding, which tax shall DC IN
upon The franchise business, right Of way,
roadway, rosdbed,. rails, rolling stock,
fences, stations and their appurtenances,
and upon ferrybostsI5 when operaled
apoa hps ar: shares e. q ius he cspis oet
aud upon the MORTGAGES deeds
| OF trust, contracts or other obiigai
| ton by which debt is secured upon sucn
| property. All other property belonging e
| such corporation or person shall De assessed
and taxed as other properly IS assessed ana
| taxed. The gross annual earnings earned
during the year ending on the thifty-nrsi
| day of December last preceding, o. All Iail,
aQS. bQall De- ANNUALLY oIA0tS liz -, y.
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; proutded, how
pass laws prescribing said rules and regula-
lions. In ali cases where railroads are STU
aied partly within this state and partly
without this State the gross annual earnings
thereof shall be ascertained and determined
:, Firsslfhe 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 partly
within this State and partly without this
State, which shall be asoertatned by appor-
tioning such earnings between this state
and other States OF Territories, in the proper
railroad situated in this state and used In
making such earnings bears TO the whole
number of miles thereof By the use o. when
such earnings have been made, The pro-
port on Of interstate eafninss linus asc sds
| wholly within the State. and the total thus
obtained shall be taken and deemed 10 DC
| the gross earnings Of such railroads for all
purposes OF assessment and taxauon, ror
every prrposs OF this section, except tor the
purpose OF ascertaining the proportion OF
iutel state earnings TO be added TO the earn
Tugs made wholly witlip this state, all rail-
roads operated as one system snaii pc
~-~<
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, ana TWO thirds
thereof shall be paid to the county or cIun
lies ia which said railroad is situated, In
proportion to the length OF the railroad
operated in the several counties: Fof tne
purposes OF this section consolidated CITY
and county shall be treated as 9 county
Ary corporation. association, partnership,
person, or persons. unlawfully falling or re-
fusiug 20 pay the tax herein provided, when
the sd me shall become due, or within tnirty
days thereafter, shall be deemed 70 nave
wal sed their right to operate their railroads
within this State. The taxes herein proyid-
ed for, together with such penalties as the
Legislature may impose for the non-pay-
ment thereof shall be lien upon the pro
porty hereinbefore In this section designa-
ted. aud may be enforced in such manner
asthe Legislature may BY law presuripe;;
All railroads, SO lar as the same are situated
within the boundaries Of the common
school district, shall be sublect 20 an au VA
orem tax for school purposes voted by the
electors OF the district at special election
held for that purpose, the same as other
properly situated within the districl, any
thing In this article tothe contrary notwith-
standing. And all railroads, 50 lar as they
are situated within the boundaries OF any
incorporated city or town shall De snpleci
10 an ad valorem tax Tor municipal pur
poses the same as other property situated
therein. unytniuB III luis AsAStt W fAS WI
trary Notwithstanding
SIC. Ii. 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 De
prescribed by law. No Court within this
State shall have power, by inlnnctien 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 tnan
once for the same purpose in the same year
and then only upon payment % the lax
collector, or into CouTt, OF sum eqnai 70
the amount o. one OF the taxes SO laid upon
the properly in question: prortded that IN
an cases actions may be maintained against
the Tax Collector to recover illegal taxes
paid under protest Al such ao d.r ms m afsss
snoh Illegal taxes have been paid. II shall
be the duty Of the Court in which sucn . ao
rnn,.est ii either party, III advanced of all |
other civil actions, and snoh taxes so paid
under protest shall be retained by the FAX
g,llo.,..r ~ at,oh ofhpr officer az the LpplS |