Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-08-27

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 earn
ings of such railroads for all purposes of assess
ment and taxation. For every purpose OF this
section, except for the purpose of ascertaining
the proportion of interstate earnings to be added
10 the earnings made wholly within this State,
all railroads operated as one system shall be
treated IS enc road. One-third of the tax paid
by corporations or persons owning or operating
railroads under the provisions of this section
shall become mart of the General Fund of this
State and two thir Is thereof shall be paid to
the county or counties in which said railroad 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 be treated as county. Any cerpO
ration. association, partnership, person or per
sons, unlawiully failing or refusing TO pay the
tax herein provided, when the same shall be-
come due. or within 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 lien upon the property
hereinbefore in this section designated, and may
be enforced in such manner the Legislature
may by law prescribe. All railroads, so far
the same situated within the boundaries Of
any common school district, shall be subject TO
an ad valOrem tax for school purposes voted by
the electors OF the district st a special election
held for that purpose, the same as other prop
erty situated within the district anything in
this article TO the contrary notwithstanding.
And al railroads, as far as they are situated
within the boundaries of any Incorporated city
or Town, shall be subject TO an nd v2lOrem tax
for municipal purposes the sane as other prop
erty situated therein, anything in this article TO
the contrary Notwithstanding.
SEC. II. Income taxes may be assessed and
collected from persons, corporations Joint stock
associations or companies, resident 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 injunc
ton or otherwise, to interfere with, hinder or
delay the collection OF any tax laid under the
form OF law, except upon a showing 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 6 sum equal 10 the amount OF one OF
the taxes so laid upon the property IL question:
prorl1ed. That IN all cases actions may be main
tanned against the Tax Collect to recover H.
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-
lions, and Such 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.
SCHEDULE
Nothing in this amendment shall affect any
assessment or tax heretofore made or levied or
interest thereon, or any penalty heretofore in
Cured, or any action or right OF action on &C.
ecount of any such assessment, tax interest or
penalty; and all laws in force at the adsp ion Of
this amendment, not inconsistent Herewith,
shall remain in full force and effect until altered
or repealed by the Legislature. The first levy
and payment of taxes against railroad property
hereunder, shall be made in the year eighteen
hundred and eighty-six, and shall be upon the
gross earnings, to be ascertained as herein pro-
vided. for the entire year of eighteen hundred
and eighty-ive Taxation for the fiscal year
ending June thirtieth, eighteen hundred and
eighty five, is not affected by this amendment
Now, THEREFORE, pursuant to the provisions
Of the Constitution and an Act of the Legisla-
ture, entitled AN Act to Provide for the Sub.
mission of Proposed Amendments TO the Con-
stitution of the State of California to the Quail
fed Electors for their Approval. approved
March 18th, A. D. 1885," the said amendment is
submitted to be voted upon. by ballot, by the
qualified electors of the ate on