Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-09-05
amENpmnsr NUMBER ONE.

SECTION l. All property in the State, ex-
cept railroads. not exempt under the laws
of the United States. shall be axed in pro
portion 70 Its value, 70 be ssce6tained a.
used In this article and section. Is hereby
declared 10 include moneys, credits, bonds,
stocks dues, franchises and all other mat
tiers and things, real, personal ana mixed
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 aud fruit trees shall be
deemed to be and shall be assessed
sad ; sos provided rsr that rs ae
Section leu 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,
in lieu OF an ad valorem tax The Legisln.
tune may slsj provide. except In case Of
dts secured By mortgsge OF trust dnh, deed S
to bona fide residents OF this state. Double
taxation in any form is prohibited
SEC. s. The Legislature shall, by law, re
quirc each taxpayer in this State to make
aud deliver to the County Assessor. an
nnally, statement under oath. setting
forth specifically all property, real and per.
sonal except railroad property, as defined
in Section Tsn of this article, owned by
such taxpayer, OF in his possession or 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 II Is
situated, In the manner provided py law ".
operating railroad, or any portion thereof,
Id this State, ST all, on or before the hrst day
of July Of each year. pay TO the state Treas
uTer an annual tax OF two ana nail per
cent upon the gross earnings, earned with
| In tais State, OF such railroad, for tne year
ending upon the tbirty-hrs day OF Deem
| Der next preceding, which tax shall be in
| lieu of all other state and county taxes
upon the franchise, business, right OF way
roadway, roadbed, rails, rolling STOCK,
| fences, stations and their appurtenances,
and upon ferryboats!t when. operated
part Of sue ,hs r csnitss sta ana
OF trust, contracts or other obliga
ton by which debt Is secured upon ouch
property. All other property belonging t9
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 hrst
day OF December last preced ing, OF Al f ai,
ads, shall be, annually, before the hfst
day OF Nay thereafter, Hscertained ana de-
clared by the State Board oil Equallzatioh,
under such rules and regulations as may be
prescribed by said Board; propided, now
ever. that the Legislature may at any time
pass laws prescr bling said rules and regula-
lions. In all cases where railroads are situ-
atec partly within this State and partly
without this State the gross annual earnings
thereof shall be ascertained and determined
by taking:
First-Ihe 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 ascertained Dy appor-
tioning such earnings between THIS state
and other States or Territories, in the proper
ton which the number OF miles OF such
railroad situated in this state and USED IN
making suen earnings bears to the whole
number of miles thereof by the use OF Which
such earnings have been made; Inc pro-
port on Of interstate earnings thus ascer-
tanned shall be added to the earnings male
wholly within The state, and the total thus
obtained shall be taken and deemed 70 pe
the gross earnings of such railroads Tor all
purposes of assessment and taxation. For
every purpose of this section, except for the
purpose OF ascertainiDg the proportion OF
interstate earnings to be added to the earn
ings made wholly wituin this State, all rail
roads operated as Que system shall pc
treated as one road. One third of the tax
paid by corporations or persons owalnB OF
operating railroads under the r9vislon n q
this section shall become Part OF the Gen
eral Fund of this State, ana TWO thirds
thereof shall be paid TO the county or G lun
ties in which said railroad is situated, IN
proportion T. the length OF the railroad
operated in the several counties. For the
purposes oil this section a consolidated city
and county shall be treated as county.
Any corporation, association, partnership,
person. or persons, unlawiully iaiiing o, re-
fusing 10 pay the tax herein provided, when
the same shall become due,o or within thirty
days thereafter, shall be deemed TO nave
wal sed their right to operate their RAILROADS.
within this State. The t. xes hereih provo
ed for together with sucn penaities as the
Legislature may impose for the non-pay-
ment thereof shall be a lien upon the pro
perty hereinbefore in this section uesiBna-
ted, and may be enforced In sucn manner
a. the Legislature may by law prescribe;
All railroads, so far as the same are situated
within the boundaries OF the common
school district, snail be subject 20 an ad val
orem tax for school purposes votsd Dy 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 notwith-
standing. And all railro DIS, 50 lar as lney
are situated within the boundaries OF any
incorporated city or town shall be subject
to an ad valorem tax for municipal pnr
poses the same as other properly situatei
therein, anything IN THIS hrticie W tue Gun
trary Notwithstanding,
SEC. II. Income taxes may be assessed
and collected from persons, corporations
joint stock associations or companies, resi-
dent or doing business in this State, OF 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
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 sum eqhal 70
the amount o. one of the taxes so LAID upon
the property in question: pfopided, that IN
all cases actions may be maintained against
the Tax Collector to recover illegal taxes
paid under protest. All such acti MS must
be commenced within thirty days after
such illegal taxes have been paid. II snail
be the duty OF the Court in which such &C
tions may be brought to try them, upon the
request of either party, in advance OF al
other civil actions, and snch taxes so paid
under protest shall be retained by the Tax
Collector, or such other officer as the LePis
lature may designate, until such actions |
shall have been finally decided.
SCHEDULE a
Notning I'm this amendment shall affect |