Los Angeles daily herald., 1886-10-16
AMENDMENT NUMBER ONE.

portion to its value, 20 be ascertained as
provided by law. The word property, as
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,
sively 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.
deemed to be and shall be assessed
REALTY; and nso and prosided ~ further, that rail.
roads shall be taxed as provided in
Section Ten of this article; and, prorfded
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 sd valorem tax. The Legisla..
ture may also provide, except in case OF
credits secured by mortgage or trust deed,
for deduction from credits of debts due
to bona fida residents of this state. Double
taxation in any form is prohibited.
SEC. s. The Legislature shall, by law, re
quire each taxpayer IN this State TO make
and 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 Ten OF this article, owned by
such taxpayer, or 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 tina manner provided by law.
Every corporation and person owning or
operating railroad, or any portion thereof,
in this State, O. all, 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-frst 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,
roadway, roadbed,. rails, rolling stock,
fences, stations aud their appurtenances,
and upon ferryboats when operated
as part OF such railroad, and
upon the shares OF the capital stock,
and upon the MORTGAGES. deeds 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
T ads, shall be, annually, before, the first
day OF May thereafter, aseertained ana de-
claIeu Dy tne ptaIe podTu ol Gquail1aiiOn'
under such rules and regulations as may be
prescribed by said Board; protldeo, now
ever, that the Legislature may at any time
pass laws prescribing said rules and regula-
tions. In all cases where railroads are stu
sted partly within this State and partly
without this State the gross annual earnings
thereof shall be ascertained and determined
by taking:
FirSt-The 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 ascertsined by appor-
tioning such earnings between this State
and other States or Territories, IA 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-
port on of intersta earnings thus ascer-
tanned shall be added to the earnings made
wholly within iLc State, and the total thus
obtained shall be taken aId deemed 70 be
the gross earnings OF such railroads ior ali
put poses o: assessment and taxation. For
every purpose OF ti4is section, except for the
purpose OF escertainlng the prop0rtlon CT
Interstate earnings to be added to the earn
inss made wholly witain this State, al rail
roads operated as one system shall be
treated as one road. One third of the tax
operating railroads under the srovisiopg CT
this section shall become part OF the Cen
eral Fund ot this State, and two thirds
thereof slail be paid to the county or c,un
ties N which said railroad Is situated, N
proportion the length OF the railroad
operated in the several counties. For the
purposes Of this section consolidated city
and county shall be treated us county.
Any corporation, association. partnership,
person, or pt rsons uGlaw fully failing or re-
fuslng 10 pay the tax herein provided, when
the SAME shall become due, or within thirty
d y thereafter, shall be deemed To have
wei 90 heir right 10 operate their railroads
within this State. The axes herein provid.
ed Tor, together with such penalties as the
Legislature may impose for the nonpay
ment thereof shali be lien upon the pro
perry hereinbefore in this section desig ma
ted, aud may be enforced in such manner
as the Legislature may by law prescribe.
All railroads, SO far as the same ale situated
within the boundaries of the common
school district, shall be subject to eu ad val
orem tax Tor 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 tothe contrary noLwith- |
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 withstanding,
SEC. II. Income taxes may be assessed |
1nd collected from persons, corporations, |
lolnt stock associations or com panies, resi- |
dent 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 Injunction or
otherwise, to interfere with, hinder, or de-
ay the collection of any tax laid under the |
iorm OF law, except upon ashowing that the |
hau tay ,1anr thaf
)nce for the same purpose In the same year:
md then only upon payment to the Tax
collector, or into Court, of sum eqnal to
he amount oe one of the taxes so laid upon
he property in question: provided, that In
Ill cases actions may be maintained against
ne Tax Collector to recover Illegal taxes
oaid under protest. All such actions must
Dc commenced within thirty days after
'uch illegal taxes have been paid. 1t shall
De the duty of the Court in which such ac-
ions may be brought to try them, upon the
equest of either party, in advance of all |
timer civil actions, and snch taxes SO paid
lnder protest shall be retained by the Tax
collector, or such other officer as the Legls-
ature may designate. until such actions
hall have been finally decided.
SCHEDULE.
Norning in this amendment shall affect
ny assessment or tax heretofore made or
evled, or interest thereon, or any penalty
eretofore incurred, or any action or right
4 action on account OF any such assessment,
AK, interest or penalty; and all laws in force
t the adoption OF this amendment, not in
onsistent Herewith, shall remain in full
orce and effect until altered or repealed by
ne Legislature. The first levy and pay
lent OF taxes against railroad property
ereunder, shall be made IN the year eigh-
zen hundred and eighty-six, and shall be
pom the gross earnings, to be ascertained
$ herein provided, for the entire year Of
II nd Ataxl.e AtrA fna
on for the fiscal year ending June thirtieth.
ighteen hundred aud eighty-fve is not
dected by this amendment,
NOW, THEREFORE,, pursuant to the provis.
ms OF the Constitution and an Act OF the