Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-08-12
AMEyDsIENr NU1BER ONE

CT me Ce--s'-tti'st4 u tIie 2sS-'S u
California;
AMENDMENT SUMBER ONE.
Section I. Al property in tho state. except
raitrotCs net exempt under the laws OF the
United states shall De taxed II proportion 70 its
value to be ascertained as provided by law.
The word property as used IN this article and
section, is hereby declared 70 include moneys,
credits bonds. stocks. dues, franchises ana ali
other matters and things, real personal and
mixed, car able OF private OTnershlp; pT0pidc9,
that growing crops properly used exclusively
for public schools, and such as may belong -
the United states, this state, ~ any county OF
municipal corporation within this state, ShGii
be exempt from taxation, Growing vines Snd
frait trees shall be deemed 70 he and shaH ne
assessed and taxed rs "a part Of the realty ana
prQcidcd further, that railroads shah be taxed as
provided in Section Ten OF this article; and,
pryvidcd further, thai the Legislature may pro
vide for the exemption from taxation OF ships
and vessels owned and registered OF enrolled IN
this state, or may tax such ships and vessels on
their gr0ss or net earnings. IN lieu Of an cd val
Oren TX The Legislature may also provide,
except Ia case OF credits secured by mortgage
Or trust deed, for q deiucIion from credits OF
debts due 20 bona 6de residents # this StG;e.
Double taxation IL any form isprohinited.
SEC. s. The Legislature shall, BY law, require
each taxpayer in this State To make and deliver
20 the County Assessor, annually. u statement
under OATH setting form specifically all prop
erty. real and personal, ezcep railroad property,
IS defined in Section Ten OF TINS article, owned
BY such taxpayer or in his possession o. under
his control, at twelve O'clock meridian, on the
inst Monday IL March.
SEC. 10. All property. except railroad prop
erty. rs hereinafter provided, shall be assessed
IN the county city, city ana county, town, town
snip, or district in which 1t is situated, in the
manner provided by law Every corporation
and person owning or operating 4 railroad, or
any portion thereof, in this State. shall. on O.
before the first day OF July OF each year, pay TO
the State Treasurer an annual tax OF two aud
d half per cent upon the gross earnings earned
within this State, of such railroad, for the year
ending upon the thirty first day o! December
next preceding, which tax shall be IN lieu OF
all other State and county taxes upon the iran
chise, business, right OF way, roadway, roadbed,
rails, rolling stock, fences, stations and their
appurtenances, and upon ferry boats, when OPP
Grated as L part OF such railroad, ana upon the
shares OF the capital stock, aud upon the mort
cages, deeds of trust, contracts or other obiigE-
ton by which q debt is secured upon such prop
erty. All other property belonging 10 such cor
poration 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 ali railroads, shall be- annually,
before the first day of May thereafter asceratned
and declared by the State Board Of Equalization,
under such rules and regulations as may be PIE
seribed by said Board provided, however, the.
the Legislature may at any time pass laws pre-
scrib!ng said rules and regulations. In al ea-es
where rail roads are situated partly within this
State and partly without this state, the gross an
nual earnings thereof shall be ascert4iued 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 canned partly within this
State and partly without this state, which shall
be ascertGiued by apportOIing such earnings
between this state and other States or Terrific
ries, in the proportion which the number o.
miles Of such railroad situated in thiSSCate, and
used ia making such earnings, bears TO = he
whole number OF miles thereof by the use Of
which such earnings have been made. The pro
portion of interstate earnings thus ascertained
shall be added to the earnings made wholly
within the State and the total thus obtained
ings of such railroads toran purposes OF assess
ment and taxation. For every purpose o this
section, except for the purpose OF ascertaiuing
the proportion of Interstate earnings t. be added
10 the earnings made wholly within this state
all railroads operated as one sysem shall b
treated as ne road. One-third Of the tax paid
by corporations or persons owning or operating
railroads under the provisions OF this section
shall 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 railroad is
situated, in proportion TO the length OF the rail
road operated in the several counties. For the
purposes of this section q consolidated city and
county shall be treated rs county. Any oorpo-
ration ass ociaiiOn, partnership person or per
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 a lien upon the property
hereinhefore in this section designated, and may
be enforced in such manner as the Legislature
may by law prescribe. All railroads. so far as
the same are 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, at 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 all railroads, as far as they are situated
within the boundaries Of any Incorporated city
or town, shall be subject 10 an ad valorem tax
for municipal purposes the same 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 OF 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 iDiunc
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
onl! upon payment 10 the Tax Collector, or into
Court, OF a sum equal to the amount of one OF
the taxes SO laid upon the property ii question:
pr0uided, that in al cases actions may be main
tanned against the Tax Collector 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 &C
tons, and such taxes so paid under protest shall
be retained by the Tax Collector, or such other
officer as the Legislature may designate, until
SCHEDULE.
Nothing in this amendment shall affect any