Los Angeles daily herald., 1886-10-23
AMENDMENT NUMBER ONE.

portion to its value. 20 be ascertained as
provided by law. The word property, as
used iu this article and section, Is hereby
declared 10 include moneys, credits, b ndS,
tocks, dues, franchises and all other mat
ters and things, real, personal and mixed.
capable of private ownership; propfded,
that growine crops. property used exclu-
sively for public schools, and such as may
belong to The United States, this State. or
any county or municipal corporation within
this State, shsll be exempt from taxation.
Growing vines aud fruit trees shall be
deemed to be ana shall be assessed
9nd rss,v tSHsd saS prsaed urRRs Rs[ that al rs shc
roads shall be taxed as provided in
Section Ten of this article; and. pr0pided
further, that the Legislature may provide
for the exemption from taxation of ships
nd 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 valorcm tax. The Legisla-
ture may ais provide, except in case Of
crs dts secured by mortgage or trust deed.
to bona tide residents of this tate. poub4e
taxation in any form is prohibited.
SEC. s. The Legislature shall. by law, re
uuire each taxpayer i'll this State to make
aud deliver to the County Assessor, an
nnally, statement under oath. setting
{, rth specifically sll property real and per.
sonal except railroad property, as defined
in Section 7 N of this article, owned by
such taxpayer. or in his possession or under
his con- rol, At twelve o'clock, meridian, OH
the first Monday III 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 it is
situated. in tn. manner provided by law.
Every corporation aud person owning or
operating railroad, or any portion thereon,
in this State, s all, on or before the first day
of July of each year, pay tc the State Treas
urer an annual tax Of two and a half per
cent. upon the gross earnings, earned with
In / is State, o such railroad, Tor the year
ending upon the thirty-first 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 appurtensnces,
and upon ferryboats when operated
rs a part of such railroad, and
upon the shares of the capital stock,
of trust, contracts or other obiga
ton by which debt Is secured upon such
property. All other property belonging to
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 preceding, of all rail
ads. shall be. annually, before the first
day of May thereafter. ascertalned and de
clared by the State Board of Equalization,
under such rules and regulations rs may be
prescribed by said Poard; provfded, how
ever, that the Legislature may at any time
pass laws prescr bing said rules and regula'
tions. In all cases where railroads are stu
ated 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 he ascertained by appor'
tiouing such earnings between this State
and other States or Territories, in the proper
tion which the numb 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 intersts earnings thus ascer-
tained shall be added to the earnings made
wholly within The Stste, and the total thus
obtained shall be taken and deemed to be
the gross earnings OF such railroads for all
purposes OF assessment ana taxation. For
every pr rpose OF this section, except Tor the
purpose of ascertaining the proportion OF
interstate earnings to be added to the earn.
ings made wholly witnin this State, all rail
roads operated as one system shall be
treated rs one road. One third OF the tax
paid by corporations or persons owuipg or
operating railroads under the 'rovisions 1
this section shall become part OF the Gen
eral Fund of this State, and two thirds
thereof shall be paid to the county or ,un
ties in which said railroad is situated, in
proportion t. the length of the railroad
operated in the several counties. For the
purposes OF this section a consolidated city
aud cou nty shall be treated as u county.
Any corporation. association, par. nership,
person, or persons unlawfully failing or re-
fusing 20 pay the tax herein provided, when
the same shall become due, or within thirty
days thereafter, shall be deemed to have
waig ed heir right to operate their railroads
within this State. The taxos herein provtd-
ed for, together with such penalties as the
Legislature may impose for the non-pay-
ment thereof shall be q lien upon the pro
perty hereinbefore In this section designa-
ted, and may be enforced in such manner
as the Legislature may by law prescribe.
All railroads. so far rs the same are situated
within the boundaries of the common
school district, shall be subject to an ed val
0rem tax for school purposes voted by the
electors of the district at a special election
held for that purpose, the same as other
property situated within the district, any
thing i'll this article to the contrary notwith-
standing. And all railro. DIS, 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 lie same as OLntT property situhtc0
therein, anything in this article TO the con
trary notwithstanding,
SEC. IL. 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 and
amounts, and in such manner MS shall be
prescribed by law. No Court within this
State shall have power, by injunction or
otherwise, to interfere with, hinder, or de-
H. III g.. rfn taxr lat EAH hn
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 eqnal to
the amount o. one OF the taxes so laid upon
the property in question: proUided, 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. 1t shall
be the duty OF the Court In which such ac-
tions may be brought to try them, upon the
request of either party, in advance OF all
other civil actions, and snch taxes so paid
under protest shall be retained oy the Tax
Collector, or such other officer as the LePis
Iature may designate. until such actions
shall have been finally decided.
SCHEDULE.
FNotniDg In this amendment shall affect
any assessment or tag heretofore made or
evied, or interest thereon, or any penalty
heretofore incurred, or any action or right
,f action on account of any such assessment,
ak, interest or penalty; and all lawsin force
1t the adoption of this amendment, not in
consistent Herewith, shall remain in full
orce and effect until altered or repealed by
he Legislature. The first levy and pay
shall be made IN the year eigh-
cen hundred and eighty-six. and shall be
lpon the gross earnings, to be ascertained
s herein provided, for the entire year of
ighteen hundred and eighty FIVE. Taxa
lon for the fiscal year ending June thirtieth,
ighteen hundred and eighty-fve Ia not
fected by this amendment.
Now, THEREyoRE, pursuant to the provis.
ons OF the Constitution and an Act OF the