Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-09-27
AMENDMENT NuMRxR ONE.

SECTION /. All property in the State, except
railroads. not exempt under the laws OF the
United States, shall be taxed in proportion to its
value. to be ascertained as provided by law.
The word property, as used in this article and
section, is hereby declared to Include moneys,
credits, bonds, stocks, dues, franchises and all
other matters and things, real, personal and
mixed. capableo of private ownszship; PFoglded,
that growing crops property used exclusively
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 and
fruit trees shall be deemed TO he and shall be
assessed aud taxed as a part OF the realty; and,
protided further, that railroads shall be taxed as
provided in Section Ten OF thus article; and,
prortded further, that the Legislature may pro
vide for the from taxation OF SHIPS
and vessels owned and registered or enrolled in
this state, or may tax such ships and vessels on
their gross or net earnings, In lieu OF an ad val
orem tax. The Legislature may also provide,
except in case of credits secured by mortgage
or trust deed, for q deduction from credits of
debts due TO bona fde residents of this State.
Double taxation in any form is prohibited.
SIC. s. The legislature shall, by law, require
each taxpayer in this State to rake and deliver
to the County Assessor, annually. a statement
under oath, setting iOrlh specifically all prop
ertv, resi- and personal exeyp railroad property,
as defined in Section Ten of this article, owned
py such taxpayer. GF in his possession or under
his control. at twelve O'Clock meridian on the
FIST Monday III Mareh.
SEC. 10. All property, except railroad prop
erty. as hereinafter provided, shall be assessed
in the county, city, city and county own town
ship, or district in which 1t IS situated, in the
manner provided by law. Every corporation
and person owning or operating a railroad, or
any portion thereof, in this State, shall, on or
before the first day OF July OF each year, pay to
the State Treasurer sn annual tax OF two and
a half per cent upon the gross earnings, earned
within this State, of such railroad, for the year
ending upon the thirty.first day OF December
-z-. - r-l,foI n - cho1l hp in lion nf
all other State and county taxes upon the fran
chise, business, right of way, roadway, roadbed,
rails, rolling stock, fences, stations and their
app~urtenanoes, and upon ferryboats, when OPP
Grated as a part of such railroad, and upon the
shares of the capital stock, and upon the mort
cages, deeds of trust, contracts or other oblga-
ton by which a debt is secured upon such prop
erty. All other property belonging TO 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.hrst gay OF December last
preceding. OF all railroads, shall be, annually,
before the first day of May thereafter, gscertained
and declared by the State Board OF Equalization,
under such rules and regulations as may be pre-
scribed by said Board; prorided, however, that
the Legislature may at any time pass a W pre-
scribing said rules and regulations. In all cases
where railroads are situated partly within this
State and partly without this state, the gross an.
nual 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.
~Secoad-The gross earnings which, during the
same year, have been earned partly within this
State and partly without this state, which shall
be aseertained by apportioning such earnings
between this State and other StaeS or 1errltO-
ries, in the proportion which the number OF
miles of such railroad situated IN this state, and
used ia making such earnings, bears TO ne
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
shall be taken and deemed to be the gross earn
ines of such railroads for all purposes of assess
ment and taxation: For every purpose of this
section. except for the purpose OF aseertaining
the proportion of interstate earnings 10 be added
to the earnings made wholly within this state,
all railroads operated as one system snail pc
treated as one 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 una OF .his
State, and twot hir Is thereof shall be PAID 70
the county or counties in when SAG Tai,Ioaui s
situated. In proportion to the length OF the rail-
road operated in the several counties. FOR the
purposes of this section a consolidated city ana
county shall be treated as q county. Any corpo-
ration, association, partnership, person or per
sons unlayfully falling or refusing TO pay tde
tan herein provided, when the same shall be-
come due. or within thirty days thereafter, Shell
he deemed to nave waived tDtI HleuL tOOp-Ao@t
their railroads within this State. Tn taxes
herein provided for, together with such penalties
as the Legislature may impose for the nozipay-
ment thereof, shall be q lien upon the properly
hereinbefore in this section designated, 2ndm2y
he enforced in such manner as the Legislature
may by law prescribe. All railroads, 50 far as
the same are situated within the boundaries OF
any common school district, shall be subleetto
an adj yalorem tex fer school purposes voted Dy
the electors of the district, at 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 all railroads, as far rs they are situated
within the boundaries of any incorporated city
or town, shall be subject to az sd valorem tax
for municipal purposes the same as o.ner prop
erty situated therein, anything In this article 70
the contrary Notwithstanding.
Sxc. IL. Income taxes nay be assessed and
| collected from persons. corporations, joint stock
associations or companies, resident or dong
business in this State. or any one or mc-e OF
| them, In such cases a7d amounts and IN sHeh
I manner as shall be prescribed By law NO Court
| within this State shall have powe-. BY tnJunc
| ton or otherwise, TO interfere with, hinder or
| delay the collection OF any tax lsis snder the
form of law, except upon a showi. thai the
same property has been taxed more than cace
for the same purpose In the same gear, and men
onl, upon payment to the Tag Collector, oIinse
| Court. OF q sum equal to tho amount o. one oi
the taxes 80 laid upon the f-aperJ " asespoh