Los Angeles daily herald., 1886-09-25

AMENDMENT NUMBER ONE.
SECTION /. All property in the State, ex- |
o Il The United states, shalf be ased in pro-
portion to 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,
tiers and things, real. personal and mixed.
capable OF private ownership; provided,
that growing crops, property used exclu-
sively for public schools, and such as may
any county or municipal corporation within
this State. shall be exempt from taxation.
Growing vines and fruit trees shall be
deemed to be and shall be assessed
aad i and provided ~ rRRs sI' that s she
Section Ten 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 Legisia.
ture may also provide. except In case OF
for a deduction irom credits Of debts due
to bona fd@ residents Of this State. Double
taxation In any form is prohibited.
SEC. 8. The Legislature shall, by law. re
quire each taxpayer IN this State to make
and deliver to the County Assessor, an
nually, a statement under oath. setting
forth specifically all property, real and per.
sonal except railroad property, as defined
such taxpayer, or In his possession OF under
his control, at twelve O'Clock, meridian, on
the first Monday in March.
SEC TO- All property. except railroad
property, SIS hereinafter provided, shall pc
assessed in the county. city, city and coun-
ty, town, township, 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,
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 Win
in this State, OF such railroad, Tor the year
| ending upon the thirty-first day OF Decem'
| Der next preceding, which tax shall be IN
| lieu OF ali other State and county taxes
upon the franchise, business, right OF way
roadway, roadbed, rails, rolling stock
and upon ferryboatslJ when Operated
upon the shares OF the capital stock
and upon the mortgages, deed
q trust contracts 5S or other ,oo op s,ci
such corporation or person shall be assessed
| and taxed as other property is assessed ant
taxed. The gross annual earnings earnet
during the year ending on, the thirty mrs
day Of December last preceding, OF All Iail
| ads, shall be, annually, before the mrs
day OF May thereafter. ascertained ana oe
clared by the State Board OF Equalization
under such rules and regulations as may D
prescribed by said Board; provided, how
ever, that the Legislature may at any tim
pass laws prescr bing said rules and regula
lions. In all cases where railroads are STU
aied partly within this State and part
thereof shall be ascertained and determine
Fsrsi-fhe gross earnings which, durin
seeoaaAafssbgR FsSssaing. have been eafne
the same year, have been earned pffrs
within this State and partly without thi
state, which shall be ascertained BY Apo
| tioning such earnings between this Stat
and other States or Territories, in the propo
ton which the number OF miles OF sue
railroad situated in this state aud used
making such earnings bears TO the Who'll
number of miles thereof by the use OF whie
such earnings have been made. The pr
portion Of interstate earnings thus asce
tanned shall be added to the earnings mad
wholly within The State, and the total thu
obtained shall be taken and deemed to b
the gross earnings of such railroads for a
purposes of assessment and taxation. F(
every purpose of this section, except for tn
purpose OF asceiiaining the proportion
interstate earnings TO be added to the earl
ings made wholly Within this State, all raj
| roads operated as one system shall b
treated as one road. One third of the ia
paid by corporations or persons owning 0
operating railroads under the provisions @
| this section shall become part OF the Gen
eral Fund OF this State, and two third
thereof shall be paid to the county or c9un
| ties in which said railroad is situated, II
proportion u. the length OF the railroa'
operated In the several counties; For N
purposes OF this section consolidated cit,
and county shall be treated as county
Any corporation, association, partnership
person, or persons unlawfully failing or re
fusing 60 pay the tax herein provided, whei
the same shall become due, or within thirt,
days thereafter, shall be deemed TO hay,
wal sed their right to operate their railroad
within this State. The tsxes herein provid
| ed for, together with such penalties as the
| Legislature may impose for the non-pay
ment thereof shall be lien upon the pro
perry hereinbefore in this section designa
ted, aud 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 the common
school district, shall be subject to an ad val
/ orem tax for 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 notwith-
| standing. And all railroads, so far as they
are situated within the boundaries of any
| incorporated city or town shall be subject
| to an ad valorein tax for municipal pur-
poses the same as other property situated
therein, anything in this article to the con
trary notwithstanding,i
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, 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-
lay the collection of any tax laid under the
form of law, except upon showing 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 OF one OF the taxes so laid upon
the property in question: provided, that In
ali cases actions may be maintained against
the Tax Collector to recover illegal taxes
paid under protest. All such actions must
be commenced within thirty days after
such illegal taxes have been paid. II shall
be the duty OF the Court in which such ac-
tons 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 snail be retained by the Tax
Collector, or such other officer as the LePis-
lature may designate, until such actions
shall have been finally decided.