Los Angeles daily herald., 1886-09-18
AMENDMENT NUMBER ONE.

AmENDmENA NpWDh Oi'Hs
SECTION !. All property in the State, ex.
cept railroads, not exempt under the laws
OF the United States, shall be axed In pro
portion TO Its value, 10 be ascertain , g.
used ia this article and section. Is hereby
declared to Include moneys, credits, bonds,
stocks, dues, franchises and all other mat
tiers and things, real. personal and mixed
that growing crops. property used exclu-
slyely for public schools, and such as may
belong TO the United States. this State, or
any county or municipal corporation within
Growing vines and fruit trees shall be
deemed to be and shall be assessed
and taxed a. part ,h ot r sae
Section Ten OF this article; and. provided
further, that the Legislature may PROVIDE
for the exemption from taxation OF snips
and vessels owned and registerea OF en-,
and vessels on their gross or net earnings,
In lieu OF an ad valorcm tax. The Legisla.
ture may also provide. except In case OF
ssHsso o esssds % Of deSs du
TO bona fde residents Of this state. Double
taxation In any form Is prohibited.
SEC. g. The Legislature shall, BY law, re
ouire each taxpayer in this State to make
and deliver to the County Assessor, an
nnally, a statement under oath. setting
forth specifically all property, real and per,
sonal except railroad properly as asan &c,
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 De
assessed In the county. city, city ana coun.
ty, town, township, or district In when ~ il
situated. In the manner PROVIDED " Jaw ",
operating railroad, OF any portion thereoi,
| III this State, shall en- OF before the hrst nay
| OF July Of each year. pay to the State Treas
| urer an annual tax OF two ana nan ri
| In this State, oil such railroad, for the year
| ending upon the thirty-first day OF Decem-
Der next. preceding, which, tax shall be in
lieu Of all other state ana cohnty t axe
roadway, roadbed,, rails, rolling stock
fences, stations and their appurtenances,
and upon ferryboatsI ] when operated
,b part sbar 81 q sui ihe cspts socf
and upon the mortgages, deeds
OF trust, contracts or other obliga
ton by which debt In secured upon fuch
property All other property Pehl &c as s "
and taxed as other property is assessed and
taxed The gross annual earnings earned
| during the year ending on the thirty-nrst
sds. shall be, ANNUALLY, before the first
day OF May thereafter, ascertained and de-
olared BY the State Board Of Equalization,
| under such rules and regulations as may be
ever, that the Legislature may at any time
| pass laws prescribing said rules and reguia-
| lions. In all cases where railroads are situ-
ated partly within this State and partly
| without this State the gross annual earnings
| tharoof ahaIl ha ascer tain led and determined
FTrst-fhe gross earnings which, during
the year last preceding. have been earned
Second-The gross earnings which, during
/ the same year, have been earned partly
| within this State and partly without this
| state, which shall be ascertained by appor-
and other States or Territories. In the proper
| ton which the number OF miles oil such
railroad situated in this state and used IN
| making such earnings bears TO the whole
such earnings have been made. The pro
port on of interstate earnings tnus ascer-
famed shall be added to the earnings MAZE
| wholly within the State, and the total tnus
/ obtained shall be taken and deemed 10 pc
the gross earnings of such railroads for all
/ purposes of assessment and taxation. FOR
every purpose of this section, except for the
| purpose Of ascertaining the proportion OF
interstate earnings to be added to the earn.
ings made wholly within this State, all rail-
| roads operated as one system small De
treated as one road. One third OF the tax
| paid by corporations or persons oWling OF
| operating railroads under the provisions OF
| 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 to the length OF the raiiroao
| operated in the several counties: For the
| purposes of this section consolioateu Guy
| and county shall be treated as a county.
| Any corporation, association, partnership,
| person, or persons, unlawiully iaiilng OF re-
| fusing 60 pay the tax herein provided, when
| the same shall become due, or WITHIN tnirty
| DAYS Thereafter, shall be deemed to have
wal sed their right to operate their raiiroaas
| within this State. The ts xes 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
perty hereinbefore in this section designa-
| ted, aud may be enforced In sucn 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 "a val
| orem tax for school purposes voted by tine
! electors of the district at a 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 lar az tney
| are situated within the boundaries OF any
Incorporated city or town shall be subject
| to an ad valorem tax for municipai pur,
poses the same as otner properly s,tuateu
| 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-
| lay the collection of any tax laid under the
form of law, except upon ashowing that tine
same property has been taxed more than
once for the same purpose In the same year
and then only upon payment to the lax
Collector, or into Court, OF sum eqnal 70
| the amount OF one of the taxes SO laid upon
| the property In question:; provided, thst IN
| all 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. IT shall
| be the duty OF the Court In which such &C
| tons may be brought to try them, upon the
request OF either party, in advance OF al
| other civil actions, and snch taxes SO paid
under protest shall be retained by the Tax
Collector, or such other officer as the Leeis'
lature may designate, until such actions
shall have been finally decided.