Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-08-28

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
lngs'of such railroads for all purposes of assess
ment and taxation For every purpose of this
section except for the purpose of ascertaining
the proportion of interstate earnings to be added
TO the earnings made wholly within this State,
all railroads operated as one system shall be
treated as one road. One-third OF the tax paid
by corporations or persons owning or operating
rallroadS under the provisions OF this section
shalt become part of the General Fund OF this
State, and two thir 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 consolidated city and
county shall be treated as county. ANY corpo-
ration, association, partnership person or per
sons, unlawlully failing or refusing 10 pay the
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
lhelr 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
nefelnbefore in this section designated, andmay
be enforced in such manner as the Legislatures
may by law prescribe. All railroads So far rs
the same are situated within the boundaries of
any common school district shall be subject to
an ad valorem tax for school purposes voted nv
the electors OF the district at a special election
heId TOR that purpose, the same as other prop
cry situated within the district, anything in
TINS article to the contrary Notwithstanding
And all railroads, as far as they are situated
within the boundaries of any incorporated eity
or town. shall be subject to an ad valorem tax
ior municipal purposes the same as other prop
erty situated therein, anything in this article 10
the contrary Notwithstanding
SEC. II. Income taxes may be assessed and
connected from persons, corporations Joint stock
associations or companies, resident or doing
business in this State, or any one or more Of
then, IN such cases and amounts and in such
manner as shall be prescribed BIZ law. No Court
WITHIN this state shall have power by iniupc
Ton or otherwise, to interfere with, hinder or
95ley the collection o. any tax laid under the
form OF law, except upon a showing that the
same property has been taxed more than once
Ior the same purpose in the same year, and tben
ON! upon payment to the Tax Collector orinto
court, OF sum equal TO the amount of one of
me taxes so laid upon the property in question:
Pioctdtd, that in all cases actions may be main.
tanned against the Tax Collect r to recover il
regal taxes paid under protest. All such actions
must be commenced within thirty days after
such illegal taxes have been paid 1t snail he
the duty OF the Courts in which such actions
may be brought, to try them, upon the recnest
OF either party in advance of all other civil ac-
lions, ana such taxes so paid under protest shall
Ds retained by the Tax Collector or such other
o ell as the Legislature may designate. until
sucn actions shall have been finally decided.