Los Angeles daily herald., 1886-10-24
AMENDMENT NUMBER ONE.

declared 10 lnciuQe moneys, creults, ID nos,
stocks, dues, franchises and all other mat
tiers and things, real. personal and mixed.
capable of private ownership; provided,
that CROWNS crops. property used exclu-
siyely for public schools, and such as may
belong to the United States, this State. or
any county or municipal corporation within
Growing vines aud fruit trees shall be
deemed to be and shall be assessed
and t and rosaea urs sT' that r shs
roads shall be taxed as provided in
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 all ad valorem tax. The Legisla.
ture may ais provide, except in case of
for deduction from credits of debts due
to bona fida residents of this state. Doub.e
taxation in any form Is prohibited.
SEC. S. The Legislature shall, by law, re
quire each taxpayer III this State to make
and deliver to the County Asses or, an
nnally, a statement under oath, setting
forth specifically all property, real and per
in Section Ten OF this article, owned by
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 be
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,
in this State, S all. on or before the first day
OF July OF each year. pay TIC the State Treas
urer an annual tax OF two and half per
cent. upon the gross earnings, earned with
n this State Of SIPh rn,lrnad i0f the
ending upon the thirty first day of Deem
Der next preceding, which tax shall be III
lieu of all other State and county taxes
upon the franchise, business, right OF way,
roadway, roadbed, rails, rolling stock,
fences. stations and their .appurtensnces,
and upon ferryboats when operated
as 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 first
day of December last preceding, of all rail
ads, shall be, annually, before the first
day of May thereafter, sscertained and de-
clared by the State Board OF Equalization,
under such rules and regulations as may be
prescribed by said Board; provided, how
ever, that the Legislature may at any time
pass laws prescr bling said rules and regula-
lions. 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 eball hn agpartainp6 nv
tioning such earnings between this State
and other States or Territories, in the proper
ton which the number 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 useof which
such earnings have been made. The pro-
port on of intersta earnings thus ascer-
tanned 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 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 witnin this State, all rail
roads operated as Que system shall be
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 Gen
eral Fund of this State, and two thirds
thereof shall be paid to the county or cOun
ties in which said railroad is situated, in
proportion - the length OF the railroad
operated in the several counties. For the
purposes OF this section consolidated city
and county shall be treated as county.
Amy corporation, association, partnership,
person, or persons unliWiuliy falling or re-
fusing 10 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 taxes herein provid
cd fnoathnr with rattiaa tho
Legislature may impose for the non-pay-
ment thereof shall be a lien upon the pro
perty 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 a special election
held for that purpose, the same as other
property situated within the district, any
thing in this article to the 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 valorem tax for municipal pUr
poses the same as other property situated
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 rs 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 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 nrOnQrfv in Ql1QatiAns nTOrI61I 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 &C.
lions 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 by the Tax
COLLECTOR, or such other officer as the Legis
lature may designate, until such actions
shall have been finally decided.
SCHEDULE
4 NotniDg in this amendment shall affect
any assessment or tag heretofore made or
evied, or Interest thereon, or any penalty
Of action on account OF any such assessment,
AK, interest or penalty; and all laws in 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
nent of taxes against railroad properly
hereunder, shall be made In the year eigh-
cen hundred and eighty-six, and shall be
lpon the gross earnings, to be ascertained
Eighteen hundred and eighty FIVE. Taxa
ion for the fiscal year ending June thirtieth,
ighteen hundred and eighty-fve is not
ffected by this amendment
Now. THEREFORE,, pursuant to the provis-
,ns of the Constitution and an Act OF the !
legislature. entitled IAN Act to Provide for
ne Submission of Proposed Amendments TO
=, Decentralization, ~ &y.a Qfata ~ nalsfo~v.f.