Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-08-25
AMENDMENT NUmBER ONE.

SECTION 1. All property in the State, ex- |
cent n iiroads, not exempt under me laws
OF the United States. shall DC s nsa as
pyoyided by law. The word properly, as
ppsed in this article and section. Is hereby
declared TO include moneys, credits. penos'
,eys and things, real, personal and mixed,
canebie OF private ownership; propided,
that growing crops, property USED eAciu
slvely for public schools and sucn sat- W S y,
any county or municipal corporation within
This State, shall be exempt from taxa,ion,
Growing vines and fruit trees snail "
deemed to be and shall be ssses sSa
and sssI,v , sss' provided urtsr, .hs! rail-
roads shall be taxed as provided IN
section Ten Of this nriicle and. prop.dasa
further, that the Leglslstuiea t May u sbips
and vessels owned and registered or en-.
rolled in this State, or may tax sucn SHIPS
and vessels on their gross or mel esrn.tnss,
in lieu Of an ad n ysloLsm Except In case Of
credits secured by mortgage or trust oeeu,
Sor a deduction from credits Of debts due
| to bona fide residents OF THIS stase' pouo4e
taxation in any form is prohipi'eo-
SEC. 8. The Legislature shall, by law, re-
| onire zach taxpayer in this state 70 make
deliver g the G nSasi oasS setting
sonai' except railroad property, as den ned
in section Ten OF this article, owned py
such taxpayer, or In ms p 0ssssssn narid,sn m
his control, at twelve o'clock' nierioiaA' u"
the irst Monday in March.
SEC. 10. All property, except r shait ha
property. as hereinafter PROVIDED, snali NC
pssapssc3 in the county, city, city and coun-
Nv. town township, or district IN Wnicn =. 10
situated, in the manner proVlueu " aa~ y.
Every corporation and person ow tha sao "
nneraiing railroad, or any portion sneIeoi,
IN this State, SHALL on or before me nr ~ uay
ni Jniy Of each year. pay to the state Treas
urer an annual tax OF two ana d M, !. XII
cent upon the gross earni,ngsa, ea sar The vear
ending upon the thirty frst day Of pe &c n,
| her next preceding, which tax snali ". W ~,
lieu OF ali other State and county taxes
upon the franchise BUSHES ra,ls rolling stock,
fences stations and their appurtenancesl
and upon ferryboatsll when ogers,edd
as part Of such ra ani,ai stock.
upon the shares Oh m ans ages deeds
az aau trpst po contracts or other obliga,
lion by which a debt is secured upon such
property. All other property peionglns ~ "a
sno taxed as other property is assessed and
taxed. The gross annual earnings earned
during the year ending on the thirty mrs.
day Of December last preeedh s9Sr e he rst
day OF May thereafter. ascertained and De
dared by The State Board of Equalization.
nnder such rules and regulations as may pc
thst ,b by Lesisatare may
| mass laws prescribing said rules ana reg uIa-
tons. In all cases where raliroaus are s ~,
aied partly within this state anu p ,inas
without this State the gross annual eaI u.n "
thereof shall be ascertained and determined
ny s1fh gross earnings which, during
the year last preceding, nave peen car neu
"Sseonnd-The gross earnings which, during
the same wear, have been earned parry
within this State and partly without tnis
state, which shall be asce,,ain ar tbi|s state
and other states or Territories, in epropot
| lion which the numbsr of miles OIL sncn
| railroad situated in this state ana useu ~ \,
making such earnings bears 10 tne , nuis
nmmher Of miles thereof by the use OF which
such earnings have been mace; Tue pio
mort on of interstate earnings thus ascer
tanned shall be added to the earnings n IL
obtoined shall be taken and deemed to bt
the gross earnings of such railroa9s TOT az
purposes OF assessment ana taxa.,Vn To- ~ ~.
every purpose Of this section, exceps ior 'n'
| purpose Of ascertaining the proportion o
| interstate earnings TO be added TO tne earn n
, ings made wholly witnin this state, al ran
!, | roads operated as one system snhii
treated as one road. one thiru oa w va -
, operating railroads under the rroVlslon u.s. .
I dis section shall become part OF the Gen
+. eral Fund of this state, ana TWO thiIa
thereof shall be PAID e rne c1 Is situated il
| Droportion t. the length oil the raiiroac
| operated in the several counties; r9r w t,'
| purposes OF this section consoiioateu o,.,
| and county shall be treated as coun.y
| ANY corporation, association, partnership
| person. or persons unlawfully failing or re
iusing 20 pay the tax herein PROVIDED wnen
the same shall become due, OF within h LILY
I hal deemed
wal we'd their right to operate their rallroads
within this State. The tsxes herein prosiu
ed for together with sucn penalties as the
Legislature may impose ior tne 1 iSa p pra
perty hereinbefore in this section oesisna
led. and may be enforced in such manner
as the Legislature may by law pfesciipe;
All railroads, so far as the sam a'e cou, mon
within the boundaries OF the com
school district, shall be subj ect 70 an ~ ", u,
orem tax for school purposes Vot,u nS ny
electors OF the district at special eiectton
held for that purpose, the same as oenei
property situated within the district, any
thing In this article to the contrary notWiln-
sanding. And all railroads, so lar as tney
are situated within the boundaries OF any
INCORPORATED city or town snail De suplec'
10 an ad yalorem tax for munlcipal put
poses the same as other property SITUATED
therein. ANYTHING in this article TO the con
trary Notwithstanding, =, .o..ssoa
| SEC. IL. Income taxes may DC assSsseu
and collected from persons, corporations
joint stock associations or companies, resi-,
| dent or doing business in this state, OF an y
one or more of them, in such cases and
amounts, and in such manner as shall h 9e
prescribed by law. No Court witnih shis y,
State shall have power, by inlnncuon o'
Otherwise, to Interfere with. hinder, or ae,
lay the collection of any tax laid under ,,e
form OF law, except upon ashowing mat .ne
same property has been taxed more tnan
once for the same purpose in the same year ca
and then only upon payment 10 the ia az
Collector, or into Court, of sum eqnhl ~
the amount o: one OF the taxes 50 laiu upon a.,
the property in question: ptouided, tnht in
all cases actions may be maintained sg AIMS.
the Tax Collector to recover illegal LANES ,os,
| Be commenced within thirty days after
such illegal taxes have been pad. ~ sh al
| be the duty OF the Court in which sucn &C.
tions may be brought to try them, upon the
request Of either party, in advance OF na ~
| other civil actions, aud snch taxes SO Pnlu
under protest shall be retained by the Tax
Collector, or such other oilicer as the LePls
lature may designate, until such ac'io"s
shall have been finally deoidet