Los Angeles daily herald., 1886-09-12
AMENDMENT NUMBER ONE.

sEcTIos !. All property In the State, ex
oept railroads, not exempt under the laws
OF the United States. shall be axed in pro
portion to It's value, TO be ascertained at
provided by law. The word property, ~
used ia this article aud fection, is hereby
declared to include moneys, credits, nds.
stocks, dues, franchises all other mat
capable of private ownership; provided,
that growing crops, property used exclu-
slvely 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
reality; and, provided (urtfer, tina. raj:
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
in lieu OF an ad valorem tax. The Legisln,
tNe may ais, provide, except In case OF
credits secured by mortgage or trust deed,
ior DEDUCTION from er ,s Q, deP bon Iue
taxation In any form is prohibited.
SEC 8. The Legislature shall, by law, 70
quire each taxpayer III this State to make
nnaily. statement under oath. setting
forth specifically all property, real and per.
sonal except railroad property, as defined
in Section Ten OF this article, owned by
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 IL Is
situated, In thu manner provided by law.
Every corporation and person owning or
operating q railroad, or any portion thereof,
In this State, 81 all, on or before the first day
OF July Of each year, pay to the State Treas
urer an annual tax oil two aud nall per
cent. upon the gross earnings, earned Win
in is State, oil such railroad, for the year
ending upon the thirty-frst day Of Decem-
lieu of ali other State and county taxes
upon the franchise, business, right OF way,
roadway, roadbed, rails, rolling stock,
fences, stations and their appurtensnces,
AND AZ upon pnr. of sass ~n raiiros9 and
upon tile shares of the capital stock,
and upon the MORTGAGES, deeds
OF trust, contracts or other opilga
property. All other property belonging to
such corporation or person shall be assessed
and taxed as other property is assessed and
taxed. The gross annual earnings earned
during the year ending on the thirty -nIst
day of December last pfecedin OF all rail
+ ads, shall be, annually, before the hrst
day of Nav thereafter, ascertained and de
cIared 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 prescribing 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
.fah al ba q "a
FSrsi-fhe 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 shall be ascertained BY appor-
tioning such earnings between TINS state
and other States or Territories, in the proper
tion 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 use OF which
such earnings have been made; Inc pro
portion Of interstate earnings thus ascer-
tained shall be added to the earnings maze
wholly within The state, and the total thus
obtained shall be taken ana deemed TO pc
the gross earnings OF such iallroaus Tor an
PURPOSES OF assessment and taxation. FOR
every purpose Of this section, except for the
purpose Of ascertaining the proportion OF
Intel state earnings to be added to the earn
ings made wholly wituin this State, all rail
roads operated as one system Shall De
treated as one road. One third of the tax
paid by corporations or persons owIing or
operating railroads under the royisions 81
this section shall become part oil the Gen
eral Fund of this state, and two thirds
thereof shall be paid to the county or clun
ties In which said railroad is situated, III
PROMOTION t. the length OF the railroad
operated in the several counties; FOR the
purposes of this section consolidated CITY
hall kA trna
ANY corporation, association, par nership,
person, or persons, unlawiully failing or re-
fusing 60 pay the tax herein provided, when
the same shall become due, or within nirty
days thereafter, shall be deemed to have
wal sed their right to operate their railroads
within this State. The taxes 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 deslgna
ted, and may be enforced in such manner
as the Legislature may by law prescribe.
Ali 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 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 valorem tax for municipal pur-
poses the same rs other property situated
therein, anything in this article to the con
trary Notwithstanding,
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 as shall be |
prescribed by law. No Court within this |
State shall have power, by injunction or
otherwise, to interfere with, hinder or ue-
lay the collection of any tax laid under tine |
form of law, except upon ashowing that the |
same property has been taxed more than
once for the same purpose inthe same year
and then only upon payment TO the lax
Collector, or INTO Court, of sum eqnai TO /
the amount o: one of the taxes so laid upon /
the property in question; prouided, that In
all cases actions may be maintained against
the Tax Collector to recover illegal taxes
paid under protest. All such acti us must
be commenced within thirty days after
such Illegal taxes have been paid 1t 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 shall be retained by the Tax
Collector, or such other officer as the Leeis
allure may designate, until such actions
shall have been finally decided.
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