Los Angeles daily herald., 1886-10-10
LEGAL.
Proclamation.
STATE OF CALIF0RNIA,
EXECUTIVE DEPARTMENT,
SACRAMENTO, July 81, 1867

SACRAMENTO. July 81, 1857
WHEREAS. THE LEGISLATURE OF THE
w State of California at its Twenty-sixtt
Session, beginning on the fifth day of Janu
uary, A. d eighteen hundred and eighty
Ave, two-thirds of all the members elected
to each of the two Houses OF said Legisla
ture voting in favor thereof. proposed the
following amendment of Sections One
Eight. Ten and Eleven OF Article Thirteen
of the Cons titutlon of the State OF Caliifor
mia.
AMENDMENT NUMBER ONE.
SECTION l. 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, 20 be asccrtalned as
| provided by law. The word property, as
used in this article and section, Is hereby
declared to include moneys, credits, b. ndhe.
stocks, dues, franchises and all other mat
tiers aud things, real, personal and mixed.
capable of private ownership; proufded,
that growing crops. property used exclu-
sively for public schools, aud such as may
belong to the United States, this state. or
any county or municipal corporation within
this State. shall be exempt from taxation.
Growing vines aud fruit trees shall be
deemed to be and shall be assessed
and taxed sna roid,a as fursI Par' tbst o rai he
roads shall be taxed as provided in
Section Ten of this article; and, provided
further, that the Legislature may proyide
for the exemption frcm 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 an ad vslorem tax. The Legisia.
tne may also provide. except in case OF
credits, secured by mortgage or trust deed,
to bona fide residents of this State. Double
tax alton in any form is prohibited.
SEC. s. The Legislature shall, By law, re
auire each taxpayer in this State 10 make
and deliver to the County Asses or, an
nnally, a 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
such taxpayer, or In his possession or under
his control, at twelve O'Clock, meridian, on
the first Monday in March.
SEC. TO- All property. except railroad
property, as hereinafter provided. shall be
assessed In the county, city, city and coun
ty, town, township, or district IN whlch 1t Is
situated. in the manner provided by law
Every corporation and person owning oll
operating a railroad, or any portion thereof
of July of each year, pay to the State Treas
urcr an annual tax OF two and half pei
cent. upon the gross earnings, earned with
in tnis State, OF such railroad, for the yeai
ending upon the tbirty-irst day Of Decem
Der next preceding, which tax shall be IL
lieu OF sll 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
upon the shares of the capital stock
aud upon the mortgages, deed
of trust, contracts or other obiga
ton by which debt is secured upon suci
such corporation or person shall be assessed
and taxed as other property Is assessed ant
taxed. The gross annual earnings earned
during the year ending on the thirty -hrs
day Of December last preceding. Of all rail
ads, shall be, annually, before the frs
day Of May thereafter, ascertained and de
clared by the State Board of Equalization
under such rules and regulations as may b.
prescribed by said Board; pr0pided, how
ever, that the Legislature may at any tim
pass laws prescribing said rules and regula
tions. In all cases where railroads are stu
ated partly within this State and partl,
without this State the gross annual earning
thereof shall be ascertained and determined
First-The gross earnings which. durin
the year last preceding, have been earnet
wholly within this State.
Sec0Rd-The gross earnings which, durini
Ine same ychf, nave Dttu thTHtQ phitl
within this State and partly without thi
State, which shall be ascertained by appOr
tioning such earnings between this Stat,
and other States or Territories, in the proper
ton which the number of miles OF sucl
railroad situated in this State and used ii
making such earnings bears to the who'll
number OF miles thereof by the use of whicl
such earnings have been made. The pro
portion of interstate earnings thus ascer
tained shall be added to the earnings mad
| w hal ly xr-ith n
obtained shall be taken and deemed TO b.
the gross earnings of such railroads for al
purposes of assessment and taxation. 70
every prrpose of this section, except for thu
purpose OF ascertaining the proportion O
interstate earnings to be added to the earn
ings IL ade wholly within this State, all rail
roads operated as one system shall b.
treated as one road. One third of the tai
paid by corporations or persons owning o.
operating railroads under the provisions
this section shall become part of the Gen
eral Fund OF this State, and two third
thereof shall be paid to the county or coun
ties in which said railroad is situated, il
proportion to the length of the railroad
operated in the several counties. For th'
purposes OF this section consolidated cit!
and county shall be treated as a county
Any corporation, assoc ciation, partnership
person, or persons, unlawfully falling or re
fusing co pay the tax herein provided, wher
the same shall become due, or within thirt!
days thereafter, shall be deemed to hay'
waiv cd heir 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 a lien upon the pro
perty hereinbeforc in this section designa
ted, and 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 special election
| held for that purpose, the same as othel
property situated within the district, any
thirg in this article to the contrary notwitn
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 MS shall be
prescribed by law. No Court within this
State shall have power, by injunction OIL
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
ahN thCh ohiy uPoh PtylhSAb w bbN loA
Collector or into Court, of a sum eqnal to
the amount o: one OF the taxes so laid upon
the property in question: p1orided, that 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. 1t shall
be the duty of the Court in which such ac
tions MAJ, 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 Legis
lature may designate, until such actions
shall have been finally decided.
SCHEDULE,
= Morning in this amendment shall affect
any assessment or tax heretofore made OF
levied, or interest thereon, or any penalty
heretofore incurred, or any action or right
OF action on accountof any such assessment
tax, interest or penalty; and all lawsin force
at the adoption of this amendment. not in.
consistent Herewith, shall remain in full
force and effect until altered or repealed by