Los Angeles daily herald., 1886-10-30
AMENDMENT NUMBER ONE.

declared 10 include moneys, credits, bonds
stocks, dues, franchises and all other mat.
ters and things, real, personal and mixed
capable of private ownership; provided
that growing crops, property used exclu.
sively for public schools, and such as may
belong TO the United States, this State oil
any county or municipal corporation within
this State, shall be exempt from taxation
Growing vines ard fruit trees shall be
deemed to be and shall be assessed
and taxed as a part OF the
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 an ad valorem tax. The Legisla-
ture may also provide. except in case oi
credits secured by mortgage or trust deed
for deduction from credits of debts due
to bona fde residents of this State. Doub.e
taxation in any form is prohibited.
SEC s. The Legislature shall, by law, re
quire each taxpayer in this State TO make
and deliver to the County Asses sor, 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, or
the first Monday in March.
SEC. 10. All property, except railroad
property, as hereinafter provided, shall bs
assessed in the county, city, city and coun
ty, town, township, or district in which it il
situated. In tha manner provided by law
Every corporation and person owning ol
operating railroad, or any portion thereof
in this State she'll, on or before the first day
/ OF July of each year, pay to the State Treas
urer an annual tax Of two and half pei
| cent. upon the gross earnings, earned with
in this State, OF such railroad, for the veal
ending upon the thirty-frs day OF Decem
lieu of all other State aud county take.
upon the franchise, business, right of way
roadway, roadbed, rails, rolling stock
fences. stations and their appurtenances
and upon ferryboats when ogerateff
upon the shares of the capital stock
and upon the mortgages, deed
OF trust, contracts or other obliga
! tion by which q debt is secured upon sucf
property. All other property belonging tt
such corporation or person shall be assessed
ana taxed as other property is assessed anc
| taxed. The gross annual earnings earned
during the year ending on the thirty-frs
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 ss may b,
prescribed by said Board; provided, 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 parti,
| without this State the gross annual earning
thereof shall be ascertained and determined
| by taking:
Ftrs,-rhe gross earnings which, during
the year last preceding, have been earned
wholly within this State.
| SecOnd-The gross earnings which, durin!
the same year, have been earned partl!
/ fxt-fNt In Et,ta Nd 1x tbar, y
state, which shall be ascertsined by appor
| ti0ning such earnings between this Stat,
and other States or Territories, in the proper
| tiOn which the number of miles of sucl
railroad situated in this state and used il
making such earnings bears to the Who'll,
number OF miles thereof by the use OF whicf
| such earnings have been made. The pro
| port on Of interstate earnings thus ascer
tanned shall be added to the earnings made
| wholly within the Stste, and the total thus
obtained shall be taken and deemed to bt
the gross earnings OF such railroads for al
| purposes oi assessment and taxation. Fol
| eyery purpose OF this section, except for the
purpose of ascertaining the proportion O.
| Interstate earnings to be added to the earn
ings made wholly within this State, all rail
| roads operated as oae system shall be
treated as one road. One third OF the taS
| paid by corporations or persons owniDg OF
operating railroads under the provisions G.
this section shall become part OF the Gen
eral Fund of this State, and two thirds
thereof sliall be paid to the county or coun
ties in which said railroad is situated, In
proportion to the length of the railroad
operated In the several counties. For the
purposes OF this section consolidated city
and county shall be trested as county
Any corporation, association, par nership
person. or -; suns unlaw fully failing OF re
using 20 pay re tax herein provided, wheI
the same Shall beeome due. or within ihirt,
d~rs thereafter, shall he deemeu 70 have
ID al 60.
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
perty hereinbefore 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 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 tag 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 as 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 0: 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 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 ac-
tions 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 Lepis
lature may designate, until such actions
shall have been finally decided.
SCHEDULE.
GNotnipg in this amendment shall affect
any assessment or tax heretofore made or
levied, or interest thereon, or any penalty
heretofore incurred, or any action or right
OF action on accountof any such assessment,
at the adoption of this amendment, not in
consistent Herewith, shall remain in full
force and effect until altered or repealed BY
the Legislature, The first levy and pay
ment OF taxes against railroad property
hereunder, shall be made IN the year eigh-
teen hundred and eighty six, and shall be
upon the gross earnings, to be ascertained
as herein provided, for tho entire year OF
eighteen hundred and eighty five. Taxa
ton for the fiscal year ending June thirtieth,
eighteen hundred and eighty-fiye is not
affected by this amendment
Now, THEREFORE. pursuant to the provis-
ions OF the Constitution and an Act of the
Legislature. entitled "An Act TO Provide for
the Submission OF Proposed Amendments to