Los Angeles daily herald., 1886-10-14
AMENDMENT NUMBER ONE.

stocks, dues, franchises ana I'll otner Hlht
ters and things, real, personal and mixed.
capable of private ownership; pr0rided,
that growing crops. property used exclu-
sively for public schools, and 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 and fruit trees shall be
deemed to be and shall be assessed
and taxed as a part OF the
realty; and, provided further. that rail,
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-
and vessels on their gross or net earnings,
in lieu of an ad valorem tax. The Legisla.
ture may also provide. except In case OF
credits secured by mortgage or trust deed,
to bona fid@ 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 Assessor, an
nnally, statement under oath, setting
forth specifically all property, real aud per-
sonsl except railroad property, as defined
in Section Ten of this article, owned by
such taxpayer. or in his possession or under
his control, st 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 IL
situated, in tina manner provided by law.
Every corporation and person owning or
operating a railroad, or any portion thereof,
in this State, snail, on or before the first day
OF July of each year. pay to the State Treas
urer an annual tax Of two and half per
cent. upon the gross earnings, earned with
in this State, OF such railroad, for the year
ending upon the thirty-flrst day of Decem-
Der next preceding, which tax shall be In
| lieu of sill other State and county taxes
upon the franchise, business, right of way,
roadway, roadbed. rails, rolling stock,
| fences, stations and their appurtensnees,
and upon ferryboa.s when operated
upon the shares of the capital stock,
and upon the mortgages, deeds
| Of trust, contracts or other obliga
| ton by which debt is secured upon fuch
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 first
day of December last preceding, of all rail.
| r 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; proeided, how
ever, that the Legislature may at any time
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
SeconG--The gross earnings which, during
the same year, have been earned partly
within this State and partly without this
state, which shall be ascertainod by appor-
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 use of which
such earnings have been made. The pro-
port on Of iutersta c earnings thus ascer-
tanned shall be added to the earnings Inadc
wholly within The 5tste, ana the total thus
obtained shali be taken aad deemed TO be
toe gross earnings OF suca railroads for Gll
purposes OF sssesauient aud taxation. tcr
every purpose OF this section, except for the
purpose of asce1taiBing the proportion OF
lnteI state earnings 10 be a.idcd to the earn
ings made wholly witain shis State, all rail
oeds operated ss one system Shall oe
treated as one road. One third OF the tax
paid by corporations or persons oWuiug or
operating railroads under the rovistohJ +
this section shall become part of the Gen
eral Fund Of this state, and two thirds
thereof shall be paid TO the county or cuun
Ties III WHICH btlU Is hituhLeu, III
proportion u the length OF the railroad
operated in the several counties. For tae
purposes OF this section a consolidated city
aud county shall he treated MS q county.
Any corporation, association, par nership,
person, or PERSONS uulawfully falling or re-
fusiIg 10 pay the tax herein provided, when
the same shall become due, or within hirty
days thereafter, shall be deemed to have
wal. 20 heir right to operate their railroads
within tnis State. The aXes herein provid-
n fCr : ha
Legislature may impose fer the non-psy-
mCnt thereof shall be a lien upon the pro
perty hereinbefore In this section destgna-
ted, and may be enforced in such manner
as the Legislature may by law prescribe.
All railroads, go far as the same are situated
within the boundaries of the common
school district, shall be ubject 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 tax for municipal pur-
poses the same as other property situated
therein, anything in this article 10 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 inthe 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 property in question: pf0ptded, 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.
gNotning 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 accounto OF any such assessment,
tax, interest or penalty; and all laws IN force
ut 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 the entire year of
eighteen hundred and eighty FIVE. Taxa
ton for the fiscal year ending June thirtieth,
eighteen hundred and eighty.fye is not
affected by this amendment.
Now. THEREFORE,, pursuant to the provis'
ions OF the Constitution and an Act OF the
entitled "An Act to Provide for
the Submission of Proposed Amendments to
the Constitution of the State Of California
10 the Qualified Electors for their Approval,