Los Angeles daily herald., 1886-09-29
AMENDMENT NUMBER ONE. +.

SECTION l.. vi property In the state, ex-
cept railroads, not exempt under the laws
OF the United States. shall be ,sxed In pro-
portion to its value, TO be ascertained as
provided by law. The word property, as
used In this article and section, Is hereby
declared 10 include moneys, credits, bonds,
ftocks, dues. franchises and all other mat
ters aud things, real, personal and mixed,
capable Of private ownership; provided.
that, growing crops. properly used exclu-
siyely for public schools, and such as may
belong TO the United States. this stais, or
any county or municipal corporation within
thfs state, shall be exempt from taxation.
Growing vines and fruit trees shall be
deemed to be and shall be assessed
sad sosity iSafa and, provided rtsr tha. rs al
roads shall be taxed as provided In
Section Ten Of this article; and, provided
fu5ther, that the Legislature may provide
for the exemption from taxation OF ships
and vessels owned and registered or. Gu
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 iegisla.
ture may alsJ provide, except In case Of
credits secured by mortgage or trust deed,
for deduction from credits of debts due
to bona hdiP residents OF this state. D0ub4e
taxation In any form Ia prohibited.
SEC. s. The Legislature shall, by law, re
quire each taxpayer III this State TO make
and deliver to the County Assessor. an
nnally, statement under oath. settling
forth specifically all property, real and per.
sCnnl except railroad property, as defined
In Section Ten OF this article, owned by
such ia xpayer, or in his possession or under
his control, at twelve O'Clock, meridian, on
the 6rst Monday In March.
SEC. TO- All property, except railroad
properly, as hereinafter provided, shall be
| assessed In the county, city, city and conn
| ty,town, township, or district In which II Is
| situated, In the manner provided by law
| Every corporation and persois owning OF
| operating railroad, or any portion thereof,
| in this State, shall. 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 tbis State, OF such railroad, for the yeai
| ending upon the thirtytrst day OF Decem
Der next preceding which. tax shall be IN
! lieu of all other State and county taxes
upon the franchise, business, right OF way
roadway, rosdbed, rails, rolling stock
fences, stations and their Rppurtenances
and upon ferryboatsls when operatet
as a part Of such railroad, anc
upon The shares OF the capital stock
| of trust contracts or other oblga
| ton by which debt is secured upon fucf
property. All other property belonging T.
| such corporation or person shall be assessed
| ana taxed as other property is assessed and
taxed. The gross annual earnings earned
during the year ending on the thirty-hrs
day OF December last preceding, oil sll lail
ads, shall be- annually, before the tirs
day OF May thereafter. aseertained and dc
clared by the State Board OF Equalization
| under such rules aud regulations as may bi
prescribed by said Board; propided, how
ever, that the Legislature may at any tint
pass laws prescribing said rules and regula
| lions. In all cases where railroads are stu
ated partly within this State aud partll
without this State the gross annual earning
thereof shall be ascertained and determined
| by taking:
FIrsi-fhe gross earnings which, durin,
the year last preceding, have been earned
wholly within this State.
| Second-The gross earnings which, durini
the same year, have been earned partl!
within this State and partly without thi
state, which shall be ascertained by appor
tioning such earnings between this Stat
and other States OF Territories, in the proper
tion 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
port, on of interstate earnings thus ascer
taiped shall be added to the earnings mad
wholly within the State, and the totsl thu
obtained shall be taken and deemed to b
the gross earnings OF such railroads for al
purposes of assessment and taxation. Fo
| every prrpOsc of this section, except Tor tn
| 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 one system shall pl
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
cral Fund of this State, and two third
thereof shall be paid to the county or clun
ties in which said railroad is situated, II
| 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 county
auptf IA IL,
person. or persons unlawfully falling or re
| fusing 90 pay the tax herein provided, whef
the same shall become due, or within thirti
| days thereafter, shall be deemed to hay'
| wal sed their right to operate their railroadi
within this State. The taxes herein provid
| ed for, together with such penalties as the
| Legislature may impose for the non-ply
| meDt thereof shall be n lien upon the pro
perty herelnbefore in this section destgna
| ted, and may be enforced in such mannel
| 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 othei
| property situated within the district, any
| thing In this article to the contrary notwith
| standing. Aud 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 cor
| trary Notwithstanding,
SIC. II. Income taxes may be assessed
and collected from persons, corporations
| joint stock associations or companies, resi-
dent or doing business in this Slate, or any
one or more of them, in such cases and
amounts, and in such manner rs 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 showing that the
same property has been taxed more than
once for the same purpose in the same year
aud then only upon payment TO the Tax
| Collector, or into Court, of sum equal to
| the amount o. one Of the taxes so laid upon
the property in question: Prorfded, that In
| all cases actions may be maintained against
! the Tax Collector to recover Illegal taxes
| paid under protest. Ali such actions must
| be commenced within thirty days after
such Illegal taxes have been paid. It shall
be the duty OF the Court in which such &C
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.