Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-08-08
Proclamation.


sEcrIos J.. Ali property in the State, ex-
cept railroads, not exempt under the laws
OF the United States. shall be saxed In pro-
portion to its value, 10 be ascertained az
provided by law. The WORD property, as
used In this article aud section, Is hereby
declared 10 include moneys, credits, bonds,
stocks, dues, franchises and Al otner mas
tiers and things, real. personal and mixed
capable OF private ownership; gropidsd'
that growine crops. property used r e1olu,
sively for public schools, and sucn IS 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 a. part 81 r ihe
realty Tsss, ,s sS' Ss saed as provided
section Ten of this article; and. provided
further, that the Legislature may provide
for the exemption from taxation OIL shlpf
and vessels owned and registered or en-.
rolled in this State. or may tax sucn ships
and vessels on their gross or net earnings,
In lieu OF an ad valorem tax. The Leg1sia,
ture may alsy provide. except in case o.
credits secured by mortgage or trust deco
10 bona fidse residents of this state. Double
taxation In any form is prohibited.
SEC. s. The Legislature shall. by Law, re-
quire each taxpayer in this state 70 msks
nnally, statement under OATH setting
forth specifically all property, real and per
sonaf, except railroad property, as cenneo
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 pc
assessed in the county. city, city and coun.
ty, town, township, or district In which II u
situated, In this manner provided BY law.
Every corporation and person owning OF
operating railroad. or any portion thereof,
In this State, 81 ali, on or before the first day
Of July Of each year, pay to the State Treas
urer an annual tax Of two and q half Per
cent. upon the gross earnings. earned with
10 tsis State, OF such railroad. for The year
ending upon the thirty. first day q Deem &c n,
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 upon fs55Do ss! wh 1sros sgsfs sSS
upon the shares Of the capital stock,
and upon the mortgages, deeo'
Of trust, contracts or other oplies
ton by which debt is secured upon rucn
property. All other property belonging g
such corporation or person shall be assessed
| ana taxed a. other property Is assessed anc
tsxed. The gross annual earnings earned
during the year ending on the thirty mrs ~,
: .sds, shall be, annually, before the frs
| day OF Nay thereafter, ascertained and de
| clared BY the State Board OF Equalization
| under such rules and regulations as may b
prescribed by said Board; provided, how
pass laws prescribing said ruler and reguia
| lions. In all cases where railroads are stu
| sted partly within this State and partly
| without this State the gross annual earning,
First-fhe gross earnings which, during
| the year last preceding, have been earned
| wholly within this State
Secoad-The gross earnings wnlch' uur l,i
within this state and partly without thil
| State. which shall be ascertained Dy appor
| tioning such earnings between this stat
and other States or Territories. N the proper
| ton which the number Of miles Of snci
railroad situated in this state and used L
| making such earnings bears to the Who'll.
number OF miles thereof by the use Of which
| such earnings have been made: Inc pro
tsined shall be added to he earnings mad,
wholly within the State, and the total thu
| obtained shall be taken aud deemed 70 b
the gross earnings of such railroads lot ~
purposes OF assessment ana taxauon. re
every purpose Of this section, except for tn
| purpose OF ascertsining the proportion Q
interstate earnings to be added to the earn
ings made wholly within this state, all raj
| roads operated as one system shall o
treated as one road. One third OF the ta'
| paid by corporations or persons owning
operating railroads under the PROVISIONS
\ this section shall become part OF the Gen
| eTal Fund of this State, and wothird
thereof shall be gsid to the county OF c9u !,
| proportion to the length OF the railroa<
| operated IN the several counties; FOR IN
| purposes OF this section consoiidateo citl
| aud county shall be treated AS county
| Any corporation. association, par nersnlp
person, or persons 1nlawiully failing or re
| fusing 20 pay the tax herein provided, her
| the same shall become due, or within thirty
days thereafter, shall be deemed to have
wal sed their right 70 operate their raliloaa'
| 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 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 subj ect to al ad val
electors Of the district at a special election
held for that purpose. the same as otnei
property situated within the district. any
thing In this article to the contrary notw1th
standing. And all railroi IDS. 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 properly 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. rest
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 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 a sum eqnal to
the amount OF one of the taxes so laid upon
the property In question: provided, 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 &C
tons may be brought to try them, upon the
request OF either party, in advance OF All
rfba~ rfui1 aoffnue and cuaH faxee No Id