Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-09-09
AMENDMENT NUMBER one.

SECTION /. All property in the State except
railroads, not exempt under the laws of the
United States, shall be taxed i'll proportion to its
value, to be ascertained as provided by law.
The word property, as used in this article and
section, is hereby declared to include moneys
credits bonds, stocks, dues franchises and all
other matters and things, real, personal and
mixed, capable OF private ownership; prOrided,
that growing crops, properly used exclusively
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 part OF the realty; and,
prOCjded further, that railroads shall be taxed as
provided in Section Ten of this article; and,
prorided further, that the Legislature may pro-
vide for the exemption from taxation of ships
and vessels owned and registered or enrolled in
this state, or may tax such ships and vessels on
their gross or net earnings IN lieu of an ad val
orem tax. The Legislature may also provide,
except in case of credits secured by mortgage
or trust deed, for a deduction from credits of
debts due to bona fde residents Of this State.
Double taxation in any form is prohibited.
SEC s. The Legislature shall, by law, require
each taxpayer in this State to make and deliver
to the County Assessor annually statement
erty, real and personal except railroad property,
as defined in Section Ten of this article, owned
py such taxpayer, or in his possession or under
his control, at twelve O'Clock meridian, on the
fist Monday in March.
SEC. 10. All property. except railroad prop
erty, as hereinafter provided, shall be assessed
in the county, city city and county. town town
ship, or district in which 1t is situated in the
manner provided by law. Every corporation
and person owning or operating Il railroad, or
any portion thereof in this State, shall, ON or
before the first day of July of each year, pay TO
the State Treasurer an annual tax OF two and
a half per cent upon the gross earnings, earned
within this State, Of such railroad, for the year
ending upon the thirtyfrst day of December
next preceding, which tax shall be in lieu of
all other State and county taxes upon the fran
chise, business, right of way, roadway, rOadbed,
rails, rolling stock, fences stations and their
eppuTtenances, and upon rybodts, when OPP
Grated rs part of such railroad, and upon the
shares of the capital stock, and upon the mort
cages, deeds of trust, contracts or other Obiiga-
ton by which a debt is secured upon such prop
erty. All other property belonging TO such cor
poration 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 day OF December last
preceding of all railroads, shall be, annually,
before the first day of May thereafter, sseertained
and declared by the State Board of Equalization,
under such rules and regulations as may be pre-
scribed by said Board; pr0rded. however, that
the Legislature may at any time pass laws pre-
scribing said rules and regulations. In all cases
where railroads are situated partly within this
State and partly without this state, the gross an
nual earnings thereof shall be ascertained and
determined by taxing:
First The gross earnings which, during the
year last preceding, have been earned wholly
within this State.
Second-Tne gross earnings which, during the
same year, have been earned partly within this
State and partly without this state, which shall
be ascertained by appoTtioning such earnings
between this State and other STATES or Terrific
ries, in the proportion which the number OF
miles of such railroad situated in this State, and
used ia making such earnings, bears to - he
whole number of miles thereof, by the use of
which such earnings have been made. The pro
portion of interstate earnings thus ascerta1ned
shall be added to the earnings made wholly
within the State, and the total thus obtained
shall be taken and deemed to be the gross earn
ings of such railroads for all purposes Of assess
ment and taxation. For every purpose OF this
section, except for the purpose of ascertaining
the proportion of interstate earnings 10 be added
to the earnings made wholly within this State,
all railroads operated as one system shall be
treated as one road. One-third OF the tax paid
by corporations or persons owning or operating
railroads under the provisions OF this section
shall become part of the General Fund OF this
the county or counties in which said railroad is
in proportion to the length OF the rail-
road operated in the several counties. For the
purposes of this section consolidated city and
county shall be treated as county. ANY corpo-
ration. association, partnership, person or per
sons, unlawiully failing or refusing TO pay the
tax herein provided when the same shall be-
come due or within thirty days thereafter, shall
be deemed to have waived their right TO operate
their railroads within this State The taxes
herein provided for, together with such penalties
as the Legislature may impose Tor the non-pay-
ment thereof, shall be a lien upon the property
hereinbefore in this section designated, and may
be enforced in such manner as the Legislature
may by law prescribe. All railroads, so lar as
the same are situated within the boundaries q
any common school district shall be subject 70
On vol fax school nIIrUDSeS voted AZ
the electors of the district at special election
held for that purpose, the same as other prop
erty situated within the district, anything in
this article to the contrary notwithstanding.
And all railroads, as far as they are situated
within the boundaries of any incorporated city
or town, shall be subject to an ad valcyem tax
for municipal purposes the same as ctseF prop
erty situated therein anything in this Article 10
the contrary notwithstanding.
SEC II. Income taxes may he assessed and
collected from persons. corporations, POINT stock
associations or companies .ssider. or doing
business IN this State, or any one or more OF
them in such cases and aueounts and in such
manner as shall be prescribed by law. No Court
within this State shall have power. by injunc
ton or otherwise, to iAterfeTe with, hinder or
delay the collection of any tax laid under the
form of law, exceTx upon showing that the
same property his been taxed more than once
for the same pr.fpose in the same year, and tnen
onl, upon payment 70 the Tax Collector, or lnte
Court. OF q sum equal to the amount OF one o.
the ta1es 80 laid upon the property IL quss'lou