Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-08-15
AMENDMENT NUMBER ONE.

AMENDMENT NUMBER ONE.
SECTION !. All property In the State, ex-
cept railroads, not exempt under the laws
Of the United States. shall be axed IN pro
provided by law. The word property, as
used In this article and section, Is hereby
declared to include moneys, credits, Donds,
stocks, dues, franchises and all other mat
tiers and things real, personal and mixed.
capable Of private ownership; provided.
that growing crops. property used exclu-
siyeiy 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 r she
realty and, provided }Hrtser; Inas sa ran n
section Ten OF this article; and, provided
further, that the Legislature may proviue
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 valorom tax. The Legisla,
ture may also provide. except In case OF
Tor a deduction from credits OF debts due
TO bona fide residents OF this state. Doub.e
taxation in any form is prohibited.
SEC, I. Inc Lekl5lhLuft bnhiir w AtW
auire each taxpayer in this State to make
and deliver to the County Assessor, an
nnally, a statement under oath, setting
forth specifically all property, real and per,
i Section Ten Of this article, owned by
such taxpayer, or In his possession or under
his control, at twelve O'Clock, meridian, on
the first Monday in March.
SEC. 10. All property, except. railroad
property. as hereinafter provided, shall De
assessed in the county. city, city and coun-
ty, town, township, or district in when IL Is
situated, in thu manner provided by law.
Every corporation and person owning or
operating a railroad, or any portion tnereoI,
IN this State. srall, on or before the hrst day
OF July of each year. pay to the state Treas
urer an annual tax OF two and nail per
cent upon the gross earnings. earned with
In this State OF such railroad, for the year
ending upon the thirty-arst day OF Decem-
Der next preceding. which tax Shall De In
upon the franchise, business, right Of way,
roadway, roadbed, rails. rolling stock.
fences. stations and their appurtenances,
and upon ferryboatsll when operated
as apoa .b part shares 81 Of fui he capital stock
and upon the mortgages, deeds
OF trust, contracts or other obliga
ton by which debt is secured upon ouch
property All other property pe nc "a
taxed. The gross annual earnings earned
during the year ending on the thirty -nrst
day Of December last preceding, oil ali rail-.
r ads, shall be, annually. before. the first
day OF May thereafter, ascertained ana oe-
clared by the State Board OF Equalzatlon,
under such rules and regulations as may pc
prescribed by said Board; provided, now
ever, that the Legislature may at any time
pass laws prescribing. said rules and resuia-
lions. In all cases where railroads are STU
ated partly within this State ana partly
without this State the gross annual earnings
thereof shall be ascertained and determined
First-The gross earnings which, during
the year last preceding, have been earned
wholly within this State
Sscond-The gross earnings which, during
the same year, have been earned partly
within this State and partly without TINS
state, which shall be ascertained Dy 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 10
making such earnings bears to the whole
number OF miles thereof a Dy rne nseS Tbe nro
port on of interstate earnings thus ascer-
tained shall be added to the earnings male
wholly within the State, and the total tnus
obtained shall be taken and deemed to be
the gross earnings of such railroads for all
purposes of assessment and taxation. FOR
every purpose OF this section, except for the
purpose OF ascertaining the proportion OF
fnfaFHt9IA
ings made wholly within this State, all rail
roads operated as one system snail be
treated as one road. One third OF the tax
paid by corporations or persons owning or
operating railroads under tne r9v th Isl VI
eral Fund of this State, and Two thirds
thereof shall be paid to the county OF coun
ties in which said railroad is situated, IN
proportion to the length OF tne rali ar 10
purposes of this section a consolidated city
and county shall be treated as a county.
ANY corporation, association, par,nershlp,
person. or persons unlswiuiay o ,ds w vi
the same shall become due, or withln ihlrty
DAYS thereafter, shall be deemed 70 nave
wal we'd their right to operate their railroads
within this State. the tsxes neTein pso, ~
Legislature may impose for the non'pay
ment thereof shall be lfen upon the pro
perty hereinbefore in this section oeslgna
ted, and may be enforced IN sucn niarher
as the Legislature may by law prescribe
All railroads, so far as the same are situateo
within the boundaries of the common
school district, shall be subject 10 an "a val-
orem tax for school purposes v9s,u oS sne
electors of the district at special eiection
held for that purpose, the same as other
property situated within the district. any
thing in this article tothe contrary hotwltn-
standing. And all RAILROADS. 50 iar ~ 'ney
are situated within the boundaries OF any
Incorporated city or town shall oe suDlect
to an ad yalorem tax for municipai pur
poses the same as other property situated
therein, ANYTHING in this article 10 the con
trary Notwithstanding, s
SEC. IL. Income taxes may pe ass1sseu
and collected from persons, corporations,
Joint stock associations or companies, resi-
dent or doing business in this state, OF any
one or more of them, In such cases ana
amounts, and in such manner as SHAH pc
prescribed by law No Court WITHIN TINS
State shall have power, by inluneuon or
otherwise to interfere with, hinder, OF ue
lay the collection of any tax laid under the
form of law, except upon ashowing mat tine
same property has been taxed more tnan
once for the same purpose In the same year ear
and then only upon payment 10 the iaA
Collector, or into Court, OF sum e9nai 70
the amount o. one of the taxes SO lal1 upon
the property in question: provided, that ~
ali cases actions may be maintained against
the Tax Collector to recover illegal taxes
paid under protest. All such acttnns must
be commercial within thirty days altei
such illegal taxes have been PAD. IL shall
be the duty OF the Court in which sucn &C.
tions may be brought to try them, upon tne
request of either party, in advance Oh a.,
other civil actions, and snch taxes so Psiu
under protest shall be retained by the INK
Collector, or such other officer as the Legs
lature may designate, until such ACTIONS