Los Angeles daily herald., 1886-08-18
AMENDMENT NumsEn ONE

SECTION ]. All property in the state, ex-
cept railroads, not exempt under the laws
OF the United States. shall be axed In pro-
portion 70 It's values to be ssce sars e. a.
used In this article and section. Is hereby
declared to include moneys, credits, bonds,
stocks, dues, franchises and all other mat.
ters and things, real. personal and mixed.
that growing crops, property used exclu.
siyely for public schools, and such as may
belong to the United States, this State, or
any county or municipal corporation within
Growing vines and fruit trees shall be
deemed to be and shall be assessed
realty; and provided further. that raI 4,
Section Ten of this article; and. provided
further, that the Legislature may provide
for the exemption from taxation OF snlps
and vessels owned and registered or en-
rolled In this State. or may tax sucn snips
and vessels on their gross or ne, 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,
for deduction from credits Of debts que
TO bona fld@ 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, statemen under oath. setting
forth specifically all property, real and per
| eonal, except railroad property, as dennec
| in Section Ten Of this article, owned by
such Or IN his ~
| the first Monday In March.
SEC. 10. All property, except railroad
property, as hereinafter provided, shall o
| ", town, township, or district in which II 4
| situated, in the manner provided by law
| Every corporation and person owning o.
| operating railroad, or any portion Thereon
IN tnis stste all on or bsi9 b ne stss
urer an annual tax Of two and half PEI
| cent. upon the gross earnings, earned with
| In this State, OF such railroad, Tor the yea
ending the tnryhTs ab dsy 81 snail &c
lieu Of ali other State and connty, taxe'
upon the franchise, business, right OF way
roadway, roadbed.- rails. rolling stock
fences, stations and their appurtensn .,s,
and upon oar, fes ~ sadh "1 psiirosd snt
| upon the shares OF the capital stock
and upon the mortgages. deed
Of trust contracts or osaer op .,,c,
property. All other property belonging =
| such corporation or person shall be assessed
| and taxed as other property is assessed ent
| taxed. The gross annual earnings earnet
| during the year ending on the thirty mrs
dsy OF DECEMBER last preceding, Of all rail
| sds, shall be, annually, before tne mrs ,
| day OF May thereafter. ascertained ana oe
clared by the State Board Of Equalization
under such rules and reg9iations dsd my how -
ever, that the Legislature may 81 any um'
pass laws prescribing said rules and regula
lions. In all cases where railroads are stu
ated partly within this State sno psat pail
without this State the gross annual earning
thereof shall be ascertained and determined
BY taking: - -,
Firss-fhe gross earnings which, durinI
the year last preceding. have been earne'
secoad-Tbe sross earnings which, ddfin
the same year, have been earned part
within this State and partly wtnout VII
state. which shall be ascertafned by aRpol
tioning such earnings between IN, M, sre o,ss
tIon which the number OF miles OF sue
railroad situated In this itate and USED 4
making such earnings bears 10 the whoi
| number OF miles thereof by the use Of WING nc.
| such earnings have been made; Inc PR
| portion Of interstate earnings thus ascel
| tanned shall be added to the earnings MAI
wholly within the State, and the total thu
| obtained shall be taken and deemed 70 2
the gross earnings of such railroads TOT Z
purposes Of assessment and taxation. Ft
every PURPOSE of this section, except for "a
| purpose Of asceftaining the proportion
| interstate earnings 20 be added 70 Inc earl
iprs made wholly within this State, all raj
rosds Generated as one system shall b
t,ss,sd e. one road. One third OF the ia
| paid by corporations or persons owning Q
| operating railroads under the uroyisions 9
| this section shall become part OF the ger
| eral Fund OF this state. and two third
thereof shall be paid to the county or clul
ties In which said railroad Is situated, i
proportion to the length OF the railroa
operated in the several coana,es ,s 4r ~ ~
and county shall be treated as a county
| Any CORPORATION, association. partnership
! person, or persons unlawiuiiy laiilns ., rt
fusing 90 pay the tax herein provldhssa' Tne
DAYS thereafter, shall be deemed 70 nav
waived their right to operate their rallroad
| within this State The taxes herein provid
ed for, together with such peneities - -
| ment thereof shall be q lien upon the pro
perry hereinbefore in this section designa
ted and may be enforced In such mamie
as the Legislature may BY law prescribe
Ali railroads. 50 far as the same are situated
within the boundaries Of the common
school district, shall be subject 20 AZ "a va
orem tax for school purposes votsd Dy th'
electors OF the district at special election
held for that purpose; me SANE s,r ~ osn nv
thing In. this article to the contrary notwitn
| standing, And all railro Ids, so Tar as tneI
| are situated within the boundaries OF an,
incorporated city or town shall be suplec
TO an ad valorem tax for municfpal pur
| noses the same as other property situated
therein. anything in this article to the col
trary Notwithstanding,
SEC. IL. Income taxes may be assessed
and collected from persona. corporations
i 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 o.
| otherwise. to Interfere with, hinder, or de-
i Law the collection OF sny tax laid under the
| form OF law, except upon ashowing that the
| same property has been taxed more tnan
| once for the same purpose In the same year
| and then only upon payment 10 the tax
Collector, or into Court, OF sum e9nal q
| the amount o. one of the taxes so laid upon
| the property in question: Pfovidsd that IN
ali cases actions may be maintained against
the Tax Collector to recover illegal taxes
maid under protest. All such actt'ns must
Be commenced within thirty days after
such illegal taxes have been paid. II 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 AZ
other civil actions, and snch taxes 20 paid
under protest shall be retained BY the Tax
Collector, or such other officer as the LePit-
lature may designate, until such actions
shall M q a baeu GuaflV decided.