Los Angeles daily herald., 1886-09-16

following amendment OF SECTIONS One,
Eight. Ten and Eleven OF Article Thirteen.
Of the Const tuition Of the State Of Caliifor
MIA.
AMENDMENT NUMBER ONE.
SECTION ]. All property In the State, ex
cent railroads, not exempt under the laws
Of the United States, shall be axsd In pro
portion TO Its value, % be ascertained ~
provided by law. The WORD properly. a.
declared to include MONEYS, credits, nd.
stocks. dues. franchises and all other mat
tiers and things, real. personal and mixed
capable Of private ownership; proyld ds,
sively for publ school, 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.
deemed to be and shall be assessed
realty snS t sns. provided rsr tho. rs at
roads shall be taxed as provided In
Section Ten Of this article; and, provided
further, that the Legislature may provide
for the exemption from taxation OF ships
and vessels owned and registered or en-.
rolled In this state, or may tax sucn ships
and vessels on their gross or net earnings,
ture may ais provide. except In case Of
cradits secured by mortgage or trust deed,
for a deduction from credits OF debts due
to bona f1d@ residents of this tate. Double
taxation In any form is prohibited.
SEC. 8. The Legislature shall, By law, re
auire each taxpayer in this State to make
and deliver TO the County Assessor, an
nnally, statement under oath. setting
forth specifically all property, real and per,
MT
in 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 be
assessed In the county. city, city ana coun-
ty, town, township, or district In which II Is
Every corporation and person owning or
operating 4 railroad. or any portion thereof,
In this State, shall, on or before the nrst DAY
of July Of each year, pay to the state Treas
urer an annual tax Of two and nall Rer
cent. upon the gross earnings, earned with.
In this State, oil such railroad, for the year
ending upon the thirty-frst day OF Decem-
Der next preceding, which tax shall be IN
roadway, roadbed, rails, rolling stock,
fences, stations and their appurtenances,
and upon ferryboatsiy when operated
as part of such railroad, ana
upon the shares of the capital s Sssa.
Of trust, contracts or other obliga
ton by which debt is secured upon such
property. All other properly belonging 70
such corporation or person shall De assessed
and taxed AZ other property is assessed ana
taxed. The gross annual earnings earned
during the year ending on the thirty hrst
day Of December last preceding, OF All rail-
ads, shall be, annually, before the nfsi
clared by the State Board Of Equalization,
under such rules and regulations as may pc
prescribed by said Board; provided, now
ever, that the Legislature may at any time
pass laws pfescr Ding saia ruies anu e ssit
ated partly within this state and partly
without this State the gross annual earnings
thereof shall be ascertained and determined
Fsrss1fhe gross earnings which, during
the year last preceding. have been earned
wholly within this State.
the same year, have been earned partly
within this State and partly without this
state, which shall be ascertained BY appor-
tioning such earnings between this state
and other States or Territories, In the proper
ton which the numbsr OF miles, OF sucn
railroad situated in this state and used IN
making such earnings bears to the whole
number OF miles thereof by the use OF which
such earnings have been made The pro
port on of interstate earnings thus ascer'
tanned shall be added to the earnings male
wholly within the state. and the TOTAL tnps
obtained shall be taken and deemed to be
the gross earnings OF such railroads Tor al
purposes of assessment and taxation. For
every purpose of this section, except ior the
purpose Of ascertaining the proportion OF
inter state earnings to be added to the earn
ings made wholly within this State, all ran
roads operated as one system shall Dt
treated as one road. One third OF the tax
paid by corporations or persons owning OF
operating railroads under the rovislohs }
this zee ion shall become part OF the Gen
eral Fund of this state, aud Two thlrus
thereof shall be paid to the county or ,uh
ties in which said railroad is situated, III
proportion / the length OF the faiirosu
operated In the several counties. For tine
purposes OF this section a consolidated CITY
aud county shall be treated as county
Any corporation, association par hershlp
person, or persons unlaw1ully iailihg OF re
fusing 70 pay the tax herein provided, when
the same shall become due, OF within 'hlrty
days thereafter, shall be deemed 10 nave
waived their right to operate their raliroaus
within this State. The T. xes herein proviu
ed for, together with such penalties as tne
Legislature may impose for the non-py
ment thereof shall be lien upon the pro
perty hereinbefore in this section desis ma
ted, aud may be enforced IN hucn manner
as the Legislature may by law prescripe
All railroads, so far as the same are situated
within the boundaries of the common
school district, shall be subject 10 an al val
orem tax for school purposes voted by th.
electors of the district at special election
held for that purpose, the same az otnef
property situated within the district, any
thing in this article to the contrary notWith-
standing. And all railro DIS, so far as they
are situated within the boundaries OF ANY
incorporated city or town shall be suplec.
to an ad valorem tax for municipal pur.
poses the same as other property situated
therein, anything in this article 10 the con
trary Notwithstanding,
SEC. H. Income taxes may be assessed
and collected from persons, corporations,
Joint stock associations or companies, resi-
dent or doing business In this State, or any
one or more. Of them, In such cases ana
amounts and in such manner rs shall pc
prescribed by law. No Court within TINS
State shall have power. by injunction or
otherwise, to interfere with, hinder, or ue-
lay the collection of any tax laid under tne
form of law, except upon ashowing that the
same property has been taxed more thah
once for the same purpose In the same year
and then only upon payment to the lax
collector, or into Court, of sum eqnal 70
the amount o. 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 actl ms must
be commenced within thirty days after
such illegal taxes have been pald. IL snall
be the duty OF the Court In which such ac'
lions may be brought to try them, upon the
request of either party, In advance OF al
other civil actions, and snch taxes so paid
under protest shall be retained by the Tax
Collector, or such other officer as the Leph
lature may designate, until such actions
shall have been finally decided.