Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-09-11

SecoRd-The gross earnings which, during the
same year, have been earned partly within this
State aud partly without this state, which shall
be sscertained by apportioning 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 ascertained
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 asceuaining
the proportion of interstate earnings to be added
to the earnings made wholly within this State,
all railroads operated as one system snail be
treated as one road. One-third Of the tax paid
by corporations or persons owning OF operating
railroads under the provisions of this section
shall become part OF the General Fund OF this
State, and two thir Is thereof shall be paid to
the county or counties in which said railroad is
situated, 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, uniawiully 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 70 operate
their railroads within this State. The taxes
herein provided for, together with such penalties
as the legislature may impose for the non pay
ment thereof shall be 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 far as
the same are situated within the boundaries Of
any common school district, shall be subject TO
an ad yaloTem tax for school purposes voted by
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 sill railroads, as far as they are situated
within the boundaries Of any incorporated city
or town, shall be subject to an ad valorem tax
for municipal purposes the same as other prop
erty situated therein. anything In this article 70
the contrary Notwithstanding.
SEC II. Income taxes may be assessed and
collected from persons. corporations joint stock
associations or companies, resident or doing
business in this State, or any one or more OF
them, in such cases aud amounts and in such
manner as shall be prescribed by law No Court
within this State shall have power. by injuno
ton or Otherwise, to interfere with, hinder OF
delay the collection OF any tax laid under the
form of law. except upon a showing that the
came property has been taxed more than once
for the same purpose IN the same year, and then
only upon payment 70 the Tax Collector, or into
Court. of a sum equal 10 the amount of one OF
the taxes 60 laid upon the property IL question;