Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-08-28
AMENDMENT NUMBER ONE.

AMENDMENT NUMBER ONE.
SECTION I. All property in the state, ex-
cept railroads, not exempt under me iaWs
Of the United States. shall be axed In pro
portion 70 Its value. 10 be ascertaineo ~
p psed this article and section 4 hereby
declared 10 include moneys, creoits. o, nus
stocks. dues, franchises and all other mat
tiers aud things, real. personal AND mlxed'
capable o. private ow nnsr,u pse % exeia.
siyely for public schools, and such As may
belong 10 the United States. this stats; Or
any county or municipal corporation WITHIN
this state shall be s exempt i19iP r rees shall BE-
deemed TO be and shall be assessed
real SaS. provided r.5sr .,s s1ss rai 4
roads ..all be taxed n PA fdp', nregfd,d
further, that tine Legislature may Provioe
for the exemption from taxation OF snlps
and vessels owned and registered or en-
rolled in this state OF msy dr rf o sarn,nss,
In lieu OF an ad valorem tax. Inc Lesssinss
tnre NAV aisJ provide. except In case OF
credits secured by mortgage or trust oeeo,
for a deduction from credits OF oepts uue
10 bona Ada residents of this state. DouD.e
taxation in any form Is prohibited.
SEC. s. The Legislature shall. BY law. re
quire each taxpayer ~ non ,ns Asses or an
nnallv' A statement under oath, setting
forth specifically all property, real ana pei.
sonal, except railroad properly ~ usnheu
in Section Ten Of tbs arn eo o~ or "ndey
his control. at twelve O'Clock, meridian, on
the first Monday in March.
SEC. 10. All property. exceps s shan 20
property, as hereinafter provided, snali De
assessed in the county, city, city ana coun n
ty. town, township, or district IN when II Is
situated, in the manner PROVIDED W law.
Every corporation ana person ,o ow tha saoa
operstiug i railroad, CT any .por.en snsss ~.
10 this State, ST all. on or before me nrs. oay
OF July Of each year. pay &c tne s.a's fe ,ar
urer an annual tax Of two and nail Rer
cent upon the gross earningsas ea aor the wear
ending upon the thirty first DAY Of ne re IN y,
| her next preceding, which tax shali pe ~
| lieu OF ali other State and county taxes
upon the franchise, business f,gns Oh s, mcf'
fences. stations and their appurtensnees,
and upon ferryboatslg when operstedd
az part Of such railroad' aug
upon the shares of the , csp,.ai s Seed.
of trust. contracts or other obliga
| lion BY which debt is secured upon pucn
property. All other properly pelonglns W
such corporation or person snhh oc nos 20
ana taxed as other property is assessed ana q
taxed. The gross annual earnings earned
during the year ending on the thirty -nrst
day OF December last preceding, oil All Iall.
ads. shall be. annually, before Tue n AS
day OF May thereafter, ascertaIned anu oe
clared by the State Board OF Equailzalon.
under such rules and regulations as may pc
prescribed by said BoaTdi propidea, INV INV,
ever, that the Legislature may az any nuae
pass laws prescr bling said rules and regula-
tons. In all cases wLererailroads are stu
ated partly Within this state ano paItIy
without this Slate the gross annual earnings
thereof shall be aseertained and determiheo
Fsrst-ihe gross earnings which, during
the year last preceding, have peeh earneo
wholly within this State . a,,.,,
Second-The gross earnings when curing
the same year, have been carney pa ,stys
within this State and partly without tnls
state. which shall be ascertatned by appor-
tioning such earnings between tnis e.a,e
and other States or Territories, IN the propo,
ton which the numb.r OF miles ol suc ~,
railroad situated in this state and used IN
making SUCH earnings bears TO the Whoie
number OF miles thereof by the useoi ~, Mnion
such earnings have been MADE; Inc pro
port on of interstate earnings thus ascer-
taiued shall be added to the earnings male
wholly within the State, and the total mus
obtained shall be taken and deemed 70 "
the gross earnings of such railroads LOT al
purposes OF assessment anu sxcent Tor the
purpose Of ascertaining the proportion OF
interstate earnings to be added TO the earn
ings m ade wholly within this state, all rail-
roads operated as one system sn ,h oe
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 Cen
eral Fund Of this state. anu sw 90 ., ,nn
ties In which said railroad is situated, IN
proportion to the length OF the railroad
operated In the several counties; For the
purposes OF this section a CONSCIOUSNESS c..y
and county shall be treated as county
Any corporation. association, psr.nershlp,
person, or persons unlawtuily ihi!ihg .. re-
fusing 10 pay the tax herein provldeo' wnen
the same shall become due, or wlthin nlIty
days thereafter, shall be deemed 10 nave
wal sed their right to operate their raiiIoaus
within this State. The taxes herein provid-
ed for, together with such peualties as tne
Legislature may impose. Tor the npn'psy
ment thereof shall be a lien upon the pro
perty hereinbefore in this section uesigna-
ted aud may be enforced in such manner
as the Legislature may by law prescIioe,
All railroads, so far as the same are situated
within the boundaries OF the common
school district shall be subject TO an "a val
orem tax for school purposes vot q by the
electors OF the district at special election
held for that purpose, the same as other
property situated W thin the district, any
lining In this article to the contrary notwith-
standing. And all railroads, SO lar as tney
are situated within the boundaries OF any |
incorporated city or town shall be subject
to an ad valorem tax for municipai pLr
poses the same as other property situated
therein, anything in this article 10 the con |
trary Notwithstanding
SEC. IL. Income taxes may be assessed
and collected from persons, corpofatiohs
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, aud in such manner as shall be |
prescribed by law. No Court within TINS
State shall have power, by injunction or
otherwise, to interfere with, hinder, or ue
lay he collection OF any tax laid under the |
form of law, except upon ashowing that the
same property has been taxed more thah
once TOR the same purpose III the same yehr
and then only upon payment TO tne lax
Collector, or into Court, OF sum equal TO
the amount o: one of the taxes so laid upon |
the property in question; pIoptded, 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 paid. IL snail
be the duty OF the Court in which such &C
lions may be brought to try them, upon tne
request OF either party, in advance OF All
other civil actions, and snch taxes so Ptiu
under protest shall be retained by the TAX
Collector, or such other officer as the Le2is
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