Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-08-06

shall be added 10 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 Tor all purposes OF assess
ment and taxation. For every purpose OF this
section, except for the purp Sc of ascertaining
the proportion of interstate earnings to be added
to the earnings made wholly within this State.
all railroads operated one system shall be
treated as one road. Une-jhird of the tax paid
by corporations or persons owning or 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 ssld 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 unlawiully 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 TO 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 Aiihin the boundaries Of
any common school district, shall be subject 10
an ad valorem 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.
within the boundaries of any Incorporated city
or town, shall be subject to an ad yalOrem tax
for municipal purposes the same as other prop
erty situated therein, anything in this article to
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 and amounts and in such
manner as shall be prescribed by law. No Court
within this State shall have power. by injunc
ton or otherwise, TO interfere with, hinder or
delay the collection Of any tax laid under the
form of law, except upon showing that the
same property has been taxed more than once
for the same purpose in the same year, and then
onl, upon payment to the Tax Collector, or into
Court of sum equal TO the amount Of one of
the taxes so laid upon the property IL question;
prorided that in all cases actions may be main
tanned against the Tax Collect II to recover IL
legal taxes paid under protest. All such actions
must be commenced within thirty days after
such illegal taxes have been paid. 1t shall be
the duty of the Courts in which such actions
may be brought, TO try them, upon the request
of either party, in advance of all other civil ae
tions, and such taxes so paid under protest shall
be retained by the Tax Collector, or such other
officer as the Legislature may designate. until
such actions shall have been finally decided.