Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-08-13
AMENDMENT sumBEs ONE.


SECTION 1. All property I'm the State, ex-
cept railroads, not exempt under the laws
Of the United States. shall be axed In pro-
portion to Its value, 70 be ascertained as |
provided by law. The word property, as
used In this article and section, Is hereby
declared to include moneys, credits, bonds, |
stocks. dues, franchises and all other mat
capable OF private ownership provided,
that growing crops. property used exclu-
sively for pnblic schools, and such as may
belong 70 the United States. this stats; or
any county or municipal corporation within
Growing vines and fruit trees shall be
deemed to be and shall be assessed
and taxed A. , part .h 81 IN, M
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
soeS Is Ill stsss NAV az such ships
aud vessels on their gross or net earnings,
In lieu OF an ad valorom tax. The Leetsla.
ture may also provide. except In case OF
os h from %0' ssssg. 81 sss s
to bona fida residents Of this state. Double
taxation In any form is prohibited.
SEC. s., The Legislature shall. BY law, re-
quire each taxpayer in this State to make
aud deliver TO the County Assessor, an
nnally, q statement under oath, setting
forth specifically all property, real and per.
scnal. except railroad property as defined Cd
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 and coun-
ty, town, township, or district In which II Is
situated. in the manner provided BY law.
Every corporation and person owning or
operating a railroad. or any portion thereof.
in this State, So all, on OF before the nrst Gay
of july of each year. pay to the State Treas
urer an annual tax OF two and a nail per
cent. upon the gross earnings, earned WILL VIM
ending upon the tbirty-frst day Of Deem
Der next preceding, which tax shall be IN
lieu OF all other State and county taxes
upon the franchise, business: right Of wy,
fences. stations aud their appurtensnees,
as part Of such railroad, and
upon the shares of the capital s ssst:
Of trust, contracts or other obligs-
ton by which debt is secured upon such
property. All other property belonging 70
such corporation or person shall be assessed
ana taxed as other property is assessed and
taxed. The gross annual earnings earned
during the year ending ON the thirty first
day Of December last preceding, OF all rail-.
ads, shall be. annually, before the hrst
day OF May thereafter, ascertatned and de-
clsred by the State Board Of Equalization.
under such rules and regulations as may be
prescribed by said Board; provided, how
ever, that the Legislature may at any time
lions. In all cases where railroads are stu
afed partly within this State and partly
without this State the gross annual earnings
thereof shall be ascertained and determined
y Ffrsi@fhe gross earnings which, during
the year last presiding, have been earned
wholly within this State,
second-The gross earnings which. during
the same year. have been essn isnaJ PETTY Ky
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 q miies e. OF s9e I,
| 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.
| tained 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 earnings of such railroads Tor All
| purposes OF assessment and taxation. tor
/ every purpose of this section, except for the
| purpose OF ascertaining the proportion Of
| Interstate earnings to be added TO the earn.
| ings made wholly within this State. all rail-
roads operated a. one system snsn be
| paid by corporations or persons owning or
| operating railroads under the provisions OF
this section shall become part OF the Gen
eral Fund of this state, and two thirds
thereof shall be paid tothe county or coun
ties in which said railroad is situated, In
proportion Il the length ri the railroad
operated In the several counties: FOR the
purposes of this section consolidated CITY
ANY corpofatiop. association, partnership,
person, or persons unlawfully falling or re-
fusing 90 pay the tax herein provided, when
the same shall become due, or within ihirty
days thereafter, shall be deemed 70 nave
waived their right 70 operate their railroads.
within this State. The t. xes herein provid-
cd for, together with such penalties IS the
Legislature may impose for the non-pay-
ment thereof shall be lien upon me pro
led, aud 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 the common
school district, shall be subject 70 an ad val
orem tax ior school purposes vot. by the
electors OF the district at special election
held for that purpose, the sane - otner
property situated within the district, any
Thing IN this article to the contrary notwith-
standing. And all raiiroa DIS. so far as they
are situated within the boundaries OF any
Incorporated city or town shall be subject
to an ad valorem tax Tor munlcipni pur-
poses the eame as other property situated
therein, anything in this article to the con
trary notwithstanding,
SIC. II. Income taxes may be assessed
aud 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 and
amounts, and in such manner a. shall be
prescribed by law No Court within this
State shall have power. by Injunction or
otherwise, to interfere with, hinder. or De-
FAY the collection of any tax laid under the
form of law, except upon ashowfng that the
same property has been taxed more than
once for the same purpose inthe same year:
and then only upon payment TO the lax
Collector, or into Court. of sum equal To
the amount o. one Of the taxes so laid upon
the property In question: pfoufded. that In
all cases actions may be maintained against
the Tax Collector to recover illegal taxes
paid under protest. All such acti ms must
be commenced within thirty days after
such illegal taxes have been paid. 1t shall
be the duty of the Court in which sucn &C
tons may be brought to try them, upon the
request of either party, in advance OF Az
other civil actions, and snch taxes so paid
under protest shall be retained by the Tax
Collector, or such other officer as the Leeis