Los Angeles daily herald., 1886-09-11
AMENDMENT NUMBER ONE.


eept railroads, not exempt under the laws
of the United States, shall be axed In pro
portion TO Its value. 10 be aseertsined az
provided BY law. The word properly, as
used In this article and section, Is hereby
declared TO include moneys, credits. bonds,
stocks, dues, franchises and all other mat
tets and things, real. personal and mixed,
capable OF private ownership; PROVIDED,
that CROWNS eroPs, properly ussd ex 1,ay
belong to the United States. this State, Or
any county or municipal corporation within
this State, shall be exempt from taxation.
Growing vines and fruit trees shall os
real realty, and. prorided 5urtksr, that rail.
roads shall be taxed rs provided In
Section Ten of this article; and, prortded
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 such ships
and vessels on their gross or net earnings,
in lieu OF an ad valorcm tax. The Legisla.
ture may also provide, except in case Of
credits secured by mortgage or trust deed,
for deduction from credits OF debts due
to bona fidp residents Of this state. Double
taxation in any form is prohibited.
SEC 8. The Legislature shall. BY law. re
qtiire each taxpayer IN this State to make
and deliver to the County Asses or. an
nually. a statement under oath. setting
sonal except railroad property, as defined
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 TO- All property. except railroad
property, as hereinafter provided, shall be
assessed In the county. city, city and coun-
situated. in the manner provided by law.
Every corporation and person owning or
operating railroad, or any portion thereof,
III this State, stall, on or before the first day
of July OF each year, pay to the state reas-
urer an annual tax OF two and hall per
cent upon the gross earnings, earned with
In tpis State, OF such railroad, for the year
ending upon the thirty FIRST day Of Decem-
Der next preceding, which tax shall be III
lieu of all other State and county taxes
upon the franchise, business, right Of way,
roadway, roadbed, rails, rolling stock
fences stntions aud their nppurtenances,
and upon ferryboatsll when operated
as part Of sua IN rs,lTosd' s,s AM
aud upon the mortgages. deeds
of trust, contracts or other obliga
ton by which debt Is secured upon fueh
property. All other properly 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-hrst
day Of December last preceding, OF All rail-.
aus, snail Dc, bHnudlt}f bcioic thc h.et
day OF May thereafter, ascertalned and de-
elared by the State Board OF Equalization,
under such rules aud regulations as may be
prescribed by said Board; propfded, now
ever, that the Legislature may at any time
pass laws prescri bling said rules and regula-
lions. In all cases where railroads are stu
ated partly within this State and partly
without this Slate the gross annual earnings
thereof shall be ascertained and determined
'Firsl-fhc gross earnings which, during
the year last preceding, have been earned
wholly within this State.
.Secoad-rhe gross earnings which, during
the same year, have been earned partly
within this State and partly without TINS
state, which shall be ascertained BY appor-
tiouing such earnings between this state
and other States OF Territories, in the proper
ton which the numb r OF miles oil sucn
railroad situated In this state and used u
making such earnings bears to the whole
number OF miles thereof by the use OF Whlch
such earnings have been made. Inc pro
port on Of interstate earnings thus aseer'
tained shall be added TO the eaIniugs male
| wholly within the state, and the total thus
obtained shall be taken and deemed TO be
| the gross earnings of such railroads Tor al
| purposes of assessment ana taxation. tOi
| every purpose OF this section, except tor the
| purpose of ascertaining the proportion o.
| into state earnings TO be added TO the earn
| ings made wholly within this state all ran
| roads operated as Que system snail DC
| treated as one road. One third OF the taS
| paid by corporations or persons owning o.
| this section shall become part oil the Gen
eral Fund OF this State, aud two thirds
| thereof shall be paid to the county or cum
| tics in which said railroad Is situated, III
proportion to the length OF the railroad
operated in the several counties. For the
| purposes of this section consolidated city
aud county shall be treated as county
ANY corporation. association, paT.netsnlp'
person, or persons, unlawiully ialiing Oh re-
| fusing 10 pay the tax herein provided, when
the same shall become due, or within thirty
days thereafter, shall be deemed TO- nave
wal led their right to operate their railroads
within this State. The tsxe herein pfoViu
ed for, together with such penalties US tne
Legislature may impose for the non-pay-
ment thereof shall be lien upon the pro
perty hereinbefore in this section designa-
led, and may be enforced in such manner
as the Legislature may By law presefipe;;
All railroads, so far as the same are situated
within the boundaries OF The common
school district, shall be subject to an al val
orem tax for school purposes voted py the
electors of the district at special eleellon
held for that purpose, the same as other
property situated within the district, any
Thing in this article to the contrary notwith-
standing. And all railro IDS, so far as they
are situated within the boundaries OF ahy
incorporated city or town shall pe suplec s
to an ad yalorem tax for municipal pur,
posea the same as other property situated
therein. anything in this article to the con
trary Notwithstanding ..
SEC. IL. Income taxes may pc assessor
and collected from persons, corporations
Joint stock associations or companies, resi-,
tIent or doing business In this State, OF an
one or more OF them, In such cases and
amounts, and in such menuer as shall pe
prescribed by law. No Court Within TINS
State shall have power, by injunction on
otherwise, to Interfere with, hinder, or ue'
lay the collection OF any tax laid under the
form OF law, except upon ashowing that the
same property has been taxed more than
once for the same purpose ~ the same ys gl
aud then only upon payment 10 tue taN
Collector, or into Court, of sum eqnal 70
the amount o. one of the taxes 50 laid upon
the property in question: pIOrtded, 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 commented within thirty days after
such illegal taxes have beofi aald, y snail
be the duty OF the Court In which such ac-
lions may BIO brought to try them, upon the
request of either party, in advance oil az
other civil actions, and snoh taxes so paid
uuder protest shall be retained by the TAX
GOllector, or such other oiicer AS the LePis
lature may designate, until such actions
shall have been finally deeided