Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-08-26
AMENDMENT NUMBER ONE.

SECTION ] All property IN the stare, eA-
cep railroads not EXEMPT sns ssed IL pfo
portion to Its value. 10 be ascertained ~
provided BY law. The word property. as
used ia this article and section. Is hereby
declared TO include moneys, creoits, D. mos
tiers and things, real. personal and mixed
capable OF private ownership; propfded,
that growina crops. properly useu ekciu
sIveiy for public schools. and snch as may
any county or municipal corporation within
this State shall be exempt from taxation.
Growing vines and fruit trees shall be
deemed to be and shall be assessed
, ,Sa t sna provided rRRs sT' ths. rsIi
roads roads shall Be taxed as provided in
section Ten this article;. and, py0vtdec
further, that the Legislature may proyide
for the exemption from taxation OF snlp ~,
rolled in this State or may bN such snlps
| and vessels on their gross or net earnings
| in lieu OF an ad valorcm tax. Inc Leglsih
tne may ais provide. except IN case . q
for a deduction from credits of debts due
| 10 bona fdm residents of this tate. DouD.t
| taxation In any form is prohibited.
sro a The Legislature shall, by law, re
onire zach tsxpayer in this State to make
and deliver to the County Asses sor, an
nnally. statement under oath, setini
forth specifically all property, real ana per
sop except 1ai " Ais pap,ce owned B,
such taxpayer. or in his possession OF un ael
| his control, at twelve O'clock, meridian, oil
the first Monday in March.
SEC. 10. All property. except railroad
property, as hereinafter provided, shsli ps
| assessed In the county. city, city ana coun
| ty, town, township, or district IN wnicn ~ u
| situated, in the manner provioea " raw y,
| opersting a railroad, or any portion sbereoi
ii, this State, shall, on or before the nrst DAY
| of july OF each year. pay 70 the o.n's .as
urer an annual tax oil Two anu a "a, = n. +.
in I ~is State, OF such railroad, for the year
ending upon the thirty first day OF Decem
| her next preceding, which tax snail DC ~
| lieu OF all other State and county taAef
upon the franchise, business, right oil way
road VdI way, roadbed, rails. rolling stock
fences stations aud their appurtenances,
and upon ferryboatsiI when operated
as part Of such rsiifoao' ian, ana
upon the shares OF 1ne usp,.A deed.
of trust, contracts or other oo,lga
| tiou by which debt Is secured upon rucn
property. All other property peionging y
such corporation or person sasi, sesssd and
taxed, The gross annual earnings earned
| during the year ending on the tnirty-nrs'
day OF December last preceding, OF AZ t an,
r ads, shall be, annually, before 'ne MS AZ
day OF May thereafter. ascertalned ana oe
ciared BY the State Board OF Equaizauon
| under such rules and regulations as may pe
! prescribed by said Board; prop.ded, now
ever, that the Legislature may AZ any time
| mass laws prescri bling said rules ana reguia
| Hons In All cases where railroads are STU
| a,ed partly within this state anu ph.us
| without this State the gross annual earning,
| thereof shall be ascertained and oeternniheo
Fsrst%fhe gross earnings which. during
| the wear last preceding, have been earned
| wholly Within this state .,a,, a,r;n.
Sscond-The gross earnings whicn, nurine
the same year, have peen ea sxi,hop, M,
state. which shall be ascertained py aPPor
| tionipg such earnings between tnls STATE
and other States or Territories. IN the propof
lion which the numb.r OF miles OF sue /;
| railroad situated in this ~tate and used II
making such earnings bears to the whol.
| number of miles thereof by the use OF whici
such earnings have been made; Inc pro
| port on of intersta earnings mus asceI
taiued shall be added to the earnings matt
wholly within the St-te. and the total thu
| obtained shall be taken and deemed 70 %
| the gross earnings OF such Iaiiroaes ior al
| purposes of assessment and taxation, 70
every purpose OF this section' ronprt i w ~
interstate earnings to be added 70 the earn q
ings made wholly within this state, az ran
roads operated as one system snail o.
|
paid by corporations or persons owning
| operating railroads under the rroVislons 9
this section shall become part OF tne zen
eral Fund OF this State, and two third
thereof shall be paid to the county OF g ,u I,
ties in which said railroad is situated. IL
proportion t. the length OF the raiiroat
operated in the several counties; FOR tns
| purposes OF this section consoiiuateu CIT,
| aud county shall be treated as county
| Any corporation, association, partnership
person, or persons unlawfully falling or re
| iusing 10 pay the tax herein provided, wheu
| the same shall become due, or withih 'hirty
days thereafter, shall be deemed 70 nave
| wal ced their right to operate their railroads
| within this State. The ts xes herein proyid-
| ed for, together With snch penalties as tne
| Legislature may impose Tor the n0n-pay
| ment thereof shall be lien upon the pro
perry hereinbefore In this section ues,sn a,
| as the Legislature may by law prescribe;
| All railroads, so far as the same are situated
within the boundaries OF the comnon
school district, shall be subject 70 an "a w,
| orem tax for school purposes vot,d by the
| electors of the district at special elecnon
| held for that purpose, the same as other
property situated within the distrlct, NJ
| thing in this article to the contrary nosWitn-
| standing And all railro DIS, so lar as tney
| are situated within the boundaries OF any
incorporated CITY or town shall be supleel
| to an ad valorem tax for municipal pur-
poses the same RS other properly situateu
therein, anything in this article 10 'ne ooii
trary Notwithstanding,
SEC. IL Income taxes may be assessed
and collected from persons, corporations
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, and in such manner az snaii pe
prescribed BY law No Court tn, wi,cn .n os
otherwise' 10 Interfere with, hinder, or de-
lay the collection Of any tax laid nnd bat tbe
form of law, except upon ashowing Una. .n {
same property has been taxed more IMAM
once for the same purpose in the same year !.
and then only upon payment 10 tne lex *
Collector, or into Court, OF sum eqnal 70
the amount o. one OF the taxes so laid upon
the property in question: pIoUided, 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 aiter
such illegal taxes have been pad, IL snail
be the duty OF the Court in which such &C
tions may be brought to try them, upon tne
request of either party, in advance OF AZ
other civil actions, and snch taxes so psio
under protest shall be retained by the TAX
Collector, or such other officer as the Lefls