Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-08-29
AMENDMENT NUMBER ONE.

SECTION l. All property in the state, ex.
cent railroads, not exempt under the laws
of the United States. shall be axed In pro
portion to Its value, 10 be ascertaineo ~
provided by law. The word property, as
used IL this article and section. Is hereby
declared 10 Include moneys, credits, nds,
stocks, dues, franchises and all other mat
tiers and things real, personal and mixed,
capable OF private ownership; provldSa'
that gtownS ero sppSop PLop ANA snch as may
belong to the United States. this state or
any county or municipal corporation Witnin
this State, shall be exempt from taxation.
deemed 10 be and shall be assessed
s1 taxed axe provided IS urtRs sT' shs. rs al
roads shall be taxed as provided IN !,
further. that the Legislature may proyide
| for the exemption from taxation OF snil
| and vessels owned and registered or en-,
| rolled In this State, or may tax sucn snlps
| and vessels on their gross or net esrn'n gs,
| in lien OF an ad valorem tax. The Legisla.
| ture NAV ais, provide, except in case Of
| cre dts secured by mortgage or trust deco
| for a deduction from credits OF debts due
| to bona fidR residents of this state. Doup.e
| taxation in any form fs prohibited.
SEC. s. The Legislature shall, by law. re
auire each taxpayer IN this state 10 MAKE
and deliver 70 the county asses, sn,,i nn
| forth specifically all property. real anu per
| sonal except railroad property, as uenhsu
| In Section I n OF this article, owned by
| such ixpayer, OF in his possession OF un 'ei
| his control, at twelve O'Clock, merioian' on
| the first Monday in March.
SEC 10. All property. except railroad
property, as hereinafter proSia,e AZ sn ca,, NJ
| ty. town, township, or district IN when II u
| situated. in thu manner provided by law.
Every corporation and person owning OF
operatins RAILROAD or any poa,lSo e spst
of July of each year. pay 70 the STATE ifeas.
| urer an annual tax Of two and nail per
| cent upon the gross earnings, earned Win
Ia tbs state Of sne l, rsrto sey Of pecem.
| Der next preceding, which tax snail De IN
lieu OF ali other State and county taxes
| upon the franchise, business, right Oh Way
roadway. roadbed f fnai, s FO s
and upon ferryboatsll when ilros oPers saS
upon the shares of the capital sstook,
and upon the mortgages atSsr ob ysu'
| ton By which debt is secured upon pue \;
| property. All other property pelonglng W
such corporation or person shall pc assessed ~
ana taxed as other properly is assesseu r nn
during the year ending on the tnir,y- nrs'
day OF December last preced ing, oil All Iall
sds, shall be, annually, before the nrst
day of May thereafter, ascertalleu ~
under such rules and regulations Is may De
prescribed by said Board; proutded, now
ever, that the Legislature may al any time
pass laws pTescr bing said rules anu res sIt,,
lions. In all cases where railroads are STU
ated parity within this state ana paruy
without this State the gross annual earnings
thereof shall be ascertained ana determined
FIrsi0fhe gross earnings which, during
the year last preceding, have been earned
wholly within this State ,..., s,u,,
the same year, have been earheu pafsS
within this State and partly without tnls
state. which shall he ascertaineu py appor
tioning such earnings between THIS stare
and other states or Territories, n tne piopoi
ton which the numb oil miles OF suGn
railroad situated Ia this state aud USED ~
making such earnings bears TO the whoie
number OF miles thereof by tue use o. wnich
such earnings have been maze ne PIo
port on of intersta Q earnings mus asceI
| taiped shall be added to the earnings male
wholly within The state, and the tot Al thus
Obtained shall be taken aud deemed 70 pe
! the gross earnings of such Iailroaus ior al
| purposes OF assessment ana thxallon. ~
every purpose of this section, except ior the
| PURPOSE of ascertaining the proportion OF
| inteI state earnings to be added to the earn
ings made wholly wituin this State, all ran
| roads operated as one system snail pe
| Treated one TOhus OhC 1880 =
| paid BY corporations or persons owIing OF
| operating railroads under the roVislon5
| this section shall become part OF tne uen
| eral Fund of this State, ana Two tnitus
| thereof shall be paid to the county OF un
| ties In which said railroad is situated, IN
| proportion t. the length OF the railroau
| operated in the several counties; F9r tne
| purposes OF this section consolidated city
| ana county shall be treated as county.
| ANY corporation, association, par nership,
| person, or persons unlawiully iaiing OF re-
| fusing 70 pay the tax herein provided, when
| the same shall become due, or withih 'hlrty
| days thereafter, shall De ueeneu Va nav :
wal sed their right To operate their raliloaos
within this State. The axes herein ptovi,u
| ed for togetner with such peualties a. the
| Legislature may impose for the npnPY
ment thereof shall be hen upon 5 sne p,o
perry hereinbefore in this section uesigha-
| ted and may be enforced in such mahner
| as the Legislature may by law prescripe.,
| All railroads, so far as the same are stua.eu
within the boundaries OF tne oo aa NJ
| school district, shall be subject TO an al val
orem tax for school purposes vot ny tne
! electors OF the district at speciai eiec.ion
| held for that purpose, the same a. osn ,,s
property situated W thin the oistilc., ny
| thing In this article tothe contrary hotWLn
| standing. And all railroads, SO lar ~ tne!
are situated within the boundaries OF any
Incorporated city or town shan pc suolec'
| to an ad valorem tax Tor nunicipaa psi
| poses the same as other property situated
| trary Notwithstanding, ...so,
see. ii, Income taxes may be assessed
and collected from persons, corporatlons'
| Joint stock associations or companies, iesi
dent or doing business in this state, OF any
one or more OF them, In such cases ana
amounts, and in such manner as shaii pc
prescribed by law No Court WITHIN tnis
state shall have power, by in)nnetiuh VI
otherwise, TO interfere with, hinder, OF ue'
lay the collection OF any tax laid undeI the
form OF law, except upon ashoWing tnat ne
same property has been taxed mole tnan
once for the same purpose In the same year
and then only upon payment 10 tut ia "a
Collec or, or into Court, of sum eqhal 70
the amount o. one of the taxes so laiu upon
the property in question; ptOVtded, tnht III
all cases actions may be maintained ssa,nss
the Tax Collector TO recover lllegni taxes
paid under protest. All such acti US must mus.
be commenced within thirty days aitef
such illegal laxes have been paid. IL snail
be the duty OF the Court in Which sucn ~
tions may be brought to try them, upon tne
request Of either parry, in advance Oh ~
other civil actions, and snch taxes SO pslu
under protest shall be retained by the TAX
Collector, or such other officer as me Lsgle
lature may designate, until such hc'iohs
shall have been finally decided
SCHEDULE.
Morning In this amendment shall AFFECT
any assessment or tax heretofore maze OF