Los Angeles daily herald., 1886-09-26
AMENDMENT NUMBER ONE.

OF the Constitution OF the State OF Cnliifor
mia:
AMENDMENT NUMBER ONE.
SECTION 1. All property In the State, ex-
cept railroads, not exempt under the laws
OF the United statee. shall be ,axed In pro-
portion to. Its value. TO be ascertained as
used In this article and section, IL heteDy
declared to include moneys, credits, bends,
stocks, dues, franchises and all other mat
tors and things, real. personal and mixed.
that. growing crops. property used exclu-
sIvely for public schools, and such as may
belong to the United States, this Stats, or
any county or municipal corporation within
this state. shall be exempt from taxation.
deemed to be and shall BIO assessed
s sSd , ana provided Rs1 tha. r AZ
roads shall be taxed as provided In
further, that .he Legislature may provide
Tor 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 fidn residents of this ftate. Double
taxation In any form is prohibited.
SEC. 5. The Legislature shall, by law, re
quire each taxpayer in this State to make
and deliver to the County Assessor. an
nnally. a statement under oath. setting
forth specifically all property, real aud per.
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 c0un-
ty, town, township, or district in which 1t is
situated. In tn, manner provided BY law.
Every corporation and person owning or
operating railroad, or any portion thereof,
in this State, SHALL on or before the first day
OF July OF each year. pay to the State Treas.
urer an annual tax OF two and half pei
cent. upon the gross earnings, earned with
In this state, OF such railroad, for the year
ending upon the tbirty"hrst day OF Decem
Der next preceding, which tax shall be IL
lieu of all other State and county tsxei
upon the franchise, business, right of way
fences, stations and their appurtenaDces
and upon ferryboatslI when operated
as a part OF such railroad. and
upon the shares OF the capital stock
of' trust SpO" contracts or other obliss
ton by which debt Is secured upon sucf
property. All other property belonging u
such corporation or person shall be assessed
and taxed as other property is assessed ant
taxed. The gross annual earnings earned
during the year ending on the thirty -frs
day of December last preceding, Of all rail
T ads, shall be, annually, before the mrs
day OF May thereafter, ascertained and de
clared by the State Board of Equalization
N har ptIa nj Ina md o
prescribed by said BOARD; prouided, how
ever, that the Legislature may at any tint
pass laws prescribing said rules and regula
lions. In all cases where railroads are stu
ated partly within this State and partl,
without this State the gross annual earning
thereof shall be ascertained and determined
by taking:
Firsi-fhe gross earnings which, during
the year last preceding, have been earned
wholly within this State.
Second-The gross earnings which, during
the same year, have been earned part!
within this State and partly without THU
State, which shall be aseertained by appor
tioning such earnings between this Stat'
and other States or Territories. in the proper
ton which the number of miles OF suci
railroad situated In this state and used Il
making such earnings bears to the who'll
number OF miles thereof by the use OF whicl
such earnings have been made. The pro
portion of interstate earnings thus ascer
famed shall be added to the earnings mad
wholly within the State, and the total thus
obtained shall be taken aud deemed TO "
the gross earnings of such railroads for al
purposes of assessment and taxation. Fol
every purpose of this section, except ior the
purpose OF ascertaining the proportion Oh
interstate earnings to be added TO the earn
ings made wholly within this State, all rail-
roads operated as Que system snail DC
treated as one road. one third OF the tax
paid by corporations or persons owning OF
operating railroads under the provisions oil
this section shall become part OF the Gen
eral Fund OF this State, and two thirds
thereof shall be paid to the county or coun
ties In which said railroad is situated, In
proportion to the length OF the railroad
operated in the several counties. For the
purposes of this section consolidated city
and county shall be treated as county.
Any corporation, association, partnership,
person, or persons, unlawfully failing or re-
fusing 10 pay the tax herein provided, when
the same shall become due, or within thirty
days thereafter, shall be deemed to have
waived their right to operate their railroads
within this State. The taxes herein provid-
ed for together with such penalties as the
Legislature may impose for the non-pay'
ment thereof shall be lien upon the pro
perry hereinbefore in this section designa-
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 to an ad val
electors of the district at a special election
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 railroads, SO far as they
are situated within the boundaries OF any
incorporated city or town shall be subject
to an ad valorem tax for municipal pur-
poses the same as other property situated
therein, anything in this article to the con
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, or any
one or more of them, in such cases and
amounts and in such manner us shall be
prescribed by law. No Court within this
otherwise, to interfere with, hinder, or de-
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 In the same year;
and then only upon payment to the lax
Collector, or into Court, of asum eqnal to
the amount o. one of the taxes so laid upon
the property in question: provided, that IN
all cases actions may be maintained against
the Tax Collector to recover illegal taxes
paid under protest. All such actions must
be commenced within thirty days after
such illegal taxes have been paid. IL shall
be the duty OF the Court In which such &C.
tions may be broughtto try them, upon the
other civil actions, and snoh taxes so paid
under protest shall be retained by the Tax
Collector, or such other officer as the Legis-
lature may designate, until such actions
shall have been finally decided.