Los Angeles daily herald., 1886-10-22
AMENDMENT NUMBER ONE.

provided by law. The word property, as
used in this article and section, is hereby
declared TO include moneys, credits, b. nds,
stocks, dues, franchises and all other mat
tegs and things, real. personal and mixed.
capable of private ownership; provided,
that. growine crops, property used exclu-
sively for public schools, and such as may
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 be
taxed to be ana shall par be ssa
realty; real and, provided turther, that rail,
roads shall be taxed as provided in
Section Ten of this article; and, Dr0pided
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 OF net earnings,
in lieu OF an ad yalorem tax. The Legisla.
ture may ais provide, except in case of
credits secured by mortgage or trust deed,
for deduction from credits OF debts due
to bona fide residents of this tate. Doub.e
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 Asses or. an
nnally, statement under oath, setting
forth specifically all property, real and per
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 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 1t is
| situated. in the manner provided by law.
| Every corporation and person owning or
operating a railroad, or any portion thereof,
in this State, S all, on or before the first day
of July Of each year, pay to the State Treas
urer an annual tax OF two and a half per
cent. upon the gross earnings, earned with
! in is 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. stations and their appurtensnces,
and upon ferryboats when operated
as part OF such railroad. and
| of trust, contracts or other Obliga
tion By which a debt Is secured upon sueh
property. All other property belonging to
such corporation or person shall be assessed
ano taxed as other property is assessed and
taxed. The gross annual earnings earned
during the year ending on the thirty -fTst
day OF December last preceding, of sll rail
ads, shall be. annually. before the first
day OF May thereafter, ascertained and de-
clared 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
pass laws prescr bling said rules and regula-
tions. In all cases where railroads are situ-
ated partly within this State and partly
without this State the gross annual earnings
thereof shall be ascertained and determined
by taking:
Ftrst-fhe gross earnings which, during
the year last preceding, have been earned
wholly within this State.
Sec0nd-The gross earnings which, during
the same year. have been earned partly
within this State and partly without this
state, which shall be ascertained by appor-
tioning such earnings between this State
and other States or Territories in the proper
ton which the numbrr of miles OF such
railroad situated in this state and used in
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 intersta earnings thus ascer-
tanned shall be added to the earnings made
wholly within the State, ana the total thus
Obtained shall be taken and deemed to be
the gross earnings OF such railroads for all
purposes of assessment and taxation. For
every purpose OF this section, except for the
purpose of aseertaining the proportion of
interstate earnings to be added to the earn
ings made wholly within this State, all rail
roads operated as one system shall be
treated as one road. One third OF the tax
operating railroads under the PROVISIONS { 1
this section shall become part OF the Gen
eral Fund of this State, and two thirds
thereof shall be paid to the county or clun
ties in which said railroad is situated, in
proportion t. 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 co pay the tax herein provided. when
the same shall become due, or within thirty
days thereafter, shall be deemed to have
wais Cd heir right to operate their railroads
within this State. The to xes herein provid- |
ed for, together with such penalties as the
legislature may Impose for the non-pay-
ment thereof shall be Il lien upon the pro |
perty hereinbefore In this section designa- |
ted, and 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 |
orem tax for school purposes voted by the |
electors OF the distriet at 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 railro ds, so far as they |
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 MS shall be
prescribed by law. No Court within this
State shall have power, by injunction or
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 Tax
collector, or into Court, OF sum eqnal to
The amount o. one of the taxes so laid upon
me property In question: pfovided, that in
al cases actions may be maintained against
The Tax Collector to recover illegal taxes
paid under protest. ALI such acti MS must
be commenced within thirty days after
be the duty of the Court in which such ac-
ions may be brought to try them, upon the
,equest Of either party, In advance of all
1ther CIVIL actions, and snch taxes so paid
collector, or such other officer as the LePis-
ature may designate. until such actions 8
hall have been finally decided.
SCHEDULE.
Notnipg in this amendment shall affect !
ny assessment or tar heretofore made or !
evied or interest thereon, or any penalty
eretofore incurred, or any action or right
1 action on account of any such assessment !
*, interest or penalty; and all laws In force
the adoption of this amendment, not in
onsistent herewith, shall remain In full r
Drce and effect until altered or repealed by '
ne Legislature. The first levy and pay {
lent OF taxes against railroad property =
ereunder, shall be made IN the year eigh- =
zen hundred and eighty-six, and shall be y
! herein provided, for the entire year of
Ighteen hundred and eighty FIVE. Taxa
on for the fiscal year ending June thirtieth, m
ghteen hundred and eighty-five is not
fected by this amendment.
Now, THEREFORE,, pursuant to the provis-
ms OF the Constitution and an Act of the r.
egislature, entitled "An Act to Provide for o