Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-08-10
iAmEsDmnsr sUmanH ONE.

sEcTIos /. All property in the State, ex-
cept railroads, not exempt under the laws
OF the United States. shall be .axed in pro
portion 20 It's yslue' % be ss cea a.
used In this article and section. Is hereby
declared TO include moneys, credits, bonds,
stocks, dues, franchises and all other mat
tiers and things, real. personal and mixed,
capable OF private ownership. provided,
that growing crops. properly used exclu-
sively for public schools, and such as may
belong to the United States. this Stats. or
any county or municipal corporation within
Growing vines and fruit trees shall be
deemed to be and shall be assessed
realty; and, provided further, that ran.
Section Ten OF this article; and. provided
further, that the Legislature may provide
for the exemption from taxation OF ships
and vessels owned and registered or en-
and vessels on their gross or net earnings,
In lieu OF an ad valorsm tax. The Legisia.
ture mag ais provide. except In case Of
credits secured by mortgage or trust deed,
to bona hdie residents Of this state Double
taxation in any form is prohibited.
SEC. s. The Legislature shall, by law, re
s ss sS I, re uoan mi, sss 70 make
nnaily. a state ment under oath, setting
forth specifically all property, real and 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.
SIC. 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 II is
situated. in tbs manner provided BY law.
Every Corporation and person owning or
operating a railroad, or any portion thereof,
in this State. shall, ON or before the first day
urer an annual tax Of two and a half per
cent upon the gross earnings, earned with
IN 5aas state t 81 sSfa iot
Der next preceding, which tax shall be IN
lieu OF all other State and county taxes
upon the franchise, business, right OF way,
rosdway. roadbed, rails, rolling stock.
and upon ferryboatsIp when operated
as part Of such railroad. and
upon the shares OF the capital stock.
and upon the % nc Sssas
ton BY which debt Ii secured upon euch
property. AL other property belonging to
such corporation or person shall be assessed
and taxed as other property IS assessed an ,ti
day Of December last preceding, OF all rail
ads. shall be. annually, before the first
day OF May thereafter, sscertAIned and de-
ciared by the State Board Of Equalization.
under such rules aud regulations as may be
prescribed By said Board; provided, how
ever. that the Legislature may at any time
pass laws prescribing said rules and regula-
aied partly within this State and partly
without this State the gross annual earnings
thereof shall be ascertained and determined
by taking:
the year last preceding. have been earned
wholly within this State.
second-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 number of miles OF such
railroad situated in this state and used 10
number Of miles thereof BY the useof which
such earnings have been made. The pro-
port on of interstate earnings thus ascer-
tanned shall BE- added 70 the eaEnings made
the gross earnings of such rafiro.<s' - -.
purposes Of assessment and taxation. For
every purpose Of this section, except Tor the
iutepst ue earnines to Be added t. the earn
ings made wholly within this state, an rail-
roads operated as one system shall be
treated as one road. One third OF the tax
operating railroads under the provisions Of
this section shall become part OF the Cen
eral Fund OF this State, ana two'tnros
thareof shall be paid to the county or .coun
ties In which said railroad Is situstso, ~
operated In the several counties for the
purposes Of this section consolidated city
and county shall be treated as a county.
Any corporation, association, psrinersnlp,
person. or persons unlawfully falling or re-
fusing 70 pay the tax herein provided, when
the same shall become due, or within hirty
days thereafter, shall be deemed 70 nave
waived their right to operate their rallroaus
within this State. The t xes herein proviu-
ed for, together with such penalties as the
Legislature may impose for the non-pay-
ment thereof shall be e lien upon the pro
perty hereinbefore in this section oesi8na-
ted, and may be enforced in such manner
a. 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 "a vslil
electors of the district at special election.
held for that purpose. the same as otner
property situated within the district any
thing in this article to the contrary notwith-
standing. And all railro IDS. SO iar as tney
are situated within the boundaries Of any
Incorporated city or town shall De subject
to an ad yalorem tax for municipal put.
poses the same as other properly s1tuatea
therein. anything in this article 10 the con
trary Notwithstanding, .-
SEc. II. 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 as shall pc
prescribed by law. No Court within this
State shall have power, by in1uncfton or
otherwise, to interfere with, hinder or de-
lay the collection of any tax laid under the
form of law, except upon ashowing that lhe
same property has been taxed more than
once for the same purpose in the same year
and then only upon payment 10 tine Tex
Collector, or into Court, OF sum eqnai 70
the amount OF 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 snall
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 al
other civil actions, and snch taxes so palu
under protest shall be retained by the TAX
Collector, or such other officer as the Lefis-
lature may designate. until such actions
shall have been finally decided.