Los Angeles daily herald., 1886-10-28
AMENDMENT NUMBER ONE.


OF the United States. shall be axed in pro-
portion to its value, 20 be ascertained rs
provided by law. The word property, as
used in this article and section. is hereby
declared to Include moneys, credits, b. nds,
.tocks, dues, franchises and all other mat
teIs and things, real, personal and mixed,
capable Of private ownership; prorfded,
that growing crops. property used exclu-
belong TO the United States. this State. or
any county or municipal corporation within
this State. shall be exempt from taxation.
Growing vines aud fruit trees shall be
deemed TO be and shall be assessed Sc d
rad realty; nf and, provided further, that rail,
roads shall be taxed as provided in
Section Ten of this article; and, pr0rided
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 or net earnings,
in lieu OF an ad valoTcm tax. The Legisla-
ture may ais, provide. except in case of
for a deduction from credits OF debts due
to bona fida residents of this state. Doub.e c
taxation in any form is prohibited.
SEC. s. The Legislature shall, by law. re
quire each taxpayer III this State TO make
aud deliver to the County Assessor, au-
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 up ier
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 ana coun-
ty, town, township, or district in W hieh 1t Is
situated, in tho manner provided by law.
Every corporation and person owning or
operating railroad, or any portion thereof,
in this State, ST all, on or before the first day
OF July OF each year, pay TO the state Treas
urer an annual tax OF two and hall per
cent. upon the gross earnings, earned with
| in this State, OF such railroad, for the year
ending upon the thirty-frst 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,
fences. stations and their appurtenances,
and upon ferryboats when operated
| as a part of such railroad, and
upon the shares of tbs capital stock,
OF trust, contracts or other obiga-
ton By which debt is secured upon such
| property. All other property belonging 10
! such corporation or person shall be assessed
! taxed. The gross annual earnings earned
during the year ending on the hirty-hrs!
day OF December last preceding, of all rail
| r ads, shall be, annually, before the first
| day OF May tQereAfter, usCcFtAlueu anu Oe
| clsred by the State Board of Equalization
under such rules and regulations rs may be
| prescribed by said Board; propided, how
ever, that the Legislature may at any time
pass laws prescribing said rules and regula
\ lions. In all cases where railroads are stu
ated partly within this state and partly
without this State the gross annual earnings
thereof shall be ascertained and determined
| by taking:
First-The gross earnings which, during
| the year last preceding, have been earned
wholly within this State.
Secoad--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
| tiol which the number OF miles OF such
railroad situated in this state aud used in
number of miles thereof by the use OF which
such earnings have been made, The pro
| port on OF interstate earnings thus ascer
! tanned shall be added to the earnings made
| wholly within The Stste. and the total thus
I obtained shall be taken aud deemed to be
| the gross earnings OF snca railroads for all
/ purposes of assessment and taxation. Fol
every purpose OF this section, except for the
purpose of ascertaining the proportion o1
| interstate earnings to be added to the earn
ings made wholly witnin this State, all rail
roads operated as one system snail be
| treated as one road. One third OF the tax
| paid by corporations or persons owning or
| operating railroads under the provisions OF
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 o. this section consolidated city
and county shall be treated as county.
| Any corporation association, partnership,
person. or persons unlawfully failing or re-
fuslng 20 pay the tax herein provided, when
the same shall become due. or within thirty
| days thereafter, shall be deemed to have
| waig ed heir 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
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 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 ell railroads. SO far as they
are situated within the boundaries of any
incorporated city or town shall be subject
to an ad yalorem tax Tor municipal purc, PUT
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 AS 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 Tax
Collector, or into Court, of sum eqnal to
the amount o: one of the taxes SO laid upon
the property In question: propfded, that in
all cases actions may be maintained against
paid under protest. All such acti ms must
be commenced within thirty days after
such illegal taxes have been paid. 1t shall
be the duty of the Court in which such ac-
tions may be brought to try them, upon the
request OF either party, in advance of all
other civil actions, and snch taxes so paid
under protest shall be retained by the Tax
Collector, or such other officer ss the Lepis
lature may designate, until such actions
shall have been finally decided.
SCHEDULE
WYOMING In this amendment shall affect
any assessment or tar heretofore made or
levied, or interest thereon, or any penalty
heretofore incurred, or any action or right
OF action on account of any such assessment
tax, interest or penalty; and all laws In force
at the adoption of this amendment, not In
consistent Herewith, shall remain in full
force and effect until altered or repealed by
the Legislature The first levy and pay
ment Of taxes against railroad property
hereunder, shall be made In the year eigh-
teen hundred and eighty-six, and shall be
upon the gross earnings, to be ascertained
as herein provided, for the entire year OF
ton for the fiscal year ending June thirtieth.
eighteen hrndred and eighty-five Is not
affected by this amendment.
Now, THEREFORE,. pursuant to the provis'
Ions OF the Constitution and an Act of the
Legislature. entitled "An Act to Provide for
the Submission Of Proposed Amendmentsto
the Constitution OF the State OF California
to the Qualified Electors for their Approval,