Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-08-21
AMENDMENTS NUmBER ONE,

SECTION /. All property in the State, ex-
cent railroads. not exempt under the laws
Of the United States, shah be axed In pro-
portion to Its value. TO be ascertaineu ~
,,sed in this article and section. Is hereby
declared 10 include moneys, credits, ponds'
stocks, dues, franchises and all other mat
tiers and things, real. personal and mlxed'
that growing crops, properly used exclu.
sively for public schools. and such As nay
belong 10 the United States. this stste, Or
any county OF municipal corporation witnin
hs stss yi sns s ss frae shall
deemed to be and shall be assessed
and taxed crowded a. frtRRs sr' tbs. rs all
section Ten Of this article; and. provided
6lrfher that the Legislature may proviae
for the exemption from taxation OF ships
and vessels owned and registered OF En-.
rolled in this State, or may tax such snips
and vessels on their gross or net EARNINGS,
ture may ais, provide. except In case OF
credits secured BY morsgsge OF 'I daSt sSS ne
| 10 bona fldm residents of this ftate. Doupie
| tax alton In any form Is prohipiteo.
SEC. 8. The Legislature shall, BY law, r..
ouire each taxpayer in this State TO MAKE
and deliver to the County Assessor, an.
unaIly a statement under oath, setting
| forth specifically all property, real ana pei
sonal, except railroad properly, 10 aeSh ~,
| in Section Ten OF this article, owned py
such taxpayer, or In his possession Or under
His control. at twelve O'Clock. meridian, on
| the first Monday in March.
acc 10. All property, except railroad
nronerty As hereinafter provided, SHAH De
Assessed In the county. city, CITY ana co q, 4.
i ~. town. township, or district N Wnicn ~, ~ -
| situated, In the manner provideo ~ ,aw ".
Every cooperation a or any portion tbefeo
In this State, shall, on or before s Seta Tress
Of July Of each year pay 70 the STATE Saf ner
urer an annual tax Of two ana rns ns xlt i.
GENT upon the fT sSsb raiiread for the year
ending upon the thirty. first day q ne ~ ~
her next preceding, which tax snAli ~ IL
lieu q all other State Ss,n sne risht Il way,
n dPsax tne sosdbeS rails, rolling stock
fencss stations and their appurtenances,
and upon ferryboatsIl when oPefs snd
Is ,bps par; mare, Of q s1e the capital stock,
81 trust. contracts or other obIigs
ton bv which debt IL secured upon ru9 y
property All other prSpes sHai be assessed
sn6 taxed as other property is assessed ana
taxed, The gross annual earnings eara g,
during the year ending on the lnir,y M M
day Of December last pTecedb before the first
aus; Ma tbe,eafter. ascertained and de
c csy u nv he state Board Of Equalization,
under such rules and regulations a. my p ue
prescribed ss s By t ssS may
nsss laws nrescr bing said rules ana reg uIa-
| hons In All cases where railroads are sltu-
sted partly within this State anu p ,si,.as
without this State the gross snd astermined
W 3rsi-4fhe gross earnings which, during
the wear last preceding, have been earneu
Wholly within s .11s earnings which, during
the same wear, have been earned party
| within this State and partly without VII,
State. which shall be ascertalneo x aS Stasa
oning such earnings sgy,,tories IL the proper
lion witch the number Of miles OF sucn
rsilrosd situated In this state and USED "
| MATING such earnings bears 20 tne WHO'S snt
number Of miles thereof BY the use q wn lsa
| snch earnines have been made Inc pro
port, on Of Interstate earnings thus ascef
| tanned shall be added to the earnings m ~
wholly within The ssste ana sae ss' To ;,
| the eross earnings OF such railroads Tor al
nurr,oses of assessment and taxation. 70
| every purpose Of this section, except ioI TN
purpose Of ascertsi !, h w saded % he earn
ings m ade wholly within TINS ntate' Al ran y
. | rosds operated as one system shall d
treated as one road. one tnuo u VIZ "a,
paid By corporations vo ID P he rrovisons
! | Ills section shall become part OF the 1en
. | eral Fund OF this State, and Two thilu'
thereof shall be paid to the county OF Gun y,
ties In which said raialoso os the rsilroat
operated In the several couniss; rSr az ~ I,
| pnrposes Of this section consoliohteu VI,
and county shall be treated as county
Any corporation, assTc, 1tuIIy Ealing OF re
f,1sino % nav the tax herein provldeo' wnei
} The same shall become due, or within iniItl
DAYS thereafter, shall be deemed 70 nA5'
wal sed their right q operas ii provid
ed for. together with such pensites - tns
fegislature may impose for the non-Pay
ment thereof shall be q lien upon the pro
perty hereinbefore ~ tnis y, sec s,ch msnne,
a. the Legislature may by law prescIape
All railroads, SO far as the same are mtuate -
within the boundaries OF the com ui
school district, shall be sap!sc, y ~ nv IN
electors OF the district at speciai eiec aa,
] hald for that purpose, the same as otnei
| property situated within the oistrlcl aH5
hing in this article totne eon so isr as they
are situated within the bounasIles y, h ans
incorporated city or town shall pc suplec'
| to an ad valorem tax Tor mun,ciPas ~ s.a
poses the same as other propessty - Inc con
therein, anything in this articie W wy wa
SIC. Ii. Income taxes may be assessed ,ans
| and collected from persons, COZ s,,si,
Joint stock ASSOCIATIONS or ,Sis State. or any
one or more of them, in sucn cas ,'s,i 1h ha
| amounts, and in such manner a. snai, NJ, ~
prescribed by law No Court within hin, THIS Us
State shall have power, ~ inldnr' ~ A..
law the collection Of any tax laid under me ne
form of law, except upon ashowing .ns tb ,ae
same property has been taxed more , ,nan
once for he same purpose IN the same year e. |.
and then only upon payment " sum ao s equal 10
the smoI,nt % one of the taxes so iaid upou
properly in question R1SS,iased against
~ RS cojlector to recover Illegal taxes
under protest An s sSIlts sc day Us afser
| s W iiIagei tsxes have been paid. 1t shall
be beth the duty Of the Court in which sucn ~, 10
| tions may be brought to Try them, upo ~ al
request Of either party, IN aavance - ~ nsid
| other civfl actions, and snch taxes 90 P Ta1
| under protest shall be retained " sn 9eeis
| Collector, or such other officer as ,ne Lepm
/ lature may designate, until sucn ao'i"is