Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-09-06
First The gross earnings which, during the
year last preceding, have been earned wholly
within this State.

!SecoRd-The gross earnings which, during the
same year, have been earned partly within this
State and partly without this state, which shall
be aseertained by apportionipg such earnings
between this State and other Sta'es or Terrific
ries, in the proportion which the number of
miles of such railroad situated IL this State and
used in making such earnings, bears To - he
whole number OF miles thereof by the use OF
which such earnings have been made. The pro-
portion of interstate earnings thus 6scertained
shall be added TO the earnings made wholly
within the State, and the total thus obtained
shall be taken and deemed to be the gross earn
ings of such railroads for all purposes OF assess
ment and taxation. For every purpose OF this
section. except for the purpose of aseertaining
the proportion of interstate earnings To be added
to the earnings made wholly within this State,
all railroads operated as one system shall be
treated rs one road. 0ne-third OF the tax paid
by corporations or persons owning or operating
railroads under the provisions OF this section
shall become part of the General Fund OF this
State ana two thir Is thereof shall be paid TO
the countyor counties in which said railroad Is
situated, in proportion to the length OF the rali-
road operated in the several counties. For the
purposes of this section consolidated city and
county shall be treated as county. Any corpo-
ration, association, partnership, person or per
sons, unlawtully failing. or refusing 10 pay tne
tax herein provided. when the same shall be-
come due. or within thirty days thereafter, snail
be deemed to have waived their right 20 operate
their railroads within this state. The taxes
herein provided for together with such penalties
as the Legislature may impose for the non pay
ment thereof. shall be lien upon the property
hereinbefore In this section designated 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
any common school district, shall be subject TO
an ad valorem tax for school purposes voted by
the electors OF the district at special election
held for that purpose the same as other prop
erty situated within the district, anything in
this article to the contrary notwithstanding.
And all railroads, as far as they are situated
within the boundaries of any Incorporated city
or town, shall be subject TO an ad valorem tax
for municipal purposes the same as other prop
erty situated therein anything in this article 10
the contrary notwithstanding.
SEC. IL Income taxes may be assessed and
collected from persons, corporations, Joint stock
associations or companies, resident OF doing
business in this state, or any one or more OF
them, in such cases and amounts and IN such
manner as shall he prescribed by law. no Court
within this State shall have power. by injunc
ton or otherwise, to interfere with, hinder OF
delay the collection OF any tax laid under the
form Of law, except upon showing that the
same property has been taxed more than once
for the same purpose in the same year, and then
onl, upon payment 10 the Tax collector, ortntc
Court OF sum equal 10 the amount OF one o,
the taxes 50 laid upon the property IL question,