Los Angeles daily herald., 1886-08-11
AMENDMENT NUMBER ONE.

AMENDMENT NUMBER ONE.
SECTION /. All property In the State, ex-
cept railroads, not exempt under the laws
OF the United States shall be axed in pro-
portion to its value, TO be ascertained as
provided by law. The word property, as
used In this article and section, Is hereby
declared to include moneys credits, bonds,
itocks. dues, franchises and all other mat
tiers aud things, real, personal and mixed.
capable of private ownership; provided,
that growing crops, property used exclu-
sIvely for public schools, and such as may
belong to the United States. this stats, or
any county or municipal corporation within
this State, shall be exempt from taxation.
Growing vines and fruit trees shall be
deemed to be and shall be assessed
and taxed as a. part ,oi IN, me
roads shall be taxed as provided In
Section Ten OF this article; and. provided
further, that the Legislature may provide
for the exemption from taxation OF ships
rolled in this State. or may tax such ships
and vessels on their gross or net earnings,
in lieu OF an ad valorcm tax. The Legfsia,
ture may also provide, except In case OF
for deduction from credits of debts due
to bona fde residents of this state. Double
taxation in any form is prohibited.
SEC. 8, The Legislature shall, by law, re-
qulre each taxpayer in this State to make
aud deliver to the County Assessor, an
nnally, statement 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.
SEC. TO- All property, except railroad
property as hereinafter provided, snail ne
assessed in the county. city, city and coun-
ty. town, township, OF district In which IL Is
situated in the manner provided by law.
Every corporation and person owning or
operating a railroad, or any portion thereof,
IN this State. SD all. on or before the first day
OF July OF each year pay to the state Treas
urer an annual tax Of two and half per
cent. upon the gross earnings. earned with.
In this State OF such railroad, for the year
ending upon the thirty first day OF Decem-
Der next preceding, which tax shall be IN
lieu of ali other State and county. taxes
upon the franchise, business, right OF way,
road way, roadbed, rails, rolling stock.
fences, stations and their appurtenances,
and upon ferryboatsll when operated
upon the shares of the capital stock,
and upon the mortgages. deeds
of trust contracts or other obliga.
tion by which debt is secured upon Fuch
property. All other property belonging TO
such corporation or person shall be assessed
and taxed as other property is assessed and
taxed. The gross annual earnings earned
during the year ending on the thirty first
r ads, shall be. annually before the nrst
day OF May thereafter, ascertatned and de-
clared by the State Board OF EQUALIZATION,
under such rules ana regulations as may H ne
ever. that the Legislature may at any time
pass laws prescribing said rules ana regula-
tons. In all cases where railroads are sitn-
ated partly within this State and partly
wi h0n this State tho VrQgs animal earnings
thereof shall be ascertained and determined
Firsi-fhe gross earnings which, during
the year last preceding. have been earned
wholly within this State.
isecond-rhe 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 oil such
railroad situated in this state and used In
making such earnings bears to the whole
such earnings have been made. The pro-
portion of interstate earnings thus ascer-
tanned 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 earnings of such railroads for all
purposes of assessment and taxation. for
every purpose of this section. except for the
purpose of ascertaining the proportion OF
| interstate earnings to be added TO the earn
| ings made wholly within 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 Cen
| eral Fund of this State, and twothirds
| 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 of this section consolidated city
and county shall be treated as a county
Any corporation, association, partnership,
person. or persons unlawfully failing or re-
fusing 10 pay the tax herein provided, Wnen
the same shall become due, or within thirty
days thereafter, shall be deemed TO- have
waived their 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
perry hereinbefore In this section designa-
led, 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 subj ect to an cd val
orem tax for school purposes vote d by the
electors of the district at a special election
held for that purpose, the same as otner
property situated within the district, any
thing in this article to the contrary notwlth-
standing. And all railroads, so far as they
are situated within the boundaries of any
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. Ii. 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 |
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 showing that the |
same property has been taxed more than |
once for the same purpose nthe same year
and then only upon payment to the Tax
Collector, or into Court of sum eqnal to |
the amount OF one of the taxes so laid upon |
the property in question; provided, that In /
all cases actions may be maintained against J
the Tax Collector to recover illegal taxes /
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 as the Legis-
lature may designate, until such actions
shall have been finally decided.