Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-09-15
First The gross earnings which. during the
year last preceding, shave been earned wholly
within this State.

Sec0ad-The gross earnings which, during the
same year. have been earned partly within this
State and partly without this state, which shall
be ascertsined by experiencing such earnings
between this State and other STATES or Terrific
ries, i'll the proportion which the number of
miles OF such railroad situated in this State, and
used ia 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 ascertained
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 ell purposes of assess
ment and taxation. For every purpose of this
section, except for the purpose of ascertaining
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 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 General Fund Of this
State and two thir Is thereof shall be paid 10
the county or counties in which said railroad is
situated, in proportion to the length OF the rail-
road operated in the several counties For the
purposes of this section a consolidated city and
county shall be treated as a county. Any corpo-
ration, association, partnership, person or per-
sons, unlawfully failing, or refusing to 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 70 operate
their railroads within this State. The taxes
herein provided for together with such penaities
as the Legislature may impose for the non-pay-
ment thereof shall be q lien upon the properly
hereinbefore in this section designated, ana may
be enforced In such manner as the Legislature
NAV by law prescribe. All railroads, so lar as
the same are situated within the boundaries OF
any common school district, shall be SUBJECT 70
an ad yalorem tax for school purposes voted by
the electors of the district at special election
held for that purpose the same as other prop
ertv 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 to
the contrary Notwithstanding.
SEC. H. Income taxes may be assessed and
collected from persons, corporations, joint stock
associations or companies resident or doing
business in this State, or any one or more Of
then, ia such cases and amounts and in such
manner as shall be prescribed by law. No Couzt
within this State shall have powe-. by inJupc
ton or otherwise to interfere with, hinGer OF
delay the collection OF any tax lai! Tnder the
form of law, except upon showi. that the
came property has been taxed more than once
for the same purpose in the same year and Their
onl. upon payment to the Tax Collector. or inte
Court, OF sum equal to the s.mount of one O.
the taxes so laid upon the Property il question