Los Angeles daily herald., 1886-08-05

| the first Monday in March.
SEC. 10. All property, except railroad
property, as hereinafter provided, shall %
| assessed in the county, city, city and coun
| ty, town, township, or district In which u u
situated. in the manner provided by law
| Every corporation and person owning OF
| operating a railroad, or any portion thereof
| IN this State, shall. on or before the first day
of July of each year. pay to the State Treas
| urer an annual tax of two and nall PEI
cent. upon the gross earnings earned Win nad,
ending upon the thirty first day Of pecem
| Der next preceding, which tax shall be IN
| lieu OF all other State and county taxes
upon the franchise, business, right oil wy
fences, stations and their sppurtenanc
and upon ferrybostaD when operated
as part Of such railroad, and
| upon the shares Of the capital stock
on ono trust Spon contracts rae or Other obiiss
ton by which debt is secured upon rucf
| property. All other property belonging Y
such corporation or person shall beassesset
and taxed as other property is assessed anf
| taxed. The gross annual earnings earned
during the year ending on the thirty mrs
| day OF December last preceding, OF all rail
| T ads, shall be. annually. before the hrs
| day OF May thereafter, ascertained ana ue
| clared by the State Board of Equalization
under such rules and regulations IS may be
prescribed by said Board; proufded. how
ever, that the Legislature may at any time
pass laws prescribing said rules ana regina nii,
lions. In all cases where railroads are STU
ated partly within this State ana partly
without this State the gross annual earnings
thereof shall be ascertained and determined
~ fSrst@fhe gross earnings which, during
the year last preceding, have been earned
wholly within this State.
Second-The gross earnings which, during
the same year, have been earned party
within this State and partly without tnis
tioning such earnings between this state
and other States or Territories, In the proper
ton which the number Of miles OF such
railroad situated In this state and used ~
making such earnings bears to the whole
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 State. and the total thus
the gross earnings of such railroads. Tor al
purposes of assessment and taxation. FOL
every purpose of this section, except Tor the
purpose OF ascertaining the proportion o.
| Interstate earnings to be added TO the earn
ings made wholly within this State, all rail-
| roads operated as one system shall be
| treated as one road. One third of the tax
| paid by corporations or persons owning OF
| operating railroads under the provisions OF
| this fection shall become part OF the Gen
| eral Fund of this State, and two-thirds
| thereof shall be paid to the county or c0un
| 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 county.
| Amy corporation. association, partnership,
| person. or persons unlawfully failing or re-
| fusing 70 pay the tax herein provided, when
| the same shall become due, or within thirty
| days thereafter, shall be deemed TO have
wal sed 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-
| ted, and may be enforced in such manner
as the Legislature may by law prescribe
All railroads, so far as the same ave situated
within the boundaries of the common
school district, shall be subject TO an ad val
orem tax for school purposes vot. 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 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. 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
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 a showing 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; piouided, that In
all cases actions may be maintained against
the Tax Collector to recover illegal taxes
paid under protest. All such actions 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, OF such other officer as the LePis-
lature may designate, until such actions
shall have been finally decided.