Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-09-19

sBcrIor ]. All property in the State, ex
cept railroads, not exempt under the laws
Of the United States. shall be axed In pro
portion TO It's value, 70 be ssoertsined a.
used In this article and section, Il hereby
declared TO include moneys, credits, b. ndk.
stocks, dues. franchises and all other mat
capable Of Private ownershIp; provided,
that growing crops, property used exclu-
sively for public schools. aud such IS may
belong 70 the United etstes, this State; or
this State, shall be exempt from taxation.
Growing vines and fruit trees shall be |
deemed to be and shall be assessed
s sss.y, s sad ,rosdsd Rsrs that r she
roads shall be taxed as provided In |
Section Ten OF this article; and. Drorided
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 valorem tax. The Legisla.
nss as Ss csss g. Sas
for deduction from credits Of debts due
TO bona hd@ resIdents Of this ttste. Double
taxation in any form is prohibited.
SIC. 8. The Legislature shall, BIZ law. re
Quire each taxpayer in this State TO make
1 and deliver to the County Assessor, an
nnally. q statement under oath, setting
sonal except railroad property, as defined
| In Section Ten OF this article, owned by
| such taxpayer. or In his possession or under
bis control, AZ twelve o'clock. meridian, on
the first Monday In March.
SEC. 10. All property, except railroad
| propeftys - hereinafter provided SHAH DC
asssssed IN the county city, city and co y q
situated. in the manner provided BY law.
| Every corporation and person owning OF
operating q railroad, or any portion thereof,
III this State. stall. on or before the hrst DAY
ore so AZ q annual sSSI Tax II swo and hall
cent. upon the gross earnings. earned with
in tnis State. OF such railroad, for the year
s sS next u pTe Gee which tax shah be IN
lieu Of ali other State and county taxez
upon the franchise, business, right Of way,
roadway. roadbed, rails, rolling stock.
and upon ferryboatsiy when operated
upon the shares Of the capital stock.
and upon the mortgages. o deed
ton By which debt 10 secured upon ouch
property. All other property belonging TO
such corporation or person shall be assessed
and taxed as other property Is assessed ana I;
during the year ending on the thirty nrst
| day of December last preceding, OF all rail
ads. shall be, annually, before the hrst
cisred b. he State Board oi Equalization.
| under such rules and regulations ~ may be
prescribed by said Board; provided, how
ever, that the Legislature may at any ume
lions. In Iii cages where railroads are situ-
ated partly within this State and partl,
| without this State the gross annual earnings
thereof shah be ascertAined and determined
Fsrsi-fhe gross earnings which, during
the year last preceding, have been earned
wholly within this State,
| Secopd-rhe gross earnings which, during
| within this State aud partly without this
| state, which shall be ascertained BY appor-
tioning such earnings between this state
and other States or Terrftories. IN the proper
ton which the numbsr OF miles OF such
railroad situated In this state aud used 10
| making such earnings bearn to the whole
number OF miles thereof by the use OF which
poS on II esrninss thus ssceS
iained shall be added to the earnings male
wholly within the Etste, and the total thus
obtained shall be taken aud deemed to be
purposes Of assessment and taxation. For
| every purpose OF this section, except for the
purpose OF ascertaining the proportion OF
Interstate earnings 70 be added TO the earn
roads operated a. one system shall be
treated as one road. One third of the tax
paid by corporations or persons owuing or
operating railroads under the PROVISIONS =
this section shall become part OF the Gen
eral Fund OF this State, and two thirds
thereof shall be paid to the county or ,un
ties in which said railroad Is situsted, in
proportion g. 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.
Any corporation, association, par inership,
fusing 20 pay the tax herein provided, when
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 a. the
Legislature may impose for the non-pay-
ment thereof shall be lien upon the pro
perry hereinbef0re In this section desixna-
ted, aud may be enforced In SUCH manner
| az the Legislature may by law prescribe.
| All railroads, 80 far as the same are situated
| within the boundaries OF the common
school district, shall be subject to an al val
orem tax for school purposes voted BY the
electors OF the district at q special election
held for that purpose, the same as other
property situated within the district, any
thing in thi: article tothe contrary notwita.
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
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, aud In such manner rs shall be
| prescribed by law. No Court within this
! State shall have power, BY injunction or
| otherwise, to interfere with, htnder,. or de-
| lay the collection OF any tax laid under the
| form of law, except upon ashowing 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 a sum eqnal to
the amount o. one OF the taxes SO laid upon
the property In question: provided, that In
all cases actions may be maintained against
the Tax Collector 70 recover illegal taxes
paid under protest. All Euch acti us must
be commenced within thirty days after
such Illegal taxes nave been paid, II shall
be the duty OF the Court in which such &C |
tons may be brought to try them, upon the
request Of either parry, in advance OF AZ
other civil actions, and snch taxes so paid |
under protest shall be retained by the Tax |
Collector, or such other ofiicer as The LePh
lature may designate, until such actions
shall have been finally decided.