Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-09-02

| shall be added to the earnings made wholly
within the State. and the Total thus obtsined
shall be taken and deemed 70 be the gross earn
ngs OF such railroads tor all purposes of assess
ruent and taxation. For every purpose OF this
| section, except for the purpose of ascertaiDing
the proportion Of interstate earnings to be added
| to the earnings made wholly within this State,
| all railroads operated one system shall be
| treated as enc road. One-thiTd OF the tax paid
| by corporations or persons owning or operating
railroads under the provisions OF this section
shall become part of the General und OF this
State, and two thir Is thereof shall be paid to
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 consolidated city and
county shall be treated as county. ANY coTpo-
| ration, association, partnership, person or per-
sons, unlawfully failing or refusing to pay the
tax herein provided, when the same shall be-
come due. vii hin thirty days thereafter, shall
be deemed to have waived their right to operate
their railroads within this State. The taxes
herein provided for, together with such penalties
as the Legislature may pose for the non pay
ment thereof shall be lien upon the property
hereinbefoTe III 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 q 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 10 an ad valorem tax
for municipal purposes the same as other prop
erty situated therein, anything in this article 10
the contrary Notwithstanding.
SEC. II. 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
them, IN such eases and amounts and in such
manner as shall be prescribed BY law. NO Court
within this State shall have power by iniIlnc-
ton or otherwise to interfere with, hinder or
dalsy the collection OF any tax laid under the
form of law, eXceTt upon a showing that the
same property has been taxed more than once
Tor the same purpose in the same year, and then
onI! upon payment to the Tax Collector, orinto
Court of sum equal 10 the amount of one OF
the taxes so laid upon the property III question:
prorided that in all cases actions may be maia.
tanned against the Tax Collect TO recover IL
legal taxes paid under protest. All such actions
must be commenced within thirty days after
such Illegal taxes have been paid II shall be
the duty of the Courts in which such actions
may be brought, to try them, upon the request
OF either party, in advance of all ether civil ac-
tons, ana such taxes so paid under protest shall
be retained by the Tax Collector, or such other
officer as the Legislature may designate until
sucn actions shall have been finally decided.
SCHEDULE
Nothing in this amendment shall affect any
assessment or tax heretofore made or levied or
interest thereon, or any penalty heretofore in
CURED, or any action or right Of action on ac-
count OF any such assessment, tax, interest or
penalty; and all laws in force at the adop ion of
TINS ame1dment, not inconsistent herewith,
snail remain in null force and effect until altered
or repealed by the Legislature The first levy
ana paynen OF taxes against railroad property
hereunder. shall be made in the year eighteen
hundred and eighty-six, and shall be upon the
gross earnings, to be ascertained as herein pro-
vided for the entire year of eighteen hundred
and eighty-fve. Taxation for the fiscal year
ending June thirtieth, eighteen hundred snd
eighty five, is not affected by this amendment.
Now, THEREFORE,, pursuant to the provisions
of the Constitution and an act of the Iegisla-
ture, entitled IAN Act to Provide for the Sub
mission of Proposed Amendments to the Con-
stitution of the State OF California 10 the Quail
fed Electors for their Approval, approved
March It'll, A. D. 1885, the said amendment is
submitted to be voted upon, by ballot, by the
qualified electors of theSs ate on