Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-08-10

| 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 Tor all purposes OF assess
mens and taxation. For every purpose o; this
section, GXcep. fer the purpose OF ascertainlng
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 enc road. OIe-thiTd OF the tax paid
by corporations or persons owning OF operating
railroads under the provisions OF this section
shal. become part of the General Fund of this
State, and two thiris thereof shall be paid 10
the county or counties in which said abroad 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 q county. Any corpo-
ration, association, partnership, person or per-
sons unlawiully falling or refusing TO pay the
tax herein provided. when the same shall be-
come due. or within 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 J. legislature may impose for the non pay
meut thereof. shall be a lien upon the property
hereinbefore in 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 10
an al valOrem tax for school purposes voted by
the electors OF tie district at a 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. rs 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 rs 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 cases ard amounts and in Such
manner as shall be prescribed by law. no Court
within this State shall have power. by iniunc
ton or otherwise, to interfere with. hinder or
delay the collection OF any tax laid un5er the
form Of law, except upon a showing that the
zane property has been taxed more than once
Tor the same purpose in Tire same year, and then
0nl! upon payment to The Tax Collector, or into
Court, of e SIm equal 30 the amount OF one of
the taxes 50 laid upon The property - question;
PTOCiGcd, that m ali eases actions may De main
tanned against the ak collect r 20 recover IL
legal taxes paid under protest. a 70 sich actions
must be commenced within thirty days after
such Illegal taxes have been ua!d. T. shall be
the Cuty Of the CCurs iu til ch stoh actions
may be brought, TO tIy them, upon the request
Of either party, in advance Of all other civil ac-
lions. ana sueh taxes so paid under protest shall
be retained by the Tax Collector or such other
officer rs the Legislature may designate. until
sgch actions shan have been finally decided.