Los Angeles daily herald., 1886-10-19
AMENDMENT NUMBER ONE.


portion to its value, to be ascertained as
provided by law. The word property, rs
used in this article and section. is hereby
declared TO include moneys. credits, bonds,
stocks, dues, franchises and all other mat.
ters and things, real. personal and mixed
capable of private ownership; provided,
that growing crops. property used exclu-
sively for public schools. and such as may
belong to the United States, this State. or
any county or municipal corporation within
this State. shall be exempt from taxation.
Growing vines and fruit trees shall be
deemed to be and shall be assessed
and and taxed a da;,sa as part thst OF TIN. she
roads shall be taxed as provided in
Section Ten of this article; and, provided
further, that the Legislature may provide
for the exemption from taxation OF ships
and vessels owned and registered or EN-
and vessels on their gross or net earnings,
in lieu of an ad valcrem tax. The Legisla.
ture may also provide, except in case OF
credits secured by mortgage or trust deed,
for a deduction from credits OF debts due
to bona fid@ residents of this state. Doub,e
taxation in any form is prohibited.
SEC. s. The Legislature shall, by law, re-
quire each taxpayer in this State to make
and deliver to the County Assessor, an
nnally, a statement under oath, setting
forth specifically all property, real and per.
sonal except railroad property, as defined
in Section Ten OF this article, owned by
such taxpayer, or in his possession or under
his control, at twelve O'Clock, meridian, on
the first Monday i'll March.
SEC. 10. All property. except railroad
property, as hereinafter provided, shall be
assessed in the county, city, city and coun-
ty, town, township, or district in which 1t is
situated. in the manner provided by law.
Every corporation and person owning or
operating railroad, or any portion thereof,
tn tot chol1 N or hafora tho first 6n "
of July of each year. pay to the State Treas
urer an annual tax of two and half per
cent. upon the gross earnings, earned with
in this State. OF such railroad, for The year
ber next preceding, which tax shall be in
lieu of all other State and county taxes
upon the franchise, business, right of way,
roadway, roadbed, rails, rolling stock,
fences. stations and their appurtenances,
and upon ferryboats when operated
as a part. OF such railroad, and
upon the shares of the capital stock,
and upon the mortgages. deeds
of trust, contracts or other obliga-
ton by which debt is secured upon. such
such corporation or person shall be assessed
and taxed as other property is assessed and
taxed. The gross annual earnings earned
during the year ending on the thirty first
| r ads, shall be, annually, before the first
day of May thereafter, ascertained and de-
| clared by the State Board OF Equalization,
under such rules and regulations as may be
prescribed by said Board; provided, how
ever, that the Legislature may at any time
pass laws prescribing said rules and reguls-
tions. In all cases where railroads are situ-
ated partly within this State and partly
without this State the gross annual earnings
thereof shall be ascertained and determined
by taking:
Fir8t-The 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 partly
within this State and partly without this
State, which shall be ascertained by appor-
tioning such earnings between this State
and other States or Territories, in the proper
tion which the number Of miles OF such
railroad situated in this State and used in
making such earnings bears to the whole
number OF miles thereof by the use OF which
such earnings have been made. The pro-
portion of interstate earnings thus ascer-
tanned shall be added to the earnings made
wholly within the ststc, and the total thus
obtained shall be taken and deemed TO be
the gross earnings OF srca railroads for all
purposes of assessment and taxation. For
every purpOsc OF this section, exec pit for the
purpose OF sceItaining the proportion of
interstate earnings to be added to the e2rn-
ings made wholly within this State, all rail-
roads operated as one system Shall be
treated as one road. One third of the tax
operating railroads under the provisions Of
this section shall become part OF the Gen
eral Fund OF this state, and two thirds
thereof sl.all be paid TO the county or cpun
ties in which said railroad is situated, in
proportion t. the length OF the railroad
operated in the several counties. Fer the
purposes of this section a consolidated city
aud county shall be treated as a county.
Any corporation, association, partnership,
person. or persons. unlswfully falling or re-
fusing 10 pay the tax herein provided, when
the same shall become due, or within thirty
days thereafter, shall be deemed to have
waig ed heir right to operate their railroads
within this State. The t. xes herein proyid-
ed for, together with such penalties rs the
Legislature may impose for the non-pay-
ment thereof shall be lien upon the pro.
perty hereinbcfore in this section designa-
ted, and may be enforced in such manner
as the Legislature may by law prescribe
All railroads, SO Jar as the same are situated
within the boundaries OF the common
school district, shall be subject to an ad val
orem tax Tor school purposes voted by the
electors OF the district at 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 ashowing that the
m n he, To cd th,,,
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 ot one of the taxes so laid upon
the property in question: pf0vided, 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, or such other officer as the Lepis-
lature may designate, until such actions
shall have been finally decided.
SCHEDULE.
5Notning in this amendment shall affect
any assessment or tax heretofore made or
levied, or interest thereon, or any penalty
heretofore incurred, or any action or right
OF action on accountof any such assessment,
tax, interest or penalty; and all laws In force
at the adoption of this amendment, not in
consistent herewith, shall remain in full
force and effect until altered or repealed by
the Legislature. The first levy and pay
ment Of taxes against, railroad property
hereunder, shall be made In the year eigh-
teen hundred and eighty-six, and shall be
upon the gross earnings, to be ascertained
as herein provided, for tho entire year of
ton for the fiscal year ending June thirtieth,
eighteen hundred and eighty-fve is not
affected by this amendment.
Now, THEREFORE, pursuant to the provis.
ons OF the Constitution and an Act of the
entitled San Act to Provide for
he Submission OF Proposed Amendments to
he Constitution OF the State OF California !
o the Qualified Electors for their Approval,