Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-08-07
OFFICIAL PROCLAMATION.
Proclamation.

STATE OF Ca IRoKNIA,
EXECuT We DEPARTMENT
SACRAMENTO, July 81, 1886.
WHEREAS, THE LEGISLATURE OF The
w State of California, at its Twenty-sixth
Session, beginning on the fifth day of January,
A D. eighteen hundred and eighty-iye, two
thirds of all the members elected TO each of the
two Houses of said Legislature voting in favor
thereof, proposed the following amendment Of
Sections One, Eight, Ten and hleven.of Article
Thirteen, of the Constitution of the state Of
California:
AMENDMENT NUMBER OSE.
SECTION l. All property in the State, except
railroads. not exempt under the laws OF the
United States. shall be taxed in proportion TO its
value, to be aseertained as provided by law.
The word property, as used in this article and
section, is hereby declared to include moneys,
credits, bonds, stocks, dues, franchises and all
other matters and things, real. personal and
mixed. capable of private ownership; prorided,
that growing crops, property used exclusively
fer public schools, and such as may belong 10
the United States, this state, OF any county or
municipal corporation within THIS STATE, snail
be exempt from taxation. Growing vines and
fruit trees shall be deemed to be and shall be
assessed and taxed as part OF the realty; ana,
prOrfded further, that railroads snail be taxed as
provided in Section Ten OF this article and.
proUided further, that the Legislature may pro
vide for the exemption from taxation OF ships
and vessels owned and registered or enrolled IN
this state, or may tax such ships and vessels on
their gross or net earnings, IN lien OF an ad val
orem tax The Legislature may also provide,
except in case of credits secured by mortgage
or trust deed, for Il deduction from credits OF
debts due to bona fide residents # this State.
Double taxation in any form is prohibited
SEC. S. The Legislature shall, by law, require
each taxpayer in this State to make and deliver
TO the County Assessor annually, statement
under oath, setting forth specifically all prop
erty real and personal, except railroad properly,
as defined in Section Ten OF this article owned
by such taxpayer, or in his possession or under
his CONTROL at twelve O'Clock meildlan, on the
first Monday in March.
SEC. TO- All property, except Iailroad prop
erty as hereinafter provided, shall he ssed
in the county, city, city and county, town, town
ship or district in which il is situated, in the
manner provided by law. Every corporation
and person owning or operating a railroad. or
any portion thereof, in this State, shall, OIL or
before the first day of July of each year, pay 10
the State Treasurer an annual tax OF Two and
a half per cent upon the gross earnings, earned
within this State of such railroad, for the year
ending upon the thirty-iirst day OF December
next preceding, which tax shall be in lieu OF
all other State and county taxes upon the iran
chise, business, right of way, roadway, roadbed
rails rolling stock fences stations and their
appurtenances, and upon ferryboats, when OPP
Grated as part of such railroad, and upon the
shares of the capital stock, and upon The mort
cages deeds of trust, contracts or other obliga-
ton by which debt is secured upon such prop
erty. All other property belonging 10 suCh cor
pordtiOn or person shall be assessed and taxed
nc nj IL
gross annual earnings earned during the year
ending on the thirty-tirst day OF December last
preceding OF ali railroads, Shall be, annually
before the first day OF May thereafter asceTtained
and declared by the state Board of Equalization,
under such rules and regulations rs may be pre-
seribed by said Board; prorided. however. that
the Legislature may at any time pass laws pre-
scrib.ng said rules and regulations. In all cases
where railroads are situated partly within this
State and partly without this state the gross an
nual earnings thereof shall be ascertained and
determined by taking:
First The gross earnings which, during the
year last preceding, have been earned Wholiy
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 apportioniug such earnings
between this State and other Sta'es or Terrific
ries, in the proportion which the number OF
miles of such railrosd situated III this State and
whole number of miles thereof. by the use of
which such earnings have been made. The pro-
portion of interstate earnings thus ascertain ID
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 for all purposes OF assess
ment and taxation. For every purpose o. this
section, except for the purpose of ascertaining
the proportion OF interstate earnings to be added
to the earnings made wholly within this Stste,
all railroads operated as enc sys EN- shall be
4 IA T-gl.a
by corporations or persons owning or operating
railroads under the provisions Or this section
shall become part of the General und OF this
State, and two thiT Is thereof shall be paid to
the county or counties in which said raj road Is
situated, in proportion to the length of the mll-
road operated in the several counties. For the
purposes of this section consolidated city anG
county shall be treated as u county. ANY eorpo-
ration. asSocia' ion, partnership, person or per
SONS, unlawtully failing 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 provide for, together with such penalties
as the Legislature may Impose for the non pay
ment thereof shall be a lien upon the property
herenbefore 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 Tithin 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 special election
held for that purpose, the same as other prop
erty situated within the district, anything III
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 TO an al Yalorem TAX
for municipal purposes the same as other prop
erty situated therein, anything in this article TO
the contrary notwithstanding.
SEC. II. Income taxes may be assessed and
collected from persons corporations, Joint stock
associations companies, resident or doing
business in this STATE, or any one OF more OF
them, i'll such cases aud amounts and in such
manner as shall be prescribed by law. No Court
within this State shall have power. by injunc
ton or otherwise to interfere with, hinder or
delay the collection OF any tax laid under the
form of law, except upon showing that the
came property has been taxed more than once
for the same purpose in the same year, and then
onl, upon payment to the Tax collector, or into
Court. of sum equal 10 the amount OF one of
the taxes so laid upon the property il question;
pTOuided that in al cases actions may be main
tanned against the Tax Collect TO recover u
legal taxes paid under protest. llsuch 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 brou sht, to try them, upon the request
of either party, in advance OF all other civil ae-
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
such 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-
ccount of any such assessment, tax, interest OF
penalty: and all laws in force at the adop lon OF
this amendment, not inconsistent thereWlth,
shall remain in full force and effect until altered
| or repealed By the Legislature. The hrst levy
| and paymen 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 and
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 to the Quail
fed Electors for their Approval, approyo3
March 7th, A. D. 1888" the said amendment liz
submitted to be voted upon, by ballot, by the
qualified electors OF the State on