Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-09-22

Steoad-The gross earnings which, during the
same wear, have been earned partly within this
State and partly without this state, which shall
be ascertained by apportlonlng sucn earnings
ries, in the proportion which the number OF
miles OF such railroad situated IN this state, and
used in making such earnings, bears 10 ne
whole number of miles thereof, by the use OF
which such earnings have been made. The pro-
portion OF interstate earnings tbus ascertained
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 ell purposes of assess
ment and taxation. For every purpose OF this
section, except for 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 sys'e1n shall be
| treated as one 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 Fund OF this
State, and two thir Is thereof SHAH De peiu 70
the county or counties in which SAID IaliroGd II
situated, in proportion to the length OF the ran
road operated in the several counties. FOR the
, purposes of this section & consolidated city ana
county shall be treated as q county. ANY corpo-
ration. association, partnership, person or per
SONS, unlawfully failing, or refusing 70 pay Inc
| tax herein provided, when the same shall be,
| come due. or within thirty days thereafter, shaI
be deemed to have waived their rlght 70 operate
| their railroads within this state. The taxes
herein provided for, together with srch penaltles
as The / Legislature may impose for the non. pay
| ment thereof, shall be g lien upon the properly
hereinhefore in this section designated, INC ma
| be enforced In such manner as the Legislature
| may by law prescribe. AL railroads, so 1ar u
| the same are situated within the boundaries OF
| any common school district, shall be suDlectt 70
| an al yalorem tax for gchool purposes Voted by
| the electors of the district, at a 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 sI railroads, as far as they are situated
| within the boundaries of any Incorporated city
! or Town. shall be subject TO an ad valorera tax
for municipal purposes the same as other prop
| e1y situated therein, anything in this article 70
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 oil
them, in such cases and amounts and in such
manner as shall be prescribed By law No Cour
within this State shall have pose-. by InJunc
ton or otherwise, TO interfere with, hinder Oh
delay the collection OF any tax laiS Nnder the
form of law, except upon a showi. that tht
same property has been axe more than once
for the same purpose in the same year, andther
oal, upon payment to the Tax Collector, or ntt
court. of q sum equal to the amount o. one o.
the taxes 30 laid upon the property question: