Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-08-20
AMENDMENT NUMBER ONE.

SECTION ]. AL properly In the state, ex-
cont railroads, not exempt under the laws
Of the United States. shall be axed IN pro-
portion to its value, 10 be ssced.aineo a.
llsed In this article and section. rs hereby
declared to Include moneys, credits, bonds,
,tocks. dues franchises and all other mat
tiers and things, real, personal ana mixed
that growing crops. property used exclu-
siyely for public schools, and such as may
belong 10 The United States. this State; or
any county or municipal corporation within
this State. shall be exempt from ta AN ~
deemed 10 be and shall be assessed
real realty and, provided jrtker, tina. rail-.
roads shall be taxed as provided ID !,
fuyther. that the Legislature may proyide
for the exemption from taxation OF ships
and vessels owned and registered or en-
rolled in this state. or may TAX hucn snip'
and vessels on their gross or mel esrn'hys
In lien Of an ad valorcm tax. The Leglsla
ture NAV also provide. except In case o.
credits secured by mortgage or trust uesu
for a deduction from credits OF debts que
TO bona fde residents OF this state. Doup.'
taxation in any form is pronip'eo'
SEC. 8. The Legislature shall. by law, Re
onire each taxpayer in this State TO make
and deliver to the County Assessor, an
nually, statement unucl oasn' s.r
forth specifically all property, real ana per
sonal. except railroad property, as denneo
IN SECTION Ten of this article, owned py
such taxpayer, or In his possession OF unu ~
his control, at twelve O'Clock, merioiah' Oh
the first Monday in March.
SEC. 10. All property, except rai TAIL, ~
nronerty. as hereinafter proviueo, snali oe
Assessed in the county. city, city ana coun :.
ty, town. township, or district III ~ Nv law
Every oorporation and person owning OF
GENERATING a railroad, or any portion anersoi,
IN this State, shall, on or beioLe tne ni T uas
OF July of each year. pay 70 the s.a's tes ~,
urer an annual TAX OF r MIN earned with
IL ti,is State. OF such railroad, Tor tne year
ending upon the thirty-f DAY OF ue ~, u,
her next preceding, which TAX snaii pe ~
lieu OF all other state anu riobt ~ wav
upon .,e rosdbed. rails, rolling stock,
fences stations and their appurtenances,
and mon ferryboats.g when oPerste41
as part Of sucn ra ali,ai s,oct
upon the shares IS. oil m ans ages deeds
Of rusti contracts or other oniiga.
lion nv which debt is secured upon puc u
property. All other property pelonsans "a
such corporation or person su "a assesssd and
ann taxed as other property is assesseu anu y
t alu The gross annual earnings earned
dnrine the wear ending on the tnir.y -nrst
dav az Deoember last preceding, OF 81 t All.
ads. shall be, annually, peiore 'nu s ~
day OF May thereafter. ssce ~ aEnns,instion
nnder such rules and regulations as may De
nrescribed by said Board; propidea. now
ever. that the Legislature may al any Time
pass laws prescribing said rules anu ~ S;,,,
lions, In all cases where railroads are sl.u.
s,ed partly within this State and partly
without this State the gross annual earn,n "
thereof shall be ascertained and determined
by taking: .. ,vhicb 1urinp
the year last preceding, nave oeeA
wholly within this State. A,oh aur,no
Second-The gross earnings when uur l,is
the same wear, have been carney p" ~ 2
within this State and parity MI'huS a, o,,,s
State. which shall be sse S,maap his State
and other States or Territories, IN tne propot
tIon which the number OF miles OF sucn
railroad situated In this state anu us.h IL
making such earnings bears 70 tne ,mh,nH
number OF miles thereof by the use Of wn lsa
sneh earnings have been made; Inc pro
portion az Interstate earnings tnus ascer
tanned shall be added TO the ,il5 81 th, :
wholly within the stste, ana INT so.si -, nv ne
obtained shall be taken auu ;iroaas for ali
purposes of assessment. and taxatlon. III
avery pt,rpose of this section, except LOT tine
purpose OF ascertaining the PROPORTION OF
interstate earnings 10 be ADDED 70 tne earn
roads Operated as one system shall be
treated as one road. one third OF the TAX
paid by corporations or persons owning VI
operating railroads under the PROVISIONS OF
this section shall become part OF lne yen
thereof shall be paid to the county OF coun
ties in which said railroad is situated, 10
proportion to the length OF the rnllroau
operated In the several counties; ror tne
purposes OF this section consondateu city
and connty shall be treated as county.
Any corporation, association, par, nershlp,
person. or persons unlawfully failing or re-
fusing 70 pay the tax herein proviqed' wneh
the same shall become due, OF wltnin 'hiiy
wal red their right to operate their railroads
within this State The t. xes herein proviu-
ed for, together with such peuhl.ies ~ tue
Legislature may impose Tor the non-pay-
ment thereof shall be a lien upon tue pro
perry hereinbefore in this section desgna-
ted, and may be enforced in sucn manner
as the Legislature may by law presctlDe;
All railroads, so far as the same are situateu
within the boundaries OF the vollu NY
school district, shall be subjec to an "a yal-
orem tax for school purposes yot. q py tue
electors of the district at special election
held for that purpose, the same ~ osner
property situated within the olstrlct, any
thing in this article tothe contrary no az tbar
are situated within the boundaries OF huy
Incorporated city or town shall pc suplecl
to an ad valorem tax for municipal pur
poses the same as other properly situaten
therein, anything in this article 10 the con
trary Notwithstanding,
SEC IL. Income taxes may De assesseu
and collected from persons, corporations,
Joint stock associations or companies, resi-
dent or doing business in this state, OF hny
one or more Of them, in such cases ana
amounts, and in such manner as snaii 9e
prescribed by law. No Court WITHIN this
State shall have power, by inluncuon OF
otherwise, to interfere with, hinder, OF Ne
lay the collection of any tax laio unueI the
form of law, except upon ashowing tnat tne
same property has been taxed more tnan
once for the same purpose in the same year
and then only upon payment TO the lax
Collector or into Court, OF sum equhl 70
the amount o. one OF the taxes so laid upon
the property in question; Pr0vtded, tnat IN
MI cases actions may be maintained hghlust
he Tax Collector to recover illegal taxes
paid under protest. All such acti ms must
be commenced within thirty days after
such illegal taxes have been PAD. IL shail
be the duty of the Court in which snch 20
ions may be brought to try them, upon the
-equest Of either party, in advance OF ~
)ther civil actions, and snch taxes so Pslu
lnder protest shall be retained BY the Iax
or such other officer as the LePis
ature may designate, until such ACTIONS
hall have been finally decided.