Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-09-28
AMENDMENT NUaIBER ONE.

SECTION /. 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 ascertained 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 al
other matters and things, real. personal and
mixed, capable of private ownership; provided
that growing crops, property used exclusively
for public schools, and such as may belong to
the United States, this state. or any county OF
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 taxed as d part OF the realty; ana,
prouidei further, that railroads shall be taxed as
provided in Section Ten OF this article; and,
provided 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 lieu OF an ad val
orem tax. The Legislature may also provide,
except in case of credits secured by mortgage
or trust deed, for a deduction from credits of
debts due to bona fde residents of this State.
Double taxation in any form is prohib1ted.
SEC. s. h Legislature shall, by law, require
each taxpayer in this State to make and deliver
to the County Assessor, annually. a statement
under oath, setting forth specifically all prop
erty, real and personal, except railroad property,
as defined in Section Ten of this article, owned
oy such taxpayer, or in his possession or under
his control. at twelve o'clock meridian on the
III ct AlOElu1 LII oAN
SEC. 10. AL property, except railroad prop
erty, as hereinafter provided, shall be assessed
in the county, city, city andcounty, town, town
shin. or district in which it is situated, in the
manner provided by law. Every corporation
and person owning or operating q railroad, or
any portion thereof, in this State, shall, on or
before the first day OF July of each year, pay to
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.nrst 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
a-ppurtenances, and upon f~erryboats, when OPP
Grated as a 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 q DEBT Is secured upon sucn prop
erty. All other property belonging to such cor
poration or person shall be assessed and taxed
as other property is assessed and taxed. Inc
gross annual earnings earned during the year
ending on the thirty-first day OF December last
preceding, of all railroads, shall be, annually,
before the first day of Maythereafter. asceTtained
and declared by the State Board of Equalization,
under such rules and regulations as may be pre-
scribed by said Board; prorided, however, that
the Legislature may at any time pass laws pre-
scribing said rules and regulations. In all cases
where railroads are situated partly within this
State ard partly without this State, the gross an
nuai earnings thereof shall be ascertsined and
determined by taking:
Hrs-The gross earnings which, during the
year last preceding, have been earned wholly
within this State.
Second-Theg gross earnings which, during the
same year, have been earned partly within this
State and partly without this state, which shall
be ascertained by apportioning such earnings
between this State and other States or Terrific
ries, in the proportion which the number of
miles of such railroad situated this state, ana
used ia making such earnings, bears TO he
whole number of miles thereof, by the use OF
which such earnings have been made. The pro-
norton OF interstate earnings thus ascertained
shall be added to the earnings made wholly
within the State, and the total thus obtained
shall be taken and deemed TO bethe gross earn
ings of such railroads for all purposes of assess
ment and taxation. For every purpose OF TINS
section, except for the purpose OF aseertainlng
the proportion of interstate earnings TO be added
to the earnings made wholly within TINS state,
all railroads operated as one system shall be
treated as one road. Cne-third 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 shall be paid 10
the county or counties in which said railroad is
situated, in proportion to the length Oh the raii-
road operated in the several counties. FOR the
purposes of this section a consolidated city and
county shall be treated as a county. any coIpo-
ration, association, partnership, person or per.
SONS, unlawfully falling. or refusing 10 pay tne
tax herein provided. when the same shaii De,
come due. or within thirty days thereafter nsh
be deemed to have waived their right TO operate
their railroads within this State. me taxes
herein provided for, together with such penalties
as the / Legislature may impose for the non pay
| ment thereof, shall be q lien upon the piopeIt!
| hereinbefore in this section designated anamAy
| be enforced in such manner as the Leglstn =
| NAV by law prescribe. All railroads, so 1ar az
the same are situated within the pounuarles VI
any common school district. shall be suDlect 20
| an ad yalorem tax for school purposes voted py
the ELECTORS of the district, at a special election
| hold for that purpose. the same as other prop
| ertv situated within the district, anything II
4 This article TO the contrary Notwithstanding
| Ard All railroads, as far ss they are situated
| within the boundaries of any Incorporated CITY
nv Town shall be subject to an ad 7alorem TAX
Tor snuniciDal purposes the same as other prop
erty Situated therein, anything Ia this aIticie g
the contrary notwithstanding.
sEc. Ii. Income taxes may be assessed and
| collected from persons. corporations, Joint 5.oes
associatious or companies, resident OF doing
business in this State, or any one or .aore o
| them. in such cases and amounts and IN sucf
manner as shall be prescribed By Jaw no Cour
within this State shall have power. by InJunc
ton or otherwise, to interfere vita, hinder o.
delay the collection OF any tax lalS ender I'M
form of law. except upon a showi. that th'
SAM property has been taxed more tnan onc'
for the same purpose in the same year, ncthel
onlv upon payment to the Tax Collector, orlnt
Court. OF q sum equal To the amount OF n o
the taxes 50 laid upon the property IL question