Los Angeles daily herald., 1886-10-12
AMENDMENT NUMBER ONE.

| portion to its value, 20 be ascertaineQ a
provided by law. The word property, a
used in this article and section. is hereb!
declared TO include moneys, credits, bonds
stocks, dues, franchises and all other mat
ters and things, real, personal and mixed
capable Of private ownership; progldSsd
sively for public schools, and such as ma!
belong to the United States, this State, o.
any county or municipal corporation within
this State. shall be exempt from taxation
deemed to be and shall be assessed
and taxed A. as part ,,ott OF tn, tht
roads shall be. taxed as provided. IL
further, that the Legislature may provide
for the exemption from taxation of ships
and vessels owned and registered or en-
rolled in this State. or may tax such ships
and vessels on their gross or net earnings
in lieu of an ad valorcm tax. The Legisla
ture may also provide, except in case o!
credits secured by mortgage or trust deed
for deduction from credits of debts due
to bona id8 residents OF this state. DoubAt
taxation in any form is prohibited.
SEC. s. The Legislature shall, by law, re
quire each taxpayer IN this State 10 make
and deliver to the County Assessor. an
nnally, statement under oath, setting
forth specifically all property, real aud per
sonal except railroad property, as defined
/ in Section Ten of this article, owned by
such taxpayer, or in his possession or undel
| his control, at twelve O'Clock, meridian, Oh
the first Monday in March.
SEC. 10. All property, except railroad
property, as hereinafter provided, shall be
assessed in the county, city, city ana coun
! ty, town, tow nship, or district in which II |:
! situated. in tho manner provided by law
/ Every corporation and person owning ol
operating a railroad, or any portion thereof
| in this State, shall, on or before the first day
r II, fn.n
urer an annusl tax OF two and a half pei
cent upon the gross earnings, earned with
/ in this State, of such railroad, for the veal
ending upon the thirty-first day OF Decem
| Der next preceding, which tax shall be II
lieu of all other State and county taxei
upon the franchise, business, right of way
/ road way, roadbed, rails, rolling stock
fences, stations and their appurtensnoes
and upon ferryboats when operated
upon the shares OF the capital stock
and upon the mortgages, deed,
of trust, contracts or other ooiiga
tion by which debt is secured upon suei
property. Ali other property belonging t
such corporation or person shall be assessed
ana taxed as other property is assessed anc
taxed. The gross annual earnings earned
during the year ending on the thirty frs
Gay of December last preceding, OF all rail
ads, shall be, annually. before the frs
day OF May thereafter, ascertained and de
clared by the State Board of Equalization
under such rules and regulations as may bt
prescribed by said Board; prouided, how
ever, that the Legislature may at any tint
pass laws prescribing said rules and regula
| tions. In all cases where railroads are stu
a.ed partly within this State and partly
without this State the gross annual earning
| thereof shall be ascertained and determined
| by taking:
First-Tho gross earnings which, during
the year last preceding, have been earned
wholly within this State.
| Stcond-The gross earnings which, during
| the same year, have been earned partly
within this State and partly without thi,
state. which shall be ascertained by appor
| tioning such earnings between this stats
| and other States or Territories, in the proper
| tion which the number of miles OF such
railroad situated in this state and used IL
making such earnings bears to the whole
number of miles thereof by the use of which
such earnings have been made. The pro
port on of interstate earnings thus ascer
tained shall be added to the earnings made
wholly within The Stste, aud the tol1l thus
obtained shall be tai en- and deemed 10 be
the gross earnings OF sucb railroads for all
purposes nj assessment anC iaGatipn. Fol
every purpose OF JhiS section, except Tor the
piiruCse of ascertaiuing The proportion OF
irte. state earnings 10 be added To the esru-
ings made wholly within this State, all rail
Ioads Operated as one system shall be
treated as one road. one third OF the tax
paid by corporations or persons owning or
this section shall become part OF the Gem
erdl Fund of this State, and two thirds
thereof shall be paid to the county or c0un
ties i'll which said railroad is situated, in
proportion t, the length OF the railroad
operated in the several counties. For the
purposes OF this section q consolidated city
and county shall be treated as n county.
ANY corporation, association, partnership,
person, or persons unlawfully failing orr re-
fusing lC pay the tax herein provided, when
the same shall become due, or within thirty
d lays thereafter, shall be deemed to have
wait ca 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 a lien upon the pro-
perty hereirbefore in this section designa-
ted, and may be enforced in such manner
as the Legislature may by law prescribe.
All railroads. so far as the same are situated
within the boundaries of the common
school district, shall be subject to an ad val
orem tax for school purposes voted by the
electors OF the district at a 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 rs other property situated
therein, anything in this article to the con
trary Notwithstanding,
SEC II. Income taxes may be assessed
ana 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 rs 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 a showing that the
same property has been taxed more than
ana then only upon payment to the Tax
Collector, or into Court, of a sum eqnal to
the amount o. one OF the taxes so laid upon
the property in question: provided, 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
lature may designate, until such actions
snail nave been finally decided.
SCHEDULE.
HNoLning in this amendment shall affect
any assessment or tag heretofore made or
levied, or interest thereon or any penalty
heretofore incurred, or any action or right
OF Actlon on account OF any such assessment,
tax, interest or penalty and all laws in force
Mt 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 properly
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 the entire year Of
eighteen hundred and eighty FIVE. Taxa
tion for the fiscal year ending June thirtieth,
eighteen hundred and eighty-fve is not
affected by this amendment.
Now, THEREFORE, pursuant to the provis.
ions of the Constitution ana an Act OF the
Legislature, entitled "An Act TO Provide for
the Submission Of Proposed Amendments to