Los Angeles daily herald., 1886-09-08
AmENDmENr NUmsRR ONE.

AMENDMENT NUmBRR ONE.
cant railroads. not exempt under The laws
OF the United States. shall be -axed In pro
portion to Its value, to be aacertained ~
provided BY law. The wore properly. e
declared 70 include moneys, credits. bondi.
stocks, dues. franchises and all other mat
capable Of private ownership; proytdsd.
;h os pas SsG spSSo6 psn " may
belong 10 the United States, this stats Or
any county or municipal corporation within
this State shall be exempt from ta Sa,, =.
deemed to be and shall b s.sesssd
. ;ssi,y, i sns. provided '4r.R ~: rsI
road shall bs taxed ., as PR provided nlsatd "a
further, that the Legislsture may proyide
for the exemption from taxation Of ships
and vessels owned and registered Or en-
rolled in this state OF may ss1 suc srn ,np.
IN iisu OF an ad valorcm tax. The Legisls,
tlre may also provide. except IN case q
credits secured By mortgage Or Ln,t aeeo,
TO bona ids resid ents Of this state. Double
taxation in any form II prohibited.
ssc. 9. The Legislature shall. By law. 70
arsd si1 * iSs County -
nnally, q statement under oath, setting
forth specifically all property, real and per PEI
.ons Except railroad psoIsIty' s1 osan 30
such tax payer, or in his possession q under
his control. At twelve O'clock. meridian, ON
the nrst Monday In Msrch.
SEC. 10. All property. except railroad
property, Is hereinafter provided. shall be
assessed In the county. oily, city and coun-
", town, township. or district ID wnicn ~ -
sts,tsS m "; ana person e~nns Or
IN this State, shall, on or before the nfst day
OF July Of each year. pay to the STATE Iress ~
sent, upon the gross earnings. earned With
In this State, Of such railroad, for the year
ending upon the thirty-nrst day Of Decem-
next hiS aa ss cos snsi t e ~
upon np the franchise, business. right Of WY,
f fenoes. stations and their appurtenances,
and upon isFY00: ssSb wn lsiiros SRs1: snd
Of trust, contracts or other onligs
ton By which debt 10 secured upon such q
prcRs soygcorstion Or person s.i Be sssesssd
and tsxed e other property 10 asscssed and
taxed, The gross annual earninf9 earned
during the year ending on me s9issy III.
ADS, shall be, annually. before the nfss
dav Oh May thereafter, ascertained ana oe'
ciered by tho State Board Of Equausation.
under suoh rules and eg9iauonss ~ NJ So ~
ever. that the Legislature may ct any time
Mas laws prescribing said rules and regula-
Hons. In all cases where railroads are si!u-
atsd partly Eithin sn .o. s, annual esrninss
thereof shall be ascertsined and determined
~ tssIfhe gross earnings which. during
the year last preceding, nave oeen esrneu
WS seoyndu 1 sro s earnings which, during
the same wear. haze been earned partly
within this State and partly wunout tnis
State, which shall be asceEtalneo ~ sSPv
tioning such earnings between this 5tete
and other States or Territories, In the proper
zion which the number Of miles o. huen
rsilroed situated In this state ana useo n
making such earnings S Pc saa 70 whic
such earnings have been made; Ine pro
potion OF interstale earnings thus ascer-
| tained shall be added to the earnings msae
wholly within the state ana t sne ~ he
the gross earnings OF such Iailroaas ior ~
every purpose Of this section, ezcept, 1911 s1 os
purpose Of sscerssinihs . aadsd " he earn
inns nsade yhoIly witnin this state, all rail-
| rosds Operated as one system shall De
treated a. one road. One MIRO o. me ~
p a,a n nsilrosds under the provisions q
4 tiiis section ahall become part o. me yen yen
srsi Fund OF this State. and two thirds
thereof shall be paid to the county on Gun
ties IN which said railroad u situated. "
proportiop to the length OF the raiiroso
| operated In tho several counues: TOT W.
n,irposes OF this section consolidated city
| and county shall be treated a. county.
Amy so sor pr persons uniswfuy falling .!
\ fusiuv 10 nay the tax herein PROVIDED wnen
the same shall become due, or within thirty
| days thereafter, shall be deemed 70 nsxs
waived ;hsi a, right r herein prci
| Leaislature may impose for the non-pay'
4 ment thereof shall be lien upon tne pso
perry hereinbeiore in this section Designs.
tsd and NAV be enforced In such manner
as the Legislature may BY law ptSs s.as.Sa
| All railroads, so far as the same are aitustoo
| within the boundaries Of the com mon
| orsm tsx Tor school purposes voted BY the
| siectors OF the district ct q special eiection
| held for that purpose, the same - otner
property siluated within re oi - nc1v r
stsndinr. And all railrol ds, 80 fsr - tney
arc situated within the boundaries OF any
| incorporsted city or town shall Pc suplect
| to an ad val0rem tax for MuntcAgnA ~
poses the same O. other properly sttuaoa W.,
therein. anything In this article 70 the con
| trary notwithstanding,s .s..a
| SEC ii. Income taxes may pe nss 1880.
| and collected from persons, corporssions,
\ ioiut stock associations or c0mPaniess IesI
| dent or doing business in this state, OF ny
| one or more OF them, in such cases sho 20
smounts. and In such manner - shai "
prescribed by law. No Court Witnin !n,s
| State shall have power, by tnllncsion III
| otherwIse, to Interfere With, hinoers OF ~
Law the collection Of any tax lsia nndeI ~. ~
| form Of law. except upon ashpwing Ina. sne
| ssme property has been taxed more tnan
| once for the same purpose In the same yg TsH
| and then only upon payment 70 tne -
| Collector, or into Court. OF sum e9naa "
| the amount o. one Of the taxes 50 laia uPV ~,
| the property in question: provided. tnst IN
| ali cases actions may be maintainea sss,uss
| the Tax Collector to recover iliegal .an 'ss
paid under protest. All sueh acti. Us m III.
Be Commenced within thirty dsys Sis1i
| such illegal taxes have been paios ~ shea ~.
be the duty OF the Court In when such ~. ~
lions may be brought TO try them, upon ' ~,
request Of either party, in advance OF N
other civil actions, and snch taxes ~ Rs ae
upder protest shall be retained Dy ing 10
| Collector, or such other oficer as the L ,es
lature may designate, until such hcionS
shall have been finally decided.