Los Angeles daily herald., 1886-09-28
AMENDMENT NUMBER ONE.

OF the Constitution OF the state OF Caiiifor
mia:
AMENDMENT NUMBER ONE.
sEoTios /. All property In the State, ex-
cept railroads, not exempt under the laws
Of the United States. shall be faxed in pro-
portion to It's value, TO be ascertained as
provided by law. The word property, as
used in this article and section. Il hereby
declared 10 include moneys. credits, bonds,
stocks, dues, franchises and all other mat
ters aud things, real, personal and mixed.
capable OF private ownership; provided,
that growing crops. properly used exclu-
siyey for PUBLIC % schocls and S,s snch ass as may
any county or municipal corporation within
this State. shall be exempt from taxation.
Growing vines and fruit trees shall be
deemed to be and shall be assessed
r@d reaity; nSa snd. proSiaed JrfSsr'' tha. rail-,
roads shall be taxed as provided in
Section Ten Of this article; and, provided
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 vslorcm tax. The Legisla.
ture may also provide, except in case Of
credits secured by mortgage or trust deed,
for deduction from credits Of debts due
to bona nQB residents Oh tnlb rthte. DOuDAt
taxation In any form Is prohibited
SEC. 8. The Legislature shall, by law, re-
quire each taxpayer in this State to make
nnally. a statement under oath, setting
forth specifically all property, real and per.
sonal except railroad property, as defined
in Section Ten OF this article, owned by
snch tax payer, OF In his possession or under
| his control, at twelve O'Clock, meridian, on
| the first Monday in March.
Sec. 10. All property. except railroad
| property, an hereinafter provided, shall be
assessed in the county. city, city and coun-
| ty, town, township, or district in which 1t Is
| situated. in the manner provided by law.
| Every corporation and person owning or
| operating railroad. or any portion tbereof,
In this State. shall, on or before the first day
| Of July Of each year, pay to the State Treas
urer an annual tax OF two and a hall Per
cent. upon the gross earnings earned arr ,, With,
ending upon the thirty first day OF Decem-
ber next preceding, which tax shall be In
lieu OF all other State and county taxes
upon the franchise, business. right OF way,
roadway, roadbed, rails, rolling stock,
fences, stations and their appurtensnces,
and upon ferryboatsll when operated
as part of such railroad, and %
and upon the mortgages, deeds
of trust contracts or other obliga-
tion by which u debt is secured upon. such
property. All other property belonging t9
| such corporation or person shall be assessed
and taxed as other property Is assessed and
taxed. The gross annual earnings earned
during the year ending on the thirty -hrst
day Of December last preceding, OF al rail-, rail,
day OF May thereafter, ascertained and de-
clared by the State Board Of Equalization,
under such rules and regulations as may be
prescribed by said Board; proufded, how
ever. that the Legislature may at any time
pass laws prescribing. said rules and regula-
tions. In all cases where railroads are stu
ated partly within this State and partly
thereof shall be ascertained and determined
Firsi-fhc gross earnings which, during
the year last preceding, have been earned
| wholly within this State.
Second-The gross earnings which, during
the same year, have been earned partly
| within this State and partly without this
State, which shall be ascertained by aRpor'
tioning such earnings between this State
and other States or Territories, In the proper
ton which the number oil miles OF such
railroad situated in this State and used In
making sach earnings bears to o.. the wh4is shinf
such earnings have been made. The pro
| portion of interstate earnings thus ascer
| tanned 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 earnings of such railroads for al
purposes OF assessment and taxation Fol
every purpose OF this section, except for the
; purpose of asceitnining the proportion o.
Interstate earnings to be added TO the earn
ings made wholly within this State, all rail-
roads operated as one system snail "
treated as one road. One third OF the TAX
paid by corporations or persons owning OF
operating railroads under the provisions q
this section shall become part OF the Gen
eral Fund of this State, aud two thirds
thereof ss be Pad e the c9eny or c9uh
| proportion to the length oil the railroad
| operated in the several counties: For the
| purposes of this section consolidated city
| aud county shall be treated as a county.
Any corporation. association, partnership,
| person, or persons. unlawfully failing or re-
| fusing 60 pay the tax herein provided. when
the same shall become due, or within thirty
days thereafter, shall be deemed TO have
waived their right TO operate their railroads
within this State. The tsxes herein provid-
ed for, together with such penalties as the
Legislature may impose for the non-pay-
ment thereof shall be lien upon the pro
perty hereinbefore 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 sltuatea
| 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 sane d1ss, as osner e
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 as other property situated
therein, anything in this article to the con
trary Notwithstanding
SEC. H. Income taxes may be assessed
and 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 as 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 showing that the
same property has been taxed more than
once for the same purpose in the same year
| and then only upon payment to the TAX
| Collector, or into Court, Of sum equal to
the amount o. one OF the taxes so laid upon
the property in question; pIopided, 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. II 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
Collector, or such other officer as the Lepis-
lature may designate, until sneh actions
| shall have been finally decided.