Los Angeles daily herald., 1886-10-31
AMENDMENT NUMBER ONE

provided by law. The word property, rs
used in this article and section, is hereby
declared 10 include moneys, credits, b nds,
.tocks, dues, franchises and all other mat
ters aud things, real, personal and mixed,
capable OF private ownership; provided,
that growine crops. property used exclu-
sively for public schools, and such as may
belong TO the United States, this State. or
this State, shall be exempt from taxation.
Growing viues aud fruit trees shall be
deemed to be and shall be assessed
and taxed as a part OF the
roads shall be taxed as provided in
Section Ten OF this article and, pr0uiied
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 alsJ provide, except in case OF
credits secured by mortgage or trust deed,
for a deduction IRON credits of debts due
to bona fide residents OF this etate. Double
taxation in any form is prohibited.
SEC s. The Legislature shall, by law, re
Quire each taxpayer IN this State to make
and deliver to the County Assessor, an
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
such taxpayer, or III his possession or under
his control, at twelve O'Clock, meridian, OIL
the first Monday in March.
SEC. 10. All property. except railroad
property, as hereinafter provided, shall bt
assessed In the county, city, city and coun
ty, town, township, or district in which 1t II
situated, in the manner provided by law
Every corporation and person owning ol
operating a railroad, or any portion thereof
in this State, 81 all, on or before the first da,
of July of each year. pay to the State Treas
urer an annual tax of two aud hall pei
cent. upon the gross earnings, earned with
in lis State, OF such railroad, for the veal
ending upon the thirty-1rst day OF Deeem
Der next preceding, which tax shall be II
lieu of ell other State and county tazel
upon the franchise, business, right OF way
roadway, roadbed, rails, rolling stock
fences, stations and their appurtenances
and upon ferryboats. when operated tee
upon the shares of the capital stock
and upon the mortgages, deed
of trust, contracts or other obliga
tion by which debt is secured upon sucl
such corporation or person shall be assessed
ana taxed as other property Is assessed ant
taxed. The gross annual earnings earne'
during the year ending on the thirty frs
day OF December last preceding, OF all rail
ads, shall be, annually, before the frs
clared by the State Board of Equalization
under such rules and regulations a may b
prescribed by said Board; provided, how
ever, that the Legislature may at any tim
pass laws prescri bing said rules and reguls
tions. In all cases where railroads are stu
ated partly within this state and partl
without this State the gross annual earning
thereof shall be ascertained and determine
by taking:
First-The gross earnings which, durin
. 1...t lsax- han 40
wholly within this State.
Second--The gross earnings which, durin
the same year, have been earned partl
within this State and partly without thi
state, which shall be ascertained by appoi
ti0ning such earnings between this Stat
and other States or Territories, in the proper
tion which the numb r OF miles OF sucl
railroad situated in this state aud used il
making such earnings bears to the who'll
number OF miles thereof by the use OF whlcl
such earnings have been made, The pro
port on of intersta, earnings thus ascef
tanned shall be added to the earnings mad
wholly within The 6tate, and the total thu
obtained shall be taken and deemed to b.
the gross earnings OF suCh railroads for al
purposes of assessment and taxation. 70
every purpose of this section, except for tn,
purpose Of ascertaining the proportion o
intels state earnings to be added to the earn
ings made wholly within this State, al rail
roads operated as one system shall b'
treated as one road. One third of the tai
paid by corporations or persons owning o.
operating railroads under the provisions
this section shall become part OF the Gen
eral Fund of this State, aud two third
thereof shall be paid to the county or C ,un
ties in which said railroad is situated, ii
proportion tn the length of the railroad
operated in the several counties. For tn,
purposes OF this section consolidated cit.
and county shall be treated as a county
Any corporation, association. par nership
person, or persons unlawiully failing or re
fusing co pay the tax herein provided, wher
the same shall become due, or within ,hirt,
days thereafter, shall be deemed to hav,
waiv ed heir right to operate their railroad!
within this State. The t. xes herein provid
ed for, together with such peualt1es as thu
Legislature msy 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 mannel
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 hid val
orem tax for school purposes voted BY tht
electors OF the district at special election
held Tor that purpose, the same as othel
property situated W thin the district any
thing in this article to the contrary notwith
standing. And all railro DIS, so far as the,
are situated within the boundaries of any
incorporated city or town shall be subjec
to an ad valorem tax for municipal pur
poses the same as other property situated
therein, anything in this article to the COT
trary Notwithstanding,
SEC. IL. Income taxes may be assessed
and collected from persons, corporations
Joint stock associations or companies, resi-
dent or doing business in this State, or an,
one or more OF them, In such cases anC
amounts, and in such manner as shall b,
prescribed by law. No Court within thi
State shall have power, by injunction o.
otherwise, TO interfere with, hinder, or de
lay the collection of any tax laid under the
form of law, except upon ashowing that th'
same property has been taxed more thai
snce for the same purpose In the same year
and then only upon payment to the Ta,
Collector or into Court, of a sum equal +,
the amount o. one of the taxes so laid upoi
the property in question: PfOptded, that IL
all cases actions may be maintained agains
the Tax Collector to recover illegal Jaxe
paid under protest. All such acti ms mus
be commenced within thirty days ate
such Illegal taxes have been paid. 1t shal
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 al
other civil actions, and such taxes so psit
under protest shall be retained by the TAI
Collector, or such other ofhcer as the Lepis
lature may designate, until such action
shall have been finally decided.
SCHEDULE.
Notnipg in this amendment shall affec
any assessm ent or tax heretofore made o.
levied, or Interest thereon, or any penalt,
heretofore incurred. or any action or righ
OF action on account OF any such assessment
tax, interest or penalty; and all lawsin forc'
ut the adoption OF this amendment. not in
herewith, shall remain In full
force and effect until altered or repealed b,
the LEGISLATURE The first levy and pay
ment of taxes against railroad property
shall be made IN the year eigh
teen hundred and eighty six, and shall bs
upon the gross earnings, TO be ascertainec
as herein provided. for the entire year o.
eighteen hundred and eighty five. Taxa
ton for the nscal year ending June thirtieth
eighteen ndred and elghty-hve is no
affected by this amendment.
Now, THEREFORE,. pursuant to the provis
Ions OF the Constitution and an Act OF the
entitled IAN Act to Provide fo
the Submission OF Proposed Amendments tt
the Constitution Of the State of Californi,
to the Qualified Electors for their Approval
aunroved March 7th. A, ID. 1881 the said