Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-09-24
AMENDMENT rumnEn ONE,


SEcTios l. All properly In the State, ex-
cept railroads, not exempt under the laws
OF the United States. shall be .axed In pro-
portion TO Its value, to De aseer!aineu as
used In this article and section, is hereby
declared 10 include moneys, credits, bonds,
stocks, dues, franchises and all other mat
tiers and things, real. personal and mixed,
that growing crops. property used exclu-
sively for public schools, and such rs may
belong to the United States, this State, or
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
and , anS pasaea ys sr' thai r she
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 oil. en-
and vessels on their gross or net earnings,
In lieu OF an ad valorem tax. The Legisla.
ture may also provide, except In case OF
credits secured by mortgage or trust deed,
to bona fid@ residents Of this state. 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 in his possession OF under
his control, at twelve O'Clock, meridian. on
the first Monday in March.
SEC. 10. All property, except railroad
property, as hereinafter provided, shall be
Qag n
ty, town, township, or district In which IT Is
situated, in the manner provided by law.
Every corporation and person owning or
Sperrs;tins railr9ad or any portion dpeTeo
urer an annual tax OF two and half per
cent. upon the gross earnings, earned with
in this State. OF such railroad, for the year
ending upon the thirty-frst day OF Decem-
Der 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 appurtenances,
and upon ferryboatsls when operated
upon the shares of the capital stock,
and upon the mortgages. deeds
ton by which debt is secured upon such
| property. All other property belonging te
| such corporation or person shall be assessed
and taxed as other property Is assessed and
| taxed. line ErOSe annual eaTuIuHb thluet
during the year ending on the thirty frs
day of December last preceding, OF All rail-
ads, shall be, annually, before the mrs.
| day OF May thereafter, ascertained ana DE
claTed by the State Board Of Equalization
under such rules and regulations as may be
| prescribed by said board; prouided, now
| ever, that the Legislature may at any timt
pass laws prescribing said rules and reguia
| lions. In all cases where railroads are stu
ated partly within this State and partly
| without this State the gross annual earning,
thereof shall be ascertained and determined
| by taking:
First-fhe gross earnings which, durini
| the year last preceding, have been earned
| wholly within this State.
.Second-The gross earnings which, durint
the same year, have been earned parti,
within this State and partly without thll
State. which shall be ascertalned py appoi
and other States or Territories, in the proper
ton which the number OF miles OF sucf
railroad situated in this state and used II
making such earnings bears TO the wh .n,
number Of miles thereof by the use Of whicl
such earnings have been made. The pro
portion of interstate earnings thus ascer
tanned shall be added to the earnings mad
wholly within the State, and the total thu
the gross earnings of such railroads for al
purposes of assessment and taxation. 10
every purpose Of this section, except Tor TN
purpose OF ascertaining the proportion Q
\
ings made wholly within this state, all raj
roads operated as one system shall b
treated as one road. one third OF the tal
paid by corporations or persons owning
operating railroads under the provisions
this section shall become part OF the Gen
! eral Fund of this state, and two third
thereof shall be paid TO the county or cum
ties in which said railroad is situated, il
proportion to the length OF the railroad
operated in the several counties; For tn
purposes of this section consolidated cit.
and county shall be treated as county
ANY corporation, association, partnership
| person, or persons, unlawfully falling or re
| fusing 10 pay the tax herein provided, whei
| the same shall become due, or within thiIt.
| days thereafter, shall be deemed 10 nav
waived their right to operate their railroad
| within this State. The tsXes herein provid
ed for, together with such penalties as thu
Legislature may impose for the non-pay
ment thereof shall be lien upon the pro
perry hereinbefore in this section designa
ted, and may be enforced In such mahne
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 al val
orem tax for school purposes voted by th'
! electors of the district at special election
held for that purpose, the same as othe
property situated within the district, any
thing in this article tothe contrary notwith
standing. And all railroads, so far as the,
are situated within the boundaries OF an,
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 cor
trary Notwithstanding.
SIC. 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 AM
one or more OF them, In such cases ant
amounts, and in such manner us shall D.
prescribed By law. No Court within tni
State shall have power, by injunction OF
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
once for the same purpose In the same year
and then only upon payment to the Tas
Collector, or into Court, of sum eqnal u
the amount OF one Of the taxes so laid upor
the property in question; prorided, that IL
all cases actions may be maintained agains
the Tax Collector 10 recover illegal taxes
paid under protest All such acti ms mus
be commenced within thirty days after
such illegal taxes have been paid. II shall
be the duty OF the Court in which such &C
tions may be brought to try them, upon the
request of either party, in advance OF al
| 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 such actions
shall have been finally decided.
| SCHEDULE.