Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-09-24
AMENDMENT NUMBER ONE.

railroads. not exempt under the laws of the
United States, shall be taxed in proportion to its
value, to be aseertained as provided by law:
The word property. as used in this article and
section, is hereby declared to include moneys,
credits, bonds, stocks, dues, franchises and all
other matters and things, real, personal and
mixed, capable of private ownership; pr0etded,
that growing crops, properly used exclusively
for public schools, and such as may belong TO
the United States, This State, or any county or
municipal corporation within this state, shall
be exempt from taxation. Grow1ng vines and
fruit trees shall be deemed to be and shall be
assessed and taxed as n part OF the realty; and,
prorided further, that railroads shall be taxed as
provided in Section Ten OF this article; and,
prouidef further, that the Legislature may pro-
vide for the exemption from taxation OF ships
and vessels owned and registered or enrolled in
this State, or may tax such ships and vessels on
their gross or net earnings, IN lieu of an ad val
orem tax. The Legislature may also provide,
except in case of credits secured by mortgage
or trust deed, for a deduction from credits OF
debts due to bona fde residents of this State.
Double taxation in any form is prohibited.
SEC. s. The Legislature shall, by law, require
each taxpayer in this State to make and deliver
to the County Assessor, annually, a statement
under oath, setting forth specifically all prop
erty, real and personal, except railroad property,
rs defined in Section Ten OF this article, owned
by such taxpayer, or in his possession or under
his control, at twelve O'Clock meridian on the
fist Monday in March.
SEC. III. All properly tAGepl IdAilOGo GiOp-
erty, as hereinafter provided, shall be assessed
in the county, city, city and county, town, town.
ship, or district in which 1t is situated, In the
manner provided by law. Every corporation
and person owning or operating a railroad, or
any portion thereof, in this State, shall, on or
before the first day of July of each year, pay to
the State Treasurer all annual tax of two and
a half per cent upon the gross earnings, earned
within this State, of such railroad, for the year
ending upon the thirty.first day OF December
next preceding, which tax shall be in lieu OF
all other State and county taxes upon the iran
chise. business, right OF way, roadway, r0adDed
rails, rolling stock, fences, stations and their
appurtenances, and upon ferryboats, when OPP
Grated as q part of such railroad, and upon the
shares of the capital stock, and upon the mort
cages, deeds of trust, contracts or other obiiga-
ton by which a debt is secured upon such prop
erty. All other property belonging 10 such cor
poration or person shall be assessed ana taxed
as other property Is assessed and taxed. The
gross annual earnings earned during the year
ending on the thirty-first day OF December last
preceding, OF all railroads, shall be, annually,
before the first day of May thereafter, ascertained
and declared by the State Board of Equalization,
under such rules and regulations as may be pre-
scribed by said Board; prorfded, however, that
the Legislature may at any time pass laws pre-
scribing said rules and regulations. In all cases
where railroads are situated partly within this
State and partly without this state, the gross en-
nual earnings thereof shall be eseertained and
determined By taking:
lot IL kAC6s HAAAbh 'oA~oN 1 -
year last preceding, have been earned wholly
within this State.
~Second-The gross earnings which, during the
same year, have been earned partly within TINS
state and partly without this state, which shall
be sscertsined by apportioning such earnings
between this State and other States or Ierr1to-
ries, in the proportion which the NUMBER OF
miles of such railroad situated In this state, ana
used in making such earnings, bears to he
whole number of miles thereof, by the use OF
which such earnings have been made. Inc pro,
portion of interstate earnings thus ascertslned
shall be added to the earnings made Whoily
within the State, and the total thus obtained
shall be taken and deemed to be the gross earn
ings of such railroads for all purposes OF assess
ment and taxation. For every purpose OF TINS
section, except for the purpose of ascertaining
the proDortion of interstate earning TO be ADDED
10 the earnings made wholly within this state,
all railroads operated as one system shau pc
treated as one road. 0ne-third of the tax paid
by corporations or persons owning or operating
railroads under the provisions OF TINS sectIon
| shall become part of the General Fund OF TINS
State, and two thirls thereof shall be PAID 70
the county or counties in which said railroad is
| situated, in proportion to the length oil me ran.
| road operated in the several counties. FOR the
| nurnoses of this section a consolidated city and
| comfy shall be treated as a county. ANY corpo-
| ration. association, partnership, person or per
sons, unlawfully failing or refusing to pay Inc
tax herein provided. when me same nan D Il
be deemed to have waived their right 70 operate
their railroads within this State. The taxes
herein provided for, together with such penaltles
as the Legislature may impose for the non pay
| ment thereof, shall be a lien upon the property
| hereinbefore in this section designated, andmay
| be enforced in such manner as the Legislature
| may by law prescribe. All railroads, so lar as
| the same are situated within the boundaries OF
| any common school district, shall be subject 70
| AN ad yalorem tax for school purposes voted by
| the electors of the district, at a special election
| held for that purpose, the same as otheI prop
| erty situated within the district, anything III
| this article to the contrary Notwithstanding
| And ali railroads, as far as they are situated
| within the boundaries of any Incorporated CITY
or town, shall be subject to an ad yAlorem TAI
for municipal purposes tie same aS other prop
erty situated therein, anything il ais article u
the contrary Notwithstanding.
SIC. II. Income taxes may be assessed Az
collected from persoas, corporations, joint stool
associations or companies, resident or doinl
business in this State, or any one or more 0
them, in such cases and amounts and in sucl
manner as shal be prescribed By law. No Cour
within this Stste shall have powe-, b InJune
ton or otherwise, to interfere with, binder o
delay the collection OF any tax lais ander N
form of law, except upon a shoTi- that IN
same rroperty has been taxed more than ono
for the same purpose in the same year. and me
onl, upon payment to the Tax Collector; orlnt
Court, of q sum equal TO the amount oil one :
tAe taxes 80 laid upon The property u qnes'ioi