Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-09-23
AmENDmENT NUMBER ONE.

SECTION /. All property In the State, ex
cept railroads, not exempt under the laws
of the United States. shah be ,axed In pro
portion ,,i, 70 Its value n TO be ssce1tained az
used in this article and section. Is hereby
declared TO include moneys, credits, b. nds
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 as may
belong to the United States, this Stats, or
THIS State. shall be exempt from taxation
| Growing vines and fruit trees shall be
deemed to be and shall be assessed
and taxed as "a part of the
roads 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 valorem tax. The Legisla-
| ture may ais. providc,. except In case Of
for a deduction from credits Of debts due
| to bona fdm residents Of this state. Double
taxation in any form Is prohibited.
| SEC s. The Legislature shall, by law, 70
| quire each taxpayer IN this State to make
| and deliver to the County Assessor, an
nnally, statement under oath, setting
forthspecifcally all property, real and per.
| s0nal except railroad property, as defined
| in Section Ten of this article, owned by
such taxpayer. 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, as hereinafter provided, shall be
| assessed in the county. city, city and coun-
ty, town, township, or district In which IL is
| situated. in tina manner provided by law.
| Every corporation and person owning or
operating railroad. or any portion thereof,
in this State, Sd all, on or before the first day
arer an annual tax Of two o and a hall 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 ,ner
as 'p part o. '' sac6 railroad, and
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 to
such corporation 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-frst
day OF December last preceding, of all rail
ads, shall be, annually, before the first
day Of May thereafter, ascertained and de-
claIed by the State Board of Equalization,
under such rules and regulations as may be
prescribed by said Board proUided, how
ever, that the Legislature may at any time
lions lions In ali cases Where railroads are stu
ated partly within this State and partly
without this State the gross annual earnings
thereof shall be ascertained and determined
| by taking:
First-fhe gross earnings which, during
the year last preceding, have been earned
wholly within this State.
iSecond-The gross earnings which, during
the same year, have been earned partly
within this State aud partly without this
State which shall be ascertained by appor-
tioning such earnings between this state
and other States or Territories, IN the proper
tion which the number oil miles OF such
railroad situated in this state and used in
making such earnings bears to the whole
number of miles thereof by the use OF which
such earnings have been made. The pro
port on 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 snch isilroaas LOT al
purposes of assessment and taxation. For
| every pr rposc Of this section except Tor the
purpose Of aseertaining the proportion OF
| Interstate earnings to be added TO the earn
ings male wholly within this State, all rail-
roads operated as one system shall be
treated as one road. One third OF the tax
paid by corporations or persons owning or
operating railroads under the PROVISIONS OF
| this section shall become part OF the Gen
eral Fund of this state, ana two thirds
thereof sLall be paid to the county or clun
ties In which said railroad Is situated, in
proportion t. the length OF the railroad
operated In the several counties. For the
purposes OF this section consolidated city
aud county shall be treated as county.
Any corporation, association, partnership,
person. or persons unlawiully ialilng or re-
| lustpu m % IN fa herlin nroVilpt. when
the same shall become due, or within thirty
days thereafter, shall be deemed to have
wpiced their right to operate their railroads
within this State. The taxes herein provid-
ed for. together with such penalties as the
LEGISLATURE may impose for the non-pay-
ment thereof shall be a lien upon the pro
perry hereinbefore In this section designa-
led and may be enforced In such manner
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 ad val
| orem tax for school purposes voted by the
| electors OF the district at a special election
held for that purpose, the same as other
| property situated within the district, any
thing in this article to the contrary n0twith-
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 lax Tor municipal puf-
poses the same as other property situated
| therein, anything in this article TO the con
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 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
otherwls to interfere with. hinder, or de-
lay the collection OF any tax laid under the
form of law, except upon ashowing 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 a sum eqnal to
the amount o. one OF the taxes so laid upon
the property In question: pTopided, that in
all cases actions may be maintained against
the Tax Collector to recover illegal taxes
paid under protest All such acti us must
be commenced within thirty days after
such illegal taxes have been paid. 1t shall
be the duty OF the Court in which such &C
tons may be brought to try them, upon the
request of either party, in advance OF all
other civil actions, and sneh taxes so paid
under protest shall be retained by the Tax
Collector, or such other offieer as the LeRis'
lalure may designate, until such actions
shall have been finally decided.
| sCuEDULE