Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-09-14
AMENDMENT NUMBER ONE.

SECTION l. All property in the Stste, except
railroads. not exempt under the laws of the
United States, shall be taxed in proportion TO its
value, to be ascertained 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; pTOrided,
that growing crops, property 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, Growing vines and
fruit trees shall be deemed to be and shall be
assessed and taxed as a part Of the realty; and,
pr0UiGcd further that railroads shall be taxed as
provided in Section Ten OF this article; and
prorided 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 deduction from credits Of
debts due to bona fide residents Of this State.
Double taxation in any form is prohibited.
q SEC. s. The Legislature shall, by law, require
each taxpayer in this State to make and deliver
TO the County Assessor, annually, statement
under oath, setting forth specifically all prop
erty, real and personal except railroad property,
as 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
first Monday III March.
SEC. 10. All property, except railroad prop
erty, as hereinafter provided, shall be assessed
in the county city, city and county, town, town.
ship, or district in which IL 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 an 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 fran
chise business, right of way, roadway, Toadbed,
rails, rolling stock, fences, stations and their
appurtenances and upon ferrybOGts, when OPP
Grated as Il part of such railroad, and upon the
shares of the capital stock, and upon the mort
cages, deeds OF trust, contracts or other obliga-
ton by which a debt is secured upon such prop
erty. All other property belonging to such cor
poratiou 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 first day OF December last
preceding of all railroads, shall be, annually,
before the first day of May thereafter, aseertained
and declared by the State Board of Equalization,
under such rules and regulations as may be pre-
scribed by said Board pr0rided, however, that
the Legislature may at any time pass laws pre-
seribing said rules and regulations. In all cases
where railroads are situated partly within this
State and partly without this State. the gross an
nual earnings thereof shall be ascertained and
determined by taking:
First The 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 aseertained by apportionicg such earnings
between this State and other States or Terrific
ries, in the proportion which the number of
miles of such railroad situated in this State and
used ia making such earnings, bears to he
whole number of miles thereof by the use of
which such earnings have been made. The pro-
portion of interstate earnings thus ascertained
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 earn
ings of such railroads for all purposes of assess
ment and taxation. For every purpose OF this
section, except for the purpose of ascerta1n1ng
the proportion of interstate earnings to be added
to the earnings made wholly within this State
all railroads 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 General Fund of this
State, and two thir Is thereof shall be paid to
the county or counties in which said railroad Is
situated in proportion to the length OF the rail-
road operated in the several counties. For the
purposes of this section consolidated city and
county shall be treated as county. Any corpo-
ration, association, partnership, person or per
sons unawfully failing or refusing TO pay the
tax herein provided. when the same shall be-
come due. or within thirty days thereafter, shall
be deemed to have waived their right to operate
their railroads within this State. The taxes
herein provided for, together with such penalties
as the Legislature may impose for the non pay
ment thereof, shall be lien upon the properly
hereinbefore in this section designated, ana may
be enforced in such manner as the Legislature
NAV by law prescribe. All railroads, so far as
the same are Situated within the boundaries OF
any common school district, shall be subject TO
an ad valorem tax for school purposes voted by
the electors of the district, at special election
held for that purpose, the same as other prop
erty situated within the district anything in
this article to the contrary Notwithstanding.
And all railroads, as far as they are situated
within the boundaries of any Incorporated city
or town, shall be subject 10 an ad valorem tax
for municipal purposes the same as other prop
the contrary Notwithstanding.
SEC IL Income taxes may be assessed and
collected from persons. corporations, joint stock
associations or companies, resident or doing
business in this State, or any one or more o.
them, in such cases and amounts and in such
manner as shall be prescribed By law. No Cour
within this State shall have powe-. by inIunc
ton or otherwise, to interfere with, hinder OF
delay the collection OF any tax laiS under IA
form OF law, except upon showi. that th'
same property has been taxed more than oncs
for the same purpose in the same year, anu tnel
| Onl, upon payment to the Tax Collector, OF lnI'
| Court. OF a sum equal TO the amount OF one Q
the taxes 50 laid upon the property i1 9uess'ea