Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-09-22
AMENDMENT NUMBER ONE.

Section l.. All property in the State, ex.
eept railroads, not exempt under the laws
OF the United States. shall be ,axed In pro-
portion 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, bends,
tiers aud things, real, personal and mixed.
capable OF private ownership; provided,
that growing crops. property used exclu-
slvely for public schools, and such as may
belong to the United States. this State, or
any county or municipal corporation within
thfs State, shall be exempt from taxation.
Growing vines and fruit trees shall be
deemed to be and shall be assessed
and and, taxed anN r1,a,a furtR Part that 81 r s9e
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:
tlEe 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
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 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
auQn N
ty, town, township, or district in which II IA
situated, In ths manner provided by law.
Every corporation and person owning o.
operating railroad, or any portion thereof,
In this State, shall, on or before the first day
OF July OF each year. pay to the State Treas
urer an annual tax OF two and half pei
cent. upon the gross earnings. earned with
in this State, OF such railroad, for the yeai
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 ferryboatsll when operated
up6n the shares of the capital stock
and upon the mortgages, deed
of trust contracts or other opllga
ton by which debt is secured upon sucl
property. All other property belonging t.
such corporation or person shall be assessed
and taxed as other property is assessed anc
taxed. The gross annual earnings earneu
during the year ending on the thirty frs
ads, shall be. annually, before the mrs.
day OF May thereafter. ascertained and dc
clsred by the State Board Of Equalization
under such rules and regulations as may Dc
prescribed by said Board; prortded, how
ever, that the Legislature may at any time
pass laws prescribing said rules and regula
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 determinec
First-fhe gross earnings which. durinE
the year last preceding, have been earned
wholly within this State.
SecoRd-The gross earnings which, durint
the same year, have been earned partl,
within this State aud partly without THU
state, which shall be ascertained by appor
tioning such earnings between THIS stat
and other States OF Territories, in the proper
ton which the number OF miles OF sucf
railroad situated In this State and used IN
making such earnings bears to the wholt
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 mai'
wholly within the state, and the total thlis
obtained shall be taken and deemed 70 ps
| the gross earnings OF such Iailfoads Tor al
PURPOSES OF assessment nnd taxation. Fol
| every PURPOSE OF this section, except Tor th'
| purpose VI nsccrtaining the proportion
| interstate earnings TO be added to the earn
| ings male wholly witbin this state, AL rail-
| roads operated as One system snail D'
| treated as one road. One third OF the tag
| paid by corporations or persons owning ol
| operating railroads under the PROVISIONS q
| this section shall become part oil the Gen
eral Fund OF this State, ana Two thirdi
| thereof fl.all be paid TO the county or c1un
| ties in which said railroad is situated, IL
| proportion TO the length of the railroad
| operated in the several counties; for tnt
purposes OF this section consolidated Guy
and county shall be treated as county
| Any corporation, association, par nership
| person, or persons, unlawlully falling or re
| fusing 20 pay the tax herein provided, when
| the same shall become due, or within thirty
| DAYS thereafter, shall be deemed to have
walled their right 10 operate their railroads
| within this State. The taxes herein provid
| ed for, together with such penalties as the
| Legislature may impose for the n0n-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 al val
| orem tax for school. purposes voted by the
/ electors of the district at special election
| held for that purpose, the same az other
| property situated within the district, any
| thing in this article tothe contrary notwith'
| standing. And all railroads, so far as they
| are situated within the boundaries OF any
| Incorporated city or town shall be subject
| to an nd yalorem tax for municipal pur
poses the same rs other property situated
therein, anything in this article TO the con
| 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 and
amounts, and In such manner MS shall be
prescribed by law. No Court within TINS
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 the
same property has been taxed more than
| once for the same purpose in the same year
and then only upon payment TO the IaS
! Collector, or into Court, of q sum eqnal To
| the amount o. one OF the taxes so laid upon
| tine property in question: pfopided, that In
all cases actions may be maintained against
the Tax Collector to recover illegal taxes
paid under protest. All such actions 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.
lions may be brought to try them, upon the
request OF either party, IN advance OF al
othor civil actions, and snGh taxes SO paiu
under protest shall be retained by the Iax
Collector or such other officer as the legis'
lature may designate, until such actions
shall have been finally decided.