Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-08-14

shall be added 70 the earnings made -Aelly
within the State, and the total thus = .lad
shall be taken and deemed to be the gross I'm.
llgs OF such railroads for all purposes of assess
Tnelt and taxation. For every purpose Of this
section, except for tie purpose of ascertaining
the proportion OF interstate earnings to be added
20 the earnings made wholly within this State,
ali railroads operated a. one system shall be
treated as one road. Cne-third of the tax paid
! by corporations o. persons owning or operating
railroads Under tire provisions of this section
| shall become part of the General Fund of this
| State, and TWO .hir Is thereof shall be paid 20
! the county or counties IN which said railroad is
situated IN proportion 20 the length Of the rali-
| road operated in the several counties. For the
{ purposes OF this section consolidated city and
count. shall be treated as county. ANY corpo-
ration, assOclatlOni partnership, person or per-
sons, Ilnlawfui.y failing o. refusing to pay the
tax herein provided when the same shall be-
come due. o. within thirty days thereafter shall
be deemed to have waived their right 70 operate
the:- railroads within this State. The taxes
herein provided for together with such penalties
as the legislature may impose for the non pay
1nent thereof, shall be a lien upon the property
hereinbefore IN This section designated, and may
be enforced IN such manner as the Legislature
may By law prescribe. AL railroads. so far as
the same are situated within the boundaries OF
any common school district shall be subject to
an al valOrem tax for school purposes voted by
the electors OF the district at a special election
1eld ior thaI purpose the same as other pop
erty situated within the district, anything In
this article TO the contrary Notwithstanding
And al railroads, as far as they are situated
within the boundaries Of any incorporated city
OF town, shah be subject to an ad yalorem tax
for municipal purposes the same as other prop
erty situated therein anything i'll this article to
the contrary notwithstanding.
SEC. II. Income taxes may be assessed and
collected from persons corporations joint stock
associations OF companies, resident 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 iniunc
ton or otherwise, 20 interfere with, hinder or
delay the collection of any tax laid under the
form OF law, except upon a showing that the
same property has been taxed more than once
tor the same purpose III the same year, and then
onl! upon payment TO the Tax Collector. or into
Court OF sum equal to the amount OF one OF
the taxes so laid upon the property ia question;
proridsd that il al cases actions may be main
tanned against the Tax Collect T to recover IL
legal taxes paid under protest All such actions
must be commenced within thirty days after
sucn Illegal taxes have been paid. II shall be
the duty OF the Courts in which such actions
may be brought. 10 try them, upon the request
Of either party, in advance Of all other civil ac-
tons, and such taxes so paid under protest shall
be retained By the Tax Collector, or such other
officer as the Legislature may designate. until
such actions shall have been finally decided.
SCHEDULE.
Nothing in this amendment shall affect any
assessment or tax heretofore made or levied or
interest thereon or any penalty heretofore In
CURED, or any action or right Of action on ac-
ccount of any such assessment. tax, interest or
penalty; and all laws IN force at the adop ion OF
MS tLus-lilHcAlsr uDt AlCOlslsteuL lucIBNlLQs
shall remain in full force and effect until altered
or repealed by he Legislature. The first levy
and payment OF taxes against railroad property
hereunder shall be made IN the year eighteen
hundred and eighty-stx, and shall be upon the
gross earnings TO be ascertained as herein pro-
ylded- for the entire year OF eighteen hundred
and eighty-fye. Taxation for the fiscal year
ending June thirtieth, eighteen hundred and
eighty FIVE, is not affected BIZ this amendment.
Now, THEREFORE, pursuant to the provisions
OF the Constitution and an Act of the Legisla-
ture, entitled An Act 10 Provide for the Sub
mission Of Proposed Amendments to the Con-
sttution of the State of California to the Quail
fed Electors for their Approval, approved
March It'll, A. D. 1855 the said amendment ia
submitted to be voted upon, by ballot, by the