Los Angeles daily herald., 1886-10-21
AmEaDmENr NUMBER ONE.


portion to its value, to be ascertained as
provided by law. The word property, as
used in this article and section, is HEREBY
declared 10 include moneys, credits, b. nds,
tocks, dues, franchises and all other mat
ters and things, real, personal and mixed,
capable of private ownership; provided,
that growing crops. property used exclu-
sively for public schools, and such as may
belong to the United States, this State, or
any county or municipal corporation within
vines and fruit trees shall be
deemed to be and shall be assessed
and as, taxed nS nrasdsd as part ths 81 rs she
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 valorcm tax. The Legisla.
ture may alsl provide, except in case OF
credits secured by mortgage or trust deed
for deduction from credits OF debts due
to bona flda residents of this state. Doub.e
taxation in any form is prohibited.
SEC. s. The Legislature shall. by law, re
quire each taxpayer in this State to make
and deliver to the County Asses sor an
nnally, statement under oath, setting
forth specifically all property, real and per
sonai except rdlltohu property, us oeuAeu
in Section Ten of this article, owned by
such taxpayer, or In his possession or under
his control, at twelve o'clock, meridian, Or
the first Monday III 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 Ii Is
situated, in the manner provided by law
Every corporation and person owning oll
operating a railroad. or any portion thereof
in this State, ST all, 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
ending upon the thirty first day of Decem
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 ferryboats when operated
as part of such railroad, and
and upon tho mortgages, deed;
of trust, contracts or other obliga
ton by which a debt Is secured upon such
property. All other property belonging te
such corporation or person shall be assessed
and taxed as other property is assessed and
during the year ending on the thirty-frs'
day of December last preceding, of all rail
7 ads, shall be, annually, before the first
day OF May thereafter. ascertained and de
clared by the State Board OF Equalizstion
under such rules and regulations as may be
prescribed by said Board; provided. how
ever, that the Legislature may at any time
pass laws prescribing said rules and regula-
tons. In all 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-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 ascertsined by appor-
tioning such earnings between this State
and other States or Territories, in the proper
railroad situated in this state aud 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-
portion OF interstate earnings thus ascer-
tained 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 such railroads for all
purposes of assessment and taxation. For
every purpose OF this section, except for the
purpose of asceTtaining the proportion of
interstate earnings to be added to the earn
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 rroyisions Of
this section shall become part of the Gen
eral Fund OF this State, and two thirds
thereof sLall be paid to the county or coun
lies in which said railroad is situated, in
to the length OF the railroad
operated IN the several counties. For the
purposes OF this section consolidated city
tAr- hah 10 QS nfp
Any corporation. association, partnership,
person, or persons unlawiully falling or re-
IuSing 60 pay the tax herein provided, when
.he same shall become due, or within thirty
lays thereafter, shall be deemed TO have
waiV ed heir 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
perty hercirbcforc In this section designa-
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 subj ect to an ad val
prem tax for school purposes voted by the
electors OF the district at special election
held for that purpose. the same as other
property situated within the district, any
hing In this article to the contrary notwith-
And ell railroads, SO far as they
IRE situated within the boundaries of any
Incorporated city OF town SHAli pc subject
10 an ad valorem tax for municipal pur-
poses the same as other property situated
herein, anything in this article to the con
rary notwithstanding,
SEC. IL. Income taxes may be assessed
md collected from persons, corporations,
oint stock associations or companies, resi-
lent or doing business in this State, or any
me or more of them, IN such cases aud
amounts, and in such manner rs shall be
prescribed by law. No Court within this
state shall have power, by injunction or
to interfere with, hinder, or de-
ay the collection OF any tax laid under the
orm of law, except upon showing that the
anne property has been taxed more than
'nce for the same purpose In the same year;
md then only upon payment to the Tax
collector, or into Court, of sum eqnal to
he amount o. one of the taxes so laid upon
he property in question: provided, that in
III cases actions may be maintained against
he Tax Collector to recover Illegal taxes
,aid under protest. All such actions must
10 commenced within thirty days after
uch illegal taxes have been paid. 1t shall
Ie the duty of the Court in which such ac
ions may be brought to try them, upon the
equest Of either party, in advance of all
ther civil actions, and snch taxes so paid
nder protest shall be retained by the Tax
or such other officer as the LePis-
iture may designate, until such actions
hall have been finally decided.
SCHEDULE,