Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-08-01
AMENDMENTS NUMBER ONE.

SECTION /. All property In the Safe, ex
| cept railroads. not .xempt under the laws
| OF the United Stqtes. shall be axsd Ia pro
portion to its value. o be ascertained as
| used In this article and secti y. Is hereby
declared 10 include moneys, .dits, b nds.
stocks, dues. franchises and MI other mat
ters and things, real, personal and mixed,
capable OF private ownership; provided,
that, growing crops, property lsed exclu.
| stvely for public schools, and such as may
belong TO the United States, this Stats, 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
r nnd , sns oaa,a f, Rsfs ,o "a s she
roads shall be taxed as provided In
Section Ten OF this article; and, provided
further, that the Legislature may provide
Tor 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 valorom tax. The Legisls.
ture may ais provide, except In case of
for deduction from credits OF debts due
to bona ide residents of this tate. 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 Assessor. an
nnally. a statement under oath, setting
forthspecifcally all property, real and per
so1al, except railroad property, as defined
in Section Ten Of this article, owned by
such taxpayer or In his possession or un Ter
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
", town, township, or district In which 1t Is
situated. in the manner provided by law.
Every corporation and person owning OF
operating railroad, or any portion thereof,
in this State, all, on or before the first day
OF July OF each year. pay to the state Treas
urer an annual tax OF two aud half per
cent. upon the gross earnings, earned with |
in this State, OF such railroad, for the year
ending upon the thirty first day of Deem
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
as part Of such railroad. and
and upon the mortgages. deeds
of trust, contracts or other obIiga
ton by which debt is secured upon sueh
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
r ads. shall be, annually, before the first
day OF May thereafter. aseertained and de
clared by the State Board OF Equalization.
under such rules and regulations as may be
prescribed by said BOARD; proeided, how
ever. that the Legislature may at any time
pass laws prescribing said rules and regula-
tious. 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.
Ser0nd-The gross earnings which, during |
the kame year, have been earned partly
within this State and partly without this
State. which shall be ascertained by appor-
tioning such earnings between this State
and other States or Territories. in the proper
ton which the number OF 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-
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 suck railroads for all
purposes of assessment and taxation. For
every purpose of this section, except for the
purpose of aseertaining the proportion of
interstate earnings 70 be added TO the earn
ings made wholly within this State, all rail-
roads operated as one system shall be
treated as one road. onethird Of the tau
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, and twothirds
thereof shall be paid to the county or coun
ties in which said railroad is situated, in
proportion to the length of the railroad
operated In the several counties. For the
purposes of this section consolidated city
and county shall be treated as county.
Any corporation, association, partnership, |
person. or persons unlawfully falling or re- |
fusing co pay the tax herein provided. when |
the same shell become due, or within thirty |
days thereafter, shall be deemed to have
wal sed their right to operate their railroads |
wAhin this State. The tsxes herein provid- |
ed for. together with such penalties as the |
Legislature may impose for the non-psy- |
ment thereof shall be a lien upon the pro |
perty hereinbefore 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 subject to an ad val
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 notwith-
standing. And ali railroads, SO far as they
are situated within the boundaries OF any
incorporated city or town shall be subject
to an ad valorem tax for municipal puT-
poses the same as other property situated
tnefeiur huythlIB III This aftlcle 10 the cOu
trary notwithstanding,
SEC. IL. Income taxes may be assessed
and collected from persons, corporations,
joint stock associations or companies, rest
dent or doing business in this State, or any
one or more of them, in such cases and
amounts. and in such msnnes as shall be
prescribed BIZ Law. No Court within this
State shall have power. by injunction or
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 Tax
Collector, or into Court. Of a sum equal to
the amount o. one OF The taxes so laid upon
the property in question: provided. 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 ac-
tons may be brought to try them, upon the
request of either party. In advance of all
other civil actions, and snch taxes so paid
under protest shall be retained by the Tax
Collector, or such other ofiieer as the LePis
lature may designate, until such actions
shall have been finally decided.