Los Angeles daily herald., 1886-10-07
AMENDMENT NUMBER ONE.

cept railroads, not exempt undef the laWt
of the United States, shall be taxed in pro
portion to its value. 10 be ascertained a,
provided by law. The word property, al
used In this article and section, Is hereby
declared TO include moneys, credits, bonds
stocks, dues, franchises and all other mat
capable OF private ownership; propided
that growine crops, property used exclu
sively for public schools, and such as may
belong to the United States, this State, OF
any county or municipal corporation within
this State. shall be exempt from taxation
deemed to be and shall be assessed
realty; and, provided further, that rail
roads shall be taxed as provided. in
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.
ture may also provide, except in case Of
credits secured by mortgage or trust deed
for a deduction from credits of debts due
to bona fide 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
and deliver to the County Assessor, an-
nnally. a statement under oath, setting
forth specifically all property, real and per
in Section Ten Of this article, owned by
such taxpayer, or in his possession or under
his control, at twelve O'Clock, meridian, Oh
the first Monday in March,
SEC. 10. All property, except railroad
property, as hereinafter provided, shall be
assessed in the county, city, city aud coun
ty, town, township, or district in which 1t Ii
situated, in the manner provided by law
Every corporation and person owning OF
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 tais State, OF such railroad, for the veal
ending upon the thirty-firs day of Decem
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 appurtenanecs.
and upon ferryboats. when ns,,,os5P operated snd
upon the shares OF the capital stock
and upon the mortgages. deeds
Of trust, contracts or other obliga
ton by which debt is secured upon such
such corporation 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 rail
r ads, shall be, annually, before the frs,
day OF May thereafter. ascertained and de
clared by the State Board OF Equalization
under such rules and regulations as may be
prescribed by said Board; provided, how
ever, that the legislature may at any time
tions. 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 determined
FTrst-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 thii
tioning such earnings between this State
and other States or Territories, in the proper
tion which tine number of miles OF such
railroad situated in this State and used in
making such earnings bears to the whole
number OF miles ther by the use of which
portion of interstate earnings thus ascer.
tanned shall be added to the earnings made
wholly within the Stste, and the total thus
obtained shall be taken and deemed to be
the gross earnings of such railroads for all
purposes OF assessment end taxation. For
every purpose OF this section, except for the
purpose OF asceitaining the proportion OF
interstate earnings to be added to the earn
ings made wholly within this State, all rail
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 provisions Of
this section shall become part of the Cen
eral Fund of this State, and two thirds
thereof shall be paid to the county or coun
ties in which said railroad is situated, in
proportion t. the length of the railroad
operated in the several counties. For the
purposes OF this section a consolidated city
and county shall be treated as county.
Any corporation, association, partnership,
person, or persons, unlawfully failing or re-
fusing 60 pay the tax herein provided, when
the same shall become due, or within thirty
days thereafter shall be deemed to have
waived their 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-psy-
ment thereof shall be a lien upon the pro.
perty hereinbefOre in this section designa-
ted, and may be enforced in such manner
as the Legislature may by law prescribe.
within the boundaries of the common
school district, shall be subject to an ad val
orem tax for school purposes voted by the
electors Of the district at a special election
held for that purpose, the same as other
situated within the district, any
thing in this article to the 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 ad valorem tax for municipal pur-
poses the same as other property situated
therein. anything in this article to the con
trary Notwithstanding
SEC. II. Income taxes may be assessed
and collected from persons, corporations,
Joint stock associations or companies, resi-
one or more OF them, in such cases and
amounts, and in such manner MS shall be
prescribed by law. No Court within this
state shall have power, by injunction or
otherwise, to interfere with, hinder, or de-
form OF law, except upon ashowing that the
same property has been taxed more than
once for the same purpose in the same year;
ana tnen only upon payment to the Tax
Joileotor, or into Court, of q sum eqnal to
,he amount 0. one of the taxes SO laid upon
he property in question: provided, that In
~ cases actions may be maintained against
ne TAX Collector to recover illegal taxes
PAID under protest. ALI such actions must
oe commenced within thirty days after
'ucn illegal taxes have been paid. It shall
oe 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
in9er protest shall be Retained by the Tax
collector, or such other officer as the Lepis-
ature may designate, until such actions
nall have been finally decided.
SCHEDULE.
Notning in this amendment shall affect
ny assessment or tax heretofore made or
evied, or interest thereon, or any penalty
eretofore incurred, or any action or right
! action on account of auy such assessment.
*, interest or penalty; and all laws in force
tne adoption OF this amendment, not in
onsistent Herewith, shall remain in full |
orce and effect until altered or repealed by
1e Legislature. The first levy and paw
tent OF taxes against railroad property |
ereunueT, 'an snail be made IN the year eigh- |
pom the gross earnings, to be ascertained |
herein provided, for the entire year of |
g ghteen hundred and eighty five. Taxa.
on ior the fiscal year ending June thirtieth,
ghteen hundred and eighty-five is not
fected by this amendment.
now, THEREFORE,, pursuant to the provis.
ms OF the Constitution and an Act of the