Los Angeles daily herald., 1886-10-09
AMENDMENT NUMBER ONE.

portion to its value. to be aseertained as
provided by law. The word property, as
used iu this article and section, Is hereby
declared TO include moneys, credits. bonds,
stocks, dues, franchises and all other mat
ters aud things, real, personal and mixed,
capable OF private ownership; provided,
that growing crops. property used exclu-
belong 10 the United States. this State. or
any county or municipal corporation within
this State, shall be exempt from taxation.
Growing vines aud fruit trees shall be
deemed to be and shall be assessed
roads shall be taxed as provided in
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.
ture may alsp provide, except in case OF
credits secured by mortgage or trust deed.
for a deduction from credits of debts due
to bona fidse 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 oatn, setting
forth specifically all property, real and per.
sonal except railroad property, as defined
in Section Ten Of this article, owned by
such taxnayer, 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
assessed in the county, city, city and eoun-
ty, town. township, or district in which 1t Is
situated, in the manner provided by law.
Every corporation end person owning or
operating railroad, or any portion tnereof,
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 per
cent. upon the gross earnings, earned with
| in this State, of such railroad, for the year
ending upon the tbirty-first day of Decem-
ber 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 appurtensnces,
and upon ferryboats when operated
as part OF such railroad, and
upon the shares of the capital stock, stock
of trust, contracts or other obiiga-
ton by which debt is secured upon such
property. All other property belonging TO
such corporation or person shall be assessed
and taxed as other property Is assessed and
during the year ending on the thirty -hrst
day of December last preceding, OF oil rail.
ads, shall be, annually. before the first
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
pass laws prescribing said rules and reguia-
tions 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-rhe gross earnings which, during
the year last preceding, have been earned
wholly within this State.
.SecORd-The gross earnings which, during
the same 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
tion 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-
portion of interstate earnings thus ascer-
tanned 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 ascertaining 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
TdllTOhuS tAiS VI
this section shall become part of the Gen
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 to 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 10 pay the tax herein provided, when
| the shall hap0mp due. within thlrty
days thereafter, shall be deemed to have
waiv ca 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 hereinbefore in this section designa-
ted, 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 ad val
orem tax for school purposes voted by the
electors OF the district at special election
held for that purpose, the same as other
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 ad valorem tax for municipal pur-
poses the same as 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 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
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 eqnal to
| the amount os one OF the taxes so laid upon
the property in question: prouided, 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'
tions 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 officer as the Leeis'
lature may designate, until such actions
shall have been finally decided.
SCHEDULE.
INotning in this amendment shall affect
any assessment or tag heretofore made OF
levied, or interest thereon, or any penalty
heretofore incurred, or any action or right
OF action on account OF any such assessment
tax, interest or penalty; and all lawsi force
at the adoption of this amendment, not in.
consistent herewith, shall remain in full
force and effect until altered or repealed by
the Legislature. The first levy and pay
ment of taxes against railroad property
hereunder, shall be made IN the year eigh-
teen hundred and eighty-six, and shall be
upon the gross earnings, to be ascertained
as herein provided, for the entire year of
eighteen hundred and eighty five. Taxa
ton for the fiscal year ending June thirtietb,
eighteen hundred and eighty five is not
affected By this amendment.
Now, THEREFORE,, pursuant to the provis'
ions OF the Constitution and an Act of the
Legislature, entitled "An Act to Provide for
the Submission OF Proposed Amendments TO