Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-08-12


SECTION 1. All property in the State, ex-
cept railroads, not exempt under the laws
Of the United States. shall be axea IN Pro.
provided by lag. The word property, as
used In this article and section. is hereby
declared to include moneys, creults, bonos,
stocks, dues, franchises and AZ otaer MAJ
capable OF private ownership; gropidea'
that growing crops. property useo exciu-
sively for public schools and such as may
belong 70 the United states, tnis s' witbin
this State. shall be exempt from ta nu,I
deemed to be and shall be assessed
and sa.1,v t sS ,,ss,aea r,Rs sr' that rsi
roads shall be taxed as provided, IN i,
Section Ten Of this article; and. provided
further, that the Legislature may proyide
for the exemption from taxation OF shaPs
rolled in this State, or may tax such snips
and vessels on their gross or net earnings,
In lieu OF an ad vslorcm tax. The Legisia..
ture may ais provide, except IN case u
crsdits secured by mortgage or trust deed.
for a deduction from credits OF debts Que
to bona fda residents of this state. Double
taxation In any form is prohibited.
SEC. s. The Legislature shall. by law. re-
uuire 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,
sonal, except railroad property, as defined
in Section Ten Of this article, owned ny
such taxpayer, or In his possession or under
his control, al twelve O'Clock. meridian, on
the first Monday In March.
Ske. TO- All property, except railroad
property, rs hereinafter provided, shall be
assessed in the county, city, city and coun-
ty, town, township, or district IN Wnieh II Is
situated. In the manner provided by law.
Every corporation and person owning or
operating railroad, or any portion thereof,
In this State, stall. on or before the hrst DAY
of July of each year, pay to the state ife ,r
cent. upon the gross earnings, earned with
In tnis State, OF such railroad, for the year
ending upon the thirty-first day OF Decem-
Der next preceding which TAX sinai t pe i
upon the franchise, business, right OF way,
roadway, roadbed, rails, rolling STOCK,
fences, stations and their appurtenances,
aud upon ferryboatslI when oPerst ed
upon the shares OF the capital stock.
aud upon the mortgages, deeds
of trust, contracts or other 0bliga'
ton by which debt is secured upon such
property All other property belonging 70
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 tnirty nrs s
r 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 pc
ever, that the Legislature may at any time
pass laws prescribing said rules ana reguia-
tions. In all cases where railroads are stu
aied partly within this State ana partiy
thereof shall be ascertained and determined
FirstTfhe 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 tnls
state which shall be ascertafned py appor-
tioning such earnings between this state
aud other States or Territories. In the proper
ton which the number OF miles OF SUCH
railroad situated in this state ana 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-
taiued shall be added to the earnings maze
wholly within the state, and the total thus
obtained shall be taken and deemed 70 pc
the gross earnings Of such railroads Tor all
purposes OF assessment and taxation. FOR
every purpose of this section, except ior 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 OF
operating railroads under the provisions OF
this section shall become part OF the Cen
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 a consolidated CITY
and county shall be treated as a county.
Any corporation, association, par nershlp,
person, or persons unlawiully iaiilng or re-
fusing 70 pay the tax herein provided. when
the same shall become due, or within 'hlrty
days thereafter, shall be deemed 70 nave
wal we'd their right to operate their RAILROADS.
within this State. The to xesherein provid-
ed for, together with such penalties as the
Legislature may impose for the non-pay-
ment thereof shall be 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 sltuateu
within the boundaries OF the common
school district, shall be subje to an az Val
orem tax for school purposes vot by the
electors of the district at special election
held for that purpose, the same as other
property situated within the district, any
thing in this article to the contrary notwitn-
standing. And all railro IDS, SO far as they
are situated within the boundaries Of any
incorporated city or town shall De suplect
to an ad valorem tax for municipal pur.
poses the same as other property situhteu
therein, anything in this article to the con
trary Notwithstanding, -
SEC. IL. Income taxes may De assessor
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 shaii pc
prescribed by law. No Court within TINS
State shall have power, by injunction or
otherwise, to interfere with, hinder, or DE-
lay the collection OF any tax laid under tne
form of law except upon ashowing that the
same property has been taxed more than
once for the same purpose the same year
and then only upon payment TO the lax
Collector, or into Court, of sum eqhai 10
the amount o. one Of the taxes so laid upon
the property in question; Pfouided, mat IN
all cases actions may be maintained against
the Tax Collector to recover illegal taxes
paid under protest All such acti' ms must
be commenced within thirty days after
such illegal taxes have been pato. II shali
be the duty of the Court in which sucn ac-
lions may be brought to try them, upon tne
request OF either party, in advance OF az
other civil actions, and snch taxes so psio
under protest shall be retained by the lax
Collector, or such other officer as the LePis
lature may designate, until such actions
shall have been finally decided.