Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-08-19
Proclamation.
STATE OF CALIFORNIA, D
EXECUTIVE DEPARTMENT,
SACRAMENTO, July 81, 1886. !,
anrspnrrr sun~nn ONE.

SECTION l.. All property In the State, ex-
cept railroads, not exempt under the laws
OF the United States. shall be saxed IN pro
portion 20 It's value, 70 be sscertained a. ~
used Ia this article and section. 70 hereby
declared 10 include moneys. credits, bonds,
stocks, dues, franchises and all other mat
tiers and things, real, personal ana mixed
capable Of private ownership; gTov,oss a
sively for public schools, and such as may
belong to the United States, this state. or
any county or municipal corporation within
this State. shall be exempt from taxation:
deemed to be and shall be assessed
s sssIty; : snd provided Jsr.Ssr. shs: rail-
roads shall be taxed as provided "a
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 sucn snips
and vessels on their gross or net esrn'nSs'
tufe 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 ftate Doup.e
taxation In any form is prohibited.
SEC. g. The Legislature shall, BY law, 70
ouire each taxpayer in this State 70 make
and deliver TO the County Asses sof, an
nnally. q statement under oath. setting
forth specifically all property, real and pei.
sonal, except railroad property. as defined
IN Section Ten OF this article, owned BY
such ta xpayer or in his possession OF under
his control, at twelve O'Clock, meridian, on
the first Monday In March.
sEc. 10. All property. except railroad
property as hereinafter provided, snail De
assessed in the county. city, city ana eoun-
~, town. township, or district N wnicn ~ =
situated. in tho manner provided BY law.
Every corporation and person owning OF
operating a railroad, or any portion Thereon,
In this State, stall, on or before me nrst day
Of July Of each year, pay 70 the state ireas.
urer an annual tsx OF Two sno ns ns,l kfl
Ia THIS State. OF such railroad, for the year
ending upon the thirty 6rst day q Decem-
Der next preceding, which tax shall Pc ID
lieu Of ali other State and county taxes
Roadway rsadI az rosdbed, rails, rolling stock,
fences. stations and their appurtensnces,
and upon ferryboatsIy when operated
as part Of such fs,aftos,o' .tc cn1
and aPd" upon the mortgages, deed'
Of trust, contracts or other obllgs
ton by which debt is secured upon such
property. All other property belonging Y
such corporation or person snail Pc assesse E i
taxed. The gross annual earnings earned
during the year ending on the thirty -nrst
day Of December last preceding, OF ali fail.
ads, shall be, annually, before the nist
ciarcd by the state Board Of Equalization.
under such rules and regulations as may be
prescribed by said Board; provided, now
ever, that the LegIslsture may at any time
IONA sss MY fn-eii cases Where railroads are stu
aied partly within this state ana partly
without this State the gross annual earnings
thereof shall be ascertained and determined
~ fsrsiHfhe gross earnings which. during
the year last preceding. have been earned
Sscoad-The gross earnings which, during
the same year, have been earned partly
stsas When s shall Be asceiis}nsd py sprss
fionine s,ach earnings between this State
and other States or Territories. In the proper
tion which the number o. miles OF s9c 4,
matipr such earnings bears TO the whole
number OF miles thereof BY the useo wnicn
such earnings have been made. me pro
portion of interstate earnings thus sscer
tained shall be added to the earnings MAZE
Wholly within The stste. and the total thus
obtained shall be taken and deemed 70 q
the gross earnings of such railroads for ~
purpoges OF assessment and taxation, rol
every purpose OF this sectaon' exceps ior 'n y,
interstate earnings to be added 70 the earn
incs made wholly within this State, All rail-
rosds Generated as one system shall De
treated as one road. one tniro OF tne ~
operating RAILROADS. under the provisions OF
t6is section shall become part OF the ten
eral Fund Of this State, and twothlrds
thereof shall be paid to the county or c9un
proportion 10 the length Of the railroad
operated In the several counties; rof .1e
purposes OF this section consolidated CITY
and county shall be treated a. c9apy'
Amy corporation. associatons P siinels !. y
fusing 90 pay the tax herein provided. when
the same shall become due, or WITHIN tnirty
DAYS thereafter, shall De deemed 70 naye
waived their right to operate their raliloaas
within this stste. Inc erch ~ renaties a. the
Legislature may impose Tor the non-Psy
ment thereof shah be q lien upon the pro
perry hereinbefore In this section ocs1
ted, aud may be enforced In sucn msnheI
as the Legislature may BY law prescribe;
Ali railroads, so far as the same are situated
within the boundaries of the common
school district, shall be subject 20 an "a Val
orem tax for school purposes vots ny tne
electors Of the district Al specasi a. asher
property situated within the district, any
thing In this article to the contrary notWitn-
Standing. And all railroads. 50 lar - tney
are situated within the boundaries o. any
Incorporated city or town shall be subject
10 an adj yalorem tax for municipal pun,
poses the same as other property situated
therein, anything In this article 70 the con
trary Notwithstanding. .a
SEC. ii. Income taxes may be assessed
a nd collected from persons, corporationss
Joint stock associations or companies resi-
dent or doing business in this states OF my
one or more of them, In such cases ana
amounts, and in such manner as shan oe
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 Thai tne
same property has been taxed more taan
once for the same purpose In the same yss.
and then only upon payment 20 tne iea
Collector, or into Court, OF sum e9nai W
HE amount o. one OF the taxes 50 iaid upon
he property in question: provided that "
ali cases actions may be maintaineo ssains
he Tax Collector 10 recover Illegal taxes
5e Commenced within thirty days auer
Iuch Illegal taxes have been pad, snaLi
% the duty OF the Court In which sucn 20
ions may be brought TO try them. upon tns
eqnest Of either party. in advance OF ~
,ther civil actions, and snch taxes 20 palo
lnder protest shall be retained by the TAX
or such other omoer as me Leom