Los Angeles daily herald. [microfilm reel] (Los Angeles [Calif.]) 1884-1890, 1886-09-02
AMENDMENT NUMBER ONE,

SECTION !. All property in the State, ex-
cept railroads, not exempt under the laws
of the United States. shall be axed In pro
portion to its value, to be ascertained as
provided by law. The WORD properly, as
used Ia this article and section, Is hereby
declared TO include moneys, credits, b nds,
tiers aud things, real, personal and mixed
capable OF private ownership; provided
that growing crops, property used exclu-
sively for public schools, and such as may
any county or municipal corporation within
growing vines and fruit trees shall be
deemed TO be and shall be assessed
ready sd t sns provided ~ . Rsl' that rs
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 siad o. snap ms
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 Legisia:
tuEe may ais, provide. exceps IN case 49,. a
for deduction from credits OF debts due
10 bona fidm residents Of this ttate. Double
taxation In any form is prohibited.
Sac. 8. The Legislature shall. by law. re
ouire each taxpayer in this State to make
and deliver to the County Asses ,or, an
nnally, statement under oath. setting
forth specifically all property. real ana per 81
sonal except railroad property, as denned
in Section Ten OF this article, owned by
such taxpayer, or In his possession or under
his control, at twelve o'clock, meridian, on
the first Monday In March
esr. 10. All property. except railroad
property, as hereinafter provides, shall be
assessed In the county. city, CITY and coun-
ty. town. township, or district IN wnicn ~ IL
81 In mi nr0Vi0ed by law.
Every corporation and person owning or
operating a railroad. or any portion Thereon,
In this State, shall, on or before the nrst day
OF July Of each year pay 20 a., ana salf per
cent upon the gross earnings. earned with
Ia tlis state, oil such railroad, for the year
ending upon the thirty-first day OF Decem-
Der next preceding, whion TAX snsIi t De a.
upon the franchise, business, right Oh way
roadway, roadbed, rails, rolling STOCK,
fences, stations and their appurtenances,
and upon ferryboatslI when as,,ros operated and
upon the shares Of the capital stock.
and upon the mortgages, DEEDS
of trust, contracts or other oollga'
ton by which debt is secured upon sucn
such corporation or person shall be assessed
and taxed as other property is assessed ana
taxed. The gross annual earnings earned
during the year ending on the tnir,y -ni M,
ids. shall be, annually, before the nist
day oil May thereafter, ascertained ana de
clsred by the State Board Of Equanzauon,
under such rules and regulations as may pe
prescribed by said Board; provided, how
ever, that the Legislature may at any lime
pass laws prescribing said rules ana regula-
lions. In all cases where railroaos are STU
ated partly within this state ana party
without this State the gross annual earnings
thereof shall be ascertained and determined
by taking. - -,
Firsf-fhe gross earnings which, during
the year last preceding, Lave peeh ehrheu
wholly within this State
Second-The gross earnings which, during
the same year, have been earheu party
within this State aud partly without tnis
state which shall be ascertained by appor-
tioning such earnings between TINS state
and other stat. . or Territories, in the proper
ton which the number OF miles OF sucn
railroad situated in this state ahd useu ~
making such earnings bears 10 the whoie
number OF miles thereof ny the use OF Wnich
such earnings have been made Inc pro
port on of interstate earnings taus aseer-
iaiued shall be added to the earnings m~le
wholly within the state, ana the total thus
obtained shall be taken ahu ueeineu W "
the gross earnings Of huch Iaiifohus ior All
purposes of assessment anu taxation, ror
every pU rpose OF this section, except ior the
purpose OF ascettaining the proportion oi
Interstate earnings TO pc aoae9 70 shv e a.
ings made wholly within this State, all rail-
roads operated as oae system snail De
treated rs one road. One third OF the tax
paid by corporations or persons owning OF
operating railroads under the PROVISIONS o.
this section shall become part OF the Gen
eral Fund of this State, and Two thirds
thereof shall be paid to the county or Jun
ties in which said railroad Is situated, III
proportion t. the length OF the ralroaa
operated in the several countles. fot tne
purposes Of this section u consolidated Guy
aud county shall be treated Ms county
Any corporation, association, paI.nefshiP'
person, or persons unlawluliy iaiilng OF re-
fusiug 20 pay the TAX herein proviueu' Wnen
the same shall become due, or within hirty
days thereafter, shall be deemed 70 nave
wal we'd their right TO operate their rai.loeus
within this State. The axes herein provo
ed for, together with such penaities as tne
Legislature may impose for the n0n-pay-
ment thereof snail De lien upon me pro
perty hereinbefore in this section uesisha-
ted, and may be enforced In sucn manner
as the Legislature may by Jaw piS a,,,atsd
ALI railroads, so lar us the same are situated
within the boundaries oil the common
school distric,, shall be subject 10 an "a Val
urem tax ior school purposes yot oy IN.
electors OF the district at specihi eieosaoil
held for that purpose, the same Us othei
property situated W thin the DISTRICT any
lining in tins article tothe contrary hotwith
standing. And all railroads, so lar Us tne}
are situated within the boundaries oi any
incorpOrated city or town shall be subteci
to an ad yalorem tax for municlpai Pur
poses the same a. other property situated
therein, anything ia this article 10 the coh
trary nOlw ithstv ndtns,
SEC. IL. lucome taxes may DC asSe5see
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 ana
amounts, and in such manner as shall DC
prescribed by law. No Court within THU TINS
Stale shall have power, by injunction or
otherwise, to interfere with, hinder, or De
lay the collection OF any tax laid under me
form OF law, except upon ashowing that tne
same property has been taxed more than
once for the same purpose In the same year
and then only upon payment 70 the az
Collector, or into Court, of a sum eqnaI 70
the amount o. one OF the taxes so laid upon
the property in question; pt0rided, that IN
ali cases actlonsmay be maintained against
the Tax Collector to recover illegal taxes
paid under protest. All such acti us must
be commenced within thirty days after
such illegal taxes have been PAID. IL shaIl
be the duty OF the Court in which such ac-
tons 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 Legs
lature may designate. until such acuohs