Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1886-09-17
AMENDMENT NUMBER OSE.

SECTION l. All property in the State, except
railroads, not exempt under The laws OF the
United States, shall be taxed III proportion 20 its
value, to be ascertained rs provided by law.
The word property. as used ii this article and
section, is hereby declared 10 include moneys,
credits, bonds, stocks, dues, franchises and all
other matters and things, real, personal and
mixed. capable of private ownership; prOJjctef,
that growing crops, property used exclusively
for public schools, and such as may belong to
the United States, this State or any county or
be exempt from taxation. Growing vines and
fruit trees shall be deemed to be and shall be
assessed and taxed as part of the realty; ana,
preceded further, that railroads shall be taxed as
provided in Section Zen OF Ibis article; and
pr0Uided further, that the Legislature may pro-
vide for the exemption from taxation OF ships
and vessels owned and registered or enrolled IN
this state, or may tax such ships and vessels on
their gross or net earnings IN lieu OF an ad val
orem tax. The Legislature may also provide,
except in case of credits secured by mortgage
or trust deed, for a deduction from credits of
debts due to bona fde residents 0f this State.
Double taxation in any form is prohibited.
SEC. s. The Legislature shall, by law, require
each taxpayer in this State 10 make and deliver
to the County Assessor, annually, a statement
under oath, setting forth specifically all prop
erty, real and personal except railroad property,
as defined in Section Ten of this article, owned
py such taxpayer, 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 prop
erty as hereinafter provided, shall be assessed
in the county, city, city and county town, town
ship, or district in which it is situated, il the
manner provided by law. Every corporation
and person owning or operating q railroad, or
any portion thereof, in this State, shall, on or
before the first day of July of each year, pay to
the State Treasurer an annua! tax OF TWO ana
a half per cent upon the gross earnings, earned
within this State, of such railroad, for the year
ending upon the thirty-first day of December
next preceding, which tax shall be in lien nf
all other State and county taxes upon the fran
cbise. business, right of way, roadway, reGdbcd
rails, rolling stock, fences stations aud their
appurtenances, and upon ferry boats, when OPP
Grated as s. part of such railroad, and upon the
shares Of the capital stock, and upon the mott
CAGES deeds of trust, contracts or other Obtjg9-
ton by which debt is secured upon such prop
erty. All other property belonging to sucl cor
poration or person shall De assessed ana taxed
as other property is assessed and taxed The
gross annual earnings earned during the year
ending on the tbirty-first day o. December last
preceding, of all railroads, shall be, annually,
before the first day of May thereafter SSceTtained
aud declared by the State Board of Equalization,
under such rules and regulations rs may be pre-
scribed by said Board; pTOg7ded how ever, tina.
the Legislature may at any time pass laws pre-
seribing said rules and regulations In all cases
where railroads are situated partly within this
State and partly without this state the gross an
nual earnings thereof shall be aseertained and
determined by taking:
First 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 this State, which shall
be ascertained by apportioning such earnings
between this State and other states or Ierrito,
ries, in the proportion which the number OF
miles of such railroad situated in this State, and
used ia making such earnings bears 20 = ne
whole number of miles thereof, by the use OF
which such earnings have been made. The pro.
portion of interstate earnings thus ascerta1ned
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 earn
ings of such railroads for all purposes of assess
ment and taxation. For every purpose OF this
section, except for the purpose OF ascertaining
the proportion of interstate earnings to be added
to the earnings made wholly within this state,
all railroads operated as one system snail De
| 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 General Fund OF this
| State and two thir Is thereof shall be paid 10
the county or counties in which said railroad Is
situated in proportion 10 the length of the rail
/ road Operated in the several counties. r0r the
| purposes of this section consolidated city ano
! county shall be treated as a. county. ANY corpo-
| ration association, partnership, person or per
sons, unlawfully failing. or refusing to pay, the
| tax herein provided when the same snall De,
come que. OF WllLlu
/ be deemed to have waived their right 70 operate
| their railroads within this State. The taxes
herein provided for, together with sucn penaIlles
! as the Legislature may impose for the non-pay-
| pnent thereof shall be lien upon me properly
hereinbefore in this section designated, ana may
/ be enforced in such manner as t2e Legislature
| NAV BY law prescribe. All railroads. SO lar ~
! the same are situated within the boundaries o
| sny common school district shall be subject
| an ad valorem tax for school Rsrposes voted bI
the electors of the district at special election
| held for that purpose, the sszGe as other prop
| erty situated within the district, anything II
this article TO the contrary notwithstanding
| And all railroads, as far as they are situated
| within the boundaries of aRy incorporated cit,
or town. shall be subject TO an ad valoTem tai
/ for municipal purposes the same as other prop
erty situated therein. anything in this article
the contrary Notwithstanding.
SEC. IL. Income taxes may be assessed an
collected from persons, corporations, joint stoc
associations or companies, resident or doin
business in this State, or any one OF more {
them, in sneh cases and amounts and ii sue
manner rs shall be prescribed By law. NO Cou
within this State shall have powe-. By MUM
ton or otherwise, to interfere with, hinder
deaay the collection OF any tax laiS under n
FORM of law, except upon showi- that 10
yame property has been taxed more than onf
for the same purpose In the same year, ana tne
onl, upon payment to the Tax Collector, or IN
Court of sum equal TO the amount OF oEs
the taxes 50 laid upon the property IL quss''"'