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SENATOR SHAW’S

PROPOSED

REVENUE LAW

FOR

CALIFORNIA.

PUBLISHED BY DIRECTION OF THE SENATE, 1868.

D. W: GELWICKS.........STATE PRINTER.

PROPOSED

REVENUE LAW.

Recent decisions of the Supreme Court of California having made necessary a change in the Revenue Laws of the State, the subject was brought prominently before the members at the Seventeenth Session of the Legislature. Laws were passed amending the laws on the statute books to conform to the opinions of the highest tribunal in the State; but the necessity of a comprehensive law, to be applicable and to operate equally on property in every portion of the State, was apparent to all. The bill herewith published was introduced by Senator Shaw of San Francisco on March eleventh and referred to the Committee on Finance and favorably reported; but the short space of time intervening before the expiration of the session by constitutional limitation, and the press of other business, precluded that calm consideration of the bill which its importance demanded. Therefore the Senate, by a unanimous vote, ordered it printed and copies thereof distributed to members of the Legislature and revenue officers throughout the State, that the subject may be thoroughly considered, and the bill perfected and acted upon at an early period in the Eighteenth Session of the Legislature.

SENATE BILL No. 268.

INTRODUCED BY MR. SHAW, MARCH 11, 1868.

AN ACT TO PROVIDE REVENUE FOR THE SUPPORT OF

GOVERNMENT.

The People of the State of California, represented in Senate and Assembly, do

enact as follows:

PART I.

GENERAL PROVISIONS CONTROLLING THIS ACT.

SECTION 1. All property in this State shall be taxed in proportion 2 to its value, to be ascertained as directed by this Act.

SEC. 2. Taxation shall be equal and uniform throughout the 2 State, and double taxation shall not be imposed nor exacted, directly 3 nor indirectly, except as a forfeiture, as hereinafter provided, to 4 prevent frauds and inequalities in assessments.

Sec. 3. Taxes necessary for the support of Government are levied 2

upon all visible private property now or hereafter in this State, in 3 proportion to its value; and all titles and claims thereto shall be 4 held at all times subject to the payment thereof, as annually fixed 5 and assessed according to law.

Sec. 1. To ascertain the property to be taxed for the support of 2 Government, in proportion to its value, all property in the State is 3 divided into two classes, namely : property appertaining to Govern4 ment and property appertaining to persons.

Sec. 5. The property appertaining to Government shall be 2 deemed and adjudged to include all property belonging to the Gov

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