hundred and eighty-six, and at each gubernatorial election thereafter, whose term of office shall be for four years; whose duty it shall be to equalize the valuation of the taxable property in the several counties of the State for the purposes of taxation. The Controller of State shall be ex officio a member of the board. The Boards of Supervisors of the several counties of the State shall constitute Boards of Equalization for their respective counties, whose duty it shall be to equalize the valuation of the taxable property in the county for the purpose of taxation; provided, such State and County Boards of Equalization are hereby authorized and empowered, under such rules of notice as the County Boards may prescribe as to county assessments, and under such rules of notice as the State Board may prescribe as to the action of the State Board, to increase or lower the entire assessment roll, or any assessment contained therein, so as to equalize the assessment of the property contained in said assessment roll, and make the assessment conform to the true value in money of the property contained in said roll; provided, that no Board of Equalization shall raise any mortgage, deed of trust, contract or other obligation by which a debt is secured, money, or solvent credits, above its face value. The present State Board of Equalization shall continue in office until their successors, as herein provided for, shall be elected and shall qualify. The Legislature shall have power to redistrict the State into four districts, as nearly equal in population as practical, and to provide for the elections of members of said Board of Equalization. [Amendment adopted November 4, 1884.]

[Original Section.] SEC. 9. A State Board of Equalization, consisting of one member from each congressional district in this State, shall be elected by the qualified electors of their respective districts at the general election to be held in the year eighteen hundred and seventy-nine, whose term of office, after those first elected, shall be four years, whose duty it shall be to equalize the valuation of the taxable property of the several counties in the State for the purposes of taxation. The Controller of State shall be ex officio a member of the board. The Boards of Supervisors of the several counties of the State shall constitute Boards of Equalization for their respective counties, whose duty it shall be to equalize the valuation of the taxable property in the county for the purpose of taxation; provided, such State and County Boards of Equalization are hereby authorized and empowered, under such rules of notice as the County Boards may prescribe as to the county assessments, and under such rules of notice as the State Board may prescribe as to the action of the State Board, to increase or lower the entire assessment roll, or any

assessment contained therein, so as to equalize the assessment of the property contained in said assessment roll, and make the assessment conform to the true value in money of the property contained in said roll.

56 Cal. 102, 195; 59 Cal. 324, 329, 334; 60 Cal. 27, 30, 60; 61 Cal. 55, 102; 67 Cal. 624, 625; 68 Cal. 497; 69 Cal. 474; 97 Cal. 324; 113 Cal. 401.

Property, where and by whom assessed.

SEC. 10. All property, except as hereinafter in this section provided, shall be assessed in the county, city, city and county, town, township, or district in which it is situated, in the manner prescribed by law. The franchise, roadway, roadbed, rails, and rolling stock of all railroads operated in more than one county in this State shall be assessed by the State Board of Equalization at their actual value, and the same shall be apportioned to the counties, cities and counties, cities, towns, townships, and districts in which such railroads are located, in proportion to the number of miles of railway laid in such counties, cities and counties, cities, towns, townships, and districts.

56 Cal. 201, 207; 59 Cal. 325; 60 Cal. 12, 28, 29, 31, 32, 33, 58, 59, 60; 61 Cal. 255; 62 Cal. 565; 63 Cal. 467, 469, 608; 64 Cal. 483; 82 Cal. 406; 83 Cal. 396, 401; 105 Cal. 591; 125 Cal. 499; 128 Cal. 592, 593; 137 Cal. 515, 660; 142 Cal. 223, 234; 143 Cal. 432; 148 Cal. 317, 322, 323; 149 Cal. 84, 85, 89; 153 Cal. 54; 5 Cal. App. 648.

Personal property exempt from taxation.

SEC. 102. The personal property of every householder to the amount of one hundred dollars, the articles to be selected by each householder, shall be exempt from taxation. [New section; adopted November 8, 1904.]

Income taxes.
SEC. 11.

Income taxes may be assessed to and collected from persons, corporations, joint-stock associations, or companies resident or doing business in this State, or any one or more of them, in such cases and amounts, and in such manner, as shall be prescribed by law.

Poll tax.

SEC. 12. The Legislature shall provide for the levy and collection of an annual poll tax, of not less than two dollars, on

every male inhabitant of this State over twenty-one and under sixty years of age, except paupers, idiots, insane persons, and Indians not taxed. Said tax shall be paid into the State school

fund.

104 Cal. 63, 64, 66; 135 Cal. 517; 148 Cal. 248.

Young trees and vines exempt from taxation.

SEC. 124. Fruit and nut-bearing trees under the age of four years from the time of planting in orchard form, and grapevines under the age of three years from the time of planting in vineyard form, shall be exempt from taxation, and nothing in this article shall be construed as subjecting such trees and grapevines to taxation. [New section; adopted November 6, 1894.]

137 Cal. 524.

Legislature to pass laws to enforce taxation.

SEC. 13. The Legislature shall pass all laws necessary to carry out the provisions of this article.

56 Cal. 202; 83 Cal. 394, 401, 402, 405, 406; 137 Cal. 525.

ARTICLE XIV.

WATER AND WATER RIGHTS.

Subject to control of State.

SECTION 1. The use of all water now appropriated, or that may hereafter be appropriated, for sale, rental, or distribution, is hereby declared to be a public use, and subject to the regulation and control of the State, in the manner to be prescribed by law; provided, that the rates or compensation to be collected by any person, company, or corporation in this State for the use of water supplied to any city and county, or city, or town, or the inhabitants thereof, shall be fixed, annually, by the Board of Supervisors, or City and County, or City, or Town Council, or other governing body of such city and county, or city, or town, by ordinance or otherwise, in the manner that other ordinances or legislative acts or resolutions are passed by such body, and shall continue in force for one year and no longer. Such ordinances or resolutions shall be passed in the month of February of each year, and take effect on the first day of July thereafter. Any board or body failing to pass the necessary ordinances or resolutions fixing water rates, where necessary, within such time,

shall be subject to peremptory process to compel -action, at the suit of any party interested, and shall be liable to such further processes and penalties as the Legislature may prescribe. Any person, company, or corporation collecting water rates in any city and county, or city, or town in this State, otherwise than as so established, shall forfeit the franchises and waterworks of such person, company, or corporation to the city and county, or city, or town, where the same are collected, for the public use.

53 Cal. 611; 56 Cal. 237, 596; 60 Cal. 169, 170, 175, 176, 177; 61 Cal. 4, 5, 9, 14, 25, 28, 30, 34, 37, 38, 41, 47, 50, 53; 62 Cal. 209, 232; 67 Cal. 121; 69 Cal. 309; 74 Cal. 573; 76 Cal. 370; 82 Cal. 302, 303, 331, 337; 90 Cal. 640; 98 Cal. 183; 100 Cal. 125, 130, 133, 138; 105 Cal. 91; 107 Cal. 225; 108 Cal. 90, 560; 112 Cal. 433; 118 Cal. 479, 563, 565, 579; 122 Cal. 286, 288; 129 Cal. 441, 442, 443, 444, 445, 449, 450, 451; 130 Cal. 123, 313; 139 Cal. 28, 434, 441, 442; 142 Cal. 287; 143 Cal. 252; 144 Cal. 593; 150 Cal. 89; 151 Cal. 57; 152 Cal. 588, 729; 2 Cal. App. 187, 413, 417.

Right to collect rates is a franchise.

SEC. 2. The right to collect rates or compensation for the use of waters supplied to any county, city and county, or town, or the inhabitants thereof, is a franchise, and can not be exercised except by authority of and in the manner prescribed by law.

56 Cal. 596; 60 Cal. 170; 61 Cal. 3, 35, 37, 38, 47, 50; 62 Cal. 108, 209, 233, 234; 82 Cal. 304; 118 Cal. 579; 129 Cal. 441, 442, 450; 2 Cal. App. 600.

ARTICLE XV.

HARBOR FRONTAGE, ETC.

Right of the State to frontage,

SECTION 1. The right of eminent domain is hereby declared to exist in the State to all frontages on the navigable waters of this State.

123 Cal. 320, 321; 148 Cal. 631.

Access to navigable waters.

SEC. 2. No individual, partnership, or corporation, claiming or possessing the frontage of tidal lands of a harbor, bay, inlet, estuary, or other navigable water in this State, shall be permitted

to exclude the right of way to such water whenever it is required for any public purpose, nor to destroy or obstruct the free navigation of such water; and the Legislature shall enact such laws as will give the most liberal construction to this provision, so that access to the navigable waters of this State shall be always attainable for the people thereof.

123 Cal. 321; 132 Cal. 106.

Tide lands.

SEC. 3. All tide lands within two miles of any incorporated city or town of this State, and fronting on the waters of any harbor, estuary, bay, or inlet, used for the purposes of navigation, shall be withheld from grant or sale to private persons, partnerships, or corporations.

123 Cal. 321; 152 Cal. 735; 153 Cal. 46.

ARTICLE XVI.

STATE INDEBTEDNESS.

Liability exceeding $300,000, how created.

SECTION 1. The Legislature shall not, in any manner, create any debt or debts, liability or liabilities, which shall, singly or in the aggregate with any previous debts or liabilities, exceed the sum of three hundred thousand dollars, except in case of war to repel invasion or suppress insurrection, unless the same shall be authorized by law for some single object or work to be distinctly specified therein, which law shall provide ways and means, exclusive of loans, for the payment of the interest of such debt or liability as it falls due, and also to pay and discharge the principal of such debt or liability within seventy-five years of the time of the contracting thereof, and shall be irrepealable until the principal and interest thereon shall be paid and discharged, and such law may make provision for a sinking fund to pay the principal of such debt or liability to commence at a time after the incurring of such debt or liability of not more than a period of one fourth of the time of maturity of such debt or liability; but no such law shall take effect until, at a general election, it shall have been submitted to the people and shall have received a majority of all the votes cast for and against it at such election; and all moneys raised by authority of such law shall be applied only to the specific object therein