Terms of officers first elected.

SEC. 10. In order that future elections in this State shall conform to the requirements of this Constitution, the terms of all officers elected at the first election under the same shall be, respectively, one year shorter than the terms as fixed by law or by this Constitution; and the successors of all such officers shall be elected at the last election before the expiration of the terms as in this section provided. The first officers chosen after the adoption of this Constitution shall be elected at the time and in the manner now provided by law. Judicial officers and the Superintendent of Public Instruction shall be elected at the time and in the manner that State officers are elected.

53 Cal. 745; 55 Cal. 242, 611, 622; 56 Cal. 99; 57 Cal. 626; 58 Cal. 559; 62 Cal. 557, 566; 114 Cal. 318, 333.

Laws relating to judicial system.

SEC. 11. All laws relative to the present judicial system of the State shall be applicable to the judicial system created by this Constitution until changed by legislation.

56 Cal. 99; 59 Cal. 129, 130; 60 Cal. 307; 64 Cal. 233, 253, 378; 66 Cal. 406; 93 Cal. 34; 103 Cal. 491; 114 Cal. 318, 331; 116 Cal. 195; 148 Cal. 70. App.R. 1, 574.

Constitution to take effect, when.

SEC. 12. This Constitution shall take effect and be in force on and after the fourth day of July, eighteen hundred and seventynine, at twelve o'clock meridian, so far as the same relates to the election of all officers, the commencement of their terms of office, and the meeting of the Legislature. In all other respects, and for all other purposes, this Constitution shall take effect on the first day of January, eighteen hundred and eighty, at twelve o'clock meridian.

56 Cal. 99; 57 Cal. 627; 59 Cal. 131.

PROPOSED CONSTITUTIONAL AMENDMENTS.

To be voted on at the General Election to be Held on the First Tuesday After the First Monday in November, 1908.

SENATE CONSTITUTIONAL AMENDMENT No. 1.

A resolution to propose to the people of the State of California an amendment to the Constitution of the State of California providing for the separation of State and local taxation, providing for the taxation of public service and other corporations for the benefit of the State, and to that end amending sections one, nine, ten and eleven of article thirteen and adding to article thirteen two new sections to be numbered sections fourteen and fifteen, and repealing section ten of article eleven thereof, all relating to revenue and taxation.

[Adopted March 9, 1907.]

WHEREAS, It is deemed desirable to ultimately separate the sources of revenue for State purposes from the sources of revenue for county and municipal purposes; now, therefore,

The Legislature of the State of California, at its regular session, commencing the seventh day of January, nineteen hundred and seven, two thirds of all the members elected to each of the two houses of said Legislature voting in favor thereof, hereby proposes to the qualified electors of the State of California the following amendment to the Constitution of the State of California: First. Sections one, nine, ten and eleven of article thirteen are hereby amended so as to read:

SECTION 1. All property in the State except as otherwise in this Constitution provided, not exempt under the laws of the United States, shall be taxed in proportion to its value, to be ascertained as provided by law, or as hereinafter provided. The word "property," as used in this article and section, is hereby declared to include moneys, credits, bonds, stocks, dues, franchises, and all other matters and things, real, personal, and mixed, capable of private ownership; provided, that property used for free public libraries and free museums, growing crops, property used exclusively for public schools, and such as may belong to the

United States, this State, or to any county or municipal corporation within this State shall be exempt from taxation. The Legislature may provide, except in the case of credits secured by mortgage or trust deed, for a deduction from credits of debts due to bona fide residents of this State.

SEC. 9. A State Board of Equalization, consisting of one member from each congressional district in this State, as the same existed in the year eighteen hundred and seventy-nine, shall be elected by the qualified electors of their respective districts, at the general election to be held in the year one thousand nine hundred and ten, and at each gubernatorial election thereafter, whose term of office shall be for four years. The Controller of State shall be ex officio a member of the board. Said board shall be the successor of the present State Board of Equalization, whose members 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 election of members of said Board of Equalization. It shall be the duty of said board to assess and levy the taxes provided for in section fourteen of this article and to perform such other duties in relation to taxation as this Constitution or the Legislature may prescribe. 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 purposes of taxation. Such County Boards of Equalization are hereby authorized and empowered, under such rules of notice as they may prescribe, to raise or lower any assessment contained in the assessment roll 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. But no Board of Equalization shall raise any mortgage, deed of trust, contract or other obligation by which a debt is secured, money, or solvent credit, above its face value.

SEC. 10. All property, except as otherwise in this Constitution 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.

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, except those provided for in