Star-Kist Foods, Inc. v. Byram
California Court of Appeal
1Opinion of the Court
FRAMPTON, J. pro tem. *
Appeal from a judgment disallowing apportionment of ad valorem tax on oceangoing vessels plying international waters.
The facts are not in dispute and the judgment of the trial court was based upon a stipulation of facts.
The complaint below set forth 15 causes of action, each one seeking to recover a refund of ad valorem taxes paid under protest on 15 ocean-going vessels owned and operated by the plaintiffs, or some of them, named therein. The action was tried only upon the first cause of action relating to the vessel O/S “San Pedro Bov.” By stipulation, all other causes…
2Cases cited10 opinions
- Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
- Hays v. the Pacific Mail Steam-Ship Co.Supreme Court of the United States · 1855
- Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
- Morgan v. ParhamSupreme Court of the United States · 1873
- Scandinavian Airlines System, Inc. v. County of Los AngelesCalifornia Supreme Court · 1961
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3Cited by2 opinions
- City of Houston v. Alamo Barge Lines, Inc.Court of Appeals of Texas · 1969
- Martinac v. County of San DiegoCalifornia Court of Appeal · 1967