County of Los Angeles v. Craig

Plaintiff sought by this action to recover personal property taxes alleged to have become due during the years 1932 and 1933 upon a vessel known as the “Mazatlan”. By way of defense, it was alleged that said vessel was exempt as it was a vessel of more than fifty tons burden and was at all times registered at a port in this state and engaged in the transportation of freight and passengers. The court found in accordance with defendants’ allegations relating to the claim of exemption and entered its judgment in favor of defendants. Plaintiff appeals from said judgment.

Section 4 of article XIII…