Legal Opinion

United States Whaling Co. v. King County

Washington Supreme Court

Decided May 18, 1917No. 13952PublishedCited by 6 opinions

Appeal from a judgment of the superior court for King county, Mackintosh, J., entered August 24, 1916, upon granting a nonsuit, dismissing an action to enjoin the collection of a tax.

1Opinion of the CourtFullerton, J.

— In this action the United States Whaling Company, a corporation, seeks to enjoin the collection of certain taxes levied for the year 1915, by the county of King, State of Washington, upon three steam whaling vessels known as Star I, Star II, and Star III, the property of the corporation. The pleadings are appropriate to the issues raised and need not be further noticed. At the conclusion of *435the evidence introduced at the trial, the court decided that the vessels had acquired an actual situs in the county of King and were subject to taxation therein, entering a judgment of dismissal with…

2Cases cited8 opinions

  1. Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
  2. Southern Pacific Co. v. KentuckySupreme Court of the United States · 1911
  3. Old Dominion Steamship Co. v. VirginiaSupreme Court of the United States · 1905
  4. Ayer & Lord Co. v. Commonwealth of KentuckySupreme Court of the United States · 1906
  5. North American Dredging Co. v. TaylorWashington Supreme Court · 1910

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3Cited by6 opinions

  1. Flight Options v. State, Dept. of RevenueWashington Supreme Court · 2011
  2. Flight Options, LLC v. Department of RevenueWashington Supreme Court · 2011
  3. Alaska Freight Lines, Inc. v. King CountyWashington Supreme Court · 1965
  4. Martinac v. County of San DiegoCalifornia Court of Appeal · 1967
  5. Tacoma Oriental S. S. Co. v. TallantDistrict Court, W.D. Washington · 1931

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