Guinness v. King County

This is an appeal from a decree holding that a pleasure yacht was exempt from taxation for the years 1940 to 1945, inclusive, and a cross-appeal from the decree holding that it was subject to tax for the year 1946.

Arthur Ernest Guinness is a subject of Great Britain, with his domicile in London, England. On September 3, 1937, he purchased the yacht “Fantome.” This vessel was used solely for pleasure cruising and has never been used for any other purpose. It is registered under the laws of Great Britain, with the home port in Southampton, England.

In February, 1939, the yacht left England for a…