North American Dredging Co. v. Taylor
Washington Supreme Court
Appeal from a judgment of the superior court for Chehalis county, Irwin, J., entered June 1, 1909, in favor of the defendant, upon an agreed statement of facts, dismissing an action to enjoin the seizure and sale of personal property to satisfy a tax.
1Opinion of the CourtChadwick, J.
The steam dredger “Pacific” was built at Tacoma, in Pierce county, Washington, in the year 1903, and was from that time until about April 7, 1905, almost continuously engaged in dredging, or was lying in the harbors of Pierce county. In the year 1904, appellant listed the dredger and its equipment for taxation in Pierce county, and thereafter paid the taxes for that year. The property was also listed by the superintendent in charge for the year 1905. On April 1, 1905, and for some time prior thereto, appellant had been engaged in the performance of a government contract in the harbor at…
2Cases cited15 opinions
- Ayer & Lord Co. v. Commonwealth of KentuckySupreme Court of the United States · 1906
- Riverdale Cotton Mills v. Alabama & Georgia Manufacturing Co.Supreme Court of the United States · 1905
- Boyd v. SelmaSupreme Court of Alabama · 1892
- Commonwealth v. Amer. Dredging Co.Supreme Court of Pennsylvania · 1888
- National Dredging Co. v. StateSupreme Court of Alabama · 1892
10 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Atlantic, Gulf & Pacific Co. v. State Department of Assessment & TaxationCourt of Appeals of Maryland · 1969
- The Arundel Corp. v. SproulSupreme Court of Florida · 1939
- Guinness v. King CountyWashington Supreme Court · 1949
- City of Detroit v. PhillipMichigan Supreme Court · 1945
- United States Whaling Co. v. King CountyWashington Supreme Court · 1917
8 more not listed; retrieve them via the Exa API.