Olson v. City and County of San Francisco
California Supreme Court
The facts are stated in the opinion of the court.
1Opinion of the CourtAngellotti, J.
This is an action to recover $264.55, taxes paid under protest, which were levied by defendant upon the lumber schooner Oliver J. Olson for the fiscal year 1901-1902. Defendant had judgment, and plaintiff appeals from an order denying his motion for a new trial.
The contention of plaintiff is that the vessel was not subject to taxation in this state for the fiscal year 1901-1902. The material facts are as follows, viz.: The vessel was constructed in the state of Washington in the year 1900. At twelve o’clock m. of the first Monday of March, 1901, she had never been in the waters of California,…
2Cases cited10 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Hays v. the Pacific Mail Steam-Ship Co.Supreme Court of the United States · 1855
- Old Dominion Steamship Co. v. VirginiaSupreme Court of the United States · 1905
- Hooper v. Mayor of BaltimoreCourt of Appeals of Maryland · 1859
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3Cited by13 opinions
- Scandinavian Airlines System, Inc. v. County of Los AngelesCalifornia Supreme Court · 1961
- North American Dredging Co. v. TaylorWashington Supreme Court · 1910
- Sayles v. County of Los AngelesCalifornia Court of Appeal · 1943
- Cal. Shipping Co. v. City and County of San FranciscoCalifornia Supreme Court · 1907
- Smith-Rice Heavy Lifts, Inc. v. County of Los AngelesCalifornia Court of Appeal · 1967
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