Matson Navigation Co. v. State Board of Equalization

FINLEY, J. pro tem.*

This appeal is from a portion of a judgment of the superior court in favor of plaintiff and respondent Mats on Navigation Company, a corporation, and against the State Board of Equalization of the State of California, defendant and appellant. The action was brought to recover taxes alleged to have been improperly assessed under the Sales and Use Tax Law. (Rev. & Tax. Code, § 6001 et seq.)

The principal question for decision is whether the sale by plaintiff, a California corporation, of the S.S. Matsonia, an ocean-going passenger vessel docked in a California port, to a…