County of San Diego v. Stiles

—Plaintiff brought this action against defendant to collect taxes on a boat described on the assessment roll as “Boat 3872 CU,” and assessed at $2,100. Defendant contends the tax was invalid because the assessment roll did not correctly describe the boat, and the assessed valuation' thereof was excessive. The court found defendant owned a boat described as “a 36 foot landing barge . . . originally built by Chris Craft Corporation for and on behalf of the United States Navy” which “was registered with the Department of Harbors and Watercraft of the State of California as Vessel No. 3872 CU”;…