Ayer & Lord Co. v. Commonwealth of Kentucky

Citations

• 202 U.S. 409
• 26 S. Ct. 679
• 50 L. Ed. 1082
• 1906 U.S. LEXIS 1543

Syllabus

<p>The general rule as to vessels plying between the ports of different States and engaged in the coastwise trade, is that the domicil of . the owner is the situs of the vessel for the purposes of taxation wholly irrespective of the place of enrollment,' subject to the exception that where a vessel engaged in inter.sta.te commerce has acquired an actual si.tus in a State other than that which is the domicil of the owner 'it may there be. taxed because within the jurisdiction of the taxing authorities.</p> <p>Vessels owned by a corporation domiciled in Illinois, and which although enrolled in a Kentucky port- are not engaged in commerce wholly in the State but are engaged in interstate commerce, and which have acquired a permanent situs for taxation, and are taxed, in another State are not subject to taxation by the State of Kentucky, nor is their situs for taxation therein on account of their being enrolled at a port of that State.</p>