Johnson v. DeBary-Baya Merchants' Line

Citations

• 37 Fla. 499

Syllabus

<p>1. The domicile of a vessel duly registered under the acts of Congress regulating the registry of vessels and record of bills of sale and mortgages affecting the same, is the port where the vessel is registered, and which must be the nearest to the place where the owner or owners reside.</p> <p>2. A vessel duly registered in the port to which she properly belongs is primarily and presumptively taxable at that port only; and where it is conceded on the record that vessels owned by a non-resident corporation duly registered at the home port of such corporation in full compliance with the acts of Congress regulating the registry of vessels and regularly returned for assessment and taxation at their home port, are employed in commerce in the waters of this State where the most profitable employment for the vessels was offered, and such employment was in pursuance of the usual course of dealing with said vessels to send them wherever the most profitable service could be secured, they are not so permanent in this State as to become incorporated into the personal property here and subject to taxation in this jurisdiction. Only the State in whicli the home port is situated has dominion over the vessels, under such circumstances, for the purposes of taxation.</p> <p>3. Held, On the facts of this case, a court of equity had jurisdiction to enjoin a sale of a vessel seized for taxes claimed to be due, as the threatened injury is shown to be of an irreparable nature, not within the principle decided in Baldwin vs. Tucker, 16 Fla. 258, and Odlin vs. Woodruff, 31 Fla. 160, 12 South. Rep. 227. (Liddon, J. dissenting).</p>