North American Dredging Co. v. Taylor

Citations

• 56 Wash. 565
• 106 P. 162
• 1910 Wash. LEXIS 847

Syllabus

<p>Taxation — Personal Property — Situs — Steam Dredger. A •dredger built in, and engaged for two years in government work in, a county of this state, has its situs for taxation in tbis state, altbougb its borne port and ownership is in another state; and the fact that it was seaworthy and bad sufficient power to propel itself on the high seas does not bring it within the rule requiring vessels engaged in interstate traffic or sailing from one port to another to be assessed at their home ports or the domicile of her owners.</p> <p>Same — Owners—Intention to Remove from State. The use of a dredger for indefinite periods in a harbor where it may be engaged In work impresses it with a local character, and the declared intention of its nonresident owners to remove it from the state as soon as its contract for work is completed, does not exempt it from taxation at the place where found.</p>