Pacific Cold Storage Co. v. Pierce County

Citations

• 85 Wash. 626
• 149 P. 34
• 1915 Wash. LEXIS 872

Syllabus

<p>Taxation — Property Subject — Shipping—Exemptions—Constitutional Law. Under Const., art. 7, § 2, providing that the legislature shall provide by law a uniform and equal rate of assessment and taxation on all property in the state, Rem. & Bal. Code, § 9093, is unconstitutional in so far as it exempts from taxation ships or vessels whose situs is within this state, when they are used exclusively in trade between this state and other states and territories of the United States, or foreign countries.</p> <p>Taxation — Shipping—Situs of Vessel. The permanent situs of a vessel engaged in foreign or domestic trade, for the purposes of taxation, is fixed by the domicile of the owner, where the port of registry and home port are in the same place and the vessel has not acquired a situs elsewhere.</p>