United States Whaling Co. v. King County

Citations

• 96 Wash. 434
• 165 P. 70
• 1917 Wash. LEXIS 583

Syllabus

<p>Taxation — Whaling Vessels — Situs — Home Poet. Whaling vessels, owned by a corporation of another state, not engaged as common carriers, acquire an actual situs and are taxable at their home port in this state, where it appears that they are there fitted out and equipped each year for the only voyages in which they engage, which occupy less than half the year, and to which they return at the end of the season and are moored for the remainder of the year.</p> <p>Appeal — Review—Stipulated Facts — Conclusions. A statement in stipulated facts that whaling vessels are only temporarily in the state of Washington will be disregarded as a mere conclusion or deduction, where the actual facts are shown.</p>