Sayles

The defendant county of Los Angeles appeals from a judgment for plaintiff in an action to recover taxes paid under protest. The appeal is presented on the judgment roll alone. The facts herein stated appear from the findings. At all material times, the plaintiff here was the owner of an ocean-going tug named “Eskimo” and was a resident of Ketchikan, in the Territory of Alaska, and the tug was registered at the same-place. On November 14, 1938, plaintiff chartered this tug to Philip R. Park, Inc. (referred to herein as “Park”), a corporation, whose principal place of business was in the county of Los Angeles. By the terms of the charter plaintiff was required to maintain the tug in good working order, provide it with fuel, lubrication, etc., and furnish a captain and engineer to operate it, but the tug was to be under the direction, supervision and control of Park. This charter covered the period from November 14, 1938, to February 1, 1940, and on the latter date was renewed for one year, with the option of further renewal for five years. This option was not exercised, and the tug returned to Ketchikan.

During the life of the charter, Park used the tug to tow an ocean-going…