Byram

Appeal from a judgment disallowing apportionment of ad valorem tax on oceangoing vessels plying international waters.

The facts are not in dispute and the judgment of the trial court was based upon a stipulation of facts.

The complaint below set forth 15 causes of action, each one seeking to recover a refund of ad valorem taxes paid under protest on 15 ocean-going vessels owned and operated by the plaintiffs, or some of them, named therein. The action was tried only upon the first cause of action relating to the vessel O/S “San Pedro Bov.” By stipulation, all other causes of action were to be governed by the decision on the first cause of action.

The record before us discloses that the plaintiff Star-Kist Fishing Company, hereinafter referred to as Star-Kist, is a corporation duly organized and existing under the laws of the State of Delaware. It had qualified to do, and was engaged in, business in California. Plaintiffs John Rados, Andrew Tipich and John Tipich were, at all times material to the issues herein, domiciled in and were residents of the County of Los Angeles. Star-Kist and the above individually named plaintiffs were the owners of the fishing vessel, the O/S “San…