Alalunga Sport Fishers, Inc. v. County of San Diego

In each of two actions, the appeals in which have been consolidated by stipulations made at the time of oral argument, the owner of a sportfishing vessel of more than 50 tons burden recovered judgment for repayment of taxes assessed, levied and collected by the County of San Diego and the City of San Diego. The county and the city have appealed from the judgments.

The appeal in case No. 8110 was from the judgment in favor of the owner of “Alalunga”; in case No. 8111, from judgment in favor of the owner of “Betty Lou.”

What is said herein with regard to “Alalunga” applies equally to 11 Betty Lou. ’ ’

The actions were brought after denial by the board of supervisors of plaintiffs’ verified claims for refund of taxes for the years 1961,1962 and 1963.

“Alalunga” admittedly is a seagoing vessel of more than 50 tons burden, registered at the port of San Diego.

The other factual evidence is that sportfishing vessels generally: “. . . sell tickets to people who buy the tickets for the privilege of going fishing on this boat, they start out at whatever hours they are scheduled for. . . . They otherwise give them some service in their sportfishing and they bring them back home again. .…