Star & Crescent Boat Co. v. County of San Diego

This is an action for refund of county and city taxes paid by plaintiff under protest on three tugboats owned and operated by plaintiff. Recovery is sought for the sum of $13,836.92 in taxes assessed against the tug “San Diegan” and paid by plaintiff for the years 1955 and 1956; also for the sum of $17,397.31 in taxes assessed against the tug “Challenger” and paid by plaintiff for the years 1953, 1954, 1955 and 1956; and for the further sum of $11,467.95 assessed against the tug “Cuyamaca” and paid by plaintiff for the years 1953, 1954, 1955 and 1956. Plaintiff bases its right to recover said taxes on the ground that the three tugboats were exempt from city and county taxes under article 13, section 4 of the Constitution of this state, which provides as follows:

The facts were stipulated at the trial and are embodied in two written stipulations. It appears therefrom that each of the three tugs, namely, the “San Diegan,” the “Challenger” and the “Cuyamaca” were vessels of more than 50 tons burden; that each of said three vessels were registered in the Port of San Diego; that respondent Star and Crescent Boat Company was the owner of said three tugs and was also the owner of three…