Minturn

delivered the opinion of the Court; with which Anderson, Justice, concurred.

The plaintiffs allege that they are citizens of the State of Hew York; that they own the steamer Hew World, which is engaged in navigating the waters of the State of California; that they pay taxes for said steamer in Hew York, and therefore they say that they ought not to be taxed here, and pray that the tax collector be restrained by injunction, from levying the assessments made against said steamer.

The policy and right of a sovereign State to tax property within her limits, are questions so familiar, that I consider it unnecessary to discuss them.

And indeed the right of the State to tax the property in question, was admitted in the argument by the plaintiff’s counsel. He insists, however, that the State has not attempted to *592 enforce that right, and that the revenue law does not provide for a case of this kind. His reasoning is founded on the 8th section of the Act of 1851, which says, “ Every person shall be listed in the county where he resides,” &c.; and therefore, because the plaintiffs are residents of no county in the State, they are unaffected by the provisions of the law.

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