US SUPREME COURT DECISIONS

The acts of Congress require that every vessel shall be registered by the collector of the district in which is the port nearest to the place where her owner or owners reside. The name of this port must be painted on her stern, in large letters, and every bill of sale of her must be recorded in the office where she is registered.

Where a company, incorporated by New York, all the stockholders being residents of that state, owned vessels which were employed in the transportation of passengers, &c., between New York and San Francisco, in California, and between San Francisco and different ports in the Territory of Oregon, all of which vessels were ocean steamships, and duly registered in New York, that they remained in California no longer than was necessary to land their passengers and freight and prepare for the next voyage, these vessels are not liable to assessment and taxation under the laws of California and authorities of San Francisco.

They were there but temporarily engaged in lawful trade and commerce, with their sites at the home port, where the vessels belonged and where the owners were liable to be taxed for the capital invested and where the taxes had been paid. chanrobles.com-red

Page 58 U. S. 597

The case is stated in the opinion of the Court.