134 Ky. 417 | Ky. Ct. App. | 1909
Opinion of the court by
— -Reversing.
Tbe Southern Pacific Company was incorporated by an act of tbe General Assembly of Kentucky approved March 17, 1884 (Acts 1883-84, p. 725, c. 403). Its principal office is maintained at Beachmont, in
The ships are enrolled or licensed from the port of New York, and they ply between New York and New Orleans or New York and Galveston. The question to be determined is: Are these steamships taxable at the domicile of their owner at Beachmont in Jefferson county? They are tangible personal property, and therefore should have been assessed by the assessor of Jefferson county if they are taxable there. The ships, in fact have never been in Kentucky, and' under ordinary circumstances can not come to Beachmont. Yet it is the domicile of their owner, and, if they are taxable at the domicile of their owner, they may be taxed in Jefferson county. In Hays v. Pacific Mail Co., 17 How. 596, 15 L. Ed. 254, the Pacific Mail Company was incorporated by the laws of New York. Its principal place of business was in New York. All of the vessels were registered
In St. Louis v. Wiggins Ferry Co., 11 Wall. 423, 20 L. Ed. 193, the boats were owned by an Illinois corporation and plied between a point in Missouri and a point in Illinois. It was held that they acquired no situs in the city of St. Louis; but that their situs was at the domicile of the owner, and that they were taxable in Illinois. In Morgan v. Parham, 16 Wall. 471, 21 L. Ed. 303, the owner of the ship had his domicile in New York, and the vessel was registered at the port of New York, but plied between the ports of New Orleans and Mobile. The court held that the vessel had no situs outside of the domicile of the owner and was assessable at New York, where lie resided, although, in fact, it never came there. In Ayer & Lord Tie Company v. Kentucky, 202 U. S. 409, 26 Sup. Ct. 679, 50 L. Ed. 1082, the owner of the boats had its domicile at Chicago. The boats plied in the Ohio and Tennessee rivers. They could not go to Chicago, and they were enrolled at Paducah as their home port. This court held that the owner in enrolling them at Paducah as their home port had given them a situs in Kentucky, and that they were therefore taxable in Kentucky. See Commonwealth ex rel. Lucas v. Ayer & Lord Tie Co., 117 Ky. 161, 77 S. W. 686, 79 S. W. 290, 25 R. 1068. But on appeal to the United States Supreme Court the judgment was reversed, and it was held that these boats were taxable at the domicile of the owner. The court reviewed its previous opinions, and thus stated the rule which it deduced from them: “The general rule has long been settled as to vessels plying between
The case of Old Dominion Steamship Company v. Virginia, 198 U. S. 299, 25 Sup. Ct. 686, 49 L. Ed. 1059, illustrates the exception referred to. In that case, although the domicile of the owner was in New York, the vessels were navigated wholly within the limits of the state of Virginia, and it was held that these vessels had thus 'acquired a situs in Virginia. But the vessels in controversy here have no situs in New York or New Orleans. They ply in the coast-wise trade. They have not been taxed and can not be taxed either in New York, in Louisiana, or in Texas; for they acquire no situs in these states simply by landing to put off or take on a cargo or by remaining in port a few days for this or other temporary purpose. If they are not taxable in Kentucky they are not taxable anywhere. Their owner is .a citizen of Kentucky. It derives, not only its existence, but all its powers, from the laws of Kentucky. The ships carry the American flag and enjoy the protection of the laws of -the United States, by reason of the fact that their owner is a citizen of Kentucky. Being thus protected by the United States, and their owner enjoying all the privileges which its citizenship in Kentucky confers, these ships should bear their just proportion of the public burden of taxation.
Judgment reversed, and cause remanded for a judgment as above indicated.