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STAR-KIST FOODS, INC. v. BYRAM

Docket No. 28127.

241 Cal.App.2d 313 (1966)

50 Cal. Rptr. 381

STAR-KIST FOODS, INC., et al., Plaintiffs and Appellants, v. H.L. BYRAM, as County Tax Collector, etc., et al., Defendants and Respondents.

Court of Appeals of California, Second District, Division Three.

April 1, 1966.

Attorney(s) appearing for the Case

Thomas M. Crehan for Plaintiffs and Appellants.

Harold W. Kennedy, County Counsel, and John D. Cahill, Deputy County Counsel, for Defendants and Respondents.

FRAMPTON, J. pro tem.*

Appeal from a judgment disallowing apportionment of ad valorem tax on oceangoing vessels plying international waters.

The facts are not in dispute and the judgment of the trial court was based upon a stipulation of facts.

The complaint below set forth 15 causes of action, each one seeking to recover a refund of ad valorem taxes paid under protest on 15 ocean-going vessels owned and operated by the...

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