home port doctrine

home port doctrine
Under "home-port" doctrine vessels engaged in interstate and foreign commerce are taxable at their home port only. Scandinavian Airlines System, Inc. v. Los Angeles County, 56 Cal.2d 11, 14 Cal.Rptr. 25, 29, 363 P.2d 25.
Under this doctrine a vessel plying the high seas may be taxed at its full value in its home port or in true domicile of its owner, and no other jurisdiction, including those ports visited by the vessel during its voyages, has power to tax it. Star-Kist Foods, Inc. v. Byram, 241 C.A.2d 313, 50 Cal.Rptr. 381, 382, 385.
Where repairs have been made, or necessaries furnished to a foreign ship, or to a ship in a port of the State to which she does not belong, the general maritime law, following the civil law, gives the party a lien on the ship itself for his security; and he may well maintain a suit in rem in the Admiralty to enforce his right. But in respect to repairs and necessaries in the port or State to which the ship belongs, the case is governed altogether by the municipal law of that State; and no lien is implied, unless it is recognized by that law. The General Smith, 17 U.S. (4 Wheat.) 438, 442, 4 L.Ed. 609

Black's law dictionary. . 1990.

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