The subjection of vessels regularly engaged in interstate or foreign commerce to personal property taxes will become increasingly important after the present war. The overwhelming majority of vessels capable of being so engaged are now owned by the United States of America and so are not presently subject to the personal property taxes of the various states. It is believed that this situation will be reversed after the present war and the greatly augmented Merchant Marine of the United States will be largely owned and operated by private parties.
Personal Property Taxes on Vessels Regularly Engaged in Interstate or Foreign Commerce,
20 Wash. L. Rev. & St. B.J.
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