In such cases, it appears that the various pilots as a group have divided the ownership of float-Pilotage is personal service by an individual for which he has a maritime llen on the vessel

—the fact that under the Pilotage laws of the State the pilotage fees fixed were based in part on the tonnage of the vessel, and that a percentage of such fees were required to be paid to the State Pilot Commission, does not make the statute unconstitutional as imposing a tonnage duty; reversing 184 Fed. 537.

[CITATION] Admiralty and maritime law

[CITATION] Partnership Tax Reporter

[BOOK] Internal Revenue Acts of the United States, 1909-1950: Legislative Histories …

[CITATION] Knauth's Benedict on admiralty

[BOOK] The Prentice-Hall Federal Tax Service

[BOOK] The law of interstate commerce and its federal regulation