The opinion
DOOLING, J.
I concur in the judgment and with the conclusion that the existing decisions of the Supreme Court of the United States on the “home-port” doctrine as it relates to the right to tax vessels engaged in foreign commerce are binding upon this court. This phase of the “home-port” doctrine has never been modified or overruled and, if the doctrine is to be reexamined, the nation’s highest judicial tribunal which announced it is the only court which can effectively make such reexamination. Unless that court sees fit to do so, and this case might afford a handy vehicle if its Justices are so minded, I feel bound to follow the existing law in this field as declared by its earlier decisions.