shipping vessel

Concept: a spacefaring sci-fi setting where humanity’s Special Thing is that, due to a complicated series of loopholes and obscure precedents in the Galactic Empire’s taxation laws that nobody can quite figure out how to fix, any small-to-medium-size merchant shipping vessel that has at least one human crew member qualifies for a substantial refundable tax credit.

The Mildred, sailing from Newport to London with basic slag, struck under Gurnards Head at midnight on the 6th April 1912, whilst in dense fog. She swung broadside and was pounding heavily when Captain Larcombe, the mate, two Irishmen, one Welshman and a Mexican from Vera Cruz rowed into St. Ives at 6am - The Gibsons of Scilly