Starboard refers to the right side of the ship, when standing on deck facing the bow. The word originates from the Old English "steorbord," referring to early vessels that had the steering mechanism located on this side.
Tacking is the act of sailing into the wind, or more specifically, the maneuver to steer the ship windward. A ship is said to be "on tack" when it is pointed in the general direction of the wind.
Right of Way
According to the International Regulations for Preventing Collisions at Sea, when two ships encounter each other, the ship on starboard tack has the right of way, and the ship on port tack must yield to it. If both vessels have the same tack, the leeward ship must yield.