Document: 382 U.S. 386 86 S.Ct. 478 15 L.Ed.2d 436 CALIFORNIA, Petitioner,v.Lyman E. BUZARD. No. 40. Argued Nov. 16, 1965. Decided Jan. 18, 1966. Doris H. Maier, Sacramento, Cal., for petitioner. Thomas Keister Greer, Rocky Mount, Va., respondent. Mr. Justice BRENNAN delivered the opinion of Court. 1 Section 514 Soldiers' and Sailors' Civil Relief Act 1940, 56 Stat. 777, as amended, provides a nonresident serviceman present in State compliance with military orders broad immunity from that State's personal property income taxation. 514(2)(b) further 2 'the term 'taxation' shall include but not be limited to licenses, fees, or excises imposed respect motor vehicles use thereof: Provided, That license, fee, excise required by State, * which person is resident he domiciled has been paid.'1 3 The respondent here, Captain Lyman Buzard, was domiciliary Washington stationed at Castle Air Force Base California. He had purchased an Oldsmobile while on temporary duty Alabama, obtained Alabama license plates it registering there. On his return, California refused allow him drive car highways plates, and, since registered tags home demanded register obtain When sought do so, insisted pay both registration fee $8 California's Vehicle Code2 considerably larger 'license fee' its Revenue Taxation code.3 calculated 'two (2) percent market value vehicle,' § 10752, 'imposed lieu all taxes according levied local purposes subject under Code *.' 10758. Buzard 2% fee,4 prosecuted convicted violating 4000, '(N)o any vehicle upon highway unless appropriate fees have paid this code.' conviction, affirmed District Court Appeal, 38 Cal.Rptr. 63, reversed Supreme California, 61 Cal.2d 833, 40 681, 395 P.2d 593. We granted certiorari, 380 931, 85 937, 13 820, consider whether barred exacting tax condition licensing Buzard's car. conclude did, affirm. 4 Court's reversal conviction depended reading words 'required by' proviso 514(2) (b). In context entire statute prior construction, gave those effect barring host imposing 'license, excise' (1) there such owing assessed serviceman. mandatory Washington, most States, imposes only cars driven highways, during year. court reasoned thus no State. Since view concluded could impose tax, even though tax. 5 If phrase were correct, serviceman's actually obligation payment prerequisite statutes, authorities might themselves precluded did confront consequence because regarded relevant provisions statutes allowing paid; hence, possibility unregistered using thought issue.5 court's however, pertained federal, state, statute; if would similarly restrict imposition other States' provisions, they are flexible California's. must therefore construction light least some permit servicemen escape requirements altogether. 6 Thus seen, rejected. Although little appears legislative history explain proviso,6 Congress clearly concerned away their should unlicensed vehicles. Every 1944, requires now, bear plates. Such designed facilitate identification owners investigation accidents, thefts, traffic violations law. Commonly, universally, also prescribe authorize state officials issue necessary documents To assure comply laws we construe *' equivalent read, merely indicates Congress' recognition that, one form another, States governing vehicles, certain conditions thereof. who 'of' whatever reason, may laws. 7 least, assuring permitting It argued represents congressional judgment contribute costs maintenance, where stationed, paying levy purpose. conclude, purpose revealed section intent registration. here involved held essential matter law, affirm judgment. 8 plain outset collect use. very broadly freeing relieve burden supporting governments solely orders. operates assesses against him. As said Dameron v. Brodhead, 345 322, 326, 73 721, 724, 97 L.Ed. 1041, '* evils potential multiple taxation given rise provision, chosen broader technique carefully, virtue presence result saved sole right original residence exercised right.' Motor included covered statute. Even meant more than insure licensed two inconsistent read subsection (2)(b) 'licenses, excises' when paid.7 9 expressly denominates 'a fee,' 10751, persuasive evidence labels conclusive; therefore, decide federal law what means See Storaasli Minnesota, 283 57, 62, 51 354, 355, 75 839. There nothing show intended registration, fall within category effected. While true few like revenue purposes, great majority served enforce statutes.8 No discussion existing Committee Reports. indication aware maintenance without regard relevance nonrevenue 10 conclusion lacked information about practice does preclude determination taxes, revenue, excises.' But deciding question absence affirmative meaning, overall well (2)(b). Taxes serve primarily interest, narrower different kind raised defray general expenses government.9 serving ends freed, main, them. supra. recent amendments, reconfirmed basic purpose.10 think (b) impinging it. Rather, Act, must, 'with eye friendly dropped affairs answer country's call,' Le Maistre Leffers, 333 1, 6, 68 371, 373, 92 429, refers functioning application servicemen. Whether reach tested, argues, inclusion frustrates administration policies. test, rather, deny power legislation. 11 Whatever case made clear vehicle.11 Not another growing out controversy, '(t)he entirely severable them.' Court, 198 Cal.App.2d 814, 817, 18 348, 349—350.12 held, effect, invalidity applied valid defense prosecution 4000. these circumstances, record reasonably showing demand affirmed. 12 Affirmed. 50 U.S.C.App. 574(2)(b). 514, 574, reads part follows: '(1) For person, property, income, gross deemed lost domicile reason being absent therefrom naval orders, acquired in, become of, while, being, so absent. domiciled, located situs Territory, possession, political subdivision, district *. '(2) used section, (a) 'personal property' tangible intangible (including vehicles), paid.' (50 574.) unitalicized text enacted 1942, 777. Concern sufficiently protected led clarifying amendment 58 722. subsections. italicized additions section. Subsection new. Code, 1935, recodified 1959, §§ 4750 9250. 1939, 10752 sufficient cash approximately $100 penalties. testified contradiction time 'didn't refuse pay' 'He (the officer) said, 'Do you want now?' I 'I don't money me, will accept check?' 'No." thereafter asserted contention legally assessed. 'Defendant contend not, exercise police power, require automobile. fact, attempt independently penalties frustrated department. Defendant's position simply 1940 prohibits collection incident proper otherwise. narrow defendant, contentions look furtherance enforcement fail address issue.' Cal.2d, 835, Cal.Rptr., 682, P.2d, 594. statutory scheme severs provision flat requirement Code. prosecuted, payments code' fee.' (Emphasis supplied.) severability clause 26, 'any circumstance, invalid persons affected.' H.R.Rep. 1514, 78th Cong., 2d Sess.; S.Rep. 959, Sess. debates. Contra, Whiting City Portsmouth, 202 Va. 609, 118 S.E.2d 505; Snapp Neal, 250 Miss. 597, 164 So.2d 752, 397, 485. Most conditioned issuance measured horsepower, weight combination factors. See, e.g., Del.Rev.Code 5564 (weight); Page's Ohio Gen.Code (1945 Repl. Vol.), 6292 Mo.Rev.Stat.Ann.1942, 8369 (horsepower); N.J.Rev.Stat.1937, 39:3—8 Conn.Gen.Stat.Rev.1930, 1578 (cubic displacement); Iowa 5008.05 (value weight); Digest Ark.Stat.1937, 6615 (horsepower weight). Other charged fee. Ore.Comp.Laws 115—105, 115—106; Ariz.Code 66—256; Alaska Comp.Laws 1933, 3151. A larger, variable value. Cal.Vehicle 140, 148, 370, Cal.Rev. & Tax.Code 10751—10758; Remington's Wash.Rev.Stat. (1937 6312—16, 6312—102; compare Miss.Code 9352—19, 9352—03 (certificate ad valorem it); Wyo.Comp.Stat.1945, 60—103, 60—104 (flat plus fee; driving State). commonly recited measure, privilege highways; proceeds usually devoted purposes. measure characterized privilege, taxes. Ingels Riley, 154, 53 939, 103 A.L.R. (1936). Indeed, adopted 1935 substitute automobiles, proved administratively impractical. Stockwell, Studies Taxation, 1910—1935, pp. 108—110 (1939); Final Report Tax Commission 102 (1929). Its basis remains location automobile Pub.L. 87—771, 76 768. Courts' opinions vehicle. Therefore open courts. note 5,

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