Legal Document

382 U.S. 397 86 Supreme Court Reporter 485 15 United States Reports Lawyer’s Edition 2d Series KF101.8 U54 445 Sergeant Jesse E. SNAPP, Petitioner,v.Honorable W. D. NEAL, State Auditor, et al. Number 16. Argued Nov. and 16, 1965. Decided Jan. 18, 1966. Leon Hubert, Jr., New Orleans, La., for petitioner. Martin R. McLendon, Jackson, Miss., respondents. Mr. Justice BRENNAN delivered the opinion of Court. 1 This is a companion case to California versus Buzard, 386, 478, decided today. The Mississippi levied an ad valorem tax against house trailer petitioner, Snapp. Snapp was stationed under military orders at Crystal Springs Air Force Base, Mississippi. He bought in moved it on highways private park near Base where he placed movable concrete blocks used as home. did not register or license trailer, pay any taxes his home South Carolina. challenged personal property prohibited by Soldiers' Sailors' Civil Relief Act 1940, 54 Statutes-at-Large 1178, amended 1944, § 514, 50 U.S.C.App. 574.* sustained levy ground that, applied motor vehicles, 514(2)(b) conditions nonresident serviceman's immunity from its prior payment fees imposed State. court reasoned that since 514(2)(b), 'stipulat(es) expressly taxation should be limited privilege excise taxes, necessarily follows must include only other general branch taxation, is, valorem. It emphasized federal statute meant being one which serviceman immune, provided complies with laws state concerning registration vehicle. If fails so comply, done this bar, no longer entitled protection Congress.' 250 Miss. 597, 614—615, 164 So.2d 752, 760. We granted certiorari, 380 931, 85 935, 13 819. reverse authority our holding today Buzard failure vehicle 'license, fee, excise' entitles host exact qualifying 'licenses, fees, excises'; tax, acknowledged, such exaction. thus have occasion decide whether correct 'motor vehicle' within meaning 514(2)(b). 2 Reversed. * relevant text U.S., Page 388, S.Ct., 480, n. 1.

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