UNITED STATES SUPREME COURT DECISIONS ON-LINE

SNAPP V. NEAL, 382 U. S. 397 (1966)

382 U. S. 397

U.S. Supreme Court

Snapp v. Neal, 382 U.S. 397 (1966)

Snapp v. Neal

No. 16

Argued November 15-16, 1965

Decided January 18, 1966

382 U.S. 397

Syllabus

Imposition by a host State of an ad valorem tax on a nonresident serviceman's house trailer, where the serviceman had paid no "license, fee, or excise" to his home State, held invalid under § 514 of the Soldiers' and Sailors' Civil Relief Act of 1940, an ad valorem tax not being within the category of a motor vehicle "license, fee, or excise" under § 514(2)(b). California v. Buzard, ante, p. 382 U. S. 386, followed. P. 382 U. S. 398.

250 Miss. 597, 164 So.2d 752, reversed.


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