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

Annotate this Case

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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