Owen J. Roberts

“ The Constitution of Minnesota provides [1] that a member of the military forces of the United States shall not be deemed a resident of the state as a consequence of being stationed within its borders. It also grants [2] to the Legislature power to tax motor vehicles using the public streets and highways of the state on a more onerous basis than other personal property, such tax to be in lieu of all other taxes thereon, except wheelage taxes, so called, which may be imposed by any borough, city, or village. ”

“ A resident of the state who desires to operate his car for a single day is liable for the entire year's tax. If the state determines to extend a privilege to nonresidents, it may with propriety limit the concession to those who have duly registered their vehicles in another state or country. The mere fact that appellant has not so registered his car and cannot, therefore, bring himself within the class benefited by the exemption, does not create a discrimination against him. ”

“ It is denominated a privilege tax. The car cannot use the highways unless it is paid. The statute contains the usual provisions for registration, issuance, and display of number plates, etc. [7] Residents of other states who desire to use the highways for more than the period specified in certain sections extending the privilege must register their vehicles and pay the same tax as residents of Minnesota. [8] The claim that the state is attempting to tax appellant's property situate without its jurisdiction cannot be sustained. ”