William J. Brennan, Jr.

“ It is emphasized that the federal statute is meant to include ad valorem taxes as being one of the taxes for which the serviceman is immune, provided he complies with the laws of his home state concerning registration of the motor vehicle. ”

“ This is a companion case to California v. Buzard, 382 U.S. 386, 86 S.Ct. 478, decided today. The State of Mississippi levied an ad valorem tax against a house trailer of the petitioner, Sergeant Jesse E. Snapp. ”