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SNAPP v. NEAL

No. 16.

382 U.S. 397 (1966)

86 S.Ct. 485

15 L.Ed.2d 445

SNAPP v. NEAL, STATE AUDITOR, ET AL.

Supreme Court of United States.

Decided January 18, 1966.

Attorney(s) appearing for the Case

Leon D. Hubert, Jr., argued the cause for petitioner. With him on the briefs was Carl J. Felth.

Martin R. McLendon, Assistant Attorney General of Mississippi, argued the cause for respondents. With him on the brief was Joe T. Patterson, Attorney General.

Acting Solicitor General Spritzer, Acting Assistant Attorney General Jones and I. Henry Kutz filed a brief for the United States, as amicus curiae, urging reversal.

Mr. JUSTICE BRENNAN delivered the opinion of the Court.

This is a companion case to California v. Buzard, ante, p. 386, decided today. The State of Mississippi levied an ad valorem tax against a house trailer of the petitioner, Sergeant Jesse E. Snapp. Sergeant Snapp was stationed under military orders at Crystal Springs Air Force Base, Mississippi. He bought the trailer in Mississippi and moved it on Mississippi highways to a private trailer park near...

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