Snow's Mobile Homes, Inc. v. Morgan

In 1943, the legislature enacted Laws of 1943, ch. 144, imposing an excise tax upon motor vehicles “used, or of the type designed primarily to be used, upon the public streets and highways.” That law expressly excluded “motor vehicles or their trailers used entirely upon private property.” Section 12 of that act provided that no motor vehicle should be listed and assessed for ad valorem taxation “so long as this act remains in effect.”

The legislature in 1955 enacted chapter 139, whereby it imposed an excise tax on certain house trailers not licensed “to operate on the public streets and…