Whiting v. City of Portsmouth

The appellant, Harvey E. Whiting, has been convicted and sentenced to pay a fine for violating § 12, Ch. Ill, of the license tax ordinance of the city of Portsmouth, which requires every person having a place of residence in the city to pay an annual license tax of $10 on each motor vehicle owned or kept or used by him in the city. On this appeal he contends here, as he did in the court below, that he was residing in the city of Portsmouth by virtue of military orders and was exempt from the payment of the city license tax on his automobile under the Soldiers’ and Sailors’ Civil Relief Act,…