Storaasli v. State of Minnesota, 393

• Decision Date: 23 March 1931
• Docket Number: No. 393,393
• Citation: 75 L.Ed. 839,283 U.S. 57,51 S.Ct. 354
• Parties: STORAASLI v. STATE OF MINNESOTA
• Court: U.S. Supreme Court

283 U.S. 57

51 S.Ct. 354

75 L.Ed. 839

STORAASLI

v STATE OF MINNESOTA.

No. 393.

Submitted Feb. 25, 1931.

Decided March 23, 1931.

Messrs. Charles Bunn and Pierce Butler, Jr., both of St. Paul, Minn., for appellant.

Messrs. Henry N. Benson and James E. Markham, both of St. Paul, Minn., for the State of Minnesota.

[Argument of Counsel from page 58 intentionally omitted] Mr. Justice ROBERTS delivered the opinion of the Court.

By chapter 57 of the General Laws of Minnesota of 1889 that state ceded to the United States jurisdiction of the territory constituting the Ft. Snelling Military Reservation, which lies entirely within the boundaries of Minnesota, immediately adjacent to the city limits of Minneapolis and St. Paul. Its greatest length from north to sough is three and three-quarters miles, and from east to west two miles. The cession was upon condition that the public highways across the reservation be kept open for public traffic. Concurrent jurisdiction to serve process, civil and criminal, of the state, and to arrest persons charged with offenses against the laws of the state, was retained. There was no other limitation.

The reservation is occupied by the military forces of the United States, and, save as above noted, jurisdiction therein is exercised by the federal government to the exclusion of the state.

The Constitution of Minnesota provides¹ 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 grants² 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. Any such law may, in the discretion of the Legislature, provide for the exemption from taxation of any motor vehicle owned by a nonresident transiently or temporarily using the streets and highways of the state. The proceeds of such tax is to be paid into the trunk highway sinking fund.

By virtue of this constitutional authority, the Legislature enacted a law providing for the imposition of a motor vehicle registration tax.³ Pursuant to the statute, the secreary of state filed in the office of the clerk of the district court of Ramsey county a list of motor vehicles on which the tax and penalty for 1929 appeared delinquent. The appellant's automobile was included in the list. Appellant filed answer to the notice, denying that any tax or penalty was due the state; alleging that he was the sole owner of the vehicle, was a nonresident of the state of Minnesota, a member of the military forces of the United States quartered and resident upon the Ft. Snelling Reservation, that the vehicle had not been operated for hire, nor been present within the jurisdiction of Minnesota upon its roads, highways, or streets, for any period of ten days, and was never operated thereon, except as a visitor for brief periods.

After averring that the reservation is solely under the control of the United States, and that all governmental functions, including police power, traffic control, and maintenance of highways, are vested in and exercised by the commanding officer under the laws of the United States, to the total exclusion of control by the state, and that the reservation is no part of the state of Minnesota, the answer states that the commanding officer has created and maintains, pursuant to his powers, a complete system of automobile registration, with rules and regulations, and that the vehicle in question is duly registered under such laws and regulations and has license plates and a registration certificate issued by federal authority, which has at all times been carried. It asserts appellant's willingness and ability to comply with all the laws of Minnesota applicable to nonresidents who have occasion to use its roads and streets, and that he has so notified the state officials and has complied with all the traffic laws and regulations of the state when operating upon its highways.

On appellee's motion, judgment was entered on the pleadings for the tax and penalty. Upon appeal, the Supreme Court of Minnesota affirmed the judgment. ⁴ The appellant brought the case to this Court, having at all stages in the courts below asserted rights under the Fourteenth Amendment, which were passed on and determined adversely to his contentions. He claims that the tax in question is a property tax, and that the state may not tax property located on the Ft. Snelling Reservation. In the alternative he says, if the act levies a privilege tax, as applied to him, it deprives him of equal protection of the laws by imposing upon him a greater burden than that laid on residents of Minnesota, or residents of neighboring states.

The argument that the tax is one on property is founded on the fact that it is measured by the cost of the motor car (less certain annual allowances for depreciation), and that it is in lieu of all other taxes thereon except wheelage taxes levied by municipalities.⁵ It is to be remarked, however, that a minimum tax is prescribed for cars of certain weights, irrespective of value; that the act levies the tax on vehicles 'using the public streets or highways in the State'; and provides that they 'shall be privileged to use the public streets and highways, on the basis and at the rates for each calendar year as follows.' * * *⁶

The state court held that 'the license tax is both a property tax and a privilege tax. * * * It is a property...