MOTOR VEHICLES ‑- TRAILERS ‑- LICENSES ‑- MOTOR VEHICLE EXCISE TAX ‑- PERSONAL PROPERTY TAX Questions and answers relative to licensing and payment or collection of motor vehicle excise tax or personal property tax upon trailers, including house trailers, as affected by section 5, chapter 252, Laws of 1953. (Overruling in part our opinions to the Tax Commission dated March 20, 1944 and October 13, 1949).