(1) The Soldiers and Sailors Civil Relief Act of 1940 exempts house trailers owned by nonresident military personnel from the excise tax imposed by RCW 82.50.020. (2) The Soldiers and Sailors Civil Relief Act does not exempt the house trailer of nonresident military personnel from the license fee requirement of RCW 46.16.010, et seq. when the house trailer is moved over and along the public highways of this state.
Under § 19, chapter 139, Laws of 1955, all house trailers as defined in the act are taxable for the last half of the calendar year of 1955, and the proviso in § 19 does not limit the section in its application.
Nonresident military personnel are exempt from the state's house trailer excise tax by virtue of the Federal Soldiers' and Sailors' Civil Relief Act.