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CITY OF HOUSTON v. STANDARD-TRIUMPH MOTOR COMPANY

No. 21073.

347 F.2d 194 (1965)

CITY OF HOUSTON and Houston Independent School District, Appellants, v. STANDARD-TRIUMPH MOTOR COMPANY, Inc., Appellee.

United States Court of Appeals Fifth Circuit.

On Petition for Rehearing July 6, 1965.

Attorney(s) appearing for the Case

Homer T. Bouldin, B. F. Richards, John Wildenthal, Jr., City Atty., Homer T. Bouldin, Senior Asst. City Atty., Houston, Tex., for appellants.

Norman W. Black, Burke Holman, Houston, Tex., Holman, Saccomanno, Clegg & Martin, Houston, Tex., of counsel, for appellee.

Before RIVES and JOHN R. BROWN, Circuit Judges, and NOEL, District Judge.

JOHN R. BROWN, Circuit Judge:

The substantive problem presented by this case is whether imported English automobiles are immune from Texas ad valorem taxation under the Import-Export Clause1 of the Constitution. But that question is now secondary for the appeal turns on whether the District Court should have entertained the declaratory judgment suit at all. On that score we hold in the negative, vacate the judgment and remand the case...

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