AMERICAN MANNEX CORPORATION v. CRONVICH

No. 48804.

207 So.2d 778 (1968)

251 La. 1014

AMERICAN MANNEX CORPORATION v. Alwynn J. CRONVICH, Sheriff & Ex-officio Tax Collector, Parish of Jefferson, Abel P. Prejean, Sheriff and Ex-officio Tax Collector, Parish of Terrebonne, and Robert Bourg, City Clerk and Ex-officio Tax Collector, City of Houma.

Supreme Court of Louisiana.

Rehearing Denied March 25, 1968.


Attorney(s) appearing for the Case

Deutsch, Kerrigan & Stiles, H. Paul Simon, John A. Stassi, II, New Orleans, for plaintiff-appellant.

James Gaudet, Gretna, Ted J. Borowski, City Atty., City of Houma, Jack P. F. Gremillion, Atty. Gen., William P. Schuler, Asst. Atty. Gen., Thomas M. Brahney, III, Special Counsel for the Atty. Gen., Henry J. Roberts, Jr., Asst. Atty. Gen., for appellees.


McCALEB, Justice.

Proceeding under the authority of R.S. 47:1998 and 2000 plaintiff instituted this suit to enjoin the collection of 1966 personal property taxes on tubular steel oil-well casing and to have assessments levied by the defendant tax collectors cancelled, alleging that the property is exempt as goods imported from abroad and held by it in the form in which it was imported. It is contended in the petition that the assessment of the tax and the attempted...

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