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AMERICAN MANNEX CORPORATION v. PREJEAN

Civ. A. Nos. 68-1150, 70-807.

328 F.Supp. 940 (1971)

AMERICAN MANNEX CORPORATION, Plaintiff, v. Abel P. PREJEAN, Sheriff and Ex-Officio Tax Collector, Parish of Terrebonne, and His Successors in Office, Defendant. AMERICAN MANNEX CORPORATION, Plaintiff, v. Charlton P. ROZANDS, Sheriff and Ex-Officio Tax Collector, Parish of Terrebonne, Louisiana, et al., Defendants.

United States District Court, E. D. Louisiana, New Orleans Division.

June 7, 1971.

Attorney(s) appearing for the Case

H. Paul Simon, John A. Stassi, II, New Orleans, La., for plaintiff.

Jack P. F. Gremillion, Atty. Gen., William P. Schuler, 2nd Asst. Atty. Gen., Henry J. Roberts, Jr., Asst. Atty. Gen., Thomas M. Brahney, III, Sp. Counsel, L. K. Clement, Jr., Harry H. Howard, Asst. Attys. Gen., for defendants.

RUBIN, District Judge:

In a suit involving 1966 ad valorem property taxes on imported oil well casing shipped from Canada to Louisiana and stored there awaiting sale, the Louisiana Supreme Court held that the Import-Export Clause of the Constitution1 did not prevent the imposition of the tax because it considered that, once any part of the original shipment had been sold, all imported merchandise remaining in a warehouse was subject to...

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