AMERICAN MANNEX CORPORATION v. ROZANDS

No. 71-2739.

462 F.2d 688 (1972)

AMERICAN MANNEX CORPORATION, Plaintiff-Appellant, v. Charlton P. ROZANDS, etc., et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied August 22, 1972.


Attorney(s) appearing for the Case

H. Paul Simon, New Orleans, La., for appellant; Deutsch, Kerrigan & Stiles, New Orleans, La., of counsel.

Jack P. F. Gremillion, Atty. Gen., Baton Rouge, La., Harry H. Howard, Asst. Atty. Gen., William P. Schuler, 2nd, Henry J. Roberts, Jr., Asst. Attys. Gen., Thomas M. Brahney, III, Special Counsel, Dept. of Justice, New Orleans, La., John E. Jackson, Jr. Second Asst. Atty. Gen., L. K. Clement, Jr., Asst. Atty. Gen., for defendants-appellees.

Before WISDOM, GOLDBERG and CLARK, Circuit Judges.


WISDOM, Circuit Judge:

The taxpayers sued in federal district court to contest the imposition of a Louisiana state ad valorem tax on certain of their property for the years 1967, 1968, and 1969. Previously, the same taxpayers had contested in state court the levy of the same tax on the same property for the year 1966, raising the same constitutional objection: that the Import-Export clause of the United States Constitution protected their property, in its asserted...

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