American Mannex Corp. v. Prejean

RUBIN, District Judge:

In a suit involving 1966 ad valorem property taxes oh 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 state taxation. The same taxpayer then .filed suit in federal court contesting the constitutionality of the tax as applied in 1967, 1968, 1969. After denying a…