City of Houston and Houston Independent School District v. Standard-Triumph Motor Company, Inc.

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.

The facts may be here severely capsulated since these, together with the legal issues involved, are set forth with clarity in the able opinion of the District…