American Mannex Corp. v. Cronvich

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 collection thereof is illegal, being prohibited by Sub-Section 19(a) of Section 4 of Article X of the Louisiana Constitution and…