General American Transportation Corporation v. Louisiana Tax Commission

JOHNSON, Circuit Judge:

The Louisiana Tax Commission (Commission) appeals from a judgment which enjoins it from taxing private railroad-ear companies at a higher rate than it assesses other commercial or industrial property. The Commission contends it is required to levy the higher tax rate by article VII, section 18 of the Louisiana Constitution, as amended in 1979. The district court, however, granted injunctive relief to General American Transportation Corp. and other private railroad-car companies on the grounds that the Louisiana Constitution imposed discriminatory tax treatment in…