Trailer Train Co., Railgon Co., Railbox Co. v. State Tax Commission, Director of Department of Revenue

Because I do not believe that Missouri’s Private Car Tax has been shown to result in discriminatory treatment in violation of Section 306(l)(d), I respectfully dissent.

I do not fault the majority for following the precedents of this and other courts of appeal, but I simply cannot in good conscience participate in the judicial extension of legislation to an absurd end. Congress’ effort to save the railroads by enactment of the 4-R Act prohibits discriminatory taxation of railroads. The law was originally focused at unfair taxation of railroad property.8 The concluding catchall provision…