Crystal Car Line v. State Tax Commission

In my own order, I note my agreement and disagreement with the holdings on the propositions discussed in the main opinion. I shall first take up those propositions which, if found for plaintiffs, would dispose of the whole matter and make it unnecessary to go further into secondary defenses.

First: That the 1933 statute was never intended to apply to cars of the plaintiffs which are leased to railroad companies and operated by them. I agree with the conclusion of the main opinion that the statute made it the duty of the tax commission to assess the cars of plaintiffs if they attained a situs…