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ATCHISON, TOPEKA & SANTA FE RY. CO. v. BAIR

No. 69397.

338 N.W.2d 338 (1983)

The ATCHISON, TOPEKA AND SANTA FE RAILWAY COMPANY; Burlington Northern Railroad Company; Chicago and North Western Transportation Company; Illinois Central Gulf Railroad Company; Norfolk and Western Railway Company; Richard B. Ogilvie, Trustee of the Property of Chicago, Milwaukee, St. Paul and Pacific Railroad Company, Debtor; and Union Pacific Railroad Company, Appellants, v. Gerald D. BAIR, Director of Revenue of the Iowa Department of Revenue; Iowa Department of Revenue; Iowa Railway Finance Authority; Maurice E. Baringer, Treasurer of Iowa and Custodian of the Special Railroad Facility Fund; Raymond L. Kassel, Director of Transportation of the State Department of Transportation; State Transportation Commission of the State Department of Transportation; and State Department of Transportation, Appellees. Iowa Railroad Shippers Company, Intervenor.

Supreme Court of Iowa.

Rehearing Denied October 13, 1983.

Attorney(s) appearing for the Case

Bennett A. Webster, Frank W. Davis, Jr., and Brent B. Green of Gamble, Riepe, Burt, Webster & Davis, Des Moines, and Sheldon I. Fink, William T. Barker, and Maureen Martin of Sonnenschein Carlin Nath & Rosenthal, Chicago, Ill., for appellants.

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Lester A. Paff, Asst. Atty. Gen., and Donald A. Wine, Stephen W. Roberts, and David W. Dunn of Davis, Hockenberg, Wine, Brown & Koehn, Des Moines, for appellees.

E. Kevin Kelly, Des Moines, for intervenor.

Considered en banc.

UHLENHOPP, Justice.

This appeal requires us to consider the validity of an Iowa tax which is challenged by plaintiff railroads, all of which are interstate carriers subject to the jurisdiction of the Interstate Commerce Commission (ICC). The State claims the tax is a salutory effort to require the entire Iowa railroad industry to help support the rehabilitation of its members who are in financial trouble. Unfortunately, the problem is not that simple, primarily because...

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