CLINCHFIELD R. CO. v. LYNCH

No. 82-1049.

700 F.2d 126 (1983)

CLINCHFIELD RAILROAD COMPANY; Durham & Southern Railway Company; High Point, Thomasville & Denton Railroad Company; Louisville & Nashville Railroad Company; Norfolk, Franklin & Danville Railway Company; Norfolk Southern Railway Company; Norfolk & Western Railway Company; Seaboard Coast Line Railroad Company; Southern Railway Company; and Winston-Salem Southbound Railway Company, Appellees, v. Mark G. LYNCH, Secretary of Revenue of the State of North Carolina; and Douglas R. Holbrook, Director, Ad Valorem, Tax Division of the North Carolina Department of Revenue, Mecklenburg County, Appellants. and Madison County, Defendant.

United States Court of Appeals, Fourth Circuit.

Decided February 3, 1983.

Rehearing and Rehearing Denied March 30, 1983.


Attorney(s) appearing for the Case

Hamlin L. Wade, Charlotte, N.C. (Ruff, Bond, Cobb, Wade & McNair, Charlotte, N.C., George W. Boylan, Jr., Asst. Atty. Gen., Raleigh, N.C., on brief), for appellants.

Everett B. Gibson, Memphis, Tenn. (Gregory G. Fletcher, Laughlin, Halle, Clark & Gibson, Memphis, Tenn., Armistead J. Maupin, Charles B. Neely, Jr., Nancy S. Rendleman, Maupin, Taylor & Ellis, P.A., Raleigh, N.C., William C. Basney, Jacksonville, Fla., L.P. McLendon, Jr., Edward C. Winslow, III, Brooks, Pierce, McLendon, Humphrey & Leonard, Greensboro, N.C., William C. Antoine, James W. McBride, Memphis, Tenn., on brief), for appellees.

Before WIDENER and MURNAGHAN, Circuit Judges, and GORDON, Senior District Judge.


Rehearing and Rehearing En Banc Denied March 30, 1983.

MURNAGHAN, Circuit Judge:

It is a fact widely known, recognized by Congress, and not contested here by the parties that property taxation by the several states has, for many years, operated in a fashion inherently discriminatory against the railroads. In 1976, Congress set out to eliminate the discrimination, passing § 306 of the Railroad Revitalization and Regulatory Reform Act, Pub.L. No. 94-210...

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