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ABF FREIGHT SYSTEM, INC. v. TAX DIV. OF ARKANSAS

Nos. 85-1368, 85-1369.

787 F.2d 292 (1986)

ABF FREIGHT SYSTEM, INC., Builders Transportation Company, Campbell Sixty-Six, Chemical Leaman Tank Lines, Eagle Motor Lines, Inc., FB Truck Line Co., East Texas Motor Freight Lines, Inc., Gordons Transports, Inc., Lee Way Motor Freight, Inc., Miller Transporters, Inc., North American Van Lines, Pacific Intermountain Express, Roadway Express, Inc., Ruan Transport Corporation, Ryder Truck Lines, Inc., Spector-Red Ball, Inc., TIME D.C., Inc., Transcon Lines, Wooten Transports, Inc. and Yellow Freight Systems, Inc., Appellants, v. TAX DIVISION OF the ARKANSAS PUBLIC SERVICE COMMISSION and James Poe, in his capacity as Director of the Tax Division of the Arkansas Public Service Commission; and Charles Ragland, in his capacity as Commissioner of Revenue for the State of Arkansas, Appellees. ABF FREIGHT SYSTEM, INC., Builders Transportation Company, Campbell Sixty-Six, Chemical Leaman Tank Lines, Eagle Motor Lines, Inc., FB Truck Line Co., East Texas Motor Freight Lines, Inc., Gordons Transports, Inc., Lee Way Motor Freight, Inc., Miller Transporters, Inc., North American Van Lines, Pacific Intermountain Express, Roadway Express, Inc., Ruan Transport Corporation, Ryder Truck Lines, Inc., Spector-Red Ball, Inc., TIME D.C., Inc., Transcon Lines, Wooten Transports, Inc. and Yellow Freight Systems, Inc., B.J. McAdams, Inc. and Southern Trucking Corporation, Intervenor/Appellants, v. TAX DIVISION OF the ARKANSAS PUBLIC SERVICE COMMISSION and James Poe, in his capacity as Director of the Tax Division of the Arkansas Public Service Commission; and Charles Ragland, in his capacity as Commissioner of Revenue for the State of Arkansas, Appellees.

United States Court of Appeals, Eighth Circuit.

Decided March 17, 1986.

Attorney(s) appearing for the Case

David C. Scruggs, Memphis, Tenn., for appellants.

Curt L. Nebben, Asst. Atty. Gen., Little Rock, Ark., for appellees.

Before HEANEY, FAGG and BOWMAN, Circuit Judges.

BOWMAN, Circuit Judge.

Plaintiffs and intervenors (collectively "the motor carriers") appeal from the District Court's entry of judgment in favor of defendants ("the State"). The motor carriers contend that the current ad valorem property taxation scheme in Arkansas discriminates against them in violation of the federal Motor Carrier Act of 1980 and the Arkansas Constitution. For the reasons discussed below, we affirm the judgment of the District Court.

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