LeBlanc v. Petco, Inc.

holding that the railroads' personal property is exempt from taxation since all other commercial and industrial personal property is exempt | holding that the railroads’ personal property is exempt from taxation since all other commercial and industrial personal property is exempt | “It was agreed below that [the former secretary for a city commission] was an employee at will and had no statutory or contractual rights to due process” | purpose of Sec. 306 "was to prevent tax discrimination against railroads in any form whatsoever" | the purpose of section 306 “was to prevent tax discrimination against railroads in any form whatsoever” | purpose of § 306 “was to prevent tax discrimination against railroads in any form whatsoever” | 49 U.S.C. § 11503 restates without substantive change Section 306 of the 4-R Act | former city housing official suing city commission and city officials | discussing legislative history and purpose of section 306 | discussing legislative history and purpose of section 306 | discussing legislative history and purpose of section 306