LeBlanc v. Petco, Inc.

How later courts describe this case

• 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