Court of Appeals for the Fifth Circuit May 27, 1987, 86-3152 (The Kansas City Southern Railway Co., Cross v. Shirley McNamara Secretary of the Dept. Of Revenue and Taxation, State of Louisiana, Cross-Appellee)

GEE, Circuit Judge:

The appellees are railroads doing interstate and intrastate business in Louisiana. They sued the state tax collectors, alleging that the Louisiana Tax on Transportation and Communication Utilities (“T & C” tax) discriminates against them in violation of the Railroad Revitalization and Regulatory Reform Act of 1976 (“4-R Act”).