Court of Appeals for the Third Circuit March 31, 1998, 96-3703, 96-3704 (Wheeling & Lake Erie Railway Co. v. Public Utility Commission)

OPINION OF THE COURT

NYGAARD, Circuit Judge.

In this appeal we must decide whether assessing a railroad for a portion of the construction and maintenance costs of a bridge intersecting its right-of-way constitutes a discriminatory tax under the Railroad Revitalization and Regulatory Reform (4-R) Act of 1976, 49 U.S.C. § 11501.1 The district court held that the assessment was a discriminatory tax.