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OCR: general ad valorem property taxes Congress anticipated in detail the circumstances under which State's on railroad property and would you he deemed discriminatory The fourth. "another tax provision was intended to address the same prohlem of overtaxation it it occurred consequence sone other tax Ser generally Western A Lines Board Equalization. supra 480 130. Thus when Ailes puc Johnson asked the Senate t add the provision as the House already had they spoke of on lieu tax section, one that provide remedy for railroads that were subject to other taxes gross receipts) instead of property lax Neither they nor any one else (sponsor opponent. congressional member OT committee report) ever suggested any tine that the provision would open invitation to raise different challenges State c general ...