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OCR: tural and timber land; they should have full leeway to 1 treat business and non business properties differently: and they should have full leeway decide what not taxed. Congress chose intertere with State prerogatives only to this extent within the compari ison class defined br Congress States cannot impose higher tax burden cn railroad property than imposed on the comparison property generally Within the class which Congress believed railroad property similarly situated lnt purposes of comparison. States pomo the railroads ievel playing field Accordingly, suhsection {b}(4} cannot be used to challenge tax transportation property based on State's choice leave some property tax exempt any more than 1 can be used challenge the failure give transportation praperty the treatment given fr agricu ...