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OCR: social and economic reasons t.e. timber 1F productive when mature enough to harvest inventory produces income only when sold) Carlines P!P not argue that those policies ATe illegitimate that the exemptions lack A1 independentl valia purpose that somehow are pretext 10J discriminating against transportation property Their only claim was in effect that favoritism directed to categories of property they do own. no matter how distin- guishable that property discriminatory not extended transportation property well an argument Congress flatly rejected. Beyond that, carlines have done no more than attempt to parse tax base in way that creates a cistinction Oregon's tax laws not make virtue ol percentages and numbers only, carlines attempt suggest that transportation property 1 subject vatorem tax ...