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OCR: F1 to argument in this Court is that Congress did not property intend tax, prohibit from imposing discriminatory 50 iong as the tax discr riminates only ratios through or tax exemptions rates and not through disparate assessment In cffect petitioner urges an interpretation of the statute that would permit Statos exempt intangible per- SOnal property from tax itaxa that of rairoads. The district and the court appeals in this case, along with the United States as amicus curiae pur cvery other court appeals that has addressed the ques tion have flatly and correctly rejected petitioner's here. which treme argument The Oregon tax issuc discrininates against railroads by fully taxing rail cars whilc exempting over two- -thirds the personal property other businesses from tax plainly "another tax ...