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OCR: erty b{4} tax could exemptions casily have from done scrutiny But under 1 did not. subsection under excludes Even af the exempt phrase {b}(1} property "subject through from to the b {3} property comparison tax issue made levy" that subsections not with hefore respect this to Court those such subsections. an exclusion The makes definition sense only ertics determining "commercial to which and whether railroad industrial assessments property property" and rates limits are compared discrim- prop n of gress inatory. made Under properry subsections Under determination subsection (b)(1} of what through b}{4} constitutes b3 the subject com- on parable nition of protection For carriers "commercial 1ou by purposes rail. "rail and of Spec subsection industrial ific transportation reference property ...