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OCR: sec est stantial stantial in also adopting Barker differences simply the V irrelevant' "justifying' discriminatory 1 I te the tax. whether no discrimination. 1619 hater there how are 1622-23 sub- sub- exemption can on erty Z661) emption property the also punorz Moreover. subject business subject. that never to TE such be Thus, Kansas the inventories justified for taxes inventories United on example States could the may which DE not "[a] makes puno.s tailroad be expected State's clear that justified prop- the ar Br generate additional apply sales, use railroad income property taxes United because States the same property an only taxes certain oxempt The that ouly this permissible are not justification justification -in basis this levied subject upon not case tc against suggested which 10101 ...