The Atchison, Topeka and Santa Fe Railway Company, Plaintiffs v. Board of Equalization of the State of California, Southern Pacific Transportation Company v. Board of Equalization of the State of California, Trailer Train Company v. Board of Equalization of the State of California

795 F.2d 1442 The ATCHISON, TOPEKA AND SANTA FE RAILWAY COMPANY, et al., Plaintiffs- Appellants, v. BOARD OF EQUALIZATION OF the STATE OF CALIFORNIA, et al., Defendants-Appellees. SOUTHERN PACIFIC TRANSPORTATION COMPANY, et al., Plaintiffs-Appellants, v. BOARD OF EQUALIZATION OF the STATE OF CALIFORNIA, et al., Defendants-Appellees. TRAILER TRAIN COMPANY, et al., Plaintiffs-Appellants, v. BOARD OF EQUALIZATION OF the STATE OF CALIFORNIA, et al., Defendants-Appellees. Nos. 85-1554 to 85-1556. United States Court of Appeals, Ninth Circuit. Argued July 8, 1985. Submitted Aug. 28, 1985. Decided July 31, 1986. Peter W. Davis, Crosby, Heafey, Roache & May, Oakland, Cal., Arnold I. Weber, William E. Saul, Claude E. Kolm, Weyman I. Lundquist, Heller, Ehrman, White & McAuliffe, San Francisco, Cal., for plaintiffs-appellants. Dirk M. Schenkkan, Howard, Rice, Nemerovski, Canady, Robertson & Falk, Julian O. Standen, Deputy Atty. Gen., San Francisco, Cal., for defendants-appellees. Appeal from the United States District Court for the Northern District of California. Before FERGUSON, NORRIS, and WIGGINS, Circuit Judges. FERGUSON, Circuit Judge: 1 The plaintiffs, California rail…