[AT] Rail cars.

[Gilbert Schwartz]

 Len & Ralph;
Actually the end user pays most ALL taxes. No company or corporation pays 
any taxes, taxes are just another "cost of doing business" to them and taxes 
are simply passed on down to the end user. ANY entity who charges a fee for 
product or services pays no tax, they simply pass it on down. If their 
charges are "regulated" then they call it a "Surcharge" in order to 
circumvent regulations.
Gil