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1	special tax treatment at the results. The question of
2	classifying property or classifying users is the thing
3	that has caused trouble. It is all right to say that
4	every blind man is going to get $6,000 of exemption, but
5	it is in ray way of thinking an inequitable thing for the
6	other completely disabled person not to have the results
7	of such exemptions. I think that if one were to state a
8	principle of equity, not merely uniformity by classificatic
9	but a principle of equity, of the result, that this would
10	have a salutary effect.
11	Now, you cannot do it in all cases, but I think
12	we have some real good examples of the kind of things I'm
13	getting at. The blind one is an example where apparent
14	uniformity does not result in equity. There are other
15	cases where particular types of property are subject to
16	taxation under State law if they are owned by particular
17	or used for particular purposes, but those very same types
18	of property in the hands of other owners are used by other
19	persons for other purposes and are not subject to taxation
20	For example, the taxation of nuclear research
21	and development facilities; somebody felt, and probably it