LOGAN, Circuit Judge.
The Federal Land Bank of Wichita has appealed a district court judgment upholding the State of Colorado's system of taxation of oil and gas interests as applied to such properties owned by the Land Bank.
The Land Bank is a federally chartered instrumentality of the United States which makes long-term loans to farmers secured by real estate mortgages. 12 U.S.C. §§ 2001-2055. The Land Bank owns a portfolio of mineral interests...
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