State Ex Rel. Hirschi v. Empire Oil & Refining Co.

The exact question is whether the oil was in process of being transported from the state of Oklahoma to points outside of the state, or was in transit in interstate commerce; or whether the oil had come to rest and acquired a location or situs in Antelope township, school district No. 69, in Logan county, so as to be subject to local ad valorem taxation.

The company owning the oil had produced or purchased it in Oklahoma and Kansas for transportation in interstate commerce. We regard the law - as settled that the oil would not be subject to local taxation if it had actually commenced its…