Mohawk Petroleum Co. v. Lewis

ROCHE, District Judge.

This is an action at law by the Mohawk Company to recover excise taxes levied and paid upon the transportation of crude oil by pipe line from certain of plaintiff’s leases’ flow tanks to .its Fruitvale refinery storage tanks. The amount contested originally was $1,621.11, but during the trial by mutual concessions it was reduced to approximately $875. This amount represents the tax upon oil produced at plaintiff’s Red Ribbon lease, and another lease immediately adjacent which for all purposes can be considered the same as the Red Ribbon lease.

At the time the tax was laid…