State v. Continental Oil Co.

Peterson, Justice.

This appeal by the state from the judgments in separate proceedings against each defendant to enforce payment of personal property taxes for the years 1933 to 1910, inclusive, involves the question whether gasoline belonging to them in the tanks of a pipeline company is subject to taxation by the state where the gasoline was transported in interstate commerce by pipe line from points outside the state to the tanks located in the state for processing, storage pending receipt of orders for its sale and distribution, and reshipment by rail to defendants’ stations and customers…