Dixie Oil Co. v. United States

DAWKINS, District Judge.

This is an action to recover money alleged to have been Unlawfully collected of petitioner as taxes upon the transportation of oil by pipe line. Plaintiff owns a tract of some 700 acres of' land in the parish of Caddo, Louisiana, upon which it has a large number of producing oil wells. Oil from these wells is first pumped into settling tanks on the property, and thereafter through a pipe line some 8,009 feet in length to the main line of the Texas & Pacific Railway Company. When tank cars are available, the oil goes into them direct from the loading rack; but, when…