Southern Pacific Co. v. United States

These two cases were consolidated in a single report of the commissioner, and they have been briefed and argued together. There is no substantial dispute about the facts, and on the law the cases are not to be distinguished.

The plaintiff is a common carrier by railroad and, during the months of August, September, October, and November of 1941, in participation with other such carriers, transported from interior points to San Francisco motor vehicles and parts consigned to China Defense Supplies, Inc., destined eventually to aid the Chinese in the defense of their country against the Japanese.

T…