Jones v. Continental Oil Co.

MURRAH, Circuit Judge.

The appellee, Continental Oil Company, sued and recovered a judgment against the United States for excise taxes assessed and collected on the movement of crude oil by pipe-line under the provisions of Section 731 of the Revenue Act of 1932, 47 Stat. 169, 26 U.S.C.A. Int.Rev.Acts, page 636, which imposes a tax equivalent to 4% of the amount paid for all transportation of crude petroleum or the liquid products thereof by pipe-line; provided that if no charge is made, either by reason of the ownership of the commodity transported, or for any other reason, a tax equivalent…