State v. Manhattan Oil Co.

De Graee, J. —

The facts in this case are not in dispute, and show beyond any controversy that the defendant, Manhattan Oil Company, is an Iowa corporation, with its principal place of business in Des Moines, Iowa; that it is engaged in the sale of petroleum products; that, in making its sales, the defendant company delivers the products without any specific delivery charge, from its principal place of business in Des Moines to the surrounding territory by motor trucks that are owned and operated by the defendant; that J. M. Reed was one of the customers of the defendant company, and purchased…