Standard Oil Co. v. Wisconsin Tax Commission

The plaintiff does business within and without the state of Wisconsin. It is engaged in the business of producing, refining, transporting,, and marketing petroleum products and by-products in eleven midwestern states. Its refining operations are centered in Indiana. Its property within the state of Wisconsin consists chiefly of tanks and filling stations required to supply the Wisconsin demand. The plaintiff maintains a tank farm at Green Bay and another at Superior, consisting of tanks near the lake shore, partly underground, into which oil is pumped direct from tank steamers. Fifty-four per…