James v. Kentucky Refining Co.

Opinion of the Court by

Chief Justice O’Rear

Reversing.

Appellee is a domestic corporation, whose principal *355business is the manufacture of oil from, cotton seed,' the refining and sale of such oil, and dealing in the, by-products of the manufacture1. It owns and operates 1 200 or more tank cars for transporting its oil to market and to its customers. The cars are the familiar oil tank railroad cars in general use for transporting oil in large quantities. Appellee used all its cars in its own business. The method is to hire the cars to the transporting railroads at so much per mile; appellee…