Union Tank Line Co. v. Richardson

This is an appeal from a judgment in favor of the plaintiff, the Union Tank Line Company, a corporation, in an action brought to recover from the defendant, Friend W. Richardson, as treasurer of the state of California, taxes paid under protest.

There is no dispute as to the facts. The plaintiff is a New Jersey corporation, having its principal place of business in the state of New York. It was doing and was qualified to do business in this state, where it had a managing agent. The company was engaged in the acquiring by purchase or otherwise of oil tank-cars and the leasing thereof to shippers throughout the United States. All contracts between the plaintiff and shippers were entered into and executed in New York at the plaintiff’s office, where, it appears, all payments under such contracts were made to the company. Plaintiff maintained and operated repair-shops for the repair of its cars in the city of Richmond, county of Contra Costa, and in the town of El Segundo, Los Angeles County. At some time prior to March 1, 1913, plaintiff entered .into a contract with the Standard Oil Company of California by which the former undertook to lease to the latter, for its use and service…