People v. Standard Oil Co.

This action is by the People of the State of California to recover from defendant a balance due for excise taxes imposed by the Act of 1923 (Stats. 1923, p. 571, chap. 267), as amended by the Statutes of 1927, pages 1309 (chap. 716) and 1565 (chap. 795), based upon sales of gasoline to and deliveries at the army post exchange located on the Presidio military reservation at San Francisco. The defendant had judgment in the court below and plaintiff prosecutes this appeal.

The case arises upon an agreed statement of facts, which show that beginning about July 1, 1929, and ending .September 30th of the same year, defendant sold and delivered to said post exchange a certain quantity of motor vehicle fuel; that such gasoline was carried by defendant in barrels and tank trucks to the exchange and there delivered, defendant bearing the expense of and assuming the risk in such transportation; that the Presidio was established as a military post under Spanish dominion in 1776; was continued as such by the republic of Mexico and was ceded to the United States in 1848 by the treaty of Guadalupe Hidalgo ; that in 1850, by executive order, it was reserved for public purposes; that said order…