Geijsbeek

Lester J. Geijsbeek and John H. Geijsbeek, doing business as Geijsbeek Truckers, appeal from an adverse judgment in an action to recover motor vehicle transportation license taxes assessed against them on the gross charges for transportation of logs and lumber owned by Six Rivers Pine Sales, a joint venture.

The appeal is on the judgment roll. Accordingly, the facts are as found by the trial court.

Lester J. and John H. Geijsbeek are partners doing business as Geijsbeek Truckers and are one of three interrelated but separate and distinct organizations. Mad River Lumber Sales, Inc., is a corporation, half of its stock is owned by Jack McPherson and the remaining half is owned equally in individual capacities by Lester J. and John H. Geijsbeek. Six Rivers Pine Sales is 60 per cent owned by Mad River Lumber Sales and 40 per cent by Geijsbeek Truckers, the partnership. (The findings of fact then state, “Thus plaintiffs held a total of 70 per cent of the ownership of Six Rivers Pine Sales”—this overlooks the fact that Mad River Lumber Sales was a corporation and stock ownership *236 does not mean ownership of other companies in which the corporation has an interest.)

In October 1957…