McLaughlin

Plaintiff seeks to recover taxes in the snm of $1,619,143.11, together with interest from September 3, 1924, at 6 per cent, per annum. The tax covers the transportation of oil by pipe line from April 1, 1919', to December 31, 1921. It was levied under the provisions of sections 500 and 501 of the Revenue Act of 1918 ( 40 Stat. 1101 -1103), the pertinent portions of which are as follows:

“Sec. 500. That from and after April 1, 1919, there shall be levied, assessed, collected, and paid, in lieu of the taxes imposed by section 500 of the Revenue Act of 1917 — * * *

“(e) A tax equivalent to 8 per centum of the amount paid for the transportation on or after such date of oil by pipe line.”

These sections were in effect from April 1, 1919, to December 31, 1921, being repealed by the Revenue Act of 1921, effective January 1, 1922. The repeal, however, was subject to the saving clause contained in section 1400, subdivision (b), of the Revenue Act of 1921 ( 42 Stat. 320 , 321): “(h) The parts of the Revenue Act of 1918 which are repealed by this Act shall (unless otherwise specifically provided in this Act) remain in force for the assessment and collection of all taxes which have accrued…