McLaughlin

The Standard Oil Company brought suit in the District Court of the United States for the Northern District of California against the defendant as collector of internal revenue, to recover taxes paid under protest to the collector for the years 1919, 1920, and 1921. From a judgment in favor of the defendant the Standard Oil Company has brought this appeal.

The appellant is a California corporation owning and operating its own pipe lines for the transportation of its own oil. It is not a common carrier of oil and transports no oil not owned by it. The Revenue Act of 1918 ( 40 Stat. 1057 , 1102), under which the tax was collected, provides as follows:

*113 “Scc. 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—

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“(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. * * *

“Sec. 501. (a) That the taxes imposed by section 500 shall be paid by the person paying for the services or facilities rendered. « * * •

“(d) The tax imposed by subdivision (e) of section 500 shall apply to all…