Bryan

The appellee Oil Company sought to recover an alleged overpayment of tonnage taxes assessed upon the company’s vessel, the S.S. Montebello, allegedly pursuant to 46 U.S.C.A. § 121 . 1 The facts are undisputed and were stipulated, viz.

The Oil Company is the owner and operator of the Montebello. On October 23, 1940, the vessel cleared Los Angeles, loaded with cargo for various ports in South America. After discharging her cargo at those ports she proceeded in ballast to Talara, Peru, where she loaded a cargo of crude petroleum and cleared for Vancouver, British Columbia. After discharging her entire cargo at Vancouver, she proceeded in ballast to Port San Luis, California, arriving at said port December 24, 1940. Upon arrival at San Luis, the Master of the vessel tendered to the Deputy Collector of Customs a Master’s Oath showing the Montebello as arriving from Vancouver, B. C., which the Collector refused to accept, demanding an Oath showing the vessel as, arriving from Talara, Peru; the Master then complied with the Collector’s demand and registered the vessel as arriving from Talara. Upon the entry of the vessel and filing of the Oath, the Collector demanded and collected…