? U.S. Statemerit of the Ca?. machinery for the reception and delivery of oil at every point at which plaintiff ships oil. For some years plaintiff has been engaged in business at Memphis, and has made that city not only a place of business at which to sell oil to the citizens and residents of Tennessee, but also has made it one of its distribut- ing points to which its oils are shipped from Pennsylvania and Ohio in tar?k cars, .from which cars the oils are unloaded into various tanks, barrels and other receptacles for the purpose of being forwarded to its customers in Arkansas, Louisiana and Mississippi, in which States it has many regular customers from whom it always has on hand many untilled orders for oil to be deli-/ered as soon as possible or convenient. At Memphis plaintiff has numerous tanks or receptacles for oil of various kinds and sizes, among which are the following: (1) A tank or vessel in which is kept oil for which orders have been received from the States above mentioned before its ship- ment from the manufacturing plants and which are especially shipped to fill such orders. This oil is unloaded at Memphis only for the purpose of distribution in smaller vessels to meet the requirements of such orders, and is kept separate from oils for sale in Tennessee, in a tank plainly and conspicuously marked "Oil already sold in Arkansas, Louisiana and Missis- sippi," and remains in Tennessee only long enough (a few days)' to ?)e properly distributed according to the orders therefor. (2) Another tank or vessel for oil to be sold in those States, but for which no orders at the time of shipment from the manufactur- ing plants. This tank is marked "Oil to be sold in Arkansas, Louisiana and Mississippi," and is kept separate and apart from all other oil until reqnired to supply orders to plaintiff's cus- tomers in those States, and is never sold except upon the re- ceipt of such orders. The defendant, as inspector of oils, from time to time in- spects plaintiff's oils at Memphis and charges and collects for such inspection a regular fec of twenty-five cents per barrel, as provided in �of the act of April 21, 1899, of the legislature of Tennessee, c. 349, pp. 811, 814, and the plaintiff has fully
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