The opinion
McNEILL, C. J.
(specially concurring). I concur in the conclusion which has been reached as to taxability of the oil in question because it appears to me that the oil was held in storage longer than was reason
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ably necessary to its proper and orderly transportation. The facts at bar do not bring this case within the rule announced in Kelley v. Rhoads, 188 U. S. 1 , 47 L. Ed. 359 .