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UNITED STATES v. CITY OF JACKSONVILLE

No. 12105.

167 F.2d 366 (1948)

UNITED STATES v. CITY OF JACKSONVILLE, FLA., et al.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied May 31, 1948.

Attorney(s) appearing for the Case

H. S. Phillips, U. S. Atty., of Tampa, Fla., and Arthur A. Simpson, Asst. U. S. Atty., of Jacksonville, Fla., for appellant.

Robt. R. Milam, of Jacksonville, Fla., for appellees.

Before SIBLEY, WALLER, and LEE, Circuit Judges.

SIBLEY, Circuit Judge.

The City of Jacksonville for about twenty years has owned and operated Municipal Docks and Terminals on the St. Johns River which include large interconnected storage tanks in which spirits of turpentine are warehoused for compensation on warehoused receipts issued to the depositors. The City itself has not bought and sold turpentine. In 1942 and 1943 the Commodity Credit Corporation for the United States deposited and withdrew millions of gallons...

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