Greg Maxwell has been researching that very question as to how they did the trans-load at Baker. Unless he has discovered something recently, we aren't sure. There was a Standard Oil Bulk plant at Baker, but it was not located adjacent to SVRy track. It was farther out to the north, that is time table west on the UP. Hypothetically, they could have pumped or gravity transferred from a standard gauge car anywhere on the dual gauge system, then had the UP move the partially drained standard gauge car over to the bulk plant where the remaining gas or diesel could be pumped into the bulk tanks. You are correct Dan. The 99 tank belonged to Standard Oil of Ca. and the heavy duty flat car belonged to the SVRy. There is quite a bit of discussion on this photo and related topics at the Pacific Narrow Gauge Facebook group.