The shipment of the oil on a commercial waybill makes we remember what I once read about the SP.
It bought bunker C from Standard Oil of California that was shipped from the El Segundo refinery but the purchase point was at Yuma, Arizona. So it moved over the Pacific Electric and then SP on commercial waybill to Yuma and then got turned around to return to Calfironia as a company movement. The reason was said to be in order to save on the California sales tax. So the PE made money on the shipment from El Segundo to Los Angeles.
Brian Norden