warehouse handling in connection therewith were entered on this through bill of lading, and storage in Bekins' Los Angeles warehouse was under this bill, not under a warehouse receipt.  [fn. 5]
 When the goods arrived in Los Angeles they were unloaded and placed in the warehouse, and the customer was advised of their arrival. Thereafter and within the time authorized by the tariff and upon order of the customer the goods were delivered by plaintiffs from the warehouse to the customer's residence. An additional charge pursuant to plaintiffs' tariff was made for this final delivery step. Upon such delivery the driver presented a final bill and obtained payment of all charges.
 In some instances storage in transit was not ordered initially but was ordered either while theresidence.
 Under the facts of the example plaintiffs paid without objection taxes on gross receipts attributable to that portion of the line haul movement from Cleveland to Los Angeles which took place in California, but objected to payment of taxes on gross receipts attributable to storage in transit, to warehouse handling in connection therewith, and to delivery from the warehouse to the customer's new Los Angeles residence.
 Defendants appear to concede that revenues derived from storage and handling of goods are not taxable where the storage is documented by a separate warehouse receipt, and that where the transportation from the warehouse to the new residence is documented by a new bill of lading (rather than the original through bill) and takes place wholly within or between incorporated cities