SUMMARY At a time when the petroleum industry is being expected to invest money in research@ crude oil discovery@ synthetic oil development@ increased refinery and super-tanker facilities@ making an unleaded gasoline available and in complying with numerous environmental requirements@ it seems impractical to suggest the diversion of needed funds into an unnecessarily costly method of reducing tax evasion - a method that adds nothing to the productive capacity of the industry. It should also be remembered that it is the ultimate consumer who will pay such added costs.