Local L P Gas Company, d.b.a. Kelley Oil Company, was an existing business acquired in March 1978. The office is located at 700 South Street, Waynesboro, Mississippi.

Kelley Oil Company engages in the business of wholesale and retail sale of gasoline, diesel and oil with sales in Mississippi and Alabama. The average monthly throughput of the bulk plant is 200,000 gallons of diesel and 180,000 gallons of gasoline. Included in this figure are the gallons sold to 3 C-Stores and one service station operated under Local L P Gas Company, Inc. The C-Stores pump monthly on average 35,000 gallons of gasoline and monthly post inside sales (groceries, beer & tobacco) of $30,000.