STANDARD OIL CO. OF NEW YORK.

Brown attributes the flags to both Standard Oil and Standard Transportation in New York. The white flag with a blue S is treated by Rosanoski as a colour reversal in Brown 1926 and 1929, corrected in 1934 to blue with white S. Loughran and Talbot-Booth nevertheless associate continuation of the earlier livery with the merged company; the conflicting evidence is retained.

Lloyds’ early S has serifs, while later versions do not; its shape varies among sources. Rosanoski again questions Talbot-Booth’s Standard Shipping attribution and cites Loughran for continued use until 1944.