The opinion
McCOMB, J.
I dissent.
I would reverse the judgment for the reasons stated by Mr. Justice Nourse in the opinion prepared by him for the District Court of Appeal in Select Base Materials v. Board of Equalization (Cal.App.), 329 P.2d 65 .
Appellant’s petition for a rehearing was denied March 18, 1959. Me Comb, J., was of the opinion that the petition should be granted.