
    James Donald BARBIN, d/b/a Barbin Novelty Co., Inc., et al. v. STATE of Louisiana, Through DEPT. OF REVENUE, Honorable Joseph N. Traigle, Collector.
    No. 56018.
    Supreme Court of Louisiana.
    April 11, 1975.
   In re: Joseph N. Traigle, Collector of Revenue applying for certiorari, or writ of review, to the Court of Appeal, First Circuit, Parish of East Baton Rouge, 307 So.2d 140.

Writ denied. There is no error in the judgment below.

BARHAM and DIXON, JJ., are of the opinion writ should be granted.

TATE, J.,

concurs in the denial, because the collector’s alternative position that the proceeds to the machine owners are taxable as leases or rentals, La.R.S. 47:302, subd. B, was not raised prior to the application to this court.  