353 So. 2d 1035 (1978)
ETHYL CORPORATION
No. 61168.
ETHYL CORPORATION
v.
COLLECTOR OF REVENUE.
No. 61168.
Supreme Court of Louisiana.
January 11, 1978.Writ denied.
SUMMERS, J., dissents.
Supreme Court of Louisiana.
January 11, 1978.Writ denied.
SUMMERS, J., dissents.