On Rehearing
Our ruling as announced this day in Collector of Revenue v. Rundell, La.App., 72 So.2d 749, presents identical issues and controls our decision on defendant’s application for rehearing herein.
Our original decree is, therefore, reinstated and made the judgment of this court, from which it follows that the exception of no cause or right of action is overruled and the case remanded for further proceedings not inconsistent with the views expressed by this court.
HARDY, J., dissents.