I dissent. I would reverse the judgment for the reasons expressed by Mr. Justice Van Dyke in the opin*460ion prepared by him for the District Court of Appeal in Union Oil Co. v. State Board of Equalisation (Cal.App.) 28 Cal.Rptr. 58.
I dissent. I would reverse the judgment for the reasons expressed by Mr. Justice Van Dyke in the opin*460ion prepared by him for the District Court of Appeal in Union Oil Co. v. State Board of Equalisation (Cal.App.) 28 Cal.Rptr. 58.