dissenting in part:
I dissent in part to the prospective application in the majority opinion of the Sunburst Doctrine, 287 U.S. 358, 53 S.Ct. 145, 77 L.Ed. 360 (1932).
The duty to certify by the Board of Equalization is applicable, yesterday, today and tomorrow; for so long as the Constitution remains unchanged.
I am authorized to state that WILLIAMS and SIMMS, JJ., support this dissenting position.