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.

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.