For the reasons assigned in the case of Collector of Revenue v. Frost, 240 La. 1067, 127 So.2d 151, the judgment appealed from dismissing the Collector of Revenue’s suit is annulled, reversed, and set aside, and the case is remanded to the district court for further proceedings according to law and consistent with the views there expressed. Costs of this appeal are to be borne by ap-pellee.