Commonwealth v. Jones

the court.

The Commonwealth, by this appeal, is challenging the correctness of a judgment entered in the Chancery Conrt of the City of Bichmond, by which the assessment of an additional merchant’s license tax against appellee for the year 1950 was ordered corrected and vacated and appellee thus exonerated from payment of the tax sought to be collected under it.

The record discloses that Harvey M. Jones and George B. Gooding were partners engaged in the business of retail merchants. On January 12,1949, Gooding died and in winding up his estate Jones became the purchaser of Gooding’s interest in…