Johnston v. . Gill, Comr. of Revenue

Barnhill, J".

Plaintiff maintains a place of business in Charlotte, N. C., conducted under a trade name of his own choosing. His business is to sell tailor-made clothing on commission. His method is to take orders, make the necessary measurements and forward the order to the tailoring company which furnished the sample selected by the customer. It does not appear that orders were subject to acceptance by the tailoring companies. Plaintiff collects a “down payment” which ordinarily is less than his full commission. The tailoring companies with which plaintiff is associated and to which he sends…