1935_public laws_372_102
CHAPTER 371 AN ACT TO RAISE REVENUE. The General Assembly of North Carolina do enact: ARTICLE I SCHEDULE A INHERITANCE TAX
Effect of change in name of firm. No change in the name of the firm nor the taking in of a new partner, nor the withdrawal of one or more of the firm, shall be considered as commencing business; but if any one or more of the partners remain in the firm, the business shall be regarded as continuing.