39353 Record No. 4021. March 9, 1953 Present, All the Justices. Taxation — Retail Merchant's License — Partner Continuing Business After Dissolution. One of two partners who purchases the interest of the other is not a "retail merchant beginning business" within the intent of Code 1950, sections 58-324 and 58-325, but is continuing the business within the intent of section 58-257. His license tax is therefore measured by the amount of sales made in the preceding year, and not by sales in the license