VAN SANT, Commissioner.
On the 20th day of September, 1947, appellant and his brother-in-law, Jessie Carter, having previously formed a partnership, deposited the sum of $558.83 to the credit of the partnership in the Cumberland Bank and Trust Company in Clintwood, Virginia. At the time of the deposit, they issued two checks in the sum of $10.00 each; one payable to appellant, the other to Carter. Both checks were signed by both partners in the firm name "Mullins...
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