Change inheriting valued tags to override

Old behaviour of inheriting tags with values was that tags added to, for
instance, a posting, would be added to the tags, possibly overriding the
tags of the transaction. Or, in other words, the transaction tags were
added to the posting tags, as there was no sense of overriding a tag.

The new behaviour is that tags are now overridden when a lower level
re-uses that tag name. For instance, when defining a transaction with
tag t:v and posting with tag t:v2, only t:v2 remains on the posting,
overriding the transaction tag.

Perhaps it would be desirable to add an option for additive tags over
overriding tags, as it may well be useful at times to add to tags in the
parent.

hledger-lib/Hledger/Data/Journal.hs

@@ -111,7 +111,7 @@ import Control.Monad.State.Strict (StateT)
 import Data.Char (toUpper, isDigit)
 import Data.Default (Default(..))
 import Data.Foldable (toList)
-import Data.List ((\\), find, foldl', sortBy, union, intercalate)
+import Data.List ((\\), find, foldl', sortBy, intercalate)
 import Data.List.Extra (nubSort)
 import qualified Data.Map.Strict as M
 import Data.Maybe (catMaybes, fromMaybe, mapMaybe, maybeToList)
@@ -404,9 +404,14 @@ journalAccountTags Journal{jdeclaredaccounttags} a = M.findWithDefault [] a jdec
 -- | Which tags are in effect for this account, including tags inherited from parent accounts ?
 journalInheritedAccountTags :: Journal -> AccountName -> [Tag]
 journalInheritedAccountTags j a =
-  foldl' (\ts a' -> ts `union` journalAccountTags j a') [] as
+  fst $ foldl'
+    (\(ts, nms) (ts', nms') ->
+      (ts <> filter (\(nm, _) -> nm `S.notMember` nms) ts', nms `S.union` nms'))
+    (ats, S.fromList $ fst <$> ats)
+    asts
   where
-    as = a : parentAccountNames a
+    ats = journalAccountTags j a
+    asts = (\ts -> (ts, S.fromList $ fst <$> ts)) <$> journalAccountTags j <$> parentAccountNames a
 -- PERF: cache in journal ?
 
 -- | Find up to N most similar and most recent transactions matching

hledger-lib/Hledger/Data/Posting.hs

@@ -365,7 +365,12 @@ postingStatus Posting{pstatus=s, ptransaction=mt} = case s of
 
 -- | Tags for this posting including any inherited from its parent transaction.
 postingAllTags :: Posting -> [Tag]
-postingAllTags p = ptags p ++ maybe [] ttags (ptransaction p)
+postingAllTags p = ptags p
+  ++ filter
+       (\(nm, _) -> nm `S.notMember` pTagNames)
+       (maybe [] ttags (ptransaction p))
+  where
+    pTagNames = S.fromList (fst <$> ptags p)
 
 -- | Tags for this transaction including any from its postings.
 transactionAllTags :: Transaction -> [Tag]

hledger/test/query-tag.test

@@ -214,3 +214,23 @@ $ hledger -f- bal -N tag:type=a
 # 21.
 $ hledger -f- reg -w80 tag:type=a
 2022-01-01                      (a:aa)                           1             1
+
+# 22. Postings can override the tags of their parents
+<
+2022-11-17 Aldi
+    ; concerns: me
+    Assets               -30 €
+    Costs:Food            20 €
+    Loaned                10 €  ; concerns: you
+
+$ hledger -f- reg tag:concerns=me --pivot=concerns
+2022-11-17 Aldi                 me                           -30 €         -30 €
+                                me                            20 €         -10 €
+
+# 23. Accounts can override the tags of their parents
+<
+account a    ; atag:A
+account a:b  ; atag:B
+
+$ hledger -f- accounts tag:atag=a
+a