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Rh tracts or some f1iduciary relation. Whitwell V. Willard, 1 Metc. (Mass) 216; Blakeley v. Biscoe, 1 Hempst. 114, Fed. Cas. No. 18,239; Portsmouth v. Donaldson, 32 Pa. 202. 72 Am. Dec. 782.

A statement in writing, of debts and cred- its, or of ieceipts and payments; a list of Items of dehts and credits, with their respective dates. Rensselaer Glass Factory V. Reid. 5 Cow. (N. Y.) 593.

The word is sometimes used to denote the balance, or the right of action for the balance. appearing due upon a statement of dealings: us where one specks of an assignment of accounts; but there is a broad distinction between an account and the mere balance of an amount, resembling the distinction in logic beta ecu, the premises of an argument and the cnnclusions drawn therefrom. A balance is but the conclusion or result of the debit and credit sides of an account. It implies mutual deal- mes, and the existence of debt and credit, with- out which there could be no balance. McWi liams v. Allan. 45 Mo. 574.

—Account closed. An account to which no further additions can be made on either side, but which remains still open for adjustment and set off, which distinguishes it from an ac- count stated. Bass v. Bass. 8 Pick. (Mass.) 187. Volkening v. De Graaf. 81 v. Y. 263: ltltindeviile v. Wilson, 5 Crnncb. 15. 3 L. Ed. 33.—.Account current. An open or running or unsettled account between two parties- Account duties. Duties payable by the English customs and Inland revenue act. 1881. (44 Vict. c. 12, 38.) on a donatia martin cause, or on any gift, the donor of which dies within three months after making it, or on joint prop- erty voluntarily so created, and taken by sur- vivorshlp, or on property taken under a Voluntary settlement in which the settlor had a ilfe- lnterest.—Account rendered. An account made out by the creditor, and presented to the debtor for his examination and acceptance When accepted, it becomes an account stated. Wiggins v. Burkham, 10 Wall. 129. 19 L. Ed. 884: Stebbins v. Niles. 25 Miss. 267.—.Account stated. The settlement of an account between the parties, with a balance struck in favor of one of them: an account rendered by the creditor, and by the debtor assented to its correct either expressly, or by implication of law from the failure to object. Ivy Coal Co. v. Long, 139 Ala. ‘:35, 36 South. 722: Zacariuo v. Pullolti. 49 Conn. 36: McLellan V. Crofton, 6 Me. 307: James v. Fellowes. 20 La. Ann. 116: Lockwood v. Thorne. 18 N. Y. 285; Holmes v. Page. 19 Or. 232. 23 Pae. 961: Philips v. Belden. 2 Edw. Ch. (N. Y.) 1; Ware v. Manning. 86 Ala. 238, 5 South 682; Morse v. Minton, 101 Iowa. 603. 70 N. W. 991. This was also a common. count in a declaration upon a contract under which the plaintiff might prove an absolute acknowledgment by the de- endant of a liquidated demand of a fixed amount, which implies a promise to pay on re- quest. It might be joined with any other count for a money demand. The acknowledgment or admission must have been made to the plaintiff or his agent. Wharton.—Mutual accounts. Accounts comprising mutual credits between the parties; or an existing credit on one side which constitutes a ground for credit on the other, or where there is an understanding that mutual debts shall be a satisfaction or set-off pro tanto between the parties. McNeil v. Garland. 27 Ark. 343 —Open account. An account which has not been finally settled or closed, but is still running or open to future adjustment or liquidation. Open account, in legal as well as in ordinary language means an indebtedness subject to future adjustment, and which may be reduced or modified by proof. Nisbet v. Law- son. 1 Ga. 275; Gayle v. Johnston, 72 Ala. 254 47 Am. Iiep. 405; McC:imant v. Batsell, 5?) Tex. 31- : Purvis v. Kroner, 18 Or. 41-i, 23 Pac_ 26D.—Pub1ie nccountl. The accounts kept b officers of the nation. state, or king- dom, o the receipt and expenditure of the rere- nues of the government

In practice. "Account," sometimes called "account render." was a form of action at common law against a person who by reason of some fiduciary relation (as guardian, baliff, receiver. etc.) was bound to render an account to another, but refused to do so. Fitzh. Nat. Brev 116; Co. Litt. 172; Griffith v. Willing, 3 Bin.(Pa.) 317; Travers v. Dyer, 24 Fed. Cas. 142; Stevens v. Ccburn, 71 Vt. 261. 44 Atl. 354; Portsmouth v. Donaldson, 32 Pa. 202. 72 Am. Dec. 782.

In England, this action early fell into disuse: and as it is one of the most dilatory and expensive actions known to the law, and the parties are held to the ancient rules of pleading, and no discovery can be obtained, it never was adopted to any great extent in the United States. But in some states this action was employed, chiefly because there were no chancery courts in which a bill for an accounting would lie. The action is peculiar in the fact that No judgments are rendered, a preliminary judgment that the defendant do account with the plaintiff (quad compuyet) and a final judgment (quad recupcret) after the accounting for the balance found due. Field v. Brown, 146 Ind. 293, 45 N. E. 464: Travers v. Dyer, 24 Fed. Cos 142.

A book kept by a merchant, trader, mechanic, or other person, in which are entered from time to time the transactions of his trade or business. Such books, when regularly kept, may be admitted in evidence. Greenl. Ev. §§ 115-118.

Subject to pay; responsible: liable. Where one indorsed a note "A. C, accountable." it was held that. under this form of indorsement. he had waived demand and notice. Furber v. Caverly, 42 N. H 74.

An instrument acknowleding the receipt of money or personal property, coupled with an ob- ligation to account for or pay or deliver the whole or some part of it to some person. State v. Riebe. 27 Mi.un. 315. 7 N. W. 262.

One who keeps accounts; a person skilled In keeping books or accounts; an expert in accounts or book-keeping.

A person who renders an account. When an executor. guardian. etc., renders an account of the property in his hands and his administration of the trust. either to the beneificiary or to a court, he is styled, for the purpose of that proceeding, the "account- ant."

An officer of the court of chancery, appointed by act of