Ingram v. Sherard
Supreme Court of Pennsylvania
IN ERROR. Error to the Court of Common Pleas of Mifflin county, in a suit commenced in July, 1825, before a justice, on .book account, brought by James Sherard against William Ingram and Robert Ingram, executors of Robert Mitchell, deceased; pleas non assumpserunt, and the statute of limitations.
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IN ERROR. Error to the Court of Common Pleas of Mifflin county, in a suit commenced in July, 1825, before a justice, on .book account, brought by James Sherard against William Ingram and Robert Ingram, executors of Robert Mitchell, deceased; pleas non assumpserunt, and the statute of limitations. The plaintiff gave in evidence his book of original entries, containing thé following items:— Jlugust, 1809. 1 Coffeepot, - $1,12% May 17th, 1812. '2-Barrels of shad, - $28,00 Do. do. 3 Pounds of coffee, - ■ - $1,00 November 7th, 1819. 7 Half gallons of whis- ' key, - • - • - ’ - 50 $36,62? *ftagnst…
1Opinion of the Court
The opinion of the court was delivered by-
Rogers, J.
Conceding that this is such an account as concerns the trade of merchandize, between merchant and merchant, their factors and servants, is it a mutual account so as to bring it within the exception of the statute? The principle which governs this case was ruled by Justice Dennison, in Coates v. Harris, Bull *348N. P. 149. Tile clause in the statute of limitations about merchants* accounts, extended only to cases where there were mutual accounts and reciprocal demands against .two persons. There were no-mutual and reciprocal demands between…
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