Cooper-Smith Co. v. Bell

The opinion of the Court was delivered by

Mr. Justice Coti-iran.

These cases were tried together on circuit in this Court. Each is an action upon an account for goods sold and delivered. The account against R. D. Bell is $1,123.72; against Della Bell as administratrix of the estate of J. L. Bell, $1,212.50; and against O. J. Bell, $894.92. The accounts are dated prior to January 1, 1921. The cases depend upon precisely the same facts and involve the same principles of law. For convenience therefore we will consider the case of R. R. Bell.

On January 1, 1921, R. R. Bell owed the plaintiff quite a…