The opinion of the court was delivered by
“I. Bernstein, to Leonard T. Smith,
To timber taken and received from the S.W.jjr of section 8, town 12, of range 22, in Leavenworth county' — -400 cross-ties, of the value of 50 cts. each, . ........$200 00
Three sets of switch-ties, of the value of . . 100 00
“Total.........$300 00
This does not seem to us to justify the construction claimed by counsel for plaintiff in error. It is an action on account for the value of certain personal property. It is stated in the ordinary form of an account; all that is claimed is the value