132 F. 271 | U.S. Circuit Court for the District of Oregon | 1904
Prior to July 1, 1902, Tallant and the Columbia River Packing Company, the plaintiff, operated certain seining grounds in the Columbia river. Kendall was at the time, and still is, president of the company. The joint enterprise came to an end prior to July 1, 1902. Kendall testifies that thereafter the packing company and Tallant had an accounting as to the seining business, at which Tallant and witness were present; that they had the books of the company, and went “mutually over the different sides of the account between them,” and that there was found an indebtedness due from Tallant of $4,785.46; that the result of that accounting was, by agreement between Kendall and Tallant, placed in the form of a paper writing before the 1st of July, 1902; that there were several of these papers, all original. The paper relied upon as constituting this account proves to be a report made to Kendall by G. W. Tangdon, who de-. scribes himself as “certified public accountant.” It is addressed to Mr. F. P. Kendall, President Columbia River Packing Company, San Francisco, Cal. It contains eight schedules, designated A to H, inclusive. Schedule A is a statement of all debit and credit balances upon the ledger. Schedule B is a statement of assets and liabilities. Schedule C is a statement of profit and loss account Schedule D is a corrected statement of assets and liabilities, derived from the books, the bills, statements, vouchers, and from Mr. Wilson, who had spent much time and labor upon the books and papers of Tallant & Kendall. Schedule E is a corrected statement of profit and loss. Schedule F is a statement of Tallant’s account. Schedule G is a statement showing the increase in the assets of the firm, Tallant’s share of this increase, the amount that
The findings and judgment will be in accordance with this opinion.