I. In 1868 these parties entered into a copartnership in buying and selling agricultural implements at Maquoketa, Iowa, which continued till the commencement of this suit, May 17, 1888. Prior to forming this partnership the plaintiff was engaged in selling implements on commission at Maquoketa, and the defendant was farming. For the first eleven years and some months of the partnership the plaintiff was in the employment of D. M. Osborn & Co., of Cleveland, Ohio, as a salesman, at a salary of fifteen hundred dollars per year for the first three months of his employment, and eighteen hundred dollars a year for the remainder of the time. This employment required his entire time and absence from Maquoketa, except for about three months in each year, which months he devoted to assisting the defendant in the business of the partnership. The affairs of the partnership were managed and controlled by the defendant during these eleven years, he giving his entire time to the business. No books of accounts were kept during the first several years of the partnership, and the books thereafter kept do not show the trae state of the accounts between the partners; very many items being erroneously or indefinitely entered, and many others entirely omitted. Each party has caused the accounts to be examined by persons claimed to be competent accountants, and exhibits schedules which he claims present the true state of the accounts. If the case had been referred,
-* II. In the absence of a report by the referee, or of findings of facts by the court, we have taken the schedules presented by each party as the basis of our investigation. Upon investigating each disputed item in the schedules, and allowing or disallowing the same, we reach results substantially the same as those announced In the decree; that is, that the plaintiff is indebted to the firm in the sum of four hundred and fifty-eight dollars and seventy-four cents, after receiving all credits to which he is entitled, and that the defendant is indebted to the firm, after receiving all credits, in the sum of fourteen thousand, five hundred and eighty-nine dollars and twenty-five cents, subject only to the question of his right to be further credited on account of services for managing the business of the firm.
III. The defendant claims to be entitled to one thousand dollars per year for the first eleven years and seven months of the partnership for services in managing the business of the firm. In view of the importance and nature of this claim we deem it necessary to .notice it specifically, and we now inquire whether the
The plaintiff contends that the services rendered were valueless,, and seeks to charge upon the defendant the entire responsibility for the confusion into which the accounts have fallen for want of proper books. This responsibility is not entirely with the defendant. The plaintiff was a frequent visitor at his home, and spent at least three months of each year there looking after the business, and does not seem to have been any more-efficient in bookkeeping than the defendant. Both were undoubtedly negligent in the management of their business, the defendant, however, in a larger degree. While the defendant seems to have been inefficient in causing correct accounts to be kept, he was quite successful in building up a large business with the assistance of the plaintiff. The defendant testifies that his services were worth at least one thousand dollars per year, and this stands undenied, except as it is disputed by the nature of his services. We reach the conclusion that the defendant is entitled to no compensation from June, 1868, till June, 1869, because of the agreement, and that from the facts we imply an agreement that he should have reasonable compensation for the remainder of the time that the plaintiff remained in the employment of Osborn & Co. The plaintiff devoted three months of each year to the business of the firm, thereby equalizing the services of defendant for the same period. It follows that the defendant should only be allowed' compensation for the nine months in each year, which,
The decree being in other respects correct, the case is remanded for the entering of a decree in conformity of this opinion. Modified and affiemed^