Safford v. Barney

Nov 14, 1876
Reporters:
,
Before:
Gray
Gray, C. J.

Under the Gen. Sts. <?. 155, § 5, which provide that, “ in actions ‍​‌​​​​‌​‌​‌​‌‌​‌​‌​​​‌​‌‌​‌​​​​​‌‌‌‌‌​‌​‌​‌‌​​​‌‌​‌​‌​​‌​‌‌‌‌‌‌‌‌‌‌​​‌​​​‌‌‌‌​​‌‌​​‌​‌​‌‌​​​‌‌‌‌‍of contract, brought to recover the balance due upon a mutual and open account current, the cause of action shall be deemed to have accrued at the time ‍​‌​​​​‌​‌​‌​‌‌​‌​‌​​​‌​‌‌​‌​​​​​‌‌‌‌‌​‌​‌​‌‌​​​‌‌​‌​‌​​‌​‌‌‌‌‌‌‌‌‌‌​​‌​​​‌‌‌‌​​‌‌​​‌​‌​‌‌​​​‌‌‌‌‍of the last item proved in the account,” it is sufficient to prove mutual deal ings between the parties, consisting of sales made, or services performed, by each ‍​‌​​​​‌​‌​‌​‌‌​‌​‌​​​‌​‌‌​‌​​​​​‌‌‌‌‌​‌​‌​‌‌​​​‌‌​‌​‌​​‌​‌‌‌‌‌‌‌‌‌‌​​‌​​​‌‌‌‌​​‌‌​​‌​‌​‌‌​​​‌‌‌‌‍party, to or for the other, creating mutual debts, and which by mutual agreement are to be set off against one another, and are entered in an ‍​‌​​​​‌​‌​‌​‌‌​‌​‌​​​‌​‌‌​‌​​​​​‌‌‌‌‌​‌​‌​‌‌​​​‌‌​‌​‌​​‌​‌‌‌‌‌‌‌‌‌‌​​‌​​​‌‌‌‌​​‌‌​​‌​‌​‌‌​​​‌‌‌‌‍account stated by the plaintiff, even if no balance has been struck; and the statute of limitations, begins to run only from the date of the last item ‍​‌​​​​‌​‌​‌​‌‌​‌​‌​​​‌​‌‌​‌​​​​​‌‌‌‌‌​‌​‌​‌‌​​​‌‌​‌​‌​​‌​‌‌‌‌‌‌‌‌‌‌​​‌​​​‌‌‌‌​​‌‌​​‌​‌​‌‌​​​‌‌‌‌‍on either side of the account. The case is governed by Penniman v. Rotch, 3 Met. 216. Judgment affirmed.