The statute authorizing cour*; to refer causes, applies only to cases, where accounts, in the common acceptation of that term, may exist an(^ require examination. 2 R. S. 384, § 39. Actions of tort are not embraced ; for though the examination of numerous items of damage may be involved, they do not constitute an account technically or properly speaking, between the parties. This has always been the understanding of the court, as is apparent from the course of the decisions. 17 Johns. R. 129. 18 id. 26.
