189 Mass. 173 | Mass. | 1905
This is a bill in equity seeking to have the proceeds of certain lands and buildings held by the defendant
The land and buildings formerly belonged to Charles L. Jones and Henry E. Jones as tenants in common, and they carried on on the premises the business of manufacturing soap, candles, etc., under the style of C. L. Jones and Company. There is nothing to show that the land and buildings were firm property or were so regarded. Charles L. Jones died in March, 1879, and devised his half of the land and buildings to Frank H. Jones with one half of the fixtures, machinery and apparatus used in the business, and thereafter Heury E. Jones and the said Frank H. Jones carried on the business on the premises as equal partners under the same style as that under which it had been carried on formerly. There is nothing to show that there was any conveyance of the land and buildings by them to themselves as a firm or that it was agreed or understood that the land and buildings should be regarded as partnership property, and they were not so entered on the books. It is plain that the use of them for partnership purposes did not of itself convert them into partnership assets, or conclusively show an intention to treat them as such. Grubb’s appeal, 66 Penn. St. 117. Robinson Bank v. Miller, 153 Ill. 244. Frink v. Branch, 16 Conn. 260. Ware v. Owens, 42 Ala. 212. Lind. Part. (2d Am. ed.) 331. Bates, Part. §§ 286, 287.
No rent was paid, and the taxes, insurance and repairs that were paid by the firm with the new floors that were put in and the small additions that were made to the buildings well might be regarded as an offset to the use of the premises. The fixtures, including machinery, hangers, belts, pulleys, boilers and
Decree affirmed.