clear space clear space clear space white space
A
 r c h i v e s   o f   M a r y l a n d   O n l i n e

PLEASE NOTE: The searchable text below was computer generated and may contain typographical errors. Numerical typos are particularly troubling. Click “View pdf” to see the original document.

  Maryland State Archives | Index | Help | Search		 search for:
clear space
white space
Reports of Cases in the High Court of Chancery of Maryland 1846-1854
Volume 200, Volume 4, Page 53   View pdf image (33K)
 Jump to  
   << PREVIOUS  NEXT >>
clear space clear space clear space white space

WALKER, ADM'R OF HOUSE ET AL VS. HOUSE. 53
tions, and the effort to establish by proof, that he had covered
up deficiencies in the cash means of the firm by forced entries
in the books, has signally failed, it appearing upon examination,
that so far from deficiencies in the cash being concealed by such
means, surpluses to a considerable amount have been disclosed,
which, but for the entries in question, might never have seen
the light. The effect of these entries as explained by the wit-
nesses, and indeed as is apparent upon their face, was to in-
crease the funds of the firm, and of course to benefit the part-
nership. The defendant if dishonest, might have put the money
in his pocket, or applied it to his individual use, but knowing it
to have been derived from the sales of the property of the firm,
or from collections, or however derived, to belong to the part-
nership, he made such entries in the books as the occasion re-
quired.
It is insisted that the necessity for these entries betrays a
want of skill and care in the management of the business which
should predispose the court to appoint an agent to take charge
of it. Entries of the character referred to, have certainly an
appearance of negligence, and may indicate a want of skill, but
the manner in which the business was conducted, is supposed to
relieve the defendant from a part, at least, of the imputation
which might, under different circumstances, attach to him. It
appears that various agents were employed in selling lumber,
and the entries in the books were made from the reports of these
agents, and it is quite as likely that these agents neglected to
report sales, or the receipt of cash, as that being reported the
book-keeper omitted to make the proper entry. At all events,
the fact of the subsequent entries having the effect to benefit the
firm, and in a corresponding degree prejudicing the defendant
as an individual, rescues the transaction from the injurious in-
terpretation which might otherwise be put upon it. It is more
than probable, that he might have appropriated these excesses of
cash to his own use without detection, and that he did not do so,
but by proper entries in the books threw them into the general
funds of the firm for the benefit of the partners, cannot be al-
lowed to impair the confidence which the deceased partner so

  		clear space
clear space
white space

Please view image to verify text. To report an error, please contact us.
Reports of Cases in the High Court of Chancery of Maryland 1846-1854
Volume 200, Volume 4, Page 53   View pdf image (33K)
 Jump to  
   << PREVIOUS  NEXT >>


This web site is presented for reference purposes under the doctrine of fair use. When this material is used, in whole or in part, proper citation and credit must be attributed to the Maryland State Archives. PLEASE NOTE: The site may contain material from other sources which may be under copyright. Rights assessment, and full originating source citation, is the responsibility of the user.

Tell Us What You Think About the Maryland State Archives Website!

An Archives of Maryland electronic publication.
For information contact mdlegal@mdarchives.state.md.us.

©Copyright  October 06, 2023
Maryland State Archives