Blacks Law Dict. 1st ed

ACCOUNTANT GENERAL

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ACCOUNT

was present, is otten important evidence in proving the parentage of a person. ACCOUNT, A. detailed statement of the mutual demands in the nature of debt and credit between parties, arising out of con tracts or some fiduciary relation. 1 Mete. (Mass.) 216; 1 Hemp 114; 32 Pa. St. 202. A statement in writing, of debts and cred its, or of receipts and payments; a list of items of debts and credits, with their respect ive dates. 5 Cow. 593. The word is sometimes used to denote the balance, or the right of action for the balance, appearing due upon a statement of dealings; as where one speaks of an assignment of ac counts; but there is a broad distinction be tween an account and the mere balance of an account, resembling the distinction in logic between the premises of an argument and the conclusions drawn therefrom. A balance is but the conclusion or result of the debit and credit sides of an account. It implies mutual dealings, and the existence of debt and credit, without which there could be no balance. 45 Mo. 574. The word is often used in the sense of "behalf," or "charge;" as in saying that an agent acts upon account of his principal; that a policy is issued on account of whom it may concern. Abbott. ACCOUNT. In practice. A writ or ac tion at common law, (sometimes called "ac count render,") which lies against a per SOD who, by reason of his office or business as bailiff, receiver, or guardian, ought to render an account to another, but tefuses to do so. Fitzh. Nat. Brev. 116; Co. Litt. 172. Account is a writ or action brought against a person who, by means of his office as a guardian, or for some business he has under taken as an agent, or some money he has re ceived for another, ought to render an account to him, and refuses to do it; and he that calls him to an account shall recover of him not only what shall be found due, but also damages for the wrong done him. 1 Amer. & Eng. Enc. Law, 128. ACCOUNT-BOOK. A book kept by a merchant, trader, mechanic, or other person, in which are entered from time to time the transactions of his trade or business. Such books, when regularly kept, may be admitted in evidence. Greenl. Ev. §§ 115-118. ACCOUNT CURRENT. An open or running or unsettled account between two parties. AM.DICT.LAW—2

ACCOUNT DUTIES- 3 >uties payable by the English customs and inland revenue act, 1881, (44 Viet. c. 12, § 33.) on a donatio mortis causa, or on any glit, the donor of which dies within three months after making it, or on joint property voluntarily so created, and taken by survivorship, or on property taken under a voluntary settlement in which the settlor had a life-interest. ACCOUNT RENDERED. An account made out by the creditor, and presented to the debtor for his examination and accept ance. When accepted, it becomes an account stated. ACCOUNT STATED. The settlement of an account between the parties, with a balance struck in favor of one of them; an account rendered by the creditor, and by the debtor assented to as correct, either express ly, or by implication of law from the failure to object. This was also a common count in a decla ration upon a contract under which the plain tiff might prove an absolute acknowledgment by the defendant of a liquidated demand of a fixed amount, which implies a promise to pay on request. It might be joined with any other count for a money demand. The ac knowledgment or admission must have been made to the plaintiff or his agent. Whar ton. ACCOUNTABLE. Subject to pay; re sponsible; liable. Where one indorsed a note "A. C. accountable," it was held that, under this form of indorsement, he had waived demand and notice. 42 N. H. 74. ACCOUNTABLE RECEIPT. An in strument acknowledging the receipt of mon ey or personal property, coupled with an ob ligation to account for or pay or deliver the whole or some part of it to some person. 27 Minn. 315, 7 N. W. Rep. 262. ACCOUNTANT. One who keeps ac counts; a person skilled in keeping books or accounts; an expert in accounts or book keeping. A person who renders an account. When an executor, guardian, etc., renders an ac count of the property in his hands and his administration of the trust, either to the ben eficiary or to a court, he is styled, for the pur pose of that proceeding, the "accountant." ACCOUNTANT GENERAL, or AC COMPTANT GENERAL. An officer of the court of chancery, appointed by act of parliament to receive all money lodged In

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