Schmidt

The plaintiff, G. P. Schmidt, brought this action to recover from defendant, W. H. Cain, the sum of $4,892.40, the purchase price of an article known as “No. 10 Glazed Back Walls,” used in the manufacture of gas heaters,^ alleged to have been sold and delivered to defendant.

The case was tried by the court sitting without a jury, and judgment was entered in favor of the defendant. Prom this judgment plaintiff prosecutes this appeal.

The amended complaint is in three counts. The first count alleges the making of a contract on May 11, 1922; the delivery of the “glazed'back walls” by plaintiff to defendant and the acceptance thereof; the demand for payment, and the refusal of the defendant to pay. The second cause of action is based upon a common count for goods sold and delivered. The third cause of action is based upon an account stated.

The answer denies that a written contract was made; denies that the defendant accepted any of said back walls, but admits that 456 back walls were delivered by plaintiff to defendant between the twentieth day of October, 1922, and the first day of January, 1923. The answer likewise denies the allegations of the second and third causes of action,…