Guernsey

Defendant, a corporation, appeals from the judgment in favor of plaintiff, presenting the record by bill of exceptions.

It appears, as found by the court, that “the Murray M. Harris Company became indebted to the plaintiff for goods sold and delivered in the sum of $497.50, and that thereafter on. the 18th day of December, 1913, . . . the defendant, Johnson Organ & Piano Manufacturing Company, in writing assumed and agreed to pay the same to this plaintiff.” The only evidence whatever offered in support of this finding was a letter dated December 16, 1913, addressed to plaintiff, signed “Johnson Organ & Piano Mfg. Co., by A. B. Streeter, Secretary,” wherein he said:

“Tour favor of the 10th inst. received. Regarding our account with you, we shall be more than glad to make settlement as soon as the proper adjustment and agreement on our account can be reached. In the first place, the statement rendered by you on the 10th does not contain a credit of $63.60 to which we are entitled. We have also- returned some blowers to your local warehouse and are holding their receipt for same, but have not as yet received proper credit. At such time we shall be glad to make final settlement…