Dyer

This is an appeal by defendants from a judgment rendered in plaintiff’s favor for the sum of $892.01, in an action instituted by plaintiff against the representatives of the estate of James W. Minturn, deceased, for the purpose of establishing the validity of a rejected claim presented against said estate by plaintiff for a balance claimed to be due upon a mutual, open, and current account. Minturn died on May 27, 1917. Defendants deny the indebtedness, aver payment, and plead the statute of limitations.

The question of the application of the statute of limitations depends upon the character of the account sued upon. If, as plaintiff avers, a “mutual, open, and current account” has been shown, the action is not barred by the statute, for the reason that suit was commenced within four years from the date of the last item of the account. (Subd. 2, sees. 337 and 344, Code Civ. Proc.) Appellants claim that no mutual, open, and -current account has been shown. In this respect it is -contended that the account sued upon lacks mutuality and reciprocal demands and is merely a statement showing payments advanced by plaintiff to third persons for and on behalf of plaintiff and said…