Young

This is an action upon an account stated. The defendant appealed from a judgment of $660.67 in favor of the plaintiff.

Dennis, Kimball & Pope, Inc., of the state of New York, is a fruit marketing corporation. In October, 1925, through its California agent, this corporation advanced $1,750 to the appellant to harvest and market his grape crop. Pursuant to agreement six cars of grapes were shipped to this company on consignment, and sold in the New York market for the account of appellant. The complaint alleges that “on or about the 19th day of November, 1925, ... an account was stated between Dennis, Kimball & Pope, Inc., and the defendant” in which statement it was agreed be tween the parties that a balance of $660.67 was due the corporation, no part of which had been paid. This account was assigned to the respondent. In proof of the stated account, Mr. Barr, the local agent of the marketing corporation, testified that on December 9, 1925, he wrote a letter to the appellant inclosing his account, together with bills of lading, which letter concluded with this language: “Also statement of your account showing a balance due us of $660.67, ...” The witness said that in January,…