Sannickson

Heydenfeldt, J., concurred.

This is a suit brought in the Court below upon a number of accounts for labor and services, and for furnishing goods and materials for the defendants’ use and benefit, which accounts purport to be “audited and approved” by a Board of Trustees of the “ Laura Virginia Association,” and are in some instances, “ certified to be correct” by the Board of Trustees of that Association. The principal question raised by the record in the cause, is whether the use of the language, “ audited and approved,” aud “ we certify the above to be correct,” is language sufficient in the meaning of the statute to warrant us in the opinion, that *58 it constitutes an instrument of writing, and is not barred by that portion of the statutes of limitation applying to accounts.

We are of the opinion that the above language, used by the Trus-’ tees of “ The Laura Virginia Association,created a liability of a higher character than that arising from a mere account, and that it constituted the matters sued upon, instruments of writing within the meaning of the statute; and,, that the Court below, therefore, erred in its judgment of law at the trial oí the cause, in holding the…