Boskowitz

This is an appeal from a judgment settling the partnership accounts existing between the parties to the action; and it is insisted that the conclusions of law as to certain items of the account charged to appellant are not supported by the findings of fact.

Difficulties having arisen between these parties as to the conduct of the business, and the firm having but one creditor, it was concluded to close out the business, and an agreement of liquidation was entered into with that *20 object in view. This agreement contained the following provisions: “ 4. The entries in the books as they stand at the present time shall be treated as correct, and as having been made after full discussion of all matters involved. 5. Interest on all overdue accounts becoming due to said Live Oak Distillery Company after this date shall be borne and paid equally between the parties hereto.”

The court held that an item of the account consisting of $666.31 should not be credited to appellant. This item was the value of one half of certain whisky which formed a portion of the purchase price of a tract of land. The court found that this whisky was paid for from the personal funds of the appellant, and that…