Supreme Court of Iowa April 15, 1861 (Burnell v. Dunlap)

Lowe, C. <7.

Action upon an account for §326,33. The defence was a set-off founded also upon a book account, to prove which the defendant offered two books of original entries marked “ A ” and “ B,” and made the necessary preliminary proof. The account as charged in book A was. headed as follows, on page 46 : “ B. Alden or Burnell & Gillett..”

On page 60, “B. Alden or Burnell, Gillett & Co.