Hewitt v. Williams

Citations

• 118 La. 236
• 42 So. 786
• 1907 La. LEXIS 699

Syllabus

<p>1. Corporations — Insolvency— Claims or Oeeicees — Necessity or Accounting.</p> <p>The manager, secretary, and treasurer of an insolvent mercantile corporation, who.se accounts have never been settled, cannot be permitted to recover on particular items necessarily involved in a general accounting.</p> <p>2.. Evidence — Documentary.</p> <p>The report of an expert accountant appointed by the court, though verified by affidavit, is not admissible in evidence, when such report has never been homologated or proven to be correct by the testimony of the expert on the triai.</p> <p>TEd. Note. — For cases in point, see Cent. Dig. vol. 20, Evidence, § 1047.1</p> <p>3. Appeal — Record — Commercial Books — Auditing Below.</p> <p>Commercial books should be properly audited below, and not to be sent up to the Supreme Court for general examination.</p> <p>(Syllabus by the Court.)</p>