Snell v. DeLand

Citations

• 138 Ill. 55
• 27 N.E. 707

Syllabus

<p>1. Partnership—compensation for the services of one partner—how charged. Where the court, on bill to settle a partnership account, finds that one of the partners is entitled to compensation for services, and the amount thereof, it is proper to render a decree against the other partner for one-half of such compensation, instead of charging the .gross sum to the firm, and then decreeing that such other partner pay half of it.</p> <p>2. Master’s report—should show the items allowed and disallowed. The master to whom a cause is referred to take and state a partnership account, should state the items allowed and disallowed. If he fails to .do so, it is the duty of the court, on proper exception, to recommit the master’s report to him, with instructions to conform to the proper practice.</p> <p>3. Same—exhibits before master—shown in record. Where a master’s report of his statement of an accounting refers to exhibits or accounts filed by the parties, as showing the items of the accounts of each party, .such exhibits should not be omitted from the record sent to this court. If left out of the transcript, the record should be amended; and if detached from the report and lost, they should, on application to the court below, be supplied, and then shown in the record.</p> <p>4. Same—exception to master’s report—should be specific. A party objecting to the allowance of any item of an account by the master should except specifically to the items complained of. An exception to the aggregate amount of the items contained in certain exhibits, .and “to any part thereof,” is too general, as it would require the court to restate the account, the same as if no accounting had been had before the master.</p> <p>5. Same—form of master’s report—contents. Where the respective parties make out and file with the master their itemized accounts, the master may state the result of the accounting, with the items rejected, in the body of his report, and refer to the schedules or accounts filed