Case ID: del-cas_1/html/0505-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

SAMUEL NILES v. PATRICK McCONAUGHEY.
    Supreme Court. New Castle.
    November, 1805.
    
      Clayton’s Notebook, 26.
    
   It was in this case determined that the charge of a cash item on a book of original entries regularly and fairly kept cannot be recovered where the only evidence to support the action is the book supported by the oath of the party; nor admitted as a set off under the Act about defalcation, [1 Del.Laws 162,] because the payment of money is not a matter properly chargeable in an account, within the meaning of the Act concerning contracts and assumptions, 1 Del.Laws 328.

[Note.] So it was said by the Court in Smith and Brown v. McBeath, Administrator of Lowber, November Term, 1814, “Cash items are not properly chargeable in account.”