Case Name: BENJAMIN P. TOWNSEND vs. JOHN S. TOWNSEND
Court: Delaware Superior Court
Jurisdiction: Delaware
Decision Date: 1848
Citations: 5 Harr. 125
Docket Number: 
Parties: BENJAMIN P. TOWNSEND vs. JOHN S. TOWNSEND.
Judges: 
Reporter: Delaware Reports
Volume: 5
Pages: 125–126

Head Matter:
BENJAMIN P. TOWNSEND vs. JOHN S. TOWNSEND.
What items are properly chargeable in a book account.
Assumpsit for goods sold, &c., money lent, &c., with the common counts. Pleas, non assumpsit-.
Mr. Platt put in the plaintiff’s book of original entries, with his oath, &c.
Mr. Rodney objected to the following items of charge in the plaintiff’s books:—
1. To a bay horse sold him $45. 2. Hire of wagon; tallage and tavern expenses. ‘ 3. Lot of wheat on the ground $14. 4. Corn delivered by J. T. Townsend $28. 5. Oats delivered by Samuel Stanton; sold for 35 cents, charged 70. 6. A stove omitted (interlined) $10. 7. One grubbing hoe of J. Stevens $1 50. 8. Balance on settlement $1 45. 9. Sharpening a hoe of Stevens 12½ cents.
Platt, for plaintiff.
Rodney, for defendant.

Opinion:
By the Court:
The plaintiff's book of accounts is not evidence of cash lent or of cash paid. It is not sufficient evidence in itself of a balance due on a settlement between the parties; the entry of "a bay horse $45," needs confirmation by other evidence of the sale and price; a horse is not an article of ordinary merchandise; " tallage and tavern expenses" must be a charge for cash paid for tallage and tavern expenses; arid is not proper. The " lot of wheat on the ground" also needs confirmation.