ACCOUNT. A detailed statement of the mutual demands in the nature of debt and credit between parties, arising out of contracts or some fiduciary relation. 1 Mete. Mass. 216 ; 1 Hempst. Ark. 114 ; 32 Penn. St. 202.
A statement of the receipts and payments of an executor, administrator, or other trustee, of the estate confided to him.
An open account is one in which some term of the contract is not settled by the parties, whether the account consists of one item or many. 1 Ala. N. s. 62 ; 6 id. 438.
A form of action, called also account render, in which such a statement, and the recovery of the balance which thereby appears to be due, is sought by the party bringing it.
2. In Practice. In Equity. Jurisdiction concurrent with courts of law is taken over matters of account, 9 Johns. N. Y. 470 ; 2 A. K. Marsh. Ky. 338; 1 J. J. Marsh. Ky. 82 ; 2 Caines, Cas. N. Y. 1; 1 Paige, Ch. N. Y. 41 ; 1 Yerg. Tenn. 360; 1 Ga. 376, on three grounds : mutual accounts, 18 Beay. Rolls, 575 ; dealings so complicated that they can not be adjusted in a court of law, 1 Schoales & L. Ch. Ir. 305 ; 2 id. 400 ; 2 Hou. L. Cas. 28 ; 2 Leigh, Va. 6 ; 1 Mete. Mass. 216 ; 15 Ala. x. s. 34; 17 Ga. 558; the existence of a fiduciary relation between the parties, 1 Sim. Ch. N. s. 573 ; 4 Gray, Mass. 227 ; 1 Story, Eq. Jur. 8th ed. 4 459, a.
In addition to these peculiar grounds of jurisdiction, equity will grant a discovery in cases of account on the general principles regulating discoveries, 8 Ala. N. s. 743 ; 4 Sandf. N. Y. 112 ; 35 N. H. 339, and will af terwards proceed to grant full relief in many cases. 1 Madd. Ch. 86 ; 6 Ves. Ch. 136 ; 9 id. 437 ; 10 Johns. N. Y. 587 ; 17 id. 384 ; 5 Pet. 495.
3. Equitable jurisdiction over accounts ap plies to the appropriation of payments, 1 Story, Eq. Jur. 8th ed. 44 459-461 ; agency, 2 Mc Cord, Ch. So. C. 469 ; including factors, bail iffs, consignees, receivers, and stewards, where there are mutual or complicated accounts, 1 Jac. & W. Ch. 135 ; 13 Yes. Ch. 53 ; 9 Beay. Rolls, 284; 17 Ala. N. s. 667 ; trustees' ac counts, 1 Story, Eq. Jur. 4 465 ; 2 Mylne & K.
Ch. 664 ; 9 Beay. Rolls, 284 ; 1 Stockt. N. J. 218 ; 4 Gray, Mass. 227 ; administrators and executors, 22 Vt. 50; 14 Mo. 116 ; 3 Jones, Eq. No. C. 316 ; 32 Ala. N. s. 314 ; see 23 Miss. 361 ; guardians, etc., 31 Penn. St. 318; 9 Rich. Eq. So. C. 311 ; 33 Miss. 553 ; tenants in com mon, joint tenants of real estate or chattels, 4 Yes. Ch. 752 ; 1 Yes. & B. Ch. 114 ; partners, 1 Hen. & M. Va. 9; 3 Gratt. Va. 364 ; 3 Cush. Mass. 331; 23 Vt. 576 ; 4 Sneed, Tenn. 238 ; 1 Johns. Ch. N. Y. 305; directors of companies, and similar officers, 1 Younge & C. Ch. 326 ; apportionment of apprentice fees, 2 Brown, Ch. 78; 1 Atk. Ch. 149 ; 13 Jur. 596; or rents, 2 Ves. & B. Ch. 331; 2 P. Will. Ch. 176, 501 ; see 1, Story, Eq. Jur. 4 480; contribution to real estate, 3 Coke, 12 ; 3 Bligh, 590; 2 Bos. & P. 270; 1 Johns. Ch. N. Y. 409, 425 ; 7 Mass. 355; 1 Story, Eq. Jur.1 487 ; general average, 2 Abbott, Shipp. pl. 3, c. 8, 4 17 ; 18 Yes. Ch. 190; 4 Kay & J. Ch. 367 ; 2 Curt. C.
C. 59 ; between sureties, 1 Story, Eq. Jur. 44 492-504 ; liens, Sugden, Vend. 7th ed. 541; 8 Paige, Ch. N. Y. 182, 277 ; rents and profits between landlord and tenant, 1 Schoales & L.
Ch. Ir. 305 ; 7 East, 353 ; 4 Johns. Ch. N. 287 ; in case of torts, Bacon, Abr. Accompt, B. a levy, 2 Atk. Ch. 362; 1 Yes. Sen. Ch. 250; 1 Eq. Cas. Abr. 285 ; and in other cases, 3 Gratt Va. 330 ; waste, 1 P. Will. Ch. 407 ; 6 Ves Ch. 88; 1 Brown, Ch. 194 ; 6 Jur. N. s. 809 , 5 Johns. Ch. N. Y. 169 ; tithes and moduses, Comyns, Dig. Chawncery (3 C.), Distress (M. 13).
Equity follows the analogy of the law, in re fusing to interfere with stated accounts. 2 Schoales & L. Ch. Ir. 629; 3 Brown, Ch. 639 n.; 19 Yes. Ch. 180; 13 Johns. Ch. N. Y. 578 ; 6 id. 360; 3 McLean C. C. 83; 4 Mass. C. C. 143; 3 Pet. 44; 6 id. 61 ; 9 id. 405. See Ac COUNT STATED.
4. At Law. The action lay against bail iffs, receivers, and guardians, in socage only, at the common law, and, by a subsequent ex tension of the law, between merchants. 11 Coke, 89 ; 12 Mass. 149.