S. But as respects the agreement to carry and deliver, the hill is a contract, to be con strued, like all other contracts, according to the legal import of its terms, and cannot be varied by parol. 25 Barb. N. Y. 16 : 3 Sandf. N. Y. 7. In this connection may also be mentioned the receipt customarily given in the New England states, more particularly for goods on which an attachment has been levied. The officer taking the goods often, instead of retaining them in his own manual control, delivera then: to some third person, termed the " receiptor," who gives his receipt for them, undertaking to redeliver upon de mand. This receipt has in some respects a peculiar force. The receiptnr having ac knowledged that the goods have been attached cannot afterwards object that no attachment was actually made, or that it was insufficient or illegal. 11 Mass. 219, 317 ; 24 Pick. Mass. 196. Nor can he deny that the property was that of the debtor, except in mitigation of damages or after re-delivery. 12 Pick. Masa. 562 ; 13 fd. 139 ; 15 id. 40. And, in the ab sence of fraud, the value of the chattels stated in the receipt is conclusive upon the receiptor. 12 Pick. Mass. 362.
9. Where the payment is made in some particular currency or medium, as doubtful bank-bills, a promissory note of another per son, etc., clauses are often inserted in the receipts specifying the condition in which auch mode of payment is accepted. The rule of law in most ot our states is that negotiable paper given in payment is presumed to have been accepted on the condition that it shall not work a discharge of the demand unless the paper shall ultimately produce satisfac tion; and if an intent to accept it absolutely does not affirmatively appear, the creditor is cntitled, in case the paper turned out to him is dishonored, to return it and claim to be paid anew. See PAYMENT. If the receipt is silent on that subject, it is open to explanation, and the creditor may rebut it by proof that the payment admitted was in fact made by a note, bill, check, bank-notes afterwards ascer tained to be counterfeit, or notes of a bank in fact insolvent though not known to be so to the parties, etc. 1 Wash. C. C. 338 ; 1 Watts & S. Penn. 521 ; 2 Johns. Cas. N. Y. 438 ; 2 Johns. N. Y. 455 ; 13 Wend. N. Y. 101 ; 3 McLean, C. C. 265 ; 5 J. J. Marsh. Ky. 78. But see 3 Caines, Cas. N. Y. 14 ; 1 Munf. Va. 460 ; 1 Mete. Mass. 156. But if the agreement of the parties is specified in the receipt, the clause which contains it will bind the parties as being in the nature of a con tract. 4 Vt. 555 ; 1 Rich. So, C. 111 ; 16
Johns. N. Y. 277 ; 23 Wend. N. Y. 345 ; 2 Gill & J. Md. 493 ; 3 B. Monr. Ky. 353. A receipt for a note taken in payrnent of an ac count will not, in general, constitute a defence to an action on the account, unless it appears by proof that the creditor agreed to receive the note as payment and take the risk of its being paid. 10 Md. 27.
10. Receipts, uses of. A receipt is often useful as evidence of facts collateral to those stated in it. It proves the payment; and whatever inference may be legally drawn from the fact of the payrnent described will be supported by the receipt. TillIS, receipts for rent for a given terra have been held prind facie evidence of the payment of all rent previoualy accrued. 15 Johns. N. Y. 479 ; 1 Pick. Maas. 332 ; 2 E. D. Smith, N. Y. 58. And they have been admitted on trial of a writ of right, as showing acts of ownership on the part of him who gave them. 7 C. B. 21. A receipt given by A to B for the price of a horse, afterwards levied on as property of A but claimed by B, was once adufitted as evidence of ownership irgainst the attach ing creditor. 2 Harr. N. 78. A receipt " in full of all accounts," the amount being less than that called for by the accounts of the party giving it, was held in his favor evidence of a mutual settlement of accounts on both sides, and of payment of the balance ascertained to be due after setting off one account against the other. 9 Wend. N. Y. 332. A receipt given by an attorney for securities he was to collect and account for has been held presumptive evidence of the genuineness and juetnesa of the securities. 14 Ala. 500. And when a general receipt is given by an attorney for an evidence of debt then due, it will be presumed he received it in his capacity as attorney for collection; and it is incumbent on him to show he receiveo it for some other purpose, if he would avoid An action for neglect in not collecting. 3 Johns. N. Y. 185.
11. Receipts, larceny ancl forgery ( f. A receipt may be the subject of larceny, 2 Abb. Pract. N. Y. 211 ; or of forgery, Russ. & R. 227 ; 7 Carr. & P. 459. And it is a sufficient " uttering" of a forged receipt place it in the hands of a person f-ir inspection with in tent fraudulently to induce him to make an advance on the faith of the payment men tioned in the spurious receipt has heen made. 14 Eng. L. & Eq. 556. See FORGERY.