John Marshall

“ It would seem to be the necessary construction of these words, that the actions on the case to which the exception applies, must be founded on an account. The language of the act conveys the same meaning as if it had been 'all actions of account, and all actions on the case, other than such as are founded on such account as concerns the trade of merchandise,' &c. The foundation of the action must be an account, not a contract. ”

“ It is not enough that a party is liable to pay money; to make it an account, he must have received something for which he is liable to account. Carthew, 226.
There must be mutual accounts; debts and credits on both sides; mutual dealings: a debt or claim on one side, could not be an account, in the view of the exception.
The ground on which the exception rests is, that the merchant looks to remittances, and a course of dealing between the parties at a distance, and the law regards the inconvenience of having settlements made within a short time. ”

“ The mere fact that there is an account between the parties, is not sufficient. An account settled and stated, it is allowed, is not within the statute, and the reason is, that the matters of the account are no longer open, and the account has become a debt.
The evidence to maintain the action shows no matter of account. The consignee was bound to account, but the ship owners, who signed the agreement, had no accounts to keep. ”

“ Do they not concern the trade of merchandise?
Does the agreement alter the nature of these transactions? In every trade there is an agreement, written or otherwise: as to factors it is generally a written contract; and this case may well be considered as one between merchant and factor. ”

“ The counsel for the defendants then moved the court to instruct the jury that inasmuch as the plaintiffs had admitted that their whole cause of action arose from said bill of lading and contract indorsed thereon, the said bill of lading and contract, with the other papers, documents and testimony aforesaid, were not sufficient evidence in point of law to maintain the issue joined on the part of the plaintiffs, in respect to their replication of merchants' accounts. ”

“ The proceeds of the within cargo, amounting to thirty-five thousand two hundred and two dollars eighty-three cents, as per invoice, costs and charges, is to be invested in Algiers or some other port (after deducting all charges, consignee's commission included, except freight and premium of insurance within, of which two last mentioned charges are to be made on the goods) , and returned in the said barque Morning Star to Boston, when Seth Spring and Sons (owners of said barque) are to recover one half of the net profits thereon, in lieu of freight and primage, the voyage round. ”

“ It it required that some one item shall be within six years?
Several cases maintain the last ground; they are chiefly from the courts of chancery. 2 Ves. 400; 6 Ves. 580; 15 Ves. 199; 19 Ves. 148, 180 ”