Sharp v. Miller

Decision Date18 December 1923
Docket NumberCase Number: 12726
Citation94 Okla. 217,1923 OK 1169,221 P. 747
PartiesSHARP v. MILLER, Adm'x.
CourtOklahoma Supreme Court
Syllabus

¶0 Account--"Mutual Account."

A mutual account is one based on a course of dealing where each party has given credit to the other in reliance on the understanding that upon settlement each side of the account will be allowed so that one will reduce the other. Where the items in one account are all charges against one party and in favor of the other, it is not a mutual account, since it does not show a system of mutual dealings and of reciprocal demand between the parties. In a mutual account each party has a demand or right of action against the other. Accordingly an account consisting of items on one side and payments merely on the other is not a mutual account. 1 C. J. 598.

Geo. W. Partridge, for plaintiff in error.

C. G. Hornor, for defendant in error.

THREADGILL, C.

¶1 This is an appeal by the plaintiff from an order of the district court of Logan county sustaining a motion of defendant for judgment on the pleadings. The facts necessary to determine the question in controversy are substantially as follows: The plaintiff is a practicing physician in Guthrie, Okla., and on May 10, 1921, he brought suit against the defendant, as administratrix of the estate of Martha E. Miller, deceased, to have allowed this claim against the estate for the sum of $ 242, with interest at six per cent. from May 3, 1921. This claim was based upon an open account for services rendered in treating the deceased from May 6, 1906, to December 31, 1920. The account is itemized and up to December 29, 1907, it had run to the sum of $ 89.25 and the amount paid on the same, $ 83.25. To July 21, 1908, the account had run to $ 13 and the amount paid $ 10, leaving $ 3 balance unpaid on that date. The account continued to run to December 31, 1920, with no other payments made. From January 19, 1908, to December 31, 1920, the only items in the account are as follows:

February 17, 1919, to one visit, $ 2; December 21, 1919, to one visit, $ 2; February 11, 1920, to one visit $ 2; October 23, 1920, to prescription $ 1, making a total of $ 7. The patient died February 9, 1921, and Lula E. Miller was appointed administratrix of her estate. On May 3, 1921, and within the time for presenting claims, the plaintiff presented his account to the administratrix for allowance, and on May 4, 1921, the administratrix allowed the last four items above set out and rejected the others on the ground of the bar of limitation. The plaintiff refused to accept the allowance and brought suit in the district court to have the whole claim allowed. On May 21, 1921, the defendant filed motion for judgment on the pleadings, asking that the plaintiff be allowed the sum of $ 7, being the four items within the bar of the statute and disallow the other items in the account because barred by statute of limitation, and on June 17, 1921, the court sustained the motion and the plaintiff appealed.

¶2 There is but one question for us to consider in passing on this case and that is whether or not the items of this account, except the last four, are barred by section 185, Comp. Stat. 1921, and this question must be determined by the nature of the account, as to whether it is a mutual open account or a simple open account. As we understand, it is conceded by both parties, that if this account is a mutual account the bar of the statute does not commence to run till the date of the last item but if a simple open running account the bar of the statute commences to run from the date of each particular item. The plaintiff contends that the statement of the account...

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3 cases
  • Brogden v. Baugh Adm'r.
    • United States
    • Oklahoma Supreme Court
    • March 17, 1936
    ...of limitations would run as soon as three years elapsed. Shawnee National Bank v. Marler et al., 106 Okla. 71, 233 P. 207; Sharp v. Miller, 94 Okla. 217, 221 P. 747. If the claim were not classed by plaintiff as "for expenses of last sickness," we assume it would not even be contended that ......
  • Pitts v. Walker
    • United States
    • Oklahoma Supreme Court
    • September 24, 1940
    ...item therein was a separate transaction and recovery thereon barred as to all such items of over three years' standing. Sharp v. Miller, Adm'x, 94 Okla. 217, 221 P. 747. ¶10 Assuming that the statute would run on each item as defendant contends, the petition did not show that the statute ha......
  • Sharp v. Miller
    • United States
    • Oklahoma Supreme Court
    • December 18, 1923

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