Scottish Court of Session Decisions

This is a very complicated multiplepoinding, which has been in dependence since 1848, in regard to the funds of the late firm of John Laird & Sons, merchants in Port-Glasgow. A remit had been made to an accountant, who made a long report on which parties had been heard. In the discussion on that report a view of the case had been presented for the first time as to the liability of the trustees of Mathew Laird, one of the partners, to account for the profits of the firm. It was objected that it was too late to state this matter at so advanced a stage of the cause; but the Court held that the party stating it was not foreclosed from doing so, although the delay which had taken place might affect the question of expenses. It was considered, however, necessary to have a statement from the accountant as to the arithmetical result which the new view, if given effect to, would have on the accounting betwixt the parties, and a remit was accordingly made to him to prepare such a statement.