Ketchum v. Clark

Summary

The court held that, in an accounting reference under the applicable code provision, parties who did not object before the referee or take exceptions to the referee's report were generally precluded from challenging the account on appeal. The decree was modified to credit Alva Clark with an additional $150, reducing his indebtedness from $737.43 to $587.43, and was otherwise affirmed with appeal costs paid from the receiver's fund.

Holdings

1. When a reference to take and state an account is made under the accounting provision of the Code, it is governed by the former chancery practice; if no objection is made before the referee and no exception is taken to the report, the parties are concluded by the report and may not raise issues concerning the account's details at the hearing or on appeal.
2. The decree had to be amended to credit Alva Clark with the full $450, reducing his indebtedness from $737.43 to $587.43, with interest; in all other respects, the decree was affirmed.

Questions Presented

1. Whether a party may challenge details of a referee's accounting on appeal when the party made no objection before the referee and took no exception to the report.
2. Whether the decree should be corrected because the referee improperly charged Alva Clark individually with $450 received by the firm, while crediting him with only $300.

Disposition

other