26 TfEDMBkli REPORTER. �is laid upon the method of keeping the booka, As the payment of the note of the defendatits first due, given" for these, was ientered as an adTance. But the others were not entered so, and, when further entries wbre made, the amounts of the orator's notes were eiitered as advances. These entries were all apjiarently irregular. But the irregularity of book-keeping should not vary the rights of the parties, nor afiect them otherwise than as evidence of how the matterwas linderstood by thpse making or directing the entries. In this case the making these entriea is explained by the evidence. As this itekn stands upon the report and evidence, these were valid notes against the orator. They are now held by the defendants in their own right. The orator has ne ver paid them, and they are entitled to hold them and have them reckoned at theiir face. The exceptions to the disaliowanee of the balance of $7,000 are sustained, aiid the whole item is a,llowed. �3.' As to the item of $20,000, stipulated profit, presented for allowance by the defendants. The claim for this item grew out of a proposai in writing made by the orator and accepted iu writing by the defendants. The effect of the proposai and ac- ceptance is a matter of law arising upon the instruments. There is no question but that the defendants were to have, in some manner, $20,000 as an inducement for their under- takings. They had been f urnishing stone at stipulated priees. The orator proposed that they should continue to f urnish stone, and also that they should ftirrrish buildings and power for finishing and handling them, and means for carrying on the business, and offered them one-third of the profits, which he would guaranty would be $20,000. They said thereupon that the price theretofore agreed upon for stone was not to be considered as included in the $20,000, and assented, and provided that a full agreement in accordance should be there- after executed. Then they added that the understanding was that the full agreement might be modified and made so as to fix the compensation of the defendants by a definite price for stone, in addition to the priees theretofore agreed upon, "this in lieu of the one-third interest, but not of the given sum of ��� �