' OLIVEB V. OUNNINGHAM. 697 �Eobinson, Haines & Co. We have, therefore, concluded that the complainant Oliver is entitled toa deoree that shall afiford him suitable and proper relief. �Befofe a final decree can be made there mnst be a refer- ence to a master to state an accoant. In stating sach ac-* count, timber taken from the lands and the personal property received by the defendants will be charged against them as follows, viz. : �Value of timber, ...... $110,000 �Personal property, including logs, teams, and lumbering sup- plies, and goods in store, . . . . - 70,000 �Accounts and bills receivable trangferred to Cmuiiingham by Oliver, - . . - . . - 11,000 �The defendants should be credited as follows : �G. J. Kobinson's interest in the flrm of Oliver & Robinson in �case of his election to retire, .... 20,000 �Cimningham, Hunt, and Eschelmaii mortgage, - . 37,450 �Amount paid David Preston, - - - . 12,287 �C, Haines & Co. mortgage, - - - ' - - 16,000 �Psid to Joseph Hill, - - - . . 1,000 �Paid for E. & G. K. Haines mortgage. ... 6,000 �Oliver & Robinson's debta, .... 25,000 �Amount of Wayne mortgage, . . . • . 10,000 �$127,739 The defendants should be allowed on such accounts for the taxes paid. Interest on the balance should be computed at the rate of 7 per cent, per annum from October 17, 1874, the date of the final sale of timber by defendants, to the date of the master' s report. The proofs do not disclose any earlier time which the court would feel justified in fixing as the date from which interest should be computed, and the defendants should also be allowed a reduction from the amount charged against them for notes and accounts to the extent that they were uncollectible. �The deeree will also provide for the reconveyance of all the lands transferred by Oliver, as well those in townships 28 and 29 north, as those lyiiig outside of those townships not heretofore reconveyed to complainant. The claim of com- plainant for allowance for the mill burned while in defend- ants' control, cannot be allowed, as we think there is no ��� �