Account

Abstract

The writ of account was designed to make the defendant render an account of moneys received from or on behalf of the plaintiff. Only when the existence and exact extent of any indebtedness was established by audit could the plaintiff recover the debt as a liquidated sum. The cases in this chapter show how the action was extended from actions against bailiffs to reach non-contractual receivers of money. The bailiff actions were based on contract, the latter on quasi-contract (or restitution); but the action did not extend to the receipt of money by wrongdoers. There was much discussion of the defences which could be pleaded to the action, by way of denying accountability, as opposed to those which could only be pleaded before the auditors.