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“This was a writ of error to the seventh Circuit Court of the United States, for the district of Kentucky, sued out by the plaintiff below; and the case was presented for the consideration of this Court, upon a bill of exceptions, taken by the plaintiff in error. An action of assumpsit was insisted against Charles Wilkins, Jonathan Taylor, James Morrison, Anthony Butler, and Isaac White, in 1823. The defendants, on the first of March 1810, by articles of agreement, under their respective hands and seals, entered into a partnership, for the purpose of manufacturing and vending salt, at Saline, near the Wabash, in the then Illinois Territory, under the firm of Jonathan Taylor & Co.; and the object of this suit is the recovery of about twenty thousand dollars, claimed to be due on the sale and delivery of castings, to that value or amount.”

Case Citation

26 U.S. 351