The plaintiffs’ counsel contends that the referee erred in permitting the defendant to give evidence of his account against the plaintiffs. This contention is founded on the fact that the plaintiffs’ attorney served upon the defendant’s attorney notice that the plaintiffs demanded of the defendant “a copy of the defendant’s account, and a bill of particulars of the defendant’s set-offs and counter-claims and causes of action alleged in his answer;” and that no copy of his account, verified by affidavit, was furnished. It appears that afterwards the plaintiffs’ attorney, on motion, obtained an order of the-court directing the defendant, within 20 days, to serve “a bill of particulars-of his claims, demands, causes of action, set-offs, and counter-claims alleged and set forth” in his answer. Within that time a bill of particulars (designated as such on its face) was served upon the plaintiffs’ attorney, who returned it indorsed with his notice that he refused “to accept service of the-within bill of particulars on the ground that the complaint and answer” were, and the bill of particulars was not, verified. The pleadings were verified. A demand in writing of a copy of the defendant’s account would call upon the latter to furnish it, verified by affidavit, within 10 days; and the statute provides that, if he fail so to do, “he is precluded from giving evidence of the account. ” Code Civil Proc. § 531. The demand in the notice was for both a copy of defendant’s account and a bill of particulars, and apparently by both the same subject-matter was called for. While those matters constitute an account within the meaning of the statute,
(Barkley v.
Railroad Co., 27 Hun, 515 ,) they also constitute a claim; so that either a copy of the account, or a bill of particulars of the claim of the defendant, alleged in his answer, would embrace the same matters, except, perhaps, the alleged indebtedness for certain promissory notes might not come within the term “account.” It evidently was not the purpose to require both. And when, pursuant to the order, the bill of particulars was served, containing the items of the entire subject-matter of the claim or account alleged in the answer, it was treated as satisfactory, except in the omission of the affidavit of verification, which was deemed by him a defect or irregularity that justified the refusal of the plaintiffs’ attorney to receive it. Here arose a question of practice, on which, as applicable to a bill of particulars, the plaintiffs’ attorney was wrong, as the order did not require its verification; while if it had been a copy of defendant’s account, within the meaning of the statute, served pursuant to demand for it, he would have been justified in returning it. It was in compliance with the order; and, in view of the situation, we think there was no error in permitting the defendant to make proof of the matters alleged by way of counterclaims and set-offs in his answer. The notice embraced a demand for a bill of particulars, as well as a copy of the defendant’s account, without distinction of the matter to be covered by them, respectively; and by the order after-wards obtained and served, a bill of particulars of all those matters alleged in the answer was required. This fairly enabled the defendant’s attorney to understand that the order contained the only requirement in that respect, as it directed the defendant to furnish a bill of particulars of all the matters of counter-claim and set-off alleged in the answer; and it will not be assumed that the plaintiffs’ attorney designed to have furnished a detailed statement of those matters duplicated. The objection is technical in character, and will not be sustained unless the construction of the proceedings fairly requires it. The defendant’s compliance with the order for a bill of particulars must, we think, be deemed to have satisfied the requirement upon him remaining after the order was obtained and served. It is therefore unnecessary to consider the question whether the construction and effect of the provisions of section 331 of the new Code differ from those of section 158 of the old Code as relates to their self-executing character.
The plaintiffs complain of the action of the referee in reducing an item in his account from $87.75 to $21.94, and reducing, in like proportion, the items