The  respondents,  having  on  hand  large  contracts  to  fulfil  entered  into
partnership  with  the  appellant  under  the  style  of  J.  W.  &  Co.  The  respon-
dent A.  P.  M.  subsequently  filed  a  bill  in  Chancery  against  W.  (the  appellant)
and  his  two  sons  co-partners,  asking  for  a  decree  declaring  him  and  his  two
sons  entitled  to  receive  credit  to  the  amount  of  140,000,  the  estimated  value
of  certam  plant,  etc.,  used  in  the  construction  of  the  works  done  by  the
partnership.  The  article  in  the  deed  of  partnership  executed  before  a  notary
pubUc  in  the  Province  of  Quebec,  under  which  the  respondent  claimed  to  be
entitled  to  credit  of  $40,000,  is  as  follows,:  _"  The  stock  of  the  said  partner-
ship consists  of  the  whole  of  the  plant,  tools,  horses  and  appliances  now  used
for  the  construction  of  said  works  by  the  said  parties  of  the  first  part  A.  P.
