Lord Atkinson :-

Their Lordships have carefully considered this case during the adjournment and they do not think it necessary to call upon Counsel for the respondents. They think it is clear upon the facts that the first purchaser of these goods can get any number put upon them which he pleases; that is to say that the owner of goods in the hands of a mill owner can have this done. When the numbers are attached to the goods in that way, the view their Lordships entertain is correctly expressed in the Judgment of the High Court printed at page 45 of the record.

"The numbers put by the Mills on the bales at the request of the original purchasers would convey no meaning to an outsider. To Ghya and Co. they indicated the width of the pieces in each bale. When the bales passed out of their hands they were merely reference numbers. It would have been just the same if the numbers had been 501 and 502. There was no evidence that it was recognised in the market that the last two digits in the number of a bale would indicate the width of each piece."

In their Lordships' view the numbers when so put on indicate these particular goods. They do not give any warranty or indication of the quality