Lord Atkinson. -

This is an appeal from a judgment of the Court of appeal of the Supreme Court of the Straits Settlements, dated the 22nd September 1924, dismissing the appeal of the defen dants in two consolidated suits against the judgment of the Supreme Court of the Straits Settlements, dated the 26th May 1924.

The principal questions in this appeal are whether the respondents (the plain tiffs in the consolidated suits,) are pre cluded from recovering judgment in the second suit (viz., Suit 1923, No. 5?0) by reason of the judgment recovered by them in the first suit (viz. Suit 1923, No. 120) and whether, there was jurisdiction in the consolidated suits to set aside the judgment in the first suit (viz., Suit 1923, No. 120).

The appellants and the respondents are money-lenders carrying on business in Penang ; the respondents (plaintiffs) un der the vellasam or mark of M. R. M. V. L. and the appellants (defendants) under that of R. M. K. R. M. The defendant firm is owned by one Rameswamy Chetty, of Palavangudy, Ramnad District, Southern India. It is the practice for such firms to carry on their business through an attorney and agent and to describe and style the firm by its vellasam