Lord Chancellor.-

This is an appeal from a judgment of the Supreme Court of Newfoundland (Horwood, C.J. and Higgins, J.) dated 1st March 1929, affirming a judgment of Kent, J., dated 5th December 1927. These judgments were pronounced in an action of account brought by the plaintiffs appellants against the firm of C.F.Bannett and Co. now represented by the defendants respondent and the issue in the action with which the present appeal is concerned is as to the alleged liability of the plaintiff to account to the defendants for the balance of the proceeds of 720 casks of Labrador codfish consigned by the defendants to Genoa in November 1921 for sale. With regard to this consignment which was made by the steamship "Kriton,” the defendants' case is that it was sent to Genoa to be sold by the plaintiffs' sub-agents there. These sub agents, Messrs. -urlo and Co. by name, in fact disposed of the fish and acknowledged to the plaintiffs that they had received in respect thereof 38s. a hundredweight. For this sum at the least (for the actual sum received by -urlo and Co. at the most) the plaintiffs are, the defendants say, responsible to them. To this the plaintiffs reply that Massrs. -urlo a