Lord Romer:-

This appeal by the plaintiff and cross-appeal by the defendant arise out of a suit brought for the purpose of winding up the affairs of a partnership that existed many years ago between the two parties. The questions that the plaintiff seeks to have decided upon his appeal (apart from a question relating to interest) are questions whether in taking the accounts of the partnership certain items should or should not be allowed on one side or the ether. They are purely questions of fact. It is not and cannot be suggested that they involve any question of principle whatsoever. Such being the case, they most emphatically are not questions that ought to be made the subject of an appeal to His Majesty in Council. It is true that the appeal is concerned with only six out of a great number of items appearing in the account, and that two out of the six were very properly abandoned during the argument of the learned counsel for the plaintiff. But that is not to the point. If four of such items are to be regarded as a proper subject-matter of appeal to His Majesty in Council, every such item in the accounts must equally be so regarded. It is not, in their Lordships' opinion, either