Ramesam, J.

1. This second appeal arises out of the suit by five plaintiffs members of a certain firm called N. A. P. S. R. M. Venkatarama Aiyar & Co., to recover certain amounts due from the defendants who are the partners of another firm known as T. M. R. S. Muthiah Bagavathar & Co. The District Munsif gave a decree. On appeal the Subordinate Judge reversed the decree and dismissed the plaintiffs suit. Plaintiffs 2 and 3 are the appellants before me. The other plaintiffs had been made respondents.

2. The facts of the case will now be stated. One Perumal Aiyar, whose widow is the 4th plaintiff and daughter-in-law is plaintiff 5, and defendant 2 Ranga Aiyar are the members of the firm N. A. P. S. R. M. While that firm was going on, defendant 2 wanted to start another firm. But as the new firm would require some capital he arranged that the N. A. P. S. R. M. firm should lend up to the limit of Rs. 1,000, to the new firm to enable it to carry on its business. It was agreed that at the end of three years accounts should be taken of the new firm and that the N. A. P. S. R. N. firm should get one-third of the. profits of the new firm. To evidence this arrangement Ex. 1 was execute