of the failure of the Jerome Manufacturing Company, that I could do nothing in my own name, as he knew.  I had a little money that had been paid me for the use of my trademark in England, and I felt very anxious, as old as I was, to make a little money so that I could pay some small debts which my family had made a short time before the company failed.  I had also two children who looked to me for some help.  This man said to me, “you may have the use of my factory for ‘so much,’ and you may carry on the business for one year in my name for so ‘much.’” This was agreed to by both parties.  In a few days he came to me and said that he had been talking with his nephew about having the business carried on in his name “& Co.;” ——­ being the “Company” and he was to keep his nephew harmless, as he had nothing for the use of his name.  The nephew came into the factory a short time after, and I asked him if he had agreed to what ——­ had stated to me; he said that he had, and that I could go on with the business in the name of himself & Co.; he was quite sure that his uncle would keep him harmless.  I went on with the business in this name from May to December, both of those men knowing all the while just as much about the business as I did, and they never said but that it was all right as we had agreed.  I paid in my money from time to time as it was wanted.  Late in the fall, I paid in at one time, one thousand nine hundred dollars, through a firm who owed me that amount, and who gave their notes to ——­ on short time, which notes were paid.  A short time after this, knowing that I had no more money to put into the business, he undoubtedly thought it time to do what he had intended to do at a suitable time from the beginning.  One day when I was unwell and confined to the house, a man who had a claim against the company, called on ——­ to make a settlement.  Before this time he had made two payments on this same account, but he now told this man that there never had been such a company, and that he would never pay it—­while at the same time, he had the same property which the man offered to take back but which he had refused to give up, and said that I had no right to use the name of ——­ & Co.  This was after he had been using the name for me in drafts and notes, and all other business transactions, for more than eight months.  He said that he would have me arrested for fraud and put in the State Prison.  This treatment was rather hard towards a man who had never before been accused of dishonesty, and who had done business on a large scale with thousands of men for more than forty years.  He at one time requested me to borrow a note for him from one of my friends, which I did, and which he paid promptly when due.  He did this, as I now suppose, because the business was not in as good shape for him as it might be in another three months; so he wished me to get the favor renewed, which I did.  When it became due, he denied that it was a borrowed note, declared that I was owing him, and had handed