ATKINSON, Presiding Justice.
(After stating the foregoing facts.) 1. The allegation in the cross-petition that in the audit many items showing liability of the petitioner to the defendant are left off in order to show that the defendant is indebted to the petitioner, is not subject to demurrer upon the ground that it is not shown what items are left off of the audit and the amounts thereof. The books would be the highest and best evidence. The audit was made from...
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