JUDGMENT Sale, J. - I think the question in this case really resolves itself into one of convenience. 2. It appears that the Plaintiffs and the Defendants carried on a business in which the Defendants, acted as indent agents of the Plaintiffs. The Plaintiffs were in the habit of indenting for goods from Europe through the Defendants and in respect of those various indents, drafts were drawn against goods coming out. They were no doubt treated as separate transactions to a certain extent. It appears that subsequently security was given by the Plaintiffs in respect of the amounts due from time to time on those drafts, the security consisting of goods and also promissory notes which were endorsed by the Plaintiffs in favour of the Defendants. It is alleged that payments were made by the Plaintiffs from time to time in respect of their indebtedness. It is also said that realizations were made by the Defendants in respect of the security given by the Plaintiffs. The Defendants, however, allege that all these payments were specifically appropriated to transactions represented by the indents and in that way these indents were kept separate throughout the year. Subsequently in place of two of the drafts the Plaintiffs gave the Defendants two promissory notes, the notes bearing on their face interest at the rate of twelve per cent, per annum. The Defendants claiming to proceed on one of these notes and alleging that nothing had been paid on it instituted a suit in the Calcutta Court of Small Causes. Prima facie I should judge that they were entitled so to do, the object of a promissory note is to show that the particular transaction represented by the note is a separate transaction and it is intended that the remedies in respect of that transaction should be separately pursued. Subsequently, however, the Plaintiffs instituted this suit for a general account to be taken of all the transactions between the Plaintiffs and the Defendants. Subsequently, however, the Plaintiffs instituted this suit for a general account to be taken of all the transactions between the Plaintiffs and the Defendants. I am not prepared to say upon the pleadings as they stand that the suit instituted by the Plaintiffs in this Court in respect of all these transactions is in any sense a vexatious suit; nor is it desirable, in my opinion, that at this a stage there should be an issue as to whether it is vexatious or not because, after all, that question must depend upon the result of the account and justice can be done between the parties by the apportionment of costs after the account has been taken. I propose to direct an account to be taken in this suit. I think that, so far as the promissory notes are concerned, they do not prima Jack constitute items in a running account. I think, however the fact that security has been undoubtedly given in respect of the total amount of indebtedness of the Plaintiffs to the Defendants makes it desirable that there should not be a separate proceeding in respect of one of those promissory notes, having regard to the fact that there exists a suit in the High Court in which all the transactions between the parties can be dealt with. 3. While, therefore, as a general rule, it would be no answer as regards a suit instituted in the Calcutta Court of Small Causes upon a promissory note for the Defendants to say that the claim is a matter of account, the situation is altered when a suit such as the present one is instituted in this Court by the Defendant in the Small Cause Court suit. The question of procedure then becomes as I have already said, a matter of convenience rather than a question of right. 4. I, therefore, propose to refer it to the Official Referee to enquire and report what sum, if any, is due to the Defendants or the Plaintiffs in respect of the various transactions mentioned in the plaint and the written statement and in making his report I desire him to state whether the sums paid to the Defendants or the realizations made by them were in respect of any particular items in the account or in respect of the general indebtedness. 5. 5. The probability is that when that report is made, there will be further materials before the Court enabling the Judge to deal with the costs of this suit and of the present application. The application for the stay of proceedings in the Calcutta Court of Small Causes must stand over until the report is made. 6. The costs of the suit and of the Rule are reserved.