
    ALEXANDER v. MASON.
    (Circuit Court, S. D. New York.
    October 28, 1903.)
    1. Accounting!—Equity Jurisdiction—Adequate Remedy at Law.
    A suit in equity for an accounting, not growing out of a trust relation, cannot be maintained unless tbe bill discloses such a complexity in the account as to render the remedy at law unduly burdensome and embarrassing.
    Simpson, Thatcher, Barnum & Bartlett, for demurrer.
    John S. Wise, in opposition.
   WALLACE, Circuit Judge.

I am unable to discover any such complexity in the nature of the accounting sought for in the bill as justifies a resort to equity. Jurisdiction in this class of cases depends upon the inadequacy of the common-law remedy, and it is quite impracticable to lay down any hard and fast rule by which to determine in an action for an accounting not growing out of a trust relation whether the remedy at equity is more convenient than the remedy at law. Unless the bill discloses enough complexity to render the accounting in a court of law unduly burdensome and embarrassing, the court should refuse to take jurisdiction.

Demurrer sustained, without costs.  