#### Cross and Banta Show Printing Company, Defendant in Error, v. Edward H. Marhoefer et al., trading as Col. W. A. Thompson Company (not Inc.), Plaintiffs in Error.

Gen. No. 18,718.

(Not to he reported in full.)

Error to the Municipal Court of Chicago; the Hon. Harry Olson, Judge, presiding.

Heard in the Branch Appellate Court at the March term, 1913.

Reversed and remanded.

Opinion filed March 10, 1914.

Statement of the Case.

Action by Cross and Banta Show Printing Company against Edward H. Marhoefer, W. A. Thompson and Wellington T. Stewart, as copartners, trading as Col. W. A. Thompson Company (not Inc.), to recover for printing furnished defendants. Judgment was rendered against defendants below and defendant Marhoefer brings error.

*361Abstract of the Decision.

Corporations, § 27*—when person advancing money to proposed corporation not considered a partner. Agreement with a view to corporate organization held to contemplate the advance of certain funds by one of the parties as a'loan for the payment of the company’s debts, to be secured by a lien upon the corporate property, in part consideration therefor, such party to receive a stock bonus and to become one of the directors, and not as a stock subscription agreement, and, hence, such party was not liable as a partner where the agreement was not carried out, and the corporation was not formed.

Burge, Harbour & Chadwick, for plaintiffs in error.

Adolph Marks, for defendant in error.

Mr. Justice Barres

delivered the opinion of the court.