The obligation to account arose when property was received by a guardian, bailiff, or receiver. In effect the defendant in these cases was a trustee, since under the early law the seisin of property personal as well as real, carried with it the idea of ownership.26 Therefore the action of account was in its essence an action to enforce a trust. The judgment, if in favor of the plaintiff, was an interlocutory one-that the defendant account; and, subsequently, upon an account being taken before auditors, final judgment was given for the balance found due.27 The theory of trust underlying the action is clearly disclosed by the circumstance that a third person to whose use money or property was delivered to another might maintain the action against the latter, though there was no privity between them.28