A corporation cannot enter into a partnership, since this places in the hands of others than the corporation's agents power to incur obligation due from the corporation,1 though it may be co-owner with another,2 and a purchaser of land by a corporation and another, the appointee of the corporation taking the legal title and managing the property, is valid.3 A contract between corporations supplying a city with water to work together, a director of each corporation acting together as trustees with limited powers of management, is valid since it is not a partnership.4 Accordingly a corporation cannot be held liable for acts of a person whom it has held out as a partner.5 Some jurisdictions hold that such a partnership is valid as to third parties, either to enable them to recover against such partnerships,6 or to enable the partnership to recover against them.7 It has 'also been suggested that the corporation is estopped to deny the partnership: though the final disposition of the case made discussion of this question unnecessary.8

10 Market, etc., Co. v. Hellman, 109 Cal. 571; 42 Pac. 225.

11 Calumet Paper Co. v. Investment Co., 96 Ia.147; 59 Am. St. Rep. 362; 64 N. W. 782.

12 Farmers', etc., Co. v. Ry. Co., 150 N. Y. 410; 55 Am. St. Rep. 689; 34 L. R. A. 76; 44 N. E. 1043.

13 State v. Newman, 51 La. Ann. 833; 72 Am. St. Rep. 476; 25 So. 408.

14 Elyton Land Co. v. Dowdell, 113 Ala. 177; 59 Am. St. Rep. 105; 20 So. 981.

15 Norwalk, etc., Co. v. Norwalk, etc., Co., 14 Ohio C. C. 1; 7 Ohio C. D. 275; reversing, 6 Ohio Dec. 70.

1 Pearce v. R. R., 21 How. (U. S.) 441; Central, etc., Co. v. Smith, 76 Ala. 572; 52 Am. Rep. 353; Bishop 106 v. Preservers' Co., 157 111. 284; 48 Am. St. Rep. 317; 41 N. E. 765; Whittenton Mills v. Upton, 10 Gray (Mass.) 582; 71 Am. Dec. 681; People v. Refining Co., 121 N. Y. 582; 18 Am. St. Rep. 843; 9 L. R. A. 33; 24 N. E. 834; Geurinck v. Al-cott, 66 O. S. 94; 63 N. E. 714; Merchants' National Bank v. Wagon Co., 6 Ohio N. P. 264; Boyd v. Carbon-Black Co., 182 Pa. St. 206; 37 Atl. 937; Mallory v. Oil Works, 86 Tenn. 598; 8 S. W. 396; Sabine, etc., Co. v. Bancroft, 16 Tex. Civ. App. 170; 40 S. W. 837.

2 Calvert v. Stage Co., 25 Or. 412; 36 Pac. 24.

3 Bates v. Beach Co., 109 Cal. 160; 41 Pac. 855.