A partnership is formed by a combination of two land-owners to sell the timber off their lands,1 or to sell land,2 or where one is to furnish money to manufacture an article patented by the other,3 or where one is to furnish estimates and iron for bridges and the other is to furnish other material and work and solicit orders,4 or where two attorneys take specified cases together, and assume the costs and divide the profits.5 But an agreement between A and B, attorneys, on the one part, and C, a client, on the other, whereby A and B were to manage certain litigation for C, C to pay costs, expenses and fees, and A and B to divide the fees, does not constitute A and B partners.6 So creditors of an insolvent partnership who allowed the business to be carried on to make a profit for them were held as partners.7 A

35 Hughes v. Ewing, 162 Mo. 261; 62 S. W. 465.

36 Shrum v. Simpson, 155 Ind. 160; 49 L. R. A. 792; 57 N. E. 708 (a cropping contract) ; Concannon v. Rose, 9 Kan. App. 791; 59 Pac. 729; Beecher v. Bush, 45 Mich. 188; 40 Am. Rep. 465; 7 X. W. 785; Mc-Arthur v. Ladd, 5 Ohio 514; Cedar-berg v. Guernsey, 12 S. D. 77; 80 X. W. 159.

37 Stone v. Supply Co., 103 Ky. 318; 45 S. W. 78.

38 Brady v. Ry., 114 Fed. 100; 57 L. R. A. 712.

39 Post v. R. R., 103 Tenn. 184;

55 L. R. A. 481; 52 S. W. 301.

1 Tanner v. Hughes (Ky.), 50 S. W. 1099.

2 Cronkrite v. Trexler, 187 Pa. St. 100; 41 Atl. 22.

3 Illinois, etc., Co. v. Reed, 102 Ia. 538; 71 X. W. 423.

4 Clinton, etc., Works v. Bank, 103 Wis. 117; 79 X. W. 47.

5 Southworth v. People, 183 111. 621; 56 X. E. 407; affirming, 85 111. App. 289.

6 Willis v. Crawford, 38 Or. 522; 53 L. R. A. 904; 64 Pac. 866; 63 Pac. 985.

7 Webb v. Hicks, 123 X. C. 244; voluntary association of dredgers to fix prices and divide up work is not a partnership.8