Inasmuch as the title to the property, including choses in action, passes to the surviving partner, so in suits by and against him, whether originating in partnership transactions or not, individual claims may be set off against partnership claims, and vice versa, on either side, as though individual and partnership credits and debits were from one and the same source. This doctrine of identity is carried so far that when the surviving partner died, it was held that the right of widow's award applied to partnership assets. It would seem that this was carrying the doctrine too far, as the surviving partner must account with the representative of the deceased .partner's estate, and that the award ought not be allowed out of property held in trust.16

13 Smith vs. Sloan, 37 Wis., 285;

Harris vs. Baltimore, 73 Md.,

22; Levi vs. Latham, 15 Neb., 509 14 Durant vs. Pierson, 124 N. Y., 444; Emerson vs. Senter, 118

U. S., 648; Barton vs. Lovejoy, 56 Minn., 380; Buckley vs. Barber, 6 Exchequer Rep., 164. 15 Smith vs Ayer, 101 U. S., 320; Junes vs. Walker, 103 U. S., 444.