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In a recent case in New York the plaintiff alleged in his complaint that the promise for the breach of which he was suing was made in exchange for "a valuable consideration." The case went to the Court of Appeals upon the question whether this allegation is a "statement of fact" or a "conclusion of law". For many years prior to this decision the Appellate Division of the First Department had held this to be a "mere conclusion of law", whereas the Appellate Division of the Third Department regarded it as a "statement of fact". An examination of the authorities in other code jurisdictions reveals a conflict of authority. Under the common law system of pleading, however, there seems to have been substantial unanimity in holding the statement to be a "conclusion of law". In the case referred to, the Court of Appeals held the allegation "sufficient as *a plain and concise statement' of the ultimate, principal and issuable fact of consideration".

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