¶1Petition for Rehearing
¶2Defendant has filed a petition for rehearing based upon several grounds, all of which are directed to alleged error on the part of this court in its determination of the facts. As typical of the grounds assigned for a rehearing, we quote assignment numbered I, reading as follows:
‘ ‘ This court erred, and its opinion and decision should be corrected, in that:
“(a) This court was inconsistent and contradictory in indicating, (typewritten decision pages *5402 and 3), that a trial court would be reversed only for ‘a manifest abuse of discretion’, and then finding that a matter on which the trial court had been unable to exercise his discretion required a reversal, to-wit:
‘When the ledger was admitted in evidence, the trial court’s attention was not directed to these supplemental entries in the record. Neither was our attention called to them in the briefs nor upon the oral arguments of the parties. We are firmly of the opinion that, had the able trial judge been advised of this situation, his reaction thereto would have been the same as ours. Where there is a sharp conflict in the testimony, as there is in this case, ‘a straw will show which way the wind blows.’ (Typewritten decision, page 22)”
¶3In our opinion, page 513, we said:
“At the outset, it should be stated that there is a sharp dispute in the testimony as to whether or not the parties entered into a copartnership agreement. It ensues, therefore, that in considering the record before us, we have kept in mind the well-established rule that, where the facts are disputed, the final determination of the trial judge in reference thereto is entitled to great weight. In all such cases this court is reluctant to disturb the trial court’s findings in the absence of a showing that there has been a manifest abuse of discretion.” (Italics ours.)
¶4Defendant’s contention is based upon the use of the words ‘ ‘ a manifest abuse of discretion. ’ ’ He ignores the real gist of the opinion in the respects under discussion ; viz., that the findings of the trial judge upon the facts in an equity proceeding are entitled to great weight. He also ignores the statement that this court “is reluctant” to override such determination. Being reluctant to do a thing in no sense means that this court will not do it in a proper case.
¶5*541This is a suit in equity, and it is tried de novo in this court. We have a responsibility to consider and weigh all facts in the case and to arrive at our own independent conclusion as to wherein lies the truth. Though the initial determination by the trial judge is entitled to great weight, largely because he has the advantage of observing the conduct and demeanor of the witnesses, whereas we are necessarily confined to a study of the cold, printed record, nevertheless, we are not bound by his findings, and the rule mentioned is one of expediency only.
¶6We concede, however, that the use of the phrase, “a manifest abuse of discretion” is perhaps ill-advised, because, as is clearly apparent from the grounds urged upon us for a rehearing, it may lead to misunderstanding and confusion. No question of “abuse of discretion, ’ ’ as that term generally is interpreted by the profession, is involved. We certainly did not wish to be understood as using the word “discretion” in the broad sense of the term “judicial discretion.” In fact, we did not, nor do we, intend to convey the idea that the findings of fact of the trial judge in an equity suit are entitled to more than great weight.
¶7Defendant complains that this court erred in attaching some importance to apparent supplemental entries made in the ledger kept by him, because the attention of the trial judge had not been called to them. He overlooks the fact that this ledger was duly admitted in evidence and was a part of the record that not only we, but also the trial judge, were called upon to consider. Defendant kept this ledger and is presumed to know its contents. If he desired to explain any entries made therein, he had an opportunity to do so while on the witness stand. The tinkering with the books to which we invited attention is perfectly obvious. The *542dates set forth respecting the items of charge under the special heading “Frank Meads” indicate quite clearly when the entries were made. Meads v. Stott. However, it should not he assumed that this matter alone led to our ultimate conclusions; in fact, it was among the less important considerations.
¶8In reviewing the facts of this case, we gave careful attention to the entire record. We see no reason for changing our ultimate conclusions. The petition for rehearing is denied.