FACTS: Florencio Ternate (plaintiff) and Maria Aniversario (defendant) formed a partnership on October 14, 1902, to operate a coastwise trade with the steamship “Nuestra Señora de Gracia.” The partnership, which they jointly owned, was dissolved by mutual consent on October 15, 1905, with the plaintiff selling his interest in the vessel to the defendant. The plaintiff instituted a lawsuit to recover a balance he claimed was due from the defendant after their inability to amicably settle the partnership’s affairs. Profits had been divided up to July 1, 1905, leaving only the period from July 1, 1905, to the dissolution to be liquidated. During this final period, the partnership incurred losses of 4,534.62 pesos. As per the partnership agreement, losses were to be shared equally based on investments, and the plaintiff, as manager, had already paid these debts. The plaintiff also claimed 148 pesos for money advanced to the defendant and for masses said. Additionally, the plaintiff sought 2% of profits paid to the defendant, as stipulated in the partnership agreement for the manager’s services. The articles of partnership provided for a 2% commission to the manager on profits before distribution and equal liability for losses.

ISSUE: 1. Whether the plaintiff is entitled to recover one-half of the partnership losses incurred from July 1, 1905, to October 15, 1905.
2. Whether the plaintiff is entitled to recover the sum of 148 pesos for money advanced and services rendered.
3. Whether the plaintiff is entitled to recover the 2% commission on profits paid to the defendant during the partnership’s existence.

RULING: 1. The Supreme Court affirmed the recovery for one-half of the partnership losses, totaling 2,267.31 pesos, as the plaintiff, as manager, had already covered these debts and the defendant was liable for her share.
2. The Supreme Court affirmed the recovery of 148 pesos for money advanced and services rendered, noting the lack of contradictory evidence from the defendant.
3. The Supreme Court reversed the lower court’s award of 1,157.59 pesos for the 2% commission. The Court reasoned that the plaintiff, as manager, had consistently failed to deduct this commission in numerous semi-annual account settlements, many of which were signed by both parties. By approving these settlements without deducting his commission, the plaintiff was deemed to have renounced his claim to it, as he had paid the defendant her full share of profits without this deduction. The Court also noted an error in the lower court’s calculation of profits upon which the commission was based, as it included profits earned before the partnership was formed. Therefore, the plaintiff was not entitled to recover any amount for this commission.