<p style="text-align: justify;"><strong>AKUFO-ADDO J.S.C. delivered the judgment of the court</strong>. </p><p style="text-align: justify;">In this appeal by the defendant bank, counsel for the bank confined himself entirely to a challenge to the legal propriety of the judgment on the ground that the plaintiffs claimed a sum of money as had and received to their use whereas the finding of the referees was that the bank was liable for the amount found as representing the loss to the plaintiffs through the bank&#x27;s default in not making the requisite claim upon the Agricultural Development Corporation for payment to the plaintiffs. That finding according to counsel meant that the bank did not receive the amount found to be payable to the plaintiffs, and a claim for that amount as money had and received to the plaintiffs&#x27; use was therefore not maintainable. There is no merit in this argument. In the first place, although the plaintiffs by their original writ of summons did claim a sum of money as money had and received to their use they, in their statement of claim, did cl…</p>