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 t...