In the case of Collins v. Lewis (111 Conn. 299, 149 A. 668 (Conn. 1930)), Collins was a sheriff who confiscated a herd of cows from someone named Kinne. Lewis was the rightful owner of the cows and Kinne was holding them under a conditional-sale contract. When the dispute was resolved, Collins tried to return the cows but Kinne refused to take them back. Lewis wouldn't take the cows back either, so Collins had to feed and stable the cows. Collins charged Lewis for the upkeep costs for the cows for 38 days until Lewis sold them to someone else who took them away, and when Lewis refused to pay Collins sued. The Court found for Collins and said that the fact that Lewis benefited from Collins' storage of the cows, combined with Collins' letter to Lewis telling him that he was going to charge him for feeding the cows established that there was an implied contract formed.