Response or Comment
The common law system of pleading was founded upon the theory that issues of fact, representing the gist of the controversy between the contending parties to a suit, should be developed by the pleadings. In practice this was not always realized, for many fictions and legal conclusions obtained recognition as legitimate allegations, and upon them issues were formed which satisfied the courts. The most striking and familiar instance of this is found in the common counts. Here there is an allegation of indebtedness, which is a mere legal conclusion, and with this as a consideration a promise to pay is alleged, which in all cases of implied contracts is a pure fiction.
Sunderland, Edson R. "Some Difficulties of Code Pleading." Mich. L. Rev. 8 (1910): 400-2.