Google Scholar. Premier Capital v. Gallagher, 144 NH 284 (1999)"At common law, the limitations period for an action to recover on a demand note is tolled when a renewed promise to pay can be implied from the circumstances, such as partial payment or other acknowledgments of liability and willingness to pay the debt. A maker's payments or acknowledgments of liability indicating a willingness to pay the debt will toll the statute of limitations for an action against the maker, assuming the circumstances give rise to an implied promise to renew the debt, but they will not, ordinarily, diminish a guarantor's defense of staleness. To toll the limitations period, an acknowledgment of debt must be more than a recognition of debt; it must be an admission of liability for an unpaid debt that the party is then willing to pay. Evidence of the debtor's willingness to pay must be presented to the finder of fact."