Page:Federal Reporter, 1st Series, Volume 3.djvu/514

 IN M JEWETT. SOT �npon certain statements made by the bankrapt on hîs exam- ination, taken ex parte before the register; and there are some of these statements whieh, if taken alone, would tend to show that the entries were not ail properly made, nor kept as they should be. But, taking ail his testimony together, I am not by any means satisfied that a discharge should be with- held because the books were not properly kept. For instance, and as a fair sample of Mr. Jewett's testimony, he says, in one place: "I think a competent person could have ascer- tained from the books of 1875 and 1876, and after I executed the notes spoken of, the finançial situation — the amount of my liabilities. It would have been from the books and papers that I had. I don't know whether such a person could have aacertained them from the books of account of S. A. Jewett & Co. ; from the books alone, ornot. They could have come very near it ; might not bave been able to get it exactly, perhaps. They might have overlooked something — the book-keeper, or the competent person who might make the examination." �Then the counsel asks this question : "I want to know if you swear here that your books showed such a state of facts that any competent person could have ascertained from these books the amount of the liabilities of the firm of S. A. Jewett & Co. in the fall of 1875, or in the month of January, 1876, after the execution of the notes you have spoken of." The answer is: "I do not swear to any such statement as that. I don't know whether they could or not. The books did not show the execution and delivery of the notes I sent east. They were liabilities in one sense — ^you can call it accommo- dation paper. I did not say any competent person could have ascertained the amount of liabilities from an examina- tion of the books alone. I spoke of the business here— our business in Wisconsin. I did not include these notes sent down east — those accommodation notes. I did not include those in my remarks ; I excepted thpse. I don't know whether ail the other notes and drafts and bills, payable by the firm, were entered on some books of the firm or not. I think there were some on stubs that were probably not in the account- book. I do not think that the ledger would show everything ����