Page:Federal Reporter, 1st Series, Volume 9.djvu/397

 382 FEDERAL REPORTER. �and entered only upon the cash-book and bills-payable book, and not otherwise traceable." The expert Muller testifies that this paper was accommodation, from the f act that it does not appear to have been given for marchandise, and no other entries appear than those above mentioned. That this was accommodation paper seems not to be denied; and, assuming this to be so, it does not appear, nor do I understand the expert to testify or intimate, that any further entries were necessary. The general charge that much money was received by the bankrupts which could not be traced, is contradicted by the expert. �(e) "The purchase between January 1, 1876, and May 1, 1876, of $55,000 worth of goods, and no acoount of, the disposition thereof." Ail these purchases are made out from the invoice-book, which the expert says was properly kept. And in answer to the question whether he could explain from the books how they were disposed of, he an- ewered "Yes." The voluntary assignment conveyed to the assignee whatever was not then disposed of. No deficiency is pointed out or intimated in the testimony. The entries in the consignment books eupply, I presume, the supposed deficiencies referred to in this speci- fication, �(/) "Large quantities of tobacco disposed of and not entered on the United States revenue book." There is no evidence that the book here referred to is one of the "books of account" referred to by the bank- rupt act ; nor do I find any evidence of omission of any goods which ought to have been entered in it. �(g) "That temporary loans and exchange checks are entered in the cash-book on either side as bills payable."' If so entered, it would be immaterial. Such entries on temporary loans would be, evidently, proper enough ; as to exchange checks, such entries would be needless, as above held, but do no harm. Previous objection was made that they were not entered in the cash-book. I do not find evidence, how- ever, of the entries here complained of. �(h) "Numerous erasures in the cash and other books." But very few of these were speoified in the testimony, and none of any com- parative importance. Erasures are immaterial unless made in fraud, (In re Antisdel, 18 N. B. R. 289,) of which there is here no reasona- ble ground of suspicion, considering the comparative unimportance of the entries. �(i) "Impossible to balance the books, or to ascertain from them a true statement of the disposition of the bankrupts' property." The latter objection bas been considered above. Mr. Haas testioed that ��� �