Page:Federal Reporter, 1st Series, Volume 1.djvu/256

248 FEDEiUL REPORTEE. �If he has kept such books he ia entitled to his discharge, although he may not have kept proper books of account touch- ing other business transactions. It was strenuously urged at the argument that the hankrapt was not entitled to his dis- charge because he had kept no cash-book or proper cash account) and authorities were cited to show that the failure by a bankrupt, he being a merchant or tradesman, to keep a cash account, is good ground for refusing his discharge. �The opposing creditors produced in court, and deposited with the clerk, five books of the bankrupt, viz. : One blotter, one day-book, marked "Journal E," one ledger, marked "G," and two bills payable books. But these are a part only of the books kept by the bankrupt. At page 118 of the testi- mony the register notes an offer of evidence by the creditors of "ail the books delivered by Peter Herdic to the assignees," and these are there stated as "Ledgers A, B and G, Journals A, B, G, D and E, book of bills receivable^ two books of bills payable, two blotters, and Journal B and Ledger B, labeled 'P. H.'s." But, as I undoratand the evidence, this formai offer does not embrace ail the books of account which the bankrupt kept; for the assignees and Mr. Hinkley tes- tify that still other books of account of the bankrupt, by and with the acquiescence of the assigiiees, were nci delivered into their actual custody, but for sa-3-keeping «ere left at Mr. Herdic's office. �Not having before us ail the books, it is impossible to decide by inspection whether or not a proper cash account was kept. Eesort must therefore be had to the testimony. �The foUowing question and answer appear in the testimony of G. G. Taylor, the book-keeper: Question. "Where is the cash-book of Mr. Herdic?" Answer. "He didn't keep any." Page 88 of evidence. It vvill be observed that the witness does not say that Herdic kopt no cash account, and from hia testimony, as a whole, the inferenee is a fair one that a proper cash account was kept. Upon this subject Mr. Hink- ley, an expert in book-keeping, was examined on behalf of the creditors, and was asked by their counsel the foUowing question: "Where is the cash-book of Mr. Peter Herdic?" ��� �