IN RE TOWNSEND. 665 �as hîs wife's property, should have induced the mîstaken belief that they belonged to her. This was a mistake on hia part, for the law had not been so altered in favor of married Avoînen as to secure these household goods to her, although purchased for her by a relative. So he should have produeed whatever choses in action he held, however worthless, at the time he considered them. He should have returned in this Schedule B any real estate standing in his name, no mat- ter to what extent it may have been covered with judgments against him. He should have returned his gold wateh, wear- ing apparel, etc., etc., and have relied on the exemption under the United States and state laws, whioh are liberal in their provisions. I shall then order the bankrupt's schedules, in reference to the matters above stated, to be amended so as to comply with the law. �Third. False swearing by the bankrupt that "he had no books, deeds or papers relating to his business at the time of filing his petition. There may be more stringent reqaire- ments made of some bankrupts than of others in the matter of books to be kept by them." �Considering the wide range of capacity of those entering into and failing in business who are entitled to the benefits of the bankrupt law, it must needs be that there are many very honest men who are not professional book-keepers them- selves and have no means to employ them; but as it is an essential feature of the bankrupt law that a free discharge must depend upon a free discovery of assets and delivery of the same to the assignee, books of accounts, i. e., written evidence of ail the credits and liabilities of the business en- gagea in, must be kept, and the production of some books of account of this nature must be made, to enable the bankrupt to obtain a discharge. The degree of accuracy and particu- larity required will depend, in a great degree, on the circum- stances of each case. Books which show an honest attempt to throw such light on his business transactions as will make them reasonably plain of themselves, or capable of being made plain by explanation, are sufficient, within the meaning and intention of the bankrupt la'vr. ����
