IN BE MEBBITT. 85S �but it cannot be reviewed in this collateral way. The merits were involved in the first suit, and the judgment in it is as conclusive as if it had been on the merita. The issue in that suit was broad enough to entitle the parties to introduce evi- dence on the merits ; and if the court misapplied the law to the facts before it, the judgment is nevertheless conclusive, and it must stand until corrected in some appropriais man- ner, Demurrer sustained. ���In re Meebitt, Bankrupt. �{District Court, D. Neu> Jersvy. May 24, 1881.) �1. BAKKRirpTCt — "Tkadesman." �Previous to his banfcruptcy, A. was superintending the runnlng of a sieamer, arid, as treasurer of the corporation owning her, reoeived and disbursed the moneys earned by the steamer. Hdd; that. A., sustaining such a relation to the corporation, was not a merchant or tradesman within the meanin'g of the bankrupt act, and was 'not subject to its penalties for not keeping proper books of account. '• �On Specifications against Discharge. �D. ^, iii/erso«, for bankrupt. �B. Waijne Parker, for creditors. �Nixon, D. J. Seven specifications are filed in this case against the discharge of the bankrupt. The first alleges that the bankrupt swore falsely in varions particulars on his examination as a witness during the bankruptcy proeeedings ; the second, that he concealed certain property, therein speci- fied, belonging to him at the time of filing his petition ; the third, that he destroyed, mutilated, and altered his books and papers with intent to defraud his creditors ; the fourth, that he fraudulently admitted false and fictitious debts against his estate, claimed by his father and brother; the flfth, that he hi(,d knowledge that such debts were proved against his estate, and did not diselose the same to his assignee; the ��� �
