606 PEDEBAIi BBPOBTEB. �On the other branch of the case, as to keepîng proper books: of account, I have had mach more difficulty. The case in this respect stands in a peculiar position. Though it appears that very extensive books were kept ail through the years of the life of the firm, the defendant's attorney stating that he shipped two dry goods boxes full away from the office of the assignee in bankruptey, to ■whom the bankrupts turned them over, to the purchaser of the partnership effects from the assignee, still, these books are not before the court, nor bas any witness been swom in regard to the sufficiency of these books, except S. A. Jewett, the bankrupt, who did not keep them, and says he knows but little about them. A good deal of discussion was had as to where the burden of proof lies in such a case, the attorney for the opposing creditors insisting that it is upon the bankrupt to show and satisfy the court that the books were properly kept. �But, in the circumstances of this case, it appearing that full sets of books were kept by regular book-keepers, hired and kept for that purpose ; that they were ail regularly turned over by the bankrupts with the other property to the assignee in bankruptey, kept by him in his office ail during the pend- ency of the proceedings, subject to examination and in- spection by the creditors, and when the proceedings in bank- ruptey were closed, and the property ail sold to one purchaser, nnder the order of the court, the books were turned over to Buch purchaser with the other property, and taken away to different parts of the country, I think the burden of showing to the court that the books were not properly kept lies with the creditors, who allege it in their specifications. The bank- rupt was notiiied to produce the books on the trial of the speci- fications, tiled by the creditors in opposition to his discharge. His answer, under oath, is that he is not able to do so ; that they are not his, nor under his coutrol, and that he bas neither time nor money to enable him to bring them before the court. I think it a good answer. And the truth is, that without the books there is not evidence enough before the court to determine with any satisfaction whether the books were kept properly or not. The counsel for the creditors relies largtly ����
