356 FEDKBAIi BEPOBTBB. �In re Hovey, Iams & Co., Bankrupta.* �[Distriet Court, 8. D. OMo. January, 1881.) �1, Bankbuptct— Final Dividend — Rbv. Bt. $ 5092. — Upon the final settleraent of a laankrupt's estate, it appeared that two dividends, amounting to 27 percent., had been declared, and that at the time each was made a sum was retalned under section 5092, Kev. St., "sufflcient for ail undetermined claims, which, by reason of the distant residence of creditors, etc., had not been proved," etc.; that afterwards a third dividend of 10 per cent, was declared upon claims that had not partlcipated in the flrst and second dividends ; that some claims that had been proTen before the flrst and second dividends did not share thereia, although there was then 8ufl3cient funds to have paid upon them also a 27 per cent, dividend ; and that no fund was specially reserved for their payment; and that the funds remaining were not sufflcient to pay upon such claims, and claims since proved, a dividend equal to 27 per cent. Held, that the funds remaining should be distributed as follows : First, costs and expenses ; second, 10 per cent, to creditors that have received no div- idend ; third, 17 per cent, to those who have received, and shall, under this order, receive 10 per cent.; and, if the fund is insufflclent to pay 17 par cent., then it is to be distributed to them pro rata. �In Bankruptcy. Exceptions to Eegister's Report. �W. L. Cole, for exceptions. �Ewart, Sibley e Ewart, contra. �Swing, T>. J. This cause is brought before this court upon the report of the register, ordering a final dividend. �From the report of the register it appears that three divi- dends have been declared prior to his present order. The first was August 4, 1875, of 20 per cent, upon certain speci- fied claims. The second, December 28, 1875, was first upon ail claims proved since the first dividend, a dividend of 20 per cent., and then a dividend of 7 per cent, upon claims upon which a first dividend was paid, and those also upon whieh a second dividend was declared, making a dividend of 27 per cent, upon claims proved up to the second meeting. The third dividend was declared August 20, 1877, of 10 per cent., upon debts which had then been proved and presented �♦Reported by Florien Glauque and J. 0. Harper, of the Cincinnati bar. ����
