724 FEDEEAL BEPORTBR. �whom he sold on a credit, ail imperfectly kept, he was not entitled to a discharge, even though from these boolia and his invoices kept on flle it may have been possible, with such memoranda, to make ud proper accounts. �2. BAME SubJBCT— FHAUDUM2iT PKBFBRBNCEa — CaRE DP ASSBTS. �A merchant, being insolvent, permitted and authorized certain creditort to take away his goods in payment of their debta. HM, that he could not be discbarged. Not only were the preferences fraudulent, but it was his duty to protect his assets against such ���In Bankruptcy, �The bankrupt, being a small retail groeery and liquor mar- chant, kept no books except a small pocket memorandum- book, in which each day he entered his cash received and cash paid ont, which was lost and never produced ; a blotter, in which daily sales on credit were entered ; and a kind of ledger, in which accounts for goods sold on credit were kept against the purchasers. These were imperfectly and negligently kept, and his discharge was opposed for not keeping proper books of account. He kept his invoices on file, and it was contended in his behalf that, from that and the books he kept, proper accounts could be made up and his financial condition ascer- tained. �One of the bankrupt's creditors having obtained judgment against him, issued execution and levied on his goods, the sheriff leaving them with the bankrupt. His creditors came, and without objection helped themselves to the goods, taking them away on drays and wagons. These facta were speci- fied in opposition to his discharge. �James Campbell, Jr., for the creditors. �J. C. Gilbert, for the bankrupt. �Hammond, D. J., (sitting by designation.) The discharge in this case must be refused, The cash-book mentioned in the proof has not been produced, but, taking ail the bankrupt says as to his mode of keeping it to be true, and inspecting the two books he does produce, it sufficiently appears that he did not keep such books of account as the business in which he was engagea required. He kept no merchandise account, no expense account, no account of the purchases made by him, and certainly no proper accounts of anything except of ����
