870 FJSDBEAL EEPOitTEE, �ent, to enable him to make a motion for a rehtariug, wbich motion bas been made and denied. The respondent bas also been very dilatory in submitting to the court the amend- ments to the proposed orders, whicb be obtained leave of the court to submit. These laches on the part of the respondent is urged by petitioner's counsel as a reason for denying this application, but, in view of the great importance of the case to the parties, I do not feel at liberty, on tbis ground, to deny the application, although, so far as it is granted, it will be upon the condition that hereafter there be no delay. �It is urged on behalf of the petitioners that it is now too late to adjourn questions into the circuit court, because the statute does not allow this to be done af ter the decision of the questions by the district court, and that in this case the ques- tions have been decided by the district court. The provision of the statute is: "Tbe district judge may adjourn any point or question arising in any case in bankruptcy into the circuit court for the district, in bis discretion, to be there heard and determined." 5 St. 445. I think the circumstance that the point or question bas been submitted to the district judge, and that he bas expressed bis opinion thereon, does not preclude him, if in bis discretion he tbinks it proper and just to do so, from adjourning questions into the circuit court to be there heard and determined. Indeed, it must often happen that until the district judge bas heard and ex- amined the whole case he cannot properly or intelligently determine what points or questions are so important or so difficult as to call for the exercise of tbis discretionary power. Points wbich upon the pleadings or upon their first statement may appear difficult or important, may be found upon exam- ination to be settled by autbority ; or, though difficult as ab- stract questions, wholly unimportant, because not decisive of the matter to be determined. Until an order or decree is entered it cannot be said, in the strict sense of the word, that there is a decision. The court may, notwithstanding its opinion delivered in the cause, enter an order or decree not altogether in conformity therewith. Until the entry of an order or decree its opinion is subject to re vision and correc- ��� �
