3T6 FEDERAL REPORTBB. In re Feey and others, Bankrupts. (Bisfriet Court, S. D. New York. August 10, 1881.1 1. Bankruptct— BooKS of Account. Where the objection to a bankrupt's discharge goes to the manner In wWch his books were kept, and to imperfections and omissions therein,the particular irregularities or omissions must be deflnitely specified to entitle them to con- sideration. 2. Bamb — Same. If, from such books as were kept by the bankrupt, his flnancial condition and an intelligible account of his business can be asoertained with substautial ac- curacy, the requirements of the bankrupt law liave been complied with. In Bankruptcy. Final hearing npon specifications and proofs in opposition to bankrupts' discharge. M. H. Regensberger, for bankrupts. T. H. Boroivsky, for opposing creditors, Beown, D. J. The bankrupts composed the firm of Frey Brothers & Co., carrying on the business of manufacturing and selling cigars, tobacco, etc., in the city of New York. They had a store in Vesey street, where they sold their goods, and a manufactory in another part of the city. On April 28, 1876, they made a voluntary assign- ment of their proporty to Charles Loeb, a brother-in-Iaw of J. L. Haas, one of the firm, in trust for the equal benefit of their creditors. About June 28, 1876, a petition, by certain of their creditors, was filed against the firm, upon which they were subsequently adjudged bankrupts, and an assignee was subsequently appointed, to whom, after a long-contested suit in equity, resulting in setting aside the prior voluntary assignment, Loeb transferred what then remained in his hands of the bankrupts' efifects. The specifications filed in opposition to the bankrupts' discharge state 14 grounds of objection, upon which a great mass of testimony bas been taken. The first objection, that the bankrupts failed to transmit a sched- ule of creditors, and a verified inventory, etc., in the form and man- ner required by section 5030, is obviated by their subsequent filing of those schedules, which is certified to by the register. The second objection, that the assets do not equal 30 per cent. ; that no assent of creditors bas been obtained; and the fourteenth objection, that the debtors made a voluntary assignment as above stated, — are neither of them valid objections to a discharge in invol- untary bankruptcy such as this. Sections 5112a, 5021. The third objection is that Jacob L. Haas, one of the bankrupts, swore falsely upon his examination, at the instance of the assignee,
