508 FEDERAL SEPORTER. �not at Jewett's roills. I think the ledger at Cedar Palis would show the notes. I think a competent book-keeper could hava Bûade Tip a correct statement of our liabilities after an exàm- ination of the books and papers. I don't think the books were ail kept up perfectly. By papers, I mean statementa of indebtedness on file from parties I was dealing with. There was a marchandise account kept at Cedar Falls, I think; kept ail the time. There was no regular merchandise account kept at Jew'^'tt's mills. I kept an open account with every party with whom I dealt, but my books were not kept up complete with those parties. . I relied a good deal on the statements in their accounts. They used to send me, every month, their account, which I examined carefully. I refer to people of whom I bought goods," etc. In another place he says: "To have made up a proper statement, it would have been necessary to have examined other papers, bill-books, and stub books." �I am not able to conceive, from statements like these, made by one who did not keep the books, and says he dues not know what they contain, in the absence of the books them- selves, and in the absence of the testimony of any one of the many book-keepers employed from time to time to keep tliem, that the books were not properly kept, within the meaniug uf the law. That they were not perfectly kept, may be iuferred from the testimony of Mr. Jewett ; that they were intended to be fairly and properly and honestly kept, I am equally con- vinced. But that the omissions of proper entries were so extensive as to materially injure or impair the efficacy and objeot for which they were kept, and so defeatthe bankrupt's right to a discharge, I am not able to find from the evidence Bubmitted. It is clear that the accommodation notes which S. A. Jewett individually executed and sent east for the ac- commodation of his brothers were not entered on the books of S. A. Jewett & Co. But I cannot see, although such a transaction might affect the business of the firm in the end, that these notes were the proper subject of entry on the books of the firm of S. A Jewett & Co. AU the account he could keep of them was a memorandum to show the contin- ����
