m EB HOYEY. 357 �to the register, and wMoh haduot shared in the first and sec- ond dividends. �It appears from the report of the register that some of the debts now presented were in fact proved before the first and second dividends were declared, but were not included in the dividend lists. Nor was there any finding by him at that time why they were oxcluded from dividends, nor is there any special reservation by him of any f und for payment. �It further appears that, after the payment of the first divi- dend declared, there remained in the hands of the assignee enotigh of the funds of the estate to have paid to all the cred- itors who had then proved their debts, but received no divi- dends, a dividend equal to that declared and paid to others; and so with the second and third dividends. �It further appears that at eaoh one of those meetings an entry was made by the register in the general terms of the statute : "After deducting and retaining a sum sufScient for ail undetermined claims, which, by reason of the distant resi- dence of the creditors, or for other satisfactory reasons, have not been proved, and for other expenses and contingeneies," the dividend was ordered. This reservation the 5092d sec- tion of the Eevised Statutes requires shall be made before a dividend shall be declared. These entries are general ; they do not apply to any particular claims. The proof does not disclose the distance of residence of the several creditors, or the reason which prevented the earlier proof by them of their claims. �The register's report shows that there are not suflBcient funds in the hands of the assignee to pay all the creditor» wbo bave not received 27 per cent., that amount oi dividend. The report of the register directs the assignee to distribute the funds — First, to the payment of costs and expenses; second, to the payment of a dividend of 27 per cent, to those credit- ors whose claims were proved before the second dividend of December 28, 1875, and who have received no dividend; third, a dividend of 17 per cent, to those creditors who had then (December 28, lcS78) proved their claims, and who have ����
