IN RE HYNDMAN. ���707 ���000,— less this one-third the Northern note, and aseumed his liability. There was some proof tending to Bhow that the bankrupt himself supposed that he ^a^ only beeoming liablô for one-third the whole amount, as he hirnself swears; and, on the other hand, some proôf tending to sho'w that the nature of his contract in signing the note was explained to him, and that he knew that he vas binding himself tb pay the whole amount. But, in view of the findings of the register that the bankrupt and his partners did not intend to make it a firm note of the new firm, and of the opinion of the court, it is not deemed necessary to state the proof on this subject. If, on the facts of the case, the whole of this Hôte should be counted against the bankrupt as a debt upon which he was liable as principal debtor, it was conceded he could not be discharged, and this question was certified by the register. �There were certain assets secured by mortgage which the assignee was compelled to foreclose by legal proceedinga, in order to realize the amount due. He incurred costs and other expenses which he paid out of the proceeds. There werô creditors who proved for principal and interest of their secured debts to filing the proof, and these the assignee paid in fuU, with interest up to the time of payment. If the costs of the bankruptcy proceedings and the costs of the foreclosure suits be deducted from the gross sum realized by the assignee/ and if interest on the preferred debts due by the bankrupt, which accrued after adjudication, be estimated against him, there would not be sufficient assets to discharge him, even if only one-third of the Northern note be counted against him. But if these preferred debts are estimated with interest only to the date of adjudication, and the assets be valued without deductions for the above costs and expenses, the bankrupt would be entitled to his discharge, and these questions were certified by the register. �The following is so much of the register's certificate as presents the legal questions certified by him : ����