In re J. C. Sparks Co.

GLENN, District Judge.

This ease comes before the eourt on certificate to review the denial by the referee of the petition of M. S. Bailey & Son, bankers, who asked the court to allow them to offset a note of J. C. Sparks Company, the bankrupt, for $2,000 against a deposit in the said bank of a like sum.

The facts underlying the controversy are undisputed. J. C. Sparks Company is a corporation organized under the laws of South Carolina, having its principal place of business at Union in said state, and having other places of business at Clinton, in Laurens county, S. C., and elsewhere in said…