In re Turnbull

LOWELL, District Judge.

Upon tbe facts stated in the referee’s certificate, it is clear that this court cannot say that he was in error. The burden of showing that an article alleged to be exempt is within the provisions of the statute rests upon the bankrupt. Gay v. Southworth, 113 Mass. 333. It is not contended that a bankrupt can hold as exempt a watch of any imaginable value, however great, and there is nothing in the report of the referee to show what is the value of the watch in question. From statements made by counsel, however, the court is led to believe that the omission to find the…