In re Sims

NEWMAN, District Judge.

I have gone carefully over the evidence recently taken in this case, and am satisfied that, under that evidence and under the evidence taken formerly, the bankrupt is not entitled to a discharge. I am compelled therefore to differ with the referee in the conclusion he reached.

It is clearly shown here that the bankrupt received over $11,000 worth of lumber, and no records whatever were kept, either by books or otherwise, to show what became of the proceeds of the sale of this lumber. It was sold by Mr.' Akers, acting for Mr. Sims apparently, and Akers says, with which…