In re Keefer

HAZEL, District Judge.

The evidence indicate? that the bankrupt did not keep books of account prior to his bankruptcy. He was not engaged in carrying on business or conducting any mercantile pursuit. His vocation was that of a school-teacher, though he also acted as agent for a small estate, consisting of a farm in Yates county, to which his wife was one of three heirs. The bankrupt collected the rent, paid the taxes and expenses of the farm, and divided the surplus between the heirs. His failure to keep regular books of account or memoranda of his transactions as custodian of the income from…