In re Hammond

LOWELL. District Judge.

The question whether the bankrupts kept proper books of account is one of fact The law requires that a merchant or tradesman should keep such books as, considering the nature and circumstances of his trade, are necessary for exhibiting to a person of competent skill the true state of his dealings and affairs. The charge here is that during a certain specified period, about six weeks before the business stopped, the defendants kept neither a cashbook nor a shipping-book. You are relieved from embarrassment in the inquixy whether these books were necessary, because it has…