Cook

(after stating the facts as above).

The referee in bankruptcy was called in behalf of the trustee and permitted over objections to testify respecting and to give in evidence a “list of debts proved” against the bankrupt’s estate. Attending the list is a statement by the referee that: “The following is a list of creditors who have proved their debts at the first meeting and subsequently.”

It simply contains the names of the claimants with the amounts set opposite, and was filed in the District Court January 16, 1911. There is nothing stated in connection with the claims to show the date when they accrued. The aggregate of the list is $14,487.96. To be added to these are the claims of the plaintiff amounting to $10,950, which, according to the showing in that way, make a sum total of indebtedness of the bankrupt of $25,437.96. The claimants themselves or witnesses cognizant of the fact gave evidence respecting all these claims except seven, which aggregate $7,103.61. This sum, deducted from the total claims shown by the list with Cook’s claim added, leaves a margin of $18,334.20, and constituted a factor in determining the true aggregate amount of the liabilities of the bankrupt.…