Moore

This is an appeal by the trustee from an order of discharge of the bankrupt. The matter of the application for discharge, and the objections thereto, were referred to a special master for hearág and report. He thereafter reported his findings of fact and conclusions of law to the court. Thereafter exceptions to the master’s report were filed by the trustee in bankruptcy and the matter was heard before the judge, who granted the discharge. The bankrupt was engaged in retail merchandising, and on the 1st of January, 1928, had net assets of about $5,000; thereafter he purchased $26,000 worth of merchandise from wholesalers on credit, and on the 13th day of March made an assignment for the benefit of creditors, and on May 12th filed a voluntary petition in bankruptcy. Until about the 1st of February he had employed a competent bookkeeper who had kept a double entry system of books, but during February he discharged the bookkeeper and thereafter kept a system of single entry books in which he made all the entries himself. He opened this set of single entry books as of the 1st of January, copying entries therein from the double entry system books from January 1st up to the time that…