Harris

To reverse denial of discharge in bankruptcy by the court upon findings of fact and recommendations by the special mas-' ter, this appeal is prosecuted.

The law, so far as applicable, is section 14b (3, 4, 7), Bankruptcy Act, as amended (title 11 U.S.C.A. § 32 (b) (3, 4, 7), (b) “(3) Obtained money * * * on credit, or obtained an extension * * * of credit, by making * * * or causing to be made * * * a materially false statement in writing respecting his financial condition.” “(4) * * * Transferred, removed, destroyed, or concealed or permitted to be transferred, removed, destroyed, or concealed any of his property with intent to hinder, delay, or defraud his creditors; * * * (7) has failed to explain satisfactorily any losses of assets or deficiency of assets to meet his liabilities: Provided, That if, upon the hearing of an objection to a discharge, the objector shall show to the satisfaction of the court that there are reasonable grounds for believing that the bankrupt has committed any of the acts which, under this paragraph (b), would prevent his discharge in bankruptcy, then the burden of proving that he has not committed any of such acts shall be upon the…