an assignee in bankruptcy may be taxed under the laws of a state. In re Mitchell, 16 N. B. R. 535; 17 Fed. Cas. 493.

Funds in the hands of an assignee in bankruptcy are not subject to garnishment. In re Cunningham, 19 N. B. R. 276; 6 Fed. Cas. 958℗

Money belonging to the estate of a bankrupt in the hands of an assignee in bankruptcy is not subject to attachment. In re Chisholm et al., 4 Fed. Rep. 526.

It was held that the assignees of a bankrupt, under the laws of England, could not maintain an action against a debtor of the bankrupt in this country in their own name. Perry et al. v. Barry, 1 Cranch C. C. 204; 19 Fed. Cas. 266.

It was held that trustees, under section 43 of the Act of 1867, could settle the estate under the direction of the committee, or the court might limit them to the powers and duties exercised by assignees. In re Darby, 4 N. B. R. 309; 6 Fed. Cas. 1177.

Previous to the proceedings the bankrupt had become the owner of a judgment. Later, he died and an executrix was appointed. Thereafter the judgment was revived by a writ of scire facias, the assignee. and upon his death his successor, being made a party. The judgment debtor moved to set the proceedings aside. The supreme court held that the writ of scire facias was properly sued out by the bankrupt's executrix, and that there was no reason why the bankrupt should be relieved from the judgment. Brown v. Wygant et al., 163 U. S. 618.

It was held, under the Act of 1841, that an assignee might make an allowance for the support of the bankrupt and his family, not exceeding $300; and also that he might employ the bankrupt in taking charge of the property, and pay him a reasonable compensation for such services. In re Grant, 2 Story, 312; 10 Fed. Cas. 973.

An assignee in bankruptcy who is appointed after the commencement of proceedings to foreclose a mortgage given by his bankrupt, and before judgment, is in the position of a purchaser under like circumstances. Eyster v. Gaff, 91 U. S. 521.

The bankrupt and his assignee were directed to convey the property of the former to trustees "subject to the approval of the court." It was held that the trustees had no standing in court until such approval was obtained. Potter v. Wright, 19 Fed. Cas. 1197.

[See notes to §§ 60, 67 and 70.]

COMPENSATION.

§ 48. Compensation of Trustees.- (a.) Trustees shall receive, as full compensation for their services, payable after they are rendered, a fee of five dollars deposited with the clerk at the time the petition is filed in each case, except when a fee is not required from a voluntary bankrupt, and from estates which they have administered, such commissions on sums to be paid as dividends and commissions as may

be allowed by the courts, not to exceed three per centum on the first five thousand dollars or less, two per centum on the second five thousand dollars or part thereof, and one per centum on such sums in excess of ten thousand dollars.

(b.) In the event of an estate being administered by three trustees instead of one trustee or by successive trustees, the court shall apportion the fees and commissions between them according to the services actually rendered, so that there shall not be paid to trustees for the administering of an estate a greater amount than one trustee would be entitled to.

(c.) The court may, in its discretion, withhold all compensation from any trustee who has been removed for cause.

An assignee's bill of costs and fees under the Act of 1867 is reviewed in the case cited. In re Tulley, 2 N. B. R. 82; 24 Fed. is. 315. The fact that an assignee in bankruptcy is an a rney-at-law does not authorize the allowance of any extra compensation. In re Muldaur et al., 8 Ben. 65; 17 Fed. Cas. 958.

Judge Treat held that where the assignee in bankruptcy was an attorney-at-law he might be allowed additional compensation for his services in the conduct of necessary litigation. In re Welge, 1 Fed. Rep. 216.

Judge Blodget held that only the court, and not the creditors, could allow extra compensation to the assignee in bankruptcy, under the Act of 1867. In re Merchants' Ins. Co., 6 Biss. 252; 17 Fed. Cas. 43.

Real estate of the bankrupt was sold by him under the power conferred by a mortgage. The sale was made by leave of the court of bankruptcy, and the mortgagee became the purchaser, no money being received or disbursed by the assignee. Held, under the Act of 1867 (section 5100, R. S.), that the assignee was not entitled to commissions. In re Slevin, 4 Dill. 131; 22 Fed. Cas. 323.

Held, under the Act of 1867 (section 5099, R. S.), that the allowance of compensation to the assignee is within the discretion of the court of bankruptcy, notwithstanding the rules of the supreme court. The court, and not the register, must exercise the discretion, and assignees seeking to recover fees beyond those prescribed in rule 30, must notify creditors. Ex parte Whitcomb, 2 Low. 523; 29 Fed. Cas. 962.

In this case the court held that lack of possession of the bankrupt's property on the part of the assignees did not destroy their right to compensation. "The duty of looking out for the interests of all was as pronounced as though they had the actual compensation, and the lack of possession was only to be considered in determining the amount of the compensation." Meddaugh v. Wilson, 157 U. S. 333.

ACCOUNTS AND RECORDS.

§ 49. Accounts and Papers of Trustees. (a.) The accounts and papers of trustees shall be open to the inspection of officers and all parties in interest.

BONDS.

§ 50. Bonds of Referees of Trustees. (a.) Referees, before assuming the duties of their offices, and within such time as the district courts of the United States having jurisdiction shall prescribe, shall respectively qualify by entering into bond to the United States in such sum as shall be fixed by such courts, not to exceed five thousand dollars, with such sureties as shall be approved by such courts, conditioned for the faithful performance of their official duties.

(b.) Trustees, before entering upon the performance of their official duties, and within ten days after their appointment, or within such further time, not to exceed five days, as the court may permit, shall respectively qualify by entering into bond to the United States, with such sureties as shall be approved by the courts, conditioned for the faithful performance of their official duties.

(c.) The creditors of a bankrupt estate, at their first meeting after the adjudication, or after a vacancy has occurred in the office of trustee, or after an estate has been reopened, or after a composition has been set aside or a discharge revoked, if there is a vacancy in the office of trustee, shall fix the amount of the bond of the trustee; they may at any time increase the amount of the bond. If the creditors do not fix the amount of the bond of the trustee as herein provided the court shall do so.

(d.) The court shall require evidence as to the actual value of the property of sureties.

(e.) There shall be at least two sureties upon each bond.

(f.) The actual value of the property of the sureties, over and above their liabilities and exemptions, on each bond shall equal at least the amount of such bond.

(g.) Corporations organized for the purpose of becoming sureties upon bonds, or authorized by law to do so, may be accepted as sureties upon the bonds of referees and trustees whenever the courts are satisfied that the rights of ali parties in interest will be thereby amply protected.

(h.) Bonds of referees, trustees, and designated depositories shall be filed of record in the office of the clerk of the court and may be

sued upon in the name of the United States for the use of any person injured by a breach of their conditions.

(i.) Trustees shall not be liable, personally or on their bonds, to the United States, for any penalties or forfeitures incurred by the bankrupts under this Act, of whose estates they are respectively trustees.

(j.) Joint trustees may give joint or several bonds.

(k.) If any referee or trustee shall fail to give bond, as herein provided and within the time limited, he shall be deemed to have declined his appointment, and such failure shall create a vacancy in

his office.

(1.) Suits upon referees' bonds shall not be brought subsequent to two years after the alleged breach of the bond.

(m.) Suits upon trustees' bonds shall not be brought subsequent to two years after the estate has been ciosed.

OTHER OFFICERS - CLERKS OF THE COURT.

§ 51. Duties of Clerks.- (a.) Clerks shall respectively (1) account for, as for other fees received by them, the clerk's fee paid in each case and such other fees as may be received for certified copies of records which may be prepared for persons other than officers; (2) collect the fees of the clerk, referee, and trustee in each case instituted before filing the petition, except the petition of a proposed voluntary bankrupt which is accompanied by an affidavit stating that the petitioner is without, and can not obtain, the money with which to pay such fees; (3) deliver to the referees upon application all papers which may be referred to them, or, if the offices of such referees are not in the same cities or towns as the offices of such clerks, transmit such papers by mail, and in like manner return papers which were received from such referees after they have been used; (4) and within ten days after each case has been closed pay to the referee, if the case was referred, the fee collected for him, and to the trustee the fee collected for him at the time of filing the petition.

FEES OF CLERKS AND MARSHALS.

§ 52. Compensations of Clerks and Marshals.- (a.) Clerks shall respectively receive as full compensation for their service to each estate, a filing fee of ten dollars, except when a fee is not required from a voluntary bankrupt.

(b.) Marshals shall respectively receive from the estate where an adjudication in bankruptcy is made, except as herein otherwise provided, for the performance of their services in proceedings in bankruptcy, the same fees, and account for them in the same way, as they are entitled to receive for the performance of the same or similar services in other cases in accordance with laws now in force, or such as may be hereafter enacted, fixing the compensation of marshals.

The commissions of the clerk of the court under the Bankrupt Act of 1867 are considered in the case cited. Leech v. Kay, 4 Fed. Rep. 72. The allowance of fees and expenses to a marshal for the custody of property, making inventories and collecting and paying over money to the assignee, is considered at length in In re Johnston et al., 8 Ben. 191; 13 Fed. Cas. 876.

The fees of a United States marshal as messenger under the Act of 1867 are considered in the case cited. In re Talbot, 2 N. B. R. 280; 23 Fed. Cas. 640.

Under the Act of 1867 a marshal was entitled to a commission for moneys belonging to the bankrupt's estate collected by him as messenger. In re Pfaff, 7 Ben. 61; 19 Fed. Cas. 414.

ATTORNEY-GENERAL.

§ 53. Duties of Attorney-General.-(a.) The Attorney-General shall annually lay before Congress statistical tables showing for the whole country, and by States, the number of cases during the year of voluntary and involuntary bankruptcy; the amount of the property of the estates; the dividends paid and the expenses of administering such estates; and such other like information as he may deem important.

REPORTS OF OFFICERS.

§ 54. Statistics of Bankruptcy Proceedings.- (a.) Officers shall furnish in writing and transmit by mail such information as is within their knowledge, and as may be shown by the records and papers in their possession, to the Attorney-General, for statistical purposes, within ten days after being requested by him to do so.