District Court, S.D. New York August 15, 1877 (In re Odell)

BLATCHFORD, District Judge.

Subdivision 7 of section 5110 of the Revised Statutes provides that no discharge shall be .granted to a bankrupt, if, “being a merchant -or tradesman,” he has not kept proper books of account. It is contended that the bankrupts in this case were neither merchants nor tradesmen. Until October, 1875. when they failed, they were copartners in business.