U.S. Circuit Court for the District of Massachusetts May 25, 1881 (In re Kimball)

Lowell, C. J.

I am called upon to decide whether the district court was right in holding that the bankrupt was not such a merchant or tradesman as is bound to keep books of account. He was a teamster, owning many horses and carts, and engaged for years very extensively in his regular business. When that became slack, he took to supplying certain friends and neighbors with hay and straw.