are the following

;

and this deponent further says that this deposition cannot be made. by the claimant in person because

and that he is duly authorized by his principal to make this deposition, and that it is within his knowledge that the aforesaid debt was incurred as and for the consideration above stated.

In the District Court of the United States for the

....... District

In Bankruptcy.

On this

State of

and makes oath and says that the bill of exchange [or note], the particulars whereof are underwritten, has been lost under the following circumstances, to wit,

and that he, this deponent, has not been able to find the same; and this deponent further says that he has not, nor has the said...

.....

or any person or persons to their use, to this deponent's knowledge or belief, negotiated the said bill [or note], nor in any

manner parted with or assigned the legal or beneficial interest therein, or any part thereof; and that he, this deponent, is the person now legally and beneficially interested in the same.

Bill or note above referred to

Date.

Drawer or maker.

Acceptor.

Subscribed and sworn to before me, this ...... day of A. D. 19...

Cross-reference.- See notes to Form No. 31, ante.

Form No. 38

ORDER REDUCING CLAIM

Sum.

[Official character.]

In the District Court of the United States for the

of ....

IN THE MATTER OF

... District

Upon the evidence submitted to this court upon the claim of against said estate [and, if the fact be so, upon hearing counsel thereon], it is ordered, that the amount of said claim be reduced from the sum of ... .., as set forth in the affidavit in proof of claim filed by said creditor in said case, to the sum of and that the latter-named sum be entered upon the books

of the trustee as the true sum upon which a dividend shall be computed [if with interest, with interest thereon from the ...... day

of

....

.........

A. D. 19...]

Referee in Bankruptcy.

Cross-references.— See generally, § 57, ante. Read also § 2(2), and General Order XXI (6). For forms for petition and notice on an application to reduce or expunge, see Forms Nos. 214 and 216, post.

Form No. 39

ORDER EXPUNGING CLAIM

In the District Court of the United States for the
District of

Upon the evidence submitted to the court upon the claim of against said estate [and, if the fact be so, upon hearing counsel thereon], it is ordered that said claim be disallowed and expunged from the list of claims upon the trustee's record in said

case.

Referee in Bankruptcy.

Cross-reference. See foot-note to Form No. 38, ante.

Form No. 40

LIST OF CLAIMS AND DIVIDENDS TO BE REPORTED BY REFEREE AND BY HIM DELIVERED TO TRUSTEE

In the District Court of the United States for the

District

A list of debts proved and claimed under the bankruptcy of
with .... dividend at the rate of
this day declared thereon by

........

per cent a referee in

Cross-references.-This form fits into § 39-a (1). As a rule, however, dividend sheets are prepared by the trustee from the files and record-book of the referee. The practice here is somewhat archaic. See Forms Nos. 200 and 229 for use of a part of the form in connection with an order declaring a dividend and ordering it paid and the practice there outlined. Consult also, generally, §§ 39, 47, 55, 57, 58, 65, 66, and General Order XXIX.

In computation for first dividend claims scheduled, but not filed, must be included.

In re Scott, 2 Am. B. R. 324, 96 Fed. 607.

See In re Walker, 3 Am. B. R. 35, 96 Fed. 550.

See, as to exceptions in some jurisdictions.

In re Heebner, 13 Am. B. R. 256, 132 Fed. 1003.

When order declaring dividend should be revoked and how far reviewable.

In re Henry Siegel Co. (D. C., Mass.), 32 Am. B. R. 645, 216 Fed. 943.
Declaration of final dividend before expiration of one year.

When same will not be set aside.

In re Coulter, 30 Am. B. R. 75, 206 Fed. 906.

Dividends undistributed in hands of a trustee are not subject to attachment or garnishment.

In re Hollander (D. C., Md.), 25 Am. B. R. 48, 181 Fed. 1019.

In re Argonaut Shoe Co. (C. C. A., 9th Cir), 26 Am. B. R. 584, 187 Fed. 784, 109 C. C. A. 632.

Cowart v. W. E. Caldwell Co. (Ga. Sup. Ct.), 24 Am. B. R. 546.

In re Thompson-Breese Co., 30 Am. B. R. 105.

In re American Electric Telephone Co. (C. C. A., 7th Cir.), 31 Am. B. R. 612, 211 Fed. 88, 127 C. C. A. 512.

Checks should only be made payable to those whose names appear on such sheet or the trustee incurs the risk of his vouchers not being approved.

In re Carr, & Am. B. R. 635, 116 Fed. 556.

Time of payment of dividends.

In re Bell Piano Co. (D. C., N. Y.), 18 Am. B. R. 183, 155 Fed. 272.

In re Eldred, 19 Am. B. R. 52, 155 Fed. 686.

In re Stein, 1 Am. B. R. 662, 94 Fed. 124.

Distribution.

In re Kohler (C. C. A., 6th Cir.), 20 Am. B. R. 89, 159 Fed. 871, 87 C. C. A. 51. Distribution of proceeds of securities deposited by private banker with New York State Comptroller.

In re Rosett (C. C. A., 2d Cir.), 30 Am. B. R. 309, 204 Fed. 431, 122 C. C. A. 617, affg. s. c. 29 Am. B. R. 341, 203 Fed. 67.

Referee may order at request of creditor payment by trustee of dividend withheld without sufficient reason.

Duty of referee to furnish trustee with dividend sheet.

Form No. 41

NOTICE OF DIVIDEND

In the District Court of the United States for the

District

I hereby inform you that you may, on application at my office,

on the ...... day of

or on any day thereafter.