This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated.1915 Excerpt: ... (213 Fed. 335) SMITH v. THOMPSON. (Circuit Court of Appeals, Eighth Circuit. March 27, 1914.) No. 131. L Bankruptcy ( 400)--Exemptions--Sufficiency Of Claim. A claim to exemption in a bankrupt's schedule was In these words: "The deduction to be taken from the said stock of groceries, $500, or its equivalent in cash out of the proceeds of said stock, $500." Held, that the claim was sufficient under Code Civ. Proc. Neb. 521, which provides that, if a debtor is the head of a family and has no homestead, "he may have in lieu thereof the sum of $500, in personal property," that it was optional with the trustee to set apart the exemption in goods, but that where he failed to do so the bankrupt was entitled to the exemption of $500 from their proceeds. Ed. Note.--For other cases, see Bankruptcy, Cent. Dig. 070-675: Dec. Dig. 400. 2. Bankbuptcy ( 305)--Exemptions--Liberal Administration Of ExempTion Laws. In a court of bankruptcy, the administration of an exemption law should comport with the beneficent spirit that prompted its enactment. The court should be helpful to those whose condition requires them to invoke it, and should not attempt to defeat the exemption by niceties in practice. Ed. Note.--For other cases, see Bankruptcy, Cent. Dig. 658; Dec. Dig. 395. Petition to Revise Order of the District Court of the United States for the District of Nebraska; Thomas C. Munger, Judge. In the matter of Allie W. Thompson, bankrupt. Petition by I. E. Smith, trustee, to revise order allowing an exemption to the bankrupt. Affirmed. James W. Orr and S. E. Harburger, both of Atchison, Kan., for petitioner. W. H. Richards, of Humboldt, Neb., F. M. Hall, of Lincoln, Neb., and F. N. Prout, of Fairbury, Neb., for respondent. Before...