HON. ERSKINE M. ROSS

U. S. Circuit Judge Erskine M. Ross, of Los Angeles, Calif., died in his home city December 10th, 1928, at the age of eighty-four after a long service on the Federal bench as a District Judge in California and a member of the Ninth Circuit bench since 1895. Judge Ross began his judicial career as a member of the Supreme Court of California elected in 1879 at the first election under the present constitution of that state, and was subsequently reelected. In 1887 he was appointed U. S. District Judge by President Cleveland and advanced to the Circuit Court of Appeals in 1895. He declined to retire at the age of seventy but ceased active service in 1925 although remaining "on call". During his service on the bench many matters of moment and importance in a new and growing community came before him for decision and he was distinguished for his rugged independence and fearlessness.

Judge Ross was born in Culpepper County, Virginia, June 30, 1845, and was educated at the Virginia Military Institute. He entered the ranks of the Confederate Army at seventeen years of age, serving throughout the War and returned to graduate from the institute in 1865. He located at Los Angeles in 1868 and married in 1874. He was first admitted to practice in 1869. In his will Judge Ross bequeathed $100,000.00 to the American Bar Association, the income of which is to be offered and paid an an annual

returns to all sorts of Writs; more than three decades as the Mercer County Arm of the Federal Court, without a whisper of partiality; not to mention his experience at Harrisburg as Reading Clerk, with the opportunity of studying close up, the social and political chemistry of laws in their making; these are a few of the advantages that placed him in a unique position to give advice and when new questions proved too intricate to his fellow members of the bar, whether they were mere questions of practice or depended for their solution upon an accurate knowledge of the unwritten law embedded in tradition.

He was a born scholar, was interested in everything; an ardent student of economics, philosophy, literature and history sacred or profane.

For the last five years his gallant fight against invincible odds, is the marvel of his entire circle of friends. He enjoyed the society of his entire family, even his great grandchildren, and his heart was ever young. Mr. Baker served as a Referee in Bankruptcy for several years.

ALEXANDER DAVIDSON PITTS

The death of Referee Alexander D. Pitts occurred at Selma, Alabama, June 3rd, 1928. He was born at Uniontown in that state February 4th, 1851. Mr. Pitts was a descendant of one of the pioneer families of his native state whose lines went back to the signers of the Declaration of

by the Association at its annual meeting.

HON. MAURICE H. DONAHUE

Circuit Judge Maurice H. Donahue who died September 10th, 1928, after a long and honored career upon the bench was born, at Monroe, Ohio, May 10th, 1864. He was educated in the public schools and by private tutors. Being admitted to the bar in 1885 he entered upon the practice of law at New Lexington, Ohio, and served as prosecuting attorney for Perry County from 1887-93. His judicial career began with his election as Judge of the Circuit Court for the Fifth Judicial Circuit, Ohio, which position he occupied for ten years from 1900 and from 1908-10 was Chief Justice of the Circuit Courts of Ohio. In 1911 he became Associate Justice of the Supreme Court of his native state which position he resigned to become U. S. Circuit Judge in 1919. Judge Donahue was a member of the B P.O.E. and Knights of Columbus.

JAMES R. W. BAKER

Referee James Renwick Wilson Baker died June 17th, 1928, at Mercer, Pennsylvania. He was the dean of the Mercer County bar in years and in practice.

He was born in Findley Township, Mercer County, Pensylvania, on November 30th, 1845, and after attending the public school, graduated from Westminster College in the class of 1871. After teaching one year in Armstrong County, for the Dayton Academy, he returned to Mercer County and read law and was admitted to practice in 1873. In speaking of his life, the bar memorial said:

More than fourscore years of activity; more than onehalf century at the bar; more than four decades as attorney for each succeeding sheriff, making all sorts of

the War of 1812. He attended the common schools and was prepared for college entering Davidson College, North Carolina, in 1868, and graduated with first honors in 1872. He was appointed tax assessor of Perry County in 1875 and admitted to the bar in 1879. He was a member of the lower house of the state legislature in 1888-89, and upon his removal to Selma likewise represented Dallas County in the state legislature from 1906 to 1912. He was a delegateat-large to the Democratic National Convention at Baltimore and was appointed United States Attorney for the Southern District of Alabama in December, 1913, serving several years in that capacity. In 1927 he was made a Referee in Bankruptcy. Mr. Pitts was a member of the Presbyterian Church, a Mason and a Pythian.

The memorial to the Dallas County Alabama Bar Association was presented by H. F. Reese, who succeeds him as Referee.

SUGGESTS CHANGES IN 21a EXAMINATIONS

An interesting suggestion as to the method of conducting the examination of bankrupts as provided by §21a was recently made by W. Randolph Montgomery, of Gregory, Stewart and Montgomery, counsel to the National Association of Credit Men. It is his suggestion that the oral examinations under §21a be changed so that in the first instance such examinations shall be conducted by written interrogatories phrased by the Court and put in the hands of Referees. Every bankrupt should be required to appear before the Referee on a certain date, Mr. Montgomery suggests, and submit to written interrogatories which would afford a basis for further oral examination if there is any occasion for it.

NORTHERN DISTRICT OF CALIFORNIA

REFEREES MEET

The annual conference of the Referees in Bankruptcy of he Northern District of California was held in San Franisco on Saturday, March 30th, the sessions taking place n the Palace Hotel. The Referees attending were Thomas Sheridan of San Francisco, Burton J. Wyman of Oakland, . W. Kingren of Ukiah, Evan J. Hughes of Sacramento, Percy King, Jr. of Napa, Harry J. Bias of Santa Cruz, Lucien E. Fulwider of Santa Rosa and Stephen N. Blewett f Stockton. Telegrams expressing their inability to attend were received from Referees Richard Belcher of Marysille and Victor Zampatti of Eureka.

The conference opened with a luncheon at which the Hon. Frank H. Kerrigan, senior United States District udge for the Northern District of California, was the uest of honor. At the close of the luncheon Referee Blewett poke concerning the purpose of the meeting and emphaized the work of this Association. Following his remarks udge Kerrigan spoke briefly on matters of interest to those ttending and then retired.

The afternoon session was taken up in informal discusions of problems of Referees and as to best methods of ringing about greater uniformity and efficiency in the adninistration of bankruptcy estates in that District. The subect of attorneys fees was discussed at length and a schedule was devised to cover the ordinary routine administration of the average estate. A committee was appointed to reduce his schedule to definite written form after approval by he Judges to be followed by the Referees as a guide in he allowance of attorneys fees and will be accessible to attorneys for their guidance in making application for fees. Et was thought unnecessary to have this formulated as a ule. Discussion was also had concerning the rule prohibitng Referees receiving fees when acting as special masters on composition and discharge hearings. The session was rought to a close after various questions had been asked by the Referees present concerning different phases of Dankruptcy administration. Officers for the ensuing year were re-elected. They consist of President Burton J. Wyman and Secretary Stephen N. Blewett.

CREDIT MEN'S ASSOCIATION COMMITTEE

ACTS

The newly appointed special bankruptcy committee of the National Association of Credit Men, met in New York City, April 5th and adopted a working policy based on its opinion that the National Bankruptcy Act is a creditors' act and that bankruptcy administration is primarily a unction of business and not of law. This committee was appointed March 30 by Frank D. Rock, of Denver, president of the association, to study bankruptcy conditions throughout the country and to make recommendations for Improvements in bankruptcy administration.

Although the committee at its meeting yesterday made no definite recommendations for changes in bankruptcy procedure or in the National Bankruptcy Act, its views on amendments to the law were incorporated in a resolution stressing the stand of the credit association, as follows:

Any plan for revision of the Bankruptcy Act which eliminates creditors from a prominent part in the admin

istration of the assets of the bankrupt is doomed to failure.

Any revision which provides for reform in the matter of the selection or appointment of receivers but which fails to provide a remedy for the abuses attending the election of the trustee, will fall short of accomplishing its purpose.

Any plan of reform which is limited to improving the administration in small cases alone will prove inadequate,

Any such plans will be opposed by the National Association of Credit Men.

Those present were Richard T. Baden of Baltimore, chairman; L. I. MacQueen, of Pittsburgh; E. I. Kilcup, of Providence; J. E. Norvell, of Philadelphia; Curtis R. Burnett, of Newark; John A. Reilly, of Washington; W. R. Montgomery, H. P. Reader, Henry S. DeVault, T. O. Scheckell, all of New York; and Stephen I. Miller, executive manager of the association; E. Paul Phillips, manager of the adjustment bureaus department of the association, and M. S. Mattuck, counsel for the credit protection department of the organization.

BANKRUPTCY DE LUXE

A bankruptcy proceeding characterized by former U. S. District Attorney Emery R. Buckner as "this will be a case of bankruptcy de luxe" is the proceeding of the Experimentor Publishing Company pending before Referee Peter B. Olney, Jr., of New York. The bankrupt company is the publisher of several magazines including Your Body, How to Make it, Areo Mechanics, Radio News, Amazing Stories, Science and Invention, and is the operator of radio stations WRNY and 2 XAL. The most interesting feature of this proceeding is the spirited bidding for the various publications of the bankrupt concern. Robert M. McBride offered $300,000 for Amazing Stories and Science and Invention. Roscoe Fawcett offered $30,000 cash for Science and Invention. B. A. McKinnon, publisher of Plain Talk agreed to pay $200,000 cash and $250,000 in notes and pay all creditors 100% on the dollar for all of the publications. Bernarr Macfadden of the Macfadden Publications, Inc., offered $250,000 in cash, pay creditors whose claims are $3,000 or less and pay other creditors 100% less the cost of receivership. Two brothers, Hugo and Sydney Gernesback, are the parties in interest of the bankrupt corporation. Hugo Gernesbach is one of the first publishers in this country to exploit the radio in print. Prior to the activities of the radio he published Electrical Experimentor and is the author of several books as Short Wave Manual, Houdini's Spirit Exposes, Beauty Secrets, and Popular Card Tricks. These books were extensively advertised in the company publications but without charge to the advertiser.

BECOMES BANK OFFICER

Upon his appointment as vice-president of the Home Savings Bank of Des Moines, Iowa, Referee David W. Bates of Albia, Iowa, retired as a Referee and from the active practice of law. Mr. Bates served as a Referee for several years. He is succeeded by E. L. Simmons, formerly associated with him as a member of the law firm.

Paul H. King, Detroit, chairman, Herbert M. Bierce, Winona, Minn., Watson B. Adair, Pittsburgh, Cameron L. Baldwin, La Crosse, Wisc., Daniel W. Lincoln, Worcester, Mass., Augustus W. Bennet, Newburgh, N. Y., Forest G. Moorhead, Beaver, Pa., H. N. Edmunds, Columbia, S. C., E. Monroe Baker, Dallas, Tex., John M. Thornburg, Knoxville, Tenn., Walter J. Grant, Danville, Ill., Peter G. Honegger, Sioux Falls, S. D., William M. Baumert, Aberdeen, Wash., and Ralph D. Quinter, Washington, D. C. LEGISLATION

Carl D. Friebolin, Cleveland, chairman, Charles T. Greve, Cincinnati, Fred C. Mullinix, Jonesboro, Ark., Ralph E. Mason, Ellsworth, Me., Nelson P. Sanford, Rochester, N. Y., George W. W. Porter, Newark, Duncan Curry, Staunton, Va., Edmund H. Dryer, Birmingham, Ala., Fred H. Kruse, Toledo, O., Carl Wilde, Indianapolis, Fred S. Hudson, Kansas City, Mo., and Charles Umbach, Lakeview, Ore.

ETHICS

John T. Olmsted, Harrisburg, Pa., chairman, Russell C Nesbitt, Wheeling, W. Va., Arthur Black, Boston, John I Lyttle, New York, George E. Deppen, Sunbury, Pa George W. Craig, Asheville, N. C., Ira Webster, Browns ville, Tex., Paul E. Carson, Youngstown, O., Louis H. Bur rell, Freeport, Ill., I. D. Taylor, Oklahoma City, Okla., an Earl E. Moss, Los Angeles.

RESOLUTIONS

Oscar W. Ehrhorn, New York, chairman, Thomas F Clifford, Franklin, N. H., Charles C. Cabot, Boston, Joh Keogh, Bridgeport, Conn., L. LeRoy Deininger, Philadel phia, J. LeRoy Hopkins, Baltimore, James N. Talley Macon, Ga., S. Monroe Nickell, Lexington, Ky., George K Foster, Bloomington, Ill., Frank McLaughlin, Denver and T. R. Thomson, Fresno, Calif.

NOMINATIONS

Fred S. Hudson, Kansas City, Mo., chairman, A. H Gray, Great Falls, Mont., Charles P. Ryan, Fall River Mass., Henry K. Davis, New York, John B. Greer, Butler Pa., Thomas B. Snead, Richmond, Va., S. P. Clayton Tupelo, Miss., George A. Marston, Detroit, Leland W Walker, Somerset, Pa., Donald S. Lamm, Sedalia, Mo., and Evan J. Hughes, Sacramento, Cal.

ITEMS IN OTHER PERIODICAL

An article "Expert Adjustments preferable to Bankruptcy Proceedings" by A. A. Martin, of Momsen-DunneganRyan Co., El Paso, Texas, appears in the March issue of the "Credit Monthly", of the National Association of Credit Men.

"Another Noble Experiment" is the title of an article by Herbert A. Feibelman, of the Miami, Florida, bar published in the March issue of the Commercial Law League Journal. In the same issue Secretary Bierce is the author of an article headed "Bankruptcy Administration."

Current disclosures are discussed in "Business and the Bankruptcy Ring" by John A. Williams, vice president and general manager of Likly Luggage, Inc., in the March number of the Magazine of Business.

SUBSTITUTING VALID FOR
FICTITIOUS ACCOUNTS

In the January issue of this Journal this subject was discussed through a quotation from the April, 1928, issue of the Georgetown Law Journal which considered the case of In re. Sullivan 21 F. (2nd.) 834, 10 A.B.R. (NS) 376 In that proceeding Referee B. Loring Young of Boston supervised the administration of the case and calls atten tion to the fact that the holding of the U. S. District Judge was reversed by the U. S. Circuit Court of Appeals, First Circuit, November 19, 1927, in Foster, trustee, vs. Manu facturers' Finance Co. 22 F. (2nd.) 609, 11 A.B.R. (NS) 110. Certiorari was denied by the U. S. Supreme Court. 48 S.C. Rep. 339.