MORTON, District Judge.
This is an appeal from the referee. The facts are contained in an agreed statement. Those necessary to the present discussion may be briefly stated:
In 1922, and again in 1923, the bankrupt borrowed money from the claimant, Post, and gave him, as security for the loans, assignments of its present and future book accounts. The bankruptcy occurred on April 9, 1924. On the first of each of the four preceding months the bankrupt had given...
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