MORRIS, District Judge.
It appears from the master's report that Howard I. Streeter, the bankrupt, was engaged in the garage business at Hinsdale, N. H.; that he purchased merchandise from time to time from J. Wilbur Bogardus, and that on the 22d day of September, 1923, he gave Bogardus a note for $3,500, payable on demand, giving as security therefor a personal mortgage on the following merchandise:
"All the stock, oils, tools, tires, all fixtures, furnishings...
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