Under the above provisions no natural person who is a wage earner or engaged chiefly in farming or the tillage of the soil may be adjudged an involuntary bankrupt.11 To come within the exception the party petitioned against need not be engaged solely in farming12 nor need he till the soil in person13 but unless it is his chief occupation he is not exempt.14 In determining the "chief occupation" each case must be decided on its own circumstances.15 A corporation engaged chiefly in farming does not come within the exception.16 A wage earner is defined by the Bankruptcy act to be "an individual who works for wages, salary or hire at a rate of compensation not exceeding one thousand five hundred dollars per year."17 Whether or not a party is a wage earner is a question to be determined under the particular facts of each case.18 The presumption being against jurisdiction it must clearly appear that the exception is inapplicable.19 The better practice is to negative the above exceptions in the petition 20 and a petition failing to contain such negative has been held demurrable.1 The section has reference to the occupation of the bankrupt at the time the alleged act of bankruptcy was committed and a farmer is within the exemption granted by act, although he has sold his farm prior to the filing of the petition.2 [b] Corporations. Where the petition is filed against a corporation it should allege that the corporation was engaged in one of the businesses enumerated and the burden of proof is on the petitioning creditor.6 The section should be strictly construed. Under its provisions the following corporations have been held exempt from involuntary adjudications as not being within the terms of the act: ice companies,8 corporations engaged in keeping an inn or hotel,9 an irrigation company,10 an insurance corporation,11 a 11In re Taylor, 102 Fed. 728, 42 C. C. A. 1. 12 Couts v. Townsend, 126 Fed. 249; see In re Hoy, 137 Fed. 175; Wulbern v. Drake, 120 Fed. 493, 56 C. C. A. 643. 13 Bank v. Matney, 132 Fed. 75. 14 In re Brown, 132 Fed. 706; Bank v. Matney, 132 Fed. 75. 15 In re Mackey, 110 Fed. 355. 16In re Lake Jackson etc. Co. 129 Fed. 640. 178 1, act July 1, 1898, cl. 27, Stat. 545, U. S. Comp. Stat. 1901, 3420. 18 See In re Yoder, 127 Fed. 895. 19 In re Pilger, 118 Fed. 206. 20In re Bellah, 116 Fed. 69; also In re Pilger, 118 Fed. 206; post, § 2269. 30 p. see 2Fleckenger v. Bank, 145 Fed. 165, (C. C. A.) 6In re Chicago etc. Co. 104 Fed. 67. 7In re New York etc. Ice Lines, 147 Fed. 215, (C. C. A.) 8 In re New York etc. Ice Lines, 147 Fed. 214, (C. C. A.); see however National Bank v. Ice Co. where the business was purchasing and selling ice. 9 In re United States Hotel Co. 134 Fed. 225, 67 C. C. A. 153, 68 L. R. A. 588, but see In re San Gabriel etc. Co. 95 Fed. 271, where a sanitarium was held to be within the meaning of the act. This decision however has been questioned, see In re White Star etc. Co. 117 Fed. 571. 10In re Bay City Irr. Co. 135 Fed. 850; see also In re New York etc. 1In re Taylor, 102 Fed. 728, 42 C. Water Co. 98 Fed. 711. C. A. 1. 11In re Cameron etc. Ins. Co. 96 Fed. 576. laundry corporation 12 an incorporated social club,13 a bridge building corporation having no manufacturing plant.14 It is held also that a corporation is not within the act which, although having power to engage in mercantile pursuits, has never in fact done so15 or one which in engaging in mercantile pursuits has exceeded its powers.16 § 2228. — partnerships. A partnership, during the continuation of the partnership business, or after its dissolution and before the final settlement thereof, may be adjudged a bankrupt. Clause a of § 5, act July 1, 1898, c. 541, 30 Stat. 547, U. S. Comp. This clause expressly provides that a partnership may be adjudged a bankrupt being different from the earlier act of 18671 which allowed an adjudication against "two or more persons who were partners." This distinction has given rise to the doctrine of the entity of a partnership as distinct from its individual members. Hence it is held that a partnership is subject to adjudication, its property being insufficient to pay its debts, regardless of the individual property of the partners,3 and that an adjudication of its individual members is not an adjudication of the partnership, the latter being necessary to an effective discharge of the partnership obligations.5 The entity doctrine has been extended even to the charging of separate fees for partnership and individual adjudications. Where however both the firm and the individual members make an assignment, this is an act of bankruptcy committed by all and the adjudication should embrace both the firm and the individuals. But where there have been no acts of bankruptcy by the individuals, all proceedings relating to the partnership, no individual adjudications and discharges may be had.8 § 2229. Death or insanity of bankrupt not to abate proceedings. The death or insanity of a bankrupt shall not abate the proceedings, but the same shall be conducted and concluded in the 12In re White Star etc. Co. 117 see also In re Dunnigan, 95 Fed 428; Fed. 571. 13 In re Fulton Club, 113 Fed. 997. 14 Butt v. Construction Co. 140 Fed. 840, (C. C. A.) 15In re Tontine etc. Co. 116 Fed. 401; In re New York etc. Co. 98 Fed. 711. 16In re Quimby etc. Co. 121 Fed. 139. 18 36, c. 176, 14 Stat. 534. 2 In re Mercur, 122 Fed. 388, 58 C. C. A. 472; In re McMurtrey, 142 Fed. 854. see however, In re Forbes, 128 Fed. 139, holding that a partnership cannot be declared insolvent without the insolvency of its individual members. 4 In re Mercur, 122 Fed. 388, 58 C. C. A. 472. 5 In re Meyers, 96 Fed. 408. In re Barden, 101 Fed. 555; In re Farley, 115 Fed. 361; but see contra, In re Gay, 98 Fed. 870. 7Green River etc. Bank v. Craig, 110 Fed. 137. In re Hale, 107 Fed. 432; In re 3In re McMurtrey, 142 Fed. 855; Pincus, 147 Fed. 621. same manner, so far as possible, as though he had not died or become insane: Provided, that in case of death the widow or children shall be entitled to all rights of dower and allowance fixed by the laws of the State of the bankrupts residence. § 8, act July 1, 1898, c. 541, 30 Stat. 549, U. S. Comp. Stat. 1901 p. 3425. This section provides for cases wherein proceedings in bankruptcy are commenced during the lifetime of the party or at a time preceding his becoming insane and its meaning is that where jurisdiction has rightfully attached proceedings shall not abate by reason of subsequent death or insanity.11 But where the party has been adjudged insane prior to the bankruptcy proceedings the court will not take jurisdiction.12 The section applies to a corporation that “seeks by suicide to defeat properly instituted proceedings in bankruptcy." "13 An alleged bankrupt dying after the petition has been filed but before service upon him, the heirs and personal representatives should be brought in.14 § 2230. Duties of bankrupt. The bankrupt shall, (1) attend the first meeting of his creditors if directed by the court or a judge thereof to do so, and the hearing upon his application for a discharge, if filed; (2) comply with all lawful orders of the court; (3) examine the correctness of all proofs and claims filed against his estate; (4) execute and deliver such papers as shall be ordered by the court; (5) execute to his trustees transfers of all his property in foreign countries; (6) immediately inform his trustee, of any attempt, by his creditors or other persons to evade the provisions of this act, coming to his knowledge; (7) in case of any person having to his knowledge proved a false claim against his estate, disclose that fact immediately to his trustee Part of § 7, act July 1, 1898, c. 541, 30 Stat. 548, U. S. Comp. Stat. 1901, p. 3425. The remaining provisions of the above section, dealing with the filing of property schedules by the bankrupt and his examination and attendance are set forth elsewhere.18 11In re Funk, 101 Fed. 245; In re Spaulding, 134 Fed. 507. 12In re Funk, 101 Fed. 245. 13 Scheuer v. Smith etc. Co. 112 Fed. 407, 50 C. C. A. 312. 14Shute v. Patterson, 147 Fed. 512, (C. C. A.) 18See post, §§ 2271, 2295, 2296. 1672 CHAPTER 64. REFEREES AND TRUSTEES. § 2234. Offices of referee and trustee created. § 2235. § 2236. Appointment, removal and districts of referees. § 2237. Oaths of office. § 2246. § 2247. appointment of trustees. —powers of judge and referee as to approval and removal. § 2258. Various provisions as to bonds of referees and trustees. § 2259. Additional compensation to referees and trustees forbidden. § 2234. Offices of referee and trustee created. The offices of referee and trustee are hereby created. § 33, act July 1, 1898, c. 541, 30 Stat. 555, U. S. Comp. Stat. 1901, P. 3435. § 2235. Appointment, removal and districts of referees. Courts of bankruptcy shall, within the territorial limits of which they respectively have jurisdiction, (1) appoint referees, each for a term of two years, and may, in their discretion, remove them because their services are not needed or for other cause; and (2) designate, and from time to time change, the limits of the districts of referees, so that each county, where the services of a referee are needed, may constitute at least one district. Clause a, § 34, act July 1, 1898, c. 541, 30 Stat. 555, U. S. Comp. Stat. 1901, p. 3435. § 2236. Qualifications of referees. Individuals shall not be eligible to appointment as referees unless they are respectively (1) competent to perform the duties of that office; (2) not holding any office of profit or emolument under the laws of the United States or of any State other than commissioners of deeds, justices of the peace, masters in chancery, or notaries public; (3) not related by consanguinity or affinity, within the third degree as determined by the common law, to any of the judges of the courts of bankruptcy or circuit courts of the United States, or of the justices or judges of the appellate courts of the districts wherein they may be appointed; and (4) residents of, or have their offices in, the territorial districts for which they are to be appointed. Clause a § 35, act July 1, 1898, c. 541, 30 Stat.; 555, U. S. Comp. Stat. 1901, p. 3435. § 2237. Oaths of office. Referees shall take the same oath of office as that prescribed for judges of the United States courts. Clause A, § 36, act July 1, 1898, c. 541, 30 Stat. 555, U. S. Comp. Stat. 1901, p. 3435. § 2238. Number of referees. Such number of referees shall be appointed as may be necessary to assist in expeditiously transacting the bankruptcy business pending in the various courts of bankruptcy. Clause a, § 37, act July 1898, c. 541, 30 Stat. 555, U. S. Comp. Stat. § 2239.jurisdiction. Referees respectively are hereby invested, subject always to a review by the judge, within the limits of their districts as established from time to time, with jurisdiction to (1) consider all petitions referred to them by the clerks and make the adjudications or dismiss the petitions; (2) exercise the powers vested in courts of bank |