(p) Where an action had been brought upon a debt, and, before judgment, the edly discharged, (q) And, that the statute of bankruptcy may have its full beneficial effect as a statute of * repose, we should extend the effect of this provision even to debts which were not proved by reason of some personal hindrance or ignorance of the creditor, but which were in their own nature provable.

1 Claims not provable are of course not barred by any discharge. Mount Wollaston Bank v. Porter, 122 Mass. 308.

The claims presented and proved are to be paid in the order of preference prescribed by the statute, (r)

In cases of voluntary bankruptcy, no discharge shall be granted to a debtor whose assets shall not be equal to at least thirty per cent of the claims proved against his estate, upon which he shall be liable as principal debtor, without the assent of at least one-fourth of his creditors in number and one-third in value.

debtor took advantage of a State insolvent law, and afterwards the creditor proceeded to judgment, it was held, that the original debt was not provable under the insolvency, because merged in the judgment, and that the judgment was not provable, because not in existence at the time of the publication of the notice of issuing the warrant; bat that the judgment debt, being thus in its nature incapable of proof, would be a valid and subsisting claim against the insolvent. Sampson v. Clark, 2 Cush. 173. See, for the English doctrine on this point, Ex parte Birch, 4 B. & C 880; Green way v. Fisher, 7 id. 436; Kellogg v. Schuyler, 2 Demo, 73; Thompson v. Hewitt, 6 Hill, 254; Buss v. Gilbert, 2 M. & S. 70; Ex parte Charles, 16 Ves. 256; May v. Harvey, 14 East, 197; Crouch o. Gridley, 6 Hill, 252; Hendricks v. Judah, 2 Caines, 25; Bosler v. Kuhn, 8 Watts & S. 183; Savory v. Stocking, 4 Cush. 607.

(q) "The enactments of the bankrupt law treat the bankrupt as the legal owner of the property up to the issuing of the decree, ana tie down the title of the assignee to that time, so as to preclude its relation back. All the property then owned by the bankrupt passes to and vests in the assignee, and consequently, all debts existing before and at the date of the decree, are provable under the bankruptcy, and all debts up to that time barred by the bankrupt's certificate of discharge." Prentlas, J., in Downer v. Brackett, 5 Law Rep. 392, 399; Fisher v. Currier, 7 Met. 424; Graham v. Pierson, 6 Hill, 247; Davis v. Shapley, 1 B. & Ad. 54; Fox v. Woodruff, 9 Barb. 498; Hub-bell v. Cramp, 11 Paige, 310; Jemison v. Blowers, 5 Barb. 686, where it was held, that a covenant in a deed for quiet enjoyment, was provable in its character, and therefore barred; but not a fine imposed by the Court of Chancery for violation of an injunction. Spalding v. The People, 7 Hill, 301. It seems that a fiduciary debt, which is excepted from the operation of the bankrupt law, may be proved or not, at the option of the creditor. If it is proved, it is barred. If not, the certificate of discharge has no effect whatever on the existence of the debt. In the matter of Tebbetts, 3 Law Rep. 259; Morse v. Lowell, 7 Met. 152; Chapman v. Forsyth, 2.How. 202.

(r) "In the order for a dividend, under this section, the following claims shall be entitled to priority or preference, and to be first paid in full in the following order: "1. The fees, costs, and expenses of suits, and the several proceedings in bankruptcy under this act, and for the custody of property, as herein provided.

"2. All debts due to the United States, and all taxes and assessments under the laws thereof.

"3. All debts due to the State in which the proceedings in bankruptcy are pending, and all taxes and assessments made under the laws of such State.

"4. Wages due to any operative, clerk, or house servant, to* an amount not exceeding fifty dollars, for labor performed within six months next preceding the first publication of the notice of proceedings in bankruptcy.

" 5. All debts due to any persons who, by the laws of the United States, are or may be entitled to a priority or preference, in like manner as if this act had not been passed: Always provided, that nothing contained in this act shall interfere with the assessment and collection of taxes by the authority of the United States or any State.11

Every involuntary bankrupt is discharged from all the debts proved or provable against him, unless he have committed some kind of fraud.1

1 The bankrupt act excepted from the operation of the discharge debts created by the bankrupt "while acting in any fiduciary character." These words have been construed as not including implied or constructive trusts. Hennequin v. Clews, 111 U. S. 676; Upshur v. Briscoe, 138 U. S. 365 and cases cited; Byrnes v. Byrnes, 129 N. Y. 23. Where goods are purchased by one knowing himself to be insolvent, a discharge does not bar the debt for such goods. Ames v. Moir, 138 U. S. 306, affirming 130 111. 582.

A discharge in bankruptcy does not relieve a debtor from any debt or liability to the government of United States, as surety in an undertaking in a Federal court. Smith v. Hodson, 50 Wis. 279. See United States v. Herron, 20 Wall. 251; Lewis v. United States, 92 U. S. 618. Ordinarily a discharge is a bar to all claims for or on account of any goods or chattels wrongfully taken or converted by the bankrupt, but free from any fraud. Hayes v. Nash. 129 Mass. 62; Lawrence v. Harrington, 122 N. Y. 408.