The mere fact that an insolvent has not paid 7s. in the is not a ground for refusal of certificate—but for suspension, enabling him to apply again after payment of the required dividend, or upon fresh grounds for dispensing with it. Where an insolvent, a barrister, entered into a variety of speculations with land and otherwise, and kept no proper accounts thereof, his certificate was suspended for one year. The offence of not keeping accounts, should be punished with severity, as accounts are a most important check on fraud.