The above report of Mr. Register Newton and all the papers connected with the claim of Messrs. Good & Coombes, attorneys, etc., against the estate of Richard Handell, bankrupt, having been considered by' me. I concur in the opinion of the register, that under the law the said claim cannot be regarded ns having priority over the creditors, and while it is just and meritorious, it can only be paid pro rata with others.

The opinion of the register is affirmed and approved.