D E C I S I O N
OSTRAND, J .:
The present appeals, all of which relate to the Insolvency of U. de Poli, have been argued together and as the principal questions involved are the same in all of them, the cases will be disposed of in one decision.
The insolvent Umberto de Poli was for several years engaged on an extensive scale in the exportation of Manila hemp, maguey and other products of the country. He was also a licensed public warehouseman, though most of the goods stored in his warehouses appear to have been merchandise purchased by him for exportation and deposited there by he himself.
In order to finance his commercial operation De Poli...
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