2  Attrill  V.  Kockaway  Beach  Im-  «  4  N.  T.  K.  S.,  8th  ed.,  p.  2684,
provement  Co.,  25  Hun,  (JST.  T.)  376  §  86.
(1881).  6  4  If .  Y.  E.  S.,  8th  ed.,  p.  2684,

8  L.  1880,  c.  537.  §  87.
*  Attrill  V.  Eockaway  Beach  Im-


366  PASSING   ACCOUNTS   OF   EECEIVER.
Sec.  159.    Same— Keference  on  duty  of  Referee,— The

master  to  whom  such  account  shall  be  referred  shall
hear  and  examine  the  proofs,  vouchers  and  docu-
ments offered  for  or  against  such  account,  and  shall
report  thereon  fully  to  the  court. ^

Sec.  160.  Same— Accounting  of  Receivers— Passing
Accounts.— Upon  the  coming  in  of  such  report  the
court  shall  hear  the  allegations  of  all  concerned
therein,  and  shall  allow  or  disallow  such  account,
and  decree  the  same  to  be  final  and  conclusive  upon
all  the  creditors  of  such  corporation,  upon  all  per-
sons who  have  claims  against  it,  upon  any  open  or
subsisting  engagement,  and  upon  all  the  stockholders
of  such  corporation.  Such  receivers  shall  also  ac-
count from  time  to  time  in  the  same  manner,  and
with  the  like  effect,  for  all  moneys  which  shall  come
to  their  hands  after  the  rendering  of  such  account,,
and  for  all  moneys  which  shall  have  been  retain-
ed by  them  for  any  of  the  purposes  hereinbefore
specified,  and  shall  pay  into  court  all  unclaimed
dividends.^

Sec.  160a.     Same — Fees  of — AUo-wanceon  mortgage  foreclosure.
