Alongside of a railroad spur, on a plot 100 by 75 feet, costing $2,500, Dawes has erected a plant for $12,000, for a part of which he is still indebted to the Mutual Savings Bank, which debt is secured by a claim for $5,000 against the property.

In the plant Dawes has installed stationary operating apparatus amounting to $19,750, and loose operating parts and supplementary devices amounting to $250.

The value of the models and patterns which he uses amounts to $1,215.

His stock, totaling $12,215, is in three distinct phases or conditions:

In the plant Dawes has $725 worth of furniture.

In the bank he has a balance of $940 and $83.50 in the safe.

Some of his customers owe him for goods bought, the total being $5,397.50 on open account and $875 on signed promises to pay.

Dawes owes creditors on account $4,857.50.

He has formally acknowledged and accepted drafts amounting to $543.50.