it in a very successful manner. Nevertheless allowances to receivers in these two receiverships in the aggregate amount of $50,500 for a period of two months seems to me to be unreasonably large especially when we bear in mind that the executive offices and business management of the company apart from manufacturing, was in New York under the jurisdiction of a separate receivership in which additional allowances of some $13,480.45 were made to receivers there. The allowances were made for services of about two months and if continued for a year at the same rate would have reflected an annual charge of over $300,000 for receivership allowances. Prior to the receivership the president, who was the chief executive of the company, had been receiving a salary of onlythe New Jersey case, plus disbursements of $148.23. Mr. Harris testified and was cross-examined in this case quite fully with regard to the nature and extent of the services for which this allowance was made. His testimony should also be considered in connection with that of Mr. Weinstein who was also examined as a witness on the same subject. I have also considered his typewritten petition as filed in this case describing his services. In view of the fact that Mr. Merritt Lane was general counsel for the receivers in New Jersey, it seems somewhat exceptional that it was necessary to appoint Mr. Harris as special counsel for Mr. Weinstein. The principal service that he seems to have rendered was in effecting a so-called compromise between the New