§ The trustee shall keep a sederunt book, in which ho shall record all minutes of creditors and of Commissioners, states of accounts, reports, and all the proceedings necessary to give a correct view of the management of the estate, and lie shall also keep regular accounts of the affairs of the estate, and transmit to the accountant, before each of the periods herein assigned for payment of a dividend, a copy, certified by himself, of such accounts, in so far as not previously transmitted, and such copies shall be preserved in the office of the accountant; and the sederunt book and accounts shall be patent. to the Commissioners and to the creditors or their agents, at all times: Provided always that when any document is of a confidential nature (such as the opinion of counsel on any matter affecting the interest of the creditors on the estate) the trustee shall no be bound to insert it in the sederunt book, or to exhibit it to any other person than the Commissioners or the accountant.
§ Amendment made: Leave out the word "and" ["and the sederunt book"], and insert instead thereof the words "the trustees shall also transmit to the accountant copies of all circulars issued by him." —[Mr. Ure.]