“ From a judgment adjudging or refusing to adjudge the defendant a bankrupt;' and, ' (3) from a judgment allowing or rejecting a debt or claim of $500 or over.' It is manifest that the ruling made in the course of the determination of an issue as to alleged bankruptcy upon a subordinate issue as to whether or not the petitioning creditors held 'provable' claims is not a judgment allowing or rejecting a debt or claim within the meaning of the section, and it is also evident that a decision by the court of appeals upon such a ruling is not a 'final decision . ”

“ The Calnan Company was adjudicated a bankrupt on May 13, 1909. Eight days afterwards an appeal was prayed for and allowed from that decision. In the assignment of errors, in addition to alleging that the court erred in adjudicating it a bankrupt, the Calnan Company alleged that the court erred in finding that the alleged creditors owning claims for $713.86 and $963.75, respectively, were creditors holding valid provable claims against it. ”