V NEAL v. Fosrmml . 83 and the decision therein that theywere not so executed estops the par- ties and their privies to allege or maintain aught to the contrary, in this or anyother litigation between them. Outmm v. Morewood, 3 East, 346 ; Cromwell v. County of Sac, 94 U. S. 351; Wd.20n’s E.v’·r v. Deen, 121 U. S. 525, 7 Sup. Ct. Rep. 1004;~ Bigelow, Estop. 84; U. S. v. Schneider, 35 Fed. Rep. 107. _ This disposes of the case made in the cross-bill. Goltra is estopped toallege or contend that the conveyances in question are fraudulent. That identical point was found against him in the former suit, and there- fore, as against Foster or his grantees, he cannot make or state a. case that will entitle him to subject the property to the satisfaction of either ~ of his judgments against the former. In the progress of the case it was referred by the circuit judge to a master, to take the testimony, and report the same with his conclusions of fact and law thereon. The report iinds (1) that at the commence- ment of this suit the several judgments mentioned in the pleadings were owned by the plaintiifs therein, except those of Noon & Co. and Sibson, Quackenbush & Co., which had been theretofore duly assigned to the plaintiff, who was the owner thereof; (2) that the conveyances to Pearce and John_A. Crawford were made in good faith, and for "full value," while that to William Crawford was made without consideration, and is void as against the plaintiff and other creditors of said Foster; (3) that on February 6, 1884, the date of said conveyances, and since, Foster was insolvent, and has no property out of which any of such judgments can be made; (4) that the real property conveyed to John A. Crawford was at the date of the conveyance thereof worth $36,000, in addition to which he then received from Foster accounts and grain-sacks worth $6,000, in all $42,000, and that Foster then owed said Crawford on notes and accounts $27,733.50, while the latter was liable to pay for the former, as surety, about $16,000, all of which debts and liabilities he released and paid, and also made good to sundry persons a deficiency in wheat in the mill warehouse of near 20,000 bushels, which cost him near $10,000 more, in all $53,733.50; (5) thatat the date of the con- veyance to Pearce he was an accommodation indorser for Foster on a. note for $5,000, that he afterwards paid; that the real property conveyed to him wasworth $3,500, in addition to which he received $700 worth of mill products; that the property conveyed to William Crawford was then worth $18,000, upon which he has since expended in permanent improvements the sum of $2,000. Both parties excepted to the master’s report,—the plaintiff, to the find- ing in relation to the conveyances to John A. Crawford and Pearce; and the defendant William Crawford, to the finding concerning the convey- ance to himself. _ On the argument, it was tacitly conceded that the conveyance to Pearce was made for a full consideration, as found by the master, and with no ’ other purpose than to prefer him to other creditors, as the grantor law- ' Iully might, and of this there can be no doubt on the testimony. At and before February 6, 1884, Foster was in a‘tinancial strait. By . v.36F.no.1—3