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"THE RECORD" TO BE SOLD. REPORT BY JAMES M. BECK CONFIRMED IN THE UNITED STATES CIRCUIT COURT. Philadelphia, April 21.-In an opinion handed down in the United States Circuit Court of Appeals today Judge Dallas affirms the decree of Judge McPherson, in the Circuit Court for this district, confirming the report of James M. Beck, master, which recommends the sale of the stock and bonds of the Record Publishing Company. The opinion of Judge Dallas is in pursuance of the appeal taken by James S. McCartney, administrator of the estate of William M. Singerly, deceased growing out of the suit brought in February, 1890, by George H. Earle, receiver of the Chestnut Street National Bank, by direction of the Controller of the Currency, to enforce a liability due by Mr. Singerly to the bank.