BAKER, District Judge.
The facts in this case which seem pertinent to the issues are undisputed and are in brief as follows: Some time prior to September 30, 1931, the Peoples Bank of Philippi, W. Va., a state banking institution, had become insolvent, and Charles E. Lawhead had been appointed by the banking commissioner of the state of West Virginia, receiver of said bank; that on September 30, 1931, the said Charles E. Lawhead, as such receiver, had on deposit in...
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