SANBORN, Circuit Judge.
This is a controversy over the proceeds of an "income certificate" issued by the New England Mutual Life Insurance Company to Charles R. Smith. A $5,000 endowment policy issued by the Company to him on May 3, 1890, had matured on May 3, 1938. He elected to leave the proceeds of the policy on deposit with the Company under an income certificate issued by it, which entitled him, as payee, to receive interest annually and to have the principal...
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