#### L. A. Andrew, superintendent of banking of the State of Iowa, as receiver of Iowa Loan & Trust Company, appellee, v. Charles B. Cleland et al., on appeal of Myrtle Cleland, appellant.

Gen. No. 32,333.

Opinion filed February 27, 1928.

G. A. Buresh, for appellant. Ringer, Wilhartz & Hirsch, for appellee; Sidney J. Wolf and J. Robert Oohler, of counsel.

Mr. Justice McSurely

delivered the opinion of the court.