#### Oscar Nelson, as auditor, v. New Salem State Bank et al. Farmers State Bank of Pittsfield, Illinois, receiver under the crossbill, appellee, v. C. L. Dunham, appellant.

Gen. No. 8,421.

Heard in this court at the April term, 1930.

Opinion filed October 29, 1930.

L. T. Graham, for appellant. William and Barry Mumford, for appellee.

Mr. Presiding Justice Shurtleff

delivered the opinion of the court.