#### The People of the State of Illinois ex rel. Oscar Nelson, as Auditor of Public Accounts of the State of Illinois, Chicago Trust Company, receiver of Roosevelt-Bankers State Bank, appellee, v. Supreme Liberty Life Insurance Company and David Manson, appellants.

Gen. No. 35,190.

Opinion filed May 13, 1931.

Earl B. Dickerson and Theophilus M. Mann, for appellants; Earl B. Dickerson, of counsel.

L. J. Behan and Wm. J. Corrigan, for appellee.

Mr. Justice Hebei

delivered the opinion of the court.