#### Oscar Nelson, as Auditor of Public Accounts of the State of Illinois, complainant, v. The First State Bank of Magnolia et al., defendants. In re Claim of Mark E. Kays, Supervisor of the Town of Magnolia, appellant.

Gen. No. 8,349.

Opinion filed August 29, 1931.

Clarence W. Heyl, for appellant; Heyl & Heyl, of counsel.

Paul B. Heflin, for appellee; Jones, Essington & Heflin, of counsel.

Mr. Presiding Justice Jones

delivered the opinion of the court.