#### The People of the State of Illinois on the relation of Oscar Nelson, Auditor of Public Accounts of the State of Illinois, v. The Urbana Banking Company, Urbana, Illinois, on appeal of Anna O’Connor, intervening petitioner, appellant.

Gen. No. 8,571.

*635Opinion filed February 1, 1932.

Schaefer & Dolan, for appellant. Green & Palmer, for appellee; Homer Shepherd, Jule Ftitz and Oris Barth, of counsel.

Mr. Justice Eldredge

delivered the opinion of the court.