#### The People of the State of Illinois ex rel. Oscar Nelson as Auditor of Public Accounts of the State of Illinois, complainant, v. Progressive State Bank et al., defendants. Julius Roth and Anna Roth, intervening petitioners, v. Chicago Title & Trust Company, as receiver, etc. (defendant), appellee. Appeal of Julius Roth, and Joseph Hoffstadter, executor of the last will and testament of Anna Roth, deceased.

Gen. No. 35,861.

Opinion filed February 8, 1933.

Kahn, Gettleman & Kahn, for appellants; Roy S. Gaskill, of counsel. Kirkland, Fleming, Green & Martin, for appellee.

Mr. Justice Hall

delivered the opinion of the court.