#### The People of the State of Illinois ex rel. Oscar Nelson, as Auditor of Public Accounts of the State of Illinois, complainants, v. West Highland State Bank, defendant. In re Intervening Petition of Elizabeth Doyle, appellee, v. Irwin T. Gilruth, receiver of West Highland State Bank, appellant.

Gen. No. 36,593.

Opinion filed May 8, 1933.

Rehearing denied May 22, 1933.

Kirkland, Fleming, Green & Martin, for appellant; Adrian L. Hoover, Dudley F. Jessopp and Eugene Swigart, of counsel. No appearance for appellee.

Mr. Justice O’Connor

delivered the opinion of the court.