#### The People of the State of Illinois ex rel. Oscar Nelson, auditor of public accounts, v. Brainerd State Bank. In re Petition of Sheridan Brothers, Inc, et al., appellees, v. Irwin T. Gilruth, as receiver of Brainerd State Bank, appellant.

Gen. No. 36,369.

Opinion filed February 7, 1934.

Kirkland, Fleming, Green & Martin, for appellant; Adrian L. Hoover and Dudley F. Jessopp, of counsel. Tuseher, Schulze, Conlon & Friedman, for appellees; Bernard A. Conlon and Arnold D. McMahon, of counsel.

Mr. Presiding Justice Hall

delivered the opinion of the court.