LUSE, District Judge.
These two suits were tried together upon stipulation of the parties, and as there are no material differences between them, they will be dealt with in a single opinion, with findings of fact necessary to cover both cases.
Prior to December 5, 1923, both the Bayfield County Bank and the Northern State Bank were duly organized under the laws of the state of Wisconsin and were transacting banking business as state banks at the city of Washburn...
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