ELLIOTT, District Judge.
The case of United States v. First State Bank of Philip and Fred R. Smith, as Superintendent of Banks, etc., has been presented for determination upon the pleadings and stipulation of facts. By this stipulation of facts it is conceded that postal funds belonging to the United States were deposited in said bank at the time the same was taken over by the superintendent of banks for liquidation; that the bank was closed December 21, 1923, and...
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