MOORMAN, Circuit Judge.
The Guardian Trust Company is a state bank and trust company organized under the laws of Ohio, with its place of business in Cleveland, Cuyahoga county, Ohio. On March 6, 1919, the judge of the United States District Court for the Northern District of Ohio, acting under section 61 of the Bankruptcy Act (11 U.S.C.A. § 101), designated the Guardian Company as a depository "for the money of bankrupt estates in and for the County of Cuyahoga...
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