MARTIN, Circuit Judge.
The Union Trust Company of Dayton, Ohio, was closed on October 31, 1931, and taken over for liquidation by the Superintendent of Banks of Ohio, pursuant to the law of that state, under which the bank was chartered. At the time of closing, the bank had some ninety thousand depositors who had an aggregate of $28,000,000 on deposit. Thousands of the depositors were school children, whose accounts were paid off in full immediately after the bank...
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