In re Mechanics Trust Co.

Wickersham, J.,

Central-Penn National Bank of Philadelphia excepts to the classification of its claim in the sum of $7,765.57 (as reduced *469by payments), as a claim of the first class, “collection accounts”, instead of as a claim entitled to priority and to payment in full, in the first account of William D. Gordon, Secretary of Banking of the Commonwealth of Pennsylvania in possession of the business and property of Mechanics Trust Company, Harrisburg, Pa.

Counsel have agreed to a stipulation as to facts as follows:

Facts

1. On October 23, 1931, William D. Gordon, Secretary of Banking of the…