In re U. S. Bank & Trust Co.

Gordon, Jr., J.,

The second and partial account of the Secretary of Banking, receiver in possession of U. S. Bank & Trust Company, *227is now before us for audit. Certain exceptions were filed by various claimants, and the account was confirmed by decree of this court, entered October 8, 1934, as to all matters contained therein except those covered by the exceptions now to be decided.

Claim, of Sarbacker & Siegal

The first exception relates to a claim for a preference, in the sum of $2,668.39, by George Sarbacker and Samuel Siegal, trading as Sarbacker & Siegal. The facts respecting this claim of…