Bangor Trust Company Account

Opinion by

Mr. Justice Simpson,

On the adjudication of the account of William D. Gordon, secretary of banking, receiver of the Bangor Trust Company, the Fidelity and Casualty Company of New York, appellant herein, claimed to be a creditor of the trust company, and to be entitled to be paid the amount due to it in preference to other creditors. The court below decided that it was a creditor, but denied its right to a preference; and, because of that, it has taken the present appeal. The decree is right and must be affirmed.

Its contention is that a fund of money belonging to it had been…