Valley Dep. and Tr. Co. of Belle Vernon

Opinion by

Mr. Justice Linn,

To the first account of the Secretary of Banking, in possession of Valley Deposit and 'Trust Company , of Belle Vernon pursuant to the Banking Act of 1923, P. L. 809, exceptions were filed by certain townships of the second class, school districts of the fourth class, and several boroughs, depositors, each exceptant claiming priority in' distribution over other depositors on the ground that it was “a political and geographical subdivision of the Commonwealth......and, as such, entitled to the same priority that the Commonwealth..... would be entitled to were it a…