Metropolitan Life Insurance Co.'s Appeal

Opinion by

Mr. Justice Drew,

The Dollar Title & Trust Company, of Sharon, Pennsylvania, organized in 1920 under the provisions of the Act of April 29, 1874, P. L. 73, became insolvent, and was taken over by the secretary of banking on November 13, 1930. In Ms first and partial account, filed August 6, 1931, fie allowed only two of tfie six claims presented by appellant, Metropolitan Life Insurance Company. To this account tfie insurance company filed eight exceptions, all of which were overruled (except as to one small item involved in the fourth exception) by the Court of Common Pleas of…