In Re Citizens' State Bank

The Citizens' State Bank of Gooding failed and was taken in charge by E.W. Porter, Commissioner of Finance, under Sess. L. 1921, c. 42, p. 53.

Some twenty-one parties filed their claims with said commissioner, asking for various classifications. The commissioner allowed their claims, but the claimants being dissatisfied with their classifications perfected an appeal to the district court. The appeal was consolidated for hearing and "it was stipulated and agreed in open court that the record of appeal of the various appellants and the answers of the commissioner of finance filed thereto…