People's Trust Co. v. United States

BINGHAM, Circuit Judge.

This is a bill in equity, brought November 12,1925, to establish a claim amounting to $2,221.40, said to be due the United States, and its priority under section 3466 of the Revised Statutes (31 USCA § 191). The case is here on appeal from a decree of the federal District Court of New Hampshire in favor of the complainant. The appellants are the People’s Trust Company, a bank organized under the laws of New Hampshire, Arthur E. Dole, bank commissioner, George E. Far-rand, deputy bank commissioner, and James E. Farrell, agent for the bank commissioner.

In January, 1925,…