Hartford Accident & Indemnity Co. v. Green

The circuit court sustained the demurrers of the bank to the appellant’s petition, and it declined to plead further, and the petition was dismissed. This was a final decree, and is sufficient to support the appeal. Code 1923, § 6078; Thornton v. Highland Avenue & Belt Railroad Co., 94 Ala. 353, 10 So. 442.

The appellant predicates its claim to preferential payment over the creditors of the insolvent bank on the provisions of sections 3466 and 3468 of the Revised Statutes of the United States (sections 191 and 193 of U. S. Code Ann. title 31).

The section first above cited provides that, where…