Shaffer Estate

Opinion by

Rhodes, J.,

The Secretary of Banking of the Commonwealth of Pennsylvania, Receiver of Heights Deposit Bank of Wilkes-Barre, Pa., presented a claim against the estate of Yerna Kizer Shaffer, deceased, for an assessment of $50 per share for 35 shares of the closed bank. The Orphans’ Court of Luzerne County (Gearhart, P. J., specially presiding) refused to allow the claim. The Heights Deposit Bank of Wilkes-Barre, Pa., was incorporated on June 14, 1910, under the Act of May 13, 1876, P. L. 161. Section 5 of that act provided: “The shareholders of any corporation formed under this act,…