We find no error in the ruling of his'Honor, and hold that his judgment must be affirmed. It is sufficient, we think, to cite the case of Bank v. Dowd, 38 Fed. Rep., 172, where Judge Seymour has fully set out the reasons and authorities that led him to the conclusion he reached in a controversy about the assets of an insolvent National bank. Both because it is important that there shall be accord between the rules laid down by the Federal Court in regard to the assets of insolvent National banks in the hands of receivers, and those rules which are to govern the distribution of the assets of an insolvent State bank, and because. *233the conolusioris there reached are those to ■ which we have come after a careful consideration of the authorities, we content ourselves with referring to the elaborate opinion filed in that case. Later decisions sustain what is there said. Slater v. Mills, 27 Atlantic Rep., 443 (a Rhode Island case); Freiburg v. Stoddard, 28 Atlantic Rep., 1111 (a Pennsylvania case); Nonotuck Silk Co. v. Flanders, 58 N. W. Rep. (a Wisconsin case).
Affirmed.