Adams

On September 4, 1923, the supervisor of banking of the state of Washington, having found the Southwestern Washington Bank unsound, unsafe, and in an insolvent condition, without assets sufficient to meet its outstanding indebtedness, took possession of the bank by virtue of statutory authority and proceeded to liquidate its affairs. The appellee brought a suit in the court below to recover moneys deposited with the bank by the local postmaster, claiming $659.23, ,a balance unpaid upon the postal savings account, and $1,-620.52 deposited by the local postmaster ■from the general receipts of the post office, and asserting that as to both said claims the United States was entitled to priority of payment. The court below rendered judgment as prayed for in the complaint.

The appellant assigns error to the failure of the trial court to find and adjudge that the bank made no voluntary assignment of its property and committed no act of bankruptcy entitling the appellee to priority. To sustain the contention that no act of bankruptcy was committed, within the meaning of section 3466, R. S. (31 USCA § 191), reliance is placed upon the decision in United States v. State of Oklahoma, 261 U.…