Suffel

Prior td December 7, 1933, the Comptroller of the Currency became satisfied of the insolvency of the Chilton National Bank of Chilton, Wis., a national banking association (hereafter called the bank), and on that date, pursuant to section 1 of the Act of June 30, 1876, 19 Stat. 63 , 12 U.S.C.A. § 191 , 1 appointed H. W. Krueger as receiver of the bank. The bank had at that time authorized and issued capital stock of $50,000 divided into 500 shares of the par value of $100 each, of which 25 shares, having a par value of $2,500, were owned and held by Lucia Shumway Suffel (hereafter called decedent) of Los Angeles, Cal.

On March 23, 1934, the Comptroller determined that, in order to pay the bank’s debts, it was necessary to enforce the individual liability of its stockholders to the extent of the amount of their stock at the par value thereof, as provided in section 23 of the Act of December 23, 1913, 38 Stat. 273 , 12 U.S.C.A. § 64 . 2 Accordingly, on March 23, 1934, the Comptroller made an assessment, requisition, and demand upon the stockholders, including decedent, for the par value of their stock, with 6 per *496 cent, interest from April 30, 1934, and directed the receiver to…