Tobin

This action was brought by the receiver of the Reno National Bank of Reno, Nevada, against appellee, by reason of being the sole devisee of Nellie M. Hymers, deceased, and distributee of her estate, to recover an amount equal to the par value of the stock held by decedent in said bank at the time of her death.

The facts, as stipulated to by the parties and found by the Court, are as follows :

Nellie M. Hymers died on November 1, 1932, and at the time of her death was the owner of 35 shares of the capital stock of the Reno National Bank, which stock was of the par value of $100.00 per share. On November 22, 1932, her will was admitted to probate by the Second Judicial District Court of the State of Nevada and appellee was appointed executor thereof. After his appointment appellee, on November 28, 1932, caused notice to creditors to be duly and regularly given by publication and posting as required by law, notifying all persons having claims against the estate to file the same with the proper vouchers and statutory affidavit attached with the clerk of the court within three months from the date of the first publication of the notice.

On December 9, 1932, the Reno National Bank…