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WORKING ON PLANS The liquidator worked until late hour last night in his offices at 818 Frederick avenue. taken over when the banking rooms were leased by the First State bank, and it was presumed he was working on the details connected with the declaring of the first dividend. to the telephone, Mr. McKissick declined to state for publication just when the first dividend would be announced. "Before dividend can be paid must have an order from the fixing the preferred claims and ordering the payment to depositors from the bank's assets," Mr. McKissaid. The liquidator, however, said he had filed list of the approved and rejected claims with the county recorder and that the next step would be to appear before the circuit court and give final accounting of the claims against the bank. and notify the court he was in a position to declare dividend from the bank's assets.