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Failed Bank Earnings Must Be Prorated O'Neill, Neb., May 24. Special to The Graphic.โA trust fund amassed out of earnings of the failed Nebraska State bank of this place, amounting to $42,743, is the property of the state department of trade and commerce bank receiver and must be prorated out as dividends, the Supreme Court has decided in a case heard, which was pressed by the stockholders against the receiver.