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Failed Bank Earnings Must Be Prorated O'Neill, Neb., May 24. Special to The Graphic.โ€”A 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.