Bank of Nampa, Ltd (Nampa, ID)

Episode Information

Episode UID
92004471365
Episode Type
Suspension โ†’ Closure
Bank Type
state
Bank ID
9200447 routing
Routing Number
92-0044
Start Date
September 27, 1913
Location
Nampa, Idaho (43.541, -116.563)

Metadata

Model
gpt-5-mini (chosen from majority vote of a three-model LLM ensemble)
Short Digest
7d4dce1a25fd054e

Response Measures

None

Description

No articles describe depositor runs; bank was closed by the state commissioner and placed in receivership.

Events (2)
1. September 27, 1913 Suspension
Cause
Government Action
Cause Details
Closed by the state bank commissioner after an examination found the reserve fund below the legal limit.
Newspaper Excerpt
The Bank of Nampa, Ltd., capitalized at $100,000 and with reported deposits aggregating $290,000, suspended business Saturday morning and is now in the hands of the state bank commissioner.
Source
newspapers
2. October 23, 1913 Receivership
Newspaper Excerpt
The bond of E. Smallwood, appointed deputy state bank commissioner and receiver of the Bank of Nampa, Ltd., which failed September 27, was approved... On the approval of this bond possession of the banking house and its assets were at once turned over to Mr. Smallwood.
Source
newspapers

Newspaper Articles (10)
1. October 3, 1913 The Rathdrum Tribune Rathdrum, ID
Article from The Rathdrum Tribune, October 3, 1913

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articles of incorporation showing that the capital stock of the company has been increased from $3,000,000 to $4,000,000. The last issue is of 16, 000 shares at a par value of $100 to be designated as accumulated preferred stock and to bear interest at the rate of 6 per cent. Mrs. Phoebe F. Wood, who shot and killed her husband on a farm near Granite recently, was found in sane at Sandpoint, Monday. Her actions have been the subject of remarks for some time and she has had the halluncipation that her husband and son were strange men, and not of her kin. The son, Charles Wood. is a former well-known Sandpoint business man. Homer Edwards a range rider pear Blackfoot, southern Idaho, was chased recently for half a mile by a band of seven large gray timber wolves. He said they were not hungry enough to attack him. Gray wolves had not been heard of in that country for a number of years and it is thought that this band was changing range from the newly settled desert west of Blackfoot. The history of old Alturas county is being revived in a dispute between Power and Blaine counties over the apportionment of the old indebtedness. Alturas county was alolished years ago. In the early days it contained the greater part of southern Idaho. Property values were light and deficiency warrants issued to pay salaries and expenses of county officials are not all paid yet. The sheriff's salary and traveling expenses at 30 cents a mile cost as high as $60,000 a year. b C. K. Macey, the new state hortib cultural inspector, is having his h hands full these days trying to make it plain to fruit growers that it is a 0 direct violation of law to dispose of wormy or diseased fruit to anyone but licensed manufacturers. The penalty for such violation is a fine of D $300. This is the new law and f differs from the old on this point. Hence the trouble of Mr. Macey. He is sending out notices to about 1000 d apple growers of the state, quoting e the law on the subject. e n The Bank of Nampa, Ltd., capital ized at $100,000 and with reported e deposits aggregating $290,000, suspended business Saturday morning and is now in the hands of the state e bank commissioner. The closing of e the bank followed an examination of o the books of the institution by o Deputy State Bank Commissioner Record who, it is said, found the I. reserve fund below the legal limit. is Officers of the bank claim that the it embarrassment is only temporary; that there are sufficient assets 10 e more than balance all liabilities and a that depositors will be paid in full. be According to recent dispatches from d Wallace Edgar S. Wyman. cashier of the State Bank of Commerce of that is s place at the time of its failure, m free from criminal prosecution arising deof out of the tangled affairs of the funct bank. Four indictments 1. against him for making false reports 1as to the condition of the bank to the d commissioner have just been missed n The dismissal of the actions against de Wyman brings to light an agreement a between him and the prosecution in the B. F. O'Neil cases whereby Wyt, r man was not to be prosecuted in the he event that he went on the witne-s stand and told a truthful story of transactions. ce Claude F. Studebaker and his six aassociates secured a decision from the on state supreme court on Thursday in ct their controversy with the Northern i Pacific Railway company for damage e, caused by forest fires alleged to have y, been started by sparks from Northern alStudebaker insti suit to recover himself and six tuted half Pacific of engines. damage others on who be re rs had previously assigned their claim be to him. The case went to trial ed fore Judge R. N. Dunn of the Eight

2. October 23, 1913 The Ontario Argus Ontario, OR
Article from The Ontario Argus, October 23, 1913

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NEWS OF GENERAL INTEREST IN IDAHO important Occurrences Of The Past Week From Cities In Our State Receiver's Bond Is Filed. Nampa.-The bond of E. Smallwood, appointed deputy state bank commissioner and receiver of the Bank of Nampa, Ltd., which failed September 27, was approved by Judge E. Bryan, of the district court. The bond is for amount of $75,000 in the United States Fidelity & Guaranty Company, and the names of W. D. McReynolds and J. T. Pense of Boise appear on the instrument as attorneys in fact. On the approval of this bond possession of the banking house and its assets were at once turned over to Mr. Smallwood.

3. October 24, 1913 The Caldwell Tribune Caldwell, ID
Article from The Caldwell Tribune, October 24, 1913

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COURT HOUSE NEWS Gossip of the Court House. an irrigation district, was received by The report of George W. Stovel, the county commissioners, and the of the district court and ex-officase was set for hearing for November 18th, 1913. auditor and recorder, made for the quarter, was filed with the board Scatterday & Van Duyn have withcounty commissioners. The total drawn as associate counsel for the nount of fees collected for the quardefendant in the case of the State of Idaho vs. J. R. Farrell. was $2642.10 The disbursements nounted to $317.03, leaving $2325.07 Miss Mann returned Sunday from be paid over to the county treasa months visit with relatives and friends in Iowa and Kansas. The bond of Eustace Smallwood Cases Filed in District Court. receiver of the Bank of Nampa Anna Lee vs. Grant R. Lee. Divorce approved by Judge Bryan OctoIn the matter of the Affairs of the 16. The bond was in The United Fidelity and Guaranty comBank of Nampa, Ltd., now in charge and is for $75,000.00. J. T. Pence of the State Bank Commissioner Petition for appointment of Receiver. W. D. McReynolds are named attorneys in fact. Foreclosure. Union Loan Co. vs. A. H. Brainard. Possession of the banking house was A. J. McFarland vs. E. J. Cullen et Mr. Smallwood on the approval al. Quieting title. his bond by Judge Bryan. Payette National Bank vs. H. A. larceny case was tried before a Beckwith. Foreclosure. in the probate court Wednesday

4. November 7, 1913 The Caldwell Tribune Caldwell, ID
Article from The Caldwell Tribune, November 7, 1913

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BONDSMEN NOT RESPONSIBLE FOR STATE DEPOSITS Claim State Treasurer Violated Law in Depositing too Much Money. William Strode, C R. Hickey and George Duval, bondsmen of the Bank of Nampa, filed a petition in the District Court Wednesday asking that the state funds be made a preferred claim against the bank and paid out of the first moneys received. They allege that State Treasurer Allen violated the law in depositing state funds in excess of 90% of the bonds executed by said bondsmen. Should the state's deposit be declared a preferred claim, it would be paid out of the first money collected and funds on hand with the receiver. This would relieve the bondsmen at once from their $40,000 liabilities. Should the illegality of the deposit be sustained, it is understood that the three bondsmen will have to stand good for but an aggregate of $16,000 of the state's deposit. The petition asks, first, that the receiver of the Bank of Nampa be directed to pay the sum of $45,500, the amount of the state's deposit, with all interest due thereon, to the state as a prior and preferred claim over all depositors and creditors of the bank. Second, that in case the court should determine that all of this amount is not a prior and preferred claim, then that an order be made directing the receiver to pay to the state all of said claim in excess of $16,236, as a prior and preferred claim over all depositors and creditors, Third, that the receiver be directed by the court not to make any disbursements of money or pay any dividends until the hearing of this petition and the further order of the court. The allegations which the bonds$ men make in their petition are as follows: That on the 1st day of March, 1913, and for to the time these petitioners executed the bond to the state, there was deposited by the treasurer in the Bank of Nampa, Ltd., money belonging to the state of Idaho in the sum of $50,000, of which the following amounts are now, and were, prior to the execution and delivery of the bond of petitioners, unlawfully and in violation of the laws of the state, on deposit in said bank. The sum of $20,000 of above amount was not secured by bond, securities or otherwise, as required by the laws of the state, for the payment of said sum and interest thereon. The further sum of $3000, of said $50,000 was in excess of 90% of the penalty of the bonds then held by the state and given by the Bank of Nampa, Ltd., as security for the money of the state then on deposit in that bank. All of said sum of $50,000, in excess of $16,236, was unlawfully on deposit in the bank at and prior to the time of the execution and delivery of the bond of petitioners, for the reason that the state treasurer had S on deposit in said bank, as part of the f moneys of the state, more than the pro rata of the Bank of Nampa, by e which a preference was thereby given to this bank, over all banks then made depositaries of moneys of the state of Idaho, in the sum of $33,764, S all of which is in violation of the laws of the state.

5. February 6, 1914 The Idaho Republican Blackfoot, ID
Article from The Idaho Republican, February 6, 1914

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VIOLATING STATE BANKING LAWS / NAMPA-J. A. Givens, vice-pressident, and C. L. Robbins, a director of the Bank of Nampa, Ltd., of this city, which was closed by the state bank commissioner September 27, 1913, were arranged before Justic Blunch here Monday afternoon on a charge of violating the state banking laws. The charge is founded on alleged falsifications contained in a report of the condition of the bank to the state bank commissioner under date of April 15, 1913. Two Placed Under Bond The proceedings at the arraingment were brief, all unnecessary formalities, even the reading by the court of the complaint. being waived. Justice Blunck set the preliminary examination for Friday at 10 a. m., fixed the amount of Mr. Givens' bond for appearence at the examination at $10,000, and Mr. Robbins' bond at $2500. Both bonds were furnished. Attorney Barnes of Boise appeared as counsel for Mr. Givens; Mr. Robbins had not as yet retained counsel; the state was representd by county Attorney Henry. Warrants for the apprehension of the two bank officials were issued last week, but pending service of the same, the matter was not made public. A warrant was also issued at the same time for C. E. Lore, cashier of the Bank of Nampa, when it suspended business. Cashier not Apprehended None of the defendants have shown any inclination to keep under cover. Mr. Lore is understood to be in Los Angeles, Cal., and while no reply has yet been received from the telegraphic information sent officers there, the Canyon authorities have no fear but what he will be located. Mr. Lore has previously asserted his willingness to return here if court proceedings required his presence and it is anticipated that as soon as he learns of the warrant issued, he will start for Idaho. Mr. Givens was at La Grande, Oregan, and when informed Sunday night that the case had been instituted he took the first train to Caldwell. Mr. Robbins was acquainted by telephone of the matter, Monday morning, and at once appeared before Justice Blunck for service.

6. February 12, 1914 Lincoln County Times Jerome, ID
Article from Lincoln County Times, February 12, 1914

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IDAHO STATE NEWS The Big Lost River irrigation sys tem will be sold February 16 under the hammer at the court house in Hailey. About twenty passengers on a train on the Wood river branch were snow bound for two days when the train. was stalled in a cut three miles from Picabo. George N. Ifft. a former resident of Pocatello, consul at Nuremberg, Germany, has been promoted to consul at St. Gall, Switzerland, with an increase in salary. Suit has been filed against the Utah Power & Light company for $16,000 damages by the estate of Steve Gil. bert, who lost his life last June while at work in the company's power plant at Idaho Falls. The report of the secretary of the Pocatello Commercial club shows that 90 per cent of the business houses are members of the club, and that there are nearly 300 members in status pood Governor Haines has denied the requisition of Governor Stewart of 1 Montana for the return to that state @ of Charles F. Thomas, wanted at Mis $ soula for child desertion, which is B: penal offense in Montana. J. A. Givens, vice-president, and C. L. Robbins, a director of the Bank of Nampa, Ltd., which was closed by a the state bank commissioner September 27, 1913, are charged with violat ing the state banking laws. 11 The Hailey Electric company has I d) filed articles of incorporation for reca ord. The capital stock is $45,000 I Fred W. Gooding of Shoshone, Frank 10 R. Gooding of Gooding and John R C Hart of Hailey are stockholders. S A carload of material for the in 8 terior work on the new St Charles s. Roman Catholic church at Hailey has I arrived, and another carload is exS. pected, when the work will be com= pleted as rapidly as the weather will permit. A trades school maintained in con nection with the city schools or sep II arately, is the solution which Judge U Dunbar of the juvenile court sug gests for the idleness of the Boise boys and girls between the ages of 14 and 18. William Olk and Harold L. Hart K vigsen have been named as membersof the police force at Pocatello to at succeed H. Willard Green and J. E at Campbell, resigned. Green resigned 10 because his record was brought up u before the grand jury recently in see IS sion. 90 The announcement that the state ะญะ› highway commission, in the extension UC of the proposed state highway from 00 Boise to Payette, has planned the u Remitt ] 01 SE os una 01 away IO "off the road." has produced a strong 11 spirit of protest in the Emmett sec tion. Witnesses were unable to appear BU upon behalf of the shippers and peti qo tioners living on the Hill City branch su of the Oregon Short Line on account ue of the road being blockaded with of snow and the Idaho Public Utilitier of commission continued the hearing 10 until February 23. uo Work on a $200,000 passenger sta pa tion at Pocatello will start on or be 1.1 fore May 1 and the station will be ue completed before 1915. Money has 101 been appropriated for the station and the plans are ready. This was the assurance given the public utilities commission last week. in Idaho Falls has greatly increased 10 in productive output during the last te year From August 1, 1912. to June 1 U.I. 1913, there were billed from there 47 1.687 cars of potatoes. From August 01 1, 1913, to February 1, 1914, there up have been moved from Idaho Falls jus 1,573 cars of potatoes. [BJ Oregon Short Line officials have given assurances to the public utili ties commission that work on a $200. 000 passenger station at Pocatello pe. would be started on or before May 1 au and that the new station would be au rushed to completion to be ready for hc the heavy passenger traffic of 1915 001 Governor Haines has issued a au requisition on Governor Johnson of 01

7. February 13, 1914 Montpelier Examiner Montpelier, ID
Article from Montpelier Examiner, February 13, 1914

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IDAHO STATE NEWS The Big Lost River irrigation sys tem will be sold February 16 under the Hailey. hammer at the court house in About twenty passengers on a train on the Wood river branch were snow bound for two days when the train was Picabo. stalled in a cut three miles from George N. Ifft. a former resident of Pocatello, consul at Nuremberg, Ger. many, has been promoted to consul at St. Gall, Switzerland, with an increase in salary. Suit has been filed against the Utah Power & Light company for $16,000 damages by the estate of Steve Gil. bert, who lost his life last June while at work in the company's power plant at Idaho Falls. The report of the secretary of the Pocatello Commercial club show that 90 per cent of the business houses are members of the club, and that there are nearly 300 members in statement. poor Governor Haines has denied the requisition of Governor Stewart of Montana for the return to that of state Charles F. Thomas, wanted at Mis soula for child desertion, which is a penal offense in Montana. J. A. Givens, vice-president, and C. L. Robbins, a director of the Bank of Nampa, Ltd., which was closed the state bank commissioner by Septem ber 27, 1913, are charged with violat ing the state banking laws. The Hailey Electric company has filed articles of incorporation for ord. The capital stock is $45,000 rec R. Fred W. Gooding of Shoshone. Frank Gooding of Gooding and John R Hart of Hailey are stockholders. A carload of material for the terior work on the new St. in Charles' Roman Catholic church at Hailey has arrived, and another carload is pected, when the work will be ex. pleted permit. as rapidly as the weather com- will A trades school maintained in nection with the city schools or con. arately, is the solution which sep. Judge Dunbar of the juvenile court gests for the idleness of the sug. Boise boys and girls between the ages of 14 and 18. William Olk and Harold L. Hart of vigsen have been named as members the police force at Pocatello succeed H. Willard Green and to o Campbell, resigned. Green J. E. resigned before because his record was brought sion. the grand jury recently in up ses J] Jo The announcement that the 70 of highway commission, in the state extension a Boise the proposed state highway from to Payette, has planned A "off same to run so as to leave the Emmett the road," has produced a e) tion. spirit of protest in the Emmett sec. strong -I 01 Witnesses were unable to p upon behalf of the shippers and appear ร  of tioners living on the Hill City peti- branch S of the Oregon Short Line on the road being blockaded account A snow and the Idaho Public with Utilities II commission continued the hearings until February 23. B Work on a $200,000 passenger tion at Pocatello will start on or sta fore May 1 and the station will becompleted before 1915. Money be has et the been appropriated for the station and plans are ready. This was SO assurance given the public the utilities commission last week. & At Idaho Falls has greatly increased ut in productive output during the last @ year. From August 1, 1912, to June M 1913, 1,687 there were billed from 1, there lk. 1, cars of potatoes. From August W1911 'I Pebruary 07 1913, lihave 1,573 been moved from Idaho there Falls cars of potatoes. up as Oregon Short Line officials -00 ties given assurances to the public have 000 commission that work on a utili ly passenger station at $200.- Pocatello 'so and would be started on or before pe that the new station would May 1 the rushed to completion to be ready be for heavy passenger traffic of 1915. Governor Haines has issued Josuyor Governor uo requistion rkC. California for the return to Idaho of 5. E. Lore, who is under arrest in of has a Angeles. He is wanted for Los he false report last April to the making bank -10 Bank commissioner on the condition of -m cashier. of Nampa, of which he the was sse has John L. Cox, the young man who OA under serving a term in the penitentiary is uo his conviction of having robbed companion of a silver watch 00 -uo the streets of Roise while both on uo his were drunk, was permitted to men mother's funeral last attend -111 Haines. through the clemency of week Governor James A. Pinney, one of Boise's B leading business and public sit three times mayor of that city men -10 a pioneer of Idaho, died at his and tie February 5. Death was due to home quick pu pneumonia. He was one of the te, white settlers at Florence, Idaho, first established the first mercantile busi and City up uses Idaho women are finding many rausual occupations which are un 180 highly lucrative. Mrs. Robert M. proving

8. February 13, 1914 The Meridian Times Meridian, ID
Article from The Meridian Times, February 13, 1914

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IDAHO STATE NEWS The Big Lost River irrigation sys tem will be sold February 16 under the hammer at the court house in Hailey. About twenty passengers on a train on the Wood river branch were snow. bound for two days when the train was stalled in a cut three miles from Picabo. George N. Ifft, a former resident of Pocatello, consul at Nuremberg, Germany, has been promoted to consul at St. Gall, Switzerland, with an increase in salary. Suit has been filed against the Utah Power & Light company for $16,000 damages by the estate of Steve Gii. bert, who lost his life last June while at work in the company's power plant at Idaho Falls. The report of the secretary of the Pocatello Commercial club shows that 90 per cent of the business houses are members of the club, and that there are nearly 300 members in good standing. Governor Haines has denied the requisition of Governor Stewart of Montana for the return to that state of Charles F. Thomas, wanted at Missoula for child desertion, which is a penal offense in Montana. J. A. Givens, vice-president, and C. L. Robbins, a director of the Bank of Nampa, Ltd., which was closed by the state bank commissioner September 27, 1913, are charged with violat ing the state banking laws. The Hailey Electric company has filed articles of incorporation for record. The capital stock is $45,000. Fred W. Gooding of Shoshone, Frank R. Gooding of Gooding and John R Hart of Hailey are stockholders. A carload of material for the in terior work on the new St. Charles' Roman Catholic church at Hailey has arrived, and another carload is ex. pected, when the work will be completed as rapidly as the weather will permit. A trades school maintained in con nection with the city schools or sep arately, is the solution which Judge Dunbar of the juvenile court sug gests for the idleness of the Boise boys and girls between the ages of 14 and 18. William Olk and Harold L. Hart vigsen have been named as members of the police force at Pocatello tc succeed H. Willard Green and J. E Campbell, resigned. Green resigned because his record was brought up before the grand jury recently in ses sion. The announcement that the state highway commission, in the extension of the proposed state highway from Boise to Payette, has planned the same to run so as to leave Emmett "off the road," has produced a strong spirit of protest in the Emmett sec tion. Witnesses were unable 'to appear upon behalf of the shippers and peti tioners living on the Hill City branch of the Oregon Short Line on account of the road being blockaded with snow and the Idaho Public Utilities commission continued the hearings until February 23. Work on a $200,000 passenger sta tion at Pocatello will start on or be fore May 1 and the station will be completed before 1915. Money has been appropriated for the station and the plans are ready. This was the assurance given the public utilities commission last week. Idaho Falls has greatly increased in productive output during the last year. From August 1, 1912, to June 1, 1913, there were billed from there 1,687 cars of potatoes. From August 1, 1913, to February 1, 1914, there have been moved from Idaho Falls 1,573 cars of potatoes. Oregon Short Line officials have given assurances to the public utili ties commission that work on a $200, 000 passenger station at Pocatellc would be started on or before May 1, and that the new station would be rushed to completion to be ready for the heavy passenger traffic of 1915. Governor Haines has issued a requisition on Governor Johnson of California for the return to Idaho of C. E. Lore, who is under arrest in Los Angeles. He is wanted for making a false report last April to the bank commissioner on the condition of the Bank of Nampa, of which he was cashier. John L. Cox, the young man who is serving a term in the penitentiary under

9. September 25, 1914 The Caldwell Tribune Caldwell, ID
Article from The Caldwell Tribune, September 25, 1914

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# HEAVY CALENDAR # BEFORE DIST. COURT The September term of the district court convened Tuesday with Judge Bryan presiding; Clerk Stovel, Sheriff Breshears, Reporter Shelby and 50 or 60 lawyers assisting. The court calendar for this term is the heaviest that this county has had for several terms. There are 132 civil cases and 12 criminal cases to be tried at this term of count. There are seven divorce cases listed for the term, six appeal cases, 12 damage actions, five suits in which County Assessor Christopher seeks to collect alleged delinquent taxes from the receiver and the officials of the late Bank of Nampa, Ltd., and the rest of the entries on the civil calendar are regarding foreclosures, debts, ejectments and injunctions. Probably the most important or at least the most interesting case of the criminal docket is the prosecution of J. A. Givens, C. E. Lore and C. L. Robbins, officials of the defunct Bank of Nampa, who are charged with making a false report of the condition of the Nampa banking house to the state bank commissioner. Their case was heard at the last term of the district court here but the jury failed to agree on a verdict. # Heavy Criminal Docket. The criminal docket, in addition to the above mentioned bankers' trial, includes the cases of the state against John Bollinger, Samuel Bollinger, W. J. Crank and Elden McGee, charged with assault with deadly weapons; A. B. Mitchell, Howard Lauer, grand larceny; Jerry Hall, Jonathan Rutledge, burglary; W. W. Russell, embezzlement; R. R. Smith, George Hoover, Dollie Brainard, adultery. All of these defendants were arraigned before Judge Bryan Tuesday forenoon. The trials of Rutledge and Hoover were continued to the next term of court. Mrs. Dollie Brainard entered a plea of not guilty.

10. September 23, 1921 Clearwater Republican Orofino, ID
Article from Clearwater Republican, September 23, 1921

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HIGHWAY DISTRICT WINS IN COURT Judge Steele Gives Decision in Favor of North Fork Highway District at Moscow, Monday, Sept. 19. (Moscow Star Mirror) Judge Edgar C. Steele has rendered a decision in the matter of the insolvency of the Fidelity State Bank of Orofino asfollows: The evidence in this case shows that on the 8th day of April, 1921, the petitioner, the North Fork highway district deposited in the bank, on that date, and on subsequent dates, prior to the time the bank failed, the sum of about $18,000, and that about $17,400 was so deposited in the bank when it failed. The North Fork highway district has petitioned the court to have the said amount of money so deposited, declared to be a special deposit and trust fund held by the bank, which is entitled to have its claim paid in full prior to the claim of the general creditors. In 1910 a statute was enacted by the legislature declaring that no public funds should be deposited in any bank except upon a special deposit, and providing heavy penalties for any public official, and for the bank which received the same, for depositing money in any other way than upon special deposit. In the case of the State vs. Thum, 6 Idaho, page 329, the supreme court of Idaho held as follows: "Now it must necessarily follow that, the state treasurer having no authority to deposit money with bank on general deposits, but he being authorized to deposit such money with a bank on special deposit, the instant that C. W. Bunting and Co., received public money from the state treasurer, it did so on special deposit." This was followed by other decisions, and was recently again held in the case of the Bank of Nampa, 29th Idaho, page 174, where the court says: "The leislature has failed to make any provision for the deposit of Irrigating district funds other than to prohibit by Section 6975 revised code subdivision 4, the deposit by the treasurer of such district funds in any bank or with any banker or other person otherwise than on special deposit, made by Givens as treasurer of the Nampa and Meridian irrigation district of the funds of the district in the Bank of Nampa, Ltd., was a special deposit, and it became the duty of the Receiver of the bank to treat such as the property of the irrigation district, and not of the bank." In 1921 the legislature of this state enacted a law by which it attempted to change the law, as it existed since 1910. It passed what was known as the "Bank Act" and is found at page 42 of the Idaho Session law of 1921, and so far as is applicable to this case, reads as follows: "The order of payment of the debts of a bank or trust company (Continued on inside page.)