"Any bank".

- The language "any bank" in this section includes a private as well as a regularly chartered bank. State v. Parramore, 214 Ga. 578, 106 S.E.2d 1 (1958).

Property not constituting asset of bank.

- Property, title to which has been conveyed by the bank to secure debts incurred in the regular course of the bank's business, is not an asset of the bank under the meaning of this section. State v. Parramore, 214 Ga. 578, 106 S.E.2d 1 (1958).

Fund collected by state agent as superior lien.

- When the claim of the state was not for "debts due for taxes, state and federal," but was based upon a fund collected by the state through its automobile tag agent and deposited in a private bank under the name of the tag agent, the state occupied the position of "debts due depositors" with "a lien on all the assets of said bank, superior to all other liens, for amount of such funds." State v. Parramore, 214 Ga. 578, 106 S.E.2d 1 (1958).

Cited in Hancock County v. Hancock Nat'l Bank, 67 F.2d 421 (5th Cir. 1933); Whipple v. American Sur. Co., 92 F.2d 673 (5th Cir. 1937).

Purchase of obligations of public housing agency by depository bank.

- A state bank may purchase obligations of a public housing agency and pledge the obligations as security for the repayment of a deposit of funds made with the bank by the housing agency provided the purchase of such obligations does not exceed 10 percent of the capital and unimpaired surplus of the bank. 1957 Op. Att'y Gen. p. 7.