In Buncombe County v. Hood, Commissioner of Banks, 202 N. C., at p. 795, speaking to the subject, is the following: “No action or suit to recover on a claim against an insolvent banking corporation, organized under the laws of this State, can be maintained against the Commissioner of Banks, where said Commissioner has taken into his possession the assets of such corporation, and is engaged in its liquidation, as he is authorized and directed to do by chapter 113, Public Laws of North Carolina, 1927 (N. C. Code of 1931, sec. 218(c), until such claim has first been presented to said Commissioner and rejected by him.” The decision, supra,, was filed 15 June, 1932, and the demurrer in the present action was heard at May Civil Term, 1932, of Henderson *650 County Superior Court. Tbe learned judge who decided tbe present action did so before tbe above decision was rendered. On authority of tbe above decision, tbe demurrer in tbe present action is sustained. Tbe judgment overruling tbe demurrer in tbe court below is

Reversed.