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acceptance accommodation action agent agreement alteration amount assets authority Bank & Trust bank failed bank for collection bank was liable bank's bill of lading bonds branch bank cash cashier cashier's check certificate of deposit certified check checks drawn City claim collecting bank consideration consignee constitute contract corporation County court death debt debtor defendant bank delivered depositor draft drawee bank due course entitled executor failure Federal Reserve Bank holder in due indorsed insolvent Iowa issued joint loan maker ment Minn mortgage N. W. Rep N. Y. Supp National Bank negligence Negotiable Instruments notice officers Ohio Okla owner paid party pass book payee payment person plaintiff bank positor preferred creditor proceeds promissory note providing purchaser recover Savings Bank signed statute surety thereof tion tional Bank trust company valid York