§ 166. Depositors preferred in case of failure or suspension. In case
of the failure or suspension of any private banker, the claims of
persons for money on deposit or delivered for transmission shall be
preferred against such assets as shall be shown by the books of such
private banker, or by other legal evidence, to have been derived from
the investment of such moneys, or from the investment of permanent
capital, such claimants shall also share pro rata with other creditors
in any other assets of such individual or of such partnership and of the
individual members thereof.