Section 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.