Thereafter the commissioner shall make and file in said offices, at least 15 days before every application to the court for leave to declare a dividend, a supplementary list of the claims presented since the last preceding list was filed, including and specifying such claims as have been rejected by him, and, in any event, he shall make and file the said list at least once in every year after the filing of the original list, so long as he shall remain in the possession of the property and business of the institution. Said inventory and lists shall be open to inspection at all reasonable times.
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