than the one by whom they are so intrusted, and in violation of good faith, make any consignment, deposit, transfer, or delivery of any such goods or document, by way of pledge, lien, or security for any money or valuable security, borrowed by them (the factors, etc.); or (b), without authority, etc., accept any advance of any money or valu able security on the faith of any contract or agreement to consign, etc., such goods or documents, are guilty of a misdemeanor, and punished as above. So also are clerks or others knowingly and willfully assisting in carrying out the aforesaid measures. A saving clause is added, that the factor or agent will not be liable for consigning, etc., if the property is not made a security for, or subject to, the payment of any greater sum of money than the amount which, at the time of the consignment, was due and owing to such agent, from his principal, together with the amount of any bill of exchange drawn by or on account of such principal, and accepted by the factor or agent. (d)

Embezzlement by trustees.

For a trustee (or his representative, s. 1) of property for the use of some other person, or for any public or charitable purpose, with intent to defraud, to convert or appropriate the same to his own use, or that of any other person than the person aforesaid, or for any purpose other than such public or charitable purpose, or (b) to otherwise dispose of or destroy the property, is a misdemeanor, punishable by penal servitude to the extent of seven years. But no criminal proceedings may be taken without the sanction of the attorney-general. And, if civil proceedings have been taken against the trustee, the person who has taken such proceedings may not commence any prosecution under this section without the sanction of the court or judge of such civil proceedings.(e)

Embezzlement by directors, officers, and members of public companies and corporate bodies.

The following offenses are misdemeanors, punishable by penal servitude to the extent of seven years:

(d) 24 and 25 Vict., c. 96, § 78.

(e) Ibid, 8 80.

For a director, member, or public officer of a body corporate or public company, to fraudulently take or apply to his own use, or any use or purpose other than the uses or purposes of such body or company, any of the property of the body or company.(f)

For a director, public officer, or manager of such body or company, to receive or possess himself of any of the property of the company, etc., otherwise than in payment of a just debt or demand, and, with intent to defraud, to omit to make or have made a full and true entry thereof in the books and accounts of the company.(g)

For a director, manager, public officer, or member, with intent to defraud, to destroy, alter, mutilate, or falsify any book, paper, writing, or valuable security, belonging to the body or company; or (b) to make or concur in making any false entry, or to omit or concur in omitting any material particular in any book of account or other document.(h)

For a director, manager, or public officer to make, circulate, or publish, or concur in making, etc., any written statement or account which he knows to be false in any material particular, with intent to deceive or defraud any member, share-holder, or creditor of such body or company, or with intent to induce any person to become a share-holder or partner therein, or to intrust or advance any property to such body or company, or to enter into any security for the benefit thereof.(i)

With regard to these cases of embezzlement by bankers, merchants, attorneys, agents, or factors, trustees, directors, officers, or members of bodies corporate or public companies, the provisions as to which are contained in §§ 75-84 of the larceny act, it is enacted that no person shall be convicted of any of these misdemeanors, if he shall, at any time previously to his being charged with such misde meanor, have disclosed the act on oath, in consequence of any action which shall have been bona fide instituted by

(ƒ) 24 and 25 Vict., c. 96, 8 81. (h) Ibid., 2 83.

(g) Ibid., 2 82.

(i) Ibid., 8 84.

any party aggrieved; or if he shall have first disclosed the same in any compulsory examination or deposition before any court upon the hearing of any matter in bankruptcy or insolvency.(k)

For a director, officer, or contributory of a company wound up under the companies act, 1862, to destroy, mutilate, alter, or falsify any books, papers, writings, or sec irities, or to make or be privy to making any false or fraudulent entry in any book or other document of the company, with intent to defraud or deceive any person, is a misdemeanor, punishable by imprisonment not exceeding two years.(1)

For an officer of a savings bank to receive any deposit and not pay over the same is a misdemeanor, punishable by fine or imprisonment or both.(m)

[In Ohio, the general provision is, "an officer, agent, clerk, servant, or employe of any person (except apprentices and persons under the age of eighteen years), who embezzles or converts to his own use, or fraudulently takes, or makes away with, or secretes, with intent to embezzle or convert to his own use, any thing of value which shall come into his possession by virtue of his employment; and an officer elected or appointed to an office of public trust or profit in this state, and an agent, clerk, servant, or employe of such officer, or of a board of such officers, who embezzles or converts to his own use, or conceals with such intent, any thing of value that shall come into his possession by virtue of his office or employment, is guilty of embezzlement, and shall be punished as for larceny of the thing embezzled." 74 Ohio L. 249, § 11. The word person in

(k) 24 and 25 Vict., c. 96, 2 85. And also nothing in these sections shall entitle any person to refuse to answer a question in a civil pro ceeding, on the ground that it tends to criminate himself. 85. The criminal proceeding is not to deprive any party of his civil remedy, but the conviction is not to be evidence in such civil suit.- 86.

(1) 25 and 26 Vict., c. 89, 166.

(m) 26 and 27 Vict., c. 87, 9. False statements, returns, etc., by railway companies, v. 29 and 30 Vict., c. 108, 22 15-17; 31 and 32 Vict., c. 119, 5; 34 and 35 Vict., c. 78, 10.

cludes corporations. Ibid. 241. Thing of value in this section includes negotiable instruments, negotiable by delivery, not yet delivered or issued as a valid instrument. Ibid. 250. Carriers and innkeepers who convert fraudulently any thing of value intrusted to them in the course of their vocation, are guilty of embezzlement; also a carrier, warehouseman, factor, storage, or commission merchant who, with intent to defraud, sells or converts any bill of lading, permit, or receipt, or any property, or proceeds thereof; any municipal officer who knowingly diverts, appropriates, or applies any public funds; any person intrusted with any public property of the state, a county, township or municipal corporation, who disposes of the same for his own use with intent to defraud, is guilty of embezzlement. Ibid. 250.

In Michigan, apprentices and other persons under the age of sixteen years are excepted from the statute. Rev. Stat. (1872), 2084.

Proof of a continuous series of conversions of money by an officer to the use of another, in pursuance of a conspiracy between them, will support a verdict of the jury finding the aggregate sum as the amount of a single embezzlement. Brown . State, 18 Ohio St. 496.

Unless there is such relation of employment as the statute describes, there can be no embezzlement. Hence, where a woman allowed a man to take bank bills for the purpose of counting them in her presence, and taking therefrom a small sum, which she consented to lend him, and, instead of returning any portion, he walked away with the whole, there was no embezzlement. Commonwealth v. O'Malley, 97 Mass. 584.

There must be a fraudulent intent. Hence, where a clerk, whose business it was to receive, keep, and disburse the money of a firm, being about to leave, took from the money in his hands the amount due him for his salary, without the knowledge or consent of the firm, and charged the same to himself on the books, there was no embezzlement. Ross v. Innis, 35 Ill. 487. There must be a fraudulent intent contemporaneous with a conversion. Hence, where

an officer of a bank took money from a depositor, without any fraudulent intent to convert it to his own use, and entered it properly in the books of the bank, and he five days afterward altered the entries to conceal the fact that he had received this sum, in order thereby to cover up some previous deficit occasioned by former fraudulent acts, there was no embezzlement of such deposit. Commonwealth v. Shepard, 1 Allen, 575. But if the treasurer of a railroad company draws from bank by his check, as treasurer, money which he has on deposit in that capacity, and fraudulently converts to his own use the money so drawn, he is guilty of embezzlement, although he did not intend to convert the money at the time he drew it, and although, at the time he converted it, he intended to make it good, and had the means of doing so. Commonwealth . Tuckerman, 10 Gray, 173. For if an act of embezzlement is committed, it is not purged by a subsequent restitution of the money or property appropriated. Hence, a person who received a note for the purpose of getting it discounted for another at a bank, and sent it with other notes of his own to the bank to be discounted on his own account, and had the proceeds entered to his own credit, he was guilty of embezzlement as soon as the note was delivered to the cashier to be thus misused; and a subsequent payment of the money on account of the owner of the note did not purge the crime. Commonwealth v. Butterick, 100 Mass. 1.' 13