and that it was a report made to the Comptroller of the Currency showing the resources and liabilities of the bank on a certain date, is sufficient to authorize the presumption that it was a report made by the bank under this section.3 Where an indictment against a national bank cashier described, with great particularity and at considerable length, the entries, the falsification of which was charged, their position by book, report, column and line being given, it was held not defective for indefiniteness because it did not name the clerks making the entries. For the purposes of this section the making of the false entry in a report, its verification, attestation and delivery to the Comptroller of the Currency may be regarded as simultaneous, so that there is no repugnance in failing to allege that any of these things occurred in consecutive order.5 § 1179. Aiding and Abetting. The words "aids or abets", as used in this section, are to be construed according to their natural import. An indictment charging aiding and abetting a clerk in a national bank to misappropriate its funds need not allege with particularity the nature of the aiding and abetting rendered. Such an indictment which alleges that the clerk was also a depositor, that he obtained possession of the bank's funds by means of overdrafts, and that he neglected to inform the bank's officers thereof, but, instead, secreted the same by false entries, sufficiently set out that the funds were misapplied by the clerk. The acceptance by the accused of the moneys of the bank, with knowledge of their misappropriation by a clerk, and the accused's using or pretending to use them for gambling, constituted "aiding and abetting" within the section.1 To authorize a conviction of aiding and abetting an officer in the misapplication of a bank's funds it is not necessary to allege or prove a conspiracy, or that the principal offender has been convicted; both offenses being misdemeanors.2 An indictment charging aiding and abetting misapplication of funds which alleges that overdrafts made by the defendant were made by him in aid Harper v. United States, supra. 4 Richardson v. United States, 181 Fed. 1, 104 C. C. A. 69 (3d Cir.). United States v. French, 57 Fed. 382. § 1179. 1 Keliher v. United States, 193 Fed. 8, 114 C. C. A. 128 (1st Cir.). 2 United States v. Hillegass, 176 Fed. 444, but, see § 996, supra. of the unlawful misapplication, fraudulently and with intent to injure and defraud the bank, was held sufficient. No one is permitted to aid or abet the willful misapplication of the funds of a national bank because he hopes in the future to repair his wrong. Where a violation of the statute is charged against an officer of the bank and an outsider, the former must be prosecuted as a principal, and the latter as an aider and abettor; the aiding and abetting applies only to those not connected with the bank who counsel or incite those who are.5 Counts charging the procuring and counseling the false entry in a report before the fact are valid, such acts being covered by the clause extending the penalty to any one who "abets" an officer or agent in the prohibited acts. It is not necessary in an indictment against an aider and abettor to aver that he was an officer of the bank, or occupied any special relation to it when committing the offense." § 1180. Variance. Under an indictment charging the making of false entries in a report to the Comptroller, with intent to injure and defraud the bank and its stockholders, and to deceive its directors, it is not sufficient to prove an intent to deceive other persons, such as creditors, depositors, the Comptroller, or the public.1 § 1181. Evidence. The testimony of a bank examiner is admissible to show false entries, so far as it consists of knowledge derived from his investigation of the books, and not of conclusions based partly on statements of bank officers and clerks.1 On the trial of a bank president for making false reports, prior reports, attested by him, containing false statements, with testimony that such misstatements were called to his attention by an examiner, are admissible on the question of intent. It is reversible error to admit in evi 3 United States v. Hillegass, 176 Fed. 444. 4 United States v. Kenney, 90 Fed. 257. 5 Richardson v. United States, 181 Fed. 1, 104 C. C. A. 69 (3d Cir.). 6 United States v. French, 57 Fed. 382. 7 Coffin v. United States, 156 U. S. 432, 39 L. ed. 481, 15 S. C. 394. § 1180. United States v. Allen, 47 Fed. 696. § 1181. 1 United States v. Allen, 47 Fed. 696. 2 Bacon v. United States, 97 Fed. 35, 38 C. C. A. 37 (8th Cir.). dence the books of a bank not involved in the case, and to allow an expert accountant to testify as to what they show, in the absence of testimony which would allow the books themselves to be proved, unless the books are admitted to be correct. Otherwise, items in books of account might be given in evidence through the testimony of an expert accountant when the books themselves would not be admissible.3 But testimony by an expert accountant who had examined the books and records of the company to which loans and advances had been made, and who had made summaries thereof, was held admissible in a prosecution for willful misapplication and making false entries on proof of loss of such books and records.1 § 1182. Coupled with Section 5440. A violation of this section constitutes "an offense against the United States", within the meaning of Section 5440, now Section 37 of the Criminal Code, and is indictable thereunder.1 § 1183. Loans or Gratuities to Bank Examiners Fees to Directors and Other Officers - Disclosure of Loans by Examiners. Section 22 of the Federal Reserve Act, as amended by Section 11 of the Act of June 21, 1917, provides, That no member bank or any officer, director or employee thereof shall make any loan or grant any gratuity to any bank examiner. Violation by a bank officer, director or employee is a misdemeanor punishable by imprisonment not exceeding one year or fine of not more than $5000 or both; and a further fine of a sum equal to the money so loaned or gratuity given. An examiner who accepts such a loan or gratuity is subject to the same penalty, and is disqualified from thereafter holding office as a national bank examiner. No officer, director, employee or attorney of a member bank may receive, directly or indirectly, any fee, commission, gift, or other consideration for any bank Phillips v. United States, 201 Fed. 259, 269, 120 C. C. A. 149 (8th Cir.). 4 Galbreath v. United States, 257 Fed. 648, - C. C. A. (6th Cir.). § 1182. Scott v. United States, 130 Fed. 429, 64 C. C. A. 631 (6th Cir.). transaction, other than the usual salary or director's fee and a reasonable fee for services rendered to the bank. No examiner may disclose the names of borrowers on the collateral for loans of a member bank to other than the proper officers of the bank without the written permission of the Comptroller of the Currency or the bank's board of directors, except when ordered by a court of competent jurisdiction, or by Congress. Violation of these provisions is punishable by fine not exceeding $5000 or imprisonment not exceeding one year, or both. § 1186. Specific Offenses - Fraudulent Appropriation of Bankrupt's Assets by Trustees. § 1187. Specific Offenses, Continued — Making False Oaths. § 1188. Presenting False Claims - Receiving Bankrupt's Property. § 1189. Practicing Extortion. § 1190. The Statute of Limitations. § 1184. Jurisdiction. The Bankruptcy Act 1 provides: That the courts of bankruptcy as hereinbefore defined, viz. the district courts of the United States in the several States, the supreme court of the District of Columbia, the district courts of the several Territories, and the United States courts in the Indian Territory and the District of Alaska, are hereby made courts of bankruptcy, and are hereby invested, within their respective territorial limits as now established, or as they may be hereafter changed, with such jurisdiction at law and in equity as will enable them to exercise original jurisdiction in bankruptcy proceedings, in vacation in chambers and during their respective terms, as they are now or may be hereafter held, to . . arraign, try and punish bankrupts, officers and other persons, and the agents, officers, members of the board of directors or trustees, or other similar controlling bodies, of corporations for violations of this Act, in accordance with the laws of procedure of the United States now in force, or such as may be hereafter enacted, regulating 1 |