State v. Kennedy

184 P. 734, 105 Kan. 347, 1919 Kan. LEXIS 82
CourtSupreme Court of Kansas
DecidedOctober 11, 1919
DocketNo. 21,762
StatusPublished
Cited by2 cases

This text of 184 P. 734 (State v. Kennedy) is published on Counsel Stack Legal Research, covering Supreme Court of Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
State v. Kennedy, 184 P. 734, 105 Kan. 347, 1919 Kan. LEXIS 82 (kan 1919).

Opinion

[349]*349The opinion of the court was delivered by

Porter, J.:

The appellant was convicted of forgery in the third degree as defined by section 131 of the crimes act (Gen. Stat. 1915, § 3512), which reads:

“Every person who, with intent to defraud, shall make any false entries, or shall falsely alter any entry made in any book of accounts kept by any moneyed corporation within this state, or in any book of accounts kept by such corporation or its officers, and delivered or intended to be delivered to any person dealing with such corporation, by which any pecuniary obligation, claim or credit shall be or shall purport to be created, increased, diminished or discharged, or in any manner affected, shall upon conviction be adjudged guilty of forgery in the third degree.”

' For three or four years prior to 1915 the appellant was cashier of the Missouri & Kansas Telephone Company at Wichita. In each of the eight counts of the information he was charged with a separate offense — that of falsely altering a certain entry in a certain book of accounts, commonly known as a pass book of deposits made by the telephone company in the Kansas National Bank of Wichita. The language employed in each of the separate counts of the information was the same, except as to the date of the original deposit and the amount thereof. In the first count it was charged that the pass book when originally made read “February 2, 1915 — $2,993.11,” and when falsely altered was made to read “January 30, 1915— $2,993.11,” and—

“That by said alteration of said entry in said book of accounts it was then and there made to appear that a certain pecuniary obligation of the said The Kansas National Bank in the sum of $2,993.11 was then and there purported to be created and affected.”

The appellant contends'that the information fails to state facts sufficient to constitute an offense, and that it was error to overrule a motion to quash the information. This contention is based upon the rather technical objection that a pass book of a bank is not a book of accounts, and that the pass book in this case was not a book of accounts kept by the telephone company. It is insisted that within the meaning of the words as used in the statute the pass book was “kept by” the bank; that “kept by” in the statute does not mean the physical possession or custody or control of the book, but the entering therein of credits and debits; that if it was a book of accounts at all, [350]*350then it would be a book of accounts “kept by” the bank, and not by the depositor. We find no force in this contention. The common usage by which pass books are issued by banks to depositors is well known and understood. Every entry made there by the party who is authorized to make it, which is the receiving teller of the bank, is entered with the depositor’s consent, and amounts to an admission by both .parties of a credit in the depositor’s favor. While not conclusive, it is prima facie evidence of the condition of the depositor’s account.

The definition of bank book given in 5 Cyc. 226 is:

“A book kept by a customer of a bank, showing the state of his account'therewith.” (Wharton L. Lex.)

In 1 Words & Phrases 839 it is said:

“I-n law the words ‘book account’ have a well-settled meaning. A book account is detailed statement kept in a book, in the nature of debit and credits between persons, arising out of contract or some fiduciary relation. Rap. Law Diet. A less technical definition given by the general lexicographers is ‘an account or record of debit or credit kept in a book.’ ”

In the present case the telephone company was the holder of the pass book. It was the property of the company, and was kept by it. It was a matter of no importance that an employee of the bank was authorized by the depositor to make the entries. We hold, therefore, that a pass book issued by a bank to a depositor is a book of accounts kept by the depositor, within the meaning of the statute in question.

The testimony against the appellant was overwhelming, and was made up in part of positive statements of a witness who saw him make the alleged alterations, and to whom he made numerous admissions showing his purpose and intent in making the alterations. It was his duty as cashier to receive the money that came into the local office and deposit it in the bank. There is abundant evidence to show that he was short in his accounts. It was the duty of another employee who first received the cash to take charge of the stubs representing receipts for services, and when she received the cash she would give a duplicate receipt to the person who paid it. She would then hand the cash to the appellant, and he would return the stubs to her, so that her accounts would balance for the cash she had delivered to him. The evidence-showed that the amount of the embezzlement by the appellant gradually in[351]*351creased, and that, in order to cover the shortage, the dates of entries in the bank pass book were changed by him so as to make it appear that a particular deposit was made at an earlier date, thus giving him that much additional time to conceal his shortage by the accumulation of current receipts. He was seen by the other employee to make the particular alterations set forth in the information. He made them with an acid or chemical. In each instance the date of the particular deposit was altered, but there was no alteration in the amount of the deposit. It is insisted that there was a failure to allege facts showing that the alterations created or increased, diminished or discharged, or in any manner affected any pecuniary obligation, claim or credit, and that the motion to quash should have been sustained; and further, that the alterations could not have defrauded the telephone company or anyone else, because the actual deposits as made remained actually in the bank after the alterations. It is true that there was on deposit in the bank the same amount of money to the credit of the telephone company after each alteration as before; but by the alteration of the date which evidenced a particular deposit to an earlier or later one it was made to appear that the bank’s obligation to the telephone company was changed in point of time. Each of the altered entries was of apparent legal efficacy or evidence of a legal right. The purpose of a pass book is to inform the holder of the state of his bank account. Where an employee, whose duty it is to collect the cash of a moneyed corporation and deposit it in the bank, falsely, and with intent to cover up his defalcation, alters the date of an original entry in the pass book so as to prevent the officers or other employees of the corporation from discovering the true state of the account, the alteration constitutes forgery within the provisions of the statute referred to, notwithstanding the actual amount of money to the credit of the corporation remains the same after the alteration as before.

It was not necessary that the state produce evidence concerning any particular use of the pass book by the corporation. Proof that it was used for the ordinary purposes of a pass book was sufficient to show that it was “delivered or intended to be delivered” to some person dealing with the corporation, within the provisions of the statute. Nor was it necessary in order [352]*352to sustain a conviction to show what the total amount of appellant’s shortage was.

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Related

State v. Aldrich
658 P.2d 1027 (Supreme Court of Kansas, 1983)
State v. Addington
472 P.2d 225 (Supreme Court of Kansas, 1970)

Cite This Page — Counsel Stack

Bluebook (online)
184 P. 734, 105 Kan. 347, 1919 Kan. LEXIS 82, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-v-kennedy-kan-1919.