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or taken into possession by him, for or in the name or on the account of his master, shall be deemed to have feloniously stolen the same and punished accordingly (g): and that the same penalties shall attach if the offender be one employed in the service of her Majesty or in the police, and entrusted by virtue thereof with the receipt, custody, management or control of what has been embezzled (h). And where the act of embezzlement has been committed by any officer or servant of the Bank of England or Ireland, in respect of any security, money or effects lodged at the Bank, or with him as its officer or servant, the term of penal servitude may be for life (i). With respect to fraudulent appropriation by agents and others, not amounting in legal contemplation to larceny or felonious embezzlement, but still proper to be repressed by highly penal enactments, other provisions are made. Thus it is enacted, that any person entrusted with any money or security, as a banker, merchant, broker, attorney, or other agent, with a written direction to apply the same in a specified manner-who shall, in violation of good faith and contrary to such direction, convert the same to the use or benefit of any one other than the person by whom he was so entrusted, shall be guilty of a misdemeanor; and he may be sentenced to penal servitude for a term not exceeding seven years, nor less than five years, or to imprisonment not exceeding two years with or without hard labour and solitary confinement (k). Again, if any chattel or valuable security, or power of attorney for the sale or transfer of stock or share or interest in any fund, shall be entrusted to a banker, merchant, broker, attorney or other agent, either for safe custody or for any special purpose ;-and he shall, in violation of good faith

(g) 24 & 25 Vict. c. 96, s. 68. The punishment is particularized sup. p. 130. A verdict for embezzlement may be had on an indictment, charging larceny, and vice

versa. (Sect. 72.)

(h) Sect. 70.

(i) Sect. 73.

any

(k) Sect. 75. See 27 & 28 Vict. c. 47.

and contrary to such purpose, sell, negotiate, transfer, pledge, or in any manner convert the same to the use or benefit of any person other than him by whom he was entrusted;-every such offender shall incur the same penalties, as are imposed in the case last before mentioned (). It is provided, however, that these enactments relative to agents shall not affect a trustee or mortgagee in respect of an act done by him in relation to the property comprised in the trust or mortgage: nor shall it restrain a banker, merchant, broker, attorney or other agent, from receiving money due upon any valuable security, in such manner as he might otherwise have lawfully done: nor from disposing of any securities or effects in his possession, upon which he shall have a lien, claim, or demand, which entitles him to dispose thereof,-unless such disposal shall extend to more than shall be requisite for satisfying such lien, claim or demand (m). It is also enacted, that any banker, merchant, broker, attorney, or agent, entrusted with the property (n) of any other person for safe custody; or with any power of attorney for the sale or transfer of any property,-who shall fraudulently convert or appropriate the same to the use or benefit of any one other than the person by whom he was entrusted, shall be guilty of a misdemeanor; and be punishable in the manner and to the extent as in the misdemeanor last before mentioned (o). And also that any factor or agent entrusted with the possession of goods, or documents of title to goods, who shall without the authority of his principal,

(1) 24 & 25 Vict. c. 96, s. 75. See 27 & 28 Vict. c. 47.

(m) 24 & 25 Vict. c. 96, s. 75. This section is framed on 7 & 8 Geo. 4, c. 29, ss. 49, 50, repealed by 24 & 25 Vict. c. 95.

(n) The term "property" in the interpretation of 24 & 25 Vict. c. 96, includes every description of real and personal property, money, debts

and legacies, and all deeds and in-
struments relating to or evidencing
the title or right to any property, or
giving a right to recover or receive
any money or goods. (Sect. 1.)
(0) Sects. 76, 77. Provisions to
the same effect were contained in
the Fraudulent Trustees Act (20 &
21 Vict. c. 54), now repealed by 24
& 25 Vict. c. 95.

for the use or benefit of any person other than him, and in violation of good faith, make any consignment, deposit, transfer or delivery of any such goods or documents, by way of a pledge or security for any money or valuable security borrowed by such factor or agent,―or who shall accept advances on the faith of an agreement to pledge such goods or documents, shall incur the same penalties as in the two former cases (p). But no factor or agent shall be liable to prosecution for consigning, depositing, transferring or delivering such goods or documents, in case the same shall not be made a security for more than the amount then justly owing to him from his principal, together with the amount of any bill drawn by or on account of the principal and accepted by the factor or agent (q).

In addition to all of which provisions, it is also enacted that any person offending in any of the cases following (r), shall be guilty of a misdemeanor, and punishable as for the misdemeanors already mentioned:-1. Any trustee of property for some other person, or public or charitable purpose, who shall (with intent to defraud,) convert or appropriate the same, to the use or benefit of any one other than such person, or for any purpose other than that of the trust, or who shall otherwise dispose of such property (s). 2. Any director, member, or public

(p) 24 & 25 Vict. c. 96, s. 78. This is framed on the 5 & 6 Vict. c. 39, s. 6, now repealed by 24 & 25 Vict. c. 95.

(1) 24 & 25 Vict. c. 96, s. 78. (r) The provisions here following are framed on the 20 & 21 Vict. c. 54, repealed by 24 & 25 Vict. c. 95. (8) 24 & 25 Vict. c. 96, s. 80. A "trustee" is, for the purposes of this Act, a trustee on some express trust created by some deed, will, or instrument in writing; and the term includes the heir or personal repre

sentative of such trustee, and any other person upon or to whom the duty of such trust shall have devolved or come, and also an executor and administrator, official manager, assignee, liquidator, or other like officer acting under any Act relating to joint stock companies, bankruptcy or insolvency. (Sect. 1.) It is to be noticed that a prosecution for the first misdemeanor above mentioned, against a trustee, can only be undertaken by the sanction of the attorney-general; or (in

officer of any body corporate or public company, who shall fraudulently take or apply for his own use or benefit, or for any use or purpose other than the use or purpose of such body or company, any part of the property thereof (t). 3. Any director, public officer, or manager of such body or company, who shall, as such, receive or possess himself of any of the property thereof (otherwise than in payment of a just debt or demand), and shall, with intent to defraud, omit to enter the same in the books and accounts (u): or who shall make, circulate or publish, or concur in making, circulating or publishing, any written statement or account, which he shall know to be false in any material particular, with intent to deceive or defraud any member, shareholder or creditor of such body or company; or with intent to induce any person to become a shareholder or partner therein, or to entrust or advance any money or property to such body or company, or to enter into any security for the benefit thereof(x). And 4. Any director, manager, public officer, or member of any such body or company, who shall, with intent to defraud, destroy, alter, mutilate or falsify any of its books, papers, writings, or valuable securities; or make or concur in the making of any false entry, or material omission, in any book of account or other document (y). There is, moreover, a provision that no criminal proceeding in respect of any of the above misdemeanors shall affect any remedy, at law or in equity, which a person aggrieved by any of them might otherwise have had (z); or affect any agreement or security

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given by a trustee, having for its object the restoration or repayment of trust property misappropriated (a).

:

5. Larcenies, &c. in relation to the Post office. By 7 Will. IV. & 1 Vict. c. 36, s. 25, every person employed under the Post office, who shall, contrary to his duty, open or procure or suffer to be opened, or wilfully detain or delay, or procure or suffer to be detained or delayed, a post letter, shall be guilty of a misdemeanor; and punished by fine or imprisonment, or both, as to the court shall seem meet. By other provisions, every person so employed, who shall steal, or for any purpose embezzle, secrete or destroy a post letter, shall be guilty of felony, and he is punishable with penal servitude for not more than seven nor less than five years, or with imprisonment (with or without hard labour and solitary confinement) for not more than two years (b) and if the letter contain any chattel, money, or valuable security, then the term of penal servitude may be for life (c). Again, every person so employed, who shall steal, or, for any purpose, embezzle, secrete or destroy, or wilfully detain or delay in the course of conveyance or delivery by post, any printed votes, or proceedings in parliament, or any printed newspaper, or other printed paper sent by the post without covers, or in covers open at the sides, shall be guilty of a misdemeanor punishable by fine or imprisonment, or both, as to the court shall seem meet (d). These provisions relate only to offences by persons employed in the department of the Post office: but by other enactments, every person who shall steal out of a post letter any chattel or money or valuable security; or shall steal a post letter-bag; or a post letter from a post

(a) 24 & 25 Vict. c. 96, s. 85. (b) 7 Will. 4 & 1 Vict. c. 36, s. 26; 9 & 10 Vict. c. 24, s. 1; 16 & 17 Vict. c. 99; 20 & 21 Vict. c. 3; 27 & 28 Vict. c. 47.

(c) 7 Will. 4 & 1 Vict. c. 36, ss. 25, 41, 42; 9 & 10 Vict. c. 24, s. 1; 16 & 17 Vict. c. 99; 20 & 21 Vict.

c. 3. As to this provision see R. v. Rathbone, 1 Car. & M. 220; R. v. Mence, ib. 234; R. v. Young, 2 Car. & K. 466; R. v. Glasse, 2 Cox's Cr. C.236; R. v. Reason, 1 Dearsley's Cr. C. R. 226; R. v. Shepherd, ibid. 606.

(d) 7 Will. 4 & 1 Vict. c. 36.

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