Legal Opinion

States v. Eqe

District Court, E.D. Pennsylvania

Decided February 25, 1892No. U LawPublishedCited by 2 opinions

U Law. Indictment under Rev. St. 5209, of Charles R. Eqe, book-keeper of the Keystone National Bank of Philadelphia, the charge being that he liad made entries in a statement prepared by him at the request and for the use of the bank examiner.

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U Law. Indictment under Rev. St. 5209, of Charles R. Eqe, book-keeper of the Keystone National Bank of Philadelphia, the charge being that he liad made entries in a statement prepared by him at the request and for the use of the bank examiner. The statement contained three kinds of misstatements- — First, accounts appearing in the individual ledger were omitted in balance-sheet; second, checks were improperly deducted; third, balances were entered at less amounts than were actually to the oredit of the depositors, — all tending to make the liability of the bank to the depositors less. The…

1Opinion of the Court

Butler, District Judge,

(charging jury, orally.) I am decided in the opinion that it would be unjust to hold that congress, in fixing the responsibility of bank officers, intended to cover such an act as was performed by this defendant, at the expense of the examiner. The statute defines explicitly the duties of such officers; the hooks which the clerks should keep; the statements and reports they shall make; and requires faithfulness and honesty in the discharge of these duties, making the officers responsible criminally, and subjecting them to severe penalties for failure. I consider it…

2Cited by2 opinions

  1. United States v. BookerDistrict Court, D. North Dakota · 1897
  2. Harper v. United StatesCourt of Appeals for the Eighth Circuit · 1909

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