Bryant v. State

1. “The offenses of making a forged instrument and uttering the same are separate and distinct, although knowledge that an instrument is forged is an essential ingredient of the crime of uttering.” Rowland v. State, 90 Ga. App. 742, 743 (84 S. E. 209).

2. The offense of altering a receipt for payment so as to make it purport to be a receipt for a larger amount than was in fact received and acknowledged is within the purview of Code § 26-3901 reading in part as follows: “Whoever, with intent to defraud . . . any person shall falsely and fraudulently . . . alter ... or cause or procure to be…