Commonwealth v. Moyer

Citations

• 76 Pa. Super. 20
• 1921 Pa. Super. LEXIS 78

Syllabus

<p>Criminal law — Banlcs and banking — Statements to banking commissioner — False entries — C'onviction—Evidence.</p> <p>On the trial of an indictment for making false entries in a statement of a corporation, a verdict of guilty will be sustained, where there is evidence that the defendant caused false entries to be made on the books of a bank and used these false entries in making up his report to the commissioner of banking.</p> <p>A conviction of perjury in making up these returns will also be sustained, where in addition to the falsity of the report furnished the banking department, there was the signature of the defendant to the affidavit thereof verifying its truth and correctness, the certificate of the notary public under seal that the defendant had sworn and subscribed to the affidavit, and the positive testimony of the notary himself, given at the trial, that the defendant had made oath, to the truth of the contention of the report as therein stated.</p> <p>In such ease, it was wholly immaterial whether or not the banking commissioner had knowledge of the bank’s insecure financial condition and any question to the bank examiner on that subject was rightly excluded as not proper cross-examination.</p> <p>Books of- the bank, with which the defendant was familiar, were properly admitted in evidence not only to show the entries therein contained with which he was concerned and the condition of the bank as shown thereby, but also the defendant’s knowledge thereof. They were books kept under his supervision and the entries therein were accessible and known to Him and many of them had been made by his orders.</p> <p>Criminal 'procedure — Two indictments for offenses growing out of same transaction — Trial—Severance—Discretion of the court.</p> <p>On the trial of indictments charging the defendant with making false entries in a statement of a corporation and perjury in making oath to the correctness of said false statement, it was within the sound discretion of th