wherein the Court re-affirmed the Constitutionality of the Act. In the Lockwood case, 164 Federal, 772, it was held that when the indictment was for selling in packages that were not as prescribed by the Commissioner of Internal Revenue, the particular in which such packages did not conform therewith should be set out in the indictment. The regulations of the Commissioner provide that retail packages must have the name and address of the dealer printed or branded thereon; likewise, the words "pound" and "oleomargarine" in letters not less than one quarter of an inch square, so as to be plainly visible to the purchaser at the time of delivery to him, and the color of the ink must be in the strongest contrast to the color of the packages.

In Wesoky vs. United States, 175 Federal, 333, the Circuit Court of Appeals for the Third Circuit passed upon certain evidence that was admitted, and holds the rulings of the trial judge not erroneous, in an oleomargarine prosecution. In this case it was held, following Graves vs. United States, 105 U. S., 121, 37 Law Ed., 1021, that the wife of a defendant indicted in a Federal Court, is not a competent witness.

In United States vs. Lamson, 173 Federal, 673, the Court held that the Oleomargarine Act, which provides that wholesale dealers shall keep such books and render such returns as the Internal Revenue Commissioner may require, did not limit the power of the commissioner to the sole making of regulations requiring the returns; but he was authorized thereunder to adopt regulations requiring such dealers to make monthly returns, showing the packages and pounds received, quantity disposed of, and the names and addresses of the consignees, and that such regulation was reasonable, and when such names were fictitious and erroneous, there was a violation of the regulation.

In United States vs. Union Supply Company, the Supreme Court of the United States, in an opinion rendered November 8, 1909, held that a corporation was a person, within the meaning of Section 6 of the Act of May 9, 1902, 32 Stat. L., 193, which required wholesale dealers in oleomargarine to keep certain books and make certain returns, and this although Section 5 of the same Act applies in express terms to corporations. In Vermont vs. United States, 174 Federal, 792, the Circuit Court of Appeals for the Eighth

Circuit held that the term "any person" in the Act of 1886, as amended by the Act of May 9, 1902, is not limited to licensed wholesale or retail dealers, but is comprehensive enough to embrace all persons, whether licensed dealers or not. This case also affirms the doctrine heretofore mentioned with reference to elements of that portion of the Act relating to the destruction of stamps.

In United States vs. Joyce, 138 Federal, 455, the Court held that that portion of the Act of 1886 relating to the payment of tax by wholesale dealers, might be prosecuted by either information or indictment. A form of indictment is also approved in that case for wholesale dealers who do not pay the tax.

In United States vs. Ford, 50 Federal, 467, the Court held that an indictment under Section 6 for neglect to properly mark the package of oleomargarine should set out the regulation of the commissioner covering the marks and brands in substance.

In apparent contradiction of Vermont vs. United States, 174 Federal, cited supra, seems to be the case of Morris vs. United States, 168 Federal, 682. In the Morris case, the Circuit Court of Appeals for the Eighth Circuit, in passing upon Section 6 of the Act of 1886, and referring to the words "every person," should be construed to refer solely to manufacturers and dealers previously therein mentioned, so that an indictment for violating such section which fails to charge that the accused was either a manufacturer or dealer in oleomargarine would state no offense. The safe rule, therefore, is to allege that the defendant is either a manufacturer or a wholesale or retail dealer, and that the facts of each prosecution will substantiate the allegation; otherwise, there should be no prosecution.

Prosecution for sale and delivery, though different offenses, if same transaction, may be under different counts in same indictment, Goll vs. U. S., 166 F., 419.

In U. S. vs. Eaton, 144 U. S., 688, 36 Law Ed., 591, Section 18 of Act requiring certain reports and books by wholesale dealers was held inoperative.

§ 370a. Oleomargarine-Indictment.-Enders vs. U. S., 187 Federal, 754; May vs. U. S., 199 Federal, 42; Hart vs. U. S., 183 Federal, 368.

CHAPTER XVIII.

NATIONAL BANKS.

§371. General Provisions.

371a. Federal Reserve Bank.

371b. Aiding and Abetting.

372. Falsely Certifying Checks.

373. Wilfully.

374. Acting by Others.

374a. Acting by Another Continued.

374b. Heinze Case.

375. Embezzlement, Abstraction, Misapplication, False Entries, Etc.-Penalty.

375a. Misapplication and Other Cases.

375b. False Entries, Mistakenly Made.

378a. False Entries and False Reports Continued. 378b. Admission of Books.

379. Other Cases.

§ 371. Any number of persons not less than five may form an association for the purpose of conducting a national bank. The Articles of Association and organization certificate should state the name assumed, the place where operations are to be carried on, the amount of capital stock, and the number of shares thereof, the names and residences of the share-holders, and the number of shares held by each. When these dockets are filed with the Comptroller of the Currency, the association becomes a body corporate, empowered to use a corporate seal, have a life for twenty years, the right to make contracts, to sue and to be sued, elect directors, and appoint other officers; to have by-laws which are not inconsistent with the law for the conduct of the general business, and the exercise of its national banking privileges. No other bank, of course, is authorized to use the word "national” as a portion of its title. An association may exist with or

without power to use circulation. To obtain circulation notes, an association must deposit with the Comptroller of the United States bonds as security for the redemption of such notes as it may issue, whereby, within limits, notes of various denominations may be furnished by the Comptroller. The States can exercise only such control over national banks as Congress permits, Farmers' National Bank vs. Deering, 91 U. S., 33.

The sections in the Revised Statutes relating to the organization and powers, etc., of national banks are from 5133 to 5156, inclusive. The sections in the Revised Statutes relating to the obtaining and issuing of circulating notes are from 5157 to 5189, inclusive. The sections relating to the regulation of the banking business are from 5190 to 5219, inclusive. The sections relating to dissolution and receivership are from 5220 to 5243, inclusive.

§ 371a. Federal Reserve Bank.-By the Act of December 23, 1913, page 260, 1914 Supp. Fed. Stats. Ann. Federal reserve banks were established in as many districts as the Federal reserve board might consider necessary, in accordance with which the Board established eleven such banks. This legislation contained no provisions which modify the scope or vitality of Section 5209 which has stood so long as the legal watchdog over the integrity of the national bank system. Later, or to wit, on August 15, 1914, the Act was amended as shown at Section 9801 Federal Stats. Compiled. Such amendment dealt largely with the matter of percentums of deposit to remain in the vaults of the national banks and the authorization of the Federal reserve privilege to the State bank. Section 22 of the parent Act created a new misdemeanor by declaring that no bank nor any officer, director or employee thereof shall make any loan or grant any gratuity to any bank examiner, the penalty for so doing being imprisonment not to exceed one year or a fine of not more than $5000 or both, and may be fined a further sum equal to the amount of money so loaned or gratuity so given. The section also provides for the punishment of the bank examiner who accepts any such favor, by the same penalty.

The same section also declares that any officer, director or employee of a member bank shall not receive any com

pensation or gratuity whatsoever in any way in addition to his regular salary and that no examiners shall disclose the names of borrowers or the collateral for loans to other than the proper officers without first obtaining written permission from the Comptroller of the Treasury, unless ordered to do so by competent civil jurisdiction, all of which acts are punished by a fine not exceeding $5000 or by imprisonment not exceeding one year, or both.

§ 3716. Aiding and Abetting.—The last paragraph of Section 5209 provides for the punishment of such persons as aid or abet any officer or clerk or agent in the commission of any of the violations of that section, provided such aiding or abetting is with the same intent that the principal must have before he can be guilty thereunder, to wit, the intent to injure or defraud the persons or bodies therein enumerated, or to deceive the persons therein enumerated. See Section 375.

For indictments and illustrations of prosecutions under this paragraph of the section, see Hillegass vs. U. S., 183 Federal, 200; Prettyman vs. U. S., 180 Federal, 30; Keliher vs. U. S., 193 Federal, 8, in which it was decided that aiding and abetting may be done by an officer of the bank as well as by an outsider. To the same effect is the case of Kettenbach vs. U. S., 202 Federal, 377.

§ 372.

Falsely Certifying Checks.-Section 5208 of the Revised Statutes of 1878, which reads as follows:

"Sec. 5208. It shall be unlawful for any officer, clerk, or agent of any national banking association to certify any check drawn upon the association unless the person or company drawing the check has on deposit with the association, at the time such check is certified, an amount of money equal to the amount specified in such check. Any check so certified by duly authorized officers shall be a good and valid obligation against the association; but the act of any officer, clerk, or agent of any association, in violation of this section, shall subject such bank to the liabilities and proceedings on the part of the comptroller as provided for in Section fiftytwo hundred and thirty-four,"

relates to the penalty for falsely certifying checks. The penalties of the section, it will be noted, are both against the individual and against the association. The comptroller