Appellant was indicted on 24 counts. He was convicted on counts Twenty-two and Twenty-four.
Count' Twenty-two charges a violation § 1467 (c) in that the appellant, as president of the Broadway Federal Savings and Loan Association of Los Angeles, on or about June 30, 1947, ■“ * * * with intent to deceive the Home ■Owners’ Loan Corporation and the Federal Home Loan Bank Board, its auditors •and examiners, did make and cause to be made a false entry in a report to the Federal Home Loan Bank Board, namely: the regular monthly report for the month ending June 30, 1947, said entry being reflected in said report in the left-hand col-umn under the caption ‘Assets and Current Expenses’ as follows: ‘1. First Mortgage Loans: a. Direct reduction loans,’ and is in the amount of ‘$339,752.48,’ which said sum is overstated in the sum ■of $8500.00.” Appellant contends that at the time the offense was alleged to have been committed, the Federal Home Loan Bank Board, to whom the false report is .alleged to have been made, was not in existence, having been consolidated with the National Housing Agency on June 30, 1947; hence, 12 U.S.C.A. § 1467 (c) was without force and…