A hearing was granted in this case after decision by the District Court of Appeal, Second Appellate District, Division Two, to consider the question whether the appropriation of corporate funds by the defendants was made with fraudulent intent, an element necessary to constitute embezzlement. We have painstakingly re-examined the record on this issue. Certain evidence tended to show that defendants were not conscious that their acts amounted to embezzlement even if they did constitute bad business practice. The record shows that each of the defendants and numerous employees had drawing accounts with the corporation; that the withdrawals by defendants were made openly, with no attempt at concealment; that the canceled checks were returned to the corporation; that defendants were charged on the books with all of the expenditures; and that no manipulation of accounts took place. It is further contended, and we may assume that it is true, that the practice of making advances of this sort to corporate officers and employees during this period was common, not only in the Richfield company but in other corporations as well. The prevalence of this unlawful practice cannot, of course, justify it.

These and other facts were before the trial court, and that court was permitted to draw the inference of fraudulent intent from the admitted fact that the funds were appropriated and used for the personal purposes of the defendants. In this state of the record, the appellate court may not disturb the findings and judgment.

We therefore adopt the opinion prepared by Mr. Justice pro tem. Archbald, of the District Court óf Appeal, as the opinion of this court. It reads as follows:

In the oral argument, by special permission of this court, a point was presented which was not raised in the District Court of Appeal. This was to the effect that the opinion gives an unconstitutional interpretation to the embezzlement statute. We are satisfied that no provision of the federal or state Constitution has been violated in this case.

The judgment and orders are affirmed as to each appellant.

Rehearing denied.