Flood

Appellant was tried npon an indictment containing eleven counts, the first five counts charging embezzlement, the next three counts charging abstraction of the funds of the Exchange National Bank of Spokane, and the last three charging false entries in the books of said bank, a member of the Federal Reserve Bank, all in violation of 12 USCA § 592, Id., Rev. St. § 5209. He was acquitted on all the counts except the last six and convicted on each of the latter. The evidence adduced by the prosecution showed a plan or scheme by which moneys were taken from the bank without proper entries npon its book.

It appears from the evidence that the bank, in order to qualify as a depositary for public moneys, was required by the law of Washington to furnish surety bonds in large amounts. The amount of these surety bonds varied from time to time according to the amount of public money on deposit. Rebates of premium were paid by the surety company to the bank from time to time by reason of the cancellation of surety bonds or the reduction of obligations thereunder by reason of the decrease in the deposits of public moneys in the bank. These refunds of premium, up to 1924, had been made by a…