Statutes exist requiring returns to be made by bank officers, and a false return is defined to be perjury. The same offense is a false return in the case of national banks. The return is for the purpose of showing the condition of the bank. Even if it does not agree with the books, but is a fair showing of the condition of the bank, the officer is not guilty of perjury by verifying it.1 It seems a fair proposition that the indictment should allege a false return was made wilfully, because the law does not punish mere mistake or ignorance.2 If the return was made by the officer believing it to be true, but when it was in fact false, he would not be guilty.3 Such is the law of perjury. There are offenses connected with banks, such as converting money or bank bills or notes of the bank, and overdrawing an account by an officer. The offense of conversion of bank bills or notes in a statute has been held not to be committed by appropriating promissory notes or commercial paper of the bank.4 For the offense of overdrawing an account by an officer and wrongfully obtaining the money of the bank, it is necessary to show something more than a mere overdraft,5 although it is not necessary to allege an intent to defraud.6

9 Carr v. State, 104 Ala. 4; State v. Yetzer, 97 Iowa, 423. Compare State v. Eifert, 65 N. W. R 309; Commonwealth v. Scholl, 12 Pa. Co. Ct. R 209.

10 Murphy v. People, 19 Brad w. 125.

11 Commonwealth v. Jenkins, 170 Pa. 194, reversing Comm. v. Spons-ler, 16 Pa. Co. Ct. R 116.

12 State v. Eifert, 65 N. W. R 309.

13 State v. Myers, 54 Kan. 206. An intention to return the deposit is no defense. Comm. v. Sponsler, 16 Pa. Co. Ct. R 116. But if the identical thing deposited was returned and never mixed with the bank's funds, no offense was committed. Comm. v. Jenkins, 170 Pa. 194.

14 State v. Bard well, 72 Miss. 535. The word "unsafe" in a statute means insolvent as applied to banks. In re Koetting, 90 Wis. 166.

15 State v. Sattley, 131 Mo. 464.

16 Anonymous Case, 67 N. Y. 598.

17 In re Koetting, 90 Wis. 166.

18 State v. Beach, 43 N. R R 949; State v. Caldwell, 79 Iowa, 432; State v. Yetzer, 97 Iowa, 423; State v. Sattley, 131 Mo. 464; Nichols v. State, 46 Neb. 715.

1 Comm. v. Dunham, Thacher Cr. Cas. 519. Compare United States v. Allen, 47 Fed. R 696.