People v. McCann

CRAIG, J.

The appellant was charged by information consisting of five counts with having committed grand theft, in that on the following dates he did unlawfully take from the Pacific States Savings and Loan Company, a corporation, the respective sums of money specified, that is to say: August 15, 1927, $300; August 27, 1927, $500; April 11, 1928, $500; October 10, 1927, $250, and October 17, 1927, $306.48. He was convicted upon each count, whereupon he moved for a new trial, which was denied, and he appeals from the judgments and from the ruling of the trial court upon said motion.

It appears that McCann was bookkeeper and cashier of the company mentioned, and that it was his duty in that

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capacity to make entries in the books of his employer of moneys received and disbursed, and to write checks which he presented to the vice-president for signature. It was customary for the company to carry daily about $350 in petty cash, and at the end of the day the cashier prepared a check for an amount necessary to balance the petty cash account, presented it to the proper officer for signature and charged portions thereof to various accounts. Each count of the information is founded upon an alleged shortage of funds, and the method which the People contended appellant pursued in stealing moneys of his employer being similar upon all five occasions, it is sufficient for the purposes of this appeal to detail the facts presented to the trial court and jury as to one of the counts.

On August 27, 1927, appellant made a check to balance petty cash, numbered 3828, for the sum of $650.86, which he entered in the cash-book, and charged to the following accounts: Installments six per cent account, $520; exchange, $101.86; P. P. coupons, $29. This check was posted to the account of Brent M. Martin, whose certificate was number 114, in the record of individual accounts, whereas the only charge entered against that account consisted of $20, which appeared to have been withdmvn on August 16, 1927. None of the balance of said check was charged against any other individual account, and the rest of the $500 was not accounted for. The vice-president, and the assistant secretary, each testified to the method of business, system of bookkeeping, duties of appellant, and shortages; a certified public accountant who audited the books also verified the entries and deficiencies. It was stipulated that McCann indorsed check No. 3815, and a handwriting expert swore that in his opinion all of the entries were made by the same person who wrote the indorsement. The assistant secretary and the vice-president both identified the handwriting, and the latter testified to having signed the cheeks at the instance of the defendant, who represented them to be for balancing petty cash account. When arrested he admitted to one officer that his accounts were short $8,000. One of the officers testified upon cross-examination by the defendant’s attorney that McCann stated that he did not know why he had taken the money, that it was “just wild ideas,” and that he ‘wished he could get a chance to work for the Pacific States