Thank You For Submiting Feedback!
Any consignee, factor, bailee, agent or servant, intrusted with the care or sale of any personal property, or intrusted with the collection or care of any moneys, who shall fraudulently take or convert the same, or the proceeds of the sale of the same, or any part thereof, to his own use or to the use of any other person whatsoever, except the rightful owner thereof, shall be guilty of a misdemeanor.' R.S. 2:124-11 of N.J., N.J.S.A.
Defendant was employed a manager of Post Exchange No. 10, Fort Dix, New Jersey, a government reservation. In such capacity he was in possession, custody, and control of various quantities of cigarettes, which were the property of the Army Exchange Service. Defendant took several cartons of cigarettes, sold and delivered them to a cigar operator at prices in excess of the government sale price. After each sale, he deposited an amount of money equivalent to the government sale price of the cigarettes and retained the overage. He was then charged with embezzlement of personal property of the government in violation of 18 U.S.C.A. § 468 and R.S. 2:124-11 of New Jersey, N.J.S.A. Defendant contended that he has not defrauded the government of the pecuniary value of the cigarettes.
Under the circumstances, could the defendant be held liable for embezzlement of certain personal property of the government in violation of 18 U.S.C.A. § 468 and R.S. 2:124-11 of New Jersey, N.J.S.A.?
The court held that the crime of embezzlement was committed when property belonging to another, rightfully in possession of accused, was feloniously appropriated. Subsequent repayment would not vitiate the crime. The gravamen of the offense was the intent, coupled with its execution. The intent to fraudulently take and convert the cigarettes of the government cannot be affected by the intent to reimburse the government after the sale. The fraud and crime inhered in the act and would not be eliminated therefrom by any mere mental process however amiable or virtuous it may have been.