Supreme Court of the United States December 18, 1872 (United States v. Cook)

Mr. Justice CLIFFORD

delivered the opinion of the court.

Officers and other persons charged with the safe-keeping, transfer, and disbursement of the public moneys, are required by an act of Congress to keep an accurate entry of each sum received, and of each payment or transfer; and the sixteenth section of the same act provides that if any one of the said officers shall convert to his own use,