U.S. Supreme Court
Graves v. United States, 165 U.S. 323 (1897)
Graves v. United States
Argued January 4-5, 1897
Decided February 15, 1897
165 U.S. 323
When the managers of a national bank make arrangements with depositors in the bank to give them credit at the bank for larger sums than appear upon the credit side of their accounts up to specified amounts and for a fixed time, and the proper officers of the bank make entries thereof in the books of the bank in good faith and in the belief that they have a right so to do, such an entry is not a false entry within the meaning of that term as used in Rev.Stat. § 5209, and the person so making it is not guilty of a violation of that statute in so doing.
The case is stated in the opinion.