Theft by person holding a power of attorney. Theft by misappropria held under direction. the proceeds thereof, or any part of such proceeds, to any other person, though not requiring him to deliver over in specie the identical money, valuable security or other thing received, fraudulently converts the same to his own use, or fraudulently omits to account for or pay the same or any part thereof, or to account for or pay such proceeds or any part thereof, which he was required to account for or pay as aforesaid. 2. Provided, that if it be part of the said terms that the money or other thing received, or the proceeds thereof, shall form an item in a debtor and creditor account between the person receiving the same and the person to whom he is to account for or pay the same, and that such last mentioned person shall rely only on the personal liability of the other as his debtor in respect thereof, the proper entry of such money or proceeds, or any part thereof, in such account, shall be a sufficient accounting for the money, or proceeds, or part thereof so entered, and in such case no fraudulent conversion of the amount accounted for shall be deemed to have taken place. 309. Every one commits theft who, being intrusted, either solely or jointly with any other person, with any power of attorney for the sale, mortgage, pledge or other disposition of any property, real or personal, whether capable of being stolen or not, fraudulently sells, mortgages, pledges or otherwise disposes of the same or any part thereof, or fraudulently converts the proceeds of any sale, mortgage, pledge or other disposition of such property, or any part of such proceeds, to some purpose other than that for which he was intrusted with such power of attorney. R.S.C., c. 164, s. 62. 310. Every one commits theft who, having received, ting proceeds either solely or jointly with any other person, any money or valuable security or any power of attorney for the sale of any property, real or personal, with a direction that such money, or any part thereof, or the proceeds, or any part of the proceeds of such security, or such property, shall be applied to any purpose or paid to any person specified in such direction, in violation of good faith and contrary to such direction, fraudulently applies to any other purpose or pays to any other person such money or proceeds, or any part thereof. 2. Provided, that where the person receiving such money, security or power of attorney, and the person from whom he receives it, deal with each other on such terms that all money paid to the former would, in the absence of any such direction, be properly treated as an item in a debtor and creditor account between them, this section shall not apply unless such direction is in writing. owner. 311. Theft may be committed by the owner of anything Theft by cocapable of being stolen against a person having a special property or interest therein, or by a person having a special property or interest therein against the owner thereof, or by a lessee against his reversioner, or by one of several joint owners, tenants in common, or partners of or in any such thing against the other persons interested therein, or by the directors, public officers or members of a public company, or body corporate, or of an unincorporated body or society associated together for any lawful purpose, against such public company or body corporate or unincorporated body or society. R.S.C., c. 164, s. 58. gold or silver 312. Every one commits theft who, with intent to defraud Concealing his co-partner, co-adventurer, joint tenant or tenant in com- with intent to mon, in any mining claim, or in any share or interest in defraud partany such claim, secretly keeps back or conceals any gold or silver found in or upon or taken from such claim. R.S.C., c. 164, s. 31. ner in claim. wife. 313. No husband shall be convicted of stealing, during Husband and cohabitation, the property of his wife, and no wife shall be convicted of stealing, during cohabitation, the property of her husband; but while they are living apart from each other either shall be guilty of theft if he or she fraudulently takes or converts anything which is, by law, the property of the other in a manner which, in any other person, would amount to theft. 2. Every one commits theft who, while a husband and wife are living together, knowingly (a.) assists either of them in dealing with anything which is the property of the other in a manner which would amount to theft if they were not married; or (b.) receives from either of them anything, the property of the other, obtained from that other by such dealing as aforesaid. PART XXV. RECEIVING STOLEN GOODS. 314. Every one is guilty of an indictable offence, and Receiving proliable to fourteen years' imprisonment, who receives or perty dis honestly obretains in his possession anything obtained by any offence tained." punishable on indictment, or by any acts wheresoever committed, which, if committed in Canada after the commencement of this Act, would have constituted an offence punishable upon indictment, knowing such thing to have been so obtained. R.S.C., c. 164, s. 82. 315. Every one is guilty of an indictable offence and liable Receiving to five years' imprisonment who receives or retains in his stolen post possession, letter bag. letter or post Receiving property obtained by offence summary conviction. possession, any post letter, post letter bag, or any chattel, money or valuable security, parcel or other thing, the stealing whereof is hereby declared to be an indictable offence, knowing the same to have been stolen. R.S.C., c. 35, s. 84. 316. Every one who receives or retains in his possession anything, knowing the same to be unlawfully obtained, the punishable on stealing of which is punishable, on summary conviction, either for every offence, or for the first and second offence only, is guilty of an offence and liable, on summary conviction, for every first, second or subsequent offence of receiving, to the same punishment as if he were guilty of a first, second or subsequent offence of stealing the same. R.S.C., c. 164, s. 84. When receiving is complete. Receiving after restor 317. The act of receiving anything unlawfully obtained is complete as soon as the offender has, either exclusively or jointly with the thief or any other person, possession of or control over such thing, or aids in concealing or disposing of it. 318. When the thing unlawfully obtained has been reation toowner, stored to the owner, or when a legal title to the thing so obtained has been acquired by any person, a subsequent receiving thereof shall not be an offence although the receiver may know that the thing had previously been dishonestly obtained. Clerks and servants. PART XXVI. PUNISHMENT OF THEFT AND OFFENCES RESEMBLING 319. Every one is guilty of an indictable offence and liable to fourteen years' imprisonment, who (a) being a clerk or servant, or being employed for the purpose or in the capacity of a clerk or servant, steals any thing belonging to or in the possession of his master or employer; or (b.) being a cashier, assistant cashier, manager, officer, clerk or servant of any bank, or savings bank, steals any bond, obligation, bill obligatory or of credit, or other bill or note, or any security for money, or any money or effects of such bank or lodged or deposited with any such bank; (c.) being employed in the service of Her Majesty, or of the Government of Canada or the Government of any province of Canada, or of any municipality, steals anything in his possession by virtue of his employment. R.S.C., c. 164, ss. 51, 52, 53, 54 and 59. 320. Every one is guilty of an indictable offence and Agents and liable to fourteen years' imprisonment who steals anything attorneys. by any act or omission amounting to theft under the provisions of sections three hundred and eight, three hundred and nine and three hundred and ten. to deliver up &c., lawfully 321. Every one is guilty of an indictable offence and liable Public serto fourteen years' imprisonment who, being employed in the ants refusing service of Her Majesty or of the Government of Canada or chattels, mothe Government of any province of Canada, or of any muni- neys, or books, cipality, and intrusted by virtue of such employment with demanded of the keeping, receipt, custody, management or control of any chattel, money, valuable security, book, paper, account or document, refuses or fails to deliver up the same to any one authorized to demand it. R.S.C., c. 164, s. 55. them. 322. Every one who steals any chattel or fixture let to be Tenants and used by him or her in or with any house or lodging is lodgers. guilty of an indictable offence and liable to two years' imprisonment, and if the value of such chattel or fixture exceeds the sum of twenty-five dollars to four years' imprisonment. R.S.C., c. 164, s. 57. instruments. 323. Every one is guilty of an indictable offence and Testamentary liable to imprisonment for life who, either during the life of the testator or after his death, steals the whole or any part of a testamentary instrument, whether the same relates to real or personal property, or to both. R.S.C., c. 164, s. 14. title to lands. 324. Every one is guilty of an indictable offence and liable Document of to three years' imprisonment who steals the whole or any part of any document of title to lands or goods. R.S.C., c. 164, s. 13. official docu 325. Every one is guilty of an indictable offence and Judicial or liable to three years' imprisonment who steals the whole or ments. any part of any record, writ, return, affirmation, recognizance, cognovit actionem, bill, petition, answer, decree, panel, process, interrogatory, deposition, affidavit, rule, order or warrant of attorney, or of any original document whatsoever of or belonging to any court of justice, or relating to any cause or matter begun, depending or terminated in any such court, or of any original document in any wise relating to the business of any office or employment under Her Majesty, and being or remaining in any office appertaining to any court of justice, or in any government or public office. R.S.C., c. 164, s. 15. 326. Every one is guilty of an indictable offence and Stealing post liable to imprisonment for life, or for any term not less than letter bags, three years, who steals (a.) a post letter bag; or &c. Stealing post letters, pack ets and keys. Stealing mailable matter other than post letters. Election documents. Railway tickets. Cattle. Dogs, birds, beasts and (b.) a post letter from a post letter bag, or from any post office, or from any officer or person employed in any business of the post office of Canada, or from a mail; or (c.) a post letter containing any chattel, money or valuable security; or (d.) any chattel, money or valuable security from or out of a post letter. R.S.C., c. 35, ss. 79, 80 and 81. 327. Every one is guilty of an indictable offence and liable to imprisonment for any term not exceeding seven years, and not less than three years, who steals (a.) any post letter, except as mentioned in paragraph (b) of section three hundred and twenty-six ; (b.) any parcel sent by parcel post, or any article contained in any such parcel; or (c.) any key suited to any lock adopted for use by the Post Office Department, and in use on any Canada mail or mail bag. R.S.C., c. 35, ss. 79, 83 and 88. 328. Every one is guilty of an indictable offence and liable to five years' imprisonment who steals any printed vote or proceeding, newspaper, printed paper or book, packet or package of patterns or samples of merchandise or goods, or of seeds, cuttings, bulbs, roots, scions or grafts, or any post card or other mailable matter (not being a post letter) sent by mail. R.S.C., c. 35, s. 90. 329. Every one is guilty of an indictable offence and liable to a fine in the discretion of the court, or to seven years' imprisonment, or to both fine and imprisonment who steals, or unlawfully takes from any person having the lawful custody thereof, or from its lawful place of deposit for the time being, any writ of election, or any return to a writ of election, or any indenture, poll-book, voters' list, certificate, affidavit or report, ballot or any document or paper made, prepared or drawn out according to or for the requirements of any law in regard to Dominion, provincial, municipal or civic elections. R.S.C., c. 8, s. 102; c. 164, s. 56. 330. Every one is guilty of an indictable offence and liable to two years' imprisonment who steals any tramway, railway or steamboat ticket, or any order or receipt for a passage on any railway or in any steamboat or other vessel. R.S.C., c. 164, s. 16. 331. Every one is guilty of an indictable offence and liable to fourteen years' imprisonment who steals any cattle. R.S.C., c. 164, ss. 7 and 8. 332. Every one is guilty of an offence and liable, on other animals. Summary conviction, to a penalty not exceeding twenty dollars over and above the value of the property stolen, or to |