Certain acts in banking officers are offenses at common law, others are offenses under statutes. Where no common-law offenses exist, as under the United States law and under the criminal and penal codes of many states, the statute is the sole definition of the crime. But in states which recognize common-law offenses, that system must be looked to as well as the statutes in order to ascertain what acts are criminal.

7 Wells v. Graves, 41 Fed. R 459; Gerner v. Thompson, 74 Fed. R. 125. These cases are no longer authority. Their absurdity is sufficiently apparent. Cockrill v. Cooper, 86 Fed. R 7 (C C A.); National Bank v. Wade, 84 Fed. R 10. And a fictitious increase of capital stock on a fictitious valuation of assets renders the directors liable. Cockrill v. Abeles, 86 Fed. R 505.

8 Witters v. Sowles, 43 Fed. R. 771.

9 National Bank v. Wade, 84 Fed. R 10.

1 Cocke v. Jennor, Hob. 66, pl 69.

See also, where a release is given to one with a reservation as to others, Solly v. Forbes, 2 Brod. & Bing. 38; Ruble v. Turner, 2 Hen. & Munf. 38; Matthews v. Manufacturing Co., 3 Robt. 711.

2 A release after insolvency or suit brought would probably never be permitted to stand. The release by the directors to one of their own number or to an officer would be a fraud in itself.

3 Williams v. Halliard, 14 Atl. R. 880.