Under some statutes where a person is charged with embezzling money or goods coming to his possession, "by virtue of his office or employment," a conviction cannot be had unless he so received the money or property.105 Therefore, a public officer who

is authorized to collect money by virtue of his office, is not guilty under the statute if he collects and appropriates money which by law he is not authorized to collect.106 But there are many cases which hold the contrary.107

95 Moore vs. State, 53 Neb., 831;

State vs. Meyers, 56 Ohio St., 340 96 Spalding vs. People, 172 111., 45. 97 State vs. Brandt, 41 Iowa, 593;

Hughes Cr. Law, Sec. 522.

98 U. S. vs. Hartwell, 6 Wal., 385;

U. S. vs. Smith, 124 U. S., 525.

99 U. S. vs. Warner, 26 Fed., 616.

100 Cochran vs. U. S., 157 U. S., 286. 101 Hughes Cr. Law, Sec. 517.

102 State vs. Baldwin, 70 Iowa, 180; State vs. Noland, 111 Mo., 473;

Hughes Cr. Law, Sec. 499. 103 Meadowcroft vs. People, 163

Ill., 64. 104 Meadowcroft vs. People, 163 Ill., 71; Spalding vs. People, 172

111., 40. 105 People vs. Sherman, 10 Wend.

(N. Y.), 298; Brady vs. State, 21 Tex. App., 659; State vs.

Bohn, 110 Mo., 209; People vs.

Gallagher, 100 Cal., 466;

Hughes Cr. Law, Sec. 496.