Note:  Do not rely on this information. It is very old.


Embezzlement (from the old French word besler or embesler, to filch) is another term for stealing, but more particularly applicable to stealing by clerks, servants, and others in official positions of money or goods received by them on account of their employers. It is distinguishable from larceny, which is the taking or misappropriation without the will of the owner, which does not apply where a clerk, servant, or agent is entrusted with funds; but, in embezzlement, the offender intercepts and misapplies money or other things, and this constitutes the offence under the statute. The offence is a felony, and punishable by penal servitude or imprisonment, and in the case of a male under the age of 16 by whipping in addition to imprisonment. In case a larceny is proved upon indictment for embezzlement the offender may be convicted of the former offence and vice versa. Any number of distinct embezzlements not exceeding three committed within a period of six months may be joined in the same indictment. Partners stealing or embezzling money, etc., the property of the partnership, may now be convicted and punished as if they had not been such partners. [Larceny.]