| http://www.w3.org/ns/prov#value | - Ct. 512, to describe the offense of making a false entry requires the pleader to aver '(1) that the accused was the president or other officer of a national banking association, which was carrying on a banking business; (2) that, being such president or other officer, he made in a book, report, or statement of the association (describing it) a false entry (describing it); (3) that such false entry
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