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VWeceedieteee — init“ wee * F O United States vs. Darby. 3 ~ counted by the bank and was then in its possession. In truth, to the knowledge of the maker of the entries, there were not two sig- natures, but one. Nothing at war with our conclusion was said, much less decided, in Coffin v. United States, 156 U. 8. 482, 462. The opinion in that ease is to be read in the light of a later opinion in the same case (162 U. 8. 664), and of the still later opinion in Agnew v. United States, supra. Whether the conclusion would be the same if the signature had been genuine, but the signer had been known to be an insolvent, or a man of straw (ef. Cooper v. United States, 13 F. (2d) 16; Morse v. United States, supra; United States v. Warn, supra, Billingsley v. United States, supra), there is no oe- casion to determine. Our decision does not go beyond the limits of the case before us. The judgment should be reversed and the case remanded to the District Court for further proceedings in accordance with this opinion. It is so ordered. A true copy. Test: Clerk, Supreme Court, U. 8.