The payee bank forwarded checks to the drawee bank for payment. The checks were entered on the "check journal sheet" and at the close of the business day were entered on the "general cash sheet" of the drawee bank. The drawee bank posted a letter to the payee bank stating that it had been credited with the checks. Later, the cashier withdrew from the mails this letter and altered the records of the drawee bank accordingly. The checks were never charged to the drawer's account on the "individual ledger" of the drawee bank and they were never stamped "paid." Held, that the acts done by the drawee bank showed payment of the checks as a matter of law, notwithstanding the subsequent alteration of the accounts and withdrawal of the credit letter from the mails. Guardian Nat. Bank v. Huntington County State Bank (Ind. 1931) 178 N. E. 574.