[Forgery Act,1861, Ss. 23, 24 & 25 vict. c. 98 (U.K)] -A written acknowledgment of the receipt of money or goods to be accounted for by the receiver. It differs from an ordinary receipt, or acquittance, in this, that the latter imports merely that the money has been paid. See Clark v. Newsam,1 Ex. 131. By the Forgery Act, 1861, 24 & 25 Vict. c. 98, S. 23, the forgery of an accountable receipt, or any  endorsement on, or assignment of it, with intent to defraud, is a felony punishable by penal servitude or imprisonment. [Whart.]