, through
delivering the goods to a third person on a forged authority or without
authority, or by issuing a warehouse receipt representing the goods to
be in his possession or control when they have ceased to be so.

The exact measure of compensation due to a plaintiff whose goods have
been wrongfully converted may be merely nominal if the wrong is
technical and the defendant can return the goods; it may be limited to
the actual damage where the goods can be returned, but the wrong is
substantial; but in ordinary cases it is the full value to the owner of
the goods of which he has been deprived.

Fraudulent conversion by any person to his own use (or that of persons
other than the owner) of property entrusted to him is a crime in the
case of custodians of property, factors, trustees under express trusts
in writing (Larceny Act, 1861, ss. 77-85; Larceny Act, 1901).

The law of Ireland, of most British possessions, and of the United
States, follows that of England as to the civil or criminal remedies for
conversion.

The term "conversion" is also used in English law with reference to the
rule of courts of equity which, in certain cases (following the maxim of
treating as done what ought to have been done), treats as converted into
personalty land which has been directed so to be converted by a will,
contract or settlement, or as converted into land personalty which has
been by such instrument directed to be applied for purchase of realty.
The rule is also applied where a vendor of land dies between the making
of the contract of sale and its completion by conveyance of the land.
The importance of the rule lies in the different destination of realty
and personalty under the laws relating to inheritance and succession.

See Bullen and Leake, _Precedents of Pleading_ (3rd ed., 1868, 6th ed.
by Dodd and Chitty, 1905); F. Pollock, on _Torts_ (7th ed., 1904);
Clerk and Lindsell, on _Torts_ (3rd ed., 1904); Lewin, on _Trusts_
(11th ed., 1904); Jarman, on _Wills_ (5th ed., 1893); Dart, _Vendors
and Purchasers_ (11th ed., p. 301). (W. F. C.)

FOOTNOTES:

[1] A term is said to be "distributed" when it is taken universally:
in the proposition "men are mortal" (meaning "all men") the term
"men" is "distributed" while "mortal" is undistributed, because there
are mortal beings which are not men.

[2] Numerous instances, drawn from other religions besides
Christianity, are given in Professor