In International Union Bank v. National Surety Co., 245 N.Y. 368, 157 N.E. 269, 271, 52 A.L.R. 1375, the court, while not deciding the relationship of the term to the state penal statutes, applied the common law definition and general test, 'whether a person has falsely and with purpose to defraud made a writing which purports to be the act of another.' The same court, while Benjamin N. Cardozo was Chief Justice, said the definition of the New York statute 'may be widened, in accordance with common-law analogies.' World Exchange Bank v. Commercial Cas.Ins. Co., 255 N.Y. 1, 173 N.E. 902, 904. Our own courts, construing the term 'embezzlement' in a fidelity bond, have held it was not a prerequisite to coverage that the offending party 'be technically and criminally guilty of the offenses named in the bond' or 'that a criminal prosecution could have been successfully maintained.' Fidelity Deposit Co. v. Central State Bank, Tex.Civ.App., 12 S.W.2d 611, 612; Massachusetts Bonding Ins. Co. v. Texas Finance Corp., Tex.Civ.App., 258 S.W. 250, 253; Hartford Acc. Ind. Co. v. Wichita Laundry Co., Tex.Civ.App., 23 S.W.2d 765, 767. We find no decision by an appellate court which has required every element of the statutory offense of forgery as a prerequisite to recovery or defense under the terms of the bond, and we cannot logically determine this was the intent.