In National Bank of California v. Miner (1914) 167 Cal. 532, a bank refused to honor a cashier's check it mistakenly issued. The payee had deposited the check in another bank and that bank applied the amount of the check to offset a promissory note owed to it by the payee. When the depository bank sent the cashier's check to the issuing bank for collection, the issuing bank refused to pay, asserting as a defense its own error in issuing the check. The depository bank sued. The trial court decided in favor of the plaintiff bank, but the Supreme Court held the bank "had not, upon the reception of the appellant bank's check and its bookkeeping transfers thereafter, changed its condition to its detriment in any legal sense which would justify its enforced collection of the check of the appellant bank. The entries which it thus made were all subject to its control and could be changed without injury or detriment to it to comport and comply with the truth. . . . By its reception of appellant's check it parted with no value and changed its condition only by a stroke of its bookkeeper's pen which another stroke could rectify." (National Bank of California v. Miner, supra, 167 Cal. at pp. 538-539.)