terms that it shall form an item in a debtor and creditor account, and that the relation of debtor and creditor only shall exist between the parties in respect of it. 259. Theft by persons having an interest in the thing stolen. When any person takes or converts anything capable of being stolen, under such circumstances as would otherwise amount to theft, it is immaterial that he or she has a special property or interest in that thing, or that he or she is the owner of the thing taken or converted subject to some special property or interest of some other person in it, or that he or she is lessee of the thing, or that he or she is one of two or more joint owners of the thing, or that he or she is a director or officer of a corporation or company or society who are the owners of it. 260. Husband and wife. A person who, while a man and his wife are living together, procures either of them to deal with anything which is to his or her knowledge, the property of the other in a manner which would be theft if they were not married, is deemed to have stolen the thing and may be charged with theft. 261. General punishment for theft. Any person who steals anything capable of being stolen commits the felony called theft and is liable, unless owing to the circumstances of the theft or the nature of the thing stolen some other punishment is provided, to imprisonment not exceeding ten years. 262. Stealing wills. If the thing stolen is a testamentary instrument, whether the testator is living or dead, the offender is liable to imprisonment for ten years. 263. Stealing postal matter, etc. If the thing stolen is postal matter or any chattel, money or valuable security contained in any postal matter, the offender is liable to imprisonment for ten years.