In the Unite States, larceny is a common law crime involving theft. Under the common law, larceny is the trespassory asportation (removal) and taking of the tangible personal property of another with the intent to deprive him or her of it permanently. In English law, the common law offense was codified into the Larceny Act 1916. In turn, the terminology and substance was converted into theft by the Theft Act 1968.