The criminal offense of which defendant, appellant, stands convicted is creature of statute, G.S. 14-71, as amended by 1949 Session Laws, Chap. 145, Sec. 1, which declares in pertinent part that “if any person shall receive any . . . property . . . the stealing or taking whereof amounts to larceny . . . such person knowing the same to have been feloniously stolen or taken ... he shall be guilty of a criminal offense . . .”
And it is the holding of this Court that the inference or presumption arising from the recent possession of stolen property, without more, does not extend to the above statutory charge (G.S. 14-71 as amended) of receiving such property knowing it to have been feloniously stolen or taken. S. v. Adams, 133 N.C. 667, 45 S.E. 553; S. v. Best, 202 N.C. 9, 161 S.E. 535; S. v. Lowe, 204 N.C. 572, 169 S.E. 180; S. v. Oxendine, 223 N.C. 659, 27 S.E. 2d 814; S. v. Larkin, 229 N.C. 126, 47 S.E. 2d 697.
*416Applying tbe provisions of tbe statute and tbis principle to tbe evidence offered upon tbe trial below, taken in tbe light most favorable to tbe State, it shows recent possession of tbe stolen automobile tires, and nothing more, and is insufficient to make out a case for tbe jury on tbe charge of receiving tbe automobile tires of Jake Hill, described by tbe officer, knowing that they bad been feloniously stolen or taken.
Indeed, tbe testimony of tbe officers, offered by tbe State, as to statements of defendant in respect to the automobile tires, stolen from Jake Hill, tend to wholly exculpate defendant of tbe charge of receiving them. By offering such statements, tbe State thereby presents them as worthy of belief. See S. v. Hendrick, 232 N.C. 447, 61 S.E. 2d 349, and cases there cited at page 456. “When tbe State offers evidence which tends to exculpate tbe defendant, be is entitled to whatever advantage tbe testimony affords, and so, when it is wholly exculpatory, be is entitled to bis acquittal.” S. v. Robinson, 229 N.C. 647, 50 S.E. 2d 740.
Hence tbe judgment from which this appeal is taken is hereby
Eeversed.