Collector bound by auditor's settlement when he does not appeal. 460. The township auditors' settlement of the tax collector's accounts is but one step in fixing the liability of the collector, but when it is not appealed from to the court of common pleas as provided by law, he elected to make that step a final one and to be bound by it, and the appellate court cannot review it on appeal from a judgment entered on the surety's bond.95 Taxes charged upon unseated lands. 461. Taxes charged upon unseated lands shall not be collected by the collector of taxes, but shall be certified and returned by the several authorities levying the same to the county commissioners to be collected as heretofore.9% Repeal. Application of act June 25, 1885. 462. So much of all general acts heretofore passed, as is inconsistent herewith, is hereby repealed, but this act shall not apply to any taxes, the collection of which is regulated by local law.97 The act of June 25, 1885, does not repeal the act of 1854. 463. The act of 1885 "does not undertake to provide a complete system for the collection of taxes, different from and independent of the method provided in the act of 1854. On the contrary the act of 1885 recognizes and expressly makes use of the machinery of the act of 1854. In section 4, the several school and other authorities empowered to levy taxes, etc., are required to issue duplicates to the collectors so elected. The school taxes are assessed under the provisions of sections 28, 29, 30 and other sections of the act of 1854. Section 10 of the act of 1885 provides that 'exonerations may be made by the authorities and in the same manner as heretofore.' The method of exoneration as to school tax is provided in section 31 of the act of 1854. For these 95. Commonwealth vs. Gruver, 13 Pa. Superior Ct, 553, 1900. Swatara Twp. School District's Appeal, 1 Pa. Superior Ct. 502, 1896. Commonwealth, vs. Sweigart, 9 Pa. Superior Ct. 455, 1899. 96. Act June 25, 1885, Sec. 12, P. L. 187. 97. Act June 25, 1885, Sec. 13, P. L. 187. and other reasons we think the act of 1885 does not repeal the prior legislation by providing a new and complete system for the collection of taxes, different from and independent of theretofore existing provisions. 98 Act June 25, 1885, regulating collection of certain taxes, is constitutional. 464. The act of June 25, 1885, P. L. 187, regulating the collection of taxes in the several boroughs and townships in this Commonwealth is constitutional.99 Collection of taxes in cities of the third class. 100 465. The annual assessment of school taxes shall be completed on or before the first day of June, in each and every year, and, upon the duplicate or duplicates having been made, as directed by the said board of school controllers the same shall be placed in the possession of the treasurer, who shall collect and receive said taxes .; and the said school taxes, unpaid after the first day of August and the first day of October, in each and every year, shall have the same additional sum per centum added thereto, as is herein before provided in the case of unpaid city taxes, after the first day of October, in each and every year; said duplicates shall be placed in the hands of collectors, to be appointed as directed in section 38 of this act; the said taxes shall be applied only to the purposes of the said school district and be disbursed only on the warrant of the president and secretary of the board of school controllers, countersigned by the city controller. 101 Treasurers of cities of the third class shall ex-officio be school treasurers. 466. The several city treasurers, hereafter elected in cities of the third class of this Commonwealth, by virtue of their office shall be the collectors of all the city, school and poor taxes, assessed or levied in their respective cities, and 98. School District vs. Pitts., 184 Pa. 156, 1898. 99. Swatara Twp. School District's Appeal, 1 Pa. Superior Ct., 502, 1896. See Supra, Sec. 434, that in cities of the third class the taxes are to be levied upon the city assessment. Sec. 1, 2, Act May 25, 100. shall perform the duties and be subject to the hereinafter provisions of this act.102 Levying taxes in cities of the third class. 467. The several city school and poor authorities, now empowered or which may be hereafter empowered to levy taxes upon persons and property within the said cities of the third class, shall, on the first day of June in each year, make out and deliver their respective duplicates of taxes assessed to the said city treasurer, as the collector of the said several taxes, which taxes shall be collected by the said city treasurer, by virtue of his office as herein provided 103 School taxes to be collected. 468. The school taxes which shall be collected under the provisions of this act are the school taxes only which are levied by the boards of school controllers, organized and acting under and in pursuance of the act of assembly providing for the incorporation and government of cities of the third class. 104 CHAPTER XVIII. AUDITORS. 469. Auditors to settle annually the accounts of school treasurer PAGE 473. Auditors to meet annually on first Monday of June..... 474. Presentation of claims......... 202 202 203 203 203 203 475. Powers of auditors to compel the attendance of witnesses...... 203 476. Two settlements of district accounts contemplated. Method as to treasurer's account........ 204 204 477. Auditors cannot control expenditures made by directors......... 204 478. Auditors to settle accounts of collector of taxes........... 479. Accounts of a tax collector or school treasurer not settled at the proper time may be settled by auditors of subsequent year. 480. School directors to furnish annual statement of account to auditors........... 204 205 ecessors.... 481. Directors may be compelled to furnish statement to auditors... 205 482. But they cannot be compelled to furnish statement of pred 485. Penalty for neglect of duty......... 486. Compensation 484. Failure to take oath does not vacate office...... 483. Report of auditor. Auditors required to publish statement of accounts and file copy.... 206 206 207 207 489. Tax payers may appeal from auditors' report 487. Settlement of auditors conclusive unless appealed from.......... 207 488. Appeal from settlement of auditors....... 207 208 208 490. Exceptions allowed to rulings of the court in pending appeals. 209 Auditors to settle annually the accounts of school treasurer. Appeal. 469. It shall be the duty of the borough and township auditors, in addition to the duties now imposed upon them, by law, to settle annually the accounts of the school treasurers of the different school districts in this Commonwealth; and that either party may take an appeal, as now provided for in other cases of settlement of accounts by township auditors: Provided, That this act shall not apply to the city and county of Philadelphia.' Auditors in independent school districts. Election. 470. There shall be elected in each independent school district of this Commonwealth three auditors, one to serve I. Act May 21, 1857, Sec. 1, P. L. 631. for one year, one for two years and one for three years, and annually thereafter, one each year, to serve for the term of three years, to audit and adjust the several school accounts of said district.2 Duties. 471. The auditors in said independent school district shall be qualified and shall perform the duties as township and borough auditors are now required by law to do.3 Compensation. 472. The compensation of each independent school district auditor shall be two dollars per diem for each day necessarily employed in the duties of his office, which shall be paid out of the school funds of said district.4 Auditors to meet annually on first Monday of June. 473. The auditors of the several townships and boroughs within this Commonwealth shall meet annually on the first Monday of June, and oftener, if necessary, and shall audit, settle and adjust the accounts of the supervisors, road commissioners, school, borough and township treasurers, as may by law be referred to them.5 Presentation of claims. 474. An itemized claim must be presented to the auditors for adjudication. If the school treasurer either refuses to go before the auditors, or goes before them without legal proofs of his claims, and upon a bare assertion, without items and without dates, that he is entitled to a lumping credit, the auditors ought to disallow his claim, and on appeal he ought not to be allowed to prevail, unless, indeed, he accounts for his conduct, and produces to the jury better evidence than he had before the auditors, and which if produced before them, would have entitled him to his credits. Power of auditors to compel the attendance of witnesses. 475. To and in the performance of the duties imposed the power is given to the auditors to compel the attendance |