of all parties and witnesses, and the production of books and papers, and to administer oaths and affirmations." Two settlements of district accounts contemplated. Method as to treasurer's account. 476. "Two settlements of the district accounts are evidently intended to be made annually; one by the board, of the accounts of the treasurer, and the other by the district auditors, of the accounts of the treasurer and tax collector." "The auditors are to charge the treasurer with the amount received by him, according to his own statement, and are then to allow every voucher produced by him, which on its face appears to be for a legal object within the jurisdiction and control of the board."7 Auditors cannot control expenditures made by directors. 477. "The auditors have no authority to control the board in the expenditure of the district funds so long as confined to legitimate objects, except, perhaps, in cases in which the prices paid are so enormous as to show by their amount that they are fraudulent."8 Auditors to settle accounts of collector of taxes. 478. The accounts of collectors of taxes shall be settled by township or borough auditors of the proper township or borough, and he shall state a separate account for each dif ferent tax collected by him.9 Accounts of a tax collector or school treasurer not settled at the proper time may be settled by auditors of subsequent years. 479. "If the account of a school treasurer has not been previously audited it might be considered and adjusted by the auditors of a subsequent year. If the account of a township officer is not audited at the regular time, both the auditors and officer must be at fault; for the auditors have power to compel a settlement, and while it may not be the 6. Act April 15, 1834, Sec. 105, P. L. 537. Act April 15 1834, Sec. 50, P. L. 537. Act April 15, 1834, Sec. 51, P. L. 537. 7. School Laws and Decisions, 1903, page 216. 8. School Laws and Decisions, 1903, page 217. 9. Act June 25, 1885, Sec. 11, P. L. 187. officer's duty to take the first step, he disregards a moral obligation at least if he is not himself at pains to have his account properly examined. It would be unreasonable that the township should suffer because its officers have been at fault, when it is easy to correct their neglect by an effort made in due season. It may be true that the lapse of a considerable time, alone or aided by other circumstances, might give rise to a presumption of settlement although no formal adjustment could be shown, or might make it plain that the proposed inquiry would be inequitable or unjust.' 99 10 School directors to furnish annual statement of account to aud itors. 480. It shall be the duty of each board of school directors, in the several school districts of this Commonwealth, annually, at the close of the school year, to place in the hands of the proper auditors a full certified statement, itemized, of their receipts and expenditures for the past year, including the assets and liabilities of the district of all kinds, with all books, papers and vouchers relating to the same, to be by said auditors examined and if found to be correct approved; such statement to be be spread upon the minutes of the board of directors, and in a condensed but fully classified form published by said board in not less than ten written or printed handbills to be put up in the most public places in the district, or if deemed preferable in the two newspapers of the county in which the district is situated having the largest circulation among the citizens interested; and for any neglect or failure to perform the duties enjoined by this act, the officers named therein shall be considered guilty of a misdemeanor, punishable by a fine not exceeding three hundred dollars, to be paid into the school fund of the district in which the offence shall have been committed." Directors may be compelled to furnish statement to auditors. 481. "The directors, under the Act of May 1, 1876, P. L. 91, Sec. 1, are compelled to submit an itemized state 10. Swatara Township School District vs. Geesey, 7 D. R. 173, 1897. Baer vs. Weaver, 3 Kulp 57, 1884. ment of their receipts and expenditures to the township auditors, which, if correct, the auditors approve." 12 But they cannot be compelled to furnish statement of predecessors. 482. School directors may be compelled by mandamus to submit an itemized statement of their receipts and expenditures to the proper board of auditors. They cannot be compelled to furnish such statement of the receipts and expenditures of their predecessors in office, who must answer for themselves,13 Report of auditor. Auditors required to publish statement of accounts and file copy. 483. The auditors of the several townships and boroughs within this Commonwealth are hereby authorized and required to publish, by posting handbills, either written or printed, in at least five public places within their respective townships or boroughs, an itemized annual statement of the receipts and expenditures of the borough councils, road commissioners, supervisors, overseers of the poor and school directors for the year preceding the annual settlement for their respective districts; said handbills to be posted within ten days after such settlement; and further, it shall be the duty of said auditors to file a copy of the same with the town clerk in their respective districts, and also with the clerk of the court of quarter sessions, which shall be at all times subject to inspection by any citizen thereof: Provided, That where any two of said offices shall be exercised by the same persons only one statement shall be required: Also provided, That nothing in this act shall be construed to interfere with the present law which requires annual statements of the receipts and expenditures of the borough councils, road commissioners, supervisors, overseers of the poor and school directors to be advertised in the daily and weekly newspapers published in the respective localities. 14 Failure to take oath does not vacate office. 484. "It is true, the act of assembly requires they shall, before entering upon the duties of their office, take and subscribe an oath; and also imposes penalties for a violation of this requirement; but it does not declare that the omission to take the oath shall ipso facto vacate their of fices. It requires judicial action, instituted for that purpose, to produce such result. 15 Penalty for neglect of duty. 485. In case of neglect or refusal to comply with the provisions of this act, the auditors so neglecting or refusing shall each pay a penalty of twenty dollars, to be recovered, in the same manner as debts of similar amount are by law recoverable, by suit instituted in the name of the school district upon complaint of any tax paying citizen of the same, and the proceeds thereof to be paid into the school treasury of said district. 16 Compensation. 486. The compensation of each borough and township auditor shall be two dollars per diem for each day necessarily employed in the duties of his office: Provided, This act shall not interfere with or change any local or special law, where a larger amount than two dollars per day is authorized to be paid.'7 Settlement of auditors conclusive, unless appealed from. 487. The first section of the Act of May 21, 1857, P. L. 631, authorizes borough auditors to settle the accounts of school treasurers, with the right of appeal therefrom, to either party. Unless appealed from, such settlement is conclusive. 18 The account of a school treasurer was settled by the township auditors, and a balance was struck in his favor. In the settlement, among other credits, was contained an item of $75.00, through which a line was drawn, but the 15. Shartzer vs. School Board, 90 Pa. 192, 1879. 16. Act April 24, 1874, Sec. 3, P. L. 112. 17. Act May 4, 1889, Sec. 1, P. L. 86. 18. Shartzer vs. School Board, 99 Pa. 192, 1879. balance including it was not altered. The balance on this account by the township auditors. More than six years after the treasurer went out of office, it was alleged that the item of $75.00 had not been paid by him, and suit was brought against him by the then school directors for the amount of the item. It was held that the settlement by the township auditors of the account of the treasurer of a school district, is conclusive unless on appeal. It was held further, that six years having elapsed since the treasurer went out of office before suit brought, he was protected by the statute of limitations. '9 Appeal from settlement of auditors. 488. It shall be lawful for the township, or the officer accounting, to appeal from such settlement to the court of common pleas of the same county, within thirty days after such settlement, whereupon the court may direct an issue to determine disputed facts if necessary: Provided, That no appeal by such officer shall be received, unless the appellant shall enter into a recognizance, with two sufficient sureties, conditioned to prosecute the appeal with effect, and to pay all costs accruing thereupon. 20 Tax payer may appeal from auditor's report. 489. Hereafter any tax payer of or in any school district in this Commonwealth, whether a resident or non-resident tax payer, may make in behalf of the school district the appeal allowed by the first section of the act, entitled "A supplement to an act for the regulation and continuance of a system of education by common schools," passed the twenty-first day of May, eighteen hundred and fifty-seven, within the time allowed, as in other cases of appeals from the reports of township auditors: Provided, That the tax payer appealing shall enter into a recognizance with one or more sufficient sureties, conditioned, that the party appealing will prosecute said appeal with effect, and that said party will pay all costs that may accrue thereon, in case the party 19. 20. Porter vs. School Directors, 18 Pa. 144, 1851. |