Commonwealth ex rel. v. Scanlan

Citations

• 202 Pa. 250
• 51 A. 986
• 1902 Pa. LEXIS 501

Syllabus

<p>Public officers — Tax collectors — Conclusiveness of auditors' reports.</p> <p>The report of the auditors of a borough' made in the year 1898, which covered the accounts of the tax collector for 1895, although unappealed, from, is not conclusive against the sureties on the tax collector’s bond, where it is subsequently made to appear to the court that in the previous year the auditors had settled the tax collector’s accounts for 1895, and repented a less balance than that reported against him by the report of 1898; and this is the case although the tax collector had met and acted with the auditors in 1898 in preparing the statement for that year. The report for 1897 was conclusive upon all parties, andmot even the tax collector could change the liability of the sureties on his bond as determined by that report, by consenting to the report of 1898.</p>