Guyer v. Bedford County

Citations

• 49 Pa. Super. 60
• 1912 Pa. Super. LEXIS 283

Syllabus

<p>Public officers — County treasurer — Audit of accounts — Filing of auditor’s report in common pleas■ — Act of April 15, 1834, P- A. 537— Commission on state taxes.</p> <p>1. A report of county auditors was filed among the records of the court of common pleas within the meaning of the Act of April 15,1834, P. L. 537, where it appears that on the completion of the report of the auditors it was taken to the court of common pleas and there filed with the prothonotary who noted thereon the character of the paper, the date and fact of filing, and signed his name as prothonotary, and placed the report in a box kept for the filing of auditors’ reports, among the miscellaneous papers of the common pleas. It is not necessary that such reports should be taken into open court and filed by direction of the court.</p> <p>2. Where the reports of county auditors for the years 1903, 1904 and 1905 show settlements with the county treasurer unappealed from, such treasurer cannot in 1909, after his term has expired, claim for commissions of one per cent for state tax by him paid over to the state treasurer for the years 1903, 1904 and 1905, when he was county treasurer.</p> <p>3. In such a case the treasurer, in the absence of fraud, was not entitled to recover on the moral obligation which existed in his favor requiring the county to pay him his commissions on the state taxes, and an alleged promise of the county commissioners to pay him, made after the auditors’ reports had become absolute. Even if there were a moral' obligation his remedy would be in assumpsit against the county.</p>