Horning's Case

Citations

• 26 Pa. Super. 282
• 1904 Pa. Super. LEXIS 305

Syllabus

<p>Public officers — Accounts—Appeal from county auditors.</p> <p>The taking of an appeal from the report of county auditors implies an assertion that the amount reported to be due to or from the officer is greater or less than the amount actually due, and although the appellant expressly asserts, when taking it, that this erroneous result was reached by the improper allowance of certain items of the account, this will not preclude the other party from bringing other items under investigation, if that be necessary in order to determine what the true balance is.</p> <p>Under the Act of June 12, 1878, P. L. 208, ten or more taxpayers may intervene in behalf of the county in an appeal by county commissioners from the report of county auditors finding them to be indebted to the county. In such a case the right to “defend the county’’ includes the right to object to the allowance of credit items claimed in the account upon the ground of their illegality ; and it is not within the power of the commissioners, by a specification of errors filed at the time of taking their appeal, or later, to confine the investigation to such items of their account as they claim were erroneously disallowed by the auditor.</p>