In re Auditors' Report

Citations

• 245 Pa. 17
• 91 A. 517
• 1914 Pa. LEXIS 823

Syllabus

<p>Public officers — County commissioners — Auditor’s report — Taxpayers’ appeal — Issue—Laches—Striking of appeal from record,— Act of June 12,1878, P. L. 208.</p> <p>1. When an appeal from the report of county auditors settling the accounts of the county commissioners is entered within the required time, the filing of such appeal, with or without exceptions to the report, puts the burden upon the commissioners of showing that they had legally disbursed the funds of the county and imposes upon them the duty of having the question disposed of, and where after the filing of such appeal nothing further is done for a period of four years, and the appellant taxpayers then move to proceed upon the appeal and exceptions, it is error for the court to dismiss such motion, and, on motion of the commissioners, to strike the appeal from the record, on the ground that appellantg have been guilty of laches.</p> <p>2. In such ease there is no presumption that essential records, including the books, papers and vouchers explanatory of the acts complained of, have been destroyed or have become inaccessible to both parties, especially where there was no evidence or matter set up in answer by the commissioners relative to the destruction of or inaccessibility to such records, and it is error for the court to dismiss the appeal in reliance upon the existence of such presumption.</p> <p>3. In such case it is error for the court in deciding the motion to strike the appeal from the record, to take into consideration a resolution passed by the successors of the county commissioners that “We are of the opinion that if said appeal and said exceptions were really filed in good faith there has not been any due and timely prosecution of the same, and we do not believe that their present agitation is founded upon good faith, and we therefore object and protest against any issue being formed for the trial of said exceptions in which the said County of Bradford shall be use-plaintiff, as the same