Jones v. Sharon Borough

Citations

• 238 Pa. 35
• 85 A. 989
• 1913 Pa. LEXIS 920

Syllabus

<p>Public officers — Tax collectors — Report of auditors — Tax duplicates — Exoneration.</p> <p>1. Where the reports of borough auditors fix a liability on the borough tax collector for uncollected tax duplicates, the borough council may, for proper reasons, exonerate the collector from liability several years after his accounts have been audited. The effect of such exonerations upon the liability of the collector is the same as if the parties taxed had paid into the borough treasury the taxes assessed against them.</p> <p>2. The power of the borough authorities to exonerate a tax collector from liability on tax duplicates existed prior to the Act of J une 25, 1885, P. L. 187, and is recognized by the 10th Section of that act which provides that “exonerations may be made by the authorities and in the same manner as heretofore.”</p> <p>3. A final settlement by borough auditors showing a liability of the borough to a tax collector in the settlement of his accounts, is conclusive against the borough if the borough fails to appeal within the proper time from the filing of the report of the auditors.</p>