Snyder v. Berkey

Citations

• 259 Pa. 489
• 103 A. 302
• 1918 Pa. LEXIS 438

Syllabus

<p>Municipalities — Official bonds — Default—County auditors — Audit — Failure to appeal — Sureties-r-Liability for defalcation of principal — Jxidgment for defendant.</p> <p>1. An action at law will not lie on an official bond until there has been an accounting before the county auditors, who constitute a special tribunal, created by statute for the purpose of adjusting the accounts of such officers and determining the amount due to or from them. This decision, unappealed from, is conclusive and precludes an action at common law for an unadjudicated account.</p> <p>2. The sureties on an official hond given by the treasurer of the directors of the poor, will not be liable for an embezzlement committed by the principal, where it appears that the books, vouchers and other documents, relating to the accounts of the treasurer, were submitted to the county auditors and audited, and no defalcation was found; and it is not material that the attention of the auditors was not called to the items for which the action was brought.</p>