Spyker v. Wible

Citations

• 236 Pa. 380
• 84 A. 840
• 1912 Pa. LEXIS 762

Syllabus

<p>Public officers — County treasurer — Accounts — Jurisdiction of county auditors — Act of April 15, 1834, P- A 537.</p> <p>1. Where a county treasurer assumed office on tbe first Monday of January, 1906, and died on August 2, 1907, and he is succeeded by bis son, and thereafter in 1910, tbe son claimed a certain amount due tbe treasurer by reason of overdrafts against him in tbe year 1906, the son is not entitled to recover from tbe county, because, first, if anything is due from the county, it is due to tbe father and not to tbe son; and, second, the treasurer is con-eluded by tbe auditor’s report made in tbe year 1907, settling the accounts of the county treasurer for tbe year 1906.</p> <p>2. Tbe jurisdiction of tbe board of county auditors is limited to an adjustment and settlement of an officer’s accounts for tbe preceding year. The board has no authority to re-open tbe accounts for years prior to tbe preceding year, and re-audit and readjust them.</p>