Westmoreland County v. Fisher

Citations

• 172 Pa. 317
• 33 A. 571
• 1896 Pa. LEXIS 778

Syllabus

<p>County auditors — Settlement of treasurer's account— Conclusiveness of settlement — Res judicata — Act of April 15, 1834.</p> <p>205 Under the act of April 15, 1834, P. L. 545, relating to the settlement of accounts by county auditors, the special tribunal created by the act exclusive of all others, and its decision if not appealed from is final and conclusive, and cannot be opened for the correction of errors, or again inquired into by the auditors or by the court.</p> <p>Where the county auditors have audited the accounts of the county treasurer and have filed their report, and the treasurer takes no appeal, but promptly pays the amount charged against him, county auditors cannot subsequently reexamine his accounts, and the fact that the treasurer in obedience to a notice from the auditors appears before them with his books and submits them to a second examination, in consequence of which the auditors file a second report charging him with additional sums, will not estop the treasurer from setting up the conclusiveness of the first report.</p>