157 A. 262 | Pa. | 1931
The supervisors of the Township of Upper Providence in Delaware County, Pa., filed, in the court of quarter sessions of the peace of that county, the auditors' reports on their accounts for the years 1928-29, and 1929-30. The former was filed more than a year, and the latter nearly a month, after the time provided by law for their filing. In about half the time allowed for the purpose, a resident taxpayer of the township took a separate appeal from each of those audits, but, by a mistake of his counsel, they were filed in the court of quarter sessions of the peace, where the reports had been filed, instead of in the court of common pleas, as provided by statute. Proper recognizances were given in connection with each appeal, and the respondents were forthwith notified of their filing and perfection. If objections had been promptly made because of their *128 being filed in the wrong court, there would have been ample time to have taken other appeals to the proper court, but, instead of doing this, respondents waited until after the time within which new appeals could be taken, and then moved the court of quarter sessions of the peace to dismiss the appeals for want of jurisdiction of the subject-matter. The objecting taxpayer then moved that the appeals be transferred to the court of common pleas nunc pro tunc as of the date of their filing. This latter motion was granted and the former dismissed, whereupon the supervisors took these two appeals within the fifteen days specified in the Act of March 5, 1925, P. L. 23, for appeals on jurisdictional questions under that statute. The order of the court below must be affirmed.
In Womelsdorf v. Heifner,
Appellants frankly admit that: "The courts . . . . . . have permitted appeals to be filed in the court of common pleas nunc pro tunc after the thirty-days' period has passed, where certain types of fraud have been averred and sustained after an investigation, . . . . . . fraud of the officers upon the auditors in procuring an improper report, and fraud in preventing the taking of an appeal within the statutory period." In the instant case, however, "the thirty-days' period" had not passed, and hence the case does not fall within the rule that the courts are, generally speaking, without power to enlarge the time provided by statute for the taking of an appeal: Singer v. D., L. W. R. R. Co.,
Moreover, in some of the present exceptions it is alleged that certain of the items charged for and allowed were for public money appropriated by respondents to *130 their own use; in others that such money was alleged to have been paid by them to their employees in excess of the salaries fixed for the services of the latter; and in others that payments had been duplicated. It is also alleged "that the books, vouchers, payrolls and papers, etc., provided for by law for the administration of the affairs of said supervisors, etc., for the year 1929, have been destroyed and are not available to your affiant. That said destruction was caused by the voluntary and wilful act of one or more of the said supervisors, and further that the said destruction was intended to prevent a review on appeal of the expenditures of the said supervisors and to prevent an examination thereof by your affiant, or any other taxpayer so interested."
It is not possible to understand how any self-respecting official would seek to prevent an investigation of such charges; he should be swift to seek a consideration thereof by the court. It is unnecessary to decide whether or not appellants, if appellee's charges are found to be true, would be guilty of such a fraud as would justify an appeal on this ground alone, even after the statutory time for taking it had expired, (Zeigler's Petition, supra; York Co. v. Thompson,
The orders appealed from are affirmed and each appeal is dismissed at the cost of appellants. *131