85 Pa. 278 | Pa. | 1877
delivered the opinion of the court, January 7th 1878.
It was no part of the purpose of the Act of'the 1st of May 1861, to enlarge the liabilities of the treasurers of the counties of McKean, Elk, Forest and Clarion, or to vary the mode prescribed by the Act of the 15th of April 1834, for the settlement of their accounts. The object in view when the Act of 1861 was passed, was the construction of a state road from a point to be fixed in Hamlin township, in the county of McKean, to Tylersburg, in the county of Clarion. The third section authorized the commissioners named in the first section to receive a portion of the road taxes equal to three and one-half mills per dollar on the property valuation of the townships through which the state road should pass. A proviso empowered the supervisors of the proper townships in the county of Forest to levy and collect for the benefit of this improvement a tax of three and one-half mills in addition to the whole road tax authorized by then existing law7. Apparently, this was the completed original plan to secure the construction of the projected highway. The seventh section, out of which this controversy has grown, looks as if some afterthought had prompted its
James P. Siggins, one of the defendants below, was treasurer of the county of Forest during the years 1869 and 1870, and collected the taxes levied by the state road commissioners just as he collected the other road taxes assessed on unseated lands. His accounts for this fund were settled like his other accounts, by the county auditors. In the first settlement, made on the 13th of January 1870, he was charged with $3717.56, collected for the state road commissioners from the taxes of 1868 and 1869, and in the final settlement for the second year of his official term, on the 30th of January 1871, the auditors ascertained and reported that the moneys he had received for this fund had been fully paid. No appeal was taken from the report, but after an acquiescence in the adjustment for more than two years, the state road commissioners brought this suit on the 6th day of March, 1873, to recover a balance alleged to have been collected by the treasurer, and left unaccounted for and unpaid. Pending the suit, the Act of the 10th of April 1873 was passed, authorizing the auditors for the time being to re-audit the accounts of Siggins, as late treasurer, upon ten days notice to him and to the county commissioners. At the re-audit, which was had on the 23d of October 1873, the claim of the state road commissioners was presented, but its investigation was refused on the ground that the Act had been passed at the instance of the county officers to correct some errors in a former settlement of county funds. It appears, indeed, from the testimony of 1). W. Clark, that the re-audit was had on an appeal from a report on the county account.
The rights of the state road commissioners must rest whore the settlement of the 30th of January 1871 left them. The Act of 1873 placed them by its terms in no new position, and the refusal at the re-audit to open the account was a re-affirmance of the former adjustment. Well-considered authorities have settled that their sole remedy was an appeal from the report of the auditors. In Brown v. White Deer Township, 3 Casey 111, a supervisor had presented a claim against the township, part of which had accrued before a former settlement of his accounts, and the whole of which
Judgment reversed.