The Carbon advocate. [volume] (Lehighton, Pa.) 1872-1924, 1875-08-28
Opiniou Of Hon, 8. 8, Dreher,


In the matter Of the Appeal Of In the Court Of
port Of the Auditors Of the Of Carbon Co.
Borough Of Lehighton.
Sur motion and rule by the Appellee to dismiss
the Appeal.
w.C Fredirici was Secretary to the Town
| Council Of the Borough OF Behighton, and, while
acting In that capacity, received certain moneys
which should have Deen paid TO the Borough
| Treasurer. The borough auditors proceeded TO
settle and audit an account against him, and
| repoI ted a balance against him Of 5000. From
this report Friedrich appealed to this Court.
borough upon two grounds;
/. That the Act Of Assembly relating to
boroughs does not give the right Of appeal from
the report Of borough auditors
II. That II an appeal does lie, then this zeal
was toe ate pei being more , 6han tniS days itae
repoIt) after the auditors settlement.
These grounds Of objection assume that the
audit an account against the secretary and II
we should dismiss the appeal for the reasons as.
signed, we would seem 70 sfirm the authority
OF the auditors We therefore prefer TO give
other reasons for the action we are about 70
take upon this motion and rule. The appellant
ist That the borough auditors had DO author.
ity to sPttle and audit an account agalust him ;
and that the remedy o. the borough, II he Is in
End That the appeal was III time, being with.
IN thirty days after appellant had notice OF the
He also alleges that the account is entirely
erroneous and unjust. as the auditors should
have allowed him credit Of some sl7O0 or slsOO
against the s2O0O, and am not sure but he de-
MES any Indebtedness at ALL
The Borough OF Lehighton was Incorporated
BY the Court Of Quarter Sessions Of the Peace
OF carbon Cot nty, after the Act, regulating
D0roughs, passed 3rd April, 1851, anu It's corpO.
rate authority. and the powers and duties OF It's
ference to that act, and such parts VI the Gene.
raj Borough Law OF list April. 1884. as may be
still in fol ce. What Is not contained in those
fn atso Nhann nN
tnority, expressly or impliedly granted, cannot
be assumed by the corporation or its officers.
AZ thevery threshold of the inquiry, we are
met with the question, whether The borough
auditors have authority or jur sdietl0n over the
secretary, to settle an account against him a.
suchl This question involves another. viz
Whether the secretary 10 the Town Council has
any authority TO receive money belonging to
the borough, and II not, but DO wrongfully re:
the law clothed nim with official authority TO
receive II
Sec. 8, strOuds Purd, Ed. Of ls4I, page l42, the
Town Council were authorized to appoint a
town clerk, treasurer, two street commissioners
and collector annually, and such other officers
as mighy be deemed necessary. from time to
time, and the same officers, from time to time,
The 10th Section defined the duties OF the
town clerk to be to attend all meetings Of the
Town Council. when assembled on business OF
the borough, and perform the duties oil clerk
thereto, and keep the common seal and records
OF the borough whose attestation, with The seal
OF the borough, shall be good evidence of the
the treasurer was required TO give sufficient
security for the ia thful discharge OF the duties
OF his office, and for the safe delivery Of all
money. books and accounts appertaiping there
to INTO the hanOs OF his successor. upon demand
Tor that purpose. The 12th section provides
sioners and collector as welLas ali other officers
who may be appointed by the Town Council, Of
every borough hereafter Incorporated. shall at
at such time ana tinies Ms the Town Council
DIRECTS, render their accounts, respectively. TO
the SAID Town Council for settlement"
II VIII Dc observed. that by the Act OF 1884,
the treasurer. as the name inIpiies, was TO re-
ceive and disburse the moneys VI the borough
and The town clerks duues anu powers were
was simply the clerk to the Town Council, 10
keep record OF their proceedings and hold In
his custody the seal aud records of the corpora
ton and, by the 18th Section, the town clerk,
treasurer, and other officers, were 10 render
their accounts TO the Town Council for settle
menG; and from the settlement made by the
Town Council there seems to have been no np-
the Act OF lo34. irl+
Is an enlargement upon The Act Of 1884, giving
iarger corporate powers and more fully and
specifically defining the duties and powers Of
By the Srd section, Brightly, vol !, page i7i,
the corporate officers shall appoint treasurer
apd secretary. and Tx, from time to time, the
amount Of security TO be gwen Oy the treasurer
high constable and the collector OF borough
taxes, and their compensation; and to direct
annually, aud the mode OF publication. The SLh
Section, on page az of brightly, pi rs, defines
clerical anu neither in lhis or any other SEQ
ton, ls there to be found auy Authority. for the
secretary 60 receive money belonging TO the
provides that the duty OF town c.erk in bor0ugils
shall hereafter be performed by tle secretary
OF the corDol alton, who shall receive the fees
duties OF tnaG office.
I'll. The Iotn section. Brightly. l7s pl 80. is the
quired by the corporation. Before entering upon
his duties he shall Keep lust account OF all
his 7, ceipts and Disbursements. and shall annu.
ally submit MS accounts to the borough audi.
tors, TO be audited and exsmined by them, and
shali publish tae same IN the manner directed
oy oy tne 0orp9ration and shall pay over oil mon;
books, papers and accounts, and other tnings
belonging TO the corporation TO his successor"
by the llth Section, Brightly. pl. 81, the trea-
surer shall perform the dulles Of township urea
surer within the borough, and shall receive such
compensation as the corporation shall direct
Inus II Will Dc seen that the Act OF 1851 as
We'll as che Act Of 1884. 0onteDpiales the receipt
aud disbursement OF the moneys belonging TO
the borough by tue treasurer. He Ii required
to give bond with surety, and his accounts are
10 be settled by the borough auditors Nowhere
III either act or any subsequenl statute, Is there
money by the seer etary, or any settlement OF an
account against hun by the auditors.
the u tSF sse
treas III or. street commissioners and other Offi.
Gers Dy tle Town council and am OF the opin-
Ion that that section is stlll In force as to all
onlcers, tine settlement oil whose accounts has
not Deen, by Subsequent legislation, referred To
the borough auditors aud infer that Mr..
Brightly Is of that opinion, as he continues tne
section In the Last edition OF his Digest But
even az 70 the authority of the Town Council,
take II. they are confined to such accounts as
legitimately appertain 70 their respecGlve offices
NOW, II ts very clear that II person not Occu.
pying any Official relation To tne borough, should
receive money belonging to or for the borough
ne could not be called to account before the
auditors.
How does, or can, the fact that he was secre-
tafy 70 the Town Councli, alter the case As
secretary. he had his specific. defined, duties TO
perform, and the payment OF money To him. by
the collector OF taxes on any debtor OF the DorO',
could not change his OFFICIAL relation or res
ponalDlnty, nor clOthe the auditors with author
lty tnht the law did not give them before. Sup
pose collector Of borough taxes should pay the
money collected on hls duplicate 10 the chief
burgess or couDoilman. would the burgess or
councilman be subject to the Gall OF the auditors
70 account, andl he falled 70 pay the money TO
the q easurer, could the auditors settle ana au-
DIT an account against hlmi paw menJ by a
collector 70 any otner officer than the treasurer
or hls authorized deputy, would not discharge
the collector. The borough could stud call upon
the colloet0r aud compel him to pay, n the ON
Ger To whom he paid lhe money Jailed TO pay II
over 70 the treasurer, True, ths borough,
think, might elect 20 hOld the Oficer but the
remedy would be by suit for money had and re-
oeived TO and Tor the use Of the borough.
NJ hax