The Carbon advocate. [volume] (Lehighton, Pa.) 1872-1924, 1875-08-28

dividuais. II such was the intention and under
standing Of the Legislature there would have
been no occasion 10 provide In the 10th Section.
that the treasurer should annually submit his
accounts to the borough auditors. 70 be audited
and examined by them. AS before stated,
borough and township auditors have only such
powers aA the law expressly confera upon them.
The only accounts OF officers tnat borough
auditors, under the General Borough Laws, are
70 settle 50 20 fas az AZ nays esn sp,e
by the 10th section OF the Act OF 1851. above
CITED school treasurers. by Act OF 2lst OF MAY
1857 Brightly, yol l. Common Schools. pl a.
and overseers Of the poor
AS to the accounts Of overseers Of the poor,
question might be raised, but, think. refer
TO that office. will show that the auditors have
jurisdiction. BY Section s0 of the Act OF 10Th
April, 1854 Brightly, i4o. pl u, supervisors VI t
poor Of the townships where the poor are town
ship charge" and they were required TO- keep
accounts and exhibit them 20 the township au-
ditors. BY the 9th Section OF the Supplement
Of 2sh February, lS3h, pl ~, Brightly, 1902, Dl
~, 50 much OF the 8 tn Section brightly has 1t
ervisors the duties oil everseers OF the poor was
repealed, and it was provided that " it shall be
the duty OF every township annually TO elect
two persons, who shall perform the duties of
eysrseers OF the poor for one year. AND BR SUB.
JRCT TO THR RESPONSIBILITIES PROVIDED by THE
nndersiand the word i aEsPoNsiBIiITIEs in This
Supplement. 10 includes the duty OF keeping
counts and exhibiting the same to the township
the Act Of 1884 The overseers elected are sub
stituted for the supervisors. as respects the
poor, and are to be subject TO the responsible.
ties, and performance OF the duties which were
enjOlned upon the supervisors, And az the Act
Of 1851, regulating bor0ughs, section H. clause
vi, provides for the election Of two overseers
of the poor II necessary, who shall perform the
dutles and he subject to the provisions OF the
law respecting township officers and elections"
tale IL such Overseers of this poor OF boroughs
are required to keep accounts end exhibit them
to the borough auditors for settlement.
AS to whether an appeal to the Common Pleas
lies from the report Of borough audItors, when
sary now to decide. as tins present appeal must
be dismissed tor want Of Jurisdiction in the au.
ditOis. i nav say, however that there Is no
express provisions for an appeal, except In the
case Of the settlement Of the school irensurer's
accounts, and in that case the phTaseology Is
significant. The act applies 10 b0rOughs and
townships, nd provides that the appeal may be
taken as is now provld.d for IN other cases OF
settlement OF accounts by TOWNSHIP AUDITORS,
Act 2ist NAV, 1857, Section I, Brightly, Ai, pl.
81 think the subject demands leg slative at
tention. The whole system being statutory,
there can be no jurisdiction or appeal without
statutory authority. Gangwere's appeal II P.
366. AS to whether the appeal was in time we
need not now decide. The report OF the audi
tors Is dated December Q, 1872, and the appeal
was taken February IL, 1873. The report was
not signed the day 1t bears date. and the depo-
sitonS leave the question Of the time Of signing
An0 now. August Ind, 1875. the appeal Ia dis
missed for want Of jurisdiction in the borough
anditoIs 10 audit and settle an account against
tho appellant -.s.a
BY the Court.
8. g. DREHER, Prest Juoge.