The Elk County advocate. [volume] (Ridgway, Pa.) 1868-1883, 1878-04-18
Township accounts.

A good deal of discussion is going on
in regard to the publication of the ac-
counts of boroughs and townships.
We have heretofore published the
several laws in relation to this ques-
ton, and therefore deem it unneces-
sary to do so again. The law plainly
requires the auditors of the several
boroughs and townships to publish a
statement of their accounts respec-
lively at the close of each fiscal year,
which previous to '76 was in June. We so
stated in previous years but there were
persons, and some lawyers, too, who
had not given the subject a minutes
attention, who argued that the law
did not require any publication other
than written statement posted up in
the borough or township. A case was
tried in Northumberland county, in
volving a neglect of the auditors to
publish in the papers, and, after a
thorough examination. the court de.
cided against the auditors, and fined
them twenty dollars each. In Allie
gheny county a like case was tried,
and with like result. 1t was all along
clear to us that publication in the pa
pers was necessary. The reason why
people thought a publication by writ
ten or printed statements put up in
the borough or township was a suf-
ficent compliance with the law, was
because the act of 1874 so stated it, but
the proviso to the act says as follows:
"Nothing in this act shall be con-
strued to interfere with the present
law, which requires annual statements
of the receipts and expenditures of the
borough councils, road commissioners.
supervisors, overseers of the poor and
school directors to be advertised in the
weekly papers of the county,"
From this it is clear that the written
or printed statement to be put up in
the borough or township is publica-
ton in addition to the publication in
the papers, for were it not so the act
itself would be practically of no effect.
Several laws have been passed bearing
on this subject since 1874, and the
whole of them sum up thus:
First-The auditors are required in
each borough and township to settle
the annual accounts thereof, and pub
lish the SAME not only in newspapers,
but also by written or printed state
ments put up in the most public
places in the respective boroughs and
townships, as soon after the close of
the fiscal year, which is on the first
Monday in April, as possible.
Second-If the borough or township
is in debt, has funded or floating
debt, it must be included in the state
ment, together with the valuation of
property, &C., and published in at
least two papers, and embraced in the
written or printed statement also.
1t is necessary that the auditors of
the respective boroughs and townships
should go to work at once and settle
the accounts as they are in duty bound
to do, and have them published as the
law directs. When the borough or
township has no Indebtedness, neglect
to publish incurs fine of twenty dol
lars, but if the borough or township is
in debt, the neglect incurs fine of one
| thousand dollars. We would advise
those who read this article to cut it
out of the paper and preserve it, so
that it may be had for reference.
The following supplement to the
above act was approved March 81,
1876, and is also of importance:
"Be it enacted, etc. That the time
for the Auditors of the several town.
ships and boroughs within this Com
monwealth to meet annually, shall be,
and is hereby changed from the first
Monday of June, annually, as pro-
videdin the act to which this is a sup
| plement, to meet the second Monday
of April, annually, except SO far as
| said auditing relates to School Direc-
tors. ."-Greens6urg Argus.