Butler citizen. [volume] (Butler, Pa.) 1877-1922, 1881-01-12
State Laws Regarding Borough
and Township 4 accounts and
Duties of Borough and
TOWnshiD Auditors.

AN ACT to authorize and require the
auditors to publish an annual state
ment of the receipts and expendi.
lures of road commissioners, super
visors, overseers of the poor, and
school directors of the several town.
ships and boroughs within this COM
monwealth, and to designate day
to audit, settle and adjust township
and borough accounts
SECTION l. Be it enacted, de-, That
the auditors of the several townships
and boroughs within this common
wealth shall meet annually on the first
Monday of June, and oftener, if neces-
sary, and shall audit, settle and adjust
the accounts of the supervi ors, road
commissioners, school, borough and
township t"easurers, as may by law be
referred to them.
SEC g. That the auditors Of the sew
eral townships and boroughs within
this commonwealth are hereby author
lied and required to publish, by posting
handbills, either printed or written, in
at least five places within their respec-
tive townships or boroughs, an itemiz-
ed annual statement of the receipts and
expenditures of the borough councils,
road commissioners, supervisors, over
seers of the poor and school directors
for the year preceding the annual set
tlement for their respective districts
said handbills to be posted within ten
days after such settlement; and further,
it shall be the duty of said auditors to
file copy of the same with the town
clerk in their respective districts, and
also with the clerk of the court of quar-
ter sessions, which shall be at all times
sabject to inspection by an citizen
thereof: Provided, That where any
two of said Offices shall be exercised by
the same persons only one statement
shell be required: Also proUided,
That 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
daily or weekly newspaper published
in the respective localities.
Sec. 3. In case of neglect or refusal
to comply with the provisions of this
act, the auditors SO neglecting or re-
fusing shall each pay penalty of
twenty dollars, to be recovered in the
same manner as debts of similar amount
are by law recoverable, by suit institu-
ted in the name of the school district
upon the complaint of any tax-paying
citizen of the same, and the proceeds
thereof to be paid into the school treas
ury of said district.
SEC 4. All acts or parts of acts in
consistent herewith are hereby repeal
ed.
APPRovED-The oath day of April,
A. D., 1874. j. +. HARTRANFT.
AN ACT fixing the date of the COM
mencement of terms of township Of
GERS and of auditors settlements.
SECTION l. Be 1t enacted, &C., That
the term of Office of every township Of
fcer hereafter elected, whose term of
Office would under existing laws expire
on the first Monday of April of any
year, shall expire on the first Mon
day of March next preceding said
first Monday of April, and the
terms of the successors of such
township officers shall begin on the
first Monday of March, and shall con-
tinue for the period now fixed for the
duration thereof by existing laws
SEC 2. That the township auditors
shall meet on the second Monday of
March of the year one thousand eight
hundred and eighty-one, and on the
second Monday of March in each year
thereafter, for the settlement of all ac-
counts by them to be settled, except
the accounts of the school directors
and school treasurer
Sec g. All acts and parts of acts in
consistent herewith, be and the same
are hereby repealed.
APPRovED-The 4th day of June,
A. ID. 1879. HENRY M. HoYT.