Year: 1876

oioeoSSeu III Iiie newspapers OF every county
IN the State, the newspaper publishers
generally finding the law to be in favor of
publication of statements in at least two
public Journals. The following which we
find in the Butler Herald of recent date
Is a review of the subject by the editor of
that paper, the well-known Jacob Ziegler,
and the opinions therein expressed are un-
doubtedly correct. The Easton Argus has
consulted several members of the Easton
bar, and they say they believe "Uncle
Jake's" advice should be hecded:''


The law plainly requires the auditors of
the several boroughs and townships, to pub
lish a statement of their accounts respec-
lively at the close of each fiscal year, which
was in June. We so stated in the Herald,
but there were persons, and some lawyers
who had given the subject minutes at
tention, who did not believe the law re-
quired any publication other than a written
statement posted up in the borough or town
ship. 4 case was tried in Washington
county, involving Il neglect of the auditors
topubilsh IN the papers, and after thorough
examination the court decided against the
auditors and fined them twenty dollars
each. In Allegheny county like case was
tried and with a like result. 1t was then
clear to us that publication in the papers
was necessary. The reason why persons
thought a publication by written or printed
statements put up in the borough or town
ship was sufficient 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 constructed
to interfere with the present law which re-
quires 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 papers published in
the respective localities


From this act it is clear that the written
or printed statements to be put up in the
boroughs and townships is publication in
addition to the publication in the papers,
for were it not so the act itself would be
practically of no effect.


On the Goth day of April, 1874, the
Governor approved an act the fifth section
Of which required the corporate authori-
ties of every municipality or district to an
nually, in the month of January, prepare
and publish in at least two newspapers of said
municipality or of the county in which the
same is situate, statement showing in de-
,o;I +Lo o,+,,oI ;DJobtndnoeS tba on,ount cf
the funded debt, the amount Of the floating
debt thereof, the valuation Of the taxable
property therein, the assets Of the corpora
ton with the character and nature thereof.
The penalty for neglect to publish such
statement is fine of one thousand dollars.


1t must be observed however, that this
law has only reference to such municipali-
ties or districts as have an actual indebted
ness, a funded, or floating debt. The OBJ
icct Of the law, too, is plain. 1t is to bring
to the knowledge Of all, at least once a year,
the actual financial condition Of the munich
palitv or district, as well for the benefit of
the ax-payer us for the creditor or cred
itors.


On the 18th day Of April, 1875, the
Governor approved an act which is supple
mentary to the act of 20th April, 1874, de-
claring that the statement to be published
in at least two newspapers must he at the
end of the fiscal year and not in the month
of January as required by said act of 29th
April, 1874.


The new constitution requires the
borough and township officers to the elected
annually in February, to be sworn into of
flee on the first Monday in April, conse-
quently the fiscal year ends at that time
and all the annual statements have to be
made and published as soon as possible
thereafter, except school accounts which
must be published in June. Let as there
fore sum up the whole question.


First the aditors are required in each
borough and township to settle the annual
accounts thereof, and publish the same not
only in newspapers, but also by written or
printed statements put up in the most pub
lie 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, this
must be included in the statement together
with the valuation Of property, &C., and
published in at least two papers, and en-
braced in the written or printed statement
also


We have been at a good deal Of trouble
in making the necessary examination in this
case and we present the result to our read
ers. 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 in
nebtedncss neglect to publish incurs fine
of twenty dollars, but if the borough or
township is in debt, the neglect mcurs a
fine of one thousand dollars. We advise
those who read this article to cut it out of
the paper and preserve it SO that it may at