Court Opinion

ID: 9634408
Source: CourtListenerOpinion
Date Created: 2023-08-22 13:10:35.956176+00
Date Added: 2024-06-11T18:09:02.171421
License: Public Domain

*66Dissenting Opinion bt
Mr. Justice Cohen:
If the Election Code gave the court of quarter sessions power to compel a political committee to file a financial account, I would agree with the result reached by the majority. However, I find no such power in the court of quarter sessions.
Section 1607 of the Election Code commands that every political committee file within 30 days after each primary and general election a financial account setting forth, inter alia, the receipts and expenses connected with said election. Section 1608 states that the account shall be filed with the Secretary of the Commonwealth when state-wide officers are involved, and with the county board of elections when the election involves other offices. Once the account is filed, section 1611 permits five electors to petition the court of quarter sessions of the county wherein the account is filed for an audit of such account. An appeal from the audit must be taken to the Superior Court.
An examination of this statutory scheme demonstrates that the majority has failed to distinguish between the filing of an account and the audit of that account once it is filed. With regard to judicial supervision of the audit, the legislature has carefully designated the court which shall audit the account, the proper venue for such audit, and the procedure on appeal. With regard to judicial supervision over the filing of the account, however, the Code is significantly silent. Under these circumstances, the power to compel the performance of this statutory duty rests with the equity court below under the Act of June 16, 1836, P. L. 784, §13, 17 P.S. §282, which empowers the courts of common pleas of Philadelphia County to act as courts of chancery for the “prevention ... of acts contrary to law and prejudicial to the interests of the community or the rights of individuals.”
*67But since the majority holds that this action must be brought in the court of quarter sessions, it is my hope that the requisite number of electors1 proceed to that court forthwith in order to force appellant to comply with its statutory duties. Our democratic form of government suffers irremediable harm when our political parties or committees violate the spirit as well as the letter of the law and no more serious violation occurs than in the area of unaccounted political expenditures.
Accordingly, I dissent.

 My reading oí the Election Code leads me to the conclusion that since five electors may compel the audit of an account, the same number hare standing to compel the filing of an account.