Irish v. Commonwealth

3 Binn. 91, 1810 Pa. LEXIS 61
CourtSupreme Court of Pennsylvania
DecidedSeptember 11, 1810
StatusPublished

This text of 3 Binn. 91 (Irish v. Commonwealth) is published on Counsel Stack Legal Research, covering Supreme Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Irish v. Commonwealth, 3 Binn. 91, 1810 Pa. LEXIS 61 (Pa. 1810).

Opinion

Tilghman C. J.

“ The act to provide a more effectual method of settling the public accounts of the commissioners of the respective counties &c.” authorizes the court of Common Pleas to appoint annually, at such time as they shall think proper, three auditors, to audit, settle and adjust the public accounts of the commissioners &c. By the 5th section of this act, the auditors are directed, after having examined and settled the said accounts, to report the same to the next county court of Common Pleas, who shall thereupon cause such report and settlement to be filed among their records; and such report, from the time of being so filed, shall have the effect of a judgment upon the lands &c. of such commissioners &c.; and if within sixty days after such report made and filed, the said commissioners shall enter their appeal from the said settlement, it shall be lawful for the court to direct an issue &c.

In the case before us, the auditors were appointed at June term 1803. It does not appear at what time they settled the account of the plaintiffs in error; but they made their report of the settlement on the 13th September 1805, on which day [94]*94the report is indorsed “ filed,” in the handwriting of the pro- " thonotary. This is the only record of its being filed. Now the 13th September was not in term time, but during the vacation, so that it is not shewn by the record, that the report was submitted to the court, or filed by their order. Knowing the very informal manner in which it has been the custom to transact business in the courts of Common Pleas, I shall always be inclined to give great indulgence to informality. I do not think it necessary that an entry of the order for filing the account should be made in the minutes of the court, although it certainly would be best to make such an entry. I should think the indorsement in the handwriting of the prothonotary sufficient evidence of the court’s order. But if suéh indorsement bears date in the vacation, it will be impossible that the report can have been then filed by the court’s order; and in such case the utmost that could be supposed, would be that the paper had been filed at that time by the prothonotary, and produced by him to the court at the next term, who thereupon directed it to be filed. Under these circumstances, the lien would take effect from the next term. But there is no question now concerning lien; the point is whether the commissioners are barred of their appeal, because not made in sixty days from the filing of the report. Whether the report is to be made by the auditors at the next term after their appointment, or the next term after the settlement of the account, is not very clearly expressed. I prefer the latter construction as being more agreeable to grammar, and much more conducive to public convenience. To refer the words next court, in thefifth section of the act, to the authority given to the court to make the appointment in the first section, is forced and unnatural, when they may be with more propriety, referred to the time of settlement mentioned in the same 5th section and immediately preceding. Besides, there could be no good reason for tying up the auditors to make their report at the next term after their appointment. It might be impossible to make areport in so short a time, without doing injustice cither to the public or the accountant. But it does not appear on this record, that the report was made to the court next after the settlement. We know not when the account was settled, for it bears no date. On this, defect I found my opin[95]*95ion. It was incumbent on the accountant to attend at the next court after the settlement in order to enter his appeal,' if the report was made. But if no report was then made, the law was not strictly complied with by the auditors. To give it a liberal construction we will say, that the auditors might return it afterwards. But while, we construe the law liberally with regard to the public, we must not be illiberal and oppressive to the commissioners. If the‘report is not made at the time when it ought in strictness to be made, the commissioners ought to have notice of the time of its being actually made, and the sixty days for entering the appeal, should run from such notice. Inasmuch then, as it does not appear, that the report was made within the time prescribed by law, nor that the plaintiffs in error had notice of its being filed sixty days before they entered their appeal, I am of opinion, that the appeal was well entered, and that the judgment of the court of Common Pleas should be reversed.

Ye ates J.

The act of assembly passed 30th March 1T9Í-directs, that the auditors appointed annually by the courts of Common Pleas of each respective county, after having examined and settled the accounts of the treasurers and commis- . sioners, “ shall report the same with the respective balances “ due to and from such commissioners or treasurers, to the “ next county court of Common Pleas for such county, who “ shall thereupon cause such report and settlement to be filed “ among the records of the said court; and such report from “ the time of being so filed shall have the effect of a judgment “ upon the lands of such commissioner or treasurer, who et shall thereby appear to be indebted.” An appeal is given, on the party’s entering into recognisance with two good sureties, if entered within sixty days after such report made and filed; but in default thereof, execution shall issue in like manner, as upon judgments recovered in the usual course of law. The auditors are impowered to cause the commissioners and treasurers to come before them, and to compel the production of all books, papers, accounts and vouchers relative to the said public accounts; and also to compel the attendance .of witnesses.

[96]*96Three things appear necessary under the provisions of the act, to confer validity on the proceedings. 1. That the parties whose accounts are to be settled should appear before the auditors, or at least should receive notice for that purpose. 2. That the balances should be reported to the next court of Common Pleas after the appointment of the auditors, or at least after the settlement of the account; and 3. That the court should cause the report to be filed among their records.

1. It does not appear by the report of the auditors, that the plaintiffs in error were notified to appear before them by subpcena or otherwise; nor has any extrinsic evidence been offered or suggested to prove it. On the contrary it is expressly assigned for error, that the auditors did not call the commissioners before them to account for their proceedings. The first principles of natural justice require, that a man shall not be condemned unheard.

2. It appears by the records of the court of Common Pleas, that the three auditors were appointed in June term 1803, which commenced on the 27th of that month. The next term would be in September 1803 according to the law as it then stood; but the report was not filed until the. 13th September 1805, after the intervention of eight terms, and in the vacation. The September term of that year began, on the 23d day of the month.

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3 Binn. 91, 1810 Pa. LEXIS 61, Counsel Stack Legal Research, https://law.counselstack.com/opinion/irish-v-commonwealth-pa-1810.