190 ANNUAL REPORT OF THE Off. Doc. 



52. Auditors failing to comply with act, to be subject to a penalty 



of |20. 



Act April 24, 1874, section 3, (P. L., page 113). 



53. Boards of school directors to place in hands of auditors, at 

 close of school year, itemized statement of receipts and expenditures, 

 with books, papers and vouchers, and statement of assets and lia- 

 bilities. To be examined and approved by auditors if iound cor- 

 rect, then spread upon minutes of board, and published by hand-bills 

 or in two newspapers having largest circulation among citizens in- 

 terested. Failure to perform duties to be punished by a fine not 



exceeding pOO. 



Act May 1, 1876, (P. L., page 91). 



54. Any taxpayer may appeal from report of auditors to court, 

 in behalf of borough, township, ward or district. 



Act May 1, 1876, (P. L., page 88). 



55. Accounts of poor districts composed of part of cities, boroughs 

 and townships of a county, to be audited on second Monday of Jan- 

 uary by a board composed of the senior auditors of each city, bor- 

 ough and township of which the district is composed. Auditors to 



receive $1.50 per day for their services. 



Act June 8, 1881, section 1, (P. L., page 85). This act not to repeal special 

 laws. Act June 8, 1881, section 2, (P. L., page 85). 



5G. In Allegheny county, controller audits county accounts and 



accounts for State tax. 



Act May 1, 1861, (P. L., page 450). 



57. In counties containing over one hundred and fifty thousand 

 inhabitants, controller to be elected, and to audit all county ac- 

 counts and State taxes for which county is liable. Other accounts 

 of county treasurer with Commonwealth to be audited by auditor 

 appointed by court of common pleas, under act of April 21, 1846, 



and supplements thereto. 



Act June 8, 1893, (P. L., page 393). 



58. Counties, cities, boroughs and townships receive revenue from 

 retail liquor licenses granted by courts of quarter sessions. The 

 amount of such license in cities of the first and second class is 

 $1,000; in cities of the third class, |500; in other cities, $300; in 

 boroughs, $150, and in townships, $75. Said amounts are to be paid 

 to the county treasurer and distributed by him as follows: To coun- 

 ties, $100 on each license granted in all cities they contain, and the 

 balance to the cities for their own use; and in boroughs and town- 

 ships, one-fifth of the amount of each license is given the county, 

 and the balance the proper borough or township. Moneys thus paid 



