27 May 1841 § 5.

P. L. 400.

How vacancies to

be filled.

15 April 1834 § 30. P. L. 542.

Penalty for appointing a person who is ineligible.

Ibid. § 31. Certificate of appointment to be

recorded and forwarded to auditorgeneral.

Ibid. § 32.

Not to act before receiving certificate and giving security.

Ibid. § 33. Official bond to

removed from office on account of any delinquency or misdemeanor, it shall be lawful for the county commissioners to appoint a suitable person to fill said office until the expiration of the term for which such county treasurer shall have been elected; and the person so appointed shall conform and be subject to the laws of this commonwealth in relation to county treasurers, and be subject to like removal: Provided, No person shall be appointed, declared by law to be ineligible to election.(d)

5. If the commissioners of any county shall appoint to the office of treasurer any person who by law is declared to be incapable of receiving such appointment, they shall be deemed to be guilty of a misdemeanor in office, and each commissioner consenting to such appointment shall be sentenced to pay a fine of not less than fifty dollars; nor more than three hundred dollars, at the discretion of the court, for the use of the commonwealth.

6.. It shall be the duty of the commissioners of each county, annually, within ten days after the appointment of county treasurer, to grant to such treasurer a certificate of his appointment, under the county seal, which shall be entered of record in the office of the recorder of deeds of the same county, and also to forward to the auditor-general a certificate in similar form, stating the name of the county treasurer and the date of his appointment.

7. No person appointed treasurer of any county shall undertake any of the duties of his office until a certificate of his appointment shall have been given and recorded in conformity with this act, nor until he shall have given bond, with sureties, as is hereinafter provided.(e)

8. Each county treasurer shall give bond, with sureties, to the satisfaction of the commissioners, (g) conditioned for the faithful performance of the duties of his county, and condi- Office, for a just account of all moneys that may come into his hands on behalf of

tion thereof.

Ibid. § 34.

Bond to be given

and condition thereof.

the county,(h) for the delivery to his successor in office of all books, papers, documents and other things, held in right of his office, and for the payment to him of any balance of money belonging to the county remaining in his hands.

9. Each county treasurer shall also, before entering upon the duties of his office, give a bond with sufficient security, to be approved of by at least two of the to commonwealth, judges of the court of quarter sessions (i) of the same county, and in such penalty as the said judges shall deem sufficient, conditioned(k) for the faithful discharge of all duties enjoined upon him by law in behalf of the commonwealth,(7) and for the payment, according to law, of all moneys received by him for the use of the commonwealth; which bond shall be taken by, and acknowledged before the recorder of deeds of the same county, and recorded in his office, at the cost of the county treasury; and the original bond shall be forthwith transmitted to the auditor-general.

27 May 1841 § 4. P. L. 400.

to give bond and receive certificate.

10. Each person elected a county treasurer shall, before entering into the duties of his office, give bonds with security, in the manner and on the conditions Treasurers elected prescribed in the 33d and 34th sections of an act, entitled "An act relating to counties and townships, and county and township officers," passed the 15th day of April 1834, and it shall be the duty of the county commissioners, after the bonds and surety are given and approved, to give the person so elected a certificate of his appointment in the form and manner prescribed by the 31st section of the act last aforesaid, and forward a certificate thereof to the auditor-general, in the manner therein prescribed, and such certificate shall be recorded as in said act is directed.(m)

15 April 1834 § 35.

L. 543.

Certified copy of bond to be evidence.

Ibid. § 36.

Treasurer to be removed on failure

to transmit bond to

the commonwealth.

21 April 1846 § 5.

P. L. 414.

11. Copies of the record of the official bond of any county treasurer, acknowledged and recorded as aforesaid, and duly certified by the recorder of deeds for the time being, shall be good evidence in any action brought against such treasurer or his sureties on such bond, according to its form and effect, in the same manner as the original would be, if produced and offered in evidence.

12. If any county treasurer shall fail to transmit to the auditor-general, within one month after his appointment, (n) the bond required by this act to be given by him for the use of the commonwealth, the auditor-general shall give notice thereof to the county commissioners, who shall forthwith proceed to remove such treasurer from office, and appoint some suitable person in his place.

13. All accounts of county treasurers, or duly certified copies thereof, heretofore cate of approval. Commonwealth v. Laub, 1 W. & S. 261.

(d) See act 2 February 1854, § 10, as to the treasurer of the city of Philadelphia. P. L. 28.

(e) It is no objection to the validity of the bond, that the certificate of appointment was not filed of record. Clarke v. Potter County, 1 P. S. 159.

(g) The bond is valid, although given to the commissioners individually. Clarke v. Potter County, 1 P. S. 159. And it is sufficient, if it be given before he enters on the duties of his office; it is not necessary that it be given within thirty days after his election. Commonwealth v. Read, 2 Ash. 261, 276.

(h) See Wylie v. Gallagher, 46 P. S. 205. Boehmer v. Schuylkill County, Ibid. 452.

(i) It will not vitiate the bond, that they style themselves judges of the common pleas, in the certifi

(k) A variance in the condition of a statutory bond is fatal, only when it imposes a greater burden on the obligor then the law allows. Commonwealth v. Laub, 1 W. & S. 261.

(1) See Hughes v. Commonwealth, 48 P. S. 66. Commonwealth v. Durkin, 16 W. N. C. 522. (m) Supra 6-9.

(n) Where such bond has been duly taken and acknowledged, the law will presume it to have been regularly transmitted to the auditor-general, unless the contrary be shown. Commonwealth v. Read, 2 Ash. 261.

or hereafter settled or stated by the auditor-general, shall be received in evidence in all suits brought, or that may be brought, by authority of any law, against any such treasurers or their sureties, and the same shall be considered as good and valid, as if the same had been duly settled by the county auditors.

21 April 1846 § 5.

P. L. 414.

Certified copy of

account settled to be evidence.

14. It shall be the duty of the auditor-general, at the request of any person who 1 April 1885 § 1. may be authorized for that purpose, to deliver up the bonds and obligations, P. L. 101. entered into by the county treasurers of the several counties of the state, for the Bonds to be defaithful performance of their duties, after the auditor-general and state treasurer livered up on setshall be fully satisfied that the said county treasurer has settled his accounts and counts. paid all demands due the commonwealth: Provided, Such bond shall be held by the auditor-general one year after the settlement of said accounts.

tlement of ac

15. In case any city or county treasurer, or other public officer of this common- 7 May 1855 § 75. wealth charged with the collection, safe-keeping, transfer or disbursement of public P. L. 507. money, who has given, or hereafter shall give, bonds with security for faithfully When new bonds paying over or accounting for such public money, in any manner prescribed by may be required any existing law, and such treasurer or other public officer as aforesaid, or any disbursing officers. from receiving and of his sureties respectively, shall become insolvent, or in failing circumstances, or any such sureties shall die or abscond; it shall and may be lawful, in any such case, to require new bonds, with new security, to be approved of in like manner, as the original bond and sureties are now by law required to be given and approved: Provided, however, That such new bonds and sureties shall be given only at the instance and request of the state treasurer, or the commissioners of any city or county wherein such public officer collects, keeps, transfers or disburses such public money as aforesaid.

16. So much of the third section of the act, entitled "An act relating to the 16 Feb. 1871 § 2. election of county treasurers and for other purposes," approved the 27th of May,

P. L. 79.

Anno Domini 1841, as makes a county auditor ineligible to the office of county Who to be eligible. treasurer until the expiration of one year after the term for which he shall have been elected, is hereby repealed: Provided, No person holding the office of county auditor shall at the same time be county treasurer.

P. L. 88.

Allegheny to give

17. Each person elected to the office of treasurer of the cities of Pittsburgh or 18 Feb. 1871 § 1. Allegheny, shall, before entering into the duties of his office, give a bond, with sufficient security, to be approved by at least two of the judges of the court of City treasurers of common pleas of the county of Allegheny, and in such penalty as the said judges Pittsburgh and shall deem sufficient, conditioned for the faithful discharge of all duties enjoined bond to the state. on him by law, in behalf of the commonwealth, and for the payment by him, according to law, of all moneys received by him for the use of the commonwealth; which bond shall be taken by and acknowledged before the recorder of deeds of said county, and recorded in his office, at the cost of the commonwealth, and the original bond shall be forthwith transmitted to the auditor-general.

II. Their powers and duties, &c.

P. L. 534.

18. It shall be the duty of every county treasurer to receive all moneys due or 15 April 1834 § 37. accruing to the county, and to pay the same on warrants drawn by the commissioners. He shall keep a just and true account of all moneys received and dis- Duties of county bursed, which account shall be at all times open to the inspection of the commis- treasurer. sioners and each of them: he shall, once in three months, and oftener if required, furnish the commissioners with a statement of all moneys received and disbursed since the date of his last statement, exhibiting the balance remaining in his hands, together with the names of the collectors in whose hands any arrearages of taxes may remain, with the amount thereof: and he shall, once in each year, state his accounts, and produce his vouchers, which, after examination by the commissioners, shall be by them laid before the county auditors for settlement according to law. 19. It shall be the duty of every county treasurer to keep separate accounts of all moneys received by him on behalf of the commonwealth, from the following To keep separate

sources, viz.:

I. From licenses granted to hawkers and pedlars.

II. From licenses to tavern-keepers.

III. From licenses to retailers of foreign merchandise, specifying, in each of these cases, the names of the parties, the rate or amount paid for such licenses, and the year for which such license was issued, or the duty paid.

IV. From exempt fines.

V. [From duties on collateral inheritances, specifying the name of the decedent and the amount or value of the estate.] (0)

VI. From taxes assessed on real or personal property, or otherwise, for the use of the commonwealth, in pursuance of any act of assembly.

VII. From pamphlet laws and state maps.

VIII. From any other source from which, by law, he now is, or hereafter may

be, required to receive money on behalf of the commonwealth.

Ibid. § 38.

accounts of moneys received for the commonwealth.

(0) Transferred to the registers of wills, by act 10 April 1849, § 16. P. L. 573. See title "Collateral Inheritances."

15 April 1834 § 39. P. L. 534.

20. It shall be the duty of every county treasurer, within ten days after the first days of July and November in each year, and oftener, if required by the auditor-general, to forward to the auditor-general a statement, under oath of statements of the affirmation, of all moneys received by him for the use of the commonwealth, since

And transmit

same to auditor

general.

Ibid. § 40.

To pay over or deposit, half-yearly, moneys received for the state.

28 April 1840 § 15. P. L. 471.

the date of his last statement, distinguishing the amount received from each source of revenue, and embracing the several particulars hereinbefore stated.

21. It shall be the duty of every county treasurer, within ten days after the first day of July, and the second Tuesday of December, in each year, to pay over to the state treasurer, or deposit to his credit in a bank to be designated by the state treasurer, the amount of moneys received by him for the use of the commonwealth during the preceding half-year, deducting therefrom such sum or amount as may by law be allowed to him for his compensation. (p)

22. It shall be the duty of the several treasurers of the counties of this commonwealth, to pay over to their respective successors in office, all moneys paid to them for the redemption of unseated land sold for taxes, which may not have been called for by the purchasers, at treasurer's sale, or their legal representatives, for redemption of during the continuance in office of such treasurer; and the county auditors

To pay over to their successors, moneys received

unseated lands

sold for taxes.

15 April 1834 § 41. P. L. 544.

Their compensation from the county.

Ibid. § 42. And from the state.

15 April 1850 § 7. P. L. 472.

to be calculated.

be and they are hereby required to charge the moneys so received to said treasurer, in the same manner that other money received by them is charged; and the same to be paid to said purchasers or their legal representatives, when called for, by orders drawn by the commissioners of the county, upon the treasurer, as in other cases.

23. Each county treasurer shall receive, in full compensation for his services on behalf of the county, a certain amount per cent on all moneys received and paid by him, which rate shall be settled, from time to time, by the county commissioners, with the approbation of the county auditors. (q)

24. Each county treasurer shall be entitled to deduct from the gross amount of moneys received by him for the use of the commonwealth, on each separate account he is required to keep and settle, a commission in the following proportions, viz. where the whole sum accounted for and paid into the state treasury, or otherwise, for the use of the commonwealth, as directed by law, arising from either of the accounts specified in this act, does not exceed one thousand dollars, at the rate of five per cent; when it exceeds that sum and does not exceed two thousand dollars, one per cent for such excess over the one thousand dollars; and on all beyond the sum of two thousand dollars, one-half of one per cent: Provided, That no commission shall be allowed to any county treasurer, unless the amount due to the commonwealth and received by him, be paid over within the times herein before specified, and unless his accounts shall be transmitted and settled on or before the second Tuesday of December, in each and every year.

25. It is hereby declared to be the true intent and meaning of the 42d section of the act of the 15th of April 1834, entitled "An act relating to counties and How commissions townships and county and township officers," that the commissions of county treasurers upon moneys received by them, and which may be or has been paid into the state treasury agreeably to law, shall be computed and allowed upon the gross amount received annually on each of the separate accounts which they are or may be required to keep, and not upon the half-yearly payments which they are required to make of certain revenue received by them.

23 May 1887 § 1. P. L. 178.

Commissions allowed on municipal taxes.

Ibid. § 2.

Accounts audited by the county auditors.

16 April 1875 § 1. P. L. 54.

Appeals on the question of compensation.

26. It shall be lawful for the several county treasurers in this commonwealth, hereafter elected or appointed, to charge and deduct from school, road and all other municipal taxes, collected and paid over to the proper authorities by them, the same rate per centum as compensation as hereafter may be legally allowed them for the collection and disbursement of county taxes: Provided, That such rate shall in no case exceed five per centum of the whole amount so collected and paid over. 27. The accounts of county treasurers for taxes mentioned in the first section of this act, collected by them, shall be audited and settled by the county auditors at the same time and in the same manner as is now provided by law for the audit and settlement of county taxes collected by county treasurers.

28. In every case where the commissioners and auditors have heretofore failed, or shall hereafter fail, to fix the compensation of any county treasurer, an appeal may be taken to the court of common pleas of the proper county by the commissioners or treasurer, in the same manner that appeals may now be taken from the reports of county auditors on settlement of the accounts of county treasurers in this commonwealth: Provided, That no appeal shall be taken in any case where the commissioners and auditors shall have failed to fix such compensation prior to

(p) Remainder of this section supplied and repealed by act 10 April 1849, § 16. P. L. 573. And see infra 35, 37.

(q) He is not entitled to compensation for travelling out of his county to collect taxes on unseated land. Brown v. Commonwealth, 2 R. 40. Nor to commissions on taxes upon unseated lands collected for school purposes. Conyngham School District v. Columbia County, 6 Leg. Gaz. 26; s. c. 3 Luz. L. Reg.

19. The compensation of county treasurers has been altered in different counties by various local acts. The treasurer's compensation must be fixed by the joint action of the commissioners and auditors, who may fix one rate of compensation for ordinary receipts and expenditures, and another rate for money received and expended for the erection of county buildings. Merwine v. Monroe County, 141 P. S. 162.

P. L. 54.

the approval of this act, unless the same shall be taken within thirty days after 16 April 1875 § 1. such approval. And on every such appeal the said court shall have power, in its discretion, to fix the compensation aforesaid finally.

P. L. 340.

29. All fees and commissions now allowed, received or collectible by the treas- 6 June 1893 § 1. urer of any county, coextensive in boundary with a city of the first class, for service rendered by him in the receipt, collection, payment and disbursement of Fees and commisrevenues for or on behalf of this commonwealth, be and the same are hereby sions in Philadelphia abolished. repealed and abolished. All laws or parts of laws inconsistent herewith be and the same are hereby repealed.

P. L. 401.

30. If the commissioners of any county shall believe the county treasurer is 27 May 1841 § 6. embezzling, wasting, using or improperly managing the public moneys committed

ther security re

to his charge, or that from the insufficiency of his security, the public interests are Treasurer may be likely to suffer, it shall be lawful for said commissioners to petition the court of removed, or furquarter sessions of the proper county, setting forth the facts complained of, and if quired in certain said court shall believe said complaint well founded, it shall make such order for cases. the removal of such treasurer, or require additional security, as to said court shall appear just and proper in the premises.

Ibid. § 7.

31. If any county treasurer, elected or appointed under the provisions of this act, after taking on himself the duties of the office, shall neglect or refuse to per- Penalty for neglect form any duty required of him by law, he shall, on conviction, be fined in any sum of duty. not exceeding three hundred dollars, and be forthwith removed from office.

32. If any county commissioner or county treasurer shall be concerned in any 15 April 1834 § 43. contract, or shall be directly or indirectly interested in the construction of any P. L. 545. public work or improvement, made or undertaken under the authority of the com- Penalty for being missioners of the same county, the same shall be deemed a misdemeanor in office, concerned in any and such commissioner or treasurer shall be fined in a sum not exceeding five public contract. hundred dollars, and shall be adjudged by the court to be removed from office: Provided, That nothing herein contained shall be construed to prevent such commissioner receiving his lawful compensation, while necessarily attending in his official character to the progress of any public work or improvement.

P. L. 402.

33. If any county treasurer, elected or appointed under the provisions of this 27 May 1841 § 10. act, after taking upon himself the duties of the office, shall embezzle, misuse or waste the public moneys committed to his charge, he shall, on conviction, be fined Punishment of in a sum not less than one hundred dollars and not more than two thousand dol- embezzlement. lars, and be imprisoned for a time not less than three months nor more than two years, the amount of said fine and term of imprisonment to be at the discretion of the court.(r)

moneys received

34. If any collector, county treasurer, or other agents of the commonwealth, shall 12 April 1842 § 1. hereafter, either directly or indirectly, sell, transfer, bargain, purchase or exchange P. L. 488. any money or notes of any description, received by him for tolls, taxes or other Penalty for selling debts due the commonwealth, said collector, treasurer or other agent shall be or making profit on deemed to have been guilty of a misdemeanor in office, and upon conviction thereof for the state. before any court of competent jurisdiction, shall forfeit and pay for every such offence the sum of five hundred dollars, the whole amount to go to the benefit of the prosecutor, and shall moreover be removed from office, and be ineligible for re-appointment or re-election, and the state treasurer shall immediately notify all the collectors and treasurers aforesaid, by circular, of the passage of these resolutions.(s)

P. L. 507.

35. It shall be the duty of each city and county treasurer, and other officers 7 May 1855 § 74. having charge of moneys belonging to the commonwealth, in any county where there is a depository for the public moneys, on the first Monday of June next, and Receiving officers at the close of each month thereafter, to pay over to the state treasurer, or to to deposit deposit at such place as the said officer may designate, the entire amount of col- monthly. lections for the preceding month; and he shall also make out and transmit to the And report to the state treasurer a statement showing the aggregate of the amount of money so received and paid, and the amount received each day: Provided, That this section shall not be construed to repeal any law now in force requiring any of said officers to pay over the amounts received by them at shorter intervals. (t)

state treasurer.

16 May 1957 § 1.

P. L. 535.

Punishment for

funds collected for

36. Whenever any moneys shall have been or may hereafter be collected by law, in any city, county or township, for any special purpose, and paid into the hands of the treasurer of such city, county or township, it shall be unlawful for such treasurer to apply such moneys, or any part thereof, to any other purpose than that for misapplication of which such moneys shall have been or may be collected; and every such misappli- special purposes. cation shall be held and deemed a misdemeanor, for which such treasurer may be indicted and tried in the court of quarter sessions of the proper city or county; and upon conviction therefor, such treasurer shall be punished by a fine of not less than the amount so misapplied, and by imprisonment in the jail of the proper city or county for not less than three months, nor more than one year: Provided, That Limitation. prosecutions for all offences under this act, shall be commenced within six years from the time when such offence was committed.

(r) This appears to be supplied by the 65th section of the penal code; see tit. "Crimes."

(s) See tit. "Crimes."

(t) See infra 37.

18 May 1857 § 79. P. L. 570.

payments to the state treasurer.

And furnish statements of receipts.

37. The treasurer of the city of Philadelphia, and all county and city treasurers, every recorder of deeds, register of wills, prothonotary, clerk of the court of To make quarterly quarter sessions and clerk of the orphans' court in the commonwealth shall, on the first Monday of July next, and quarterly thereafter, or oftener, if required by the state treasurer, pay into the treasury, or such place of deposit as said state treasurer shall designate, to the credit of the commonwealth, the whole amount of money received during the period preceding said payments; and shall furnish to the state treasurer statements, under proper heads, designating the source from which the money was received; and said officers shall file and settle quarterly accounts in the office of the auditor-general, as now required by law. Upon the settlement of said quarterly accounts, if it appear that the receipts shall not have been paid as directed by this section, any officer so offending, shall forfeit his fees and commissions on the whole amount of money collected during the quarter; and in every case where a balance due the commonwealth shall remain unpaid for a period of ten days after such quarterly settlement, suit shall be commenced against such delinquent and his sureties, as is provided in case of defaulting officers.

Penalty for neglect.

18 April 1859 § 1. P. L. 607.

Proceedings against delinquents.

Ibid. § 2.

Delinquents to be removed from office.

Vacancy, how filled.

Security.

9 May 1889. P. L. 158.

38. Whenever any county treasurer within this commonwealth shall fail to pay to the commonwealth, on demand being made, the balance found to be due by him upon settlement of his account by the auditor-general and state treasurer, a petition may be presented to the court of common pleas of the county wherein the said treasurer may reside, at the instance of the attorney-general, or one or more of the sureties of said county treasurer, praying for his dismissal from office, on account of said default. Upon the presentation of said petition, the said court shall enter a rule upon said county treasurer, to appear on a day certain, to show cause why he should not be removed from said- office; of which due notice shall be given to said county treasurer.

39. Upon the hearing of said rule, if it shall be made to appear to the satisfaction of said court that the said officer is in default for the non-payment of money due the commonwealth, the said court shall forthwith make a decree dismissing him from the said office. And upon receiving a certified copy of the said decree, the commissioners of the proper county shall immediately fill the vacancy thereby created, until the next general election, by the appointment of a suitable person; who shall give bond in such amount, and with such sureties, as shall be ordered and approved by the court of quarter sessions of the proper county: Provided, That if the sum so found due be paid at any time before such decree is made, it shall discharge the proceedings.

40. The county commissioners of the several counties of this commonwealth be, and they are hereby, authorized and empowered to exonerate any treasurer, whose When to be exon- term has expired previous to the passage of this [act] of their respective counties, from the payment of all interest that may have accrued and now is, or hereafter may be, chargeable on money lost by said former treasurer, by reason of the failure of a savings-bank in which the funds of the county were, or may be, deposited.

erated from in

terest.

COURTS.

See COMMON PLEAS; CRIERS AND TIPSTAVes; Judges.

COURTS-MARTIAL.

See NATIONAL GUARD.

8 June 1891 § 1. P. L. 212.

CREMATION.

1. Permit necessary.

2. Certificate of physician.

3. Penalty for violation.

1. Every undertaker or proprietor or person in charge of any crematory or furnace or place where any human corpse shall or may be cremated or incinerated, Permit necessary. shall, before removing any such corpse to, or receiving any such corpse at, such crematory, furnace or place for cremating or incinerating the same, obtain a permit to cremate or incinerate such corpse from the board or department of health or local health authorities of the city or locality within which such crematory, furnace or place is situate.