Scranton School Dist. Audit (No. 2)

Opinion by

Mr. Justice Horace Stern,

This is an appeal by an intervening taxpayer from the refusal of the Court of Common Pleas of Lackawanna County to impose a surcharge upon the school director's of the Scranton School District.

In September, 1942 the directors purchased an athletic park of approximately ten acres for the sum of $36,000, of which they paid $16,000 in cash and $20,000 by a certificate of indebtedness; this certificate was liquidated a few months later with moneys derived from the collection of taxes.

The directors caused various repairs to be made to the buildings in the park,…