Hempfield School District Appeal

Opinion by

Mr. Justice Patterson,

Where township auditors’ reports for the fiscal years 1936 and 1937 impose a surcharge upon a tax collector and no appeals are taken therefrom by him to the court of common pleas within the time prescribed by statute for the taking of such appeals, may evidence be admitted upon appeal from a 1942 audit to establish unsuccessful efforts to collect unpaid taxes for the years 1936 and 1937, and their uncollectibility? This is an appeal by the School District of Hempfield Township, a second class township, from the decree of the court below which exonerated A. L.…