Legal Opinion

Controller's 52nd Annual Report

Superior Court of Pennsylvania

Decided April 19, 1915No. Appeal, No. 32PublishedCited by 2 opinions

Appeal, No. 32, April T., 1915, by Allegheny Co., from judgment of C. P. Allegheny Co., April T., 1913, No. 292, on appeal in the matter of the 52nd Annual Report of the Controller of Allegheny County. Appeal from controller’s report.

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Appeal, No. 32, April T., 1915, by Allegheny Co., from judgment of C. P. Allegheny Co., April T., 1913, No. 292, on appeal in the matter of the 52nd Annual Report of the Controller of Allegheny County. Appeal from controller’s report. Shaper, J., filed the following opinion: The controller having surcharged the sheriff with a large number of items on various accounts and the sheriff having appealed therefrom, the questions of fact involved being such as require a trial by jury, the parties concerned have entered into an agreement that the court should pass upon certain questions involved,…

1Opinion of the Court

Opinion by

Head, J.,

A careful study of the opinion filed by president judge Shaper impels us to the conclusion that the reasons therein assigned for the judgment appealed from are sound and convincing. It is clearly pointed out that the first position taken by the appellant, arguing the right of the controller to go behind the audits of previous years — which audits had been long since finally confirmed and never appealed from — is wholly untenable. In relation to the interest paid by depository banks for the-use of moneys in the sheriff’s account, the differences *459between the cage at bar and…

2Cases cited1 opinion

  1. Potter County v. PageSuperior Court of Pennsylvania · 1913

3Cited by2 opinions

  1. Trestrail v. JohnsonSupreme Court of Pennsylvania · 1929
  2. In re Washington County Controller's Report, Pennsylvania Court of Common Pleas, Washington County1935

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