Bachman's Appeal

Opinion by

Me. Justice Sadler,

In the year 1920, William S. Bachman was treasurer of the County of Berks, which has a population in excess of 150,000, and issued licenses for hunters, merchants, brokers and others, collecting the fees fixed by the various acts of assembly. From the sums received, he deducted certain commissions, designated in the statutes to be hereafter referred to, and claimed the right to hold the same for his individual use.

*422The financial affairs of a county such as this are managed by a controller, who is given the power to audit and settle accounts, as are county auditors,…