Pennsylvania Act 1893-76 — MONTHLY RETURN OF MONIES BY STATE OFFICERS

Act text

MONTHLY RETURN OF MONIES BY STATE OFFICERS
                  Act of May 24, 1893, P.L. 125, No. 76               Cl. 72
                                  AN ACT

     Providing for monthly returns and payments by county and city
        officers and prothonotaries of the Supreme Court of moneys
        received by them for the use of the Commonwealth.

        Section 1.  Monthly returns and payments to Auditor General
     and State Treasurer
        On the first Monday of July next, and on the first Monday of
     each month thereafter, it shall be the duty of each county and
     city officer to render to the Auditor General and State
     Treasurer, under oath or affirmation, monthly returns of all
     moneys received for the use of the Commonwealth, designating
     under proper heads, the sources from which said moneys were
     received, and to pay the said moneys into the State Treasury.
        The returns herein required from county and city officers and
     prothonotaries of the Supreme Court, except those rendered by
     city and county treasurers, shall include fees received during
     the month from all sources.  1893, May 24, P.L. 125, SEc. 1.
        Section 2.  Penalty for refusal or neglect
        Any officer who shall refuse or neglect, for the period of
     ten days after the same shall become due, to make the return and
     payment as required by the preceding section of this act shall
     forfeit his fees and commissions on the whole amount of money
     collected during the month, and shall be subject to a penalty of
     ten per centum which shall be added to the amount of the tax
     found due.  1893, May 24, P.L. 125, SEc. 2.
        Section 3.  The Auditor General or State Treasurer, or either
     of them, or any agent appointed by them or either of them, are
     hereby authorized to examine the books and accounts of any
     county or city officer who shall refuse or neglect to make the
     return and payments as required by the first section of this
     act; and upon information obtained from such examination the
     auditor general and state treasurer shall settle an account
     against such officer in the usual manner for the settlement of
     public accounts, and in the settlement of said accounts shall
     add not to exceed fifty per centum to the amount of the tax to
     provide for any losses which might otherwise result to the
     Commonwealth from neglect or refusal of the said officer to
     furnish the return: Provided, That if after the Auditor General
     or State Treasurer has once been required to appoint an agent to
     examine the books and accounts of any county or city officer,
     and such county or city officer again refuses or neglects to
     file the reports required by this act, it shall be the duty of
     the auditor general to certify such refusal to the attorney
     general, who shall thereupon institute proceedings in quo
     warranto for the purpose of ousting such delinquent officer from
     his said office.  Said proceedings shall be carried on as
     provided by law for other proceedings in quo warranto, and it
     shall be the duty of the court, upon finding that said officer
     has repeatedly refused to file the reports required by law, to
     oust the incumbent of said office, and to declare the same
     vacant; and, upon the entry of any such decree, the prothonotary
     of the Court shall certify the same to the Governor, who shall
     revoke the commission theretofore issued to said office, and
     shall fill the vacancy as provided by law. (3 repealed in part
     Apr. 28, 1978, P.L.202, No.53)
        Section 4.  Collection of accounts so settled
        If the amount of an account settled in accordance with the
     preceding section of this act shall not be paid into the State
     Treasury within fifteen days from the date of settlement of said
     account, then the same shall be placed in the hands of the
     Attorney General for collection and shall bear interest from
     fifteen days after date of settlement, at the rate of twelve per
     centum per annum, and if the Auditor General and State
     Treasurer, or either of the, shall deem it conducive to the
     public interest to proceed immediately upon said account against
     the sureties of the said officer, they shall so instruct the
     Attorney General, who shall proceed in accordance with such
     direction received from them, or either of them.  1893, May 24,
     P.L. 125, Sec. 4.