LUDWIG, J., February 15, 1972.
On April 24, 1968, the elected Auditors of Bristol Township filed their financial report for the year 1967. The report surcharged each of the 10 township commissioners in the sum of $3,450.80 and the treasurer-tax collector in the sum of $62,247.70. It also reported a year-ending negative balance of $29,739.16 in the township's treasury. Four appeals followed and are consolidated in this proceeding.
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