borough Nineteen Thousand Five Hundred Dollars ($19,500.00).

Section 5.-The Burgess of said borough is hereby directed to give at least thirty days notice by weekly advertisement in the Allentown Morning Call and in the Allentown Evening Item, both newspapers of general circulation published in the City of Allentown, Pa., of an election to be held at the place of holding the municipal election on the Tuesday following First Monday of November, 1919, to wit, November 4, 1919, the day of the regular municipal election, for the purpose of obtaining the assent of the electors of the Borough of Coopersburg to such increase of indebtedness; said notice to contain the statements required by law and said election to be held in the manner provided by law.

Enacted into an ordinance at Coopersburg, Pa., September 1, 1919.

Attest:

CHARLES J. STAHLER,

Borough Secretary.

EUGENE MOREY, President of Borough Council.

ELECTION PROCLAMATION.

Under and by virtue of the foregoing ordinance approved by the Borough Councils, September 1, 1919, notice is hereby given to the electors of the said Borough of Coopersburg that there will be held in the Borough of Coopersburg at the regular polling place in said borough, at the time of the municipal election, to wit, November 4, 1919, between the hours of 7 o'clock in the morning and 7 o'clock in the evening, for the purpose of obtaining the consent of said electors to the incurring of an indebtedness by the authorities of said borough, in the amount of Twenty-Six Thousand Dollars ($26,000), being an increase of Nineteen Thousand Five Hundred Dollars ($19,500) over the present indebtedness, and to issue bonds therefor in accordance with the foregoing ordinance.

The last assessed valuation of taxable property of said borough is $457,448.

The amount of the present bonded indebtedness of the said borough is $6.500.

The amount of the present floating debt is $200.

Per centage of increase of the proposed indebtedness over the present bonded indebtedness is .0426 per centum.

The purpose of said proposed indebtedness of $26,000 is as follows:

$6500 for the redemption of the present water bonds of the borough now outstanding.

$19,500 is to be used for the erection of a municipal building for the use of a fire hall, fire apparatus and other borough purposes.

Given pursuant to ordinance of Borough Councils of September 1, 1919.

Lehigh County, S. S.

JOHN R. YOUNG, Burgess.

Personally appeared before me, Walter L. Mead, who, after being duly sworn, according to law, deposes and says that he is the manager of the Morning Call, a daily newspaper, published at Allentown, Pa., in the county aforesaid, and that the hereto attached advertisement was published in said newspaper five consecutive times, once a week, ending with the first of November, A. D., 1919, the dates being October 4-11-18-25 November 1. (Signed) WALTER L. MEAD. Sworn and subscribed before me the 26th day of November, A. D., 1921.

(Signed) HENRY W. MOHR, Notary Public.

My commission expires April 3, 1925.

(Seal of Notary.)

10. The said Clerk of Quarter Sessions of said County, did not furnish to the corporate authorities of said Borough of Coopersburg, a certified copy of such return under the seal of said Court showing the result of such election, and no record of any certified copy of such return is placed upon the minutes of the council of said borough.

11. There is no record of such election so held upon the minutes of the Council of said Borough.

12. There was no ordinance passed at any time by the corporate authorities of the said Borough providing for the levy of a tax for the redemption of any bonds to

be issued and for the payment of the interest that might accrue thereon, neither does the Ordinance No. 78 contain any provision for the levy of an annual tax sufficient to pay the principal and interest of such bonds within the period as required by law.

13. The corporate authorities of said borough, on or about the fourth day of October, 1920, purchased some fire apparatus and on or about September 6, 1920, purchased a certain building and lot of land, known as the "Shank Property," to be used for the erection of a municipal building thereon, and in order to pay for such fire apparatus and building and lot of land, did issue certificates of indebtedness therefor, in the sums of two thousand two hundred fifty dollars ($2250.00) and two thousand one hundred dollars ($2100.00), respectively, which were to be redeemed and paid by bonds subsequently to be issued.

14. That one of such certificates of indebtedness so issued, is as follows: $2250.00

Coopersburg, Pa., Oct. 4, 1920. The Borough of Coopersburg, a Municipal Corporation in the County of Lehigh and State of Pennsylvania acknowledges to owe and promises to pay on demand after the date hereof, to the First National Bank of Coopersburg, Pa., the sum of two thousand two hundred and fifty and no-100 dollars without defalcation, for value received, with interest at six per cent. per annum.

This loan is made and the certificate issued, and provide temporarily the above amount for the purpose of buying a fire engine for the Borough.

By proper action of council, the matter of the purchase of a fire engine and other purposes, and the raising of the money for the same was submitted to the voters at the last November election, when the issuing of bonds by the borough in the sum of nineteen thousand five hundred dollars ($19,500) for the purposes aforesaid, was passed.

The bonds not yet being issued, the said Borough has caused these presents to be signed by its proper officers, and its corporate seal to be hereunto affixed the day and date above written.

ed by

that the certificate for the loan

be accepted and transcribed in the minute and resolution books. Motion prevailed and was so ordered.

15. That the said defendants, at a meeting of Council, held January 3, 1921, by resolution, Resolved to purchase a premises known as the "Barron Hotel Property" located in said borough, containing nine acres and one hundred and twenty-three perches of land, more or less, for the consideration of the sum of ten thousand dollars ($10,000.00), part of which consideration money was to be paid out of and by contributions to the borough aggregating at least three thousand dollars ($3000.00), and received as evidence of such contributions, the following subscriptions which aggregate three thousand seven hundred dollars ($3,700.00):

Coopersburg, Pa., Nov. 15, 1920.
To the Honorable Borough Council:

We the undersigned, Citizens and Taxpayers of Coopersburg, Pa., subscribe and promise to pay the amounts attached to our names, to Borough Councils, for the purpose of purchasing the Barron property located on the East side of Main Street between Station Ave. and Oxford Streets, the same to be used for Fire House and Auditorium Site and thereon to build the proposed new Fire House and Auditorium and that the amount attached to our names are paid as donations to the Borough of Coopersburg, Pa., providing the aforesaid property is procured and a Fire House and Auditorium built thereon and all the grounds in the rear of the building to be kept as a pleasure ground and none to be sold or otherwise disposed of.

16. On January 10, 1921, the owners of said "Barron Hotel Property" executed and delivered to the said borough an option wherein they agreed to convey the said premises to the said borough in consideration of the sum of ten thousand dollars ($10,000.00) according to the terms and stipulations therein mentioned.

17. There is no record among the records of the return of such election in the Court of Quarter Sessions showing that the vote as returned had been counted by the Court.

III.
DISCUSSION.

Several questions raised by the pleadings have been abandoned. The evidence by which the allegations of the twelfth paragraph of the bill were to be substantiated were rejected at the trial before Judge Henninger and therefore are not before me. There is no evidence in the notes of testimony concerning the allegation of the eighth paragraph of the bill in respect to the assessed valuation of taxable property of the borough and inasmuch as proof of that allegation was required by the answer and no proof offered, we have made no finding of fact concerning it. Indeed, no finding of fact or conclusion of law concerning this point was requested and therefore this must be taken as having been abandoned. The same is also true of the allegation contained in the eleventh paragraph of the bill of the failure to transcribe the ordinance in the ordinance book. This discussion and the conclusions of law which follow will be confined to those questions which were pressed at the argument or which the requests for findings and conclusions require me to

answer.

1. Title of Ordinance.

The title of the ordinance is: "Signifying the desire