OPINION BY SENIOR JUDGE NARICK, July 16, 1987:
The Petitioner in the case before us is Frederick F. Reed, who is the Recorder of Deeds of Northumberland County. He appeals from an order of the Board of Finance and Revenue (Board) denying his petition for resettlement of his account. We affirm.
The parties have stipulated to the following pertinent facts: On May 7, 1980, an attorney appeared at
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