In any proceeding in the court of common pleas upon an appeal from a report of auditors of any school district of the second, third or fourth class, the accounts of the officer or officers in question may be investigated de novo, but the figures and facts found and stated by the auditors in their report of¹ audit shall be taken as prima facie correct as against any such officer, and the burden shall be upon each officer whose accounts are in question of establishing the credits to which he shall be entitled.

When more than one appeal from a report of auditors has been taken, whether by the Commonwealth, the school district, an officer or officers thereof, or by a taxpayer, or any or all of them, the court of common pleas shall, upon petition of any party interested, direct the several appeals to be disposed of in a single proceeding.