United Utilities, Inc. Stockholders Tax Appeals

Opinion by

Judge Kramer

(Concurring in Part and Dissenting in Part) :

While I concur with my brothers in the majority as to the liability for the personal property tax due and payable upon the ownership of the capital stock of United Utilities, Inc. (United) by all of the appellants in this case, I must register this dissent insofar as the majority has permitted interest to be charged a,gainst the appellants dating back to the date the tax became delinquent (as ordered by the lower court) for the respective years involved.

*114The majority cites two cases for their holding that interest was so due.…