Commonwealth v. Western Maryland Railway Co.

Dissenting Opinion by

Me. Justice Robebts:

I continue to adhere to the views expressed in my dissenting opinion in Commonwealth v. Safe Harbor Water Power Corp., 423 Pa. 101, 109-112, 223 A. 2d *534223, 227-229 (1966), and I once again must dissent here.

Briefly summarizing my dissent in Safe Harbor, I there expressed the opinion that the “so far as possible” language clearly indicates that the Legislature intended the end-of-the-year time limitation to be directory only. The Safe Harbor rule, which allows the Commonwealth to be late only where the taxpayer caused the delay, is no rule at all,…