COMMONWEALTH v. BUDD REALTY CORP

Taxation — Corporations — Loans — Year 1937 — Attorney General's commission — Acts of June 17, 1913, P. L. 507, July 17, 1936, P. L. 51, April 9, 1929, P. L. 343, and May 18, 1937, P. L. 633.

1. The Act of May 18, 1937, P. L. 633, did not repeal the Act of June 17, 1913, P. L. 507, so far as the 1937 corporate loans tax is concerned, and corporate loans are taxable in 1937 at the rate of four mills under the Act of July 17, 1936, P. L. 51, and at four mills under the Act of 1913, making a total rate of taxation on loans for the year 1937 of eight mills. [343-7]

2. Where the defendant corporation admitted that it was liable for a four mills' tax for the year 1937 and paid the same but admitted no part of the Commonwealth's claim in excess of tax at the rate of four mills, the attorney general was entitled, under section 1408 of the Act of April 9, 1929, P. L. 343, as amended, to his commission on the amount of tax in dispute, that is, the additional four mills. [347]

Statutes — Construction — Intention of legislature — Taxation — Saving clauses.

3. Considerations that a specific saving clause may take precedence over a general saving clause, and that taxing statutes must be strictly construed, should not out-weigh the intention of the legislature which a broad view of the situation reveals. [346]

Argued May 25, 1942.

PER CURIAM, June 29, 1942:

The judgment is affirmed on the opinion of Judge RICHARDS, specially presiding in the court below.

One matter inferentially passed upon by him requires some comment from us. It is argued by appellant that the Attorney General is not entitled to his commission. We cannot support this view, because of the language of Section 1408 of the Act of April 9, 1929, P. L. 343, as amended, 72 PS Sec. 1408, which states that, in tax and other claims, if the debtor admits that part of the claim is due and if the part admitted to be due be paid to the Department of Revenue within twenty-one days after the filing of the appeal or suit the attorney's commission shall not be collected upon the amount so paid. While it is true that a part of the claim in dispute has been paid, appellant has admitted no part of the Commonwealth's claim in excess of tax at the rate of four mills to be due. For this reason, the Attorney General's commission is payable.