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Rule of strict and liberal construction - 1 Pa. Cons. Stat. § 1928

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     § 1928.  Rule of strict and liberal construction.
        (a)  Statutes in derogation of common law.--The rule that
     statutes in derogation of the common law are to be strictly
     construed, shall have no application to the statutes of this
     Commonwealth enacted finally after September 1, 1937.
        (b)  Provisions subject to strict construction.--All
     provisions of a statute of the classes hereafter enumerated
     shall be strictly construed:
            (1)  Penal provisions.
            (2)  Retroactive provisions.
            (3)  Provisions imposing taxes.
            (4)  Provisions conferring the power of eminent domain.
            (5)  Provisions exempting persons and property from
        taxation.
            (6)  Provisions exempting property from the power of
        eminent domain.
            (7)  Provisions decreasing the jurisdiction of a court of
        record.
            (8)  Provisions enacted finally prior to September 1,
        1937 which are in derogation of the common law.
        (c)  Provisions subject to liberal construction.--All other
     provisions of a statute shall be liberally construed to effect
     their objects and to promote justice.

Last modified: November 27, 2007