Court Opinion

ID: 9639857
Source: CourtListenerOpinion
Date Created: 2023-08-22 16:50:10.594817+00
Date Added: 2024-06-11T18:10:22.413828
License: Public Domain

Dissenting Opinion by
Weight, J.:
Act No. 481 of 19471 delegated restricted taxing powers to political subdivisions. The amendment of May 27, 1953, P. L. 234 provides, inter alia, as follows: “Each ordinance and resolution shall state that it is enacted under the authority of the act. . .” (italics supplied). It is my view that the quoted language is mandatory, and that the ordinance under consideration is invalid because it does not contain the statement which the amendment requires.
Whether a particular statutory provision is mandatory or directory depends upon the intent of the legislature, and the primary object of judicial interpretation of a statute is to ascertain and effectuate that intention. It is a fundamental rule of statutory construction that a change of language indicates a change of legislative intent. This rule is particularly applicable where the change embodies the addition of a provision *110by a subsequent amendment, as in tbe instant case. The holding of the majority that the quoted language is merely directory fails to give any effect to the amendment and renders it a nullity.
In Rose Township v. Hollobaugh, 179 Pa. Superior Ct. 284, 116 A. 2d 323, the majority read into Act No. 481 a provision which was not present. In the instant ease the majority deletes from the statute a provision which is present. I must again dissent.
Gunther, J., joins in this dissent.

 June 35, 1947, P. L. 1145, 53 PS 2015.1 et seq.