§ 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.

§ 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.