Commonwealth v. Philadelphia Gas Works , 484 Pa. 60 ( 1979 )

MANDERINO, Justice,

concurring and dissenting.

I join in the majority opinion as to the granting of Philadelphia Gas Works’ petitions for refunds of liquid fuel taxes paid for the years involved, but I disagree with the denial of interest. The government has used the taxpayer’s money, and it is only fair and equitable that the government not merely return the money, but do so with interest.

The majority justifies a denial of interest payment on the basis that Philadelphia Gas Works voluntarily paid the taxes. This is irrelevant. The fact remains that the government has had the use of the taxpayer’s money since 1970. The result of paying interest is especially required in light of our abolishment of sovereign immunity. Mayle v. Pennsylvania Dept. of Highways, 479 Pa. 384, 388 A.2d 709 (1978). Since we have held that the government enjoys no special immunities from negligence, there is no further reason to hold the government immune from paying interest in this case.