Since our decision in the Allied Building Credits case, supra, the Court of Common Pleas of Dauphin County has decided six cases besides the present one, five in favor of the Commonwealth and one against the Commonwealth. Without reviewing each of those decisions, we deem it appropriate to try and settle the problem with more finality than we did in our earlier decision. Commonwealth v. Fruehauf Trailer Co., 71 Dauph. 7 (1957); Commonwealth v. Dresser Industries, 75 Dauphin 111 (1960); Commonwealth v. Andale Company, 75 Dauph. 250 (1960); Commonwealth v. Lehval Industries, Inc., 75 Dauph. 254 (1960); Commonwealth v. Pennsylvania Manufacturers' Association Casualty Insurance Co., 76 Dauph. 275, 78 Dauph. 28, modified on other grounds, 410 Pa. 207, 188 A.2d 729 (1963).Commonwealth v. Tonopah Mining Co., 83 Dauph. 279 (1965).
Commonwealth v. Fruehauf Trailer Co., 71 Dauph. 7 (1957); Commonwealth v. Dresser Industries, 75 Dauph. 111 (1960); Commonwealth v. Andale Company, 75 Dauph. 250 (1960); Commonwealth v. Lehval Industries, Inc., 75 Dauph. 254 (1960); Commonwealth v. Pennsylvania Manufacturers' Association Casualty Insurance Co., 76 Dauph. 275, 78 Dauph. 28, modified on other grounds, 410 Pa. 207, 188 A.2d 729 (1963).Commonwealth v. Tonopah Mining Company, 83 Dauph. 279 (1965).