Opinion

The judgment of the court below sustaining defendants' preliminary objections is affirmed on the opinion of Judge Richards : 10 Pa. D. & C. 2d 39.

Dissenting Opinion by

The plaintiff in this case, Daystrom, Incorporated, made'an overpayment to the Commonwealth of Penn*588sylvania in the amount of approximately $166,500. I see no reason why it should not be paid back.

There is no business place in the world which honors itself by living up to the Golden Rule, by respecting the fundamental rules of good business practices, and by observing fair business methods, that would not gladly make refund of what it collected through error and to which it is clearly not entitled.

Why should the Golden Rule shine any less brightly in the business house of the Commonwealth of Pennsylvania?