author: BROSKY, Judge: SPAETH, Judge,

text:
    470 A.2d 1353
    Nancy MILLER, Appellant, v. Robert L. GAY and Cynthia L. Doucette.
    Superior Court of Pennsylvania.
    Argued Feb. 23, 1982.
    Filed Dec. 16, 1983.
    Reargument Denied Feb. 27, 1984.

      Shelly Glenn Farber, Media, for appellant.
    Werner H. Von Rosenstiel, Philadelphia, for appellees.
    Before SPAETH, BROSKY and BECK, JJ.
   BROSKY, Judge:

This action was commenced by appellant, Nancy Miller, who seeks damages for injuries she suffered in an automobile accident that occurred in Glaseow, Delaware in January, 1979. At the time of the accident Miss Miller was a passenger in an automobile driven by appellee Robert L. Gay. Miss Miller is a Delaware resident; Mr. Gay resides in Pennsylvania. Mr. Gay filed preliminary objections to the complaint alleging that Delaware law should be applied in this case and the complaint dismissed because the Delaware Guest Statute precludes recovery by Miss Miller.

The lower court dismissed the complaint on the grounds of “forum non conveniens” and said that even if the forum were found to be proper, it would dismiss the complaint based on the Delaware statute. For the reasons that follow, we affirm the order.

We note initially that we would not have dismissed this action on “forum non conveniens” grounds. Although the lower court opinion discusses many of the factors to be applied in determining the appropriateness of the forum chosen by the plaintiff, see e.g. Plum v. Tampax, Inc., 399 Pa. 553, 160 A.2d 549 (1960), it does not mention what the Plum opinion says is one of the most important factors.

Citing the Restatement, Second, Conflict of Laws, (Tentative Redraft No. 4, April 5, 1957), comment to Section § 117(c), the Plum court stated at 560, 561, 160 A.2d at 553:

... The two most important factors look to the court’s retention of the case. They are (1) that since it is for the plaintiff to choose the place of seat, his choice of a forum should not be disturbed except for weighty reasons, and (2) that the action will not be dismissed in any event unless an alternative forum is available to the plaintiff. Because of the second factor, the suit will be entertained, no matter how inappropriate the forum may be, if defendant cannot be subjected to jurisdiction in other states. The same will be true if plaintiff’s cause of action would elsewhere be barred by the statute of limitations, unless the court is willing to accept defendant’s stipulation that he will not raise this defense in the second state.

See also Daugherty v. Inland Tugs, 240 Pa.Super. 527, 359 A.2d 465 (1976).

Both Pennsylvania and Delaware have two year statutes of limitation as to personal injury actions, which have now run in this case. Dismissal of this complaint should not rest on forum non conveniens grounds when such a decision results in the plaintiff being unable to institute an action elsewhere.

We nevertheless agree with the result reached by the lower court.

The lower court applied a “significant relationship” test to the facts of this case and concluded that Pennsylvania does not have such a relationship with the parties or occurrence.

In Griffith v. United Air Lines, Inc., 416 Pa. 1, 203 A.2d 796 (1964) our Supreme Court abandoned the “lex loci delicti” rule that had been employed in choice of law questions and adopted the “significant relationship” theory. That is, the court refused to automatically apply the law of the place in which the incident occurred; but instead analyzed the policies and interests underlying the particular issue before the court. Id., 416 Pa. at 21, 203 A.2d at 805.

The sole connection with Pennsylvania in the instant case is that appellee, one of two named defendants, resides here.

In contrast, the accident occurred in Delaware. The plaintiff and one defendant reside there, and the lower court found the relationship between the injured Miss Miller and Mr. Gay was centered in Delaware.

Of course, we must do more than merely count contacts. See Cipolla v. Shaposka, 439 Pa. 563, 267 A.2d 854 (1970). The weight of the contacts is to be measured qualitatively rather than quantatively. Id., 439 Pa. at 566, 267 A.2d at 856.

In Cipolla as in the present case, the underlying issue involved application of the Delaware Guest Statute. The accident had occurred in Delaware. The court said that because the statute does not provide a “rule of the road,” the situs of the accident is not a relevant contact. We must not, therefore, rely upon situs of the occurrence in our case.

In Cipolla the guest resided in Pennsylvania and the court said Pennsylvania’s policy permitting guest recovery made this Commonwealth a concerned jurisdiction. Similarly, the driver was a resident of Delaware, making its host-protecting policy relevant.

The reverse situation exists in the present case. The driver is a resident of Pennsylvania, which has a guest-protecting policy and the guest is a resident of host-protecting Delaware.

Under these circumstances we believe neither state seems to have a significant relationship as to the issue of guest vs. host protection.

We return to Griffith, supra for guidance as to how to proceed in the face of this seemingly neutral situation.

The Griffith court cites, apparently with approval, Section 379a of the Restatement, Second which provided

In an action for a personal injury, the local law of the state where the injury occurred determines the rights and liabilities of the parties, unless some other state has a more significant relationship with the occurrence and the parties as to the particular issue involved, in which event the local law of the latter state will govern.

Id. 416 Pa. at 15, 203 A.2d at 802, 3.

Section 146 of the Restatement Second (adopted by the American Law Institute in May, 1969 and replacing § 379(a) cited in Griffith), in its present form, contains substantially similar language adding a test to be applied to determine whether a state other than the situs has a significant relationship to the occurrence or the parties. It provides:

In an action for a personal injury, the local law of the state where the injury occurred determines the rights and liabilities of the parties, unless, with respect to the particular issue, some other state has a more significant relationship under the principles stated in § 6 to the occurrence and the parties, in which event the local law of the other state will be applied.
Section 6 states:
(1) A court, subject to constitutional restrictions, will follow a statutory directive of its own state on choice of law.
(2) When there is no such directive, the factors relevant to the choice of the applicable law include.
(a) the needs of the interstate and international systems,
(b) the relevant policies of the forum,
(c) the relevant policies of other interested states and the relevant interests of those states in the determination of the particular issue,
(d) the protection of justified expectations,
(e) the basic policies underlying the particular field of law,
(f) certainty, predictability and uniformity of result, and
(g) ease in the determination and application of the law to be applied.

We have earlier discussed the relative policies of the forum and Delaware, the only other interested state and do not find them dispositive.

However, we do believe that certainty, predictability and uniformity of result will be aided by the application of Delaware law. We also find no difficulty in the application of that law.

We find no significant relationship to Pennsylvania that would call for application of its law rather than that of Delaware.

In Cipolla, supra 439 Pa. at 567, 267 A.2d at 854 the Supreme Court wrote, “Inhabitants of a state should not be put in jeopardy of liability exceeding that created by their state’s laws just because a visitor from a state offering higher protection decides to visit there.” Analogously, we conclude that inhabitants of a state (here Delaware) should not be accorded rights not given them by their home states, just because a visitor from a state offering higher protection decides to visit there.

We are guided further by Pennsylvania’s No-Fault Motor Vehicle Act which states in relevant part:

The right of a victim or of a survivor of a deceased victim to sue in tort shall be determined by the law of the state of domicile of such victim. If a victim is not domicile in a state, such right to sue shall be determined by the law of the state in which the accident resulting in injury or damage to property occurs.

In Toter v. Knight, 278 Pa.Super. 547, 420 A.2d 676 (1980) we explained the effect of this statute as follows:

The provision embodies two choice-of-law principles: 1.) The right of the victim of a motor vehicle accident to sue in tort shall be determined by the law of his domicile; and 2.) if the victim is not domiciled in a state, the victim’s right to sue shall be determined by the law of the state in which the accident occurred. Id., 278 Pa.Superior Ct. at 550, 551, 420 A.2d at 678.

In Toter the victim was domiciled in New Jersey arid was injured in an automobile accident in Pennsylvania. We held that his right to sue in tort was to be determined by the law of New Jersey.

Similarly, we conclude that the law of appellant’s domicile Delaware, governs the instant case.

Appellant also argues that even if Delaware law applies to this case, the Guest Statute restrictions do not. We have considered these arguments and reviewed the record before us. Because we believe that the trial court opinion adequately disposes of these questions, there is no further need for comment.

Order affirmed.

SPAETH, J., files a dissenting opinion.

SPAETH, Judge,

dissenting:

I should reverse the order of the trial court and permit appellant to proceed to trial, for in my view, Pennsylvania rather than Delaware law governs this action.

I am unable to join the majority’s opinion for two reasons. First, the majority states that the choice of law rule contained in the No-Fault Act supports its conclusion that Delaware law should apply to this case. But this case has nothing to do with the No-Fault Act. Second, the majority concludes that Pennsylvania follows the significant contacts approach to resolving conflict of laws problems. If this were so, still, Pennsylvania law should govern, but it is not so. Under Griffith v. United Air Lines, Inc., 416 Pa. 1, 203 A.2d 796 (1964), Pennsylvania follows a more “flexible approach”, and under the more flexible approach, Pennsylvania law should govern.

-1-

It is settled that if a Pennsylvania court has jurisdiction over a dispute, the court will apply Pennsylvania conflict of laws principles to decide which state’s law governs the matter. See, e.g., Griffith v. United Air Lines, Inc., supra; Cipolla v. Shaposka, 439 Pa. 563, 267 A.2d 854 (1970). Of course, if a conflict of laws rule is imposed by statute, we must apply that rule. Although the majority concedes that this case “does not directly involve the No-Fault Act,” Slip op. at 8 n. 6, it nevertheless states that Section 110(c)(2) of the Act provides support for its conclusion that Delaware law governs this action. Id., 416 Pa. at 7, 203 A.2d 796.

It is true that Section 110(c)(2) of the Act provides that “[t]he right of a victim ... to sue in tort shall be determined by the law of the state of domicile of such victim ...” 40 P.S. § 1009.110(c)(2). In her complaint appellant averred that the cost or reasonable value of services for the injuries she sustained in the accident exceeded $750. This averment — that appellant’s injuries exceeded the threshold for suing in tort — was unnecessary, however, for Section 301 of the Act abolishes and then reinstates the right to sue in tort if its conditions are met, “with respect to any injury that takes place in this State ...” 40 P.S. § 1009.301(a). Thus, to sue in tort for injuries that “take[ ] place” outside Pennsylvania, the victim need not meet the threshold requirements of Section 301(a)(5), or any of the other requirements of Section 301.

Toter v. Knight, 278 Pa.Super. 547, 420 A.2d 676 (1980), cited by the majority, is inapposite. There, the question was whether New Jersey’s threshold for suing in tort, or Pennsylvania’s, applied. Section 301 of the Act was applicable because the accident occurred in Pennsylvania. Here, since the accident occurred in Delaware, the question of the applicable tort threshold is not before us. Section 110(c)(2) therefore has nothing to do with this case.

Nor is any other provision of the No-Fault Act implicated. Appellant has not made a claim for basic loss benefits. See 40 P.S. § 1009.201(b). Moreover, the No-Fault Act is principally directed at intra-state travel, see, e.g., 40 P.S. § 1009.-102(a), and at providing “a statewide system of prompt and basic loss benefits”, id. § 102(b), for Pennsylvania residents, and these concerns are not relevant here. Finally, the No-Fault Act. is an almost exact copy of The National No-Fault Motor Vehicle Insurance Act, S. 354, 93rd Cong., 2d Sess. (1974). The drafters of the National Act envisioned that it would be adopted nationwide, and that the same principles would therefore govern the recovery rights of all victims, regardless of where they were injured. In fact, few states have adopted the National Act to the extent that Pennsylvania has. We should therefore be especially reluctant to look to the choice of law provision of the No-Fault Act in deciding a case to which the Act does not otherwise apply.

-2-

In concluding that Delaware law should be applied, and the complaint therefore dismissed on the basis of Delaware’s Guest Statute, the majority correctly notes that Pennsylvania has rejected the lex loci delicti — or law of the place of the injury — method of resolving a conflict of laws issue. Griffith v. United Air Lines, Inc., 416 Pa. 1, 203 A.2d 796 (1964). According to the majority, the correct, method is the “significant relationship” approach of the Restatement (Second) of Conflicts of Laws (1971). The significant relationship, or significant contacts, method of resolving a conflict of law issue is embodied in three sections of the Restatement. Section 146 provides:

Personal Injuries
In an action for a personal injury, the local law of the state where the injury occurred determines the rights and liabilities of the parties, unless, with respect to the particular issue, some other state has a more significant relationship under the principles stated in § 6 to the occurrence and the parties, in which event the local law of the other state will be applied.

Section 6 provides:

Choice-of-Law Principles
(1) A court, subject to constitutional restrictions, will follow a statutory directive of its own state on choice of law.
(2) When there is no such directive, the factors relevant to the choice of the applicable rule of law include
(a) the needs of the interstate and international systems,
(b) the relevant policies of the forum,
(c) the relevant policies of other interested states and the relative interests of those states in the determination of the particular issue,
(d) the protection of justified expectations,
(e) the basic policies underlying the particular field of law,
(f) certainty, predictability and uniformity of result, and
(g) ease in the determination and application of the law to be applied.

Finally, Section 145(2) provides:

(2) Contacts to be taken into account in applying the principles of § 6 to determine the law applicable to an issue include:
(a) the place where the injury occurred,
(b) the place where the conduct causing the injury occurred,
(c) the domicil, residence, nationality, place of incorporation and place of business of the parties, and
(d) the place where the relationship, if any, between the parties is centered.
These contacts are to be evaluated according to their relative importance with respect to the particular issue.

Citing these sections, the majority concludes that neither Pennsylvania nor Delaware has a significant relationship to this dispute, At 1355, but that Delaware law governs because “certainty, predictability and uniformity of result will be aided by application of Delaware law,” id. at-. See Restatement (Second) of Conflict of Laws § 6(2)(f).

I am not persuaded by this reasoning. Although the majority cites the applicable sections of the Restatement, it does not correctly apply them. The majority fails to consider the choice-of-law principles stated in Section 6, which call for a weighing of the relative importance of the policies of the states involved. Instead, the majority merely states the respective policies of Pennsylvania and Delaware and counts the contacts, while acknowledging that we must do more than count contacts. In addition, the majority apparently gives equal weight to each of the contacts identified. But the place of the injury and the place of the conduct causing the injury are to be given weight only if they have some independent significance. See McSwain v. McSwain, 420 Pa. 86, 215 A.2d 677 (1966); Griffith v. United Air Lines, Inc., supra. The place where the relationship of the parties is centered may be given weight, Kuchinic v. McCrory, 422 Pa. 620, 222 A.2d 897 (1966), but it is not clear on this record that Delaware should receive all of the weight; we know only that the accident occurred while appellee and appellant were on their way to an engagement in Delaware. Compare Kuchinic v. McCrory, supra (Pennsylvania center of the relationship when airplane passengers and their host lived in Pennsylvania and accident occurred during flight from Georgia to Pittsburgh).

In any event, I disagree with the majority that the significant contacts approach is the correct method by which to decide the case. In Griffith v. United Air Lines, Inc., supra, the Supreme Court, after an exhaustive review of the numerous authorities and various theories on conflict of laws, noted the concern that the Second Restatement would encourage the mere counting of contacts. Id. 416 Pa. at 16, 203 A.2d at 803. The Court also observed that “almost all authorities agree that there must be a policy-analysis approach to replace the place of the injury rule.” Id. Rejecting the place of the injury rule, the Court adopted “a more flexible rule which permits analysis of the policies and interests underlying the particular issues before the court.” Id., 416 Pa. at 21, 203 A.2d at 805 (footnote omitted). The nature and operation of this rule may be gathered from its application in Griffith.

The facts in Griffith were that a Pennsylvania resident was killed in an airplane crash that occurred in Colorado while the plane was en route from Arizona to Pennsylvania. Under the Colorado law, damages recoverable after death were “limited to loss of earnings and expenses sustained or incurred prior to death.” Under Pennsylvania law, recovery could be had for the present worth of the decedent’s likely earnings. Analyzing the respective interests of Colorado and Pennsylvania, the Court concluded that Colorado had relatively little interest in the action, but that Pennsylvania’s interest was great. The state of the place of injury — Colorado—could have little if any interest in the measure of damages, unless the defendant had acted in reliance on that state’s laws, and in the case of an unintentional tort, “the reliance argument is almost totally untenable.” Id., 416 Pa. at 23, 203 A.2d at 806. Colorado might be interested in the compensation of those who assist the injured party, but this interest was absent when the injury resulted in immediate death. Id., 416 Pa. at 24, 203 A.2d at 807. Colorado might also be interested in preventing its courts from engaging in speculative damage computations, but it should not care if a Pennsylvania court engaged in such computations. Finally, Colorado might be interested in protecting its residents from large verdicts, but while United did some business in Colorado, it was not domiciled there, and furthermore, since its airplanes flew over many states, including states, like Pennsylvania, that did not limit damages, it could protect itself against such verdicts. In contrast, Pennsylvania, as “the domicile of decedent and his family, [was] vitally concerned with the administration of decedent’s estate and the well-being of the surviving dependents to the extent of granting full recovery, including expected earnings.” Id., 416 Pa. at 24-25, 203 A.2d at 807.

Since Griffith, the Court has continued to adhere to a' “flexible approach.” In McSwain v. McSwain, 420 Pa. 86, 215 A.2d 677 (1966), the Court said:

Whether the policies of one state rather than another should be furthered in the event of a conflict can only be determined within the matrix of specific litigation. What should be sought is an analysis of the extent to which one state rather than another has demonstrated, by reason of its policies and their connection and relevance to the matter in dispute, a priority of interest in the application of its rule of law.
Id., 420 Pa. at 94, 215 A.2d at 682.

And in Cipolla v. Shaposka, 439 Pa. 563, 267 A.2d 854 (1970), the Court said:

In determining which state has the greater interest in the application of its law, one method is to see what contacts each state has with the accident, the contacts being relevant only if they relate to the “policies and interests before the court.” When doing this it must be remembered that a mere counting of contacts is not what is involved. The weight of a particular state’s contacts must be measured on a qualitative rather than quantitative scale.
Id., 439 Pa. at 566, 267 A.2d at 856 (quoting Griffith v. United Air Lines, Inc., supra 416 Pa. at 21, 203 A.2d at 805).

Here, the majority relies on Cipolla v. Shaposka, supra, but it is the converse of this case, and does not support the majority’s decision. In Cipolla, a Pennsylvania resident sued a Delaware driver for injuries sustained in an automobile accident that occurred in Delaware. The Supreme Court identified Pennsylvania as a “concerned jurisdiction” because “it is Pennsylvania’s policy that its guests should be permitted to recover for injuries caused by their hosts’ negligence.” Id., 439 Pa. at 566, 267 A.2d 856. However, Delaware’s concerns, the Court said, were greater: “[I]t is Delaware’s policy that its hosts should not be required to compensate for their (the hosts’) negligence.” Id. In addition, “[T]he fact that the automobile involved in the accident is registered and housed in Delaware gives that state another contact for it appears that insurance rates will depend on the state in which the automobile is registered and housed ...” Id. Here, in contrast, a Delaware resident has sued a Pennsylvania driver, and the automobile involved in the accident is registered and housed in Pennsylvania. Pennsylvania’s policy of permitting guests to recover for injuries caused by their hosts’ negligence is the same as it was -in Cipolla, but as will be discussed in greater detail, it cannot be said that Delaware’s policy of protecting its hosts from suits by ungrateful guests is served by application of Delaware law. In Cipolla, the Court stated: “Inhabitants of a state should not be put in jeopardy of liability exceeding that created by their state’s law just because a visitor from a state offering higher protection decides to visit there.” Id., 439 Pa. at 567, 267 A.2d at 856-57. Here, appellant, by driving his automobile into Delaware, did not put himself in jeopardy of incurring greater liability than that to which he was already subject in Pennsylvania, his home state. Instead, although a non-resident of Delaware, he seeks to use the Delaware Guest Statute as a shield, which is very different from the situation in Cipolla, where a Delaware resident invoked the statute.

I therefore conclude that we should apply the “flexible rule” adopted by the Supreme Court in Griffith v. United Air Lines, Inc., supra, to this case, and should consider the respective interests of Delaware and' Pennsylvania in this case to determine which state has the stronger interest in having its law applied.

Delaware’s Guest Statute permits recovery by a guest in an automobile if the guest proves that the injury was “intentional” or “caused by [the driver’s] willful or wanton disregard of the rights of others.” Del.Code Ann. tit. 21, § 6101(a). Delaware courts have found that two purposes underlie the Guest Statute. The first purpose underlying the statute is to protect hosts from the ingratitude of their guests. See, e.g., Fields v. Synthetic Ropes, Inc., 59 Del. 302, 219 A.2d 374 (Del.Super.Ct.1966); Colombo v. Sech, 52 Del. 575, 163 A.2d 270 (Del.Super.Ct.1960); Engle v. Poland, 47 Del. 365, 91 A.2d 326 (Del.Super.Ct.1952); Robb v. Ramey Associates, Inc., 40 Del. 520, 14 A.2d 394 (Del.Super.Ct.1940). See also Wilson v. Workman, 192 F.Supp. 852 (D.Del.1961). The second purpose underlying the statute is to prevent collusion between hosts and guests in efforts to defraud insurance companies. See, e.g., McHugh v. Brown, 50 Del. 154, 125 A.2d 583 (1956); Gallegher v. Davis, 37 Del. 380, 183 A. 620 (1936). See also Truitt v. Gaines, 199 F.Supp. 143 (D.Del.1961), aff'd 318 F.2d 461 (3d Cir.1968).

The Delaware Supreme Court has said:

Because application of the Automobile Guest Statute so often results in harsh, unfair, and unreasonable results, courts have shown a general tendency to carve out exceptions to the operation of the Statute in the interest of justice. Our own courts have demonstrated that tendency.
Justice v. Gatchell, 325 A.2d 97 (Del.1974).

Nevertheless, the court upheld the constitutionality of the statute, and indicated its reluctance to carve out further exceptions, since the legislature had declined to repeal the statute. Id. See also Pierce v. Bierer, 447 A.2d 1189 (Del.1982) (also upholding statute as constitutional).

In applying the Delaware Guest Statute, the Delaware courts have narrowly limited the definition of “guest.” See Truitt v. Gaines, supra (mother and son not guests of son’s teacher driving them to the doctor); Mumford v. Robinson, 231 A.2d 477 (Del.1967) (personal friend of driver accompanying driver to fabric store not guest since she promised to give driver sewing lesson on their return). In limiting the definition of “guest” (and thus permitting more people to recover for their hosts’ ordinary negligence), the courts have relied on the principle that, as a statute in derogation of the common law, the Guest Statute should be strictly construed against the owner and operator. See Truitt v. Gaines, supra; Fields v. Synthetic Ropes, Inc., supra.. Moreover, the courts have noted that the reach of the statute should not be extended beyond the evils it was designed to correct. Colombo v. Sech, supra; Fields v. Synthetic Ropes, Inc., supra; Robb v. Ramey Associates, Inc., supra.

On the basis of these decisions I conclude that Delaware has little interest in its Guest Statute being applied to this case. The Guest Statute could not have been intended to protect an out-of-state host’s reliance on it as protecting him, for as the Supreme Court said in Griffith v. United Air Lines, Inc., supra, 416 Pa. at 23, 203 A.2d at 806, “[I]n the case of an unintentional tort, the reliance argument is almost totally untenable.” And while one purpose of the statute is to protect Delaware hosts from the ingratitude of their guests, the scope of that protection is limited. The Delaware courts have made plain that because the results of the statute are often harsh, the statute should not be applied any more broadly than necessary. This is only another way of saying that Delaware’s interest in protecting its hosts from their guests’ ingratitude is limited. Its interest in protecting out-of-state hosts must therefore be still more limited. Nor is Delaware’s interest in preventing collusion between hosts and guests in efforts to defraud insurance companies substantial. The fraud, if any, will be worked upon an insurer, which, in view of the absence of a guest statute in Pennsylvania, can adjust, and presumably has adjusted, its rates accordingly. See Bolgrean v. Stich, 293 Minn. 8, 10, 196 N.W.2d 442, 444 (1972) (“only party concerned with predictability is the insurer and the insurer of a Minnesota vehicle, it must be assumed, charged rates applicable to Minnesota risks.”); Tooker v. Lopez, 24 N.Y. 569, 575, 301 N.Y.S.2d 519, 524, 249 N.E.2d 394, 397 (1969) (guest statute’s purpose of preventing fraudulent claims cannot be vindicated when insurer is New York carrier and defendant is sued in New York — “[Ujnder such circumstances, the jurisdiction enacting the guest statute has absolutely no interest in the application of its law.”); and compare Cipolla v. Shaposka, supra 439 Pa. at 566, 267 A.2d at 856 (finding it relevant that vehicle was insured in Delaware when issue is whether Pennsylvania law should apply).

In contrast to Delaware, Pennsylvania has a substantial interest in having its law apply to this case. It is settled that under Pennsylvania law a guest may recover from a host for ordinary negligence. Denton v. Michel’s Bakery Co., 363 Pa. 502, 70 A.2d 284 (1950); Fair v. Snowball Express, Inc., 226 Pa.Super. 295, 310 A.2d 386 (1973); Reagan v. Love, 219 Pa.Super. 432, 281 A.2d 761 (1971); Hopshire v. Yesenosky, 157 Pa.Super. 545, 43 A.2d 351 (1945). The General Assembly has declined to change this law by enacting a guest statute, as some states such as Delaware have done. Pennsylvania’s policy of protecting automobile passengers is further expressed in the No-fault Act, which does not distinguish between passengers and drivers. By applying Delaware law, the majority frustrates this interest of Pennsylvania in seeing that accident victims, whether passengers or drivers, should recover for their losses.

I therefore conclude that Pennsylvania law should be applied to this case. This conclusion is, I believe, required by Griffith v. United Air Lines, Inc., supra, but in addition, it is consistent with what may be regarded as the better-reasoned decisions from other jurisdictions.

Some commentators have described a case such as this one — a case in which the plaintiff resides in a host-protecting state, and the defendant, in a guest-protecting state — as the “unprovided for case,” R. Cramton, D. Currie, & H. Kay, Conflict of Laws 281 (3d ed. 1981), and the state that would apply its own law rather than the less generous law of the plaintiffs domicile as pursuing an “altruistic interest.” Currie & Schreter, Unconstitutional Discrimination in the Conflict of Laws: Privileges and Immunities, in B. Currie, Selected Essays on the Conflict of Laws 445, 489 (1963). I have found three decisions in such “unprovided for cases.” Two of them, Labree v. Major, 111 R.I. 657, 306 A.2d 808 (1973), and Bolgrean v. Stich, 293 Minn. 8, 196 N.W.2d 442 (1972), are consistent with the approach I would apply here; in each, the plaintiff from the host-protecting state was permitted to recover under the forum’s more generous law. In the third, Neumeier v. Kuehner, 31 N.Y.2d 121, 335 N.Y.S.2d 64, 286 N.E.2d 454 (1972), the New York Court of Appeals held the guest statute of the plaintiff’s domicile applicable in a suit against a New York resident. (There is a fourth decision in which the precise question was not an issue, but where the New Jersey Supreme Court indicated that it would be inclined to permit recovery by the plaintiff from the guest statute state. Pfau v. Trent Aluminum Company, 55 N.J. 511, 263 A.2d 129 (1970) (dicta)).

In Neumeir v. Kuehner, supra, the court stated that in cases involving a driver and a passenger domiciled in different states,

the applicable rule of decision will be that of the state where the accident occurred but not if it can be shown that displacing that normally applicable rule will advance the relevant substantive law purposes without impairing the smooth working of the multi-state system or producing great uncertainty for litigants.
Id. at 128, 335 N.Y.S.2d at 70, 286 N.E.2d at 458 (quoting Tooker v. Lopez, 24 N.Y.2d 569, 586, 301 N.Y.S.2d 519, 533, 249 N.E.2d 394, 404 (1969) (FULD, J., concurring)).

The court reasoned that applying New York law would expose New York residents to greater liability, when they travel in guest statute jurisdictions, than persons domiciled in such jurisdictions are subject to, and that application of New York law would “impair ... the smooth working of the multi-state system [and] produce great uncertainty for litigants” by encouraging forum shopping. Id. at 129, 335 N.Y.S.2d at 70-71, 286 N.E.2d at 458. In the course of its opinion the court discussed New York’s interest in the case:

It is clear that although New York has a deep interest in protecting its own residents, injured in a foreign state, against unfair or anachronistic statutes of that state, it has no legitimate interest iri ignoring the public policy of a foreign jurisdiction — such as Ontario — and in protecting the plaintiff guest domiciled and injured there from legislation obviously addressed, at the very least, to a resident riding in a vehicle traveling within its borders.
Neumeier v. Kuehner, supra 31 N.Y.2d at 125-26, 335 N.Y.S.2d at 68, 286 N.E.2d at 456.

I am not persuaded by this reasoning. If the accident in this case had occurred in Pennsylvania rather than Delaware, Cipolla v. Shaposka, supra, would dictate that Pennsylvania law apply. Also, the Delaware courts would apply Pennsylvania law. Application of Delaware law here gives undue weight to the place of the injury, see Labree v. Major, supra 111 R.I. at 671, 306 A.2d at 817, when Griffith v. United Air Lines, Inc., supra, and its progeny have rejected that approach. As I have tried to show, Delaware has little interest in having its law apply, whereas Pennsylvania has a substantial interest, which is not related to the place of injury.

Nor am I persuaded that Delaware law should apply here because otherwise Pennsylvania residents will be subject to liability in Delaware when Delaware residents are not. First, Pennsylvania has an interest in seeing that its licensed drivers are held to the standard of ordinary care in the operation of their motor vehicles. And second, the expectation of a Pennsylvania driver upon crossing the state border into Delaware is irrelevant in determining his liability for the commission of unintentional torts. Griffith v. United Air Lines, Inc., supra. As the Rhode Island Supreme Court has said:

[Mjotor vehicle accidents are not planned____ No driver alters his manner of driving when he crosses into a state which holds him to a lesser degree of care towards his passenger, because he would foresee his legal liabilities in accident cases in light of his own state’s law.
Labree v. Major, supra at 671-672, 306 A.2d at 817.

Nor, in contrast to the majority’s view, will “certainty, predictability and uniformity” be better served by applying Delaware law. To the contrary, the approach I have urged would better serve those interests than does that adopted by the majority and in Neumeier v. Kuehner. For other jurisdictions would know that Pennsylvania has an interest in seeing to it that a Pennsylvania resident who injures a nonresident in an automobile accident is held to the same standard of care as he would be had he injured a Pennsylvania resident.

The order of the lower court should therefore be reversed.

      . The other named defendant, not a party to this appeal, is a resident of Delaware. The complaint was dismissed as to Miss Doucette also, but no appeal was taken from that order.

      . Del.Code, Ann. Title 21, § 6101.

      . 42 Pa.C.S.A. 5524, 10 Del.Code Annot. § 8119.

      . But see Norman v. Norfolk & Western Railway Company, 228 Pa.Super. 319, 323 A.2d 850 (1974) (a state may dismiss a case conditionally requiring the defendant to stipulate that he will accept service and will not plead the statute of limitations in the more convenient forum.) To the same effect see Daugherty v. Inland Tugs Company, 240 Pa.Super. 527, 359 A.2d 465 (1976).

      . It is interesting to note that the Cipolla opinion concludes with the observation that “as a general approach a territorial view seems preferable to a personal view.”

      . Act of July 19, 1974, P.L. 489, No. 176, Art. 1; 40 P.S. § 1009.-110(c)(2).

      . The issue in Toter centered on whether New Jersey’s $200 threshold amount or Pennsylvania’s $750, mandated by Section 301 of the No-Fault Act, has to be met before the victim could recover in tort. While the issue in our case does not directly involve the No-Fault Act, we nonetheless find the discussion in Toter instructive as to the policy of this Commonwealth in automobile accident cases.

      . The Court of Appeals for the Third Circuit has said that Pennsylvania follows "governmental interest analysis" in resolving conflicts of laws. See, e.g., Reyno v. Piper Aircraft Co., 630 F.2d 149 (3rd Cir.1980), rev’d on other grounds, 454 U.S. 235, 102 S.Ct. 252, 70 L.Ed.2d 419 (1981); Samuelson v. Susen, 576 F.2d 546 (3d Cir.1978); Suchomajcz v. Hummel Chemical Company, 524 F.2d 19 (3d Cir.1975).
      Under governmental interest analysis a preference is given to the law of the forum. If both states are found to have an interest in the dispute, the policies underlying the law of each state having an interest in the dispute must be analyzed, and the court must determine which state’s policies, or interests, would be furthered to a greater extent by application of its law. A false conflict exists if one of the states is found to have no interest in the question, and the other state’s law will then be applied. See generally B. Currie, Selected Essays (1963); Currie, Comments on Babcock v. Jackson: A Recent Development in Conflict of Laws, 63 Colum.L.Rev. 1212 (1963).
      My review of the Pennsylvania cases suggests that they are consistent with governmental interest analysis, but I refrain from adopting that characterization as perhaps less “flexible” than the “more flexible rule” adopted in Griffith. Thus, in Griffith the Court said: “We are at the beginning of the development of a workable, fair and flexible approach to choice of law which will become more certain as it is tested and further refined when applied to specific cases before our courts.” Id., 420 Pa. at 22, 203 A.2d at 806.

      . In McSwain, Mr. McSwain, a Pennsylvania resident and member of the armed services stationed on the West coast, was driving his wife and child across country to Pennsylvania when their automobile was involved in an accident in Colorado, and the child was killed. Mrs. McSwain sued her husband in Pennsylvania under the Colorado Death Act. Pennsylvania law did not permit recovery between spouses. The Court concluded that while Colorado’s only interests in the action — to deter negligent conduct on its highways and to provide a fund for the payment of local creditors — would not be disserved by application of Pennsylvania law, ”[t]he mere fact that the accident occurred in Colorado, absent the expression of a significant interest on the part of that state, does not justify our refusal to give effect to the public policy of this Commonwealth, ... that suits of the instant sort not be permitted.” Id., 420 Pa. at 97, 215 A.2d at 683.

      . The reasoning has been criticized elsewhere. See, e.g., Sedler, Rules of Choice of Law Versus Choice-of-Law Rules: Judicial Method in Conflicts Torts Cases, 44 Tenn.L.Rev. 975, 987-94 (1977); Comment, Tort Choice-of-Law in New York: The Fuldian Guest Statute Rules v. Professor Cavers’ Principles in a Hypothetical Case, 25 Syracuse L.Rev. 1005 (1974).

      . I note that in Friday v. Smoot, 58 Del. 488, 211 A.2d 594 (1965), a Delaware guest was allowed to maintain suit against a Delaware host for injuries suffered in an accident in New Jersey. The result may be explained by Delaware’s strict adherence to the lex loci delicti method of resolving conflicts.

      . In Labree v. Major, supra, the court said:
      We prefer a rule that looks to the residence of the parties rather than to the place of the accident in resolving conflicts problems arising out of automobile accidents. Thus, where a driver is from a state which allows a passenger to recover for ordinary negligence, the plaintiff should recover for ordinary negligence, the plaintiff should recover no matter what the law of his residence or the place of the accident____ We adopt this rule because the only state with an interest in protecting the driver and his insurer does not do so. Id. at 673, 306 A.2d at 817-18.


source: Caselaw Access Project

author: JOHNSON, Judge:

license: Public Domain

text:
    470 A.2d 1364
    COMMONWEALTH of Pennsylvania v. Charles FRITZ, Appellant. COMMONWEALTH of Pennsylvania v. Nevin HELFRICH, Appellant.
    Superior Court of Pennsylvania.
    Argued Jan. 19, 1982.
    Filed Dec. 30, 1983.

      W. Hamlin Neely, Allentown, for Charles Fritz, appellant.
    Charles James Fonzone, Allentown, for Nevin Helfrich, appellant.
    William H. Platt, District Attorney, Allentown, for Commonwealth, appellee.
    Before JOHNSON, WATKINS and LIPEZ, JJ.
   JOHNSON, Judge:

This case began when Greyhound Bus Lines, Inc., Trans-Bridge Lines, Inc., Tri City Coaches, Boro Bus Company, and Bieber Tourways initiated criminal charges against appellants, Charles Fritz and Nevin Helfrich, for “Theft by failure to make the required disposition of funds received,” 18 Pa.C.S.A. § 3927. Appellants were tried before a jury and convicted. In this consolidated appeal from that judgment of sentence, they contend that there was insufficient evidence of two elements of the offense. We disagree and affirm.

The test we apply to decide the sufficiency questions in this case is whether, accepting as true all of the evidence reviewed in the light most favorable to the Commonwealth, together with all reasonable inferences therefrom, the jury could have reasonably found that the disputed elements of the offense charged were supported by evidence and inferences sufficient in law to prove guilt beyond a reasonable doubt. Commonwealth v. Lovette, 498 Pa. 665, 450 A.2d 975 (1982).

Our examination of the trial record in the light most favorable to the Commonwealth reveals the following facts. Appellants were partners in the operation of the Allentown Bus Terminal. They entered into separate agreements with the complaining bus companies, whereby they were authorized as agents of these companies to sell their bus tickets. Each of the agreements obligated appellants to remit the proceeds of ticket sales to the complaining bus companies, after deducting the appropriate amount of their commission.

In the month of January, 1979, appellants collected $14,-001.60 in receipts from the sale of tickets for the complaining bus companies. They also owed an unspecified amount of arrears from December of 1978. In accordance with appellants’ business practice, the ticket receipts collected in January of 1979 were deposited in the bank account of the partnership, from which appellants would pay the expenses of the bus terminal and remit monies to all the bus companies for whom they were agents. Appellants made remittances to the complaining bus companies in the aggregate amount of $16,591.59. Because appellants were in arrears from December, the complaining bus companies applied the payments made in January to the December arrears, eliminating them entirely.

After payments in full were made to two bus companies, not involved in this case, the complaining bus companies demanded payment in full of the monies owed them. When appellants were not able to comply, they withdrew their tickets from the terminal, forcing appellants to close down. Representatives of the bus companies and appellants had a meeting wherein appellants were given twenty days to make full payment of the remainder of the monies owed. Appellants were unable to do so. Whereupon, the bus companies pursued the criminal action that is the subject of this appeal.

Section 3927 of the Crimes Code is comprised of the following four elements:

“1. The obtaining of property of another;
2. Subject to an agreement of known legal obligation upon the recipient to make specified payments or other disposition thereof;
3. Intentional dealing with the property obtained as the defendant’s own; and
4. Failure to make the required disposition of the property.”

Commonwealth v. Crafton, 240 Pa.Super. 12, 16, 367 A.2d 1092, 1094-95 (1976). The section was derived from the Model Penal Code. It was designed to require the actor to meet the obligations under which he undertook to collect the monies or property of another. Where the actor has received funds subject to an obligation to make required payments, Section 3927 “lessens the duties of an agent by permitting him to commingle funds, if he chooses, without penalty.” Commonwealth v. Crafton, supra, 240 Pa.Superior Ct. at 18, 367 A.2d at 1095-96. The crucial time under this section is “(a)t the time of failure of the actor to make the required payment or disposition.” Id. It is only at the moment when the required payments are not made that criminal liability attaches. Id.

In this appeal, appellants challenge the sufficiency of the evidence as to the third or fourth elements listed above, apparently conceding that the evidence sufficiently proved the other two elements. The elements, in dispute in this case, require proof that it was appellants’ “conscious object” to violate the agency agreements and deal with the proceeds of the ticket sales as their own and fail to make the required payments of those proceeds to the various bus companies. Commonwealth v. Austin, 258 Pa.Super. 461, 470, 393 A.2d 36, 40 (1978).

Both appellants argue that the evidence as to whether they dealt with the proceeds of the ticket receipts as their own was insufficient. At trial both appellants indicated that it was the practice of their partnership to commingle the proceeds of ticket sales into the operating account of their terminal. The commingled funds were available to pay the expenses of the terminal and pay the bus companies. The evidence also indicates that appellants paid their January expenses from this account as well as made substantial remittances to seven bus companies. We view this evidence as sufficient proof that appellants dealt with the proceeds as their own.

The import of the phrase “deals with property as his own” in Section 3927 is that a conversion must occur. Model Penal Code § 223.8, comment c (Official Draft 1962). Section 3927 is not phrased to require proof that a defendant actually used the property of another 'as his own. The word deals is used in a manner synonymous with the word treat. While proof of actual misuse of the ticket receipts, may be preferable, it is not mandatory under the Crimes Code. In commingling the ticket proceeds in their operating account, appellants made them available for use in paying the expenses of their partnership. In doing so, appellants treated the proceeds as their own monies. We regard the commingling of the ticket proceeds by appellants to be an exercise of dominion over, and control of, the proceeds that is inconsistent with ownership interests of the bus companies. While the evidence of commingling in this case is sufficient itself as proof that appellants dealt with the ticket proceeds as their own, there is additional evidence which obviates the need for such a holding.

In addition to showing that appellants commingled the ticket proceeds in their operating account, the record establishes that appellants used the commingled funds in their operating account to pay their operating expenses and to pay the five complaining bus companies and two others not involved in this case. A reasonable inference may be drawn from these circumstances that the ticket proceeds were used to pay appellants’ operating expenses and to pay bus companies other than the company to whom the proceeds rightly should have been remitted. Moreover, viewing appellants’ testimony in the light most favorable to the Commonwealth, portions of their testimony constitute admissions that the ticket receipts were used to pay the operating expenses of the partnership.

We therefore hold that the testimony indicating that appellants commingled the ticket receipts and used the commingled funds to pay their operating expenses was sufficient evidence that they dealt with those receipts as if they were their own. Since this evidence alone satisfies but one element of the crime, and does not itself provide a basis for imposing criminal liability, see Commonwealth v. Crafton, supra, it remains to be determined whether appellants failed to make the required disposition or payment of the proceeds from the sale of the bus tickets.

The element of failure to make the required disposition may be shown without the Commonwealth having to prove that specific monies were not disbursed as they should have been. In Commonwealth v. Crafton, supra, this court held that the Commonwealth was permitted by the Crimes Code to prove the failure to disburse by showing the gross amount by which the defendant was short of the full payment required to be disbursed. In adopting this “net shortage” method, we recognized the difficulty in showing the circuitous route of particular monies through the financial thicket. Commonwealth v. Stoner, 264 Pa.Super. 136, 399 A.2d 703 (1979).

In the instant case, each count of appellants’ informations set forth the net amount appellants’ disbursements were short. The Commonwealth’s witnesses at trial indicated that they conducted an audit of the bus terminal’s records to determine the amount of January receipts. All of the bus companies through witnesses acknowledged that appellants made the following collections and remittances in January of 1979:

January Receipts January Remittances

Greyhound $ 9,044.41 $ 8,858.15

Bieber Tourways 3,517.21 3,127.44 &

2,500.00

Boro Bus Company 145.98 -0-

Trans-Bridge 660.00 1.023.00

Tri City Coaches 634.00 1.083.00

With the exception of Boro Bus Company, the companies acknowledged through their witnesses that the remittances indicated above made current the amounts in arrears from December 1978 leaving unpaid the amount of receipts for January ticket sales. All witnesses, except the witness representing Bieber Tourways, testified that appellants did not pay the amounts owed from January 1979 ticket sales. In regard to Bieber Tourways, their witness testified that appellants may have remitted sufficient monies to make current December 1978 arrears and partially pay the amount owed from January 1979 ticket sales. In the case of Boro Bus Company, testimony indicated that appellants did not make any remittances at all in January 1979. Indeed, appellants had not paid Boro Bus Company since September of 1978. The evidence further indicates that a meeting was held between representatives of all the bus companies and appellants. Appellants were given twenty days to fully remit the remaining ticket proceeds to the bus companies. Appellants were unable to do so. This evidence clearly shows that appellants were required to make full remittance of the remaining ticket proceeds to the bus companies. Their inability or failure to do so constitutes proof that appellants did not make the required payments or disposition of the ticket proceeds.

Appellants argue that the evidence failed to prove that they did not make the required payments because they made remittances in January which were applied to debts from December. This argument lacks merit.

It seems clear from the testimony of the Commonwealth’s witnesses that the remittances in January were intended as payments for December. Appellants wrote checks in specific amounts to bring specific amounts of December arrears current. The checks resulted after written and oral inquiries were made of appellants. Appellants cannot now assert that those remittances were intended as payments for amounts owed for January ticket-sales. It is worthwhile to note that even if appellants’ argument was acceptable, it would not absolve appellants of criminal liability as to Greyhound, Bieber Tourways and Boro Bus Company. For as to Greyhound and Bieber Tourways, appellants had agreed’ to make daily disbursements and did not. As to Boro Bus Company, appellants did not remit any of the ticket proceeds at all.

We are aware of appellants’ argument that they cannot be regarded as intentionally dealing with the ticket proceeds as their own and failing to make proper disbursements because the bus companies consented to the terminal’s past payment practice of paying past debts from current ticket proceeds. However, there is no evidence that the bus companies mutually agreed to this practice. Indeed, the evidence would tend to support the opposite conclusion, since representatives of the companies phoned and made- requests for payment. Appellants have not established that the bus companies consented or even acquiesced in this practice so as to justify appellants in relying upon the bus companies continued acceptance of late disbursements. Absent proof sufficient to establish that the bus companies and appellants had mutually undertaken to modify appellants’ contractual obligation to remit the ticket proceeds to the bus companies, appellants’ frequent violation of that obligation in the past by their practice of late payments did not alter or affect the obligation itself. Nor was the obligation affected because appellants have not previously been brought before a judicial body to answer for their violations. Appellants’ original obligation remained intact and the record is devoid of any evidence to justify appellants in believing otherwise. We conclude that appellants, with knowledge of their obligation, consciously chose to disregard them. Thus, appellants acted intentionally within the meaning of the Crimes Code. 18 Pa.C.S.A. § 302(b)(1)®.

Since the evidence indicates that it was the deliberate business practice of appellants’ partnership to commingle the proceeds of the sale of bus tickets for the various bus companies into their operating account, and that, they paid their expenses with commingled funds and then failed to make the required remittances to the bus companies, we affirm appellants’ convictions.

      . The offense is defined in the Crimes Code as follows:
      (a) Offense defined. — A person who obtains property upon agreement, or subject to a known legal obligation, to make specified payments or other disposition, whether from such property or its proceeds or from his own property to be reserved in equivalent amount, is guilty of theft if he intentionally deals with the property obtained as his own and fails to make the required payment or disposition...
      18 Pa.C.S.A. § 3927(a).

      . The method of remittance employed by Greyhound and Bieber required appellants to remit the proceeds of ticket sales less the appropriate commission on a daily basis to a bank account controlled exclusively by the bus company. The other bus companies billed appellants at the end of the month for the appropriate amount of ticket proceeds.

      . Appellant, Charles Fritz, had the following exchange with Deputy District Attorney Tomsho:
      Q. Do you know how much money you owed to all these bus companies, the five that are here today and the other two?
      A. I believe its in the neighborhood of $14,000.00.
      Q. That’s just these five bus companies, isn’t that correct?
      A. Yes.
      Q. What did you do with the $14,000.00?
      A. It was deposited in the Merchants National Bank.
      Q. For what purpose?
      A. For the payment of the bills for the terminal. The operation of the business. The payment of the various sums to the companies.
      Q. Whose expenses were you paying with the monies that belonged to the bus companies?
      A. The expenses of the operation of the [Allentown Bus Terminal.] N.T., August 14, 1979 at pages 93-97 (RR 98a-102a). During cross-examination of appellant, Nevin Helfrich, the following exchanges occurred with Deputy District Attorney Tomsho:
      Q. And you used, did you not sir, the money that you received from the sale of these tickets to pay your own expenses?
      A. Yes sir.

        Q. After paying these expenses, did you have the money to send to the bus companies as you were supposed to do?
      A. That’s when, sir?
      Q. In January?
      A. Of this year?
      Q. Yes.
      A. No sir.
      N.T., August 15, 1979 at pages 115-117 (RR 120a-122a).

      . At trial, the information of appellants were amended to allege that the theft of funds received from Boro Bus Company occurred between September 1978 and January 1979.

      . See footnote 2 supra.

      . See N.T. August 14 and 15, 1979 at pages 19-20, 47-48, and 55 (RR 24a-25a, 52a-53a, and 60a).


author: CERCONE, President Judge:

text:
    470 A.2d 1369
    COMMONWEALTH of Pennsylvania v. John KIMBLE, Appellant.
    Superior Court of Pennsylvania.
    Submitted July 12, 1983.
    Filed Jan. 6, 1984.

      Robert F. Pappano, Assistant Public Defender, Media, for appellant.
    David Fritchey, Assistant District Attorney, Media, for Commonwealth, appellee.

      Before CERCONE, President Judge, and HESTER, CAVANAUGH, WICKERSHAM, ROWLEY, WIEAND and POPOVICH, JJ.
   CERCONE, President Judge:

This is a direct appeal from the judgment of sentence imposed by the Court of Common Pleas of Delaware County on March 24, 1981 following appellant’s conviction in a jury trial of Failure to File Tax Returns and Failure to Remit Tax Monies Collected. In pressing the instant appeal, appellant advances several arguments, none of which we perceive as enjoying any merit. Consequently, we affirm the judgment of sentence.

Appellant, in his capacity as President and Treasurer of K.B.D.S. Associates, Inc. (hereafter “KBDS”), a manufacturing concern doing business in Drexel Hill, Delaware County, signed and filed a sales tax license application with the Sales and Use Tax Division of the Pennsylvania Department of Revenue (hereafter “Department of Revenue”). Upon the granting of that application, appellant assumed responsibility for the collection of sales tax on the products manufactured and sold by KBDS, the preparation of tax forms, the filing of tax returns, and the remitting of taxes collected to the Department of Revenue.

Appellant fulfilled his responsibilities to the Commonwealth until spring, 1975. During the “2A” quarter of that year (April and May), he failed to file a return or remit any taxes prior to the filing deadline of June 15. Moreover, appellant did not remit the taxes owed by KBDS for the “2B” quarter of 1975 (June), although he did file a return by the July 31 deadline.

As a result of these omissions, appellant’s sales tax license was rescinded on August 31, 1975. Although appellant was contacted on numerous occasions by agents of the Department of Revenue, and despite the fact that he received three notices of delinquency, the problem was not rectified. On December 21, 1976, a private criminal complaint was filed against appellant by Nathaniel Namerow, an agent of the Department of Revenue. A summons was issued the following day, December 22, 1976.

On January 25, 1977, appellant signed a bail recognizance in response to the complaint and summons, and a preliminary hearing was scheduled for February 1, 1977. That hearing, together with eleven subsequent hearings, was continued in order to allow appellant to obtain counsel and arrange for payment of his tax liabilities. Appellant later executed a promissory note and liquidated a portion of his debt to the Department of Revenue. One check submitted in partial satisfaction of the tax obligation was not honored due to insufficient funds.

Appellant then inquired if the complaint would be withdrawn if he paid the delinquencies, noting that he was experiencing some difficulty in erasing his liabilities since KBDS was failing as a commercial enterprise. The corporation later became involved in Chapter Eleven bankruptcy proceedings in federal court. As a consequence, appellant asserted that he was unable to resolve his tax problems with the Commonwealth insofar as federal authorities had advised him that no payment on the Pennsylvania liability could occur until he had been discharged in the federal bankruptcy litigation.

After having been granted numerous continuances of his preliminary hearing, appellant failed to appear at the hearing scheduled for August 17, 1978. The district justice then issued a warrant for appellant’s arrest which was executed on October 2, 1978. After the granting of yet another continuance, the preliminary hearing was conducted on January 31, 1979. Appellant was charged by information and arraigned that same day.

Appellant’s counsel filed a pre-trial motion which alleged, inter alia, that the charges should be dismissed because the information was not signed personally by the District Attorney but was instead stamped with a facsimile of his signature. The motion was denied by the lower court and appellant proceeded to trial on July 23, 1980. The following day, July 24, 1980, appellant was found guilty of Failure to File Tax Returns and Failure to Remit Tax Monies Collected.

Post-verdict motions in arrest of judgment and for a new trial were filed, briefed, argued and ultimately denied by an order of the lower court dated February 6, 1981. On March 24, 1981, appellant appeared for sentencing and was ordered to pay the costs of his prosecution as well as a fine totalling $1,400, make restitution in the amount of $391.70 for back taxes owed to the Department of Revenue, and serve a term of probation of two years. The instant appeal then followed.

Appellant argues initially that the lower court erred in failing to discharge him at a pre-trial habeas corpus hearing on the basis that the information filed against him by the Commonwealth was affixed solely with a rubber-stamped facsimile signature of the district attorney. Appellant cites our opinion in Commonwealth v. Emanuel, 285 Pa.Superior Ct. 594, 428 A.2d 204 (1981), as support for his contention that Pa.R.Crim.P. 225(b) requires that an information bear the handwritten signature of the prosecuting attorney.

We acknowledge that insofar as appellant challenged the validity of the information through a pre-trial motion to dismiss, our opinion in Emanuel would seem to require his discharge. Unfortunately for appellant, however, our Supreme Court, in review of our decision in Emanuel, rejected in toto our disposition of that case. Commonwealth v. Emanuel, 501 Pa. 581, 462 A.2d 653 (1983). Speaking for a majority of the Court, Justice Flaherty quoted from our Opinion in Commonwealth v. Veneri and Thomas requiring handwritten signatures on criminal informations:

The district attorney or his designee is ... mandated to inquire into and make full examination of all the facts and circumstances connected with each case to determine if the filing of an information is warranted 42 Pa.C.S.A. § 8931(d). Thus the act of approving the information is one fraught with grave consequences not the least of which may be the career, reputation and very freedom of the defendant. It would demean the significance of this fateful document if we were to interpret the words “shall be signed” to permit affixing a rubber stamp facsimile to the information.

Commonwealth v. Veneri and Thomas, quoting 306 Pa.Superior Ct. at 402, 452 A.2d at 787.

However, in reversing our decision in Emanuel, the Court dismissed such an argument, holding that

contrary to the view of the Superior Court, a handwritten signature does not signify more or less than is signified by a facsimile signature. Manually signed informations may be subscribed without having been read, or they may even be signed in blank. On the other hand, it may be in a particular case that a facsimile signature has been affixed only after a full review by a duly authorized person. There is nothing in the physical appearance of either type of signature which requires the conclusion that a proper review by an authorized person has or has not been made. Thus, a per se rule against facsimile signatures is inadvisable, and in any event, would not address the evil sought to be prevented. (501 Pa. at 587, 462 A.2d at 656).

The Court noted that Pa.R.Crim.P. 225 has as its goal the protection of a citizen from “unjust or unduly oppressive government interference”. Id., 501 Pa. at 587, 462 A.2d at 656. This interest is advanced by requiring that the government official who authorizes the commencement of a prosecution be identified on the face of the information should the official be later called upon by a court to establish that the information complies with all legal requirements. Thus, once the authorizing official is identified, whether by a manually-subscribed signature of a rubber-stamped facsimile signature, there arises a rebuttable presumption that the information is legally sound. Id.

Appellant does not contend that his prosecution was undertaken in the absence of due deliberation by the prosecuting authorities, nor does he argue that his defense at trial was in some way impaired by the fixing of a facsimile signature to the information by the Commonwealth. Given the recent decision rendered by the Supreme Court in Emanuel, we conclude that because the identity of the authorizing official appears on the face of the information, albeit in facsimile form, the requirements of due process and Pa.R.Crim.P. 225(b) have been satisfied. Consequently, we reject appellant’s claim to the contrary.

Appellant next maintains that the lower court erred in failing to dismiss the information on the ground that it yvas filed subsequent to the expiration of the applicable statute of limitations. More specifically, appellant argues that the filing of the complaint on December 21, 1976 was not sufficient to toll the statute of limitations because, insofar as appellant was not charged with a violation of the Crimes Code, the statute of limitations could only be tolled by the filing of an information. Appellant argues that since the violations of the Tax Code were committed between May and July 1975, and since the information was not filed until January 31, 1979, the applicable statute of limitations expired prior to the institution of criminal proceedings against him, thus requiring his discharge. We cannot agree.

In Commonwealth v. Bidner, 282 Pa. Superior Ct. 100, 422 A.2d 847 (1980), the Superior Court, speaking through Judge Hester, ruled that “the clear intent of the legislature by virtue of § 107(a),” 282 Pa.Superior Ct. at 114, 422 A.2d at 854, authorized the application of the Crimes Code statute of limitations, 18 Pa.C.S.A. § 108, to an election code violation which was perpetrated after the effective date of the Crimes Code. Id. Similarly, in Commonwealth v. Milano and Terra, 300 Pa.Superior Ct. 251, 446 A.2d 325 (1982), Judge Hoffman, in holding that prose-rations for violations of the Controlled Substance, Drug, Device and Cosmetic Act were timely instituted, had occasion to observe that “(t)he Crimes Code was passed in December, 1972 as a comprehensive effort to collate, modernize, and codify the criminal law of the Commonwealth.” Id., 300 Pa.Superior Ct. at 256, 446 A.2d at 328. As a result, Judge Hoffman concluded that Section 108 of the Crimes Code must be regarded as constituting all-encompassing statutes of limitations for all crimes and offenses. Thus, in view of our rulings in Bidner and Milano and Terra, the two year statute of limitations afforded by the Crimes Code is that which is properly applied in the instant prosecution for violations of the Tax Code.

Insofar as we have concluded that Section 108 is to be applied in prosecutions commenced both within and without the Crimes Code, we reject appellant’s assertion that the date of origin of his prosecution is that upon which the information was filed. As our Opinion in Commonwealth v. Milano and Terra explains, the legislature, in enacting a new statute of limitations applicable to all crimes and offenses, “repudiated the position that a prosecution could only be commenced by filing an indictment or information.” Id., 300 Pa.Superior Ct. at 257-258, 446 A.2d at 328. Indeed the very language of 18 Pa.C.S.A. 108(e) (repealed) belies appellant’s contention that his prosecution was not officially initiated until the filing of the information. Section 108(e) provides that a “prosecution is commenced either when an indictment is found or when a warrant or summons is issued if such warrant or summons is executed without reasonable delay.” (Emphasis supplied). In the case at bar, the Tax Code offenses were committed by appellant between May and July of 1975. The complaint and summons were issued on December 21, 1976 and December 22, 1976 respectively. Inasmuch as the Commonwealth could have instituted proceedings against appellant as late as May, 1977, under the applicable two year statute of limitations, it is apparent that the Commonwealth commenced appellant’s prosecution in timely fashion, and that the court below committed no error in denying appellant’s pre-trial motion to dismiss.

Appellant advances the additional argument that the lower court erred in failing to dismiss the information as violative of Pa.R.Crim.P. 225(c) in that it cites appellant for infringement of a statute which, at the time the information was filed, had been repealed. Count One of the information alleged in pertinent part that appellant

... did wilfully and maliciously fail, neglect or refuse to file Tax Returns required by the sales and Use Tax Act of March 6, 1956, P.L. 1228 or Tax Reform Code of 1971 as amended, to Pennsylvania Department of Revenue or any of its agents.

Count Two charged in pertinent part that appellant

... did wilfully and maliciously fail, neglect or refuse to remit the monies collected under the Sales and Use Tax imposed by the Act of March 6, 1956, P.L. 1228 or Tax Reform Code of 1971, as amended, to the Pennsylvania Department of Revenue or any of its agents.

In the lower left corner of the information, under the caption “Citation-Statute-Section,” there were typed the words “Violation of the Sales and Use Tax Failure Etc. to Remit Tax Monies Act of March 6, 1956 P.L. 1228 (72 P.S.Sect. 3403-573).” Appellant contends that insofar as the cited statute (72 P.S. § 3403-573) has been repealed, the information is defective under Pa.R.Crim.P. 225(c) and should have been quashed. We are unable to address the merits of this claim since it is clear that challenges to the legitimacy of an information must be raised in a pre-trial motion to quash the information. Pa.R.Crim.P. 306. All grounds for the relief demanded must be set forth in the motion and failure to state a ground results in its waiver. Pa.R.Crim.P. 306(e). See also Commonwealth v. Boerner, 281 Pa.Superior Ct. 505, 422 A.2d 583 (1980); and Commonwealth v. Williams, 252 Pa.Superior Ct. 587, 384 A.2d 935 (1978). In the case at bar, appellant filed a pre-trial motion to dismiss the information on the ground that it did not contain the handwritten signature of the prosecuting official. The motion did not, however, state as an additional reason for dismissal the citation of a repealed statute by the Commonwealth in the information. Because appellant’s challenge to the information in the latter regard is untimely, we view it as having been waived.

Finally, appellant argues that the lower court erred in instructing the jury that a “willful” violation of the tax statute would be a basis for criminal liability and that appellant’s good faith in withholding from the Commonwealth the tax monies due it was not a defense to the crime charged. At trial, appellant alleged that his failure to remit sales tax monies which he had collected on KBDS’ sales was involuntary because the money was in a bank account that had beén frozen by the actions of his creditors. On appeal, appellant urges that an act is willful when it is both intentional and voluntary, and that the lower court’s instructions to the jury that an act may be willful despite the good faith with which it is performed, is tantamount to creating a strict liability crime.

We agree with the conclusion reached by the lower court that a charge which would direct the jury to acquit appellant, should it conclude that appellant acted in good faith in refusing to remit sales tax monies to the Commonwealth, was not proper in the case at bar since the criminal statute in question, 72 P.S. § 7268, does not provide for such a “good faith” defense. We regard the fact that 72 P.S. § 7265 does provide for a limited good faith defense in a limited civil context, coupled with the fact that the preceding criminal section presently subject to our scrutiny (Section 7268) is totally barren of such ameliorative language, are reflective of a conscious election by our legislature to limit the application of a good faith defense to civil tax litigation. Section 7268 requires that a violation of its provisions be “willful.” Insofar as the lower court correctly charged the jury concerning the necessity of a will-full failure to remit tax monies as grounds for appellant’s conviction, we reject appellant’s contention that the court below usurped the function of the jury by removing from its consideration the possible good faith of appellant as it may have impacted upon the willfullness and voluntariness of appellant’s behavior.

Judgment of sentence affirmed.

      . 72 P.S. § 7268.

        . Appellant’s sales tax license was finally cancelled on February 18, 1977. His current arrearages total $391.70.

      . 11 U.S.C.A. § 101 et seq.

      . The third count of the information, charging appellant with Failure to Permit Inspection of Records, was withdrawn by the Commonwealth prior to trial.

      . Rule 225(b) of the Pennsylvania Rules of Criminal Procedure 'provides in part that an "information shall be signed by the attorney for the Commonwealth...” (emphasis supplied).

      . See Commonwealth v. Veneri and Thomas, 306 Pa.Superior Ct. 396, 452 A.2d 784 (1982).

      . Justice Flaherty’s Opinion Emanuel elaborates on the different goals sought to be achieved by Pa.R.Crim.P. 225(b) and Section 8931 of the Judicial Code, 42 Pa.C.S.A. § 8931. Justice Flaherty notes that the former seeks only to assure that the identity of the prosecuting authority is perceptible and in no way implicates the latter provision which is concerned solely with the duty of the district attorney to inquire fully into all facts and circumstances attendant to a particular case before causing the initiation of criminal proceedings against a defendant. Section 8931 provides in pertinent part:
      (d) Duties of prosecuting attorneys. — Whenever a transcript of proceedings, complaint and all related papers in a criminal proceeding where the defendant has been held for court have been transmitted to the clerk of court or the officer designated by the court, such officer, after recording the same, shall immediately transmit the documents or a copy thereof to the district attorney. The district attorney or his designee shall have the duty to inquire into and make full examination of all the facts and circumstances connected with each such case to determine if the facts and circumstances warrant the filing of an information or informations premised upon the transcript. No information shall be filed by the district attorney concerning alleged criminal violations where a preliminary hearing has not been held or properly waived except as prescribed by general rules.

      . Act of December 6, 1972, P.L. 1482 No. 334, Section 1, eff. June 6, 1973.

      . 18 Pa.C.S.A. § 107(a) provides as follows:
      “The provisions of Part I of this title [18 Pa.C.S.A. §§ 101-1106] (relating to preliminary provisions) are applicable to offenses defined by this title or by any other statute.”

      . 18 Pa.C.S.A. 108(b)(2) repealed states:
      "A prosecution for any other offense under this code must be commenced within two years after it is committed.”
      18 Pa.C.S.A. § 108 now states that
      “[a] prosecution for any offense under this title must be commenced within the period, if any, limited by Chapter 55 of Title 42 (relating to limitation of time).” [Footnote omitted].
      The time limitation currently prescribed by 42 Pa.C.S.A. § 5552 is, like that provided in 18 P.S. § 108(b)(2), supra, two years.

      . 18 Pa.C.S.A. § 108(e) (repealed) has been replaced by 42 Pa.C.S.A. § 5552(e), which states as follows:
      (e) Commencement of prosecution. — except as otherwise provided by general rule adopted pursuant to section 5503 (relating to commencement of matters), a prosecution is commenced either when an indictment is found or an information under section 8931(b) (relating to indictment and information) is issued, or when a warrant, summons or citation is issued, if such warrant, summons or citation is executed without unreasonable delay.

      . 72 P.S. § 7101 et seq., known as the "Tax Reform Code of 1971,” became effective immediately upon its enactment on March 4, 1971. The Tax Reform Code repealed the Act of March 6, 1956, P.L. (1955) 1228, commonly referred to as the "Selective Sales and Use-Tax.” The criminal provisions of the old and new statutes, 72 P.S. § 3403 — 573 and 72 P.S. § 7268 respectively, are materially identical. In fact, the comment to 72 P.S. § 7268 discloses that that section was derived from the former section 3403-573 of Title 72.

      . Rule 304 was amended and renumbered as the present Rule 306 by order of the Supreme Court of Pennsylvania on June 29, 1977, effective January 1, 1978.

      . We note parenthetically that appellant’s claim enjoys no substantive merit whatsoever. Pa.R.Crim.P. 225(c) is designed to afford a defendant with adequate information regarding the charges filed against him. Given the protracted naturp of the pre-trial proceedings in this case, appellant could hardly be said to have been prejudiced by the citation of the repealed statute in the information. Moreover, the repealed statute was cited in Counts One and Two of the information in alternative fashion together with the correct citation to the Tax Reform Code of 1971. Finally, the very language of Pa.R.Crim.P. 225(c) renders appellant’s contention specious:
      The information shall contain the official or customary citation of the statute and section thereof, or other provision of law which the defendant is alleged therein to have violated; but the omission of or error in such citation shall not affect the validity or sufficiency of the information. (Emphasis supplied.)

      . 18 Pa.C.S.A. § 302(g) provides in pertinent part that:

        "A requirement that an offense be committed willfully is satisfied if a person acts knowingly with respect to the material elements of the offense...” (Emphasis supplied).
      18 Pa.C.S.A. § 302(b)(2) states that:
      A person acts knowingly with respect to a material element of an offense when:
      (I) if the element involves the nature of his conduct or the attendant circumstances, he is aware that his conduct is of that nature or that such circumstances exist; and
      (II) if the element involves a result of his conduct, he is aware that it is practically certain that his conduct will cause such a result. (Emphasis supplied).

      . With respect to the element of willfullness, the lower court instructed the jury as follows:
      ... It implies an act which is done intentionally, designedly. It is an act done intentionally, knowingly and purposely.
      In other words, a willful act is that sort of act which results from a person being consciously aware of particular elements and here aware of requirements to report or remit sales tax. Being aware then it implies a decisional process, intent actually, made. Willfully posits the free act to implement that decision which a person has made.
      So, related to the charge here you must find that the defendant was aware of provisions of the act, that is of the responsibility to remit the sales tax and determined not to do so. That is willfully failed to do so and that there was no lack of voluntariness, that it was his own free and voluntary decision which he implemented willfully or purposely or with design.