Section 1928 - Rule of strict and liberal construction(a) 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) All provisions of a statute of the classes hereafter enumerated shall be strictly construed:(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) All other provisions of a statute shall be liberally construed to effect their objects and to promote justice.1972, Dec. 6, P.L. 1339, No. 290, § 3, imd. effective.