concurring:
In my opinion this court lacks jurisdiction over this appeal. The Judicial Code provides:
The Commonwealth . Court shall have exclusive jurisdiction of appeals from final orders of the courts of common pleas in any of the following cases .
(4) Local government civil and criminal matters.—
*419(i) All actions or proceedings arising under any municipality, institution district, public school, planning or zoning code or under which a municipality or other political subdivision or municipality authority may be formed or incorporated or where is drawn in question the application, interpretation or enforcement of any: (A) statute regulating the affairs of political subdivisions, municipality and other local authorities or other public corporations or of the officers, employees or agents thereof, acting in their official capacity; or (b) home rule charter or local ordinance or resolution.
Act of July 9,1976, P.L. 586, Act. No. 142, 42 Pa.C.S. § 762 (1977).
This case involves the application and interpretation of the County Return Act of 1931, 72 P.S. § 5971g, which regulates the conduct of tax sales by political subdivisions. The appeal is therefore within the exclusive jurisdiction of the Commonwealth Court. The Commonwealth Court’s practice, moreover, confirms this conclusion. Thus it has decided appeals from cases of this exact type. See Everett Inc. v. Ayres, 22 Pa.Cmwlth. 422, 349 A.2d 514 (1975); Price-Jeffries Co., Inc. v. Tillman, 11 Pa.Cmwlth. 153, 312 A.2d 494 (1973).
I recognize that we may decide the appeal because the jurisdictional objection has been waived. See Act of July 31, 1970, P.L. 673, No. 223, art. V, 17 P.S. § 211.503; Pa.R.A.P. 741. Nevertheless, I think we should have transferred the appeal to the Commonwealth Court on our own motion. See 17 P.S. § 211.503; Pa.R.A.P. 741 & 751; cf. Commonwealth v. 84-qt. Btls. Bianco DiVerona Wine, 250 Pa.Super. 544, 378 A.2d 1282 (1977) (State Liquor Control Board’s appeal in forfeiture proceeding is under jurisdiction of the Commonwealth Court but where Superior Court receives case on transfer from the Commonwealth Court, it may decide appeal rather than retransfer). However, because the case is old, and because I believe that the majority’s disposition is clearly in line both with past decisions by this court and with *420the Commonwealth Court’s decisions, I agree with the result reached in this case.
PRICE, J., joins in this opinion.