Dissenting Opinion by
Mr. Justice Cohen:In Pennsylvania it is hornbook law that courts do hot render advisory opinions. Yet that is exactly what the majority does in this case.
The complaint in equity alleges only that the commissioners by resolution “have expressed their intention” to execute service agreements and “have expressed their intention” to make appropriations in accordance therewith. The agreements have not been executed; the appropriations have not been made. No harm will result if plaintiff-appellant postpones this lawsuit until the agreements and appropriations are made, thus assuring us that we are deciding an actual controversy or an accrued cause of action.
I know of no authority by which a taxpayer can enjoin a “legislative intention.” Accordingly, I must dissent and disassociate myself from the majority’s observations which apparently are made for the benefit of counsel who must approve the bond issues.