72 Pa. Stat. § 5341.11
With regard to the assessment of personal property, the board and the personal property assessors shall have, as heretofore, all the duties provided in the act, approved the seventeenth day of June, one thousand nine hundred and thirteen (Pamphlet Laws, five hundred and seven), entitled "An act to provide revenue for State and county purposes, and, in cities coextensive with counties, for city and county purposes; imposing taxes upon certain classes of personal property; providing for the assessment and collection of the same; providing for the duties and compensation of prothonotaries and recorders in connection therewith; and modifying existing legislation which provided for raising revenue for State purposes," and the amendments and supplements thereto.
72 P.S. § 5341.11