39 Pa. Stat. § 199
In all cases where any person or persons have heretofore made or executed, or hereafter may make or execute any voluntary assignment of his, her or their estate, real, personal or mixed, or any part thereof, to any person or persons in trust for the use of his, her or their creditors, or in trust for the use of such person or persons to whom such assignment may be so made and the other creditors of such assignor, it shall and may be lawful for the court of common pleas of the proper county, and they are hereby authorized and required on the application of any of the creditors of such assignor at any time after two years from the time such assignment shall have been made, to issue a citation to such assignee or assignees commanding him, her or them to appear at a time to be appointed by the court and settle his, her or their account, exhibiting a statement of the amount of the estate thus assigned to him, her or them, and the manner he, she or they have disposed of the same, which account shall be exhibited on oath or affirmation as aforesaid; and the said assignee or assignees shall be compelled to answer upon oath or affirmation all interrogatories which shall be exhibited to him, her or them in open court on the examination of his, her or their account; and the court shall have power to decree a distribution of the proceeds of such estate agreeably to the intention of such assignment, after allowing such assignee or assignees such pay or commission for his, her or their trouble and services as the said court in their discretion may think reasonable.
39 P.S. § 199