53 Pa. Stat. § 53858
The cost and expenses of caring for such trees after having been planted and the expense of publishing the notice hereinbefore provided for shall be paid by the incorporated town.
The needed amount shall each year be certified by the commission to the council and shall be drawn against, as required by the commission, in the same manner as money appropriated for incorporated town purposes.
The council may levy a general tax, not to exceed the sum of one-tenth of one mill on the dollar on the assessed valuation of the property in said incorporated town taxable for county purposes, for the purpose of defraying the cost and expenses of caring for such shade trees and the expense of publishing the notice; or it may provide for the expense of the caring for trees already planted and of publishing the notice by appropriations equal to the amount certified to be required by the commission.
53 P.S. § 53858