72 Pa. Stat. § 3622
Except in case of war, invasion or insurrection, no part of the Sinking Fund of the State shall be used or applied otherwise than in the extinguishment of the public debt; and the moneys of the Sinking Fund, or any moneys from interest thereon, shall never be invested or loaned upon the security of anything except the bonds of the United States, or of this State: Provided, however, That the Commissioners of the Sinking Fund shall loan from the Sinking Fund to the general fund, from time to time, after the fourteenth day of June, one thousand nine hundred and twenty-three, and before the first day of December, one thousand nine hundred and twenty-three, amounts not exceeding a total of one million dollars, to be used in paying the following debts of the Commonwealth existing on June first, one thousand nine hundred and twenty-three, with interest thereon to date of payment, if any such interest be due: First, the balance determined by subtracting from the amount of a judgment obtained by the county of Philadelphia against the Commonwealth of Pennsylvania as of May fifth, nineteen hundred and twenty-two, and interest due thereon to the date of payment and costs, the balance due to the Commonwealth of Pennsylvania from the county of Philadelphia on account of collections for the maintenance of insane persons at State hospitals for the insane made by said county and said Commonwealth up to March first, nineteen hundred and twenty-three; and, second, all or such part of the unused portion of said loan from the Sinking Fund to pay the purchase or condemnation price of such parcels of lands duly purchased or condemned by the Valley Forge Park Commission and the Washington Crossing Park Commission prior to June first, one thousand nine hundred and twenty-three, as the Governor may specifically direct. Such loans from the Sinking Fund to the Commonwealth shall be secured by bonds, signed in the name of the Commonwealth by the Governor and countersigned by the Auditor General and the State Treasurer, to be issued to the Sinking Fund Commission at the time or times the loans provided for hereby are made. Moneys thus loaned shall be repaid to the Sinking Fund from the general funds in the Treasury, with interest at the rate of four and one-half per cent. (4 1/2 %) per annum, in such installments and at such time, as the Governor may direct, but not later than July first, one thousand nine hundred and twenty-six; and amounts sufficient to repay to the Sinking Fund of the State all moneys transferred as a loan from said Sinking Fund, with interest thereon at the rate of four and one-half per cent. (4 1/2 %) per annum, are hereby appropriated out of the general funds of the Treasury, and shall be paid to said Sinking Fund of the State by the State Treasurer upon requisition of the Auditor General pursuant to said direction of the Governor: Provided further, That the moneys, namely: six hundred fifty thousand dollars, or so much thereof as may be necessary, appropriated by an act, approved May twenty-six, one thousand nine hundred and twenty-three, shall not be paid to the county of Philadelphia except in exchange for a payment from said county to the Commonwealth of the sum of one hundred fifty thousand dollars, or so much thereof as may be necessary, to pay the balance due to the Commonwealth from said county on account of collections for the maintenance of insane persons at State hospitals for the insane made by the county and the Commonwealth to March first, one thousand nine hundred and twenty-three, with interest at the rate of six per cent. per annum.
72 P.S. § 3622