The commissioners may transfer into the county fund any money placed to the credit of any city, borough or township, where the same has been paid into the county treasury upon any duplicate for taxes and has remained during a period of ten years uncalled for by the authorities of the city, borough or township to whose credit it may have been placed, and the right to said money is not at the time of such transfer a matter of litigation or dispute.
16 P.S. § 4972