16 Pa. Stat. § 8041
The county commissioners of each county in the State are hereby authorized and directed, at the expense of the county, to compile a record of the burial places within such county of soldiers, sailors, marines, and members of the enlisted nurse corps, who served in the military or naval or other branch of the combative forces of the United States during any war in which the United States has been engaged. Such record, so far as practicable, shall indicate the name of each such person, the service in which he or she was engaged, the number of the regiment or company or command, the rank and period of service, the name and location of the cemetery or other place in which his body is interred, the location of the grave in such cemetery or other place, and the character of headstone or other marker, if any, at such grave. Such record shall be transcribed in a book, properly indexed, to be known as the Veterans' Grave Registration Record of .......... County, and shall be a public record, open to inspection during business hours.
16 P.S. § 8041