16 Pa. Stat. § 8044
The county commissioners of each county in this State shall, at all times, see that the graves and tombstones of all soldiers, sailors or marines, 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 was engaged, and who are buried in such county, receive proper and fitting care, and may employ all necessary assistance to carry out the provisions of this section. The expense of the care of such graves and tombstones shall be borne by the respective counties where said graves are located, except where suitable care is otherwise provided. Money so appropriated may be expended directly by the county commissioners, or paid over to the person, firm, association, or corporation owning or controlling any cemetery or burial place in the county where any such grave is situated; but the sum so paid over in any year shall not exceed for each grave the charge for the annual care and maintenance of like graves in the same cemetery, or, if no such fixed charge is established in that cemetery, it shall not exceed the sum charged in other cemeteries in the same county for like service.
16 P.S. § 8044