16 Pa. Stat. § 8431
County commissioners of each and every county in this Commonwealth, except in counties of the first class where the coroner shall be, and he or they are hereby authorized, and empowered upon presentment of two successive grand juries of the county, to buy or rent real estate and erect and maintain a morgue thereon at the expense of such county for the reception and care of the bodies of all unclaimed deceased persons upon whom it may be necessary to hold a coroner's inquest, and such other bodies as the coroner of such county may by written order direct to be received therein. The location of such morgue to be approved by the county commissioners and a judge of the court of common pleas of such county and the coroner of such county.
16 P.S. § 8431