27 Pa. Stat. § 161
As often as information shall be given to the auditor general that any lands within this commonwealth have been alienated to, or purchased by any incorporated company, in its corporate capacity, or in the name of trustees or feoffees, for its use, without the license of the commonwealth, or have come into their possession by any manner or device whatever, the said auditor general shall proceed to appoint a deputy escheator, in the county where the lands are situated, who shall forthwith hold an inquest, in the same manner and form as prescribed by existing laws relative to escheats, and shall make report thereof, as directed by said laws, and the said deputy escheator and all other officers and persons concerned shall have like powers, be entitled to like fees, and be subject to the same restrictions and liabilities, as is provided in the case of the escheat of the lands of an individual, for the want of heirs or known kindred.
27 P.S. § 161