36 Pa. Stat. § 2265
In any case where commissioners have been appointed by authority of any special act of assembly to lay out and open any public highway, and the time in which they were authorized to act has not yet expired, the said commissioners, or a majority of them, in any case, may file their renunciation of the powers conferred upon them by any of said acts, in writing, in the office of the clerk of the court of quarter sessions of the proper county, and from the date of the filing of said renunciation their powers and duties under said acts shall cease and determine, and it shall be the duty of the supervisors of the several townships in which any part of said public roads are located to forthwith take charge of said public highways, levy any taxes which said commissioners were authorized to levy, receive any taxes that may have been levied by said commissioners, receive any public road taxes which said commissioners were authorized to receive and to expend said moneys in paying any debts contracted by said commissioners, in the same manner as is authorized in section two of this act in cases where the time in which said commissioners were authorized to act has expired.
36 P.S. § 2265