39 Pa. Stat. § 166
In all cases where any trust or security for the general benefit of creditors of any person indebted to the commonwealth, or for the specific benefit of the commonwealth, in respect to any debt or accountability of any such person, shall have been or shall be in good faith created, it shall be lawful for the state treasurer, with the approbation of the auditor general, at their discretion, to suspend proceedings by execution for the collection of such debt or accountability, while such trust is in the due course and progress of fulfilment, and when the commonwealth shall have any lien upon property real or personal, for any such debt or accountability, to release any such estate real or personal that may from time to time be sold in the due execution of such trust, upon payment of the entire net proceeds, if such sale or sales to the commonwealth on account of such debt or accountability, or upon due application of the same, in or towards the payment of any admitted prior incumbrances thereon: Provided, That at least fifteen days' notice of such sale shall be given to the auditor general or state treasurer by the said trustee or trustees.
39 P.S. § 166