52 Pa. Stat. § 1443
It shall be the duty of all coal mining companies or firms and individuals working mines, and of all state and county officers, to furnish to the auditor general, in answer to his letters or circulars, all information in their possession in regard to the quantity of coal mined that is sent to market direct by any navigable river, or used by any rolling mill, blast furnace, salt works or otherwise, and which is not transported on any railroad, canal or slack-water navigation company, and also to inform him when and of whom correct information as to the coal production of any such locality can be procured; and further, to inform him of all accidents in mines in counties where there is no mine inspector appointed by law, and how the same was caused.
52 P.S. § 1443