53 Pa. Stat. § 3296
The cost and expense of caring for said trees after having been planted or set out, and the expense of publishing the notices provided for in section three, shall be borne and paid for by a general tax, to be levied annually in the manner that taxes for township, borough, and city purposes are now levied in such townships of the first class, borough, or cities; such tax not to exceed the sum of one-tenth of one mill on the dollar on the assessed valuation of the property in such townships of the first class, boroughs, or cities; and the needed amount shall each year, in due time, be certified by the shade-tree commissioners to the proper authorities charged with the assessment of taxes in said townships, boroughs, or cities, to be assessed and paid, as other taxes are assessed and paid, and to be drawn against as required by said commissioners, in the same manner as moneys appropriated for township, borough, or city purposes, are now drawn against in said townships, boroughs, or cities: Provided, That the commissioners of any township of the first class, and the councils of any borough or city, accepting the provisions of this act, may provide for the expense of the maintenance of trees on highways, in accordance with the provisions of this section by actual appropriation, equal to the amount certified to be required by the said commission, in lieu of the specific assessment above authorized.
53 P.S. § 3296