72 Pa. Stat. § 712
Every company incorporated under the provisions of section twenty-nine of an act, entitled "An act to provide for the incorporation and regulation of certain corporations", approved April twenty-ninth, one thousand eight hundred and seventy-four, and its supplements, or any other act of Assembly hereafter approved, for the insurance of owners of real estate, mortgages, and others interested in real estate from loss by reason of defective titles, liens, and incumbrances, and every company entitled to benefits of, and every company having any of the powers of, companies entitled to the benefits of an act, entitled "An act conferring upon certain fidelity insurance, safety deposit, trust and savings companies, the powers and privileges of companies incorporated under the provisions of section twenty-nine of an act, entitled 'An act to provide for the incorporation and regulation of certain corporations', approved April twenty-nine, Anno Domini one thousand eight hundred and seventy-four, and of the supplement thereto", approved June twenty-seventh, one thousand eight hundred and ninety-five, commonly known as title insurance or trust companies and every company organized as a bank and trust company or as a trust company under any act of Assembly hereafter approved, shall on or before the fifteenth day of April in each and every year, make to the Department of Revenue a report setting forth the full number of shares of the capital stock subscribed for or issued by such company, and the actual value thereof as of December thirty-first preceding, which shall be ascertained in the manner provided by law. Every such title insurance and trust company, bank and trust company or trust company at the time of making every report required by this section shall compute and pay to the department the tax due the Commonwealth upon such actual value of the shares of its capital stock.
72 P.S. § 712