72 Pa. Stat. § 1981
The provisions of an act, entitled "An act to increase the revenue of the commonwealth by taxation of the shares or stock of the national banks," approved April 12, 1867, and of a supplement to said act, approved April 2, 1868, are hereby extended from and after January 1, 1870, to the several banks and savings institutions incorporated under the laws of this commonwealth; and it shall be the duty of the several assessors appointed in 1870, in accordance with the provisions of said act of April 12, 1867, to assess the actual value of the shares of state banks and savings institutions located within their respective districts, and include the same in the returns made to the commissioners of the proper city or county, and to the auditor general.
72 P.S. § 1981