Pennsylvania Statutes Title 71 P.S. State Government § 1782. Reports by trustees, guardians, etc.

Every trustee, committee, guardian or other person, nominated or appointed to take charge of the estate of any insane, feeble-minded, or other person who is an inmate of any State-owned mental hospital or any home, asylum, or other institution wherein said inmate is maintained in part by the Commonwealth, shall, within three months after his appointment, make a true and full report, under oath, to the Department of Revenue, showing the amount and character of said estate, and every year thereafter report to the Department of Revenue what, if any, changes there are in said estate; and every executor or administrator of any deceased inmate of any mental hospital, asylum, home, or institution, who is maintained in part by the Commonwealth of Pennsylvania, as aforesaid, shall, within three months after letters testamentary or of administration have been issued, make a true, full, and complete report, under oath, to the Department of Revenue of the extent and character of such estate. Whenever any fiduciary, or person aforesaid, shall file, in any court, an account of his administration of such property or estate, he shall file a duplicate of such account with the Department of Revenue, and no such account shall be confirmed except upon due proof to the proper court of the filing of such copy with the Department of Revenue. Such fiduciary or person shall also notify the Department of Revenue when, where, and by whom such account will be audited, and there shall be no confirmation of the report of an auditor auditing such account or final adjudication thereof by any court, except after due proof to the proper court of the giving of such notice. Any fiduciary or person aforesaid who shall fail to make any report to the Department of Revenue hereby required shall be personally liable for such amount due the Commonwealth, which amount may be recovered by suit, brought in the name of the Commonwealth, through the Department of Justice, in the same manner as other debts are recoverable.