11 Pa. Stat. § 379
The several counties of this Commonwealth are hereby authorized and empowered, by and through their county commissioners, or a majority of them, to appropriate annually, out of the general funds of such county, such amounts as are necessary to establish and maintain any such school or schools; and to levy taxes therefor, and to borrow money and to incur indebtedness, in compliance with the laws regulating the increase of indebtedness by the counties of this Commonwealth, for the purpose of acquiring lands and erecting buildings necessary therefor, and for the purpose of enlarging, extending, or making additions to any such school or schools; and to issue, as evidences of such indebtedness, registered or coupon bonds, payable within thirty years from the date of their issue, and bearing interest at a rate not exceeding six per centum per annum, payable semiannually, which bonds shall not be sold for less than their par value and accrued interest; and to levy and collect taxes on all taxable property in the several counties, in addition to all other taxes, for the purpose of paying any indebtedness so incurred. Any county incurring any such indebtedness shall, at or prior to the time of incurring the same, make provision for a sinking-fund to pay at maturity for any indebtedness so incurred.
11 P.S. § 379