16 Pa. Stat. § 2707
-The commissioners may levy, assess and collect annual taxes upon all real and personal property within said county taxable for county purposes for the purpose of acquiring and securing a fund from which to pay all costs, damages and expenses required in the locating, opening, building, improving, widening, straightening, extending, maintaining, repairing or vacating of roads or parts thereof , and for the taking and use of land as may be necessary in constructing and maintaining proper slopes, embankments, fills , culverts, embankment approaches and termini for roads, tunnels, subways and underground roads. The moneys so raised shall not be expended for any other purposes other than those for which the tax was levied, except for the maintenance, repair, construction and reconstruction of any county bridge or bridges whether or not located on a county road or roads. The taxes shall be at the following rates, and retained, respectively, for the following purposes:
16 P.S. § 2707