52 Pa. Stat. § 1441
In addition to the information now required to be furnished to the auditor general by the several railroad and canal companies of this commonwealth, each of said railroad and canal companies, when their railroad or canal passes through any of the coal regions of the state, shall report for the year one thousand eight hundred and seventy-one, and annually, as soon after the first day of January in each year, or the close of the fiscal year of said companies, as the information can be procured, under oath of one of the officers of said company, to the auditor general, the quantity of coal of each kind, and of coke in tons of two thousand pounds each, received for transportation at each station on every such railroad, and at each coal shipping point on said canal, distinguishing in said report the quantities received direct from the mines from that received from other railroad or canals, giving the name of said connecting railroad or canals in such a manner that the amount of the production of coal on the line of said railroad or canal may be correctly ascertained; the Monongahela slack-water navigation company, and all other slack-water navigation companies, engaged in conveying coal or coke, are also hereby required to make returns, in the same manner as is hereinbefore required of railroad and canal companies.
52 P.S. § 1441