The discovery was made Wednesday night in a wooded area in the 5600 block of Tacony Street near the Pennsylvania Fish and Boat Commission in Bridesburg.
Investigators on the scene initially believed the remains were that of a dog but, on Friday, said that a forensic examination on the severely decomposed remains revealed that it was a raccoon.
Furthermore, they were able to determine that the animal was dead before being hung from the tree.
The SPCA said that, while there are no laws regarding the treatment of animal remains, they will still investigate to see if the animal's death was the result of cruelty.
Anyone with information can contact the Pennsylvania SPCA Humane Law Enforcement office at 1-866-601-SPCA or firstname.lastname@example.org.