53 Pa. Stat. § 15996
The said deputy collectors, as provided for in section eight, shall be paid for their services by a commission on the amount of their actual collections, to be fixed by the councils of any city of the first class; said commission however shall not exceed five per centum on all the amount collected by them; and they shall draw the amount of the said commission monthly out of the treasury of any such city on warrants drawn by the said receiver and to be countersigned by the controller thereof. In case any such taxes shall be paid into the said receiver's office, while the bills therefor are in the hands of the deputy, or deputies for collection, he or they shall be entitled to receive the said commission as though said taxes were actually collected by him or them. The said clerks, as provided for in section eight, shall be paid such salaries as shall be fixed by said councils.
53 P.S. § 15996