53 Pa. Stat. § 16000
The receivers of taxes in said cities shall be responsible for the moneys collected by such local receivers of taxes: Provided, That they may require of such local receivers of taxes such bonds as they may deem adequate for the safe-keeping and paying over to the receivers of taxes of all moneys collected: And provided, further, That inasmuch as said local receivers of taxes and the department of receiver of taxes of cities of the first class are charged with the duty of collecting state taxes, and are made responsible for all funds received by their subordinate clerks or officers, said local receivers of taxes and receivers of taxes in said cities shall not be subject to the provisions of any act or acts of assembly requiring the appointees of such local receivers and receiver of taxes to undergo a competitive or other examination before they shall be appointed.
53 P.S. § 16000