53 Pa. Stat. § 22603
The city treasurer shall receive the proceeds of all public loans, and shall demand and receive from the proper officers all moneys payable to the city from whatever source, and pay all warrants duly issued and countersigned; the receipt and collection of funds derived from assessments, taxes, water rents, licenses, permits and rents, from markets, landings, wharves and other public property, excepting delinquent taxes and water rents, shall be attached and subordinate to this department and subject to its supervision, control and direction: Provided, however, That nothing herein contained shall prohibit the city treasurer from enforcing collection of delinquent taxes in accordance with the provisions of the act, approved the thirtieth day of March, one thousand nine hundred and three (Pamphlet Laws, one hundred six), entitled, "An act authorizing and empowering the city treasurers of the several cities of second class and third class of this Commonwealth to sell at public sale all properties upon which the taxes, assessed and levied, are delinquent and remain unpaid".
53 P.S. § 22603