Upon receipt of such books and lists of unpaid taxes and water rents by the controller of such city, he shall deliver said lists of unpaid taxes and water rents to the successor in office of said collector of delinquent taxes, and charge in his books said successor with the amount thereof; and it shall thereupon be the duty of such successor to collect the same in the manner and with the same powers therefor, as if such lists had been received by him from the treasurer of such city.
53 P.S. § 25982