All taxes and water-rents, or rates, unpaid at the end of the last month in which by the terms of this act the same are payable, shall be deemed delinquent; and it shall be the duty of the city treasurer to prepare a registry or list of all delinquents, and place the same in the hands of the delinquent tax collector on or before the thirtieth day of April of each year.
The collector of delinquent taxes shall receive such compensation, either by a fixed salary or by fees, as councils may by ordinance provide; and all ordinances now in force in said cities, fixing such compensation, shall remain in force until otherwise changed by the councils of such cities.
53 P.S. § 25984