72 Pa. Stat. § 5521
Hereafter when any state, county and poor taxes are placed in the hands of a collector for collection in accordance with any existing law of this commonwealth, the amount of the same shall be credited to the treasurer of the county, if previously charged to said treasurer, and charged to the collector; and such collectors shall give bond to the county, with sureties to be approved by the commissioners of the county, in such amount as said commissioners may designate. Said collectors shall be appointed or elected in the manner now provided by law in each county, and shall make monthly returns to the commissioners of the county of the amounts collected, and at the same time pay to the treasurer of the county the amounts shown by such returns to have been collected.
72 P.S. § 5521