53 Pa. Stat. § 17041
The said treasurer shall keep in his books an account or accounts with the treasurer of the city of Philadelphia, and each of the incorporated districts of the county of Philadelphia, and treasurer of the guardians and directors of the poor, and supervisors of the roads of the respective districts and townships in said county, in which he shall credit their treasurer or supervisors of roads, respectively, with the amount of taxes due to the said city, district, and township, and guardians or directors of the poor, and supervisors, respectively; and when collected as aforesaid, shall pay over to said treasurers or supervisors the sums so collected, and if the whole amount received for taxes upon any one property shall not be equal to the whole amount of taxes due thereon, the same shall be apportioned to the state, county, city, districts, guardians and directors of the poor, and supervisors, in proportion to the amount of taxes due them respectively.
53 P.S. § 17041