53 Pa. Stat. § 17052
For the purpose of carrying the provisions of this act into effect the said treasurer shall have power to bring suit in the name of the county of Philadelphia, before any alderman, justice of the peace or court of competent jurisdiction, against the person or persons returned and registered in the register of unpaid taxes on real estate, according to the provisions of the said act of February, 1824, and shall, upon producing before the alderman, justice or court, a certificate, such as is provided for by the fifth section of said act, obtain judgment in favor of the county for the amount of taxes due, together with interest thereon, according to the provisions of the said act, unless the defendant or defendants shall prove that the amount claimed has been paid or satisfied, wholly or in part, in which case judgment shall be entered for the defendant or defendants, or for the county, for such parts as shall remain due, which judgment shall have the same effect, to all intents and purposes, as judgments in other cases.
53 P.S. § 17052