72 Pa. Stat. § 5568h
In every county of the second class, where the penalties on certain delinquent taxes have been abated under the provisions of this act and where the compensation of the delinquent tax collectors, their employes, or the expenses incurred by them in the collection of such delinquent taxes have heretofore been paid from the penalties attached by law to such delinquent taxes, it shall be lawful for such counties, to which this act is applicable, to provide, as a part of the maintenance and operation of the collection of delinquent taxes upon which the penalties have been abated, such moneys as may be necessary to compensate the delinquent tax collectors, their employes, and such other necessary expenses as may be incurred in the collection of such delinquent taxes during any period of time prior to the fifteenth day of August, one thousand nine hundred and thirty-six, such compensation and expenses to be provided for and paid in the same manner as compensation and expenses are provided for and paid in other cases by the respective counties of the second class.
72 P.S. § 5568h