72 Pa. Stat. § 5542
It shall and may be lawful for all the several courts of any county of this commonwealth to require of the proper parties of any borough, township or district, authorized and empowered to collect special taxes, a bond in such amount as the court shall direct, with one or more sureties, conditioned for the faithful collection and paying over of all special taxes, directed to be assessed and collected for the purpose of paying indebtedness or any other purpose, in pursuance of the provisions of any law now in force or hereafter passed, which bond shall be filed in the said court for the protection of all parties interested therein; and in case the said officer or officers refuse or neglect to give security as aforesaid to be approved by the court, within the time ordered by the court, it shall nevertheless be the duty of such officer or officers to assess to levy the said taxes as required by law, and the court may appoint a tax collector, who shall collect the said taxes and pay the same into court, to be distributed by the court to and among the persons entitled thereto: Provided, That before such tax collector shall enter upon his duties, he shall give a bond, with one or more sureties to be approved by the court, for the faithful performance of the duties of his appointment.
72 P.S. § 5542