Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 30783. Bond; “municipal corporation” defined

On or before the first day of January of each year, said collector shall file, with each municipal corporation for which he shall, act, a surety bond to the Commonwealth for the use of such municipal corporation, in such reasonable amount as shall be fixed by the taxing authority of the municipal corporation, conditioned for the faithful performance of his duties during the ensuing year. The amounts of and the sureties on such bonds shall be approved by the court of common pleas in banc of the county; and no such bond, when given, shall be surrendered by any officer to whose custody it shall be committed, except to his successor in office, unless in the case of full payment thereof as a result of a breach of condition. The costs of such bonds shall be paid by the respective municipal corporations for the benefit of which the bonds shall be given.

For the purpose of this act, the term “municipal corporation” shall be deemed to include cities, counties, school districts and poor districts.