Certain officers generally entrusted with the superintendence of the collection of the county taxes, and the disbursements made. for the county. They are administrative officers, invested by the local laws with various powers. 2. In Pennsylvania the office of county commissioner originated in the act of 1717, which was modified by the act of 1721, and afterwards enlarged by the act of 1724. Before the office of county commissioner was established, assessors were elected who performed-similar duties.