from
Bouvier's Law Dictionary, Revised 6th Ed (1856)
COUNTY COMMISSIONERS. 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. See Act of
1700, 4 Votes of Assembly, 205, 209.