Any political subdivision of this Commonwealth shall have the right to collect delinquent taxes due to such political subdivision by any public officer and employe, whose compensation is paid from moneys in the treasury of the political subdivision, by deducting from the salary or compensation of such officer or employe, semi-monthly or periodically, an amount not in excess of twenty per centum of the amount of any current salary or compensation due such officer or employe, as shown by the payroll from which such deduction is made, as hereinafter provided.