In counties of the fourth, fifth, sixth, seventh and eighth classes each elected assessor for county purposes, in cities of the third class, boroughs, towns and townships of the second class, shall keep an account of the several days by him actually employed in the performance of his duties, and shall make return of the same to the commissioners of the county, verified by his oath or affirmation, and, for each day necessarily so employed, he shall receive: In cities of the third class, such compensation as shall be fixed by the county commissioners; in boroughs and townships of the second class, the sum of five dollars; and in town the same compensation as is now received by assessors in towns.
72 P.S. § 5020-305