ART. 95] STEELING BONDS——ERRORS IN PAYMENTS OF TAXES. 2165

1904, art. 95, sec. 11. 1888, art, 95, sec. 11. 1860, art 94, sec. 13. 1847, ch. 41.

11. Upon the application of the holder of any of the sterling bonda
of this State and upon the surrendering and cancelling of the same and
of their proper coupons, he shall issue to and in the name of said
applicant, or any other person named by him, a certificate or certificates
of debt of the State for the principal of the bond or bonds so rendered
to him, converted into current money of the United States, at the rate
of four dollars and eighty-four cents for each pound sterling, or at
such rates as may be established by act of congress, to bear interest of
five per centum per annum from the first day of January or July, as
the case may be, next before its issue, payable quarterly at the treasury,
and to be there redeemable at the pleasure of the State after the time
in that behalf limited in and by said sterling bonds.

Ibid. sec. 12. 1888, art 95, sec. 12. 1860, art. 94, sec. 14. 1781, ch. 20, sec. 4.

1852, Res. No. 13.

12. He shall keep and carefully preserve all the books, papers and
accounts belonging to the treasury office, including the debt-books and
other papers relative to the revenue of the lord proprietaries, and the
books, papers and accounts of the commissioner of loans.

Ibid. sec. 13. 1888, ,art. 95, sec. 13. 1860, art. 94, sec. 15. 1853, ch. 247.

13. All persons having claims against the State for errors in the
payment of their state taxes or for sums erroneously paid into the
treasury shall present the same with the proofs and vouchers thereof
to the treasurer, who shall examine the same and report to the general
assembly at the next session thereof the names of such persons as in
his opinion are entitled to an allowance for said erroneous payments
and the amount that ought to be paid to each.
See art, 81, sec. 20.

Ibid. pec. 14. 1888, art. 95. sec. 14. 1860, art. 94, sec. 16. 1845, ch. 145, sec. 1.

14. The treasurer, upon demand being made upon him by any
person or corporate body having a claim against the State due to him or
it in his or its own right shall, if such person or corporation is indebted
to this State upon the books of the treasury to an amount less than the
sum so due and claimed, deduct the sum so due the State from the
amount demanded and pay the difference only; and if the amount due
to the State shall be equal to or exceed the sum so demanded, the treas-
urer shall withhold the entire amount.

As to pleading a set-off, see art. 75, sections 12 and 13.

Ibid. sec. 15. 1888, art. 95, sec. 15. 1860, art 94, sec. 17.
1845, ch. 145, sec. 2.

15. If the demand is made by any assignee of a party having a
claim against the State, the same right to withhold or deduct, as the
case may be, shall exist as if the demand were made by the assignor.
See art. 8, sec. 3.