TREASURER. 3009

An. Code, sec. 13. 1904, sec. 13. 1888, sec. 13. 1853, ch. 247.

13. All persons having claims against the State for errors in the pay-
ment of their state taxes or for sums erroneously paid into the treasury
shall present the same with the proofs and vouchers thereof to the trea-
surer, 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. 26.

An. Code, sec. 14. 1904, sec. 14. 1888, sec. 14. 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 de-
manded and pay the difference only; and if the amount due to the State
shall be equal to or exceed the sum so demanded, the treasurer shall with-
hold the entire amount.

As to pleading a set-off, see art. 75, secs. 16 and 17.

An. Code, sec. 15. 1904, sec. 15. 1888, sec. 15. 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.

An. Code, sec. 16. 1904, sec. 16. 1888, sec. 16. 1856, ch. 149.

16. The treasurer may issue new evidences of debt or coupons of inter-
est, showing on their face that they are duplicates of bonds or coupons
alleged to be lost and corresponding in amount with the said lost bonds
or coupons; provided the owners of such bonds or coupons before such
renewal shall, by legal and competent evidence, prove to the satisfaction
of the treasurer the loss of said bonds or coupons and shall give him satis-
factory security to indemnify the State against any other claim or demand
on account of said bonds or coupons alleged to be lost.

An. Code, sec. 17. 1904, sec. 17. 1888, sec. 17. 1834, ch. 279, sec. 1. 1852, ch. 123, sec. 1.

17. The treasurer is authorized to appoint the president of an incor-
porated bank in the city of Baltimore his agent, whose duty it shall be,
under such proper arrangements as the treasurer shall make, to pay the
interest upon the public debt; the interest on such portion thereof as con-
sists of the currency stock to be paid at the bank of which the said agent
is president; the said agent shall take receipts for all such payments, and
his accounts shall at all times be subject to inspection by the treasurer,
and copies thereof shall be furnished whenever required by the treasurer,
comptroller, or either house of the general assembly.