COMPTROLLER 687

statements of. all moneys deposited by, or drawn out by the treasurer; which
statements the banks are hereby required to furnish.

An. Code, 1924, sec. 17. 1912, sec. 17. 1904, sec. 17. 1888, sec. 17. 1852, ch. 56, sec. 5,

17. Every warrant drawn by the comptroller on the treasurer for the
disbursement of money, to be valid, shall express upon its face the purpose
for which it is drawn, and the act of the general assembly by which the
appropriation is made; and the comptroller shall keep an abstract of every
warrant so drawn by him, and also of every warrant drawn by him in favor
of the treasurer for the payment of money into the treasury for the use
of the State; and a duplicate of each warrant drawn for the receipt of
money into the treasury shall be kept and preserved by the treasurer as his
voucher for the receipt thereof.

This section referred to; see notes to art. 2, sec. 17, of the Md. Constitution. Nowell
v. Harrington, 122 Md. 489.

An. Code, 1924, sec. 18. 1912, sec. 18. 1904, sec. 18. 1888, sec. 18. 1852, ch. 56, sec. 6.

1862, ch. 140.

18. The comptroller shall riot sign any warrant for the disbursement of
money in blank, and he shall permit no warrant, either for the disburse-
ment or receipt of money, to be issued from his office, unless the entry of
the amount stated in such warrant, and the purpose and account for which
it is issued, be first entered on the books of his office.

An. Code, 1924, sec. 19. 1912, sec. 19. 1904, sec. 19. 1888, sec. 19. 1862, ch. 180.

19. 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 comp-
troller, who shall examine the same and report to the general assembly at
the next session thereof of the names of such persons as, in his opinion, are
entitled to allowance for said erroneous payments, and the amount that
ought to be paid to each.

An. Code, 1924, sec. 20. 1912, sec. 20. 1904, sec. 20. 1888, sec. 20. 1862, ch. 180.

20. Upon demand being made upon the comptroller by any person or
corporate body having a claim against the State due to him or it in his or
its own right, if such person or corporation is indebted to the State, as shown
by the books of the treasurer, or in any manner ascertained, to an amount
less than the sum so due and claimed, the comptroller shall deduct the sum
so due to the State from the amount demanded, and give a warrant on the
treasurer for the difference only; and if the amount due to the State shall
be equal-to, or exceed the sum so demanded, the said comptroller shall refuse
to issue any warrant to the claimant.

An. Code, 1924, sec. 21. 1912, sec. 21. 1904, sec. 21. 1888, sec. 21. 1852, ch. 56, sec, 7.

21. If any clerk, register, notary public, auctioneer, contractor, inspec-
tor or receiver of the public monies other than collectors of the direct tax,
shall fail to account for and pay over to the treasurer, all public monies in
his hands, for thirty days after the time required by law, it shall ;be the
duty of the comptroller to direct the State's attorney in the county or city
where such defaulter may be to institute a suit upon the bond of such de-
faulter, and to prosecute the same with diligence and effect; and in no case
shall he fail to institute suit on the bond of every collector of the taxes
who shall be in default or arrear for more than one year.