236 COMPTROLLER. [ART. 19.

1862, ch. 180.

19. 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 comptroller, 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 allow-
ance for said erroneous payments, and the amount that ought to
be paid to each.

Ibid.

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.

P. G. L , (1860,) art 23, sec 19. 1852, ch. 56, sec. 7.

21. If any clerk, register, notary public, auctioneer, contractor,
inspector 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
defaulter, 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.

Ibid. sec. 20 1852, ch 67.

22. In case of the institution of any suit or action against a

collector or other officer charged with the collection or receipt of
monies belonging to the State, or against the official bond of such
collector or other officer, a statement of the account of such