Whenever any warrant drawn upon the treasurer remains in the hands of the comptroller uncalled for, or any warrant which has been delivered by the comptroller to the payee thereof, remains outstanding and unpaid, during a period of two years from and after the last day of the fiscal year in which such warrant was drawn, the comptroller may, in his discretion, cancel such warrant and credit the fund against which such warrant was drawn. The comptroller shall maintain a register of the warrants so canceled and shall notify the treasurer of the cancellation of such warrants as have been delivered to the payees thereof, and the treasurer shall withhold payment upon such warrants if presented for payment.
Whenever any warrant drawn against a special deposit or special fund shall be canceled, the amount thereof shall be withdrawn from such special deposit or special fund and shall be placed in the corporate fund, except that in case the said special deposit or special fund was created for the security of payments accreditable to the water fund, the amount of the warrant canceled shall be placed in the water fund.
Provided, however, that nothing in this section contained shall be deemed to authorize the cancellation of any warrant for the payment of any rebate out of any fund derived from any special assessment or special taxation, except in the manner provided by statute.
(Prior code § 7-27)