Section 49
SEC. 49. In case the disbursing officer or agent by whom such lost, destroyed, or stolen original check was issued is dead, or no longer in the service of the Philippine Islands, it shall be the duty of the Auditor to direct the Treasurer, or proper depository, to transfer from the balance to the credit of such disbursing officer or agent to the account of "outstanding liabilities" the amount of such lost, destroyed, or stolen check and to state an account in favor of the owner of the original check for the amount thereof.