Section 52
SEC. 52. Any balance in any depository to the account of any disbursing officer which shall riot have been increased by any new deposit thereto, or decreased by any check drawn thereon for the space of one year, shall be covered into the Treasury to the credit of "outstanding liabilities." The amount of such balance so transferred may be credited by the Auditor to the officer in whose name it had stood on the books of the depository. if it appears that he is entitled to such credit.