102

The amount necessary to cover the refund of such moneys improperly collected shall be paid by the Secretary of the Treasury of Puerto Rico chargeable to the funds into which the proceeds of said moneys shall have been originally covered; Provided, That when by administrative action, by order of the Court of First Instance, by judgment of a court or by other competent authority, the payment of costs and interest is ordered on the refund of such moneys, these shall be paid chargeable, preferentially, to the funds into which were covered the moneys improperly collected which gave rise to the judgment or order; Provided, further, That (1) when it may be impracticable to prorate the charges for interest and costs against several funds, and (2) when the moneys subject to the refund were covered originally into the general funds of the public treasury, the Secretary of the Treasury of Puerto Rico is hereby authorized to pay said moneys chargeable to the general fund, upon the proper warrant of appropriation and payment voucher. History —Feb. 12, 1904, p. 182, § 2; Apr. 29, 1949, No. 144, p. 384, § 1, eff. 90 days after Apr. 29, 1949.