Section 2. The owner of any such moneys so paid into the State Treasury, or his legal representatives, may, at any time, apply to the State Treasurer for a refund of the same, and, upon his making proof of his ownership or right of possession to the satisfaction of the State Treasurer, Auditor General, and Attorney General, constituting the Board of Public Accounts, such moneys shall be paid him, on the requisition of said board, and the warrant of the Auditor General drawn on the State Treasury in conformity therewith, out of any moneys in the State Treasury not otherwise appropriated, with interest thereon at the rate of two per centum per annum from the date when said moneys were paid into the State Treasury to the date of the refund thereof; and any moneys escheatable under the provisions of any act of Assembly, and therefore subject to being taken over without escheat under the provisions of this act, which have been heretofore voluntarily paid into the State Treasury, or which may be hereafter so paid, shall be likewise refunded in the same manner in which moneys so paid pursuant to an order of court are refunded under the provisions of this act; and an appropriation sufficient to make such refunds is hereby made.
Any claimant for any such refund may appeal by petition to the court of common pleas of Dauphin County from an adverse decision of said board, which court shall thereupon hear such testimony as may be offered in support of the claim, and determine whether or not the claimant is entitled to any refund, and, if so, the amount thereof. If the court find that he is so entitled, it shall report its findings to the said board, and order the making of a refund of the proper amount. Thereupon the refund shall be made in the manner hereinbefore provided, with interest as aforesaid. No such appeal shall be entertained, however, unless the claimant shall file with his petition an affidavit that all the proof which he proposes to offer in support of his claim had been presented to the said Board of Public Accounts before that board acted adversely upon his claim.
Any depositary or trustee or other fiduciary, or any debtor, who or which shall, through mistake or compulsion of law, pay the amount of any unclaimed deposit, trust fund, or debt, subject to escheat under the provisions of any act of the General Assembly, to the depositor or beneficiary thereof or person to whom the debt is owing, after such amount shall have been paid into the State Treasury either voluntarily or pursuant to the provisions of this act, may make application for and obtain a refund thereof from the State Treasury in the manner and subject to the conditions hereinbefore in this section provided.