Whenever in any proceeding in a court, funds subject to the order of the court are not paid over to the party entitled thereto, because his identity is not ascertained, or because he cannot be found or refuses to accept payment, the court may order that its officer, or the party having possession of the fund, shall pay the same to the state treasurer; and upon such payment and taking the receipt of the treasurer therefor, the holder shall be discharged from other accountability for the fund.