[genericuser]

The bill with a known serial number quits being tangible when you deposit it into an account because you are only owed a bill not that bill. If you had put the bill with a known serial number in your safety deposit box, for instance if it was your first dollar ever earned you could sue for that bill the same way the coin is sued for by stating its serial number, since the bank was storing it as a tangible good, and not simply as a product of its value.