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Library Cornell University HJ2051 .A6 1912 The need K.„?,,,,nS?lllliml«i 044 3 1924 030 263 olin / Cornell University Library The tine original of tiiis book is in Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924030263044 ^^M&s™r' HOUSE OF REPRESENT ATIVES } {^No°85i^ THE NEED FOR A NATIONAL BUDGET MESSAGE FROM THE PRESIDENT OF THE UNITED STATES TRANSMITTING REPORT OF THE COMMISSION ON ECONOMY AND EFFICIENCY ON THE SUBJECT OF THE NEED FOR A NATIONAL BUDGET June 27, 1912. — Referred to the and ordered to Committee on Appropriations be printed WASHINGTON 1912 f\.t-G<^0^(5 TABLE OF OOIsTTENTS. Page. Message of the President 1 The need 7 for a national budget Recommendations 7 Introduction 8 and purpose of the budget and descriptive Persons required by law to prepare and submit estimates Definition Part I. 10 Historical I. II. III. IV. V. VI. 13 15 ^ Legal provisions pertaining to estimates for expenditures Legal provisions pertaining to estimates of revenue Consideration of the estimates by the executive branch before submission to the Congress The form and content of estimates submitted Collateral information made available to the Congress pertaining to revenues and expenditures Annual report of the Secretary of the Treasury Combined statement of receipts and disbursements Statement of balances, appropriations, and disbursements Expenditure statements of departments, etc Departmental accounts Consideration of estimates by the legislative branch The form of appropriation acts and the general conditions attached ' to money grants The form of regular What action of public by the Congress is 33 36 37 38 43 47 60 money grants by general law of locating responsibility for 64 64 economy and 68 72 efficiency in expenditures 77 of appropriations Classification 33 necessary to the appropriation Conditions relating to time and availability VIII. Discretion given to administrative officers in acts of appropriation. IX. Classifications 19 23 59 Conditions relating to authorities to act Methods 17 59 acts of appropriation money VII. Conditions attached to 16 from the viewpoint 79 of the method of determining the amount of each grant from the viewpoint of the period during which 79 Classification grants are made 80 available Permanent appropriations Classification of appropriations manner X. The policy of their use 8 from the point of view of the 84 . . ^ Congress with respect to administrative officers Character of discretion granted to officers in bills reported by the Committee on Appropriations Character of discretion permitted to officers by the Committee of on Agriculture 94 94 101 III CONTENTS. IV Historical and descriptive — Continued. X. The policy of Congress with respect Part Page. I. to administrative officers Continued. Character of discretion permitted by Committee on Kivers and 102 Harbors Character of discretion permitted by Committee on Foreign 102 Affairs Character of discretion permitted by Committee on Military - Affairs lOS Character of discretion permitted by Committee on Naval 103 Affairs Character of discretion permitted by Committee on the Post Office and Post Roads Character of discretion permitted by Committee on Indian -•.. 105 Appropriations by Committee on Claims General conclusions Reasons for limitations on appropriations XI. Organic law included in acts of appropriation XII. Consideration and enactment of revenue measures and authori- 105 Affairs zations to Part 104 II. - borrow money. XIII. The constitutional aspect of a national budget English and French precedents Statement of principles in American constitutions to 131 132 make governmental agents responsive 133 stitutional rights practical aspects of a national The budget The budget An an administrative program act of appropriation considered as a 137 138 mandate to be ex- ecuted 138 a budget should contain Reasons urged for submission of annual budget, with special message by the President XVI. Suggested forms for summary financial statements by the President as a part of the budget to '. objects 142 143 be submitted Budget statement No. 1 Budget statement No. 2 Budget statement No. 3 Budget statement No. 4 XVII. Facts needed for the consideration of the economy and efficiency with which the public business is transacted Budget statement No. 5 The use which may be made of summaries of expenditures by Economy and 135 137 What XV. 133 136 budget as a basis for intelligent legislative action as 129 132 The theory of " checks and balances" The officer as agent, the Government as principal The budget the most effective instrument for enforcing con- XIV. The 113 131 as trustee Methods adopted and responsible 110 122 Discussion of constructive recoromendations of the commission The Government 105 149 149 152 159 Igl 164 Ig5 17Q efficiency in service rendered 174 CONTENTS. Part II. V Discussion of constructive recommendations of the commission Continued. page. XVIII. Suggested forms of summaries of estimates to be submitted by the President as a part of the budget Estimates of revenues and borrowings Budget statement JSTo. 176 179 181 185 187 188 Budget statement No. 12 Budget statement No. 13 for the 190 192 submission of proposed changes in law as a part of a budget XX. The 193 reasons for recommendations with respect to detail estimates and reports to be submitted by the Secretary of the Treasury and other heads of departments The form and content of the Book of Estimates Summary of estimates of bills Summary of estimates, by functions, 199 of estimates by items of appropriation 200 202 Consolidated financial report _ Annual reports submitted by heads of departments XXI. The form of acts of appropriation and the conditions to be tached - XXII. Means for enforcing executive responsibility Part III. Pro forma budget and supporting documents XXIII. Pro forma budget 205 205 at- 210 214 225 227 , Budget message 228 - financial statements of 229 governmental contracting and purchasing rela- 234 tions Summary of Estimates Summary of Proposed Changes in Law 236 289 XXIV. Documents Book Book Book Book 198 198 Detailed estimates Summary Summary 198 organization units, and bills Summaries XXV. 175 176 6 Estimates of expenditure Budget statement No. 7 Budget statement No. 8 Budget statement No. 9 Budget statement No. 10 Budget statement No. 11 XIX. Reasons 175 supporting the budget suggested by the commission. of Estimates, Statement No. 1 291 of Estimates, Statement No. 2 296 Statement No. 3 of Estimates, Statement No. 4 Reasons for scheme adopted by the Commission 347 of Estimates, tion of expenditures, appropriations, 290 351 for reclassifica- and estimates 366 General functions 367 Military functions 37l 372 Civil functions Promotion of friendly relations with foreign nations and protection of American interests abroad Protection of persons and 373 property and maintenance of order Regulation of commerce, immigration, and naturalization.. 375 375 CONTENTS. VI Pakt III. Pro forma budget and supporting documents— Continued. Reasons for scheme adopted by the Commission for reclassification of expenditures, appropriations, and estimates Con. Promoting interests of laboring classes and providing for gen- XXV. — eral economic welfare Promotion and protection 376 of agriculture, forestry, game, and 377 fisheries Promotion of commerce, banking, manufacturing, and min378 ing Promotion of transportation and communication other than 379 postal service 380 Postal service Care, utilization, and distribution of the public domain 381 Care and education of the dependent, defective, and delinquent Care and education of Indians and other wards of the Nation. Promotion of education, educational research, literature, art, and recreation 383 385 387 I. Digest of laws governing the preparation and submission of estimates Appendix Appendix 383 384 Local government Appendixes Appendix Page. 389 laws pertaining to appropriations and allotments. III. Description of reports at present submitted to the Congress by the several departments and establishments Appendix IV. Bibliography of congressional inquiries into the conduct of the business of executive departments other than by standing committees of Congress, 1789-1911 Appendix V. Answers to questionnaire on budget methods and procedure in foreign countries, prepared by the commission and returned by foreign representatives II. Digest of Australia 439 477 487 488 491 Austria Belgium 493 Official reply of Unofficial reply to 409 the minister of foreign affairs . . 493 . by Mr. Larz Anderson, minister Belgium 497 Bolivia 500 Bulgaria 501 502 Canada Chile 504 506 China Colombia 5IO 510 Cuba Denmark 5]^2 _ Ecuador 5^3 ]^gypt 515 The English budget _ France Germany Form Form 5ig 520 g2j^ for estimates in the Empire for estimates in Prussia Addendum 527 528 goQ CONTENTS. AprENDiXES^Continued. Appendix V. Answers VII Page. to questionnaire on budget methods and procedure in foreign countries, etc. Greece — Continued. Hungary 530 532 Italy 534: Liberia 536 537 Luxemburg Mexico Netherlands. Newfoundland New Zealand Nicaragua 539 540 543 544 545 NorwayPanama 547 Paraguay 551 Portugal 552 Koumania 554 548 Salvador 555 Santo Domingo 556 Servia 558 Siam 559 Spain Switzerland Union of South Africa Venezuela 560 561 565 5G7 MESSAGE OF THE PRESIDENT. To the Seoote and House of Representatives: I send herewith the report of the Commission on Economy and Efficiency on "The Need for a National Budget." The recommendations contained therein are approved by me. I recommend to the Congress the enactment of the legislation necessary to put them into effect. The subject is one of fundamentaJ importance to the Executive, as well as to the Congress. Notwithstanding the magnitude and complexity of the business which is each year conducted by the executive branch and financed by the Congress, and the vital relation which each governmental activity bears to the welfare of the people, there is at present no provision for reporting revenues, expenditures, and estimates for appropriations in such manner that the Executive, before submitting estimates, and each Member of Congress, and the people, after estimates have been submitted, may know what he.S been done by the Government or what the Government proposes to do. Briefly stated, the situation is this: Under the Constitution (and subject to its limitations) the Congress is made responsible for determining the following questions of policy: What business or work the Government shell undertake; what shall be the organization under the Executive which is charged with executing its policies; what amount of funds, and by what means funds shall be provided for each activity or dass of work; what shall be the character of expenditures authorized for carrying on each dass of work-i. e., how much for expenses, how much for capital outlays, etc. As a means of definitely locating this responsibility the Congress was given the sole power to levy taxE's; to borrow money on the credit of the United States; to authorize money to be drawn from the Treasury. To the President also has been given VE'ry definite responsibility. To the end that the Congress may effectively discharge its duties the article of the Constitution dealing with lE'gislative power provides that "a regular statement and account of receipts and expenditures of all public moneys !:!hall be published," and the article dealing with the Executive power requires the PresidE'nt "from time to time to give to the Congress information on the state of the Pnion and to recommend to their consideration such measures as he shall deem necessary and expedient." 49365-12-1 1 2 MESSAGE OF THE PRESIDENT. Notwithstanding these sijecific constitutional requirements there has been relatively little attention given to the working out of an adequate and systematic plan for considering expenditures and esti- mates for appropriations; for regularly stating these in such form that they may be considered in relation to questions of public policy; and for presenting to the Congress for their consideration each year, when requests are made for funds, any definite plan or proposal for which the administration may be held responsible. Regidar committees on expenditure have been established by the Congress for the purpose of obtaining knowledge of conditions through During the last century over 100 special special investigations. congressional investigations have been authorized to obtain information which should have been regularly submitted, and much money as well as much time has been spent by the Congress in its effort to obtain information about matters that should be laid before them as an open book; many statutes have been passed governing the manner in which reports of expenditures shall be made; specific rules have been laid down giving the manner in which estimates shall be submitted to the Congress and considered by it. From time to time special investigations have been made by heads of executive departments. During the last century many such investigations have been carried on and much money has been spent in the conduct of these, as well as by the Congress for the purpose of obtaining facts as a basis for intelligent consideration of methods and procedure of doing business with a view to increasing economy and efiiciency. From time to time Executive orders have been issued and reorganizations have taken place. Generally speaking, however, the only conclusions which may be reached from all of this are that No regular or systematic means has been provided for the consideration of the detail and concrete problems of the Government. A well-defined business or work program for the Government has not been evolved. The reports of expenditures required by law are unsystematic, lack uniformity of classification, and are incapable of being summarized so as to give to the Congress, to the President, or to the people a picture what has been done, and of cost in terms either of economy of purchase or efficiency of organization in obtaining results. of The summaries of expenditures required by law to be submitted by the Secretary of the Treasury, with estimates, not only do not provide the data necessary to the consideration of questions of policy but they are not summarized and classified on the same basis as the estimates. The report on revenues is not in any direct way related to the expenditures, except as the Secretary of the Treasury estimates a sur- MESSAGE OP THE PRESIDENT. plus or a deficiency and this estimate accurately show expenditures is 3 based on accounts wliich do not or outstanding habilities to be met. Instead of the President being made responsible for estimates of expenditures, the heads of departments and establishments are made the ministerial agents of the Congress, the President being called on only to advise the Congress how, in his opinion, expenditures may be reduced or revenues may be increased in case estimated expenditures exceed estimated revenues. The estimates do not raise for consideration questions which should be decided before appropriations are granted, nor does the form in which estimates are required by the Congress to be presented lay the foundation for the consideration of: Subjects of work to be done; the character of organization best adapted to performing work; the character of expenditures to be made; the best method of financing expenditures. The present law governing the preparation and submission of estimates, requiring them to be submitted each year in the same form as the year before, was passed without due consideration as to what information should be laid before the Congress as a basis for action, the result being that the unsystematic and confused method before in use was made continuous. The rides of the Congress do not provide for the consideration of estimates in such manner that any Member of Congress, any committee, or either House of Congress as a whole may have at any one time the information needed for the effective consideration of a program of work done or to be done. The committee organization is largely the result of historical development rather than of the consideration of present needs. Inadequate provision is made for getting before each committee to which appropriations are referred all of the data necessary for the consideration of work to be done, organization provided for doing work, character of expenditures, or method of financing. Following the method at present prescribed, the estimates submitted by each organization unit may have to be split up for consideration by appropriation committees of the Congress and be made the subject of several different bdls; in few places are all of the estimates or appropriations -asked for by a single organization unit brought together. The estimates for appropriations requested for a single class of work are similarly divided, no provision being made for considering the amount asked for, the amount appropriated, or the amount spent for a single general class of governmental activity. Generally speaking, the estimates for expenses (or cost of each definite class of services to be rendered) are not separately shown from estimates for capital outlays (or cost of land, buildings, equipment, and other properties acquired). MESSAGE OP THE PRESIDENT. 4 and summaries of estimates do indicate a proposed method of financing, these summaries do not show classes of work or the character of expenditures provided for and therefore can not lay the foundation for the consideration of methods of fimancing as a matter of governmental policy, as is contemplated under the Constitution. The appropriations are just as unsystematic and incapable of in fact, follow the same classification and summary as the estimates general form, making it difficult and in many cases impossible to deternaine what class of work has been authorized, how much may be spent for each class, or the character of expenditures to be made; nor does any one bill cover the total authorizations for any particular While the classification — general class of work. and which measures for Bills for appropriations (the authorizations to incur liabiUties to spend) are not considered by the committee to and borrowing money are referred, nor are revenues and borrowings considered by committees on appropriations in relation to the funds which will be available. So long as the method at present prescribed obtains, neither the Congress nor the country can have laid before it a definite understandable program of business, or of governmental work to be financed; nor can it have a well-defined, clearly expressed financial program raising revenues to be followed; nor can either the Congress or the Executive get before the country the proposals of each in such responsibility for plans submitted or for results. manner as to locate Although the President has the' power to install new and improved systems of accounts and to require that information be presented to him each year in such form that he and his Cabinet may intelligently consider proposals or estimates; although the President, under the Constitution, may submit to the Congress each year a definite wellconsidered budget, with a message calling attention to subjects of immediate importance, to do this without the cooperation of the Congress in the repeal of laws which would be conflicting and in the enactment of other laws which would place upon the heads of departments duties to be performed that would be in harmony with such procedure, would entail a large expenditure of pubUc money in duplication of work. The purpose of the report which is submitted is to suggest a method whereby the President, as the constitutional head of the before the Congress, and the Congress may consider and act on, a definite business and financial program to have the expenditures, appropriations, and estimates so classified and summarized that their broad significance may be readily administration, may lay ; understood- to provide each Member of Congress, as well as each citizen who is interested, with such data pertaining, to each subject of interest that MESSAGE OP THE PRESIDENT. 5 may be considered in relation to each question of policy which should be gone into before an appropriation for expenditures is made; to have these general summaries supported by such detail information as is necessary to consider the economy and efficiency with which business has been transacted; in short, to suggest a plan whereby the President and the Congress may cooperate the one in lajdng before the Congress and the country a clearly expressed administrative program to be acted on; the other in laying before the President a definite enactment to be acted on by him. Included in this report are summaries of expenditures for the year 1911, summaries of appropriations for the fiscal year 1912, and summaries of estimates of appropriations for the fiscal year 1913. To these summaries your special attention is invited. Attached is also an appendix containing a digest of laws pertaining to appropriations and allotments, to the preparation of estimates, and to forms of reporting expenditures; also the suggested pro forma draft of budget, which has been prepared by the commission and is submitted for your consideration as a matter bearing very directly on the economy and efficiency with which Government business is carried on. it — Wm. H. The White House, Jme 27, 1912. Taft. THE I^EED FOE A ITATIOl^AL BQDG-ET. June 19, 1912. The President: The Commission on Economy and Efficiency has the honor to submit the following report on "The Need for a National Budget," and makes the following recommendations, each of which is fully discussed in Part II of this report. RECOMMENDATIONS. The commission recommends 1. That the President, as the constitutional head of the executive branch of the Government, shall each year submit to the Congress, not later than the first Monday after the beginning of the regular session, a budget. 2. (a) That the budget so submitted shall contain: A budgetary message, setting forth in brief the significance of the proposals to which attention is invited. A summary financial statement, setting forth in very summary form: (1) The financial condition; (2) a statement of the condition of (&) appropriations and other data pertaining to the "general fund" as Government; (3) an account of revenues and expenditures for the last completed fiscal year; and (4) a statement showing the effect of past financial policy as well as of budget proposals on the general-fund surplus. well as to the other funds of the A summary of expenditures, classified by objects, setting forth (c) the contracting and purchasing relations of the Government. (d) Summaries of estimates, setting iorth: (1) The estimated revenues compared with actual revenues for a period of years; (2) estimated expenditures compared with actual expenditures for a period of years. (e) A summary of changes in law, setting forth what legislation it is thought should be enacted in order to enable the administration to transact public business with greater economy and efficiency, i. e., changes in organic law which, if enacted, would affect appropriations as well as the character of work to be done. 3. That the Secretary of the Treasury be required to submit to the Congress the following detailed reports supporting the general sum7 THE NEED FOE A NATIONAL BUDGET. 8 m maries and Executive conclusions or recommendations contained the budget, as follows (a) A ioolc of estimates, containing the supporting details to the summaries of estimates of expenditure contained in the budget. (b) A consolidated financial report, containing a detailed statement of revenues and a consolidated statement of expenditures. by depart- ments and establishments for the last five fiscal years, with such explanatory matter as is necessary to give information with respect to increases or decreases in revenue or expenditure or other relations to which it is thought that the attention of the executive and legislative branches is to be given. That the head department and independent establishsubmit to the Secretary of the Treasury and to the Congress annual reports ? which, among other things, would contain detailed accounts of expenditures so classified as to show amounts expended by appropriations, as well as by classes of work, together with the amounts of increases or decreases in stores, equipment, property, etc., including lands, buildings, and other improvements, as well as such other data or operative statistics and 4. of each ment should be required to in relation thereto as may be necessary to show results obtained and the economy and efficiency of doing Government work, as well as of contracting and of purchasing. 5. That the President and heads of departments issue orders which will require that such accounts be kept, such reports be made, and such estimates be prepared as will enable them to obtain the informa- comment tion needed to consider the different conditions, relations, and results above enumerated before the estimates are submitted; that the President recommend to the Congress the enactment of such laws as will enable the administration to comply with the requirements of the Congress. 6. That the President recommend for the consideration of the Congress such changes in the form of appropriation bills as will enable the Government to avail itself of the benefits of the exercise of discretion on the part of the Executive in the transaction of current business in order that the Government may do work and accomplish results with economy and efficiency and as will definitely fix responsi- bility for failure so to exercise such discretion. INTRODUCTION. ^,~. If we follow the accepted usage of most civihzed nations, we must conclude that a bu-dget is a collection of documents assembled by an officer who is at the head of or is responsible for the administration and submitted to the legislative branch of the Government. Whatever else such a budget contains, in every case it carries with it an estimate of expenditures to be made by the Government during the INTEODXJCTION". coming \) While each nation has a revenue poHcy, emphasis which has been laid by nations in their budget upon the revenues and the relation of expenditures thereto has probably been due to the fact that by far the larger part of the revenues have come into the Public Treasury as the result of the operation iinanoial period. the lack of No regular periodical action upon the part of the legislative authority has been necessary in order that revenues of permanent law. might be collected. As a consequence, the budget has been regarded primarily as an estimate of expenditures. Inasmuch, however, as no nation can safely adopt for a long period a policy of expenditures which has no regard to the amount of its revenues it has been usual in most national governments to fix the amount- of the expenditures in view of the expected revenue. Where, as is the case in this country, the estimates have been a matter of legislative rather than executive responsibility, the legislature has imposed upon the Treasury the duty of acquainting it with the estimated revenue for the coming budgetary period. It thus is the case that even in pohtical systems in which revenues are based on permanent law rather than on periodical legislative action the demands of a conservative financial policy require that expenditures be estimated in view of revenue possibihties. therefore, that a budget should consist of estimates shall We may of say, revenue as well as of expenditures. hasbeensaid that a budgetis primarily an estimate of theexpendimade necessary by the operations of the Government. That is, it is assumed that a government aheady exists which operates in a given way. A budget is based upon the theory that the Government for whose operations expenditures must be made is already organized and discharges certain activities whose number and extent have already been determined. The purpose of a budget is thus to finance an existing organization in order that it may successfully prosecute defined fines of work. In case it is thought desirable to have changes made in organization and in number and extent of activities, as compared with the organization and activities financed^ in the preceding budgetary period, these changes should be indicated at the time the budget is drawn up, and in any case, the changes must be determined before or at the time that appropriations are It tures granted, since the appropriation is primarily a method of financing the existing organization and predefined activities. Nevertheless since changes in organization and in number and extent of activities can hardly fail to affect expenditures, a budget, made necessary by the defined operations of an existing governmental organization, must in the nature of things be concerned secondarily at any rate while primarily having to do with the expenditures with questions of governmental organization and activities. It is. THE NEED EOE A NATIONAL BUDGET. 10 of course, to be borne in niiird that other than financial considerations primarily control the decision of these questions, but it can not be forgotten that no State can enter upon an administrative program, however desirable, the expense of which its financial resources do not admit it to assume. .Thus, a comprehensive naval program is entered upon for military and not for financial reasons. But if the resources of the country are insufhcient the nation will have to forego the advantages of such a program, however marked they may be. In this sense it may be said that a budget is in the nature of a prospectus and that its purpose is to present in summary form the facts necessary to the shaping of the policies of the Government so far as they affect its finances. Budgetary practice has been influenced by the constitutional relabetween the executive and legislative branches of government. Generally speaking, the executive authority (apart from the United States) has been conceived of as possessing pcweis of initiation and leadership while the legislative authority is regarded as possessing merely powers of final determination and control. In the United States, however, the legislature is usually regarded as the authority which initiates and determines a policy which it is the duty of the Executive to carry out. The effect of this conception of the relations of the Legislature to the Executive has been that the budget has been primarily an affair of the Congress rather than of the President. The Congress makes use of administrative ofRceis in order to obtain the information which it must have to determine the important questions of policy devolved upon it by the American system. These administrative ofhcers are acting as the ministerial agents tions existing of the Congress rather than as representatives of the President. most other countries the budget is in the nature of a proposal or program submitted on its responsibility by the executive to the legislature, in the United States the Peck of The result is that while in Estimates, our nearest approach to a budget, is rather a more or less well-digested mass of information submitted by agents of the Legislature to the Legislature for the consideration of legislative committees to enable the Legislature both to originate and to determine the policy which is to be carried out by the Executive during the coming budgetary period. Definition and purpose of the ludget.—Aa used in this report the budget is considered as a proposal to be prepared by the administration and submitted to the legislature. The use of a budget would require that there be a complete reversal of procedure by the Government—that the executive branch submit a statement to the Legislature which would be its account of stewardship as well as its proposals for the future. A national budget thus prepared and presented would serve the purposes of a prospectus. Its aim would 11 INTKODUCTION. be to present in summary form the facts necessary to shape the policy of the Government as well as to provide financial support. The summaries of fact included in the budget would also serve as a key or index to the details of transactions and of estimates which would be submitted with the budget or which would be contained in accounting records and reports. An act of appropriation which follows a budget by the is a grant of money branch to the executive branch of the Government. In the United States Government, in which the Congress habitually exercises the right to add to the estimates proposed by the Executive, and in which the President has no right to veto specific items in appropriation bills, items are usually found in appropriation acts which can hardly be said to have received Executive approval even where the appropriation acts containing them have been signed by the President. For, in many cases, formal Executive approval has been accorded to an appropriation act as a whole which contains items for which the Executive is not in any way responsible or to which he is positively opposed. In case the President has thus approved an appropriation act as a whole, he may, however, by legislative to. his subordinates in the administration, prevent the expenditure of public money for many items of which he disapproves, since an appropriation act frequently is an authorization rather than instruction a command. The constitutional inhibition that "no money shall be the Treasury but in consequence of appropriations drawn from made by law"' makes the budget an instrument of legislative control over the administration. The act of appropriation as the legal means of making funds available to the executive branch, also enables the Executive, or some officer directly responsible to the Executive, to exercise administrative control over liabilities incurred and over expenditures made by the many officers and agents employed by the Government in the conduct of its business. Every branch of the business of the Government is necessarily highly complex and technical. One of the most important offices of a budget is to supply the need for an effective means whereby those who are responsible for direction and control over technical processes and who understand the technical needs of the service may formally present to the Legislature and through the Legislature to the people a well-defined plan or prospectus of work to be financed in order that the Government may make provision for the needs of the country as by those whose duty it is to serve these needs. The Congress, as a dehberative body, while not in a position know what are the technical service requirements, is by reason of seen to its representative character best able to determine questions of policy involving the expenditure of money, i. e., decide what shall and what THE NEED FOE A NATIONAL BUDGET. 12 An shall not be undertaken. act of appropriation of public should therefore be the result of the most both branches of the Government. money careful consideration of Government calls into action both the "money powers of the Congress the one to "appropriating" raising" and the The exercise of expenditures. authorize to other provide funds, the of the people. weKare the immediately affects powers both of these For the purpose of considering the relations of "revenue" and "borrowing" to welfare, a budget should present for the consideration of For the purpose of conthe Congress a definite financial program. sidering the relation of expenditure authorizations to weKare, a budget should present a definite statement of the business to, be done, The financing of the — work program. The immediate relations or a of revenue raising to welfare have been a subject of constant national concern since the first year the Federal Government was organized. In fact, it reaches back through the it was one of the chief subjects of popular and agitation which culminated in the Declaration of Independence. During the entire national period a more or less definite revenue policy has been recognized. Though not presented in bud- Revolutionary period; interest getary form, definite policies pertaining to the welfare relation of revenue raising have furnished a definite basis for appeal to the electorate for support. With respect to revenue, there has been a well-defined policy of government which may be traced from the begiixning. With Government expenditure to welfare, Government revenues and borrowings to expenditures) respect to the relation of there has been no conscious policy, nor has the subject of financing (the relation of of great public concern except in times of war, when the i^roblem of defending our national integrity has depended on ability to finance the Government's needs. The result has been that been a matter the United States has had no definite financial program; appropriations have been regarded as special or local in their significance. It has only been within the last few years that what the Government does with its. vast organization and resources has received the attention which it deserves. As was said by the President in a recent message: In "political controversy it has been assumed generally that the individual citizen has little interest in what the Government spends. Now that population has become more dense, that Urge cities have developed, that people are required to live in congested centers, that the national resources frequently are the subject of private ownership and private control, and that transportation and other public-service facihtiea are held and operated by large corporations, what the Government does with nearly a thousand milhon dollars each year is of as much concern to the average citizen as the manner of obtaining this amount of money for public use. It is to the expenditure side of a budget that special attention given in this report. la is PART I. HISTORICAL AND DESCRIPTIVE. I. PERSONS REQUIRED BY LAW TO PREPARE AND SUBMIT ESTIMATES. II. III. IV. V. VI. VII. CONSIDERATION OF THE ESTIMATES BY THE EXECUTIVE BRANCH BEFORE SUBMISSION TO THE CONGRESS. THE FORM AND CONTENT OP ESTIMATES SUBMITTED. COLLATERAL INFORMATION MADE AVAILABLE TO THE CONGRESS PERTAINING TO REVENUES AND EXPENDITURES. CONSIDERATION OP ESTIMATES BY THE LEGISLATIVE BRANCH. THE FORM OF APPROPRIATION ACTS AND THE GENERAL CONDITIONS ATTACHED TO MONEY GRANTS. CONDITIONS ATTACHED TO MONEY GRANTS BY GENERAL LAW. DISCRETION GIVEN TO ADMINISTRATIVE OFFICERS IN ACTS OP APPROPRIATION. IX. CLASSIFICATIONS OF APPROPRIATIONS. X. THE POLICY OP THE CONGRESS WITH RESPECT TO ADMINISTRATIVE OFFICERS. XI. ORGANIC LAW INCLUDED IN ACTS OP APPROPRIATION. VIII. XII. CONSIDERATION AND ENACTMENT OF REVENUE MEASURES AND AUTHORIZATIONS TO BORROW MONEY. PAET I. HISTORICAL AND DESCRIPTIVE. I. LAW TO PREPARE AND SUBMIT ESTIMATES. PERSONS REaUIRED BY The original duties of the Secretary of the Treasury were evidently modeled upon English law and procedure. The act of September 2,^1789 {1 Stat., 65), "to establish the Treasury Department," made it the duty of the Secretary " to prepare and report estimates of the public revenue and the public expenditures." This act was followed by the act of May 10, 1800 (2 Stat., 79), which imposed on the Secretary the duty of digesting, preparing, and laying before Congress at the commencement of every session a report " on the subject of finance, containing estimates of the public revenue and public expenditures. .and plans for improving and increasing the revenues, from time to time, for the purpose of giving information to Congress in adopting modes of raising the money requisite to meeting the public expenditures." The act of August 26, 1842 (5 Stat., 536), changing the date of the beginning of the fiscal year from January 1 to July 1, confirmed this power and duty by reference to the two acts above The organic law evidently contemplated that a definite cited. budget should be submitted each year by the Secretary of the Treasury as the finance minister of the administration. This intention was not, however, realized. The jealousy and hostility engendered between the legislative and executive branches of the Government was such that Congress encouraged executive decentralization in budgetary matters. Moreover, the Chief Executive neither insisted upon his evident constitutional right to prepare nor accepted re- sponsibility for submitting to the Congress a definite budget as an administrative proposal; in practice he did not incorporate such annual message, nor did he address himself to Conproposal in his the subject. In practice the somewhat special message on gress by of duty of the Secretary of the Treasury with concept nebulous regard to the submission of a budget as an administrative measure, after the time of Alexander Hamilton, was lost sight of. In accordance with the existing practice as well as the expressed congressional 2^reference in the matter the specific duty of preparing and submitting estimates was shifted by statute law to the several heads of departments and independent establishments. Consequently, in the codification of the Statutes at Large, made in 1873, the prescriptions 15 THE NEED POE A NATIONAL BUDGET. 16 of duty of the Secretary of the Treasury were so modified as to read^ " the estimates of the public revenue and public expenditures for the (Rev. Stat., sec. 257.) year then currents several acts after 1842 and before the revision of the statutes this duty was recognized, and was expressed in section 3669 of the Revised Statutes in the following words "All annual estimates for fiscal By : the public service shall be submitted to Congress through the Secre- tary of the Treasury." This provision was later modified (act of July 7, 1884; 23 Stat., 254) so as to require that "hereafter all estimates of appropriations and estimates of deficiencies in appropriations intended for the consideration and seeking the action of any of the committees of Congress shall be transmitted to Congress through the Secretary of the Treasury, and in no other manner." The duty of the Secretary was again modified by act of March 3, 1901 (31 Stat., 1009, sec. 5), so as to insure that, in case of failure on the part of executive departments and other officers authorized or required to make estimates, to furnish them in the form required by law, the Secretary should estimate, on or before the 1st day of November of each year, " for such appropriations as in his judgment shall be requisite in every such case, which estimates shall be included in the Book of Estimates prepared by law under his direction for the consideration of Congress." In this series of statutory provisions is found a gradual reduction of the statutory powers of the Secretary of the Treasury from those of a "finance minister" to a mere editor without discretion; later a restoration to him of such power as was necessary to insure the proper formality in the submission of estimates by giving to the Secretary the power to make estimates for heads of departments when they were not in the fonn required. The present provisions of law aifecting the making and presentation of estimates are of two classes. They provide who shall make and prepare estimates they regulate the form in which the estimates shall be presented. The provisions determining who shall submit estimates are considered under two heads, viz ; a. h. Legal provisions pertaining to estimates for expenditures. Legal provisions pertaining to estimates of revenue. a. Legal provisions pertaining to estimates for expenditures. The most recent general legal requirement imposing a dutj on executive officers with respect to the preparatioai of estimates is the act of March 3, 1901 (31 Stat., 1009, sec. 5), which prescribes that the head of the several executive departments and other officers au,thorized or required to make estimates shall furnish to the Secretary of the Treasury, on or before the 15th day of October of each year SUBMISSION OF ESTIMATES. 17 their annual estimates for the public service, to be included in the Book of Estimates, prepared under definite prescription (sec. his direction. This is a more than that contained in the Revised Statutes 3669). Aside from this general requirement, there are also special laws governing particular officers. Thus, for example, section 3671 of the Revised Statutes requires that the Commissioner of Internal Revenue shall estimate in detail, by collection districts, the expense of assessing and of collecting internal revenue, and submit the same to Congress at the commence- ment of each regular session. So, too, the act of August 5, 1892 (27 Stat., 362), requires that the Commissioner of Fish and Fisheries shall embrace in the estimates of appropriations for the Fish Commission for the fiscal year 1894, and each year thereafter, estimates for all officers, clerks, and other employees whose services are permanent and continuous in their character and deemed to be necessary for an efficient and economical execution of the appropriations for the B'ish Commission. The act of March 3, 1903 (32 Stat., 1082), also provides that the Commerce and Labor shall submit to Congress for the year 1905, and annuall}' thereafter, estimates in detail for all personal services and for all general and miscellaneous expenses for the Department of Commerce and Labor. The act of May 27, 1908 (35 Stat., 382), finally provides that the Public Printer shall submit for the fiscal year 1910, and annually thereafter, estimates for all clerks and other employees required in the executive or administrative offices of the Government Printing Secretary of fiscal Office. 1). Legal provisions pertaining to estimates of revenue. is organized, the only officer who has the what the revenues are, and therefore the determining means for only officer who is in a position to make estimates of revenues, is the Secretary of the Treasury. It is under his jurisdiction that practically all of the revenues except those classed as " miscellaneous " accrue. It is under him that practically all of the revenue accounts are kept. As a matter of fact, those revenue accounts which are not kept by him relate to revenues which are not recorded For example, in the State Department a considat all as revenue. erable amount of revenue is obtained and later expended by agents of the Government abroad without being considered as revenue. As the Government In the Department of Justice the same practice obtains. The reve- nues which are reimbursable to appropriations also are carried But, generally speakdirectly to the credit of appropriations, etc. 49365—12 2 THE NEED FOR A NATIONAL BUDGET. 18 ing, it may be said that the Department of tlie Treasury is the only source of information with respect to this class of data. On the Secretary, therefore, must be imposed the duty of not only submit- ting estimates, but also of showing, the relation of estimates to expenditures. With respect to estimates of revenues the more impor- tant legal provisions are the following: 1. Act of February 26, 1907 (34 Stat., 949), Avhich provides that— The Secretary of the Treasury shall each year prepare and submit, in his annual report to Congress, estimates of the public revenue and the public expenditures for the fiscal year current, and also for the fiscal year next ensuing . at the time said report is submitted, together with a statement of the receipts and expenditures of the Government for the preceding completed fiscal year. 2. Act of March 4, 1909 (35 Stat., 1027, sec. 7), which provides that Immediately upon the receipt of the regular annual estimates of appropriations needed for the various branches of the Government it shall be the duty of the Secretary of the Treasury to estimate, as nearly as may of the Government for the next ensuing fiscal year. * * * be, the revenues II. CONSIDERATION OF THE ESTIMATES BY THE EXECUTIVE BRANCH BEFORE SUBMISSION TO THE CONGRESS. The one positive provision of law which requires consideration of by the executive branch of the Government before the estimates submission to the Congress is found in the act of March 4, 1909 (35 Stat, 1027, sec. 7), to which reference has already been made. The langTiage of this act is as follows If the estimates for appropriations, including the estimated amount necessary to meet all continuing and permanent appropriations, shall exceed the estimated revenues the Secretary of the Treasury shall transmit the estimates Congress as heretofore required by law, and at once transmit a detailed statement of all of said estimates to the President, to the end that he may, in giving Congress information of the state of the Union and in recommending to their consideration such measures as he may judge necessary, advise the Congress how, in his judgment, the estimated appropriations could with least injury to the public service be reduced so as to bring the appropriations within the estimated revenues or, if such reduction be not in his judgment practicable without undue injury to the public service, that he may recommend to Congress such loans or new taxes as may be necessary to cover the deficiency. to ; By this provision of law it seems to have been contemplated by the Congress that the President shall not review or revise the estimates for expenditure which are prepared by the several department heads to be submitted through the Secretary of the Treasury. It is made the duty of the Secretary of the Treasury " to transmit the estimates to Congress as heretofore required by law." It is made only a collateral duty to " at once transmit a detailed statement of all said estimates to the President." This view is reenforced by the further language of the act which provides that after the President has given consideration to the subject he shall " advise the Congress how in his judgment the estimated appropriations could with least injury to. the public service ie reduced." In other words, it seems to be contemplated that the Congress alone shall review the estimates submitted by heads of departments; that when prepared they shall be sent to the Secretary of the Treasury, who shall perform the duty of transmitting them to the Congress either before they are brought to the attention of the President or at the same time; that upon receiving this information about the estimates which have been sent to the Congress the President shall advise the Congress whether in his judgraent the estimates subTnitted should be reduced to bring them within the present revenue; or, again, whether the laws should be 19 THE NEED FOR A NATIONAL BUDGET. 20 changed to increase the revenue; or, loans should be authorized to such an as a third amount as choice, may whether be adequate meet appropriations requested. sa}'' that nothing is contained in the statutes which indicates the method to be pursued by heads of departments and other officers either in making up their estimates or in the con- to It is also in point to sideration of estimates before they are submitted. prescribed. who The heads of departments may in their turn may rely Only the form is rely on chiefs of bureaus, on statements prepared by their subordi- nates in the field or elsewhere for the information on which their esti- mates are based or, again, they may make use of the accounting division of the department to aid them in making estimates for the several services within their jurisdiction. Inasmuch, therefore, as at the present time it is seldom the case that complete, accurate, and intelligible expenditure data are collected in the several departments and services whose duty it is to prepare estimates, it may be said that the estimates as prepared are infrequently based on recorded facts. In many instances it is true that the number of employees and their compensation are fixed in the statutes in so definite a manner that estimates for salaries and wages are made as a result of mere mathematical calculation. This conclusion, however, would be on the assumption that the same work requirements are to be met during the subsequent year as during prior years. The statute law with regard to estimates vesting executive powers in and imposing duties on heads of executive departments and other officers does not give either to the President or to the Secretary of the Treasury the power to reduce the amount or amounts submitted by any head of department or other officer for any purpose except in the one case that has been mentioned, namely, in case the estimated expenditures in toto exceed the amount of estimated revenues. The Secretary of the Treasury has only the power to insist that the estimates submitted shall be " in the form " required by law. As an incident, the specific duty imposed on the Secretary of the Treasury ; (23 Stat., 254) is to " first cause the same to be properly classified, compiled, indexed, and printed under the supervision of the Chief of the Division of Warrants, Estimates, and Appropriations of his department"; and the act of July 31, 1894 (28 Stat., 208) provides that " the Division of Warrants, Estimates, and Appropriations in office of the Secretary of the Treasury is hereby recognized and the established as the Division of Bookkeeping and Warrants." This having been done, the Secretary of the Treasury is required to submit the estimates in the form of a " book of estimates " to Congress. The result is that, apart from such constitutional powers as the President may exercise in his capacity of Chief Executive, there is no authority vested in any executive or administrative officer to revise the estimates which may be prepared and submitted by any head of EXECUTIVE CONSIDERATION OF ESTIMATES. 21 an executive department or other officer; nor is there any executive officer or any official person or group in any branch of the Government required by law to consider the estimates from the viewpoint of the needs of the country or with the idea of bringing the estimated expenditures within the estimated revenue before submission to the Congress as a request for appropriation. As has been said, the only case in which provision is made by statute for the consideration of the combined estimates of the departments, or for the consideration of the proper correlation of the needs of the service before estimates are formally submitted, is where it is found by the Secretary of the Treasury that the demands contained in the estimates will in all probability be greater than the Treasury can meet without reduction of estimated expenditures, change of law with respect to revenues, or the making of loans. By reference to the appendixes of this report it will be found that this lack of provision for consideration of estimates on the part of the executive branch of the Government is at variance with the methods of preparing and submitting estimates in foreign countries. Thus, in the German Empire and Great Britain the treasury department In exercises a very effective control over departmental estimates. head the constitutional it is cabinet as the Canada and in Australia of the administration that discharges this function. It is also further to be noted that, in the countries last above referred to, the legisla- ture does not permit itself to consider or to originate any expenditure which is not requested or submitted for legislative considera- authorized to represent the executive branch of the it necessary for the cabinet as an administrative committee to consider not only what shall be the amount asked for, but also what shall be the purpose for which appropria- tion by service, officers thus making In other words, the administrative branch responsible for the formulation of a definite program of Government business, while the legislative branch is responsible for determining what amount of funds will be provided for doing the tions shall be requested. is made The fact that under our existing system the legislative branch made responsible for determining both questions of policy and what support shall be given in nd manner detracts from the ad- work. is vantage which would accrue to both branches and to the country of making the executive branch responsible for a definite proposal. iSTotwithstanding the lack of provision in our statute law for the consideration of estimates by the executive branch before submission to Congress, the practice has been for heads of departments Since 1908 to exercise more or less supervision over the subject. the regular practice has also been for the President to call together his Cabinet to consider estimates for expenditures before they are formally submitted to the Secretary of the Treasury. In other words, the President has taken jurisdiction over the estimates pre- THE NEED FOE A NATIONAL BUDGET. 22 pared by his subordinates before they go to the Treasury for editing in the Book of Estimates. consideration which has been given to the estimates by heads of departments and establishments and by the President and the Cabinet, sitting as a " budget committee," has been subject to grave and printing The limitations, viz The head of an executive department or establishment may or not give to the estimates his personal consideration, as he sees fit. There is no legal requirement that he shall do so. The result has been that there may or may not be developed a conscious depart1. may mental policy; there may or may not be an understanding between heads of bureaus and divisions of service with respect to representations to and requests from the Congress for funds the head of the department or establishment may or may not be advised as to the present or prospective needs of the services as presented by heads of bureaus and divisions in charge of the work, and therefore may or may not be in a position to exercise intelligently a control over the estimates of his department. 2. The consideration given to estimates by the President and the Cabinet as a " budget committee " is in large measure perfunctory, there being inadequate data either before members of the Cabinet, as the President's advisers, or before the President himself as head of the administration, for the proper consideration of matters in detail; there is an inadequate basis for judgment of the kind that would ordinarily be exercised by a board of managers of a business corporation. The best that can be done is for the President and the Cabinet, as a committee of departmental heads, to consider the relations of proposed estimates for expenditures, to take up certain questions of general policy, and to consider such general subjects only as may be presented by the several department heads. There is not only lack of consideration of the details of estimates on the part of the executive branch before they are submitted, but also lack of opportunity for the President, as the constitutional head ; of the administration, adequately to consider the one question which is required by statute to be submitted to him by the Secretary of the Treasury, viz, " giving to the Congress information of the state of the Union," and recommending whether or not the estimates as submitted should be reduced, whether the revenues should be increased, or loans be made to cover a threatened deficiency. In other words, develop responsibility on the part of the executive branch for proposals which are submitted to the Congress by the administration. 'V\'Tien the Congress the present system takes may tive is in every way inadequate to up the estimates for consideration, it has nothing before it which be considered as a definite, concrete, well-considered administra- program to be financed. III. THE FORM AND CONTENT OF ESTIMATES SUBMITTED. Wlaile small regard has been had in the statute laws for the means necessary to place on the administration responsibility 'for a definite budget proposal, there has been no lack of legislation with respect to the form in which estimates shall be prepared and submitted. Reference has already been made to the duty imposed on the Secretary of the Treasury for proper classification, compilation, indexing, and printing of the Book of Estimates. The act from which the Secretary's present powers are derived (23 Stat., 254). The exercise of this was passed July Y, 1884 power resulted in an established Each year, however, there were or continued form of presentation. numerous changes in substance as well as in the sequence of items. In order to secure greater continuity in the formal aspects of estimates the act of June 22, 1906 (34 Stat., 448, sec. 4), provided that thereafter the estimates for expenses of the Government, except those for sundry civil expenses, should be prepared and submitted each year according to the order and arrangement of the appropriation acts for the year preceding. Any changes in such order and arrangement, and any transfers of salaries from one office or bureau, and any consolidation of offices or bureaus desired by the head of any executive department were required to be submitted by note in the estimates. Not only was the executive branch required to follow the then existing form, -but committees in the Congress, in reporting general appropriation bills, were enjoined, as far as practicable, to follow the general order and arrangement of the respective appropriation acts for the year preceding. In this relation it is to be noted that the statute was passed without any revision of the old form and without rearrangement or attempt at reclassification of items so that they would follow a definite plan or theory of presentation. The result of the act has been to stereotype the form and arrangement by items as they then stood. The act of 1906 imposed a duty without specifying a remedy or means for enforcing its provisions. This defect was cured by act of March 4, 1909 (36 Stat, 90Y). The Secretary of the Treasury was required to rearrange the items in case they were not submitted " in form and arrangement " to comply with the provisions of section 4 of the legislative, executive, and judicial appropriation act approved " June 22, 1906. 23 THE NEED POE A NATIONAL BUDGET. 24 The foregoing requirements estimates ; but there are many are general, they apply to all annual millions of dollars appropriated each year which are contained in acts that do not require the submission of estimates and further action by Congress to make them effective. To get these before Congress, so that they will not be lost sight of, section 3670 of the Revised Statutes provides that the Secretary of the Treasury shall annex to the annual estimates of the appropriations required for the public service a statement of the appropriations for the service of the year which may have been made by former acts. There are numerous other laws which carry specific requirements with respect to the content of estimates. Thus, the law of March 3, 1883 (22 Stat., 552), makes it the duty of the heads of the several executive departments to submit to Congress each year, in the annual estimates of appropriations, a statement of the number of buildings rented by their respective departments, the purpose for which rented,, and the annual rental of each. Again, section 3661 of the Revised Statutes provides that the head of each of the executive departments and every other pu.blic officer who is authorized to have printing- and binding done at the Congressional Printing Office, for the use of his department or public office, shall include in his for appropriations for the next fiscal year such annual estimates sum or sums as may him seem necessary for printing and binding, to be executed under the direction of the Congressional Printer. This was supplemented to by the act of June 30, 1906 (34 Stat., Y62, sec. 2) which requires that thereafter there shall be submitted in the regular annual estimates to , Congress, under and as a part of the expenses for printing and bindand binding required by each of the executive departments, their bureaus and offices, and other Government establishments at Washington, D. C, for each fiscal year. ing, estimates for all printing The efficiency of ported in the Book employees is another subject which is to be reUnder the act of July 11, 1890 of Estimates. (26 Stat., 268), each head of the several executive departments of the Government is required to report to Congress each year in the annual, estimates the number of employees in each bureau and office, and the salaries of each, who are below a fair standard of efficiency. While the information is highly desirable, the mere imposition of such a mandate does not of itself accomplish its purpose. Before any employee may be adjudged as falling below a " fair standard " of efficiency some standard must be established. The service is without any standard. To establish standards will make necessary a very careful study of the elements of efficiency in workmanship for each kind of employment. Another definite statutory requirement under present conditions which is practically ineffective is contained in the act of March 2 POEM AND CONTENT OF ESTIMATES. 25 1895 (28 Stat., 808, sec. 7). Under this act it is made the duty of the head of each executive department or other Government establisliment in the city of Washington to submit in tlie annual Book of Estimates a statement as to the condition of business in his department or other Government establishment. Just what was intended to be the content of this report is difficult to determine. Aside from the general phrase, " condition of business," this language is used " Showing whether any part of the same is in arrears, and if so, in what divisions of the respective bureaus and offices of his department or other Government establishment such arrears exist, the extent thereof, and : the reasons therefor." Whatever construction may be placed on the foregoing prescription of law, it is evident that it would be imit in the same way besome method provided for uniformity of classification of data in accounting and reporting. That is, were the statute interpreted to mean a report on " work in progress " this would be impossible, since some do not attempt to keep records oflhis kind and those who do, proceed on different theories in the compilation of data. practicable for each department to interpret fore there is ; Further than this there has been no insistence by the Congress on compliance with the statute. One concrete provision is found in this act, which may be complied with, viz, " also a statement of the number and compensation of employees appropriated for in one bureau or office who have been detailed to another bureau or office for a period exceeding one year." Notwithstanding the ease with which the data may be kept and reported the clause The Eevised is in part, at least, a dead letter. Statutes, section 3663, prescribe that — ' Whenever any estimate submitted to Congress by the head of a department asks an appropriation for any new specific expenditure, such as the erection of a public building, or the construction of any public work, requiring a plan before the building or work can be properly completed, such estimates shall be accompanied by full plans and detailed estimates of the cost of the whole work. All subsequent estimates for any such work shall state the original estimated cost, the aggregate amount theretofore appropriated for the same, and the amount actually expended thereupon, as well as the amount asked for the current year for which such estimate is made. And If the amount asked Is in excess of the original estimate the full reasons for the excess, and the extent of the anticipated excess, shall be also stated. While this is desirable, it is to no record is made in a central be noted that at the present time office of the Government showing what must be subse- contracts have been authorized by Congress that quently appropriated for if the work is completed. There are other statutory requirements which are intended to assist the Appropriation Committee to get before them items that are in a measure unusual. Thus, section 3664 of the Eevised Statutes prO'vides that whenever the head of a department finds that THE NEED FOE A NATIONAL BUDGET. 26 items of estimates about to be submitted vary n>aterially in amount appropriation ordinarily asl^ed for the object named, and especially from the appropriation granted for the same objects for the preceding year, and whenever new items are introduced into estimates, he shall accompany the estimates by minute and full explanations of all such variations and new items, showing the reasons from tlie and grounds upon which the amounts are required and the different items are added. Annual appropriations are by law made available for meeting which the funds are granted. These obligations may be for work or for supplies. In making plans for subsequent periods these must be taken obligations incurred before the end of the fiscal year for into account. this end. Section 3665 of the Revised Statutes aims to reach designate not only the next if fiscal head of each department that he shall It requires of the year but also amount required to be appropriated for the the amount of the outstanding appropriation, there be any, which will probably be required for each particular item of expenditure. Whether because of its indefiniteness or because the information needed is not insisted upon, this statu.te is a dead letter. desirable for Members of Congress to have before them speinformation with respect to the data upon which estimates are projected. To this end section 3660 of the Eevised Statutes provides that the heads of departments, in communicating estimates of expenditures and appropriations to Congress or to any of the committees thereof, shall specify, as nearly as may be convenient, the sources from which such estimates are derived and the calculations upon which they are founded, and shall discriminate between such estimates as are conjectural in their character and such as are framed upon actual information and applications from disbursing officers. Similarly provision is made that Members of Congress shall have information with respect to the legal authority under which the expenditures or proposed expenditures are to be made. This is covIt is cific ered by the same section of the statute to which reference has just been made, as follows They shall also give reference to any law or treaty by which the proposed expenditures are, respectively, authorized, specifying the date of each, and the volume and page of the Statutes at Large, or of the Revised Statues, as the case may be, and the section of the act in which the authority is to be found. Another important point is relates to the content of the covered in the present practice; this of Estimates. To the end that be assured that the estimates for the Book committees of Congress may fiscal year shall be brought before them at one time, the act of June 22, 1906 (34 Stat., 448, sec. 4), prohibits the submission of next "special or additional estimates," except in so far as may be found FORM AND CONTENT OF ESTIMATES. 27 necessary to carry out laws subsequently enacted, or when deemed imperatively necessary for the public service by the department in which they shall originate, in which case such special or additional estimate shall be accompanied by a full statement of their imperative necessity and reasons for their omission in the annual estimates. number of provisions of law which affect form of the presentation of estimates and which relate to specific Finally, there are a large the departments or services. A full list of these will be found under the heads of appropriate departments and services in the appendix entitled " Digest of laws governing the preparation and submission of estimates." Mention has several times been made of what is called the " Book The official title of this book is "Letter from the Secretary of the Treasury transmitting Estimates of Appropriations required for the Service for the Fiscal Year ending June 30, 19 ." This letter is addressed to the Speaker of the House of Representatives. In this Book of Estimates the material is arranged under the of Estimates." — following heads Civil establishment. Department of Agriculture. Foreign intercourse. Military Establishment. Naval Establishment. Indian affairs. Pensions. Public works. Postal service. Miscellaneous (including the District of Columbia). These various heads correspond roughly to the more important appropriation bills which are regularly brought before the House of Eepresentatives. In addition to the materials grouped under these heads may be found material grouped under the head of " Permanent annual appropriations." This is followed by a " Recapitulation," an "Appendix " of explanations, and an " Index." The estimates for the year ending June 30, 1913, made for the Civil Service Commission and found on pages 22, 23, 24, and 25 of the Book of Estimates for 1913, are a good example of the form of presenting estimates. fiscal These read as follows THE NEED TOK A NATIONAL BUDGET. 28 Estimates of appropriation^! required for the service of the June fiscal year ending 30, 1913. Total amount General object (title of appropriation), date of acts, references to Statutes at Large, or to Revised Statutes, and estimated amount required for eacti detailed object. to Amount appropri- be appropri- ated for the ated under fiscal year each head ending June lappropriation. SO, 1912. CIVIL SEEVICE COMMISSION. Commission Salaries, Civil Service — Three commissioners, at 85,000 each (S500 additional for the president of the commission and SI, 000 each additional for otlier 2 commissioners submitted) (a) (acts of Jan. 16, 1883, vol. 22, pp. 403, 404, sees. 1-3; Mar. 4, 1911, vol. 36, p. 1185, sec. 1).. $15, 000. 00 One chief examiner (.S500 additional submitted) (&) (same acts) One secretary (S500 additional submitted) (c) (same acts) One assistant chief examiner, who also will act as chief of divi. sion (in lieu of 1 3, 500. . 3, 000. 00 00 assistant chief examiner; S250 additional sub- 26, 1903, vol. 32, p. 866, sec. 1; Mar. 4, 1911, vol. 36, p. 1185, sec. 1) One assistant secretary, who also will act as chief of division (in lieu of 1 chief of division; $250 additional submitted) (e) (same acts) One chief of division (SlOO additional submitted) (f) (same acts). . One examiner (act Mar. 4, 1911, vol. 36, p. 1185, sec. 1) Four examiners, at $2,000 each (1 in lieu of 1 chief of division, rural carrier examining board) (g) (acts Feb. 3, 1906, vol. 33, p. 643, sec. 1; June 22, 1906, vol. 34, p. 401, sec. 1; Mar, 4, 1911, vol. 36, p. 1185, sec. 1) Four examiners, at $1,800 each (act Mar. 4, 1911, vol. 36, p. 1185, mitted) (d) (acts Feb. sec. 1) 2,500.00 2, 250. 2, 100. 2, 400. 00 00 00 8,000.00 7, 200. 00 Five clerks of class 4 (1 additional submitted) (*.) (R. S., p. 27, sees. 167-169; act Mar. 4, 1911, vol. 36, p. 1185, sec. 1) Twenty clerks of class 3 (2 dropped in lieu of 1 district secretary, at $2,000, and 1 district secretary, at $1,800, field force, esti- mated for, and 1 additional submitted, in lieu of 1 clerk at $840, field force, dropped (g) (li) (j) (same acts) Twenty-nine clerks of class 2 (1 additional submitted) (g) (A) (same acts) 9, 000. 00 32, 000. 00 40, 600. 00 Thirty-nine clerks of class 1 (1 additional submitted) (g) (k) acts) Thlrty-foui clerks, at $1,000 each (2 additional submitted, and 2 clerks, at $720, field force, dropped) (g) (h) (same acts) Twenty-one clerks, at $900 (1 additional submitted) (g) (li) (same acts) One superintendent of buildings, appurtenances, and supplies, who shall also be a clerk (i) (submitted) (same Oueelectrician and engineer (!) (submitted) One general mechanic (j) (.submitted) One messenger (E. S., p. 27, sees. 167-169; act Mar. 46, 800. 00 34, 000. 00 18, 900. 00 1,600.00 00 900 00 1, 200. 4, 1911, vol. 36, p. 1185, sec. 1) (B. S., p. 27, sees. 167-169; act Mar. 4, 1911, vol. 36, p. 1185, sec. 1)- . One assistant messenger (g) (acts Feb. 3, 1905, vol. 33, p. 643, sec. 840. 00 One engineer 840. 00 - Mar. 4, 1911, vol. 36, p. 1186, sec. 1) One telephone switchboard operator (act Mar. 1; 720. 00 4, 1911, vol. 36, p. 1185, sec. 1) Two firemen, at $840 each ($240 additional submitted) act) ; One fireman 720.00 (j) (same (submitted) Three watchmen, at $720 each (1 additional submitted) (i) (act Mar. 4, 1911, vol. 36, p. 1186, see. 1) Two elevator conductors, at $720 each (1 additional submitted) 1 680. 00 (!) (i) (same act) (3 additional submitted) (0 (same act) Five messenger boys, at $360 each (2 additional submitted) (i) \' (same act) Three charwomen, at $240 each (!) (submitted) Six laborers Salaries, Field Force, Ciml Service Commission— district secretaries, at .52,400 each (acts Fob. 3, 1905, vol 33 p. 643, sec. 1; Mar. 4, 1911, vol.36, p. 1185, sec. 1).... One district secretary (same acts) Five district secretaries, at $2,000 each (1 additional sulDmitted 720 00 2 160 00 1 440 oo 3 960 00 800 00 720. 00 i $246, 560. 00 Two inheuoflclork, class3,omceforce, droppod)(j)(sameacts) Three district secretaries, at $1,800 each (1 additional submitted in lieu of 1 clerk, class 3, office force, dropped) (j) (same acts) One One One clerk of class 4 cleric of class 3 (same (same (same acts) acts) acts) clerk of class 1 Seven clerks, at $1,000 each (same acts) Six clerks, at $900 each (same acts) 4 800 00 2' ' 6 400 00 1 "!!!!!!!]"' 200 00 10 000 00 1' i 7' g' 800 00 600 00 200 00 ooo' 00 400' 00 $227, 230. 00 FORM AND CONTENT OF ESTIMATES. Estimates of appropriations required, etc. 29 — Continued. Total amount General object (title of appropriation), date of acts, references to Statutes at Large, or to Revised Statutes, and estimated amount required for each detailed object. to Amount appropri- be appropriated for tlie ated under fiscal year each head ending June | of appropriation. civn. SERVICE 30, 1912. COMMISSION— continued. — Salaries, Field Force, Civil Service Commission Continued. Tour cleris, at S840 each {1 dropped) (h) {same acts) Onemessenger (same acts) One mes.^enger boy (same acts) 83, 360. 00 840. 00 480. 00 $42,560.09 Salaries, Fxpcrt Framiners, Civil Service Commission: For the emplojnnent of expert examiners not in the Federal service to prepare questions and rate papers in examinations on special subjects for which examiners' within the service are not available (act Mar. 4, 1911, vol. 36, p. 1186, sec. 1) s. Field Examiners, Civil Service Commission: Not to exceed 8 examiners available for field duty (ft) (sub- 3,000.00 3, 000. 00 " mitted) 12, 000. Total salaries. Civil Service — (a) Commission of the commission has multiplied many times since the passage of the civil-service law, both in volume and complexity. The only increases attached to the position of commissioner were from S3,500 to 84,000 in 1907, and from 84,000 to 84,500 for the position of president of the commission in 1909. As indicating the increase in the volume of the commission's work it be pointed out that in 1883 the number of positions subject to competitive examination under the civil-service law was less than 15,000 and the number of such positions is now about 225,000. The commission's work has increased not only in the number and requirements of positions subject to examination, but in the diversity This has been particularly of duties in the administration of the law. true in later years. higher salary seems to be required in order to make the compensation of these positions at all adequate to their duties and res poiLsibili ties. (6) The salary of the position of chief examiner, 83,000 per annum, was specifled in the act of 1883, and has remained unchanged to the present time, although the amount and variety of the examining work have increased with the growth and development of the work of the commission. In consequence of this growth the number of different kinds of examinations held annually has increased from less than a dozen in 1883 to over 400, and the number of persons examined from 3,642 in 1883 to nearly 125,000 for the last year for which figures are available (1909-1910). reasonable increase in the compensation of this position is necessary in Note. The work may A A order to and make it at all commensurate with its greatly enlarged demands duties. (c) Proportionate with the increase in the extent and variety of the commission's work as outlined above, additional requirements and duties have been added to the position of secretary. This is the administrative position in the organization of the commission, and as such the salary attached to it should be commensurate with that of similar positions throughout the service. ((f) In the Organization of the commission the position of assistant chief examiner has been combined with that of chief of the examtotng division, a large and responsible division. From the very nature of this position an increase in its compensation should be made, proportionate to that submitted for the position of chief examiner. (e) n the commission's organization the position of assistant secretary and that of chief of the appointment division have also been combined. The duties and responsibiUties 00 .305,630.00 of this joint position are represented by its designation, and a larger salary should be provided commensurate with that submitted lor the position of secretary. of the chief of divi(/) On account of the long service and large duties sion assigned to the application division, an Increase of 8100 in his salary is recommended. is made for the (g) In the current appropriation separate provision force of a Eural Carrier Examining Board. The work assigned to the employees for whom appropriation is made under this heading is no different in character from that of corresponding emplojrees in the main part For the rural carrier service examinations are of the commission's force. required to be held, with the attendant announcement of examinations, distribution of appUcations, scrutiny of preliminary qualtacations of applicants, conduct of the examinations, preparation and rating of the tests in the examination, preparation of eligible registers, and certification in response to flic requests of the department, investigation of complaints agamst appUcants and eligibles, and of charges of political activity, etc as usual and customary for other branches of the service. In the interests of good admuiistration the work connected with the rural carrier service is now being done in the several divisions of the oflice of the commission, to which the work naturally and logically falls in the economy 272, 790. 00 THE NEED FOK A NATIONAL BUDGET. 80 Estimates of appropriations required, etc. — Continued. Total amount General object (title of appropriation), date of acts, references to Statutes at Large, or to Revised Statutes, and estimated amount required for eacla de- to be' appropri- ated under eacb head tailed object. of appropri- ation. CIVIL SERVICE COMMISSION —cantinued. There is no more reason for a separate appropriation for this force of employees than for any other division of the comThe various kinds of work connected with the mission's office force. administration of the civil-service law and rules in relation to appointments to positions of rural carrier naturally and properly distribute themselves among the other divisions of the office. For these reasons the commission, in the estimates herewith submitted, recommends that this appropriation be consolidated with the appropriation for its office force at Washington. of the offi-ce organization. A net increase of four (exclusive of the superintendent of building, appurtenances, and supplies) in the clerical force is estimated for: One 4, lofcla^sS, 1 of class 2, 1 of class 1, 2 at $1,000, and 1 atS900, being submitted in lieu of 1 clerk at S840 and 2 at S720, field force, dropped. (See note j, field force.) The net increase of 4 clerks is absolutely necessary for the prompt and efficient performance of the clerical work of the commission, which in general has increased during the past year. To retain the most efficient employees there should be opportunity for promotion. The number of clerical positions in the higher classes is relatively small when compared with the number in the lower classes. On account of the difficulty experienced in obtaining and retaining efficient clerks at low salaries and with limited opportunities for promotion, it is proposed to drop some of the lower salaried positions and add a few in the higher classes, so as to increase shghtly the average clerical salary and thereby to furnish an incentive for the most competent clerks to remain in the service of the commission. (;) The occupation of the commission of a modern office building, having practically double the amount of floor space in the former quarters, will necessitate an increase in the force for the care and protection of the building and the operation of machinery and appurtenances. The following increase in force Is required for this purpose: One superintendent of building, appurtenances, supplies, etc., at SI, 600 (in lieu of estimating for an additional clerk at the same salary). The new building is equipped with a steam heating plant, two electric elevators, an electric refrigerating plant for drinking water, and an appliance for furnishing hot water, all of which will necessitate an increase of force, and it is desired to have a properly qualified and designated employee to place in charge of the force required. It is proposed merely to change the designation of the employee now performmg the work from clerk to superintendent of building, without increase in compensation. One electrician and engineer, at SI, 200, whose services will be necessary in connection with the machinery and appliances above mentioned and in caring for the wiring of the building. One general mechanic, at S900, whose services will be necessary in repairing furniture, filing cases, and other apparatus, and in painting and other mechanical labor necessary to expedite the work and' to keep the furniture and office appliances in good order. One additional fireman will be needed, making 3 in all, so that each may not be required ordinarily to serve for longer than S hours a day. When the heating plant is not in operation, the fnemen will be used to relieve watchmen, laborers, and messengers. It is also desired to promote, to 3840 the 2 firemen now employed at 3720, in view of their long and ^(ft) clerk of class faithful service. One watchman will be necessary, in addition to the 2 heretofore provided, that the building may be fully protected and that tours of duty shall not exceed 8 hours each. One additional elevator conductor is needed, there being 2 elevators in the building, both of which should be in operation in order properly to carry on the business. At present but 1 elevator conductor is allowed, and it will be absolutely necessary to have an additional one to assign to the other elevator. Two additional messenger boys will be required; 2 additional skilled laborers are needed for assembling and preparing mail for dispatch and delivering incoming mail, to care for supply room and shipping, and to relieve messengers, watchmen, and similar employees in emergencies. One additional unskilled laborer will be required, on account of the increase of such work as trucking supplies, caring for walks, steps, and parking, gathering waste paper, moving furnitiure, etc. Three charwomen for morning and evening work are necessary to clean the offices properly. Heretofore the laborers have been assigned to this work, but on account of the larger floor space to be kept clean they can not now do all this work. (j) TheVe are at present on the rolls of the commission 11 persons who act as district secretaries, 2 of whom are clerks, class 3. Their statutorydesignations and pay should correspond to and be commensurate with the duties and responsibilities of the positions they are filling. It is pro- appropnated for the fiscal year ending June "0, 1912. FOBM AND CONTENT OF ESTIMATES. Estimates of appropriations required, etc. 31 — Continuecl. Total amount General object appropriation), date of acts, references to Statutes at Large, or to Revised Statutes, and estimated amount required for each de(title of to be appropriated under each head tailed object. of appropriation. CIVIL SERVICE Amount appropriated for the fiscal year ending June 30, 1912. COMMISSION— continued. 2 clerks of class 3 from tbe office force, so that the increase ai)propriation requested for this purpose is actually only SbOO. It is also proposed to drop from the field force 1 clerk at S840 and 2 clerks at S720 each, in lieu of additional estimated for in office force. {See note h.) (k) Except low-salaried postmasterships, the commission, under existing regulations, is wholly responsible for the selection and appointment of classffied fourth-class postmasters and rural carriers, appointment being required of the highest eligible in examination. While the simple examination given affords some basis of competition, it is not wholly dependable as an expression of capability, and gives little information as to the important elements of character, industry, and reliability. All other positions in the classffied service are filled by selection from the highest three names made by the appointing officer, he having the right and it being his duty to make a choice with due regard to character, reliability, and industry. Wbile the rules contemplate that the actual test of fitness be given during the first few months of service as a probationer, the cost of equipment and expense to appointees in entering upon the duties of postmaster or of rural carrier make it highly important that a properlj'- qualified be selected at the outset to avoid loss and embarrassment, which necessarily follow if the appointee is required to return to private avocation. Under the present system, therefore, the commission should have a corps of examiners or inspectors for duty constantly in the field and available to visit the community where there is a vacancy in the position of fourthclass postmaster or of rural carrier to secure at first hand reliable and accurate information of the character and personal fitness of the person whose name is highest on the register resulting from the examination, and for assignment as inspector or supervisor of all investigations of charges of whatever character ordered by the commission. posed to drop m man Traveling Expenses, Civil Service Commission— Necessary traveling expenses, including those of examiners acting under the direction of the commission, and for expenses of examinations and investigations held elsewhere than at V.'ashington (S5,000 additional submitted) (act Mar. 4, 1911, vol.36, p. 1186, sec. 1) Note.— The appropriation for the fiscal year ending June 30, 1912, for traveling expenses is 512,000, the same as the regular appropriation for the preceding year, near the end of which it was necessary to ask for and obtain a deficiency appropriation of SI, 500, notwithstanding the fact that all restrictions and limitations on the use of the appropriation consistent with the requirements of the administration of the law and rules had been observed. Drafts upon this appropriation will probably be more during the coming year so far as the usual and ordinary business is concerned, and the recent classification of the position of assistant postmaster and clerk in all post offices of the first and second classes wdll make an increase of travel absolutely necessary in organizing and instructing boards of examiners at such offices. — Delivery Service, Civil Service Commission Purchase and maintenance of a motor delivery —At the wagon (submitted) wagon service of this office is maintained by the Interior Department, but, o^^ing to the distance, that department is not able to maintain the service in a satisfactory manner and desires to be relieved of it. Note. Electric Conduit present time the and Connections, Civil Service Commission— and connections, connecting the commission's building War, and Navy Department Building (submitted) Electric conduit with the State, Note.— This item is estimated for to enable the commission to secure electric current from the State, War, and Navy Department Building at a cost of from 2 to 2,^- cents a kilowatt, whereas the present cost of the commercial current is 6 cents a kilowatt. Stationery, Civil Service Commission— Stationery for the Civil Service Commission (act Mar. vol. 36, p. 1218, sec. 1) ' 4, 1911, 55, 000. 00 — Textbooks and Books of Reference, Civil Service Commission Textbooks and books of reference for examiners, Civil Service Commission (act Mar. 4, 1911, vol. 36, p. 1218, sec. 1) 250. 00 917,000.00 512,000.00 THE NEED FOE A NATIONAL BUDGET. 32 Estimates of appropriations required, etc. — Continued. Amount General object (title of appropriation), date of acts, references to Statutes at Large, or to Revised Statutes, and estimated amount required for each detailed object. appropriated for the fiscal year ending Jime 30, 1912. CIVIL SERVICE — Continued. — COMMISSION Contingent Expenses, Civil Service Commission Fuel and lights, furniture, carpets, advertising expressage, repairs to cases and furniture, and other absolutely necessary expenses (S5,000 additional submitted) (act Mar. 4, 19U, vol. S12, 500. 00 36, p. 1218, sec. 1) Note. — The regular appropriation for the present year ending June 30, being an increase of $1,000 over last year's regular approdeficiency appropriation of S4,000 (available during 1911-12) was made for expenses incident to the moving to and fumisliing the new building. Under the appropriation of last year nothing wliich was not absolutely indispensable was purchased, that as large an amount as possible might be available to defraj' the expenses of moving to and fitting up the new building. This causes a pressing need for many necessary articles wliich can not be met on account of the great increase in the fixed charges payable and the contingent fund since removal to the new building. As an illustration it may be cited that the fixed charges for electricity for power and hghting in the new building will exceed those for the old 1912, is 87,500, A priation. building by more than S1,000. — of Building Civil Service Commission Rent of building for Civil Service Commission (acts June 25 1910, S16, 875. 00 vol. 36, p. 795, sec. 1; Mar. 4, 1911, vol. 36, p. 1219, sec. 1) Bent , , — Note. The foregoing estimates for stationery, textbooks, contingent expenses, and rent of building are embraced in the estimates of the Secretary of the Interior. Total Civil Service Commission. In this Book of Estimates it will be noticed that are arranged in parallel columns to 1. The total amount monetary items show under each head of appro- to be appropriated priation (next fiscal y6ar). 2. Amount appropriated for the fiscal year ending June 30, ,1912 (current year). It is further to be noted that there is no attempt made to present information with respect to the actual expenses incurred by any branch of the service and that little if any information is provided either in the Book of Estimates or in collateral reports which would lay the foundation for considering: (1) The economy or efficiency of the service; (2) the character of expenditures made; (3) the character of results obtained (4) the extent to Avhich the service has covered the field or accomplished the purpose of its establishment ; (5) the extent to which State, local, operating; that is, and private agencies are cothere are practically no data laid before the Con- gress except a bare record of the action which was taken by the previous year in making appropriations for the current fiscal year. Against this as a background are cast the details of estimates of expenditures for the next fiscal vear. Congress itself the IV. COLLATEKAL INFORMATION MADE AVAILABLE TO THE CONGRESS PERTAINING TO REVENUES AND EXPENDITURES. a. Annual report of the Secretary of the Treasury. Eeference has been made to the lack of information contained in Book of Estimates pertaining to the cost and character of serv- the economy and efficiency with which public business is transacted, etc., practically the only information which comes before Congress in the Book of Estimates being the action of the last Congress showing the amounts appropriated for the current j^ear and the amounts requested for the next fiscal This information is carefully scrutinized as to the form in year. which it is presented to see that there is compliance with the several statutes above cited, but the explanatory data are meager. For the information necessary to proper consideration the Congress must look to other sources. The one other source most largely drawn upon is the direct interrogation of department representatives and special reports requested by members of appropriation committees. As a matter of fact, a very large part of the time of these committees, as the records will show, is taken up with interrogations deice rendered, the results obtained, the draw put data that should be submitted in the estimates themselves or in regular reports. As has already been said, the Secretary of the Treasury is required each year to "prepare and submit in his annual report to Congress estimates of the public revenues and the public expenditures of the fiscal year current, and also * * together with a statement of the fiscal year next ensuing * the receipts and expenditures of the Government for the preceding signed to The report mentioned is a report that has been submitted each year for more than a century it has also been accepted fiscal year." ; as compliance with the constitutional requirement (art. 1, sec. 9, par. 7), which makes mandatory the publication, from time to time, of "a regular statement and account of the receipts and expendiThe first and signed portion of the' tures of all public money." report contains the comment of the Secretary of the Treasury on the! various subjects effecting the Government financing. For example, in the report submitted December 4, 1911, the following topics are discussed Estimates. Banking and currency reform. 49365—12 3 33 34 THE NEED FOE A NATIONAL BUDGET. . National currency associations. Panama Canal bonds. Postal-savings bonds. Efficiency and economy. Civil-service retirement. Reorganization of customs districts. Transfer of Treasury officials to classified service. Budget system. Central power plant. New building for auditor's United States assay I office. offices. Kehaibilitation of the customs districts. Protest fees. Ad valorem and specific duties. Scientific tariff legislation. Exemption from duty allowed returning residents of the United States. Public Plealth Service. Revenue-Cutter Service. Use of certified checks. Gold certificates against bullion and foreign coin. Alaska banking situation. Minor amendments to the national-bank act. System of paying national-bank examiners. Sinking fund. Hall of records. New buildings for the Departments of State, Justice, and Commerce and Labor. New building for the Bureau Opium. Engraving and Printing. of Oleomargarine. Finances. Receipts and disbursements, fiscal Condition of the Treasury, June \ year 1911. 30, 1911. Comparison of receipts, fiscal years 1910 and 1911. Comparison of disbursements, fiscal years 1910 and 1911. Estimated Estimated Estimated Estimates ordinary receipts (fiscal year 1912). ordinary disbursements, fiscal year 1912. ordinary receipts, fiscal year 1913. of appropriations, fiscal year 1913, as submitted by executive departments. Statement of estimates of appropriations for 1913 decreased under appropriations for 1912. Exhibit of appropriations for 1912. COLLATERAL INFORMATION MADE AVAILABLE. 35 The character of the information contained in tliis report is in part a statement of fact and in part a prophecy. The statement of fact also deals in part with certain broad questions of Government finance and administration, and in part with the work of the Department of the Treasury. required as a basis As a statement of fact giving information for congressional action, the report is either inade- quate or misleading in two particulars, (1) the data pertaining to disbursements do not follow the arrangement or classification of the Book of Estimates, nor do they follow the subject classification found in department reports; (2) the exhibits showing disbursements are misleading in that they do not accurately reflect expenditures. The records from which the report is prepared are not true records of expenditures. They are primarily records of cash ad- vanced by the United States Treasurer to disbursing officers, one being classified by appropriations, the other being classified by disbursing officers. An effort is thus made to approximate actual expenditures, but the exhibits contained in the rejDort can not be considered more than approximations and are probably millions of dollars at variance with the fact. The assumed and reported cost of work done by the Government is by appropriation titles. This is at times misleading in that the cost of a particular project or undertaking may be met in part by several appropriations as well as by issues from stores on hand of which the Government carries quantiNot only has there not been an attempt ties costing many millions. made to provide the Congress with the information needed to think intelligently about the Government's financial needs, but also Treasury officials have said that in their opinion this is not a subject in which they should interest themselves. Finally the comment of the Secretary in his annual report deals also in part with questions of general importance and in part with subjects purely departmental. Failure to distinguish the Treasury departmental report from the report of the Secretary as the head of the central business office of the Government for the information of the President and of the Congress tends to confusion. In the annual report of the Secretary of the Treasury the data of is indicated by the following excerpt: estimates are very meager, as Fiscal year 19J2. receipts of tlie GoA-erninent for the current fiscal year are estimated upon the basis of existing laws, as follows: $296,000,000 From customs 290, 000, 000 From internal revenue, ordinary 25,000,000 From corporation tax 55.000,000 From miscellaneous sources The ordinary Total estimated receipts $660,000,000 THE NEED FOE A NATIONAL BUDGET. 36 The disbnrseuieiits for the For For For For For For same period are estimated as follows the civil establishment the War Department the Navy Department $172,000,000 165,000,000 125, 000, 000 17,000,000 154,000,000 22, 775, 000 the Indian Service pensions interest on the public debt $655,775,000 Total estimated disbursement Or an excess in ordinary receipts (carried The information given forward) 10,225,000 not supported by any concrete data with is respect to the different subclasses. In the estimates of reA'enue from miscellaneous sources (amounting to $55,000,000 for the year 1912) there is no effort to show what pai-t of the estimate consists of trust- fund receipts, property, part Avliat is made up of " sales " of Government etc. 5. Gomhmed statetnent of receipts and disbursements. Under the act of July 31, 1894 (28 Stat., 210), the Secretary of the Treasury submits " a combined statement of the receipts and expenditures of the Government during the fiscal year ended June .' This statement is divided into two main parts, namely, 30, receipts and disbursements. That portion devoted to the receipts treats in the first place of the receipts into the general fund. receipts are deri^'ed The 1. Customs. 2. Internal revenue. 3. Public lands. 4. Miscellaneous sources. receipts These from from the first three sources are classified by districts Miscellaneous receipts are classified in accordance Avith the departments and administrative organizations from which they have come. Two important items in the miscellaneous receipts are " Public-debt receipts " and " Postal revenues." The portion of the statement of receipts and disbursements devoted to receipts terminates with a recapitulation of receipts for the fiscal year. and by States. The data of expenditures are classified as Disbursements from the general fund. 2. Postal service (amount paid from postal revenues). The classification is by subjects of appropriation. Prior to the publication of the report for 1911 the expenditures were classified by columnar arrangement under the following heads 1. Salaries. Ordinary expenses. Public works. Miscellaneous. Total. COLLATBBAL INFOEMATION MADE AVAILABLE. The method employed was for obtaining information thus presented so palpably misleading as to call for in his special 37 comment by message to Congress of March 3, the President 1911, as follows The chief cliffionlty in secariug economy and reform is the lack of accurate informatlou as to what tJie money of the Government is now spent for. Talie the combined statement of the receipts and disbursements of the Government for the fiscal year ended June 30, 1910, a report required by law and the only one purporting to give an analytical separation of the expenditures of the Government. This shows that the expenditures for salaries for the year 1910 v/ere one hundred and thirty-two millions out of nine hundred and fifty millions. As a matter of fact, the expenditures for personal services during that year were more nearly four hundred millions, as we have just learned by the inquiry now in progress under the authoi-ity given me by the last Congress. As not one of the captions used in the statement "Salaries" included only a part of the salaries paid, in fact, only such as were paid out of appropriations for salaries " public Avorks " did not contain all of the expenditures for public works what were called " ordinary expenditures " were not only not all " ordinary " expendia matter of was descriptive fact, of the expenditures listed thereunder. ; • ; tures but also included many such as capital outlays. items in the nature of " extraordinary," The column " miscellaneous " contained $187,000,000. Kecognizing the misleading character of the reports as previously made, the Secretary of the Treasury changed the form of presentaThe tion in the report submitted to Congress December 4, 1911. change made was the omission of any attempt to make a classification indicating the character of the expenditure and the insertion of columns which showed the amount of total expenditures during the year 1911 that had been met out of appropriations for the years 1910, 1909, 1908, and prior years. With respect to this, it may be said that the columnar arrangement does not give all the information to the Congress which it needs moreover the amount represented as expenditures for the purpose indicated is not the proper statement as to the cost of service for the year. While it is an approximation of the cost for the year, it does not tell the story of the cost of any ; particular service or lay the foundation for the consideration of the estimates which are laid before the Congress. c. Statement of 'balances, apj^ropriations, and dishursements. This makes available is printed by the Treasury. Congress a " statement of balances, appropriations, and disbursements of the Government " for each fiscal year. This report, it is to be noted, gives practically the same information as is contained in that portion of the " combined statement," above described, which deals with disbursements, with this exception, that it reflects the appropriation balances at the beginning and at the end of the year and the transactions within the year, classified in such manner Another report to the as to show what were made from the current-year appropriations, the need ¥on a national budget. 6q what ])rior-year fi'om carried to was appropriations, and the amount that As information surplus fund. tlie to the Congress it is subject to all of the charges of defect noted with respect to the other reports containing statements of disbursements, and in no sense do the statements prepared by the Secretary of the Treasury support the Book of Estimates. Expenditure statements of departments, d. etc. Expenditure statements are also included in the annual reports made by the several departments. These likewise are generally lacking in almost every element of information needed to give to the Congress the data necessary to a proper consideration of the requests for appropriations, and in only small measure do they serve the purpose of accounting for expenditures already made in such manner that the Congress may go into any question of economy and efficiency of management. Although the Constitution of the United States (Art. I, sec. 9, associates appropriations and expenditure accounts, clause 7) through the close proximity which is given to them in the provisions of the Constitution regulating these matters, the Congress has apparently seldom assumed as a basis for action that there was a close connection between these matters. This conclusion is borne out both by the rules passed by each branch of the Congress for its own guidance and by the legislation pertaining to expenditure accounts and reports. Eule XI, paragraph 42, of the House of Representatives provides as follows: The aud exjiouditiu'es of the several clepartmeuts and the manner of keeping the same the economy, justness, and correctness of such expenditures tlieir conformity with appropriation laws the proper application of public moneys the security of the Government against unjust and extravagant demands retrenchment the enforcement of the payment of moneys due to the United States the economy and accountability of extuiiiualion of the accounts of the Govenituent ; ; ; ; ; ; public officers the abolishment of useless offices the reduction or increase of be subjects within the jurisdiction of the nine standing committees on the public expenditure in the several departments, as follows: 43. lu the Department of State to the Committee on Expenditures In the State Department. 44. In the Treasury Department to the Connnittee on Expenditures in the the pay of ; ; officers, shall all — — Treasury Department. 45. In the War Department Department. 46. In the —to Navy Department— to the Connnittee on Expenditures in the War the Connnittee on Expenditures in the Navy Department. 47. In the I'ost OHice— to the Coinmilteo on Expenditures in the Post Office Department. 48. In the Interior De])artmont— to the Committee on Expenditures in the Interior I^epartnient. 40. In the Department of Justice— to the Committee on Expenditures Department of Justice. in the COLLATEBAL INFOEMATION MADE AVAILABLE. 50. In the Department of Agriculture— to tbe Department of Agriculture. 51. tlie 39 Committee on Expenditures in In the Department of Commerce and Labor—to the Committee on ExpenDepartment of Commerce and Labor. public buildings— to the Committee on Expenditures on Public ditures in the 52. On Buildings. . would seem from a perusal of this rule, which was adopted House of Representatives laid consider- It originallj' in 1816, that the able emphasis on the necessity of a congressional examination of the expenditures of the various services to which appropriations were granted, and to that extent has endeavored to apply the same idea which underlies the provisions of the Constitution with regard to ap- propriations and expenditure accounts. As a matter of fact, however, the House has made little use of committees on expenditures.. From the character of the legislation already described, in relation form which estimates for appropriations are required to be apparent that Members have believed that there was little or no connection between expenditures and appropriations. The fact has been adverted to that the only comparative data which are given and which are required by the statutes to be reported in the estimates are the amounts appropriated against amounts asked for. There are no actual expenditure data required. A reading of the assignments of the Members to the various committees, as set forth on page 179 of the official Congressional Dito the submitted, in it is rectory of January, 1912, will show, further, that in not a single instance is a Member who is a member of a committee having juris- diction of appropriations also assigned to the committee on expendi- tures having jurisdiction of a department granted those appropria- Furthermore, the committees on expenditures seldom have The recent activity of such committees is unusual, and when employed they have commonly been regarded as instruments of the Congress to ferret out suspected maladministration rather than for systematic consideration of expenditures or for rendering assistance to the Committee on Appropriations in determining what are the :^acts available about any of the subjects whiohi are referred to them by Rule XI above quoted. As a means of giving perspective to the laws which have been passed b_y Congress having reference to the subject of information submitted or to be submitted through reports, the duties which have been imposed on these " committees on e:?:penditures " may be listed. Stated in relation, they are as follows: tions. had a very active existence. 1. — Subjects of inquiry pertaining to the fidelity of oiBcers a. The proper application of public money. &. The conformity of expenditures Avith appropriation law. c. d. The accountability of public officers. The justness and correctness of expenditures.. THE NEED FOR A NATIONAL BUDGET. 40 Subjects of inquiry pertaining to economy and efficiency 2. a. Economy of expenditures. Retrenchment. c. Abolition of useless offices. d. Reduction or increase of the pay of officers. 3. Subjects of inquiry pertaining to accounting and auditing of claims for and against the Government a. The manner of keeping accounts. J. The security of the Government against unjust and extravagant claims. c. Enforcement of the payment of moneys due to the United States. Even a casual reading of the legal enactments pertaining to these subjects leads one to the conclusion that there has been no systematic effort on the part of the House committees on Expenditures to go into the questions above listed in such manner as to lay the foundation for a systematic handling of any question before them except such as relate to the fidelity of officers, and the various laws relating to fidelity have not been the result of such action. The laws which require information either from all officers of the Government or from departments or services pertaining to the economy of expenditures, provide for reporting on the following subjects 5. — — 1. The contingent fimd. There is a general provision of law requiring a report on contingent funds from the heads of all departments; there are also special legal provisions requiring reports regarding this fund from particular departments and services. 2. With respect to particular activities. —There are laws which re- quire reports with respect to such activities as 1. 2. 3. 4. 5. 6. 7. 8. 9. The suppression of animal diseases. National military parks. ~ Other national parks. Washington Aqueduct. Hot Springs Reservation. Various services rendered to the Indians. Mississippi River improvement. Deterioration of public works. Rivers and harbors. 11. Travel expenses. Extensions and betterment of Washington- Alaska military 12. United States courts. 10. cable. 13. Collection of customs. Punishment of violations of revenue laws. Fostering commerce, industry,- and transportation facilities. The special laws of the character above enumerated, however, cover only a small portion of the service and evidently have resulted 14. 15. COLLATBBAL INFOEMATION MADE AVAILABLE. from some local or special interest, 41 which may have been dereloped was passed. in a particular service at the time the law With 3. respect to Government contracting relatione. —By provi- sion of law different departments are required to report on the character of thing contracted for or purchased by the Government, including 2. Rent of offices at Washington. Repairs and preservation of public buildings. 3. Price and quantity, 4. Postage stamps and envelopes. 1. 5. Wrapping 6. Office furniture. 7. Advertising. etc., of seeds. paper. These, however, are not uniform for the several departments, and same class are specified, they are given different meanings in the departments rendering the reports. There are no provisions of law which require complete reports of expenditures for all departments on similar lines. There are, however, statutes which provide for a report of all expenditures of specific departments or of particular services in a department along in reporting where objects of the definite lines which are indicated in the acts. In some cases the law provides both for a statement of all expenditures of a department as well as for a statement of some particular expenditures of the same department. The following classification of prescriptions pertaining to reports on expenditures of each of the several departments and services illustrates the lack of uniformity in legal requirements 1. Department of Agriculture 1. — Detailed statement of expenditures for all appropria- tions. Payments to State officers. For experiment stations. 4. For seeds. 5. For animal diseases. Post Office Department 2. 3. 2. 1. Expenditures 2. Postal savings depositaries. 3. Allowances to contractors. Curtailment of expenses. Finances of the department. 4. 5. 3. classified in a special way. Navy Department 1. 2. 3. 4. 5. Expenditures under each appropriation. Purchases of supplies. Money accounts of the Naval Establishment. Cost of inspection and construction of vessels. Expenses at navy yards. THE NEED FOE A NATIONAL BUDGET. 42 4. Department of 3. 4. Military Academy. 5. Military prison. 2. 6. War Expenditures under each appropriation. Cost of guns, etc. Militia equipment, encampments, and maneuvers. 1. 6. Military home. 7. Volunteers' home. Department of the Treasury 1. Banking department. 2. Customhouses classified in a specific manner. Eevenue-Cutter Service. 4. Life-Saving Service. 6. Department of Commerce and Labor 1. Labor Bureau. 2. Steamboat-Inspection Service. 3. Coast and Geodetic Survey. Again the same lack of uniformity is found in laws requiring information pertaining to the personnel or persons employed by the Government and their compensation. The subjects of report which • 3. are general are 1. Inefficient employees. 2. Employees detailed for work to other bureaus. Employees from Washington engaged in traveling. 3. Many requirements pertaining to personnel, however, relate to particular services, such as 1. 2. The Coast Survejf. The Columbia Institution. 4. Indian agencies, schools, etc. Outside of the District of Columbia and paid from appro- 5. Banking department. 6. Customhouses. Mints and assay 3. priations for public buildings. 7. 8. 9. 10. 11. 12. 13. offices. Ports of entry. Revenue- Cutter Service. Office of the Supervising Architect. Repair of public buildings. War Department. Persons employed as skilled draftsmen by the Secretary of War. 14. 1.5. Persons employed as civilian engineers in river and harbor improvements and by the Chief of Ordnance. Persons employed as attorneys, and clerical assistants to assist district attorneys, and as assistant district attorneys. COLLATEBAL INFOEMATION MADE AVAILABLE. e. The 43 Departmental accounts. provisions of law requiring that accounts shall be kept and made by the various administrative officers of the reports shall be Government are of two In the classes. Many place there are certain first general provisions of law which affect the officers of of these prohibit the doing of a certain thing the doing of a certain thing. which accounts are to be kept ; departments. all others prescribe Some affect the organization through and others inferentially prescribe the keeping of accounts, in that they provide that reports containing certain information shall be made periodically. Good examples of these are to be found in the Revised Statutes they are Section 161, giving authority to heads of departments to prescribe regulations for the government of the department; section 193, requiring that a report on contingent funds be made; section 306, prescribing the covering into the Treasury of liabilities outstanding three years or more; section 309, prescribing the covering into the Treasury of funds of ; disbursing : three years; section 310, requiring a report officers after which have been outstanding and unpaid for three years or more; section 850, prescribing the method of compensation of clerks or officers of the United States who are sent away as witnesses for the Government, etc. Among the most important of these of all checks legal provisions that contained in the act of July 31, 1894 (28 as follows: is Stat:, 206, sec. 5), which reads That the Comptroller of the Treasury shall, under the direction of the Secretary of the Treasury, prescribe the forms of keeping and rendering all pulilic accounts, except those relating to the postal revenues and expenditures therefrom. "While this provision of law was adopted in 1894, as a result of an inquiry under the Dockery Commission, it undoubtedly was bor- rowed from other statutes. 12 (1 Stat., 65), entitled ment," provides: Sec 2. And be of the Treasury it * The "An act of September 2, 1789, chapter Treasury Depart- act to establish the it shall be the duty of the Secretary on the forms of keeping and stating ac- further enacted, that * * to decide counts and making returns. This was incorporated into section 248 of the Revised Statutes in the following form: The Secretary of the Treasury * * * shall, from time to time, presci-ibe the forms of keeping and rendering all public accounts and making returns. In the early history of the Government, before provision Avas made officers, the word " account " seems to have been given three separate and distinct meanings. In the first place, it was used of receipts to indicate something in the nature of a " statement and exjDenditures of public money. In the second place, it was used for disbursing "' THE NEED FOR A NATIONAL BUDGET. 44 which either an individual had against the Government or the Government had against an individual. In the third place, it was used to indicate a book record of transactio»s. The Constitution of the United States makes use of the word to indicate a claim " account " in the sense of a statement or report, when it requires that— A regular statement and account of the receipts and expenditures of all public money The shall be published from time to time. act of 1789 establishing the Treasury Department, in which originated the clause authorizing the Comptroller of the Treasury and rendering all public accounts, apparently uses the word in the sense of a claim, either against or in favor of the Government. Thus, in section 3, this law states that: to prescribe the forms of keeping It shall be the duty of the comptroller to superintend the adjustment and preservation of the public accounts to examine all accounts settled by the auditor, and certify the balances arising thereon to the register. ; It shall be the duty of the auditor to receive all public accounts, and, after examination, to certify the balance and transmit the accounts, with vouchers and certificates, to the comptroller for his decision thereon, provided, that if any person whose account shall be so audited shall be dissatisfied therewith, he may, within six months, appeal to the comptroller against such settlement. In the very next quotation is taken, however, of the act from which this provided: section, it is And be it further enacted that it shall be the duty of the register to keep accounts of the receipts and expenditures of the public money and of all debts due to or from the United States. all Here the word " account " is used in the sense of a book record of transactions. Apparently the early legislation of the United States laid very on classified expenditure accounts. Certainly we find no provision of law adopted in the early history of the country which imposed on all officers of the Government the duty of keeping expenditure accounts in any particular way. It is to be assumed that little stress this Avas left entirely to the determination of the administrative the accounting officers of the Government or to the Executive. and This assumption also seems to have been returned to in making provision under the Dockery Act, above quoted, requiring that the Comptroller of the Treasury " shall, under the direction of the Secretary of the Treasury, prescribe the forms of keeping and rendering all public accounts." Subsequently more exact provisions began to be injected into the law. This probably was largely due to the fact that the executive branch had failed to prescribe the forms of accounts and reports which were adequate to give to the Congress the information desired in the making of appropriations and in obtaining the information necessary to consideration of the economy and COLLATEEAL INFORMATION MADE AVAILABLE. 45 with which the business of the Government was transacted. time to time numerous provisions have been injected which affect only one department or one class of officers, and which provide that accounts either of expenditures or of receipts and expenditures shall be kept in a particular way, and reports thereon made to Conefficiency From gress. The first of March 2, these provisions in point of time to be found This law provided that it shall be the duty of the respective collectors, naval officers, and surveyors to " keep accurate accounts of all fees and official emoluments received by them, also, of all expenditures, par- in act of 1799, chapter 23 is (1 Stat., 708). ticularizing their expenditures for rent, fuel, stationery, and clerk and to transmit annually within forty days after the last day of December, an account, as aforesaid, verified on oath or affirmation, to the Comptroller of the Treasury, who shall, annually, lay an abstract of the same before Congress; and if any collector, naval officer, or surveyor shall omit or neglect to keep an account as afore- hire, said, or to transmit the same, verified as aforesaid, he shall forfeit and pay a sum not exceeding five hundred dollars for the use of the United States." This provision of law with minor amendments has been incorporated into section 2639 of the Eevised Statutes. The act of June 8, 1872, chapter 335 (17 Stat., 283), entitled "An act to revise, consolidate, and amend statutes relating to the Post Office Departraent," provides, in section 41, that: The accounts of the postal service shall be kept in such a manner as to amount of revenues derived from " letter postage," " book, newspaper, and pamphlet postage," " registered letters," etc., and the amount of exhibit the expenditures for each of the following objects, namely, " transportation of the mails," " compensation of postmasters," " compensation of letter carriers," " compensation of clerks for post offices," * * * etc. This provision of law was incorporated into section 4049 of the Eevised Statutes. In most instances, however, where the law specifically provides for the keeping of accounts or making of expenditure reports by particular departments or services it contents itself with the require- ment that " itemized statements " or " detailed statements " shall be made, leaving to the discretion of administrative officers the form of the report which is to be made. Thus the act of March 3, 1883 (22 Stat., 625), provides that the report of the Columbia Institution for the Deaf and Dumb shall hereafter contain " an itemized stateemployees, the salaries or wages, respectively, of each Thus, also of all other expenses of said institution," again, the act of June 13, 1888 (25 Stat., 183), provides that the Commissioner of Labor shall make a " report in detail of all money ment of all of them, and expended under his direction during the preceding j'ear." THE NEED EOE A NATIONAL BUDGET. 46 In the aiDpendixes are contained compilations of the laws now proadding for the methods of rendering reports and accounts and with respect to the preparation of estimates. The provisions requiring these reports of estimates of expenditures have been collected and exhibited for the reason that they very directly bear on the subject A perusal of them brings out the fact that there is no time set by law at which all expenditure accounts must be made. In other words, while it has been generally assumed that the pur- before ns. making expenditure reports is for the informaton of the Conno uniformity in concept on the part of lawmakers as to when these reports should be submitted. Some are to be made " annually," some at the beginning of each regular session, some are to be made " in the annual estimates," some are to be made in the " annual reports," some at no specified time. Another fact is_^ to be noted, viz That nowhere do we find, as a matter of fact, the entire expenditures of the Government grouped together or reports prepared in accordance with any plan except in the combined statement of receipts and disbursements made by the Secretary of the Treasury, in which, as has been stated, before, there is no attempt to classify'the expenditures in such manner that the information may be used as data collateral to or supporting the Book of Estimates, or, for that matter, as directly bearing on any of the subjects of general policy or of finance which reg-ularly come before the Congress for its deter- pose of gress, there is : mination. V. CONSIDEEATIOlf OF ESTIMATES BY THE LEGISLATIVE BRANCH. As has been said, the Book of Estimates is addressed to the Speaker of the House of Eepresentatives. He, without any formal action on the part of the House, refers the estimates to the appropriate committees, these assignments being determined Rule XI of the House by the rules of that body. of Eepresentatives provides for the method proposed legislation to the committees. The subjects relating to the appropriation of the funds provided from the revenue for the support of the Government as therein provided are referred to committees as follows: (1) For legislative, executive, and judicial expenses, for sundry civil expenses, for fortifications and coast defenses, for the District of Columbia, for pensions, and for all deficiencies, to the Committee on Appropriations; (2) for the improvement of rivers and harbors, to the Committee on Rivers and Harbors; (3) for agriculture and forestry, as Avell as all other estimates for the Department of Agriculture, to the Committee on Agriculture; (4) for the relations of the United States with foreign nations, to the Committee on Foreign Affairs; (5) for the Military Establishment and the public defense and for the Military Academy, to the Committee on Military Affairs; (6) for the Naval Establishment, to the Committee on Naval Affairs; (7) for the post office and post roads, to the Committee on the Post Office and Post Roads (8) for the relations of the United States with the Indians and the Indian tribes, to the Committee on Indian Affairs; (9) for private and domestic claims and demands, other than war claims of the United States, to the Committee on Claims; (10) for claims arising from anjr war in which the United States has been engaged, to the of referring all , Committee on War Claims. ' That is, the estimates are split up in such manner that they may be referred to the several committees authorized to report bills for appropriations. Although the rules of the House do not provide that the Committee on Rivers and Harbors, the Committee on Claims, and the Committee on War Claims shall report bills making appropriations, it is, however, the custom for such bills to be reported by these committees. The appropriation bills for the expenses of the Government of the United States which are reported currently (that is, either annually or at regular periods) by these committees are 15 in number, viz 1. Legisiative, executive, 2. Sundry and judicial. civil. 47 THE NEED FOB A NATIONAL BUDGET. 4» 3. Agricultural. 4. Diplomatic and consular. 5. Army. - 6. Fortifications. 7. Military Academy. 8. Navy. 9. Pension. 10. Bivers and harbors. 11. Post Office. 12. District of Columbia. Indian. 13. 14. Deficiencies. Miscellaneous. 15. As been indicated, six of these originate in the Committee on Appropriations, viz, (1) legislative, executive, and judicial, (2) sundry civil, (3} fortifications, (4) pensions, (5) District of Columbia, and (6) deficiencies. The Committee on Military Affairs prepares two bills, viz, the Army and the Military Academy. In all other cases each bill is prepared by a separate committee, with the exception that all special bills for private claims go to the Committee on Claims, and all special bills for war claims go to the Committee on War Claims. In this relation it is to be noted, however, that the Committee on Appropriations divides itself into subcommittees, each of which considers one of the subdivisions of estimates corresponding with the bill which is prepared by it for the review of the committee before being sent to the House. The departments and officers are required to prepare their estimates in such manner that they can be readily divided according to the items which are to be included in lias the several bills. It will be noticed from a consideration of the way in which the Book of Estimates is appropriation and of the assignment of these bills divided, i. e., in accordance with the different bills to the differ- ent committees That seldom the case that the appropriations for an entire found in one appropriation bill, or are considered by one committee. A marked exception to this statement, however, is to be found in the case of the appropriations for the Department of Agriculture, which are for the most part contained in the agricultural bill, and are considered by the Conmiittee on Agriculture. ' 1. it is service or department are to be 2. That, as a. general thing, the appropriations for the overhead expenses at Washington of all services are contained in the legis.lative, executive., and judicial bill and considered by a subcommittee of the Committee on Appropriations, while the appropriations for"^ LEGISLATIVE CONSIDERATION OF ESTIMATES. 49 the field expenses are reported in other bills and are considered either by another subcommittee of the Committee on Appropriations, or An exception is naturally to be made again in the case of the appropriations for the Department of Agriculture which, as has been said, are practically all in one bill and are considered by one committee. by some other committee. The result is that except as subcommittees or committees act in cooperation, which is seldom the case, no committee gets a bird's-eye needs of an entire service. The exercise of legislative control over the administration is thus rendered difficult if not im.- "^aew of the possible. The committees to which estimates are submitted prepare drafts upon the basis of the estimates. The first draft is prepared to represent the full amount requested. This is only to be conof bills sidered as a working paper before the committee; that is, it is used document upon which are entered all of the data which have been accumulated from year to year by the clerk of the committee for the information of members, and as a basis for interrogaas a printed who are called before the committee to respond to with questions respect to the needs of the several services. A good example of such a bill is the legislative, executive, and judicial bill of 1913, on which it is stated that it has been drawn for the use of the subcommittee of the Appropriations Committee and in accordance with the law for 1912, omitting therefrom the general provisions of law not relating directly to estimates, inclosing within brackets words proposed to be omitted, and inserting in italics new matter submitted in the estimates for 1913. That portion relating to the Civil Service Commission, and contained on pages 53, 54, 65, 56, 57, tion of persons 58, and 59 of the bill, is inserted to indicate the form of the first draft in which the bill is prepared, and the estimates which are submitted are considered by the subcommittee. CIVIL SERVICE COMMISSION. For commissioner, acting as president of the commission [$4,500], $5,000; two commissioners, at [$4,000], $5,000 eacb; cliief examiner [$3,000], $3,500; secretary [$2,500], $3,000; assistant chief examiner, who also loill act as chief of assistant division [$2,250,], $2,500; [two chiefs of division, at $2,000 each] ; act as chief of division, $2,250; chief of division, $2,100; examiner, $2,400; [three] four examiners, at $2,000 each {see note g) four examiners, at $1,800 each; clerlis— [four] five of class four, twenty of class three {see notes g, h, j), [twenty-six] twenty-nine of class two {see notes g, h), secretary, loho also will ; thirty^ine of class one (see notes g, h), [twenty-nine] thirty[ten] twenty -one clerks, at $900 each (.see notes g, h) superintendent of ttuilding, appurtenances, and supplies, who {see notes g, h) electrician and engineer, $1,200 {see shall also 6e a clerk, $1,600 {see note i) messenger; engineer, $840; asgeneral mechanic, $900 {see note i) note i) telephone switchboard operator; two firemen, sistant messenger {see note g) [thirty-five] four, at $1,000 each ; ; ; ; ; ; 49365—12 4 THE NEED FOE A NATIONAL BUDGET. 50 each; one fireman {see note i) [two] three watchmen (see note two elevator conductors, at $720 each (see note [three] five messenger boys, at $360 each [three] six laborers {see note i) i) {see note i) three charwomen {see note i) in all, $ at [$720], i) ; $8JiO ; [elevator conductor, $720] ; ; ; ; Appropriations Appropriations Appropriations Appropriations Appropriations Appropriations Appropriations Appropriations In sundry civil Appropriations Appropriations ; $94,220 164,060 164,060 164, 310 163,390 165,610 183,510 183, 510 S, 800 201,110 204, 510 for 1903 for 1904 for 1905 for 1906 for 1907 for 1908 for 1909 for 1910 act for 1911 for 1912 Estimates Estimates Estimates Estimates Estimates Estimates Estimates Estimates for 1904 $165, 360 for 1905 165, 360 for 1906 for 1907 — 165, 310 163, 390 for 1908 171, 910 for 1909 186, 890 for 1910 183, 510 for 1911 204, 860 Estimates for 1912 Estimates for 1913 211, 170 246, 550 — Clerk's Note. It is proposed in the estimates to merge with the foregoing paragraph the employees carried under " Eural Carrier Examining Board," on page 56, and employees under that board are included in the numbers expressed above, as estimated for on account of 1913. Note. {a) The work of the' commission has multiplied many times since the passage of the civil-service law, both in volume and complexity. The only in'Creases attached to the position of commissioner were from $3,500 to $4,000 in 1907, and from $4,000 to $4,500 for the position of president of the commission — As indicating the increase in the volunae of the commission's -n'ork it imay be pointed out that in 1883 the number of positions subject to competitive examination under the civil-service law was less than 15,000, and the number 'of positions is now about 225,000. The commission's work has increased not only in the number and requirements of positions subject to examination, but in the diversity of duties in the administration of the law. This has been particularly true in later years. A higher salary seems to be required in order to make the compensation of these positions at all adequate to their duties and In 1909. responsibilities. The salary of the position of chief examiner, $3,000 per annum, was and has remained unchanged to the present time, although the amount and variety of the examining work have increased with the growth and development of the work of the commission. In consequence of this growth the number of different kinds of examinations held annually has increased from less than a dozen in 1883 to over 400, and the number of persons t-xamined from 3,542 in 1883 to nearly 125,000 for the last year for which figures (6) specified in the act of 1883 are available (1909-10). A reasonable increase in the compensation of this pomake it at all commensurate with its greatly sition is necessary in order to enlarged demands and duties. (c) Proportionate with the increase in the extent and variety of the commission's work, as outlined above, additional requirements and duties have been added to the position of secretary. This is the administrative position in the •organization of the commission, and as such the salary attached to it should be commensurate with that of similar positions throughout the service. (d) In the organization of the commission the position of assistant chief examiner has been combined with that of chief of the examining division a large and responsible division. From the very nature of this position an increase in its compensation should be made proportionate to that submitted for the position of chief examiner. — LEGISLATIVE CONSIDERATION" OF ESTIMATES. 51 (e) In the commission's organization the position of assistant secretary and that of chief of the appointment division have also been combined. The duties and responsibilities of this joint position are represented and, a larger salary should be provided, by its designation, commensurate with that submitted for the position of secretary. (/) On account of the long service and large duties of the chief of division assigned to the application division, an increase of $100 in his salary is recommended. In the current appropriation separate provision (g) is made for the force of a rural carrier examining board. The work assigned to the employees for whom appropriation is made under this heading is no different in character from that of corresponding employees in the main part of the commission's force. For the rural carrier service examinations are required to be held, with the attendant announcement of examinations, distribution of applications, scrutiny of preliminary qualifications of applicants, conduct of the examinations, preparation and rating of the tests in the examination, preparation of eligible registers and certification in response to the requests of the department, investigation of complaints against applicants and, eligibles, and of charges of political activity, etc., as usual and customary for other branches of the service. In the interests of good administration the work connected with the rural carrier service is now being done in the several divisions of the office of the commission, to which the work naturally and logically falls in the economy of the There is no more reason for a separate appropriation for office organization. this force of employees than for any other division of the commission's office force. The various kinds of work connected with the administration of the civil-service law and rules in relation to appointments to positions of rural carrier naturally and properly distribute themselves among the other divisions of the office. E'or these reasons the commission in the estimates herewith submitted recommends that this appropriation be consolidated with the appropriation for its office force at Washington. A net increase of 4 (exclusive of the superintendent of building, appurtenances, and supplies) in the clerical force is estimated for, 1 clerk of class 4, 1 of class 3, 1 of class 2, 1 of class 1, 2 at $1,000, and 1 at $900, being submitted (h) in lieu of 1 clerk at $840 force) . The net increase and at 2 at $720, field force, dropped ( see note }, field prompt and work of the commission, which in general of 4 clerks Is absolutely necessary for the efficient performance of the clerical has increased during the past year. To retain the most efficient employees there should be opportunity for pro- motion. The number of clerical positions in the higher classes is relatively small when compared with the number in the lower classes. On account of the difficulty experienced in obtaining and retaining efficient clerks at low salaries and with limited opportunities for promotion. It is proposed to drop some of the lower-salaried positions and add a few in the higher classes, so as to increase slightly the average clerical salary, and thereby to furnish an incentive for the most competent clerks to remain in the service of the commission. (i) The occupation by the commission of a modern office building having practically double the amount of floor space in the former quarters will necessitate an increase in the force for the care and protection of the building and the operation of machinery and appurtenances. The following increase in force is required for this purpose: One superintendent of building, appurtenances, supplies, etc., at $1,600 (in The new buildlieu of estimating for an additional clerk at the same salary). ing Is equipped with a steam heating plant, two electric elevators, an electric and an appliance for furnishing hot refrigerating plant for drinking water, THE 52 IvfBED FOR A NATIONAL BUDGET. and it is desired to all of which will necessitate an increase of force have a properly qualified and designated employee to place in charge of the force required. It is proposed merely to change the designation of the employee now performing the work from clerk to superintendent of building, with- water, ; out increase in compensation. One electrician and engineer, at $1,200, whose services will be necessary in connection with the machinery and appliances above mentioned and in caring for the wiring of the building. One general mechanic, at $900, whose services will be necessary in repairing and other apparatus, and in painting and other mechanical labor necessary to expedite the work and to keep the furniture and office furniture, filing cases, appliances in good order. One additional fireman will be needed, making three in all, so that each may not be required ordinarily to serve for longer than eight hours a day. When the heating plant is not in operation, the firemen will be used to relieve watchmen, laborers, and messengers. It is also desired to promote to $840 the two firemen now employed at $720, in view of their long and faithful service. One watchman will be necessary in addition to the two heretofore provided that the building may be fully protected and that tours of duty shall not exceed eight hours each. One additional elevator conductor needed, there being two elevators in the in order properly to carry on the business. At present but one elevator conductor Is allowed, and it will be absolutely necessary to have an additional one to assign to the other elevator. building, both of is which should be in operation Two additional messenger boys will be required two additional skilled laborers are needed for assembling and preparing mail for dispatch and delivering incoming mail, to care for supply stock room and shipping, and to relieve messengers, watchmen, and similar employees in emergencies. ; One additional unskilled laborer will be required, on account of the increase work as trucking supplies, caring for walks, steps, and parking, gathering waste paper, moving furniture, etc. Three charwomen for morning and evening work are necessary to clean the offices properly. Heretofore the laborers have been assigned to this work, but on account of the lai'ge floor of such space to be kept clean they can not now do all this work. Field foeoe For two disfrict secretaries, at $2,400 each one district secretary, $2,200; [four] five district secretaries, at $2,000 each (.see note j) [two] clerks one of class four, three district secretaries, at $1,800 each (see note j) one of class three, one of class one, seven at $1,000 each, six at $900 each, [five] four at $840 each {see note p) [two at $720 each] messenger; messenger boy, : ; ; — ; ; ); in all, $ Appropriations Appropriations Appropriations Appropriations Appropriations Appropriations Appropriations . for 1906 .$41,000 for 1907 42, for 1908 42, 160 for 1911 360 42,360 42,360 42, 360 for 1912 42, 560 for 1909 for 1910 Estimates Estimates Estimates Estimates Estimates Estimates Estimates for 1907 $42,160 42, 600 42, 960 42, 360 46, 320 44,720 44, 080 for 1908 for 1909 for 1910 for 1911 for 1912 for 1913 (i) There are at present on the rolls of the commission 11 persons who act as district secretaries, 2 of whom are clerks, class 3. Their statutory designations and pay should correspond to and be commensurate with the duties and responsibilities clerks of class 3 of the positions they are from the quested for this purpose is office force, so actually only filling. It is proposed to drop 2 that the increase in appropriation re$(i(iO. LEGISLATIVE CONSIDEEATION OF ESTIMATES. 53 It is also proposed to drop from the field force 1 clerk;, at $840, and 2 clerks, at $720 each, in lieu of additional clerks estimated for In office force. (See note h.) (U) Except low-salaried postmasterships, the commission, under existing regulations, is wholly responsible for the selection and appointment of classified fourth-class postmasters and rural carriers, appointment being required of the highest eligible in examination. While the simple examination given affords some basis of competition, it is not wholly dependable as an expression of and gives little information as to the important elements of character. Industry, and reliability. All other positions in the classified service are filled by selection from the highest three names made by the appointing officer, he having the right and it being his duty to make a choice with due regard to character, reliability, and industry. While the rules contemplate that the actual test of fitness be given during the first few months of service as a probationer, the cost of equipment and expense to appointees in entering upon the duties of capability postmaster or of rural carrier make it highly important that a properly qualified man be selected at the outset to avoid loss and embarrassment, which necessarily follow if the appointee is required to return to private avocation. Under the present system, therefore, the commission should have a corps of examiners or inspectors for duty constantly in the field and available to visit the community where there is a vacancy in the position of fourth-class postmaster or of rural carrier to secure at first hand reliable and accurate information of the character and personal fitness of the person whose name is highest on the register resulting from the examination; and for assignment as inspector or supervisor of all investigations of charges of whatever character ordered by the commission. — (Hearings, p. (Rural cakkiee examining board: Chief of division, $2,000; clerk of class three; two clerks of class two; three clerks of class one; three clerks, at $1,000 each; ten clerks, at $900 each; assistant mesenger; in all, $ Provided, That no detail of clerks or other employees from the executive departments or other Government establishments in Washington, District of Columbia, to the Civil Service Commission, for the performance of duty in the District of Columbia, shall be made for or during the fiscal year nineteen hundred and . : twelve. The however, have power in case of employees herein provided for to or force, or rural carrier examining board.) Civil Service emergency to transfer or from its office force, field Appropriations Appropriations Appropriations Appropriations Appropriations Appropriations Appropriations for 1906 for 1907 for 1908 for 1909 for 1910 for 1911 for 1912 Commission any of detail $25,690 23,440 22,720 22,720 22,720 22,720 22,720 shall, its Estimates Estimates Estimates Estimates Estimates Estimates Estimates for 1907 $23, 440 for 1908 22, for 1909 24, for 1910 22, for 1911 22, for 1912 20, 720 740 720 970 720 for 1913 — Clerk's note. It is proposed in the estimates to merge the foregoing paragraph with the first paragraph under the Civil Service Commission on page 53, the employees hereunder for 1912 being included in the numbers estimated for and expressed in the paragraph on page 53. Expert examinees For the employment of expert examiners not in the Federal service to prepare questions and rate papers in exaruinations on special : subjects for which examiners within the service are not available, $ Appropriations for 1912 $3, 000 Estimates for 1912 Estimates for 1913 . $5, 000 3, OOO THE NEED POE A NATIONAL BUDGET. 54 Field examinees For not to exceed eight examiners available for field duty Ic above), $12,000. Delivery service For purchase and maintenance of a motor delivery wagon, : {see note : $2,000. Note. —At present time the vifagon service of this tlie office is maintained by the Interior Department, but owing to the distance that department is not able maintain the service in a satisfactory manner and desires to be relieved of it. Eleoteio ooNDtriT AND CONNECTIONS FoT electvio conduit and connections, connecting the commission's building with the State, War, and Navy Departm,ent to : Building, $4,000. — Note. This item is estimated for to enable the commission to secure electric current from the State, War, and Navy Department Building at a cost of from 2 to 2J cents a kilowatt, whereas the present cost of the commercial current is 6 cents a kilowatt. For necessary traveling expenses, including those of examiners acting under the direction of the commission, and for expenses of examinations and investigations held elsewhere than at Washington, $ . Appropriations for 1903 Appropriations for 1904 Deficiency Appropriations for 1905 Appropriations for 1906 Appropriations for 1907 Deficiency Appropriations Appropriations Appropriations In sundry civil Appropriations for 1908 for 1909 for 1910 act for 1911 Deficiency Appropriations for 1912 $7,000 7, 000 1, 500 8, 500 10,000 8, 500 1, 000 11, 000 10, 000 10,000 1, 000 12, 000 1, 500 12,000 Estimates for 1904 Estimates for 1905 $10,000 10,000 Estimates for 1906 Estimates for 1907 Estimates for 1908 10,000 8,500 11,000 Estimates for 1909 Estimates for 1910 Estimates for 1911 10, 000 10,000 12,000 Estimates for 1912 12,000 Estimates for 1913 17,000 — Note. The appropriation for the fiscal year ending June 30, 1912, for traveling expenses is $12,000, the same as the regular appropriation for the preceding year, near the end of which it was necessary to ask for and obtain a deficiency appropriation of $1,500, notwithstanding the fact that all restrictions and limitations on the use of the appropriation consistent with the requirements of the administration of the law and rules had been observed. Drafts upon this appropriation will probably be more during the coming year, so far as the usual and ordinary business is concerned, and the recent classification of the and clerk in all post offices of the first and increase of travel absolutely necessary in organizing and instructing boards of examiners at such oflices. positions of assistant postmaster second classes will make an After the examination of department representatives has been completed the results of the deliberation of the subcommittee are submitted to the whole committee. The data which have thus been collected are then put in the form of a bill to be submitted to the House by eliminating all the notes and extraneous matter from the first draft or working paper in the hands of members. This is transmitted by the Committee on Appropriations to the " Committee of the Whole House on the state of the Union " and ordered to be printed. It is then considered by the " Committee of the Whole House," which LEGISLATIVE OONSIDEBATION OE ESTIMATES. 55 bill, with such amendments as may be adopted, to the The House adopts, rejects, or amends any or all of its proas it may deem fit. The bill in its amended form having been reports the House. visions, then sent to the Senate. the Senate in its treatment of estimates and appropriations is very similar to that of the House of Representatives. Rule XVI of the Senate provides that passed, it is The method adopted by Ail general appropriation bills shall be referred to the Committee on Appro- which shall be severally referred as herein namely The bill making appropriations for rivers and harbors, to the Committee on Commerce the agricultural bill, to the Committee on Agriculture and Forestry the Army and Military Academy bills, to the Committee on Military AfCairs; the naval bill, to the Committee on Naval Affairs; the pension bill, to the Committee on Pensions the Post Office bill, to the Committee on Post Offices and Post Eoads; and no amendments shall be received to any general appropriation bill the effect of which will be to Increase an appropriation already contained in the bill or to add a new item of appropriation, unless it be made to carry out the provisions of some existing law or treaty stipulation, or act, or resolution previously passed by the Senate during that session; or unless the same be moved by direction of a standing or select committee of the Senate, or proposed in pursuance of an estimate of the head of some one of priations, except the following bills, indicated, ; ; ; ; - the departments. As a result of this arrangement the Committee on Appropriations has jurisdiction of seven bills, namely Legislative, executive, and judicial; the sundry civil, the diplomatic and consular, the fortifications, the District of Columbia, and deficiency and miscellaneous bills. Every other appropriation bill is considered by a different : committee, which has jurisdiction only of that bill. What has been said with regard to the effect of this arrangement upon the voting of appropriations in the case of the House of Representatives may be repeated here, namely, that there is seldom a committee, except the Committee on Agriculture and Forestry, which has complete jurisdiction of all the appropriations for a specific service. Somewhat the same conditions are found when we come to consider XXV provides the relation of expenditures to appropriations. Rule for a series of committees to examine into the expenditures of the various departments. These are a committee to examine the several branches of the civil service and committees on expenditures in eight of the departments. There appears to be no provision made by the rule for a committee on the expenditures of the Department of Com- merce and Labor. A perusal of the assignment of Senators to different committees, contained on page 157 of the Congressional Directory of January, 1912, would seem to indicate that the Senate lays almost as little stress as does the House upon the necessity of bringing the appro- priations and expenditures of a given department before a single 56 THE NEED FOE A NATIONAL BUDGET. It can not, however, be said that in no case does a member of the committee having jurisdiction of the appropriations of a department serve as a member of the committee on expenditures of that committee. department. Indeed, there are 16 instances where this is the case. Four members of the Committee on Appropriations are also assigned to service as members of committees on expenditures of particular It is believed, however, that the difference between the Senate and the House in this respect is due rather to the fact that it is necessary that a Senator shall serve on a great number of committees, on account of the small number of Senators, than to the departments. belief of the Senate that there is expenditures and appropriations. has not considered it an immediate relation between the The mere fact, also, that the Senate necessary to revise its rule since the establish- ment in 1903 of the newest department, namely, the Department of Commerce and Labor, so as to make provision for a committee on the expenditures of that department, would indicate that the Senate^ as well as the House, does not believe that any great advantage will accrue from the consideration of departmental expenditures by the committee having jurisdiction of the appropriations of those departments. In case the Senate amends an appropriation bill the difference between the two Houses is adjusted in a conference committee, whose determinations are usually adopted by each House. An appropriation bill approved by both Houses is transmitted to the President, who may act on it only as a whole and may not disapprove single items, even though they change existing law and have little, if any, relation to the main purposes of the bill. In case the President vetoes the bill, it then is subject to the same conditions as any other legislative act which has been disapproved. As appropriation bills usually pass near the end of the session, their disapproval is a serious matter for the reason that, under the Constitution, no money is permitted to be expended from the Treasury except pursuant to acts of appropriation, and most of the authorizations of appropriations for the several departments and services in the Government for the incurring of liabilities terminate Avith the end of the fiscal year. That is to say, while payments may be made under contracts that have been previously entered into by heads of departments or other persons authorized to expend, no new obligations may be incurred except against the appropriation for a new fiscal year. Under such circumstances the practice has been for Congress to authorize the necessary expenditure on the same basis as was authorized for the previous year until such time as an appropriation act may be passed by the Congress which receives the approval of the President. For the purpose of adequately considering and determining queshandicapped by fail- tions of policy not only has the Congress been LEGISLATIVE CONSIDEBATION OF ESTIMATES. 57 ure on the part of the administration to provide it with information that is necessary to the exercise of intelligent judgment about the work proposed to be done, the adaptation of organization for doing work, the character of expenditures to be met, the Government contracting relations, etc., but also its own organization places upon the legislative branch a certain handicap to which reference has been frequently made, not only by writers on the subject, but also by Members of Congress themselves. This handicap lies in the fact that in no instance is a single subject handled by one committee. The possible exception is agriculture and forestry. These subjects go before the Agricultural Committee, as do all estimates originating in the Department of Agriculture, there being only a few relatively small expenditures made in relation to the Department of Agriculture which are not so considered. In relation to other subjects which come before the Congress each committee finds itself in a position such that it can not have before it all the information necessary to the determination of Government policy, and is further handicapped by the fact that the conclusions of one committee may be entirely at variance with the conclusions of another committee dealing with the same subject, and without any knowledge on the part of the one or the other as to what conclusions have been reached before their reports are submitted to the House. An example of this is found in the committee consideration given to the subject of public transportation facilities provided by the Government. The estimates relating to these are by law required to be prepared for eight different bills. Under Rule XI of the House they are referred to seven different committees, besides the committees in which permanent acts originate. So, too, the important subject of Govern- ment action and administrative proposals pertaining to public health does not come before any one committee or group for consideration. Estimates are prepared for four bills and are submitted to three committees, besides the committees in which permanent acts originate. Practically all of the broad subjects which have to do with public welfare must be considered piecemeal by different committees in the The manner above described. result of such a method of consideration finds illustration made by the President with respect the recommendation recently in to the centralization of the distribution of departmental publications. (Message of Feb. 5, 1912, S. Doc. No. 293.) As at present admin- appropriations for such work ^namely, the Committee on Appropria- istered, the principal estimates for — come before two committees about one-half of the cost tions and the Committee on Agriculture of distribution being incurred in the Department of Agriculture. The Committee on Appropriations reported favorably to the consolidation; the Committee on Agriculture had already reported a — THE NEED FOR A NATIONAL BUDGET. 58 which did not carry out the recommendation. The agriculcame before the House first, and it was passed. On account of this lack of coordination in committee work it has been frequently urged by Members of the Congress that there should be but one Committee on Appropriations in each House and that the several subjects should be handled by subcommittees, thereby requiring that the recommendations of each subcommittee shall ultimately come before the committee as a whole or a group representing the committee as a whole. In this relation, however, it is to be noted that the lack of proper consideration is not entirely due to commitIt is in part due to the fact that the Governtee organization. ment is so organized that departments and services are required to perform diverse and conflicting duties. Whether there be one combill tural bill mittee with subcommittees or sideration of estimates the many committees provided for the consubcommittee or special committee organization should conform to the large subjects to which respondetermination of policy. This can not be sibility attaches for the advantage unless the administration is organized on simiBut efficient administration also depends on the proper grouping of activities or a proper adaptation of organization and work. The best results are obtained under " functional management"; the best advice and information to the Congress must come from " functional management." Whether from the viewpoint of the needs of the Congress or that of the needs of the Executive the departmental organization should be by character of work. In relation to the making of appropriations one of the results of such lack of coordination is that there is no one person in the administration who assumes responsibility for its proposals. How far the present organization is at variance with this principle may not at first be fully appreciated. Another is that the President is deprived of the done to lar lines. ' benefit of the best advice in relation to matters that are so distributed. Not only does the executive branch of the Government not go before Congress with any definite program, but the President is times but half advised about matters of large moment. In the present circumstances each head of department, bureau, or division who may have interest in a particular subject is at liberty to take up with Members of the Congress and Avith committees of the Congress the wants of the service as he sees them, his vision being limited to the field of his particular interest. This being the regular practice, the result is that even when the President himself has advo- many cated that certain definite steps be taken, persons in particular branches of the service may, either with or without knowledge as to the recommendations of the President, deal directly with Members of the Congress and Avith committees in opposition to the recommendations of the President. THE FORM OF APPROPRIATION ACTS AND THE GENERAL CONDITIONS ATTACHED TO MONEY GRANTS. VI. In form appropriation acts may be considered as belonging to two general classes 1. Appropriations which are included in and made a part of gen- eral legislation. 2. E«g-ular appropriation acts. With respect to the the authority is first class little is to be said more than that usually contained in some clause or part of a clause in the general act. THE FORM OF REGULAR ACTS OF APPROPRIATION. With respect to the form of the regular acts of appropriation, however, this may be said That the Government of the United States has developed a form which in elaborateness of detail marks it as an exception. Moreover, there is no separation of what in other countries is treated as schedule matter as distinct from the enactment. Instead of having an appropriating act which by a general enacting clause gives authority to the executive branch to spend an amount of money (stating this in gross) and which carries the detail items in schedules by reference, every item for which appropriation is made is carried in the body of the bill. To illustrate the law-book difference in form: The act of appropriation passed by the Parliament of Great Britain for the year 1912, covering more than $450,000,000, is contained in three law-book pages, whereas the two acts appropriating from the " consolidated fund," carrying $90,000,000 more, were contained in one and one-half law-book pages each. The acts of appropriation for the Government of the United States for the same year cover about 500 closely jarinted pages of the Statutes at Large. Considerable type space is used in the acts of Great Britain for the long formal address to the Crown, but following this is the merest recital. provision; for example: : The treasurer may use out of tlie consolidated fund of tlie United Kingdom and Ireland, and apply toward making good the supply granted of Great Britain to His Majesty for the services of the year ending on the 31st day of March, 1912, the sum of 91,444,800 pounds. 59 THE NEED FOE A NATIONAL BUDGET. 60 The purposes are indicated in this manner: and the other acts mentioned in schedule A annexed to this act out of the consolidated fund toward making good the supply granted to His Majesty, amounting in the aggregate to 145,038,844 pounds and 11 shillings, are appropriated and shall be deemed to have been appropriated as from the date of the passing of the act mentioned in schedule A for the purposes and services expressed in schedule B, annexed hereto. All sums granted by Following this this act same precedent, the Canadian act of appropriation carries the granting clause, as well as reference to the schedule of items, in the same paragraph. In other words, about one-third of the principal act of appropriation for 1912 (covering one and one- made up of the formal address to the Crown, one-third used for the verbiage of appropriation, and onethird for the authorization to issue bonds for public works, etc. The schedule of items referred to in the British act of appropriation covers 22 pages. For purposes of admirristration, however, the half pages) is of the type space list is of salaries and wages established by the department of the treas- is to be considered among the conditions attached to the act. But, to an extent, under our system a large part of the salaries and wages authorized to be paid are included in the act of appropriation itself; in fact, the greater part of the personnel of the service is provided for in detail by statute and by executive order. ury Another concrete fact which serves to illustrate difference in pracmay be cited. The several Canadian bills of appropriation, covering a law-book space of about 5 pages, are supported by estimates covering 100 pages. These in turn are supported by a report of the auditor general showing actual expenditures for the last completed This report (following the same classification, but in fiscal year. very great detail) requires 3,432 closely printed pages and gives to members of the Dominion Parliament more information about sub- tice than members of appropriation committees of the months of painstaking inquiry from representatives of departments and .services requesting approjects of inquiry Congress are able to develop after priations. WHAT ACTION BY THE CONGRESS IS NECESSARY TO THE APPROPRIATION OE PUBLIC MONEY. An appropriation may be either express or implied. But in view of the constitutional provision relating thereto, an appropriation should not be implied unless the intention of the Congress to make an appropriation is clear. (4 Comp. Dec, 325.) No particular form of words is necessary to make an appropriation. Any language which, when taken in connection with other legislation, expresses the intention of the Congress that moneys in the Treasury shall be used for a purpose specified, must be construed to make an appro- FOKM OP APPHOPRIATION 61 ACTS. In 6 Comptroller's Decisions, 515, there discussion of the subject: priation. is the following In tlie regular appropriation acts made by Congress the following form is usually employed "Be it enacted ly the Senate and House of Representatives of the United States of America in Congress assembled, That the following sums be, and they are hereby, appropriated out of any money in the Treasury of the United States not otherwise appropriated." But the departures from this form are numerous and various. the following forms are occasionally used " There For example, appropriated out of any money in the Treasury not otherwise ap( Sec. 3687, Eev. Stat. There shall " be allowed and paid out of any moneys in the Treasury not otherwise appropriated." (Sec. 3754, Eev. Stat.) The words " out of any money in the Treasury not otherwise appropriated " are frequently used without the preceding words " there is appropriated." They clearly imply an appropriation. This form is very generally used in private acts, as follows " That the Secretary of the Treasury be, and he is hereby, authorized and directed to pay, out of any moneys in the Treasury not otherwise appropriated." (Act of Mar. 7, 1898, 30 Stat., 1400, and other acts following.) But these words are also frequently omitted. The following are good examples of such omission "That the Secretary of the Treasury is hereby directed to pay." (Act of June 11, 1896, 29 Stat, 757.) " That the Secretary of the Treasury be, and he is hereby, authorized and required to pay." (Act of Mar. 3, 1873, 17 Stat, 787.) " That the Secretary of the Treasury pay." (Act of Feb. 25, 1873, 17 Stat., is propriated." . 737.) Usually in these private acts payment is directed to be made by the Secretary but in numerous instances payment is directed to be made by other officers, and in some instances without indicating any officer for the purpose. The following are examples of such acts which have been construed to make appropriations " That the Secretary of War be, and he is hereby, authorized and directed to pay * * * of moneys not otherwise appropriated." (Act of June 4, 1888, 25 Stat, 1078.) See also act of March 4, 1878 (20 Stat., 499). " That the Postmaster General is hereby authorized and directed to pay * * * (Act out of any money in the Treasury not otherwise appropriated." of Mar. 3, 1885, 23 Stat., 682.) See also acts of June 1, 1886 (24 Stat., 787), and February 23, 1887 (id., 917). " That the proper accounting officers of the Treasury of the United States (Act of June 16, 1886, 24 Stat, 781.) pay." " That the Treasurer of the United States be, and he is hereby, authorized and directed to pay." (Acts of June 22, 1874, 18 Stat., 604, and Mar. 2, 1881, of the Treasury ; 21 Stat, 636.) " That the Treasurer of the United States pay." (Acts of June 22, 1874, 18 Stat, 606, and May 15, 1896, 29 Stat., 725.) " That the Treasurer of the United States shall pay, out of any moneys in his hands not otherwise appropriated." (Act of June 11, 1896, 29, Stat., 757.) " That there be paid » * * out of any moneys in the Treasury not otherwise appropriated." (Acts of Mar. 3, 1883, 22 Stat., 809 Apr. 13, 1888, 25 Stat., ; 1037; Oct 9, 1888, id., 1195; Feb. 26, 1897, 29 Stat, 824.) — THE NEED FOE A NATIONAL BUDGET. 62 In tbe abore examples, various forms by which Congress has expressed its make an appropriation have been employed. In those instances in vifhich the proper accounting officer is directed to make payment, it is clearly understood that he is not himself to make payment, but to certify a balance clue the beneficiary for the amount specified, upon which the Secretary of the Treasury draws his warrant upon the Treasurer, by whom the payment is made. So in those instances in which the Treasurer is directed to make payment, it is understood that he will do so only upon the Secretary's warrant. It is provided by section 305 of the Revised Statutes that " The Treasurer shall receive and keep the moneys of the United States and disburse the same upon warrants drawn by the Secretary of the TreasIntention to * * * ury." Therefore, when Congress directs the Treasurer to pay a specified sum to a person designated, it is Intended that he shall make such payment in pursuance of a warrant to be drawn by the Secretary of the Treasury; and such direction must be construed to imply a direction to the Secretary of the Treasury to draw a warrant therefor. Whatever form of language may be used by Congress, if such language clearly manifests an intention to authorize the payment of money from the Treasury, I think it must be construed to make an appropriation. Such was the law, as set forth in the decisions of the Comptroller of the Treasury, prior to 1902. The act of July 1902 (32 Stat., 560) however, provided: 1, , Hereafter no act of Congress shall be construed to make an appropriation out of the Treasury of the United States unless such act shall in specific terms declare an appropriation to be made for the purpose or purposes specified in the act. Since the passage of this act it is probably true that such phrases have been recited, which merely authorize an expenditure, would not be regarded as making an appropriation of moneys in the general fund of the Treasury. The term " appropriation " as used in the Constitution and the statutes of the United States in reference to moneys in the Treasury means, however, the setting apart by order of Congress for an object specified of a portion of the moneys in the general fimd of the Treasury. as Where Congress authorizes an administrative officer to expend special sources for specified objects that au- moneys derived from is in the nature of an appropriation of these moneys a setting of them apart for the objects specified, and it con- thorization that is them stitutes It that is is, fund to be applied to those objects. not an appropriation in the technical sense of moneys in the general fund of the Treasury to which the a special true that this act of July is refers—but has the same force and effect as fund of the Treasury. Not only is it regarded that the act of 1902 refers only to the general fund, but it is also held, that the act is not retroactive in effect. to those 1, 1902, moneys which were not it in the general rOEM OF APPEOPEIATION 63 ACTS. Therefore acts which were held prior to 1902 to make permanent appropriations are still construed as having that effect, notwithstanding the passage of the act of 1902 (13 Comp. Dec, 429). The comptroller says with regard to a prior decision that section 3689, Revised Statutes, made a permanent indefinite appropriation for refunding money for land erroneously sold. I think this construction made was correct (6 Comp. Dec, 514) and prior to the passage of the act of July 1, 1902 (32 it having been which pro- Stat., 560), hibits the construction thereafter of any act as making an appropriation unless the act " in specific terms " declares an appropriation to be made, it is not afCected by the prohibition. VII. CONDITIONS ATTACHED TO MONEY GKANTS BY GENERAL LAW. The consideration of present practice as well as of constructive proposals relating to appropriations requires that we distinguish between the conditions attached to money grants by general law and those which are first class made a part of the appropriating act itself. Of the the most important are the provision of the Constitution that " no money shall be drawn from the Treasury, but in consequence of appropriations made by law " (Art. I, sec. 9, clause 7), and the further provision that " a regular statement and account of the receipts and expenditures of all public money shall be made from time to time." (Art. I, sec. 9, clause 7.) No express limitation upon the power of the Congress to make appropriations or to place conditions on money grants is to be found in the Constitution except that contained in Article I, section 8, which provides that The Congress shall have power * * * to raise and support armies, but no appropriation of money to that use shall be for a longer term than two years. CONDITIONS RELATING TO AUTHORITIES TO ACT. The Constitution, it will be noticed, regards an appropriation as an authorization made by law that money may be drawn from the Treasury. As a matter of law and common practice, however, an appropriation is treated as an authorization not merely to officers to disburse money for, the purpose indicated, but also to heads of departments and establishments to incur liabilities and to approve vouchers for the purposes and to the amounts named in the act. Furthermore, as a result of provision of law, an appropriation is regarded as authorizing those having custody of public money to advance public moneys to disbursing officers prior to the incurring of any liability. The most comprehensive of those legal provisions which authorize the advance of public moneys to disbursing officers is that which provides: That the Secretary of the Navy be, and he Is requisitions for advances to disbursing officers hereby, authorized to Issue his and agents of the Navy under a " General account of advances " not to exceed the total approtiriation for the Navy, the amount so advanced to be exclusively used to pay current obligations under proper vouchers and that " Pay of the Navy " shall hereafter be used only for its legitimate purpose as provided by law. 64 CONDITIONS ATTACHED TO MONEY GRANTS. 65 And Tliat the niiiount so aclvanced be charged to the proper appropriations and returned to " General account of advances " by pay and counter warrant the said charge, however, to particular appropriations, shall be limited to the amount appropriated to each. (20 Stat. 1^., 167.) ; The March act of 3, 1911 (36 Stat., 1056), provides: Hereafter whenever pressing obligations are required to be paid by a disbursing ofBcer of the Engineer Department and there ip an insufficient balance t© his official credit under the proper appropriation or appropriations for the purpose, he is authorized to make payment from the total available balance to his official credit, provided sufficient funds under the proper appropriation or appropriations have been allotted by the Chief of Engineers for the expenditure. When such disbursements are made the accounts of the disbursing officer shall show the charging of the proper appropriations, the balances under which will be adjusted by the disbursing officer on receipt of funds or by the accounting officers of the Treasury. See also the act of March 3, 1909 (35 Stat., 747 and 760) as to other appropriations, where similar provisions are found. Practically all other appropriations are con.strued as inhibiting , Army from advancing money to disbursing agents except purposes, and as inhibiting disbursing from making payments except such as may be directly charge- Treasury officials for specific appropriation officers able to specific appropriation items. The following discussion of the authority of disbursing taken from 4 Comptroller's Decisions, 332, 334: officers is appears to have been originally designed that no demand for the payment money by the United States should be paid until a claim or account therefor had been audited and certified by the accounting officers. But early in the history of the Government a practice grew up, without express authority of law, of employing agents to disburse moneys appropriated for various objects. Subsequently disbursing officers were expressly authorized by statute, and in It of • were provided for the several departments. ( Sec. 176, Rev. Stat. Since that time the practice has existed in the several departments of paying the salaries of officers and employees, and various bills for supplies purchased and other expenses, through those disbursing officers, whose accounts for such disbursements have been subsequently audited. As a result of this practice, it 18.5.S sometimes happened that a payment which had been made by a disbursing was disallowed in the audit of his accounts, for the reason ,that the expenditure was not authorized by law. To protect the Treasury and disbursing officers from loss, the following provision was made by section S of the act of July 31, 1894 (28 Stat., 208) " Disbursing officers or the head of any executive department * * * may apply for and the Comptroller of the Treasury shall render his decision upon officer : to he made l)y them or under them which rendered, shall govern the Auditor and the Comptroller of the Treasury in passing upon the account containing said disbursement." From an examination of these statutes It appears that there are certain any question involving a payment decision, when demands against the United States which by implication disbursing officers are authorized to pay before .such demands are audited. But when these statutes are read in connection with others which provide for the auditing of claims 49365—12 5 TH^ NEED FOE A NATIONAL BUDGET. 66 jind accounts, it appears that tbe demands which disbursing officers are authorized to pay must be restricted to a particular class. Section 236 of the Revised Statutes provides that "All claims and demands whatever by the United States or against them, and all accounts whatever in which the United States are concerned, either as (iebtors or as creditors, shall be settled and adjusted in tlie Department of tlie Treasury." The words " settled and adjusted," as used in the above section, mean audited and certified by tlie accoitnting officers. (Act of Mar. 3, 1817, 3 Stat, 336; eooke V. United States, 91 U. S., 389, 398-399.) section 7 of the act of July 31, 1894 (28 Stat, 208), provides that— "Accounts shall be examined by tlie auditors, as follows; " The Auditor foi- the Treasury Department shall receive and examine And all sceouuts * * * relating to * * * the Uife-Saving Service * * * and to all other business witliin the jurisdiction of the Department of the Treas*." * * ury, and certify the balances arising thereon The balances so certified are payable by means of warrants issued by the Secretary of the Treasury. The word "accounts," as used (Sec. 11, id.) ill the foregoing act and in tlie preexisting law, includes " all claims and demands." (Sec. 236, Eev. Stat.) These statutes tlius expressly provide tliat all claims and demands relating to the Treasury Department shall be received and examined by the auditor for that department before payment. For the purpose of auditing all such claims, the jurisdiction thus specifically conferred upon the auditor must be tleemed exclusi\-e. "Where a special proceeding has been expressly ordained for a particular purpose it is presumably exclusive. (Butienvortli v. Hoe, 112 U. S., 63.) Whatever authority to make payments has been conferred upon disbursing oflicers by implication must be regarded as a partial exception and be construed strictly. The purpose of such exception is clearly to expedite payments in certain cases by dispensing with the necessity of awaiting the result of the audits and certification by the auditor. In tlie payment of salaries to officers and employees in the public service and of bills for supplies furnished by responsible firms, where the amounts are fixed and the law is plain, it is a manifest convenience and saving of time to make prompt payment; and in cases like those specified it may, no doubt, be done without detriment to the public interests. But an exception, made by implication, however clear, and for convenience beyond the necessity for its exercise. To apply the authority of disbursing officers to the payment of claims depending upon doubtful or conflicting evidence, or upon the application of general principles Sf law, would be to transcend tlie necessity and the reason for the exception. only, sliould not be extended may be suggested that the provision for submitting to the comptroller for any question which may arise in respect to such payments recognizes that disbursing officers have authority to pay all claims, of whatever character, and provides the means for the determination of all matters in It his decision doubt If this provision stood alone the suggestion would have great weight, but when read in connection with other provisions of the same act I think such a conclusion is inadmissible. There is nothing in the language of the provision, or of the act as a whole, which indicates an intention to enlarge the scope of the authority of disbursing officers. Its purjiose was merely to afford them protection in the performance of their duties under the then existing law. If the provision should be construed to authorize disbursing officers to pay all claims, of whatever character, and to apply for the decision of the comptroller CONDITIONS ATTACHED TO MONEY GRANTS. upon 67 questions of law or fact uivoh-erl therein— the decision of tlie comphaving been made conclus^^•e upon the auditors— the provision^ would have the effect to talce away from the auditors all original jurisdiction of such claims and to render them mere clerks of the comptroller. It is manifest that such an effect was never contemplated by the act of July 31, 1S94. Reading all these statutes together, I am of the opinion that the authority all troller of disbursing officers of the executive departments to make payments is rethe payment of fixed salaries, bills for supplies purchased and approved, and other similar demands which do not require for the ascertain- stricted to ment of their validity the exercise of judicial functions in weighing evidence or In the application of general principles of law. The question of the authority of disbursing officers to make payments is to be distinguished from the authority of heads of departmenls to apply to the comptroller for his decision upon questions involved in payments to be made under them. The authority of the later not necessarily restricted disbursing officers.' The object of the provision under consideration is not confined to the proteclion of disbursing officers; it also contemplates the protection of the Treasury. This it does by avoiding the incurrence of expenditures which are not authorized by law. In cases in which some action by the head of a department is necessary, before an expense or a liability is incurred, he may, and probably will, upon an adverse decision by the comptroller, decline to take such action. In all such cases I think the head of a department, before taking action upon which a liability may arise, is undoubtedly authorized to apply to the comi)troller for his decision upon any question which may be involved in the contemplated liability. And in such cases his authority (1 Comp. Dec, 500.) is not dependent upon the mode of payment, but may be exercised whether the payment can be made by a disbursing officer or must be made by the issuing of a warrant after the audit of an account. But in cases where a liabili y arises, not in consequence of any action by the head of a department, but simply by operation of law, a decision by the comptroller in advance of the audit of an account therefor could not be of any aid to the head of departmen!-, nor can it be seen how any question could be presented before the liability arose. So in cases where a claim has already accrued, if it is one which must be audited before payment, a decision by the comptroller in advance of the audit would serve no useful purpose. In these cases there would be no action to be taken by the head of department, nor any responsibility to be assumed by him in connection with the account; nothing, in fact, that could in any way afford protection to the Treasury and, conscquen.ly, the purpose of the provision would have no application. As an to questions involved in payments which are is to be made by adequate provision for the determination of such questions before payment has been made by other sections of the same statute, it is not to be presumed that Congress intended to require an unnecessary and useless proceeding. A correct interpretation of the act can not be made by reading its provisions separately; they must be read together, and a construction adopted which will produce a harmony of the whole. thus reach the conclusion that section 8 is intended to provide, first, that any disbursing officer may apply to the comptroller for his decision upon any question involved in a payment which he is authorized to make; and, second, that the head of the proper department may apply for such decision upon any question involved In such a payment or in the payment of any liability which may arise in consequence of any contemplated action by him. I THE NEED FOR A NATIONAL BUDGET. 68 Considering the general legal conditions attached, it may be said, is an authorization made by law that money be disbursed from the Treasury for a stated purpose, and that it carries with it, either by necessary implication or as a result of statutory provision, the power to advance money to disbursing officers, and to the head of the service named in the act the power to incur Further, that each liabilities and to approve vouchers for payment. therefore, that an approiDriation of these powers carries with it corresponding limitations. CONDITIONS EELATING TO TIME AND AVAILABILITY. From a very early time in the history of the Government a dismade between " annual appropriations," which, tinction has been generally speaking, are available only during the fiscal year for which they were granted, and " permanent appropriations," which are indefinitely available. The following discussion of the availability of appropriations taken from 3 Comptroller's Decisions, 623, 624 Permanent appropriations have been correctly Akerman as "those for an unlimited period" definecl is by Attorney General (13 Opin. A. G., 292). Secre- tary Sherman, in a letter to the Speaker of the House of Representatives dated December 14, 1877, defined a " specific appropriation " as " one where the amount, the object, or the person is designated particularly or in detail." To this definition he added, " It is usually permanent in terms because not limited as to time like an annual appropriation," having already said, " The words permanent specific appropriations should be confined to appropriations for private claims where nothing is left to executive officers for examination or inquiry except to identify the party or to comply with some specific duty prescribed by the specific appropriations." (1 Lawrence Comp. Dec, 2d ed., 582.) In practice, however, the words " permanent specific appropriation " have not ' ' been restricted to the narrow meaning given them by Secretary Sherman, and probably his definition is not broad enough. A " permanent specific appropriation " has been defined by Comptroller Lawrence as follows "A 'permanent specific appropriation' is one which requires the money payable by virtue of it to be applied to an object specifically pointed out hy laio, and which may be so applied at any time in the future, and not merely for the service of the current fiscal year. It exists when the act of Congress which made it points out the purpose to which It applies, and shows that it was intended to be used in the future, without limit as to the time. If the object to which it is to be applied has no reference to or connection with the service of any particular year, the appropriation may be construed as permanent, where such intention is aijparent in the act of making It. If it be for the dis- charge of an existing obligation, having no connection with the service of the current year, and not In part discharge of a continuous service. It may reasonably be supposed that Congress Intended the liability to be paid without reference to time." (2 Lawrence Comp. Dec, 2 ed., 246.) The words "permanent specific appropriations" first appear in an act of June 20, 1874 (18 Stat., 110), which is as follows: CONDITIONS ATTACHED TO MONEY GRANTS. 69 That from aud after the first clay of July, eighteen hundred and seventyand of each year thereafter, the Secretary of the Treasury shall cause all unexpended balances of appropriations which shall have remained upon the boolis of the Treasury for two fiscal years to be carried to the surplus fund and covered into the Treasury Provi4ed, That this provision shall not apply to permanent specific appropriations, appropriations for rivers and harbors, lighthouses, fortifications, public buildings, or the pay of "the Navy and Marine " four, : but the appropriations named in this proviso shall continue available by Congress." In order to correctly understand this legislation, the history of the use of appropriations must be inquired into. In section 16 of the act of March 3, 1795 (1 Stat., 433, 437), it was provided: " That in regard to any sum which shall have remained unexpended upon any appropriation other than for the payment of interest on the funded debt; * * * or for a purpose. In respect to which a longer duration is specifically assigned by law, for more than two years after the expiration of the calendar year in which the act of appropriation shall have been passed, such appropriation shall be deemed to have ceased and been determined; and the sum so unexpended shall be carried to an account on the books of the Treasury to be denominated the Surplus fund.' " By section 2 of the act of May 1, 1S20 (3 Stat, 568), It was provided that moneys appropriated for the Department of War and of the Navy remaining unexpended for more than two years after the expiration of the calendar year in which the appropriation was made were to be carried to the surplus fund, except " That W'hen an act making an appropriation shall assign a longer duration for the completion of its object, no transfer of any unexpended balance to the account of the surplus fund shall be made until the expiration of the time fixed in such act." The substance of these two acts was incorporated into section 10 of the act of August 31, 1852 (10 Stat., 76, 99), wherein it was rirovided that "moneys appropriated for a i)urpose in respect to which a longer duration [than two yearsl is specifically assigned by law " should not, like other appropriations, be carried to the surplus fund at the expiration of two years after the fiscal year in which the appropriations were made. Under these acts it was held that many kinds of appropriations, although Corps ; until otherwise ordered ' , in annual appropriation acts for the service of particular years, might be used after the year for which they were made. See opinions of Attorney General Cushing (7 Opin. A. G., 1, Id., 14). Apparently to correct this, sections 5, 6, and 7 of the act of July 12, 1870 (16 Stat, 2.30, 251), were enacted. These sections have been carried into the made Revised Statutes as sections 3690, 3691, and 3679, respectively. By section 6 (3691 Rev. Stat.) it was specifically provided that "no appro* * * to which Congres may have given a longer duration of priation law, shall be thus treated," viz, carried to the surplus fund when the balance thereof " shall have remained on the books of the Treasury without being drawn against in settlement of accounts for two years"; while by section 5 — (3690, Rev. Stat) "AH balances of appropriations contained in the annual appropriation bills and made specifically for the service of any fiscal year, and remaining unexfiscal year, shall only be applied to the payduring that year, or to the fulfillment of properly incurred expenses ment of contracts properly made within that year; and balances not needed for the pended at the expiration of such THE NEED POK A NATIONAL BUDGET. 70 This section, however, said purposes shall be carried to the surplus fund. shall not apply to appropriations known as 'permanent or indefinite appro- priations." Under this act it was held that " To bring a balance within its provisions, it must remain, first, from an appropriation contained in the annual appropriation bills; second, from an appropriation made specifically for the service of a particular fiscal year third, that it shall not have arisen from an appropriation known as permanent fourth, that it shall n( t have arisen from an appropriation known as indefi' ' ' ' nite'" (13 Opin. A. G., 290). While Secretary Sherman said of it " Four years of practice under the act of 1870 satisfied Congress that even that failed to correct the evil intended to be remedied, as the smallest settlement made under an appropriation extended such an appropriation in force for two years longer." (1 Lawrence Comp. Dec, 2d ed., 580.) To correct this evil, section 5 of the act of June 20, 1874, was enacted. This latter act required " all unexpended balances of appropriations which shall have remained upon the books of the Treasury for two fiscal years to be carried to the surplus fund and covered into the Treasury," whether such appropriations had been made not, unless they came within the in annual appropriation acts or six classes of appropriations excepted from the operation of said act by the proviso tliereto. It is clear from all the acts afiove cited that appropriations to be excepted from the general requirement of being carried to the surplus fund at the end of two years after the year for which they were made must be such as shall have a longer duration specifically assigned to them by law, while in order to use any portion of an made in an annual act specifically for the service of a particular any purpose other than the payment of expenses properly incurred appropriation year, for or in fulfillment of contracts properly tion must be known as permanent or When it is made within such year, the appropria- indefinite. intended that an appropriation made in an annual appropriation act shall be permanent and not limited to a particular fiscal year, Congress has no difficulty in expressing its intention by adding thereto the words " to be available until expended," or words of similar import, as is constantly done. ( See act of Aug. 7, 1882, ch. 433, 22 Stat., 316 act of Aug. 30, 1890, ch. 837, 26 Stat., 394; act of Aug. 18, 1894, ch. 301, 28 Stat., 400, 417; act of Mar. 2, ; 3 895, ch. 189, 23 Stat, 942; act Of June 10, 1896, ch. 399, 29 Stat., 368.) AVhere, however, the intention of Congress has not thus been clearly expressed, resort is made to construction. Thus, section 3690 of the Revised Statutes provides, as has been said, that All balances of appropriations contained in the annual appropriation bills, and made specifically for the service of any fiscal year and remaining unexpended at the expiration of such fiscal year, shall only be applied to tlis payment of expenses properly incurred during that year; or to the fulfillment of contracts properly made within that year; and balances not needed for such purposes shall be carried to the surplus fund. This section, however, shall not apply to appropriations known as the " permanent " or " indefinite ,'ippropriations. By the proviso to the act of June 20, lS7-i (18 Stat., 110), permanent specific appropriations for rivers and harbors, lighthouses, for- CONDITIONS ATTACHED TO MONEY GRANTS. 71 and the pay of the Navy and Marine Corps were expressly excepted from this rule and made available until otherwise ordered by the Congress. By the act of June 23, tifications, public buildings, 1874 (18 Stat., 275), the provision relating to public buildings in the foregoing act was modified by providing that appropriations for the construction of public buildings should be available until their completion. Specific appropriations are also sometimes made available until expended or for an indefinite period. In view of this general policy of the Congress an appropriation contained in an act making appropriation for a particular fiscal year is not construed to be a permanent appropriation unless the language of the appropriation, or of another statute, or the character of the object for which it is made renders it clear that such was the intention of the Congress. But where an appropriation contained in an act making appropriations for a particular fiscal year is made for a specific object, which, from its nature, must necessarily require several years for its completion, it must in general be presumed that the Congress intended that the appropriation should be available until the purpose for which it was made can be realized. «! VIII. DISCRETION GIVEN TO ADMINISTRATIVE OEEICERS IN ACTS OF APPROPRIATION. The broad theoi-y of the Constitution is that the Congress shall have the power to determine questions of policy which involve the expenditure of money, i. e., what shall be done, and what organization, what equipment, and what funds shall be provided; that the President shall have the power to execute and shall be held responsible for the economy and efficiency with which plans and policies adopted by Congress are executed. In this constitutional plan the courts 'were to have practically no part unless some right of an individual or of a State might be involved in the action taken by the legislative or the executive branch. This general arrangement of powers has not only commended public corporations; it is the usual alignment in private itself to corporate enteriDrises. The board, representing stockholders^ as a deliberative group determines what had best be undertaken what policy or plan in their judgment will contribute most to the success- — ful conduct of the enterprise. Decision having been reached with respect to matters of policy and with respect to funds to be provided, the president is held responsible for obtaining the largest possible returns for a given expenditure of time, energy, or money. This underlying constitutional theory has, however, been widely departed from in practice. The legislative branch has not only assumed to settle questions of policy but also, through appropriations and minuteness of detail in organic law, has deprived the executive branch (the administration) of the exercise of discretion with respect to a large part of the public business. While the purpose has been to prevent the misuse of power, the effect has been to relieve administrative officers of responsibility for waste and inefficiency in the service. The underlying motive which has transformed monarchical to constitutional forms of government has been to make the executive branch responsible. In this country monarchy, as a form, was overthrown by revolution. This having been accomplished, the legislative branch has proceeded on a theory which has operated to make the administration irresponsible — in other words, to defeat one of the primary purposes of the Constitution. This tendency finds best illustratifni in legislation through which are made. In most cases appropriations are made for money grants the use of a particular service or the carrying on of a specific activity, DISCRETION" GIVEN" TO ADMINISTBATIVE OFFICERS. 73 and the act of appropriation sets forth the personnel "vvhich may be employed, the amount "which may be expended for different classes of materials, supplies, and other objects of expenditure. This leaves little range for the exercise of administrative discretion it does not ; make for economy and from responsibility many use instances it efficiency; relieves the in planning Avork forces —forces him it him and in head of the service making purchases; in to purchase things not best adapted to to purchase things at a higher price than is neceshe has not the power to do what his judgment dictates in the conduct of the business in hand. In other Avords, judgments which can be made wisely only at the time that a specific thing is to be done are attempted to be made by a Congress composed of hundreds of Members from six months to a year and a half beforehand on the recommendation of a committee which at most can have but a limited experience or fund of information as a basis for their thinksary, because ing. As a result of established legislative policy the Government is thereby robbed to an extent of the benefit of well-trained technical service and of the exercise of official discretion this on the theory — that its officers are not to be trusted with the use of public funds, and therefore not to be held responsible for the exercise of judgment in the execution of the details of the business. In United States is quite at variance Great Britain, where methods of enforcing executive responsibility in constitutional government may be said to have been worked out in some of its best forms. Incidentally it may be said that, although the effective head of the administration (the prime minister) as well as the head of each department of government in Great Britain is a member of the dominant party or combination in the legislature that is, is himself a member of the legislature and represents the majority therein this form of organization of the administhis respect the practice in the "with the practice of — tration is — not necessary in the location of responsibility. The method of appointing the heads of the departments has a very definite bearing on questions of policy to be executed. But the economy and efficiency with which plans are executed are in no A'ery direct manner related to the machinery adopted for deciding what shall be done. The question whether the cabinet system of Great Britain or the cabinet system of the United States shall be adopted has practically no bearing on the orderly and efficient conduct of business. In this country practically no difficulty has been experienced by reason of failure on the part of the Executive to execute whatever policy may be established by the Congress. The need for a form of organization of the administration to insure this does not seem to exist. The really serious difficulty has been inability to establish an organization under the President through which the business of the Government may be administered economically and efficiently. And in — — THE NEED FOE A NATIONAL BUDGET. 74 respect to the organization under the heads of departments Great Britain and other constitutional countries except the United States have entirely deiDarted from the theory of legislative appointments. In other words, the Government of the United States has continued a system of political appointments to the administrative service and then has proceeded to tie the hands of the heads of the administration on the theory that the officers appointed are not to be trusted, and therefore should not be thrown on their own responsibility in the use of public money, and for the executive direction of the organization created by the legislative for rendering public service. Acts of appropriation also, in a measure, at times add another element of irresponsibility that of indefiniteness with respect to who In one act a is to exercise whatever discretion may be permitted. — particular officer pose may may be specified; in another act a particular pur- be indicated. In the latter case the person who, under the may be assumed to Pre.sident, is officially in charge of the service have the disposition of the appropriation, as a result of the general provisions of law placing the service in his charge. This, however, does not always follow, as in the Department of the Navy question has been raised from time to time as to Avhether the Secretary of the Navy has any discretion with respect to certain appropriations, or whether, on the other hand, it is not for the head of a bureau to decide. Generally speaking, however, an appropriation which does not specifically state what officer may dispose of it is assumed to be at the disposition of the head of the department. The Revised Statutes (sec. 3678) provide that All sums appropriated, for tlie various branches of expenditure in the public service shall be applied solely to the objects for vi'hich they are respectively made and for no others. The object of an appropriation is thus fixed by the terms of the appropriation, and the proper construction of these terms is a question of law. The construction to be placed on each appropriation has, however, been taken The law tures under away from the heads of departments. provides, as has been said, that the accounts of expendiall appropriations shall be examined by one auditor, and, To give to the heads of departments the right to have the law construed before action on appeal, by the Comptroller of the Treasury. thereunder, the Dockery Act provided that head of any executive department or other establishdepartments may apply for and the Comptroller of the Treasury shall render his decision upon any question Involving a payment to be made by them or under them, which decision, when rendered, shall govern the Auditor and the Comptroller of the Treasury in passing upon Disbursing officers or the ment not under any of the executive the account containing said disbursement. (Act of July 31, 1894, 28 Stat., 208.^ These provisions of law necessarily limit the discretion of those having the disposition of appropriations Avhich certainly, so far as . DISCRETION GIVEN TO ADMINISTRATIVE OFFICERS. 75 the law is concerned, is subject to the control of the accounting officers of the Treasury. These officers hold that they have the right to de- termine whether a given expenditure is authorized by an appropri- ation. The question whether a particular expense is necessary or appropriate to the object for which an appropriation is made is one which is in general within the discretion of the head of the department having control of the disbursement of the moneys appropriated an unlimited discretion ; * it *. But this discretion so conferred is not a legal discretion, subject to the terms of the * is particular appropriation and to -estrictions imposed by other laws. Dec, (7 Oomp. 31.) For tliis reason it was held in this decision that the expense of etc., in connection with the opening of the buildings of the immigrant station at Ellis Island, N. Y., Avas not authorized under an appropriation " for the care of immigrants arriving in the United States, and for the relief of such as are in distress and for the general purpose and expenses of carry- printing, music, refreshments, decoration, ing this act into effect." At the same time if the intention of the Congress to confine expenditures for certain purposes to certain appropriations is not clear, considerable discretion is allowed to the person vested by law with the disposition of the appropriation. Thus the comptroller says (5 Comp. Dec, 855) : that the accounting ofBcers may safely leave the determination of such questions to the Secretary of Agriculture, who is charged with carrying out the laws. If he believes that au appropriation for any experiment, investiI thlnlv was intended by Congress to expenses connected with the same, which is a reasonable presumption, I do not think that the accounting officers would question his use of the appropriation, although some item of expense paid from it might be specifically named in some other general appropriation. gation, or inquiry, although broad in its terms, meet all Naturally, the discretion is greatest in the case of a general unlim- ited appropriation, particularly where the appropriation panied by In a clause making an appropri.ation is accom- a specific clause granting discretion. it was provided And the Secretary of Agriculture is hereby authorized to sum he may deem necessary or expedient in such manner this use any part of as he may think best for the collection of information concerning live stock, dairy, or other aoimal products. The Secretary of Agriculture stated his purpose to the comptroller as follows: In order to obtain definite information as to the export of butter of high grade maife in this country and its sale in suitable foreign markets with the various conditions and circumstances attending the same, this department proposes to purchase creamery butter in open market in this country and to export and sell the same in certain markets of Europe, the butter to be paid for from the funds appropriated for salaries and expenses. Bureau of Animal Indus! ry, and the proceeds from the sale of the butter to be covered into the Treasury to the credit of miscellaneous receipts. — : — — THE NEED FOE A NATIONAL BUDGET. 76 The comptroller said By tills clause It was evidently Inteuclecl to confer a very broad power upon the Secretary of Agriculture as to the use of the appropriation; and as the purpose for whic'h you propose to use a portion of the appropriation is one specifically authorized by the language above quoted, I am clearly of the opinion that the method which you propose is one which is within your discretion to adoiJt. (3 Comp. Dec, 445.) It is not, however, often the case that an appropriation expressly grants such wide discretion; but even where such a clause as has been noted is not present it is recognized that wide discretion is contained in a grant of a sum of money to do a certain thing, which is vmhampered by limitations. Thus, under an appropriation which provided For the improvement of the Yellowstone National Park, thirty thousand expended by and under the direction of the Secretary of "War dollars, to be it was held by the comptroller that The Secretary of War may, in his discretion in disbursing said sum, either construct a bridge necessary in the improvement of the park or purchase a bridge owned by private parties. He said further: It is tlius shown that a bridge at that point is one of real utility, and to be abolished. The only question, then, is whether a new bridge should be built out of the specific appropriation aforesaid or the Baronett Bridge purchased. facilitate travel in the park tolls .should The language was held of War Dec, to be broad enough to vest in the Secretary the discretion of purchasing the private bridge. (1 Comp. 107.) This discretion exists not merely as to the methods of carrying out the purpose of the appropriation, but also, in the case of an appropriation not distinctly defining the purpose, as to the specific purposes for which the appropriation may be used. Thus, under an appropriation for "such miscellaneous expenses as may be authorized by the Attorney General for the United States courts," the comptroller held that the Attorney General might authorize the use of said appropriation for the renting of rooms for judges' chambers, although there was a special appropriation for rent of rooms for United States courts and judicial officers, saying that: I should hesitate to hold, where the Attorney General, in the exigencies of the administration of his department, says that a certain expense pertaining to the court and its otflcers is a miscellaneous expense, where it was'not clearly apparent that such expense was one of the usual and ordinary kind and spe- provided for under another head, that such was not expense of the court or its officers. (5 Comp. Dec, 470.) cifically Certain appropriations are regarded not merely tions to administrative officers to a as miscellaneous authoriza- expend money, but as commands DISCKETION GIVEN TO ADMINISTRATIVE OFFICEBS. 77 them to pay sums of money to specific persons who, in a proper have the right to appeal to the courts to force such officers to carrjr out the provisions of the law. In Roberts v. United States (176 U. S., 222) " the Treasurer of the United States " was " directed to pay to the owners, holders, or assignees of all board of audit certificates redeemed by him vmder the act approved June 16, 1880, the residue of 2.35 per cent per annum of unpaid legal rate interest due upon said certificates from their date up to the date of approval of said act providing for their redemption." Upon an appeal from a judgment of the Supreme Court of the District of Columbia ordering a writ of mandamus to the Treasurer of the United States, the Supreme Court of the United States, in an opinion affirming the judgment, said: to case, In this case we thiuk the proper constraction of the statute was clear, and the duty of the Treasurer to pay the money to the relator was ministerial in its nature, and should have been performed by hijn upon demand. METHODS or LOCATING RESPONSIBILITY FOE ECONOMY AND EFEICIENGY IN EXPENDITURES. There are two methods of locating responsibility for economy and efficiency of expenditure of public money, viz 1. Requiring that such accounts be kept and such reports be made as will make currently available to Congress and to the country information with respect to results obtained. 2. By a system of general appropriation and administrative allotment. Already a statement has been made with respect to the character of information provided through accounts and reports. Only a first step has been taken toward a system of general appropriation and administrative allotment. It was with this general purpose in view that section 3679 of the Revised Statutes was amended by act of February 26, 1906 (34 Stat., 49). Before the passage of this act the Congress had sought to enforce responsibility by requiring that No executive department or other Government establishment of the United States shall expend, in any one fiscal year, any sum in excess of appropriations, made by Congr'ess for that fiscal year, or involve the Government in any contract or other obligation for the future payment of money in excess of such appropriations unless such contract or other obligation is authorized by law. The law of 1906 added this further condition All appropriations made for contingent expenses or other general purposes, except appropriations made in fulfillment of contract obligations expressly authorized by law, or for ob.iects required or authorized by law, without reference beginning to the amount annually appropriated therefor, shall on or before the preof each fiscal year be so apportioned by monthly or other allotments as to deficiency vent expenditures in one portion of the year which may necessitate for or additional appropriations to complete the service of the fiscal year : : THE NEED FOE A NATIONAL BUDGET. 78 which said appropriations are made; and all such apportionments shall be adhered to, and shall not be waived or modified except upon the happening of some extraordinary emergency or unusual circumstances which could not be anticipated at the time of making such apportionment. While this provision place upon is significant in that officers responsibility it does not attempt to for determining in advance what apportionment of an appropriation for general purposes could best be used for this, that, or the other thing, coming properly within the act, the following difficulties are to be noted 1. That the head of the department is handicapped by being required to apportion all of the appropriation " on or before " the l^eginning of the fiscal year. He is not permitted to modify apportionment " except upon the happening of some extraordinary emergency or unusual circumstance which could not be anticipated at the time of making such apportionment." 3. The law of allotment is indefinite in its terms and is subject to 2. is further handicapped in that he this first or preliminary misinterpretation. 4. The law of allotment is evidently aimed to cure particular abuses which have resulted either in improper use of public funds or in excessive expenditure of lump-sum appropriations during a part of the year, thereby forcing the Congress to add to the appropriation in order to keep the service in operation. Three distinct interpretations have been given to laws of apportionment or subappropriation by heads of departments, viz 1. An interpretation wliich is evidenced by the practice of making allotments on or before the beginning of the year without having these allotments made a part of the accounts or in any manner reflected in the rejports, thereby giving to the head of the department and to the Congress no current information with respect to the proper enforcement of the law. 2. An allotment on the basis of a definite amount for the accomplishment of specific ends or purposes or for the doing of each class of work which is conducted under each appropriation. 3. An allotment on a time basis or a definite amount for a period of time, the balance to be held in reserve. With respect to the last two methods of apportionment, accounts and reports may or may not be kept and rendered for the information of officers. Usually, however, there reporting on the subject. is a definite accounting and IX. CLASSIFICATIONS OF APPROPRIATIONS. As bearing on the subject of the character of discretion which may be exercised and the uses to which funds may be put, the appropriations of the Government may be classified from three different viewpoints a. 5. c. a. : The method of determining the amount of the grant. The period during which the funds are available. The manner of their administrative use. Classification from the viewpoint of the iiiyethod of determining the ofmount of each grant. From the viewpoint of the method of determining the amount of each grant the appropriations to officers of the Government of the United States may be classified as follows I. Appropriations, the amounts of which are fixed by Congress. II. Appropriations, the amounts of which are determined by officers to whom grants are made. amounts of which are determined by exmaturing obligations. by Appropriations of the first class are those which are made by ConIII. Appropriations, the isting conditions or gress, either {a) in regular appropriation bills, or (5) in miscella- Appropriations of the latter class may be found in any act of legislation which carries with it as an incident the expenditure of money, examples of which may be found in the act of March 1, 1911 (36 Stat., 961), establishing the Appalachian neous acts and resolutions. Forest Eeservation, and the act of March 3, 1911 (36 Stat., 1081), providing for a memorial and centennial celebration of Perry's victory on Lake Erie. Examples of appropriations of the second class are found in the act creating the Monetary Commission, which permitted that body amount was deemed necessary to spend whatever to carry out the War Departneeded to operate and maintain certain canals; and in the act giving to officers of this department the right to determine what amount shall be expended purposes of the act ment the power ; in the act giving to officers of the to spend whatever amount is for the removal of wrecks. Of the third class there are two general subdivisions, viz: (a) Authorizations to pay the public debt and other obligations of the Government as they mature which have not accrued under acts of appropriation, such as interest, sinking-fund accruals, matured prin79 THE NEED FOK A NATIONAL BUDGET. 80 cipal of the public debt, treaty obligations, the principal of trust obligations, and refunds; (6) payments made out of special and trust funds. h. Classification from the viewpoint grants are From made of the lyerwd daring the viewpoint of the j)eriod during which they are available apioropriations may which available. made be classified as follows 1. Appropriations made once for all, which are available without any further action on the jaart of the Congress until the object for which they are made has been accomplished. These appropriations are commonly designated as " permanent " they may be either specific or indefinite in amount. An example of a permanent specific appropriation is to be found in an appropriation of a certain sum for a public building, the amount being fixed by the Congress, but continu; ing available until the object or purpose has been attained. The amount of the permanent indefinite class may be fixed either by the executive officer or by conditions which operate independently of executive action. Examples of permanent indefinite appropriations have already been given; the character of legislation giving rise to an obligation which it is the duty of the officer to meet without any previous consideration on his part is shown below KEPAYMENT TO IMPOKTEHS EXCESS OF DEPOSITS (CUSTOMS). That wbeuever it shall be shown to the satisfaction of the Secretary of the Treasury that in any case of unascertained or estimated duties, or payments made upon appeal, more money has been ascertained by final liquidation thereof tlian the law required to be paid or deposited, the Secretary of the Treasury shall dii'ect the I'rea surer to refund and pay the same out of any money in the Treasury not otherwise appropriated. The necessary moneys therefor are hereby appropriated, and this appropriation shall be deemed a permanent indefinite appropriation and the Secretary of the Treasury is hereby authorized to correct manifest clerical errors in any entry or liquidation for or against the United States at any time within one year of such entry, but not afterwards: Provided, That the Secretary of the Treasury shall in his annual report to Congress give a detailed statement of the various sums of money refunded under the provisions of this act or any other act of Congress relating to the levenue, together with copies of the rulings under which the payments were made. (Acts of .June 10, 1S90, vol. 26, p. 140, sec. 23; .Aug. 5, 1009, vol. 30, ; p. 1,03, sec. 28.) 2. Appropriations which are made once for all and which are availand which at the expirabe available. These appropria- able for a siDecific period other than annual tion of the specified period cease to tions may be specific or indefinite in amount. Thus section 3685, Revised Statutes, provided Appropriations for establishing lighthouses shall be available for two yeu-s after acts of State legislatures ceding jurisdiction over sites take effect. 3. Appropriations which are made once for all and which are recurrently available Avithout further action by the Congress, but CLASSIFICATIONS OF APPEOPKIATIONS. 81 which provide for expenditures to be made during either annual or other specified periods. These are commonly called " permanent." They may be specific or indefinite in amount. An example of a permanent annual specific appropriation is the appropriation made in 1906 of $3,000,000 a year for the purposes of meat inspection. An example of a permanent annual indefinite appropriation is that for the payment of the interest on the public debt. 4. Appropriations made for the purpose of current annual expenditure Avhich cease to be available after the expiration of the fiscal year for which they are made. These are commonly designated They may be as " annual." The specific or indefinite in amount. is important for a number of reasons. In the first place, those appropriations designated as "annual" find their distinctive characteristic in that each year the activities supported by them must come annually before the Congress for reAdew. Their purpose is thus to give to the Congress direct and con- distinction of these various classes of appropriations tinuous legislative control over the amounts to be expended and legislative review of the administrative economy and efficiency of Those appropriations designated their use. as " permanent " find their distinctive purpose in that they provide for continuity of ad- ministrative policy. An administrative service which acts under permanent appropriations An lative control. is in large measure independent of legisadministrative service which acts under annual unable to make anj' comprehensive plans for the it is impossible for an officer to make any valid contracts or engagements after the expiration of the fiscal year for which the appropriations are made. appropriations is future, for legally PERMANENT APPEGPEIATIONS. The distinction above adverted to is found in the appropriations The following are some of the most all governments. important expenditures of the United States Government for which of nearly provision 1. 2. is made by permanent appropriations Public debt and trust fund expenditures. Expenditures for the carrying on of certain enumerated Govei'nment services, such as 1. Collection of the customs revenue. 2. Arming and equipping 3. Operating canals and other works of navigation. the militia. 4. State agricultural colleges. 6. Reclamation of arid lands. 6. Meat 7. Acquisition of lands for protection of watersheds of inspection. navigable streams (expires on June 49365—12 6 30, 1915). THE NEED FOB A NATIONAL 82 BX7DGET. Expenditures from special funds or sources: 1. Refunds of customs and internal-revenue taxes 3. ille- gally collected. 3. Sales of material and equipment. Navy and Army deposit funds. 4. Payment 5. Cooperative work, forest investigations. 6. Navy 2. to States and Territories from the national forests fund. hospital fund and soldiers' home permanent fund. Quasi contractual. obligations: 1. Debentures, drawbacks, bounties, and allowances. Apparently the motives which have actuated the legislative body in making provision for permanent appropriations have been: 1. To maintain the public credit. 2. To provide for the carrying out of certain contractual obli4. gations, particularly those of a fiduciary character. To 3. give permanence to certain services deemed of especial importance. 4. To apply to particular objects receipts which were closely related to these objects. The legislative policy, the pursuit of which has been actuated by these motives, has not, however, been in all cases a consistent one. This statement is particularly applicable to contractual obligations and to the administrative services. Thus, it may very well happen that a contractual obligation which has behind it the determination of the highest judicial authority is not at once met, because, in the first place, there is no permanent appropriation available. What is true of judgments rendered against the United States by the courts having jurisdiction is also true of claims certified by accounting officers whose determinations are made by law conclusive against the Government. It would seem that motives similar to those which have led to providing for public debt and trust fund expenditures by permanent appropriations would lead to providing similar appropriations for the payment of judgments and claims finally deter- mined by either courts or accounting officers. Indeed, such would seem to have been the original intention of Congress at the time of the formation of the Court of Claims. utes, Section 1089, Revised Stat- adopted originally in 1863, provided that In all cases of final iudgment by tlie Court of Claims, or on appeal by the Supreme Court where the same are afflrmed in favor of the claimant, the sum <Jue thereby shall be paid out of any general appropriation made by law for the payment and satisfaction of private claims, or presentation to the Secretary of the Treasury of the copy of said iudgment, certified by the clerk of the Court of Claims and signed by the chief justice, or, in his absence, by the presiding judge of such court. CLASSrPIOATIONS OP APPKOPBIATIONS. 83 Section 1065, Revised Statutes, provide that^- The amount of any final judgment or decree rendered In favor of the claimant any case transmitted to the Court of Claims under the two preceding sections [i. e., by the head of a department or upon the certificate of any auditor or comptroller] shall be paid out of any specific appropriation applicable to the case, if any such there be and where no such appropriation exists the judgment or decree shall be paid in the same manner as other judgments of said court. in ; It will be noticed from these sections that a judgment made by the court on a reference to it by the head of a department, or upon the certificate of any auditor or the comptroller, is immediately payable where there is available either a permanent appropriation or an annual appropriation which has not lapsed. Where, however, no such appropriation is applicable, and particularly where liabilities have been incurred without an appropriation, a judgment is payable only out of any general appropriation for the payment of private claims. Judgments against the United States may thus be rendered which upon appropriations once but no longer available. Judgments may also be rendered against the Government which are not based in any way upon an appropriation. Thus, section 3732, Reare based vised Statutes, provides that No contract or purchase on behalf of the United States shall be made unless is authorized by law or is under an appropriation adequate to its the same fulfillment, except in the War and Navy Departments, for clothing, subsistence, forage, fuel, quarters, or transportation, which, however, shall not exceed the necessities of the current year. This provision, by implication, permits the making of specified contracts for the current year and recognizes a right in the executive to incur specified liabilities authorized by law, but for which no ap- propriation has been made, but together with other legal provisions prohibits all other contracts or forbids the making of contracts carry- ing with them a liability greater in amount than that appropriated See also sec. 3736, therefor. (Sec. 3733 of the Revised Statutes. which by implication permits the purchase of land where there The case of United States v. Lynah is no appropriation therefor.) (188 U. S., 445) is a good example of the rendering of a judgment against the United States which was in no way based upon an approIn this it was held that the Government had taken private priation. property where, as a result of the improvement of a river, that property was submerged by the overflow of the water of the river. We thus find that certain judgments are payable without further action upon the part of the Congress because there are appropria. judgments are not so payable. question therefore presents itself, whether it would not be desirable that there should be a permanent indefinite appropriation for the payment of all final judgments rendered by the courts against tions available, but that certain other The THE NEED FOB A NATIONAL BUDGET. 84 the Government, and of all claims settled by the accounting officers, which judgments and settlements are now, by law, conclusive against the executive branch of the Government. The same lack of consistency in legislative policy is also found in appropriations made for services. Thus the appropriation for meat inspection is permanent that for enforcing the pure food and drug law is an annual appropriation. The appropriation for the Reclamation Service is permanent; the appropriations for most other works ; are annual. The collection of the customs revenue is partially provided for by a permanent appropriation that of the internal revenue is to be defrayed from one made annually. The question is presented whether it is desirable that particular services shall be provided for ; by permanent appropriations. The distinction between a permanent and an annual appropriation is also important from the point of view of the availability of the balances remaining unexpended at the end of each fiscal year. A completely permanent appropriation is available until the object for which it is granted has been accomplished. Such an appropriation is spoken of as a permanent specific appropriation. But an annual appropriation, including within that term a permanent annual specific appropriation, i. e., an appropriation based on permanent law specific as to the amount which is to be expended in any fiscal year, is available only for the year for which it is' granted, and any unexpended balance must be returned to the surplus fund of the Treasury. c. Classification of afprofriatioiis manner Of equal importance is from the point of view of tlie of their use. the distinction between a lump-sum appro- priation and one which descends into detail as to either the charac- An appropriation to the extent that does not descend into detail gives free play to administrative discretion and relieves the authority to which it is granted from ter or objects of expenditure. it it is not combined with the necessity of rendering to the Congress at the time the estimates are submitted detailed and intelligible expenditures accounts and reports. Appar- legislative control so far as ently for these reasons the law often provides that the authorities to whom these appropriations are granted shall make such reports either at the beginning of the session of the Congress or at the time the estimates are submitted. Just as the expenditures of certain services are based on permanent appropriations, while those of others are to be defrayed from annual appropriations, so certain services are granted appropriations which permit wide play to administrative discretion, while the appropriations for others descend into such detail as almost to re- CLASSIFICATIONS OF APPBOPEIATIONS. duce the position of tlie 85 head of the service to one of a clerical character. Furthermore, although generally speaking lump-sum discretionary appropriations are accompanied by detailed expenditure reports, lump-sum appropriaand are not obliged to report their operations in detail to the Congress. The Customs Service is an example of such a service. It is, of course, true that in the case of this service permanent legislatiom fixes the salaries of a large number of important officers. At the same time a large, if not the greater, part of the appropriation for the service lies almost absolutely within the discretion of the administration, but no provision of law requires such detailed expenditure reports as are required from some other services. Appropriations may thus be classified also from the point of view of the degree to which they vest discretion in administrative officers there are instances where services are granted tions as to the particular detailed purposes of expenditures. priations state in the first All appro- place the general purposes for which the money granted state the Nearly all appropriations also is appropriated. amounts of money which may be used for the purpose or purposes enumerated. The only exceptions are indefinite appropriations which permit the expenditure of so much as is necessary to accomplish the expressed purpose. In the case of those indefinite appropriations, however, the purpose is generally a clearly defined one, as, for example, the permanent indefinite appropriation for the payment of the interest on the public debt. Apart from these appropriations, indefinite in amount, for pur- poses very clearly defined, nearly all appropriations specify exactly the amounts which may be expended for the purpose or purposes mentioned. In so far as the purpose is a general one, as, for example, an activity which the Government has undertaken to perform, the appropriation vests large discretion in the officers having charge of its expenditure, since they may, subject to the control of the Comptroller of the Treasury noted above, define the extent of the activity and distribute the appropriation among the various objects of expenditure for which the money appropriated is to be expended. conditions these officers may expend money in any locality where the expenditure of money will appear to them to be most advantageous for the performance of the activity for which Under such the luoney was appropriated; they may also fix the salaries of the officers or employees provided, whose number they also may determine; or they may decide to perform the activity by contract rather than by direct administration. In some cases the activity for vfhich the appropriation is made may be the entire activity of the service to which it is granted, as in the case of the collection of the customs; in other cases there may be an appropriation for each one THE NEED EOE A NATIONAL BUDGET. 86 of the detailed classes of work of the service, as Geological Survey. A good example of such is the case with the an appropriation has already been pointed out in the permanent annual appropriation of $3,000,000 for meat inspection. This appropriation, which is for one of the activities of the Bureau of Animal Industry, authorizes that bureau to provide, within the limits of $3,000,000, for local inspection of meat at such places as may seem inspectors, may seem expedient, to fix the salaries and number of meat and to adopt such methods for the inspection of meat as proper. Such an appropriation propriation. is often spoken of as a " lump-sum " ap- Its essential characteristic is that it vests in the com- unlimited discretion within the limits fixed by the declared purpose, which may be general or detailed, and by the specified amount of the appropriation. Another example of an unlimited discretionary lump-sum appropriation is that made by the act of June 25, 1910 (36 Stat., 835), for petent administrative officer the Reclamation Service. AN ACT To authorize advances This reads as follows: to the " reclamation fund," of certificates of Indebtedness in Be and for the Issue and disposal reimbursement therefor, and tor other purposes. enacted iy the Senate and Bouse of Representatives of the United States in Congress assembled, That to enable the Secretary of the Interior to complete Government reclamation projects heretofore begun, the Secretary of the Treasury is authorized, upon request of the Secretary of the Interior, to transfer from time to time to the credit of the reclamation fund created by the of it America act entitled "An act appropriating the receipts from the sale and disposal of public lands in certain States and TeiTitories to the construction of irrigation works for the reclamation of arid lands," approved June seventeenth, nineteen hundred and two, such sum or sums, not exceeding in the aggregate twenty million dollars, as the Secretary of the Interior may deem necessary to complete the arid reclamation projects, and such extensions thereof as he may deem proper and necessary to the successful and profitable operation and maintenance thereof or to protect water rights pertaining thereto claimed by the United States, provided the same shall be approved by the President of the United States and such sum or sums as may be required to comply with the foregoing authority are hereby appropriated out of any money in the Treasury not otherwise appropriated Provided, That the sums hereby authorized to be transferred to the reclamation fund shall be only so transferred as such sums shall be actually needed to meet payments for work performed under existing law And provided further, That all sums so transferred shall be reimbursed to the Treasury from the reclamation fund, as hereinafter provided And provided further, That no part of this appropriation shall be expended upon any existing project until it shall have been examined and reported upon by a board of Engineer oflBcers of the Army, designated by the President of the United States, and until it shall be approved by the President as feasible and practicable and worthy of such expenditure; nor shall any portion of this appropriation be ; : : : expended upon any new project. Sec. 2. That for the purpose of providing the Treasury with funds for such advances to the reclamation fund, the Secretary of the Treasury is authorized to issue certificates of indebtedness of the United States in such form as he may CLASSIFICATIONS OF APPROPEIATIONS. prescribe and in denominations 87 of fifty dollars, or multiples of that sum ; said be redeemable at tbe option of the United States at any time after three years from the date of their issue and to be payable five years after such date, and to bear interest, payable semiannually, at not exceeding three per centum per annum the principal and interest to be payable in gold coin of the certificates to ; The certificates of indebtedness herein authorized may be disposed of by the Secretary of the Treasury at not less than par, under such rules and regulations as he may prescribe, giving all citizens of the United States an equal opportunity to subscribe therefor, but no commission shall be allowed and the aggregate issue of such certificates shall not exceed the amount of all advances made to said reclamation fund, and in no event shall the same exceed the sum of twenty million dollars. The certificate of indebtedness herein authorized shall be exempt from taxes or duties of the United States as well as from taxation in any form by or under State, municipal, or local authority; and a sum not exceeding one-tenth of one per centum of the amount of the certificates of indebtedness Issued under this act is hereby appropriated, out of any money in the Treasury not otherwise appropriated, to pay the expense of preparing, advertising, and issuing the same. Sec. 3. That, beginning five years after the date of the first advance to the reclamation fund under this act, fifty per centum of the annual receipts of the reclamation fund shall be paid into the general fund of the Treasury of the United States until payment so made sliall equal the aggregate amount of advances made by the Treasury to said reclamation fund, together with interest paid on the certificates of indebtedness issued under this act and any expense incident to preparing, advertising, and issuing the game. Sec. 4. That all money placed to the credit of the reclamation fund in pursuance of this act shall be devoted exclusively to the completion of work on reclamation projects heretofore begun as hereinbefore provided, and the same shall be Included with all other expenses in future estimates of construction, operation, or maintenance, and hereafter no irrigation project contemplated by said act of June seventeenth, nineteen hundred and two, shall be begun unless and until the same shall have been recommended by the Secretary of the Interior and approved by the direct order of the President of the United States. Sec. 5. That no entry shall hereafter be made and no entryman shall be permitted to go upon lands reserved for irrigation purposes until the Secretary of the Interior shall have established the unit of acreage and fixed the water charges and the date when the water can be applied and made public announcement of the same. Sec. 6. That section nine of said act of Congress approved June seventeenth, nineteen hundred and two, entitled "An act appropriating the receipts from the sale and disposal of public lands in certain States and Territories to the construction of irrigation works for the reclamation of arid lands," is hereby "United States. repealed. On may provide that the activity granted shall be performed at specified places, by the other hand, an appropriation for which it is specified classes salaries and and numbers of persons, who shall receive expend specified sums of money for shall specified specified classes of objects. Such an appropriation is the reverse of a " lump-sum " appropriaand may be spoken of as a detailed appropriation, although Government usage has not as yet given to such an appropriation any tion particular name. The essential characteristic of such an appropria- THE NEED FOE A NATIONAL BUDGET. $8 lion An is that it A-ests little, if any, discretion in administrative example of such an appropriation is officers. offered by the appropria- tions for the "Office of the Director of the Mint" at Washington, for the " Mints and assay offices." These appropriations specify and the local mints and assay offices at which money may be expended, the classes of persons, and the number in each, with their compensation, Avho iiiay be employed, the character of the work to be performed at each local station, and the amounts which may be expended for " freight on bullion and coin," for " assay laboratory, chemicals, fuel, balances, weights, and other necessaries, including textbooks on metallurgical processes" in the office of the director; for "examination of mints," for "books, pamphlets, periodicals, specimens of coins, ores, and incidentals," and " for the collection of statistics relative to the annual production and consumption of the The only important items precious metals in the United States." in which the exercise of any discretion is possible under this appropriation are found in the sums granted in the case of each of the mints and assay offices for " wages of workmen and other employees," and for " incidental and contingent expenses." Another example of such a detailed appropriation is to be found in the appropriation for the fiscal year 1911 for the salaries in the Department of State at Washington. This reads as follows — Salaeies, Department of State, 1911. For Secretary of S ate, eight thousand dollars; assistant secretary, five thousand dollars; second and third assistant secretaries, at four thousand five hundred dollars each; chief clerk, three thousand dollars; two assistant sollci ors of the Department of State, to be appointed by the Secretary of State, at three thousand dollars each; law clerk, and assistant, to be selected and appointed by the Secre ary of State, to edit the laws of Congress and perform such other duties as may be required of them, at two thousand five hundred dollars and one thousand five hundred dollars, respectively; two chiefs of bureaus, al two thousand two hundred and fifty dollars each; two translators, at two thousand one hundred dollars each; additional to chief of Bureau of Accounts, as disbursing clerk, two hundred dollars; private seci'etary to the Secretary, two thousand five hundred dollars; fifteen clerks of class four ; fifteen clerks of class three class two; forty clerks of class one; two of them ; twenty-five clerks of shall be telegraph operators; fifteen clerks at one thousand dollars each nineteen clerks at nine hundred dollars each; chief messenger, one thousand dollars; five messengers, twentytwo assistant messengers, messenger boy, four hvmdred and twenty dollars; packer, seven hundred and twenty dollars; four laborers, at six hundred dol; lars each; telephone-switchboard operator; assistant tele])hone-switchboard operator; ctirpenter, one thousand dollars; for emergency clerical services, to be expended by the Secretary of State so much thereof as may two thousand dollars, or two hundred and fifty-five thousand in his discretion, be necessary; in all, eight hundred dollars. For two clerks to be employed in the Department of State and to be charged with the distribution of information among the diplomatic missions, one at the rate of one thousand eight liundred dollars per annum, and one at the rate of one thousand six hundred dollars per annum; in all. three thousand four hundred dollars. (Legislative act June IT, 1910; .f2r)9,200. CLASSIFICATIONS OF APPBOPBIATIONS. 89 Between lump-sum appropriations vesting almost unlimited -discretion in administrative officers and detailed appropriations vesting ' any, such discretion, we have an almost infinite number of appropriations to which limitations of discretion in great variety are attached. little, if we attempt to classify appropriations from the viewpoint of the amount or degree of discretion granted by them to administrative officers, we may set up the following classes of appropriations I. Approptnations giving unlimited disc?^etio7i. Such appropriations, however, in the nature of things, must be limited with respect If — to the persons who are to administer the funds to a general purpose be used and, except in the case of indefinite appropriations, when the purpose is pretty clearly defined, as in the case of the interest on the public debt, are limited as to amount. These limitations are essential to the making of an appropriation grant. They are an incident to the determination of legisla- for which the funds tive policy. The may ; ; characteristic of such appropriations is that they place on the administration full responsibility for the use of discretion in the execution of policies and the execution of plans legis- latively determined. II. Appropriations without discretion. away from the officer responsibility They administration. leave little, if object of expenditure or as to —Such appropriations take for economy and efficiency of any, discretion as to place or amount of expenditure at particular places, or for the character of the services, materials, supplies, equipment to be purchased or contracted and for. III. App7*opriations %oith discretion., hut limited in one or more particulars, as follows: (1) (2) With With respect to locality of expenditure. respect to the activities or classes of work provided to be undertaken a. h. c. (3) With Limited to percentage of grant. Limited to a definite amount. Other limitations. respect to objects of expenditure: Limited to percentage of grant for each object. Limited to a definite amount for each object. c. Limited to the rate or price to be paid. d. Other limitations. The following are examples of appropriations which limit the a. h. cretion of administrative officers in one or 1. As more dis- respects: to locality — Post OFriCE, Chelsea, Massachusetts. Chelsea, Massacluisetts, post office: For site and continuation of building under present limit, twenty-flve thousand dollars. (Sundry civil act June 25, 1910; $25,000.) THE NEED FOE A NATIONAL BUDGET. 90 — Rent of Foi" rent of buildings, Cleveland, Ohio. Cleveland, Ohio, rent of buildings: temporary quarters for the accommodation of Government officials,, eighteen thousand dollars, or so civil act, 2. As June much thereof as may be necessary. (Sundry 25, 1910; $18,000.) to activity : General expenses, Bxjeeau of Animal Industby, May 1911. — For carrying out the hundred and eightyBureau of Animal Industry, and the provisions of the act approved March third, eighteen hundred and ninety-one, providing for the safe transport and humane treatment of export cattle from the United States to foreign countries, and for other purposes the act approved August thirtieth, eighteen hundred and ninety, providing for the importation of animals into the United States, and for other purposes, and the provisions of the act of May ninth, nineteen hundred and two, extending the inspection of meats to process butter and providing for the inspection of factories, marking of packages, and so forth, and the provisions of the act approved February second, nineteen hundred and three, to enable the Secretary of Agriculture to more effectually suppress and prevent the spread of contagious and infectious diseases of live stock, and for other purposes, and also the provisions of the act approved March third, nineteen hundred and five, to enable the Secretary of Agriculture to establish and maintain quarantine districts, to permit and regulate the movement of cattle and other live stock therefrom, and for other purposes and for carrying out the provisions of the act of June twenty-ninth, nineteen hundred and six, entitled "An act to prevent cruelty to animals while in transit by railroad or other means of transportation," and to enable the Secretary of Agriculture to collect and disseminate information concerning live stock, dairy, and other animal products to prepare and disseminate reports on animal industry; to employ and pay from the appropriation herein made as many persons in the city of Washington or elsewhere as he may deem necessary; to purchase in the open market samples of all tuberculin serums, antitoxins, or analogous products, of foreign or domestic manufacture, which are sold In the United provisions of the act approved tvs'enty-ninth, eighteen four, establishing a ; ; ; States, for the detection, prevention, treatment, or cure of diseases of domestic animals, to test the same, and to disseminate the results of said tests in such manner as he may deem best; to purchase and destroy diseased or exposed ani- mals or quarantine the same whenever in his judgment essential to prevent the spread o'f pleuro-pneumonia, tuberculosis, or other diseases of animals from one State to another, as follows For inspection and quarantine work, including all necessary expenses for the eradication of scabies in sheep and cattle, the inspection of southern cattle, the supervision of the transportation of live stock and the inspection of vessels, the execution of the twenty-eight-hour law the Inspection and quarantine of imported animals, including the establishment and maintenance of quarantine stations and the construction and alteration of buildings thereon, the inspection work relative to the existence of contagious diseases and the tuberculin and mallein testing of animals, six hundred and twenty-three thousand dollars For all necessary expenses for the eradication of southern cattle ticks, two hundred and fifty thousand dollars; For all necessary expenses for investigations and experiments in dairy in; dustry, cooperative Investigations of the dairy industry in the various States, inspection of renovated butter, factories, and markets, one hundred and forty^ seven thousand six hundred dollars For all necessary expenses for investigations and experiments in animal husbandry, forty-two thousand dollars; CLASSIFICATIONS OF APPBOPEIATIONS. 91 For all necessary expenses for scientific investigations in diseases of animals, including the maintenance and improvement of the bureau experiment station at Bethesda, Maryland, and the necessary construction and alterations of buildings thereon, and the necessary expenses for investigations of tuberculin, serums, antitoxins, and analogous products, one hundred and eight thousand dollars For all necessary expenses for the equipment of a bureau experiment station, including the necessary construction and alterations of buildings thereon, the construction and repair of fences, roadways, drains, and other incidental work, twelve thousand dollars For general administrative worli, including traveling expenses and salaries of employees engaged in such worli, rent In the city of Washington, and supplies, express, freight, telegraph, telephone, office fixtures and other necessary ex- penses, fifty-one thousand nine hundred and forty dollars; In all, for general expenses, one million two hundred and thirty-four thousand five hundred and forty dollars. (Agricultural act. May 26, 1910; $1,234,540.) 3. a. As to object of expenditure: Percentage of appropriation to be used for each object named. — StTEVETiNG THE PUBLIC LANDS, 1910 AND 1911. For sui'veys and resurveys of public lands, under the supervision of the Commissioner of the General Land Office and direction of the Secretary of the Interior, four hundred and fifty thousand dollars Provided, That in expending this appropriation preference : in favor of surveying townships occupied, in whole or in by actual settlers and of lands granted to the States by the act approved February twenty-second, eighteen hundred and eighty-nine, and the acts ap^ proved July third and July tenth, eighteen hundred and ninety and, second, to shall be given, first, part, ; surveying under such other acts as provide for land grants to the several States and Territories, except railroad land grants and such indemnity lands as the several States and Territories may be entitled to in lieu of lands granted them for educational and other purposes which may have been sold or included in some reservation or otherwise disposed of, and other, surveys shall include lands adapted to agriculture and lands deemed advisable to survey on account of availability for irrigation or dry farming, lines of reservations, and lands within boundaries of forest reservations. The surveys and resurveys to be made by such competent surveyors as the Secretary of the Interior may select, at such compensation not exceeding two hundred dollars per month as he may prescribe, except in the District of Alaslia, where a compensation not exceeding ten dollars per day may be allowed such surveys and such per diem allowance, in lien of subsistence, not exceeding three dollars, as he may prescribe, said per diem allowance to be also made to such clerics who are competent sur- veyors who may be detailed to make surveys, resurveys, or examinations of surveys heretofore made and reported to be defective or fraudulent, and inspecting mineral deposits, coal fields, and timber districts, and for mailing, by such competent surveyors, fragmentary surveys and such other surveys or examinations as may be required for identification of lands for purposes of evidence in any suit or proceeding in behalf of the United States, the sum hereby appropriated to be immediately available Provided, further. That a sum not exceeding ten per centum of the amount hereby appropriated may be expended by the Commissioner of the General Land Office, with the approval of the Secretary of the Interior, for the purchase of metal or other equally durable monuments to be used for public-land survey corners wherever practi: cable. (Sundry civil act, June 25, 1910; $450,000.) THE KEBD EOE A NATIONAL BUDGET. 92 Ij. As to rate or price to be paid. — Peotbcting public lands, timber, etc., 1910 AND 1911. Depredations on public timber, protecting public lands and settlement of claims for swamp land and swamp-land indemnity To meet the expenses of protecting timber on tlie public lands, and for the more efficient execution of the law and rules relating to the cutting thereof; of protecting puDlic lands from illegal and fraudulent entry or approi^riation and of adjusting claims for swamp lands and indemnity for swamp lands, seven hundred and fifty thousand dollars, to be immediately available, of which sum ilve hundred thousand dollars is for the purpose of bringing up the worli: of the General Land Office hereunder so as to make the same current, and not exceeding thirty thousand dollars to enable the Commissioner of the General Land Office to complete the examination and classification of lands within the limits of the Northern Pacific grant under the act of July second, eighteen hundred and sixty-four, as provided in the act of February twenty-sixth, eighteen hundred and ninety-five, such examination and classification when approved by the Secretary of the Interior to have the same force and effect as a classification by the mineral-land commissioners provided for in said act of February twenty-sixth, eighteen hundred and ninety-five, and hot exceeding twenty-five thousand dollars additionl for expenses of hearings held by order of the Commissioner of the General Land Office to determine Whether alleged fraudulent entries are of that character or have been made in compliance with law, and not exceeding twenty-five thousand dollars additional for clerli hire, rent, and other incidental expenses of district land offices Provided, That agents and others employed under this appropriation shall be allowed per diem, subject to such rules and regulations as he may prescribe, in lieu of subsistence, at a rate not exceeding three dollars per day each and : actual necessary expenses of transportation, including necessary sleeping-car fares, except, when agents are employed in the District of Alaska, they may be allowed not exceeding six dollars per day each in lieu of subsistence. (Sundry civil act, c. As June to 2.5, 1910; $750,OnO.) amount to be used for objects named — Interstate Commerce Commission, For salaries of seven commissionten thousand dollars each, seventy thousand dollars. For salary of secretary, five thousand dollars. For all other authorized expenditures necessary in the execution of laws to regulate commerce, eight hundred thousand dollars, of which sum not exceeding fifty thousand dollars may be expended in the employment of comisel, and not exceeding three thousand dollars may be expended for the purchase of necessary books, reports, and periodicals, and not exceeding one thousand five hundred dollars may be expended for printing other than that done at the 1911. ers, at Government Printing Office. To further enable the Interstate Commerce Commission to enforce compli- ance with section tvcenty of the act to regulate commerce as amended by the net approved June twenty-ninth, nineteen hundred and six, including the employment of necessary agents or examiners, three hundred and fifty thousand dollars. To enable the Interstate Commerce Commission to keep informed regarding compliance with the "Act to promote the safety of employees and travelers upon railroads," approved March second, eighteen hundred and ninety-three, and With the "Act to supplement 'An act to promote the safety of employees and travelers upon railroads by compelling common carriers engaged in interstate commerce to equip their cars with automatic couplers and continuous brakes OLASSIFIOATIONS OF APPEOPRIATIONS. 93 Euid tlielr locomotives with drlvlng-wlieel brakes, and for other purposes,' aud other safety-appliance acts, and for other purposes," approved April fourteenth, nineteen hundred and ten, and with the "Act requiring common carriers engaged in interstate and foreign commerce to make full reports of ail accidents to the Interstate Commerce Commission and authorizing investigations thereof by said commission," approved May sixth, nineteen hundred and ten, and to execute and enforce the requirements of the said acts, including the employ^ ment of inspectors, one hundred and twenty-five thousand dollars. The unexpended balance of the appropriation to enable the Interstate Com^ merce Commission to investigate in regard to the use and necessity for block-sig^ nal systems and appliances for the automatic control of railway trains and any appliances or systems intended to promote the safety of railway operation wliicli may be furnished in completed shape, including experimental tests, at the dis* may be furnished in connection with such investigation free of cost to the Government, is hereby reappropriated and made available for said ser^-ice for the fiscal yeav cretion of the commission, of such of said systems and appliances only as nineteen hundred and eleven. (Sundry civil act, June 25, 1910; $1,350,000.) • X. THE POLICY OF THE CONGRESS WITH EESPECT TO ADMINISTRATIVE OFFICERS. With mind the foregoing classification in the various acts of ap- propriation for 1911 have been analyzed for the purpose of ascertaining the policy of the Congress or its committees with respect to vesting discretion in administrative officers in the expenditure of public moneys. Inasmuch as appropriations, the amounts of which are determined by the Congress, are all considered by special com- mittees before going before either of the Houses of the Congress, inasmuch as and most of the items contained in regular appropriation the bills originate in House of Representatives, it will be advisable under the headings of the conamittees which have the right under the rules to report them to the House. Eule XI of the House of Representatives provides for the method of referring all proposed legislation to the committee. to consider these CHARACTER OF DISCEEIION GRANTED TO OFFICERS IN BILLS REPORTED BY THE COMMITTEE ON APPROPRIATIONS. The Committee on Appropriations, as has been shown, reports six appropriation bills, viz 1. Legislative, executive, 2. Sundry 3. Pensions. and judicial. civil. 4. Fortifications. 5. District of Columbia. 6. Deficiencies. Items under the and and judicial, sundry civil, more of them, are found in the com- legislative, executive, deficiencies bills, or one or plete appropriations for each department. Among the appropriations for the Senate and the House of Reponly one allowing discretion (this one givino' unlimited discretion for an amount of $1,600), but under the legislative miscellaneous there are five unlimited appropriations for temporary commissions of amounts varying from $10,000 to $125,000. One small amount of $2,000 for special and miscellaneous services in the Library of Congress and two for improvements in the Botanic resentatives there is Garden of $500 and $7,000, respectively, are with unlimited discretion. Under the Government Printing Office there is one of $160,000 94 POLICY OF THE CONGBESS. 95 for general expenses, office of superintendent of documents, with limited discretion. This conamittee reports all the appropriations for the Executive Office, the majority of which are with unlimited discretion (mostly for special commissions and comparatively small in amount, and, with one exception, under the sundry civil bill). It reports also the appropriations for the Civil Service Commission which, however, grant very little discretion. State Department. The Appropriations Committee reports the appropriations for the overhead expense of the State Department, mostly under the legislative, executive, and judicial bill. There are no appropriations with unlimited discretion among the overhead appropriations for this department. The remainder of the appropriations for this department are mostly reported by the Committee on Foreign Relations, with the exception of a few deficiencies for various international exhibitions, investigations, etc., with unlimited discretion, and varying from $2,500 to $100,000 in amount. Treasury Department. The Committee on Appropriations reports all the appropriations for this department with the exception of those for private claims. It is especially noticeable that, with the exception of the appropriations for public buildings, under the control of the Supervising Architect's office, there are very few appropriations with discretion, and most of these are for contingencies. Further, aside from these public-building appropriations, which are reported mostly in the sundry civil bill, although a few are to be found in the deficiency bill, the majority of the appropriations for this department are reported in the legislative, executive, and judicial bill, a much smaller number in the deficiency bill, and comparatively few — — in the sundry civil The bill. largest appropriation, with discretion, (sundry civil bill) is for collecting the revenue that of $5,000,000 from the customs. There are several appropriations with unlimited discretion for contingencies, but contingencies are unlimited in all the departments. There are appropriations also of $400,000 (sundry civil bill) un- limited, for the quarantine service; $513,631 (sundry civil bill) unlimited, for material and miscellaneous expenses. Bureau of Engrav- ing and Printing; $2,400,000 (sundry civil bill) for pay of assistant custodians and janitors (includes other services), unlimited; $600,000 (sundry civil bill) for repairs and preservation of public buildings, unlimited; $150,000 (sundry civil bill) for punishing violations of the internal-revenue laws, unlimited $100,000 (legislative, executive, and judicial bill) miscellaneous expenses, internal revenue, limited in amount as to objects of expenditure; $100,000 (legislative, execu; and judicial bill) for expenses of collecting the corporation tax, unlimited; $2,135,000 (legislative, executive, and judicial bill) for salaries and expenses of collectors of internal revenue and $2,420,000 tive, ; THE NEED FOE A NATIONAL BUDGET. 96 (legislative, executive, bill) for salaries and expenses of of internal revenue, both unlimited; and judicial agents and subordinate officers $135,000 (sundry civil bill) for suppressing counterfeiting and other crimes, limited; $2,288,000 (sundry civil bill) for expenses of Revenue-Cutter Service, limited as to amount, both as to activity and to objects of expenditure, and similarly of $2,341,740 (sundry civil bill) Life-Saving Service. There are a great many public-building appropriations, most of which are limited only as to locality. Imlependeni h.treaus and offices. Appropriations for Territorial — reported in the legislative, executive, and legislative expenses and contingent expenses are governments are nearly judicial bill. The all Avith unlimited discretion, the salaries without discretion. various subdivisions of the Smithsonian Institution, such as the Astrophysical Observatory, American Ethnology, etc., which are also activities, are given appropriations with unlimited discretion. The They are all reported in the sundry civil bill. All but one of the appropriations for the National Museum under this title are unlimited and are mostly in the sundry civil bill. Of sion, the two appropriations for the Interstate Commerce Commisone of $10,000 for the board of arbitration on interstate com- merce is unlimited, and the other, viz, $1,350,000 for the Interstate limited in amount both as to activities and (Sundry civil bill.) District of Golwrobia. The Committee on Appropriations reports Most of these all the appropriations for the District of Columbia. appropriations are reported in the District bill, a few in the deficiency bill, and a very few in the sundry civil bill. It is noticeable that for the overhead expenses, salaries in particular, and for the numerous charitable services maintained by contract there is no discretion, but that the appropriations for the major municipal functions of the District, such as the health, police, and fire departments, Commerce Commission, is objects of expenditure. — public schools, sew^ers, electric department, militia, amount etc., are limited in either as to activities or objects of expenditure, or both, and that miscellaneous minor services, such as maintenance and construction, contingent and miscellaneous expenses, and support of institutions, are unlimited. The for maintenance of the much largest unlimited appropriation is $82,000, Washington Aqvieduct, and the average is smaller. — War Department. The appropriations for this department are reported by at least four committees, viz, the Committee on Appropriations, the Committee on Rivers and Harbors, the Committee on Military Affairs, and the Committee on Claims (possibly War claims also). The Committee on Appropriations tifications and defense and miscellaneoos reports the overhead, the forfrom the Armjr, deficiencies, as distinguished services. POLICY OF THE COWGBESS. 97 The overhead is reported mostly in the legislative, executive, and Aside from contingent expenses, there are no appro- judicial bill. priations with discretion in the legislative, executive, and judicial —the remaining appropriations reported by bill for this department this committee in the War Department are divided between the deand the sundry civil bill. The deficiency appropriations ficiency bill which accompany other appropriations for the current year for the same title can be eliminated, since they follow the form of the current appropriation, whatever the committee reporting the latter. Most certified claims and all judgments in all departments are reported in this deficiency bill, and in these cases there is never any discretion. Occasionally a new project is reported in this bill, and in this class (in the War Department) are such appropriations as $300,000, unlimited, for raising the Maine; $13,000, unlimited, for the National Cemetery at Shiloh, Tenn. and $13,500 for a building ; for offices of the President, limited as to locality. The remaining appropriations (under cretion are reported in the sundry civil portant of these in the sundry locality and in amount under with this committee) Among bill. dis- more im- the civil bill are: $131,550, limited as to activity, viz, for of public grounds, District of Columbia improvement and care $250,000, unlimited, for re- ; placing barracks and quarters, Philippine Islands; $120,000, unlimited, for national cemeteries; $12,000, unlimited, for repairing roads to national cemeteries; and appropriations varying from $7,500 to $68,700, unlimited, for the arsenals; $375,000, unlimited, for seacoast defenses, Philippine Islands and Hawaii; $15,000, unlimited, for expenses of the California Debris Commission $300,000, ; unlimited, for survey of northern and northwestern lakes unlimited, for military ppsts; limited, $10,900.82 as ; $150,000, to objects, sewerage system. Fort Monroe; $183,000, unlimited, for the military prison at Fort Leavenworth, Kans. appropriations varying from $10,000 to $63,000, unlimited, for various national parks three unlimited appropriations of $10,000, each for buildings and apj^urtenances at the various branches of the National Home for Disabled Volviz, for ; ; unteer Soldiers. for maintenance, Under the etc., fortification bill are $180,000, unlimited, of fire-control installations at seacoast defenses; $20,000, unlimited, for a like purpose in the insular possessions; $1,970,000, for armament of fortifications; Board of Ordnance and Fortification $58,000, limited as to object, $25,000, unlimited, for ; limited as to object, for submarine mines ; $74,900, limited, for prov- ing ground, Sandy Hook; two appropriations of $200,000 each, unlimited, for fire control at fortifications $2,469,300, limited, as to locality insular possessions of fortifications; 49365—12 ; and in insular possessions; activity, for fortifications in $300,000, unlimited, for preservation and 7 and and repair and re- $20,000, unlimited, for preservation THE NEED POK A NATIONAL BUDGET. 98 pair of torpedo structures. Appropriations for rivers and harbors improvements, the contracts of which have already been let, are reported in the sundry civil Navy DefartTThent. —The bill. overhead is reported by the Committee on Appropriations irt the legislative, executive, and judicial bill, and without leaving any discretion except as to the contingent expenses. The only other appropriations reported from this committee Of these that stand in the Navy Department are the deficiencies. alone are $10,000, unlimited, for heating and lighting; $5,000, unand $137,767.22, unlimited, for naval stations at Guam and limited, Key West, respectively ; $2,800,000, limited as to activity, for naval Hawaii; $115,000, limited as to activity, for floating crane Hercules; and $50,000, unlimited, for repairing the dry dock Dewey. Interior Department. In this department the Committee on Appropriations reports the overhead in the legislative, executive, and judicial bill without discretion. Aside from the overhead there are a number of minor appropriations unlimited, reported in the legislative, executive, and judicial bill. Most of these range from $2,000 to $5,000 in amount, and the largest are $20,000, unlimited, for maps of the United States General Land Office; $20,000, unlimited, for station at Pearl Harbor, — "card-index system, Pension Office; $9,500, unlimited, for classification, etc., of files, Indian Office; and $140,000, unlimited, for photo- lithographing. Patent Office. appropriations tingencies, In the pension with discretion, and $1,500, viz, unlimited, $30,000, for there are but two bill unlimited, examinations of for con- pension agencies. The remainder of the appropriations in this department reported committee are in the sundry civil or deficiencies bills. The principal appropriations with discretion reported in the Sundry civil bill are as follows (omitting contingent expenses) Thirty-five thousand dollars, unlimited, for expenses of hearings in land entries; $1,265,040, limited both as to activities and objects, for the Geological Survey $78,700, limited both as to activities and objects, for general expenses, Bureau of Mines; $100,000, for investi- by this : ; gating mine accidents; several small appropriations unlimited, of from $2,500 to $20,000, for various national parks $62,000, limited as to object, for Yosemite National Park; $750,000, limited as to ; activity, for protecting public lands, timber, etc. ; $450,000, limited as to object, for surveying public lands; $100,000, unlimited, for surveying public lands in Alaska; $100,000, $100,000, and $50,000, each limited as to object, for surveying public lands in Idaho, Monand Utah, respectively (by a public act, $20,020,000, limited as to object, for reclamation fund) $40,000, unlimited, for repairs tana, ; to Government Hospital for the Insane; $72,000, limited as to object, POLICY OF THE CONGEESS. 99 Columbia Institution for to object, for tlie Deaf and Dumb; $55,500, limited as Freedman's Hospital and Asylum; $43,770, Capitol Building and repair, limited as to object; $100,000, limited as to and grounds $133,000, limited as to object, Senate Office Building; $58,500, limited as to object, for reobject, for lighting the Capitol ; pair of building, Department of the Interior $20,000, unlimited, for improving the Capitol Grounds $37,350, unlimited. Senate kitchen, ; ; $39,360, unlimited, for maintenance of Senate Office Building $31,000, unlimited, for maintenance of House Office Building; (by public acts two appropriations of $100,000 each, unlimited, for ex- etc. ; penses of constitutional conventions) ; (by public resolution, $1,000,000, unlimited, for protecting lands and property in the Imperial Valley, Cal.) $50,000, unlimited, for the care and custody of the insane, Alaska (by public acts, two amounts of $35,000 each, un; ; limited, for appraisement, classification, etc., of certain reserva- and water systems at Fort Hall Eeservation; $30,000, unlimited (public act), for town sites and allotments, Yakima Reservation; and $160,000, unlimited (public tions) ; $100,000, unlimited, for irrigation act), for surveying, etc.. Fort Berthold Reservation. Among the larger deficiencies standing alone are $10,000, unlimited, for surveying and allotting the Flathead Eeservation; $7,500, unlimited, for surveying and allotting the Coeur d'Alene Reservation; $25,000, unlimited, for bridge across the Duchesne River; $12,500, unlimited, for office building. House of Representatives; University; $80,000, unlimited, for central heating plant, Freedmen's Hospital, etc.; and $25,000, unlimited, for rebuilding dormitories, Columbia Institution $81,700, limited as to object, for for the Deaf and Dumb. Howard — Defwrtment. As in the other departments, here the Committee on Appropriations reports the overhead in the legislative, executive, and judicial bill. Aside from contingent expenses, there are only two appropriations in this bill with discretion, viz, $25,000, unlimited, for Official Postal Guide, and $26,000, unlimited, for postroute maps. Apart from a few deficiencies and the above, the remainder of the appropriations for this department are reported from the Committee on Post Offices and Post Roads. There is, by public act, $100,000, unlimited, for establishing postal Post Ofp,ce savings depositories. — Defartment of Agriculture. The Committee on Appropriations reports only the deficiency appropriations for this department, and of these there are only two with discretion, viz, $30,000, unlimited, for paper tests, and $7,700, unlimited, for National Bison Range. — Department of Commerce and Lahor. Here the overhead ported in the legislative, executive, and judicial bill. is re- THE 100 STEED FOR A NATIONAL BUDGET. Aside from contingent and miscellaneous expenses, there are appropriations with discretion reported in this bill, viz, several $8,000, unlimited, for collecting tariffs of foreign countries; $4,000, unlimited, for collecting statistics relating to commerce; $17,500,. unlimited, for general expenses, Bureau of Standards; $3,000, unlimited, for care and improvement of grounds; and $15,000, unlim- ited, for investigating the effects of electrical currents. Most of the other appropriations are, for this department, reported in the sundry civil bill, the more important with discretion, being $50,000, unlimited, for testing structural materials $40,000, un; limited, for repairs of vessels ; $650,000 for expenses of light vessels $400,000 for expenses of buoyage; $200,000 for expenses of fog signals; $1,260,000 for maintenance of lighthouse tenders; $160,000 for repairs of lighthouse tenders; $130,000 for repairs of light ves- and $250,000 for lighting of sels; act $150,000, rivers, all unlimited. (By public unlimited, for protecting seal fisheries of Alaska; $40,000, unlimited, for biological station, Mississippi River Valley; $19,500, unlimited, for supplies for native inhabitants of Alaska; upper Mississippi River Valley; immigrant station at Ellis Island; for immigrant station at Galveston, $25,000, unlimited, for fish hatchery, $101,000, limited as to object, for $20,158, limited as to activity, Tex. ; and $2,575,000, limited as to activity, for expenses of regula- ting immigration.) Deficiency appropriations Avith discretion, standing alone, are as follows: $10,000, unlimited, for weights and measures; $68,000, unlimited, for light station at Thimble Shoal, Va. $150,000, unlimited, ; for immigrant station at Boston; and $75,000, unlimited, for immi- grant station at San Francisco. Department — Here the overhead is reported in the legisof Justice. and judicial bill, and, aside fi-om contingent ex- lative, executive, penses, without any discretion given. Aside from a few deficiencies, the are reported in the sundry civil remainder of the appropriations Among the more important bill. appropriations with discretion are: $10,000, unlimited, for traveling and miscellaneous expenses; $25,000, unlimited, for defending claims in suits against the United States; $200,000, unlimited, for enforcement of acts to regulate commerce ; $50,000, unlimited, for in- vestigation and prosecution of frauds; $75,000 unlimited. United States penitentiary, Atlanta; $100,000, unlimited. United States penitentiary at Fort LeavenAvorth ; $30,000, limited to activity, for National Training School for Boys; $285,000, unlimited, for detection and prosecution of crimes; $90,000, limited as to object, for protecting interests of the United States in customs matters; $20,000, unlimited, for prosecution of crimes affecting title to Kickapoo land. POLICY OP THE CONGRESS. etc.; and $50,000, unlimited, for suits of 101" removal of restrictions, allotted lands. There are only two with discretion, of any importance, courthouse, Washington, D. C. and $25,000, unlimited, for protecting interests of the United States in Commerce Court cases. viz, $34,000, deficiencies, unlimited, for addition to ; Judicial. —Under this title the local expenses are reported in the and judicial bill, while the field expenses are reported in the sundry civil bill. The following, all in the sundry civil billj are the only appropriations with discretion, viz, $555,000, unlimited, for support of prisoners, United States courts; $440,000, unlimited, for miscellaneous expenses. United States courts; $35,000, unlimited, for supplies. United States courts; and $158,220, $47,620, and $201,480^ each limited as to object, for penitentiaries at Atlanta, McNeils Island, and Fort Leavenworth, respectively. Panama Ganal. The appropriations for the Panama Canal are reported entirely in the sundry civil bill, with one appropriation in legislative, executive, — the deficiency bill. The appropriations for the canal are in large amounts, salaries wages being appropriated for separately; and The appropriations with discretion are: Fifteen million dollars, unlimited, for miscellaneous material purchases on the Isthmus $70,000, unlimited, for incidental expenses in the United States, Isthmian Canal; $900,000 for inci; dental expenses on the Isthmus $100^000 for material and expenses. Canal Zone; $750,000 for material and expenses on the Isthmus, sanitary department; $75,000 for survey of lands, Canal Zone; and $2,000,000 for relocation of ; Panama Eailroad, all unlimited. CHABACTEE OF DISCRETION PERMITTED TO OFFICERS BY THE COMMITTEE OK AGEICULTUEE. With the exception of a few deficiencies this committee has comDepartment of Agriculture appropriations. Very plete charge of the few appropriations without some discretion are found reported from In fact, it may be said that there are no appropriations in the Department of Agriculture entirely without discretion. Aside from contingent expenses, the more important appropriations with discretion are as follows: One million two hundred and thirty-four thousand five hundred and forty dollars, limited as to activity and object, for general expenses, Bureau of Animal Inthis committee. dustry; $50,000, unlimited^ for cooperative experiments in animal feeding and breeding; $1,193,346, limited as to activity, general ex- Bureau of Plant Industry $309,590, limited as to activity and purchase and distribution of valuable seeds; $4,672,900, limited as to locality and activity,- general expenses of the Forest penses, object, for ; THE NEED EOK A NATIONAL BUDGET. 102 Service ; $275,000^ unlimited, for improvement of the national forests $816,340, limited as to object, for general expenses, Bureau of Chemistry $192,600, limited as to activity and object, for general expenses, ; Bureau of Soils; $202,900, limited as to activity, general expenses, Bureau of Entomology $300,000, unlimited^ for preventing sjoread of moths $71,520, limited as to activity, for general expenses, Bureau of ; ; Biological Survey; $115,620, limited as to activity, for general ex- Bureau of Statistics $92,980, limited as to activity, for general expenses. Office of Public Eoads; $1,293,210, limited as to activity and object, for general expenses, Weather Bureau $862,400, limited penses. ; ; as to locality and activity, for agricultural experiment stations; and $30,000, each unlimited, for drainage, and nutrition investigations and paper tests, respectively. $78,860, $70,380, $10,000, irrigation, CHARACTER OF DISCRETION PERMITTED BY COMMITTEE ON RIVERS AND HARBORS. The appropriations reported by this committee are confined to those for rivers and harbors improvements for which no contract authorizations have been made. a contract work There as noted above. . Appropriations for carrying out or continuing of improvement are reported in the sundry civil bill, no variety noticed in the character of the appropriations reported by the Rivers and Harbors Committee. They are all limited as to locality, and a very few are limited as to activity or object, but most of them are unlimited except as to locality and vary in amount from a few thousand dollars to several millions. is CHARACTER OE DISCRETION PERMITTED BY COMMITTEE ON JTOREIGN AFFAIRS. This committee reports only the appropriations for the foreign Aside from contingencies and emergencies there are comparatively few appropriations with discretion reported from this committee. These with discretion seem to be generally such as are for an activity. The more important appropriations with discretion are as follows $19,000, unlimited, for expenses of interpreters and guards in the Turkish Dominion $8,000, unlimited, for expenses under the neutrality act; $10,000, unlimited, for repairs to legation and consular premises $30,000, unlimited, for intercourse part of the State Department. : ; ; the relief and protection of American seamen ; $25,000, unlimited, for boundary. United States and Mexico; $105,000, unlimited, boundary line between United States and Canada; $100,000, unlimited, for boundary between Alaska and Canada; $10,000, unAvater Canadian Commission; $10,000, unlimited, for Fisheries Convention; $130,000, unlimited, for international exposition at limited, for Rome and Turin and American Republics. ; $75,000, unlimited, for International Union of POLICY OF THE CONGRESS. 103 CHAKACTEE OF DISCEETION PEEMITTED BY COMMITTEE ON MILITAEY AEFAIES. The appropriations reported from this committee are found in the With the exception of approbill and Military Academy bill. priations of the character of pay of the Army, it can be said that the Army most of the appropriations in the Army bill are with discretion, largely unlimited. There are a number of large appropriations with discretion for general objects of expenditure not limited to specific objects, such as: $8,200,000, unlimited, for regular supplies; $1,600,- 631, limited as to object, for barracks and quarters $6,000,000, limited as to object, for clothing, camp and garrison equipage; $184,125, ; limited as to locality and object, for shooting galleries and ranges; $8,700,000, limited as to object, for subsistence of the Army $325,000, ; unlimited, for ordnance service; $800,000, unlimited, for ordnance stores and supplies; $25,000, unlimited, for equipment of Coast Artillery, Organized Militia; $1,056,252, limited as for buildings and grounds. Military to object, for current to activity Academy; and object, $137,098, limited as and ordinary expenses. Military Academy; and $90,000, unlimited, for the engineer equipment of troops. The chief appropriations with discretion, for activity or work, $1,350,000, imlimited, for encampment and maneuvers. Organized Militia; $700,000, unlimited, for medical and hospital department; $520,000, limited as to locality, for construction and repair of hos- are : pitals; $250,000, unlimited, for signal service. Army; $75,000, un- for Washington-Alaska cable and telegraph; $1,000,000, imlimited, for the manufacture of arms; $1,000,000, unlimited, for limited, small-arms target practice $30,000, limited as to object, for engineer i depots; and $150,000° unlimited, for automatic rifles. ; OHAEACTEE OF DISGEETION PEEMITTED BY COMMITTEE ON NAVAL AFFAIES. This committee reports all the appropriations (except deficiencies) Naval Establishment and under the naval bill. As in the Army bill, so in the naval bill, the greater part of the appropriations are with discretion and mostly unlimited. And likewise, as in the War Department, there is a tendency in the Navy Department (excepting the Marine Corps) to appropriate large sums for supplies, ordnance stores, equipment, etc., for the department at large, without specification as to what particular service or activity they shall be applied. The more important appropriations with discretion reported from this committee are as follows: $44,500, limited as to object, for current and miscellaneous expenses of the Naval Academy; $212,964, limited as to object, for maintenance of the Naval Academy $65,000, in the ; Academy; $347,737, limited as to obMarine Corps; $723,543, unlimited, for pro- unlimited, for repairs, Naval ject, for military stores, THE NEED FOE A NATIONAL BUDGET. 104 Marine Corps; $282,000, unlimited, for transportation and recruiting, Marine Corps; $117,500, limited as to locality, for barracks and quarters. Marine Corps; $110,000, unlimited, for repairs. Marine Corps $1,290,000, limited as to activity, maintenance of yards and docks; various amounts ranging from $55,250 to $895,000, all limited as to activity, for navy yards $2,800,000, limited as to activity, for naval station, Hawaii $3,843,300, limited as to activity, for equipment of vessels; $4,000,000, unlimited, for coal and transvisions, ; ; ; portation ; $873,095, unlimited, for transportation $8,979,144, limited and object, for construction and repair; $754,048, un; as to locality limited, for naval auxiliaries; $6,575,000, limited as to object activity, for ordnance and ordnance stores ; ammunition for ships of the Navy; $564,000, limited for modernizing turrets of ships of the to activity and object, for Navy ; as to object, $6,256,000, limited as steam machinery; $7,471,070, limited as to object, for provisions of the for naval and $2,500,000, unlimited, for Navy; $150,000, unlimited, except as to Lakes; $145,000, limited as to torpedo station $100,000, unlimited for experiments; $125,000, unlimited for arming and equipping naval militia, and several others, averaging about $100,000 each. locality hospital. Great locality, for Pacific coast ; CHARACTER OF DISCEETION PERMITTED J3T COMMITTEE ON THE POST OrriCE AND POST ROADS. This committee reports all the appropriations of the Post Office Department, except the overhead and deficiencies and claims. It even reports a great many deficiencies, the appropriations therefor being in the postal bill. There is unlimited discretion in those appropriations as to locality. Aside from contingent and miscellaneous expenses, there is not much discretion given in these appropriations. While many of them allow few of them allow much discretion as lump-sum approjjriations ordinarily admit of. The more important appropriations with discretion are: $25,000, unlimited, for mechanical and labor-saving devices; $923,000, unlimited, for pneumatic-tube service; $300,000, unlimited, for mail a little discretion, bags, etc.; $10,000, unlimited, unlimited, for tabulating railroad statistics; manufacture of postage stamps; $1,400,000, unlimited, for the manufacture of stamped envelopes and newspaper wrappers; $282,000, limited as to object, for manu$620,000, for the facture of postal cards; $90,000, unlimited, for supplies City Delivery Service; $50,000, unlimited, for postmarking, rating, and money- order stamps; $115,000, unlimited, for typewriters, etc.; $40,000, unlimited, for supplies Rural Delivery Service; and $110,000, unlimited, for shipment of supplies. policy' op chakacter ojt the congkess. discretion" permitted 105 by committee on indian AFFAIRS. The Committee on Indian Affairs reports all the appropriations for the Indian Service (with the exception of deficiencies) Indian The in the bill. greater part of these appropriations is with discretion. The appropriations for support of Indians, and of Indian schools in general, ranging from $1,000 to $350,000, are nearly all with unlimited discretion. But the appropriations for particular long series of Indian schools are mostly limited as to object. Under miscellaneous items there are several appropriations with unlimited discretion, ranging in amount from $15,000 to $250,000 for irrigation systems on Indian reservations; $90,000, unlimited, for protecting property interests of minor allotments, Five Civilized Tribes; $40,000, unlimited, for relieving distress, etc., among limited, for suppressing the liquor traffic $215,000, unlimited, for surveying, etc., the Indians; $80,000, un- among the Indians; and Indian reservations. APPROPRIATIONS BY COMMITTEE ON CLAIMS. ^ The appropriations reported from this committee fall in bill, and are found among the appropriations private claims the for There is never any discretion in these appropriaand they have no peculiar characteristics in the various de- each department. tions, partments. GENERAL CONCLUSIONS. The following conclusions may analysis of appropriations: be drawn from the preceding — That the 1. Each service appropriated for in more than otxe Mil. appropriations for each service (with the exception of the services in the Department of Agriculture, which are reported in the agricultural bill by the Committee on Agriculture, and the Panama Canal and the Geological Survey, which are reported in the sundry civil bill by the Committee on Appropriations, and certain other minor services) are reported in several bills and are often considered by several committees. That large appropriations, which 2. Public worhs appropriations. — made annually or periodically for public works, are usually reported by the Committee on Appropriations in the sundry Exceptions are, however, to be made to this statement in civil bill. the case of appropriations for rivers and harbors other than those carried out by contract authorization, which are reported by the Elvers and Harbors Committee in the rivers and harbors bill. Appropriations for construction are nearly always limited as to locality are either THE NEED FOR A NATIONAL BUDGET. 106 and often as to activity. Pensions also are reported by the Committee on Appropriations, but in a separate bill. That (with the exception again of the 3. Services at Washington. Department of Agriculture and of certain special services such as the Geological Survey and the Revenue-Cutter Service) the overhead expenses, i. e., the expenses at Washington, of the various servicesare reported by the Committee on Appropriations in the legislative, executive, and judicial bill, which grants very little discretion except in the case of the appropriations for the President; and that even in the case of the Department of Agriculture the same policy is — adopted as to the overhead expenses of the services of the depart- ment by the Committee on Agriculture. That the appropriations for the field services, 4. Field services. except those of the Department of Agriculture, are reported in the sundry civil bill by the Committee on Appropriations, the naval bill by the Committee on Naval Affairs, the Army bill by the Committee on Military Affairs, the diplomatic bill by the Committee on Foreign Affairs, and in the postal bill by the Committee on the Post Office and — Post Roads. 5. The lao^ger discretion given for -field services. —That the appro- priations for the field services often allow large discretion, which, however, is usually limited as to one or more of the following par- ticulars, viz, locality, activity, and object of expenditure. however, unsafe to reach a conclusion from a consideration of the appropriation acts as to the discretion possessed by the administrative officers to whom an appropriation is granted, for many of the details of a service to which an appropriation of a discretionary lump-sum character may be granted may be fixed by provision of permanent law. This is particularly true of the details relative to organization and personnel. Thus in the case of the Customs Service, to which a lump-sum appropriation, with unlimited discretion, is granted, the various customs districts and ports in which money may be expended and the salaries of specified classes of officers in the It is, districts are all fixed What is by provision of permanent law. true of the Customs Service is just as true of all services having local offices, stations, or branches which are provided for by law and Avhich no executive officer has the authority to discontinue. Most of the services of which this may be said have been established for a long time, the more recent policy of Congress having been through lump-sum. appropriations unlimited in their application by provisions of permanent law to leave the whole matter of the administrative organization of a service to the head of the department in which the service has been placed. Generally, however, either as the result of permanent provision of law with regard to organization or of appropriations which have few, POLICY OF THE CONGEESS. 107 any. of the characteristics of lump-sum appropriations, the organization of most of the services at Washington is fixed in considerable detail by law, and the administration has few, if any, discretionary if powers with regard to 6. Lump-sum it. appropriations. —It is difficult, if not impossible, to where large discretion is given through a lump-sum appropriation unlimited by provision of law to a pai-ticular field service, or all cases where little discretion is accorded, or where specific limitations are imposed on discretion. Examples of approclassify all cases priations granting large discretion to administrative officers, as as of detailed appropriations permitting the exercise of discretion, It have been already may perhaps little, if well any, set forth. be said, however, that there would appear to be a tendency upon the part of the Congxess and its committees to grant large discretion in lump-sum appropriations for the performance of an activity which is temporary in its nature, like the survey of an international boundary, or which, like a survey, such as the coast and geodetic survey, or a scientific investigation, is not continuing in its nature in the sense that once undertaken it will probably be carried on for all time. Such a statement is particularly true of an activity which is technical or scientific in its nature. But even in the case of such an activity, the tendency of Congress is to abandon the lump-sum idea with its accompanying grant of discretion where the service intrusted with the performance of the activity remains in existence for a long time. In addition to lump-sum appropriations pure and simple, there are, as has been said, appropriations of the lump-sum variety, but accompanied by limitations, some of which are peculiar to particular services. The following are examples of peculiar limitations upon the discre- tion of administrative officers contained in particular appropriations. In the Geological Survey (sundry civil) the salaries of a certain portion of the force at Washington permanently are specified in the appropriation. In addition there is the following provision General expenses of for and incident tlie Geological Survey to tlie authorized work ; For every expenditure requisite of the Geological Survey, including per- sonal services in the District of Columiia, and in the field, to be expended under the regulations from time to time prescribed by the Secretary of the Interior, and under the following heads, namely. This clause allows for payment of the salaries of scientific men permanently stationed at Washington from lump sums and implicitly gives to the administration the power to fix such salaries. In the Coast and Geodetic Survey the salaries of the force at Washington are specified in the appropriation act, and the following provision apparently prohibits the employment of scientific or THE NEED FOE A NATIONAL BUDGET. 108 other men at Washington out of the lump-sum appropriations for activities For every expenditure requisite for and incident to tlie work of the Coast and Geodetic Survey, and including compensation, not otherwise appropriated for, of persons employed in the field work, at a rate not exceeding two dollars and fifty cents per day each, to be expended in accordance with the regulations relating to the Coast and Geodetic Survey from time to time prescribed by the Secretary of Commerce and Labor, and under the following heads: Provided, That advances of money under this appropriation may be made to the Coast and Geodetic Survey and by authority of the superintendent thereof to chiefs of parties, who shall give bond under such rules and regulations and in such sum as the Secretary of Commerce and Labor may direct, and accounts arising under such advances shall be rendered through and by the Coast and Geodetic Survey to the Treasury Department as under advances heretofore made to chiefs of parties. This above provision is also peculiar in that it provides for ad- vances from the Treasury for field disbursements. There is the further limitation on the appropriation for the Coast and Geodetic Survey, as f oUovf s That no part of the money herein appropriated for the Coast and Geodetic Survey shall be available for civilian or other oificers for subsistence while on duty at Washington (except as hereinbefore provided for officers of the field force ordered to Washington for short periods for consultation with the superintendent), except as now provided by law. The appropriation for the Reclamation Service is a lump sum of $20,000,000, with $20,000 in addition for the certificates of indebtedness. The lump sum is particularly unlimited as to activity and which the money is to be be determined by a board of engineers. There is no designation of organization or salaries of any overhead force. similar limitation as to the place of expenditure is to be found objects of expenditure, but the locality in spent is to A in the act recently passed for by Congress (Mar. making an appropriation 1, 1911, 36 Stat., 961) for the establishment of Appalachian Forest Reserves. The contrast between the appropriation for the Civil Service Commission and that for the Interstate Commerce Commission is most striking. Both of these commissions are permanent establishments. The Civil Service Commission appropriation is reported in the legislative, executive, and judicial bill, and all the salaries are specified. The Interstate Commerce Commission appropriation is a lump sum divided into about four activities or lines of work, with only the salaries of the commissioners — and the secretary specified. — Contingent expenses Appropriations. In most of the departments the contingent expenses are in lump sums and generally unlimited as to discretion, but in certain of the departments and Gov7. ernment organizations, viz: The Senate, the House of Representatives, Treasury Department, Post Office Department, and Depart- POLICY OF THE CONGEESS. 109 ment of Justice, the contingent expenses are divided into particular objects or classes of objects of expenditure. 8. Di-fferences between War and Navy appro f nations. It is notice- — able that the appropriations for the Military Establishment (Army act) are for obje'cts or classes of objects of expenditure for the departments or service as a whole, rather than by organization or func- within tions the "Transportation of and not allocated to true to a For example, the appropriations Army," " Pay of the Army," " Advance stores," the Army," etc., are for the service as a whole any particular part of the service. The same is department. " Subsistence of the more limited extent of the Naval Establishment (except that appropriated for as a unit). The internal organization of the War Department seems to be by functions of the department as a whole. That is, the Pay Department has charge of the work or function of handling the pay of all the service except the overhead; the Commissary Department has charge of the subsistence of the whole Army; the Quartermaster's Department has charge of the supplies and shelter and equipment of the Army; the Medical Department has charge of the health of the Army the signal service has charge of the communication of intelligence for the Army the Ordnance Department has charge of war supplies and fighting equipment of the Army; and the Engineer Department has charge of construction for the Army. Each one of these is a function of the Army work considered as a whole, and the appropriation for each is for a function of the whole and also for a general object of expendi- the Marine Corps is ; ture for the Army at large. In the Navy Department this scheme is not carried out as consistently, but it is carried far enough so that the Bureau of Navigation has charge of the transportation and recruiting of the Navy; the Bureau of Ordnance has charge of ordnance stores, etc. the Bureau of Supplies and Accounts has charge of the supplies of the Navy the Bureau of Medicine and Surgery has charge of the health of the Navy the Bureau of Equipment has charge of fuel and equipment of vessels and the pay of the Navy is found in the " Miscel; ; ; ; laneous." The Navy is not so much by functions of the a whole as is the case in the War Depart- organization of the department or service as ment. The above discussion applies only to the appropriations in the bill. The overhead of both departments is handled in the legislative, executive, and judicial bill. Appropriations. The overhead ex9. Post Office Department penses of the Post Office Department are handled in the legislative, executive, and judicial bill, and the remainder of the appropriations are handled in the postal bill reported from the Committee on the Post Office and Post Eoads. Army bill and the Navy — — THE NEED FOB A NATIONAL BUDGET. 110 The peculiarities of the appropriations in the postal bill are that they follow as near as practicable the general classification as required by law to be set forth in the estimates, and that part of the deficiencies bill. This postal bill handled in the postal bill instead of in the deficiencies probably due to the fact that the appropriations in the are paid out of the postal revenues instead of out of the is is Treasury. — — Department of Agriculture Appropriations. Practically all the aiDpropriations for this department are reported in the agriof 10. from the Committee on Agriculture. The main overand expenses are specified in detail, with the exception that in each bureau which has lump-sum appropriations for one or more activities there is always the proviso that the same shall apply " to the city of Washington or elsewhere." This permits the paying of scientific and other men necessary for carrying out a particular work from lump-sum appropriations. The following provision is found in this act cultural bill head salaries And not to exceed ten per centum of the foregoing amounts for the miscellaneous expenses of the work of any bureau, division, or oiBce herein provided for shall he available Interchangeably for expenditure on the objects included within the general expenses of such bureau, division, or office; but not more than ten per centum shall be added to any one item of appropriations, except in cases of extraordinary emergency, and then only upon the written order of the Secretary of Agriculture. A similar provision is found in the appropriations for the Coast and Geodetic Survey and the Panama Canal. 11. The census appropriations. The census appropriation makes a lump sum of $10,000,000, out of which $2,.500 is available for expenses of three commissioners to an international commission at Paris. This is the act of June 29, 1909 (36 Stat., 1). Then in the legislative, executive, and judicial bill there is an ap- — propriation of $2,000,000, with only the salary of the chief clerk specified, for the Washington expenses of digesting the census data. The salaries of the officers at Washington are specified and the rate of compensation of employees is limited. REASONS rOR LIMITATIONS ON APPROPRIATIONS. It is somewhat difficult in all cases to discover the reasons for the existence of particular limitations of discretion. In some instances a study of the history of the service for which the appropriations are granted will reveal the fact that a limitation was imposed in order to prevent an abuse of discretion which had been discovered as the result of an investigation of the service by a committee of Congress. Such, for example, is the origin of the limitation in the appropriation for the Coast and Geodetic Survey, preventing the use of the appro- POLICY OF THE CONGRESS. Ill priation for general ex:penses for the pay of subsistence of the service permanently stationed at Washington. officers of Sometimes, however, it is undoubtedly true that the peculiarities of particular appropriations are due to the peculiar characteristics of the services for which the appropriations are made. It is in this way that the differences between the Army and Navy appropriamay be explained. Thus, the organization of the Army is based in large measure upon the theory that particular objects of tions expenditure shall be placed in the charge of particular branches of the military service. The Commissary Department has charge of provisions, the Quartermaster's Department of transportation, and so on. In the Navy, however, the organization is based somewhat more than in the Army on functional lines. We find a Bureau of Steam Engineering, a Bureau of Navigation, a Bureau of Construction, etc. It naturally follows that while in the case of the Army the appropriations for particular objects of expenditure are to bureaus Avhose operations affect the entire Army, the appropriations in the Navy are, as a rule, to bureaus each of which has control not of the Navy as a whole, but merely of the operations of a particular bureau. But even in those parts of the Navy where, as in the case of the Marine Corps, the conditions are similar to those in the Army, the appropriations are, as in the Army, limited as to objects of expenditure. also we find that the abuse which a peculiar limitation been intended to remedy has been of a power granted in the Sometimes lias appropriation which Thus the is peculiar to the service to which limitation referred to, which is it is granted. found in the Coast and Geodetic Survey appropriation, was made in order to prevent the abuse of the rather peculiar provision in that appropriation authorizing commutation of subsistence to officers of the field force. The question naturally arises whether the conditions of the Coast and Geodetic Survey are so peculiar as to justify the grant of this power when it is" not granted to a service so similar in character as the Geological Survey. study of the peculiarities of particular appropriations can A hardly fail to force the conclusion that some of the peculiarities in appropriations can not be explained by peculiarities in the services to which they are granted, and that they are due either to the representations which have been made to the committees of Congress by the heads of the services concerned or to the attitude which the committees have taken in view of the political and other conditions present at the time the appropriation was granted. Thus the public interest in meat inspection at the time the service was established and the appropriation therefor was granted has apparently had the THE NEED POE A NATIONAL BUDGET. 112 convincing the Congress of the desirability of vesting wide powers as to the matter in the Bureau of Animal Industry. It must also be recognized that the services which are quasi scientific in character, like the services of the Department of Agriculture and the Geological Survey, are given wider discretion than purely administrative services, and that as the tendency of the Congress is, as time goes by, to impose more and more limitations upon the expenditure by public officials of public moneys, it is for the most part the newer services whose activities have not become clearly defined to which lump-sum discretionary appropriations with few limitations are granted, subject to the general rule that whatever may be the date of establishment of a service, the head of it has little, if any, discretion as to the organization of his force at Washington. It may be said that apart from the overhead service at Washington, with regard to which the appropriations are, with few exceptions, effect of all alike in granting little, if any, discretion, the peculiarities of par- ticular appropriations are due First, to the peculiarities of the services Second, to the history and traditions of the service; and Third, to the conditions of existing or formerly existing public opinion. So far as concerns peculiarities of appropriations which are due may be said that they should continue to exist so long as the peculiarities of the services remain. With regard to these peculiarities which are due to history and tradition and to public opinion, it may at any rate be questioned whether their continued existence is wise, or whether, if wise, they to the peculiarities of the services, it should not be applied to other services similar in character. These questions may be raised, for example, with regard to the peculiar differences in the appropriations granted on the one hand to the Coast and Geodetic Survey and on the other to the Geological Survey. Why should commutation of subsistence be granted to the one service and not to the other? Why should the compensation of scientific men fixed Washington be fixed in the and in the case of another service be stationed permanently at case of one service by statute by the head of the service? Why should a service, because it has been established a long time, be regulated by detailed appropriations, while a more recently estab, lished service, whose functions have become clearly defined, be granted lump-sum appropriations^ These are some of the questions which are raised by a consideration of the various appropriations as they are now framed. XI. ORGANIC LAW INCLUDED IN ACTS OF APPEOPRIATION. Consideration of the peculiarities of particular appropriations can not fail to call attention to the fact that the continued insertion in appropriation acts of particular provisions has the effect of actually changing the organic law of particular services, although the permanent law supposedly regulating those services may not have been formally either repealed or amended. It may be added that quite frequently it happens that some provision inserted in an appropriation act fixes also the substantive laAV which an administrative service is to apply. Appropriation acts are therefore important as a source of permanent law or as a means of changing existing law. The use of an appropriation bill for such purposes is to a considerable extent dependent on the powers of the various committees reporting appropriations and of individual Members in moving amendments to appropriation bills. These powers are fixed by the rules of the two Houses of the Congress, but particularly by the rules of the House of Representatives. Most of the committees of the House which have the power to report appropriations are under these rules something more than mere appropriation committees. They usually have jurisdiction of all bills introduced into the House which have for their effect the amendment of the organic law of the various services and of the substantive law which the departments, affected by the appropriation bUls within the jurisdiction of the committees, will be called upon to enforce. Thus, the Committee on Agriculture has considered bills for the inspection of live stock and meat products, regulation of animal industry, diseases of animals, adulteration of seeds, insect pests, the encouragement of agricultural societies, the discouragement of fictitious and gambling transactions in farm products, etc. Thus, again, the Committee on Foreign Affairs has jurisdiction of bills for establishing boundary lines between the United States and foreign nations, for regulating bridges and dams on international waters, for the protection of national citizens abroad, extradition international arbitration, etc. In fact, from foreign nations, nearly every one of these committees, with the exception of the Committee on Appropriations, has jurisdiction of this sort of legislation. It has been held by the House, however, that the Committee on Appropriations has no power to report legislation upon any subject other than appropriations, while in order to prevent a conflict between this committee, which 49365—12 8 113 THE NEED FOE A NATIONAL BUDGET. 114 has jurisdiction of the sundry civil bill, and the Committee on Interstate and Foreign Commerce, paragraph 1 of Eule XI provides spe'cifically that the latter committee shall not have jursidiction of appropriations for the Life-Saving Service and lighthouses, although it has jurisdiction of the amendment of the organic law of these services. would appear that the original intention of the House of Repwas clearly to separate bills providing for appropriations from bills proposing permanent legislation or amendments to existing legislation. In 1885, however, a number of the bills were distributed to other committees and at the present time, as it has been shown, the Committee on Appropriations has charge of only It resentatives six of the total number of diction over appropriation •of the appropriation bills, bills. When the juris- other than those within the control the Committee on Appropriations, was given to the other com- House failed in its rules to continue the attempt to differentiate as clearly as had been done in the past between appropriation bills and bills providing for permanent legislation, inasmuch as in almost every instance the same committee was permitted to exercise jurisdiction over both classes of bills. The rules of the House now provide (Rule XXI) that: mittees, in most instances the No appropriation shall be reported in any general appropriation bill, or order as an amendment thereto, for any expenditure not previously authorized by law, unless in continuation of appropriations for such public works and objects as are already in progress nor shall any provision in any such bill or amendment thereto changing existing law be in order, except such as being germane to the subject matter of the bill shall retrench expenditures fay the reduction of the number and salary of the offlcers of the United States, :2. be in ; by the reduction of the compensation of any person paid out of the Treasury of the United States, or by the reduction of amounts of money covered by the bill.: Provided, That it shall be in order further to amend such bill upon the report of the committee or any joint commission authorized by law or the House Members of any such commission having jurisdiction of the subject matter of such amendment, which amendment being germane to the subject matter of the bill shall retrench expenditures. What follows is taken from the Rules of the House. References are to Hinds' Precedents of the House of Representatives. making or authorizing appropriations require consideration in the Whole, it follows that the enforcement of the rule most ordinarily occurs during consideration in Committee of the Whole, where the Chair, on the raising of a point of order, may rule out any portion of the bill As all bills Committee in conflict out IS of with the rule (IV, .3811). No reports of parts of the bill thus ruled to the House. It is the practice, therefore, for some Member to' made when a general appropriation bill is referred to Committee of the Whole, in order that portions in violation of the rule may be eliminated in the committee (V, 6921-6925). Points of order against unauthorized appropriations or legislation on general appropriation bills may be reserve points of order made as to the whole or a portion only of a paragraph (IV, 3652; V, 68S1), and OBGANIC LAW. 115' the fact that a point is made against a portion of a paragrapli does not prevent another point against the whole paragraph (V, 6882). And If a portion of a proposed amendment be out of order, it is sufficient for the rejection of the whole amendment (V, 6878-6880) and where a point is made against the whole of a paragraph the whole must go out, but it is otherwise when the point is made mily against a portion (V, 6884, 6885). The authorization by existing law required in the rule to justify appropriations may be made also by a treaty if it has been ratified by both the contracting parties (IV, 3587). And a resolution of the House has been held sufficient authorization for an appropriation for the salary of an employee of the House (IV, 3656-366S) even though the resolution may have been agreed to only by a preceding House (IV, 3660). The omission to appropriate during a series of years for an object authorized by law does not repeftl the law, and consequently an appropriation when proposed is not subject to the point of order (IV, 3595). The law authorizing each head of a department to employ such number of clerks, messengers, copyists, watchmen, laborers, and other employees as may be appropriated for by Congress from year to year is held to authorize appropriations for these positions not otherwise authorized by law (IV, 3669, 3675, 4739) but this law does not apply to offices not within departments or not at the seat of government (IV, 3670-3674). By a general provision of law appropriations for investigations and the acquirement and diffusion of information by the Agricultural Department on subjects related to agriculture are generally In order in the agricultural bill (IV, 3649). It has once been held that this law would authorize also appropriations for the instrumentalities of such investigations (IV, 3615) but these would not Include the organization of a bureau to conduct the work (IV, 3651). The law does not either authorize general investigations by the department (IV, 3652) or cooperation with State investigations (IV, 3650), or the investigation of foods in relation to commerce (IV, 3647, 3648), or the compiling of tests at an exposition (IV, 3653). Judgments of courts certified to Congress in accordance with law or authorized by treaty (IV, 3634, 3635, 3644) and auditing under authority of law have been held to be authorization for appropriations for the payment of claims But unadjudicated claims (IV, 3628), even though ascer(IV, 3634, 3635). tained and transmitted by an executive officer (IV, 2625-2640), and findings filed under the Bowman Act do not constitute authorization (IV, 3643). An appropriation for an object not otherwise authorized does not make authorization to justify a continuance of the appropriation another year (IV, 3588, 3589), and the mere appropriation for a salary does not create an office so as to justify appropriations in succeeding years (IV, 3590, 3672, 3697), It being a general rule that propositions to appropriate for salaries not established by law or to increase salaries fixed by law are out of order (IV, 3664-3667, 3676-3679). But an exception to these general principles is fouad in the established practice that in the absence of a general law fixing a salary the amount appropriated in the last appropriation bill has been held to be the legal salary (IV, 3687-3696). A law having established an office and fixed a salary, it is not in order to provide for an unauthorized office and salary in lieu of It (IV, 3680). A reapproprlation for a purpose authorized by law is in order (IV, 3591-3598), as is also the return of an unexpended balance to the Treasury ; ; ; ' (IV, 3594). An appropriation for a public work in excess of a fixed limit of cost (IV, beyond the limits assigned by an executive officer exercising a lawful discretion (IV, 3592), or by actual law (IV, But 3582, 3585), or for purposes by law are out of order (IV, 3580, 3581, 3702). the mere appropriation of a sum " to complete " a work done does not fix a 3583, 3584), or for extending a service THE NEED FOE A NATIONAL BUDGET. 116 as would exclude further appropriations (IV, 3761). In tlie administration of the rule it is tlie practice that those upholding an item of appropriation shouW haA'e the burden of showing the law authorizing it {TV, limit of cost 8597). to be authorized by existing law excepts continuance of appropriations for such public works and objects as are already in progress" (IV, 3578). But an appropriation In violation of existing law or to extend a service beyond a fixed limit (IV, 3585) is not in order as the continuance of a public work (IV, 3702-8724). Interi-uption of a work does not necessarily remove it from the privileges of the rule (IV, 37053708) but the continuation of the work must not be so conditioned in relation It has been held that a work to place as to become a new work (IV, 3704). has not been begun withiii 'the meaning of the rule when an appropriation has been made for a site for a public building (IV, 3785) or when a commission has been created to select a site or when a site has actually been selected for a work (IV, 3782-3784). By "public works and objects already in progress" are meant tangible matters like buildings, roads, etc., and not duties of officials in executive departments (IV, 8709-3718) or the continuance of a work indefinite as to completion and intangible in nature, like the gauging of streams The rule requiring appropriations " in those ; (IV, 3714-3715). Thus the continuation of the following works has been admitted: A topographical survey (IV, 3796, 3797), a geological map (IV, 3717), marking graves of soldiers (IV, 3788), a list of claims (IV, 3717), and recoinage of coins in the Treasury (IV, 3807) but the following works have not been admitted: Investigation of materials, like coal (IV, 8721), scientific investigations (IV, 3719), duties of a commission (IV, 3720), extension of foreign markets for ; goods (IV, 3722), printing of a series of opinions indefinite in continuance (IV, 3718), free evening lectures in the District of Columbia (IV, 3789), continuation of an extra compensation for ordinary facility for carrying the mails (IV, 3808), although the continuation of certain special mail facilities has been admitted (IV, -3804-3806). But appropriations for rent and repairs of buildings or Government roads (IV, 8798-8798) and bridges (IV, 8808) have been admitted as in continuation of a work (IV, 3777-3778), although it is not in order as such to provide for a new building in place of one destroyed (IV, 8606). Nor is it in order to repair paving adjacent to a public building but in a city street, although It may have been laid originally by the Government (IV, 3779). The purchase of adjoining land for a work already established has been admitted under this principle (IV, 3766-3773), and also additions to existing buildings in cases where no limits of cost have been shown (IV, 3773-3775). But the purchase of a separate and detached lot of land is not admitted (IV, 3776). Appropriations for new buildings at Government institutions have sometimes been admitted (IV, 8741-3750) when intended for the purposes of the institution (IV, 8747) but later decisions, in view of the indefinite extent of the practice made possible by the early decisions, have ruled out propositions to appropriate for new buildings in navy yards (IV, 3755-3759) and other establishments (IV, 3751-8754). Appropriations for new schoolhouses in the District ; of Columbia (IV, 3750), for new Army hospitals (IV, 3740), for new light- houses (IV, 8728), armor-plate factories (IV, 3737-8739), and for additional playgrounds for children in the District of Columbia (IV, 8792) have also been held not to be in continuation of a public work. By a broad construction of the rule an appropriation for a new and not otherwise authorized vessel of the Navy is held to be in continuance of a public work (IV, 8723, 8724), but this interpretation is confined to naval vessels and does OEGANIO LAW. 117 not apply to vessels in other services, like the Coast Survey or Lighthouse Department (IV, 3725-3726), or to floating or stationary dry docks (IV, 3729-^ 3736). The construction of a submarine cable in extension of one already laid was held not to be the continuation of a public work (IV, 3716). The provision of the rule forbidding in any general appropriation bill a " provision changing existing law " is construed to mean the enactment of law where none exists (IV, .3812, 3813). Existing law may be repeated verbatim in an appropriation bill (IV, 3814, 8815), but the slightest change of the text causes it to be ruled out (IV, 3817). The reenactment from year to year of. law intended to apply during the year of its enactment only is not relieved, however, from the point that it is legislation (IV, 3822). A provision proposing to construe existing law is in itself a proposition of legislation, and therefore not in order (IV, 3936-3938). Also a proposition to change a rule of the House is subject to the point of order (IV, 3819). The object to be appropriated for may be described without violating the rule (IV, 3864). Propositions to establish affirmative directions for executive officers ( IV, 3854^-3859 ), even in cases where they may have discretion under the law so to do (IV, 3853) or to take away an authority or discretion conferred by law (IV, 3862, 3863), are subject to the point of order. Limits of cost for public works may not be made or changed (IV, 3581, 3761, 3865-3867) or contracts authorized (IV, 3863-3870). In rare instances the House, by agreeing to a report from the Committee on Kules or by adopting an order under suspension of the rules (IV, 3845), has Authorized legislation on general appropriation bills (IV, 3260-3263,3839-3844). A paragraph which proposes legislation being permitted to remain may be perfected by a germane amendment (IV, 3823-3835, 3838), but this does not permit an amendment which adds additional legislation (IV, 3836, 3837, 3862). And where a Senatii amendment proposes legislation the same principle holds true The principle seems to be generally accepted that the •(IV, 3836-3838, 3862). House proposing legislation on a general appropriation bill should recede if the other House persist in its objection (IV, 3904^-3908). Although the rule forbids in any general appropriation bill a provision ' changing existing law," which is construed to mean legislation generally, the House's practice has established the principle that certain " limitations " may be admitted. It being established that the House under its rules may decline to appropriate for a purpose authorized by law, so it may by limitation prohibit the use of the money for part of the purpose while appropriating for the remainder of it (IV, 3936). The language of the limitation provides that no part of the appropriation under consideration shall be used for a certain designated purpose (IV, 3917-3926), and this designated purpose may reach the question of qualifications, for while it is not in order to legislate as to the qualifications of the recipient of an appropriation the House may specify that no part of the appropriation shall go to recipients lacking certain qualifications (IV, 3942-3952). The limitation may also withhold the money from a part of a designated purpose while appropriating for the remainder of it (IV, 3936). The limitations must apply solely to the money of the appropriations under consideration and may not be made applicable to money appropriated in other acts (IV, 3927, 3928). The limitation may not be applied directly to the official functions of executive officers (IV, 3957-3066), but it may restrict executive discretion so far as this may be done by a simple negative of the use of the appropriation (IV, 39683972), which does not give affirmative directions (IV, 3854-3859, 3975). The fact that a provision would constitute legislation for only a year does not make it a limitation in order under the rule (IV, 3936). Nor may a proposition to construe a law be admitted (IV, 3936-3938). Care should also be taken that the language of limitation be not such as, when fairly construed, would change ex. THE NEED POE A NATIONAL BUDGET. 118 law (IV, 3976-3983) or jastify an executive officer in assuming an intent change existing law (IV, 3984). That portion of the rule which makes in order an amendment of existing law contained in an appropriation bill which retrenches expenditure is called the Holman amendment. This amendment has given rise to the following rulings: Question being on the passage of the District of Columbia appropriation bill, a motion to recommit with instructions to reduce the proportion of the fund appropriated from the Public Treasury from one-half, as provided in the bill, to isting to on6-fourth of the entire appropriation ment if is in order, since the effect of the amend- adopted would reduce the expenditure of public money although not reducing the amount of the appropriation. (Journal, 1, 52, pp. 86-87.) An amendment to the pension appropriation bill tending to increase the class of persons prohibited from the benefits of the pension laws is in order, because its effect would be An amendment to reduce expenditures. (Cong. Kecord, 1, 52, p. 1792.) no fee shall be paid to a member of the examining board for services in which he did not actually participate is not subject to a point of order under this rule, since, while changing existing law, its effect is to reduce expenditures by decreasing to the pension appropriation bill providing that compensation. (Cong. Record, 1, 52, p. 1792.) The following provision in the Army appropriation bill, namely, " that hereafter no money appropriated for Army transportation shall be used in payment for the transportation of troops and supplies of the Army " over certain lines of railroad which are indebted to the Government, was held subject to the point of order under this rule. ( Cong. Record, 1, 52, p. 2282. The decision in full is as follows " The point of order made by the gentleman from Texas [Mr. Grain] is against the second proviso on page 16 of the bill, which declares: " That hereafter no money appropriated for Army transportation shall be used in payment of the transportation of troops and supplies of the Army over any of the nonbonded lines, owned, controlled, or operated by the Union Pacific Railway Co. (Including the lines of the Oregon Short Line and Utah Northern Railway Co.), or by the Southern Pacific Co. over lines embraced in its Pacific ' System.' " Under the view taken by the Chair, the relations between the Government and these railroad companies, as determined by the Supreme Court, or other- wise, can not affect the decision of this point of order. " The gentleman from Indiana (Mr. Holman) contends that this proposed new an appropriation bill under the proviso of the second section of Rule XXI, which says " It shall be in order further to amend such bill upon the report of the committee having jurisdiction of the subject matter of such amendment, which amendment, being germane to the subject matter of the bill, shall legislation is in order in ' retrench expenditures.' " The Chair is of opinion that a motion of that kind should come officially from the committee having jurisdiction, and can not be brought before the Committee of the Whole House on the state of the Union as an integral part of an appropriation bill reported by the regular Committee on Appropriations. " The question, then, arises, Is this proviso in order under the previous paragraph of section 2, which allows legislation on appropriation bills, changing existing law in three cases: First, such as, being germane to the subject matter of the bill, retrench expenditures by the reduction of the number and salary of the officers of the United States. " It is admitted that this provision does not apply, nor, on the other hand, does this proviso reduce the compensation of persons paid out of the Treasury ' ORGANIC LAW. of the Unitecl States,' as contemplated in tlie — made with considerable force and upon that his mind is not as clear as he would lllce it coming under the third exception, in that covered by the bill. it 119 second case, but the point is. point the Chair confesses that — to be that this is legislation: reduces tlie amount of money , " If it is such a provision, it is in order, and it is asserted by the chairman of the committee that that would be the efCect of the provision. But the Chair is inclined to the opinion that such efCect should not be Inferred by way of argument, but should appear from the face of the bill itself. Now, the Chair has no doubt that the committee, acting under the rules, in making an. appropriation, can so limit that appropriation as to direct who shall aid whoshall not be its beneficiaries; that in making appropriations for the transportation of the Army for the next fiscal year it can fail or refuse to makeappropriations for its transportation over the particular lines mentioned in the bUl lust as it might fail or refuse, in its judgment, to make appropriations for the transportation of the Artillery, or of the Cavalry, or of the Infantry ; branch of the service. " But on examining the proviso in the bill the Chair finds that it is something more than a limitation upon the appropriation made in this appropriation bill, for it proposes to make a permanent law, the language of the proviso being " Provided, That hereafter no money appropriated for Army transportation shall be used in payment of transportation of troops and supplies.' "And because it proposes a permanent provision of law, and not a limitation upon a present appropriation, the Chair feels constrained to sustain the point of ' (Cong. Record, 1, 52, p. 2282.) provision in the sundry civil appropriation bill " that all articles imported for the use of the Lighthouse Establishment shall be admitted without the payment of duty " is subject to the point of order that it changes law and is not within the exceptions mentioned in the rule. (Cong. Record, 1, 52, p. 4232;^ order." A Hinds' Free, vol. 4, 3890.) An amendment to an appropriation bill fixing a minimum compensation to. subject to the point of order that it changes; (Record, 1, 52, p. 4337.) existing law without reducing expenditures. An amendment proposed to an item for the recoinage of uncurrent fractional an officer of the Government is which amendment struck out the amount appropriated and added a provision for the coinage of all the bullion in the Treasury into standard silver dollars, the cost of such coinage and recoinage to be paid out of the Government's seigniorage, was held not to be in order under the rule first, because not germane to the subject matter of the bill (the sundry civil) second, because it did not appear that any retrenchment of expenditure would result, the seign> silver, ; ; iorage being the property of the Government as other funds in the Treasury.. On appeal, this decision was sustained by a vote of(Record, 1, 52, p. 4439.) 120 to 75. To an item of appropriation for inland transportation of mails by star routesan amendment was offered requiring the Postmaster General to provide routes and make contracts in certain cases, with the further provision, " and theamount of appropriation herein for star routes is hereby reduced to $500." A point of order was made against the first or legislative part of the amendment and sustained, which decision was, on appeal, affirmed by the eommitteei (Record, 1, 52, pp. 4959-4961.) for transportation of foreign mails, an amendment providing that no further contract shall be entered into by the Postmaster General under the act known as the " subsidy act " was held not in- order To a clause appropriating 120 THE NEED FOE A NATIONAL BUDGET. because not directly retrenching expenditure in (Record, rule. 1, ttie manner prescribed in the 52, p. 5005.) To an item of appropriation for transportation of foreign ment providing that "no money hereby appropriated," etc., amendexpended mails, an. shall be the act known as the " subsidy (Record, 1, 52, pp. 5003, 5004.) To a clause appropriating for the foreign mail service, an amendment reducing the appropriation, and in addition repealing the act known as the " subsidy act," was held not in order because the repealing of this act was not germane to the appropriation bill, and that to be In order both branches of the amend- in carrying out contracts hereafter act," was held to be in order made under under the rule. ment must be germane (Record, 1, 52, pp. 5005, 5038.) to the bill. provision in the agricultural appropriation bill transferring the supervision of the importation of animals from the Treasury to the Department of Agriculture is out of order, being a provision changing law and not retrenching A 1, 52, p. 5167; Hinds' Free, 4, 3886.) reducing the amount appropriated for railroad transportation of mails, coupled with a proviso directing the Postmaster General to reduce 10 per cent the annual compensation for transportation of mails on railroads, was held to be in order as within the exceptions to the rule. (Record, 1, 52, pp. 4971-4974; Hinds' Free, 4, 3891.) An amendment to an appropriation bill, providing that in the purchase of materials for public purposes preference should be given to domestic products, was held out of order as being a change of law and not a mere limitation of the expenditure of the fund appropriated. (Cong. Record, 2, 52, p. 1020.) An amendment was proposed reducing by one the number of clerks in a bureau provided for in the bill, coupled with a distinct provision repealing part of an act, the effect of which repeal would dispense with the one clerk in such bureau. Held that so much of the amendment as provided for the repeal was subject to the point of order, its effect being directly to reduce expenditures, (Cong. Record, 2, 52, p. 1392.) The reduction of an expenditure must appear as a necessary result, in order to bring an amendment or provision within the exception to the rule. It is not sufficient that such reduction would probably, or would in the opinion of the Chair, result therefrom. (Cong. Record, 2, 52, p. 1691; ibid., p. 1765.) In an amendment providing that a certain class of persons, now on the pension rolls, shall hereafter not receive pensions, the retrenchment of expenditure expenditure. (Record, An amendment apparent, and the amendment is in order. (Ibid., p. 1708.) To an item appropriating " for free-delivery service, $10,450,000," an amendment was submitted striking out that sum and inserting "$10,449,000 to be disbursed in such manner " (the manner prescribed being a new provision of law). It was held that the amendment was germane; that while it changed existing law, it reduced the amount appropriated by the bill, and was therefore In order. (Record, 1, 52, pp. 4909, 4911.) Upon appeal, this decision is was, after 1, 52, p. To a bill ferring the to the full debate, sustained by the Committee of the Whole. (Record, 4920.) War making appropriations management of Indian for the Indian service, affairs an amendment transfrom the Department of the Interior Department, but providing no reduction of expenditures, was held germane as an amendment, but subject to the point of order, as being a change of law, and no retrenchment appearing as the result of the proposed to be change. (Speaker Kerr, Cong. Record, 1, 44, p. 2822; Hinds' Free, 4, 3885.) To the pension appropriation bill a proposed amendment transferring the Pension Bureau from the Department of the Interior to the War Department, also providing that the offices of Commissioner and Deputy Commissioner of OEGANIC LAW. 121 Pensions be abollslied, and that tlie duties of tliose offices be performed byofficers, to be designated for that purpose, without additional pay, was held to be in order, being germane and retrenching expenditures in the manner provided In the rule. (Cong. Record, 2, 52, pp. 1690-1691, W. L. Wilson, chairman; Hinds' Prec, 4, 3887.) In a post-office appropriation bill an amendment striking out $9,500,000 for transportation of mails on railroad routes, and substituting " For transportation on railroad routes, $9,490,000, of which sum $150,000 may be used by the Postmaster General to maintain and secure from railroads necessary and special facilities for the postal service for the fiscal year ending June 30, 1888," was held In order under rule, as it reduced appropriation. (Mr. Carlisle, chairman; Hinds' Free, vol. 4, 8892.) Amendments providing new legislation must be germane to some provision of the bill and show on face reduction of expenditures. Ruling by Chairman Hughes, New Jersey, December 16, 1911, was as follows " The Chair is ready to rule. The part of the rule upon which the gentleman ' Army , from Texas relies reads as follows " Nor shall any provision in any such bill or amendment thereto changing existing law be in order except such as being germane to the subject matter of the bin shall retrench expenditures by the reduction of the number and salary of the officers of the United States, by the reduction of the compensation of any person paid out of the Treasury of the United States, or by the reduction of .the amounts of money covered by the bill.' " The Chair assumes that the gentleman relies upon the second classification. In the opinion of the Chair, however, amendments such as proposed by the gentleman from Texas (Mr. Garner) must not only show on their face to be an attempt to reduce expenditures or to retrench, but must also be germane to some provision In the bill. In the opinion of the Chair this amendment, offered as it is, as a separate paragraph to the urgent deficiency bill, is not germane. : ' Therefore the Chair sustains the point of order." the present time, either as a result of this amendment or because of the suspension or failure to enforce the rule, the fact is that appropriation bills are important not merely from the point of view of At Government expenditure but also from the point of view of permanent legislation. Almost all appropriation bills, particularly those bills which do not come within the jurisdiction of the Appropriations Committee, contain provisions of law which change the organization or enlarge or contract the activity of particular services or lay which govern the method of their action. rules down XII. CONSIDERATION AND ENACTMENT OF REVENUE MEASURES AND AUTHORIZATIONS TO BORROW MONEY. One of the characteristics which has distinguished the English two centuries has been that the financial system during the past public revenues have for the most part flowed into the public treasury permanent law, and have thus been independent of the action of any particular Parliament. It is true, of course, that each Parliament has had it in its power to change at any time the system of taxation by repealing or changing the rates of existing taxes and by levying new taxes. But with the exception of the income taxes and the customs duties on a few articles, such as tea, it has "-not been usual for Parliament to take any action with regard to the revenues which flow automatically into the treasury by reason of the enforcement by administrative officers of the provisions as the result of the operation of of permanent statutes. The result has been that English budgetary methods have made any, provision for a consideration by Parliament of revenue measures. Reports of revenues realized and estimates of revenues little, if for the next year have been submitted to Parliament regularly as a part of the budget speech, but the consideration given has usually been to determine whether actual expenditures come within actual revenues and estimated expenditures come within estimated revenues. England to lay emphasis on the revenue side of the budget has not been due to any conscious purpose on the part of Parliament to relieve the executive from legislative control in the matter of revenues. As a matter of fact the administration has at all times been free to bring in proposals for revenue increases and decreases, and these when presented have often been regarded as matters of such serious responsibility as to require the administration to go to the country for a vote. It is, of course, true that in the early days of parliamentary development, in the conflict of Parliament with the Crown, great stress was laid on the necessity for obtaining the consent of Parliament before any tax could be laid. But this was before both the time of permanent taxes and the time when Parliament claimed the right to define the purposes for which the money granted by it to the Crown might be spent. When its right to control the expenditure of public money through the device of appropriation acts was finally admitted, It is probable, however, that the failure in 322 CONSIDEEATION AND ENACTMENT OF EEVENXJE MEASTJEES. 123 Parliament felt that it might with safety relax its annual scrutiny and control over the revenues by providing in permanent legislation for taxes at fixed rates on definite objects, which would continue to be collected until it took action to the contrary. The only marked exception to this general rule is to be found in the case of the income tax, whose rate is fixed every year in order that Parliament may have a means of easily adjusting year by year the relations of the revenue and the expenses. This adjustment is especially adapted to the pur- pose, as each increase or decrease in expenditure is brought home in the form of a direct tax on incomes. The writers insistence which early writers —particularly continental —on the constitutional system of England laid on what was- spoken of as Parliament's " control of the purse," which was regarded as a control over the revenues rather than over the expenditures, was instrumental in fostering upon the Continent the belief that an effective legislative control over the finances must include an annual review and determination of revenues as well as of expenditures. Provision was made for such a control in the French constitutions and in the Belgian constitution of 1830 these have had a very great influence on other continental constitutions. The result is, that it isseldom the case upon the Continent that taxes are levied otherwise than annually. The system of taxation may be, iiadeed is, commonly based on permanent law. But this legislation has no continuing force except in so far as it is incorporated by reference into the annual finance law. Budgets on the Continent, therefore, generally lay equal stress upon the revenue and the expenditure side. In the United States, whose Constitution was adopted before the mistaken views of continental writers on English institutions had been acted upon, the English system was made the model with an important exception, which will be noted later. The taxes, from which by far the larger part of the revenue was obtained, were from the beginning provided for in permanent law and the Congress has; always directed its efforts to obtain a control over the financial operations of the administration to the expenditures rather than to the revenues. Another reason has been influential in minimizing the importance of the revenue side of our financial legislative procedure: From the beginning of our history the chief consideration of revenuelaws has been with reference to their bearing on industrial development and other welfare relations rather than to their effect as fiscal measures. The treasury financing has been the incidental factor.. The first tariff act passed by the Congress of the United States committed us to a protective policy which has never since been abandoned. Our internal revenue system also^ while more than our customs revenue actuated by fiscal motives, has after all been formed to a degree, at any rate, with the idea of discouraging the production and ; 124 THE NEED FOE A NATIONAL BUDGET. consumption of articles which were regarded as having a deleterious rather than a beneficial effect upon the people. The result has been that although the revenue policy of the United States Government has been a dominant issue in partisan politics, it is considered very largely apart from our expenditure policy. Indeed, more than once in our history the most marked connection that there has been between them has been the increase of our expenditures with the avowed purpose of diminishing an embarrassingly large surplus. Even our war debt was woven into our currency system in such a manner that it was not deemed wise to reduce outstanding obligations. With a revenue policy unrelated to expenditures the chief anxiety experienced until recently was lest we should be required to reduce the revenues and thereby defeat the welfare purposes of revenue laws. This suggests the one important feature which we left out of the British revenue system so closely followed in other respects, viz, we out a means of surplus and deficit financing which brings home to the people the proposals of the administration and the action of the legislature in a more forceful manner than does the annual releft enactment of all revenue laws. There would seem 'to be no reason for the reenactment each year of revenue laws established as an expression of continuing policy in fact, there is high advantage in having it understood that legislation which has a bearing on the conditions ; affecting the profitableness or unprofitableness of business shall be considered in the light of established or continuing policy. There is great reason, however, for providing a means whereby the signifi- cance of fiscal legislation shall be a subject of continuing public concern; that there should be a means for keeping the action of the Government constantly before the people. As an aid to budget making, therefore, the English have adopted a policy of using the income tax for surplus and deficit financing. That the willingness of Congress to abdicate its power of annual review of and control over revenues is due to the more than ample Federal revenue powers, leaving nothing to consider but the effect of taxation of one kind or another on welfare, rather than to any great desire to give the administration a free hand is clearly evident, however, when we consider the attitude of our State and municipal legislatures with regard to the revenue side of our State and municipal budgets. These governmental units had been shorn of most of their indirect revenue-raising powers. For a long time the main, it might almost be said, the only source of State^ and municipal revenue was the general property tax— the miscellaneous local taxes make up a small percentage of the local revenues. The law providing for the property tax, while fixing in detail the object taxed, as well as the taxpayer, did not fix the rate of taxation. The rate of taxation was CONSIDBEATION AND ENACTMENT OF EBVENUE MEASUEES. 125 — be determined by the authority competent under the law in the States, the State legislature; in the municipalities, a council, or similar body and was determined by this authority entirely because left to — of fiscal considerations. It was high because the States and the cities wished to spend large amounts of money, or it was low because their demands were less exacting. It was thus not so much because of any desire to exercise a legislative control over revenues or expenditures it was to provide a method by which a proper relation between expenditures and revenues realized for merely fiscal reasons might be secured that annual control over revenues was adopted for local as jurisdictions. come evident Of recent years, as is to differentiate State well known, a tendency has be- from local revenues. The States have often decided to obtain their revenues from taxes such as the corporation tax, the inheritance tax, the liquor tax whose imposition has been due to other than fiscal motives and whose rates have been fixed by permanent law. To the extent that this has been done, the annual State legislative review of and control over revenues has also been abandoned. As has been said, from the beginning of our history it has been the case that the Congress has not exercised an annual review and control over the revenues of the Government. These have flowed into the Treasury almost automatically and as the result of the operation of permanent laws, which, so far as concerns the taxes, provided both methods for determining the taxable objects and persons and the rates of the taxes imposed. Furthermore, as these taxes have in the main been imposed because of the belief that a beneficial influence would by their imposition be exerted over our industries, the problem which has presented itself to the Government has been the wise disposition of ample revenues rather than the curtailment of unwise expenditures. To use the terminology of the science of finance, American financiering has been " surplus " and not " deficit " financiering; but it has been without the means for making its revenue measures felt. The only means employed for bringing the results of Government financing home to the people has been through expenditures, and to these has been given the chief consideration by Congress, so far as thought has been given to the methods and purposes — of finance measures. At the time when our legislative system was established it was apparently believed, probably because of English parliamentary experience, that an effective management of the public finances neces- sarily involved a close connection of the consideration of expenditures with that of revenues. At the very first session of Congress, in 1789, provision was made for a select Committee on Ways and Means in the House of Eepresentatives. This was made a standing committee The Committee on Ways and Means originally had within in 1802. THE NEED FOR A NATIONAL BUDGET. 126 and appropriations. It was only in 1865 that the Committee on Ways and Means lost control of appropriations. At this time it will be remembered that the expenditure demands of the Government had greatly increased, owing to the Civil War, and that use was made of the necessity for largely increased revenue to lay greater emphasis than had ever before been laid on protection of domestic industry as a guiding purpose of Federal taxation. Since that time the Committee on Ways and Means has handled the revenues, and the several appropriation committees have handled estimates for expenditures; but the Ways and Means Committee has been regarded, certainly in the popular mind, rather as the guardian of the protected industries than as the proponent of a tax policy primarily actuated by fiscal motives. Although, in 186.5, the Committee on Ways and Means lost its jurisdiction over appropriations, and its control over banking and currency, which fell into the hands of the Committee on Banking and Currency, this committee has since its establishment reported on its jurisdiction both revenue subjects relating to the strengthening of public credit, issues of notes and taxation and redemption thereof, propositions to maintain the money of the United States, the issue of silver certificates as currency, national banks, and current deposits of public money. parity of the At House of Representatives proand bonded debt of be referred to the Committee on Ways and the present time the rules of the vide that all legislation relating "to the revenue the United States " shall Means. The jurisdiction of the committee extends also to such sub- jects as transportation of dutiable goods, collection districts, ports of entry and delivery, customs unions, reciprocity treaties, seal herds and other wealth-producing animals of Alaska, revenue relations of the United States with Porto Eico and the Philippines, and the revenue bills relating to agricultural products generally, excepting oleomargarine. The committee also has jurisdiction of subjects re- lating to the Treasury of the United States and the deposit of the public moneys, but does not have jurisdiction over what are known as miscellaneous revenues like the postal revenues, which fall within the jurisdiction of other committees. Besides the Committee on the following committees have jurisdiction of revenues: The Committee on the Judiciary, of court fees; the Committee on the Merchant Marine and Fisheries, of tonnage taxes the Committee on Agriculture, of forest revenues and the tax on oleo- Ways and Means ; margarine; the Committee on Foreign Affairs, of consular fees; the Committee on the Post Office and Post Eoads, of postal revenues the Committee on the Public Lands, of public-land revenues other than ; those from forests; the Committee on Patents, of patent and copy- CONSIDBBATION AND ENACTMENT OF EBVBNUE MEASURES. 127 right fees and the Committee on Immigration and Naturalization, of head tax on immigrants. The loan policy of the United States until recently has been determined almost entirely by exigencies of war. The two exceptions have been the need for maintaining working surplus of cash in the Treasury under a system which has linked the war debt with the currency; and the need for funds for large public works. The first of these needs has been met by giving to the Executive the power to issue bonds for such amounts as may be necessary to maintain the gold reserve as well as a working surplus. The need for such an authorization is not only to be found in the possibility of using Treasury notes for taking gold out of the Treasury for exportation and other commercial exchange purposes i. e., in the possibility of throwing on the Treasury the meeting of a war deficit financed by the issue of demand notes at any time that business advantage may operate; it is also found in the fact that the only way to meet expenditures which are not provided for by revenues is by borrowing. In other words, Congress having failed to consider these two great ; a. — questions of public finance (1) the retirement of the demand obligations issued to cover a deficit incurred in the Civil War, and (2) the annual adjustment of revenues to expenditures, the only thing is to grant to the President the power to protect the credit of the Nation by the issue of bonds and certificates of indebtedness in such amounts as may be necessary to keep an adequate working to be done balance in the Treasury. Beginning with the administration of Jefferson the Federal Government has taken a large interest in the development of public works. For this purpose it was proposed to obtain funds in two ways: (1) By grants or sales of public lands and (2) by bond sales. The first method has been- continuously invoked, and many millions of acres of the public lands have been thus disposed of. Under Jefferson it was proposed to undertake the construction of canals and other means of transportation which would cost $25,000,000. Foreign complications, followed by the War of 1812-1814, postponed further consideration. After the war a general plan for the financing of public improvements was again brought forward and, after months of discussion, took the form of legislative enactment. The law, however, was vetoed by Madison on constitutional grounds. Delays on the part of the Government finally resulted in local financWhen, however, in 1847 practically all of the States and local ing. jurisdictions had exhausted their revenue powers in fruitless efforts to maintain the credit used in support of public works, the National Government was again appealed to. Many petitions came to Congress asking that the State works be taken over and the State debts 128 THE NEED FOE A NATIONAL BUDGET. assumed. These petitions were referred to a committee, Avhich reported with recommendations. Fear of increase of Federal power, however, caused the dominant party to refuse to use the public credit for this purpose. It was not till the Panama Canal was definitely undertaken that the Government departed from the policy of financing out of revenues such public works as were undertaken. Now, it may be said that our Government is fairly embarked on a method of financing public works in the manner commonly employed not only by other national governments but also by our own State and municipal governments, viz, providing of funds for capital outlays by bond sales. To bonds issued for the Panama Canal has been added an authorization for the issue of bonds as a capital fund for the construction of irrigation works in the Reclamation Service. PART II. DISCUSSION OK COiNSTRUCTIVE RECOMMENDATIONS OF THE COMMISSION. THE CONSTITUTIONAL ASPECT OF A NATIONAL BUDGET".. XIV. THE PRACTICAL ASPECTS OF A NATIONAL BUDGET. XV. REASONS URGED FOR SUBMISSION OF ANNUAL BUDGET, WITH SPECIAL MESSAGE BY THE PRESIDENT. XVI. SUGGESTED FORMS FOR SUMMARY FINANCIAL STATEMENTS TO BE SUBMITTED BY THE PRESIDENT AS A PART OF THE BUDGET. XVII. FACTS NEEDED FOR THE CONSIDERATION OF THE ECONOMY AND EFFICIENCY WITH WHICH THE PUBLIC BUSINESS XIII. TRANSACTED. SUGGESTED FORMS OF SUMMARIES OF ESTIMATES TO BE SUBMITTED BY THE PRESIDENT AS A PART OF THE BUDGET. IS XVIII. XIX. REASONS FOR THE SUBMISSION OF PROPOSED CHANGES IN LAW AS A PART OF A BUDGET. XX. THE REASONS FOR RECOMMENDATIONS WITH RESPECT TO DETAIL ESTIMATES AND REPORTS TO BE SUBMITTED BY THE SECRETARY OF THE TREASURY AND OTHER HEADS OF DEPARTMENTS. XXI. XXII. THE FORM OF ACTS OF APPROPRIATION AND THE CONDITIONS TO BE ATTACHED. MEANS FOR ENFORCING EXECUTIVE RESPONSIBILITY. 49365—12 9 - 129 PART II. DISCUSSION OF CONSTRUCTIVE RECOMMENDATIONS OF THE COMMISSION. XIII. THE CONSTITUTIONAL ASPECT OF A NATIONAL BUDGET. Writers on public finances have frequently pointed to the fact that is not merely a report of the executive to tTie legislative irancTi the budget what has been done and what is proposed, accompanied by a request for funds, but that it has been evolved as an instrument by means of which fundamental constitutional riglits have been setting forth developed and maintained. ENGLISH AND FRENCH PRECEDENTS. budget is one of the measures taken to make the Those measures finally took the form of constiThe most important of the-limitations imposed tutional limitations. on the Crown or the persons in control of the executive machinery of the Government is found in the doctrine that no tax or other financial burdens shall be imposed on the people except by consent of their representatives. In constitutions this political doctrine has taken the form of requiring that all revenue measures shall arise in the popular branch of the legislature. This principle, which has played so large a part in Anglo-Saxon government, is characterized by Creasy as follows: Historically, the Crown responsible. Among all the nationa of the Gothic stock, whether of its Scandinavian or Teutonic branch, and in all of the kingdoms founded by them out of conquered Roman provinces, councils or assemblies of some form existed, whose consent the ruling chief was bound * * * The Angloto obtain in order to legalize all important measvires of state. Saxon polity was overthrown by the conquering Normans. But the recollections of though indirect system of representation must have survived among the bulk of the population, and may have greatly facilitated the adoption and ijisured the good working of the subsequent parliamentary representation of the Commons. this virtual In England, the first well-defined statement of the constitutional which lies back of modern budgetary procedure is found in Magna GTiarta, the twelfth article of which provides principle No scutage or aid shall be imposed in the Kingdom unless by the common council ransoming the King's person, making his firstborn son a knight, and marrying his eldest daughter once, and the aids for this purpose shall be reasonable in amount. of the realm, except for the purpose of 131 THE NEED FOE A NATIONAL BUDGET. 132 instrument it was further provided that, in case a general deemed necessary to take into consideration questions of financial aid, the King is bound to issue a formal summons to those persons ia the Eangdom who have a right to meet in council as representatives of the people and to set forth in such summons the cause for which such council is convened. While the early restraints on executive power were limited to revenue raising, as soon as reve- In this council is nue measures took the form of permanent law these restraints were extended to expenditures also. To the constitution was added the restriction that no money should be spent except pursuant to legislative act of appropriations. In France, a definite formulation and adoption of constitutional which laid the foundation for its budget practice was a part of the democratic movement that finally in revolution put an end to assumptions of arbitrary power and erected a government the primary purpose of which was to conserve the welfare of the priaciples people. STATEMENT OF PKINCIPLES IN AMERICAN CONSTITUTIONS. The American common on what they conceived to be denied both to the Crown and to Colonies, relying rights of Englishmen, Parliament authority to tax "without representation"; and, after independence had been established, those who drafted the Constitution of the United States thought it of primary importance to put an end to future controversy so far as control over the pubhc purse was concerned. To this end the Congress was given the exclusive right to raise money whether by laying and collecting "taxes, duties, imposts, and excises," or by borrowing "on the credit of the United States." Furthermore, in order that there might be no abuse of executive power in the spending of the national treasure, the provision was added: "No money shall he drawn from the Treasury hut in consequence of appropriations made hy,law." THE GOVERNMENT AS TRUSTEE. More broadly conceived, the underlying constitutional theory on which budgetary procedure is based is an adaptation of the ancient law of trusteeship. Constitutional government is conceived as an incorporated agency for the promotion of national welfare. The i: modern democratic and that ment all pohtical theory constitutions are is that the people are sovereign, framed by the people. The o-overn- incorporated by the people (the sovereign) as a trusteeship; the officer is the agent by whom the trust is administered; the citizen is the beneficiary of government as well as its creator. Public welfare, public funds, public properties are the intrusted interests or is CONSTITUTIONAL ASPECT OP A NATIONAL BUDGET. 133 estate. The constitution as a charter of incorporation (being granted by the people who, standing in the double relation of sovereign and beneficiary) has made every precaution that human foresight has been able to devise to make Government agents both responsive to and responsible for incompetence, neglect of duty, and breaches of trusts. ideals of public welfare METHODS ADOPTED TO MAKE GOVERNMENTAL AGENTS RESPONSIVE AND RESPONSIBLE. Generally spealdng, agents of government are of two constitutional classes, viz, an The purpose electorate of sons whose duty tJie and an official class. electorate is to provide a nonofficial class of per- and to express the will of citizens; first, with regard to subjects having to do with the modification of the articles of incorporation or the deed of trust under which the official it is class are to exercise office of to determine powers; second, with respect to the succession in whom are given the exercise of governing those persons to powers; third, with respect to certain fundamental questions reserved by the Constitution for the consideration of the electorate, or referred to them by the official class. The purpose of creating an official class is to use the powers and administer the resources of the organized agency (the government) for the purpose set forth in the Constitution or deed of trust to serve the people in the capacity of experts by ascertaining what are the needs to be met; to formulate and present for the consideration of the people and their representatives from time to time a definite program of public business, having in mind serving their needs; to take such steps as are necessary to provide the organization and equipment and provide the fiinancial means for rendering such service with ; economy and efficiency. THE THEORY OF "CHECKS AND BALANCES." One of the first dangers to which a representative government is exposed is usurpation of powers granted to the official class. Wherever adequate provision has not been made for protecting the people against such danger, the result has been the overthrow of the principle of government as a trusteeship the underlying principle of democracy. E-ecognizing the need for protection against the government — official class, the American commonwealth adopted, as principles of charter organization, the devices which had been evolved after cen- —principles which had been successfully employed for the reduction of the self-assumed arbitrary powers of monarchs to turies of conflict a plane of controlled responsibility. The first step taken to guarantee protection against usurpation was to invoke the theory evolved under the feudal regime that of "bal- — THE NEED FOR A NATIONAL BUDGET. 134 ancing powers." This was applied in two ways: (1) To the agency as such; and (2) to the official class within each governing agency. To the governing agency this theory was applied by organizing the government not under one charter, but under several charters. Each of these chartered governing bodies has jurisdiction within the territory comprehended by the one to which are given the broadest powers. In other words, each citizen residing within any part of the country by two or more chartered governing agencies, each of by the powers exercised by the other, all of them being required to perform the service which it was thought should be delegated to the Government. Considered from the viewpoint of jurisdiction, therefore, the American commonwealth must be regarded is to be served which is limited as highly organized citizenship which, for common welfare, has chartered or incorporated a group of governing agencies, each of these agencies empowered to exercise (through elected or appointed officers) such powers only as have been recognized as belonging to it by the people in a written constitution. It is further to be noted that while powers to be exercised have been divided, the essential characteristic As a chartered agency each of each chartered agency is the same. holds all properties acquired and all funds obtained in trust for the expressed or implied purpose of its being beyond the powers recognized, persons in positions of official responsibility have no greater power or authority than have any other citizens. For determining the powers to be exercised by each of the several governing agencies the following constitutional principle has guided. Certain needs which are common to all persons residing or holding property within the territorial limits of the United States have been made the subject of powers to be exercised by the Federal Government; certain needs which it was thought might not best be met by single national agency have been made the subject of powers to be exercised by agencies incorporated within territorial subdivisions called States. Here again those needs which were thought to be common to aU citizens within each State have been left for State action to meet, those special or local needs which it was thought might best be met by local public agencies, have been left to corporations called municipalities such as counties, school districts, drainage districts, sewage districts, park districts, rural poUce districts, cities, towns, villages, townships, etc. All of these chartered agencies combined are the government to which each citizen must look for his liberty, for the maintenance of social order; for the protection of his person and his property; for the promotion of his economic welfare; for the protection and promotion of health; for the care of the depend^ ents, the defective, and the delinquent; for education, etc. all that the Government may do for the well-being of citizens who in law ; — — OOWSTITTJTIOlSrAL ASPECT OF A are conceived of and who NATIONAL BUDGET. 135 are constitutionally recognized as the ulti- mate sovereign power from which aU chartered grants have proceeded. As in conflict between government and the governed, an effective element of protection to the people has been found in the distribution of powers among different governing agencies (local and general), so, in the conflict between official classes in government, a wholesome means of restraint was evolved by requiring that such powers as are to be exercised by each branch or designated class of officers shall be defined. That is, the principle of "checks and balances" was again applied to each chartered governing agency in such manner that those powers which were to be exercised by one officer or class of officers, would be balanced by the powers exercised or to be exercised by another officer or class of officers. In the organization of the American commonwealth, this principle of constitutional law (the division of power) was carried not only into the Federal Constitution, but also into State constitutions and municipal charters. It is in relation to this principle of organization that budgetary procedure must be considered. THE OFFICBB AS AGENT, THE GOVERNMENT AS PBINCIPAL. A appreciation of the constitutional principles which lie back budget requires that the analysis be carried one step further. By making the trustee for the public the agency for the promotion of public welfare an impersonal, immaterial, corporate The chartered public being, anothei- distinct advantage is gained. agency, as such, can exercise powers and perform acts through natural persons only; to the public corporation the officer is an employee or servant. Under our theory of constitutional government the official class or the living agents through which acts of government must be performed can have no interest of their own in and no right to the moneys, properties, equipment, and other things of value which come into their keeping. Further than this each officer who is a custodian holds possession without the power to convey; that is, he does not hold the legal title, this being in the Government. The importance of this constitutional principle is, that the one purpose for which the official class can use funds or properties of the Government is to serve citizen needs; and it has been in respect to the duties of officers as custodians that the law has been most exacting in its demands. full of a national : : THE NEED FOB A NATIONAL BUDGET. 136 THE BUDGET THE MOST EFFECTIVE INSTRUMENT FOR ENFORCING CONSTITUTIONAL RIGHTS. The effect of the constitutional mandatory measures, as far as they may be related as follows division of powers between Federal, State, and local governing agencies, the activities to be exercised by each have relate to the budget, 1. By 2. By been defined. the apportionment of the powers to be exercised by each chartered agency among different offices and officers, three branches of government have been estabhshed a. One branch responsible for determining needs to be met for providing organization and equipment to be used; for enacting laws, raising money, granting authority to spend. Another branch or class of officers has been made responsible for efficiently using the organization and &. equipment provided, executing laws, cbUecting revenue, and spending money according to the terms and conditions imposed. c. A third branch has been made responsible for determining the rights of citizens and of governing agents under constitutions adopted and statutes enacted. A budget is an effective means whereby these constitutional principles may be maintained Avith integrity and whereby the Government may be kept in constant adjustment with the welfare needs of the people a means also whereby the econom}^ and efficiency of administration may be regularly brought to a test. The practical or administrative aspects of the budget are separate^ considered in the pages which follow. ; XIV. THE PRACTICAL ASPECTS OF A NATIOITAL BUDGET. As has been said, the initial or primary constitutional justification budget has been to require the executive to await the action of the legislative branch in determining policies involving the expenditure of money and the formal grant of funds before any considerable activity may be undertaken. But the very act of establishing in the legislature the power to control the executive raises for consideration of a serious practical problems. Constitutionally, the legislature is made responsible for determining all questions of policy involving the expend- money; the legislature is responsible for passing on the practical (i. e., work done or to be done, organization and equipment provided or to be provided, revenues to be raised, funds to be granted) so far as these may relate to general policy. To do this intelligently the legislature must have complete, accurate, and prompt information about each subject which comes before them for consideration; yet the legislature itself is in a position which makes iture of aspects of each problem of business — obtain information needed except from the executive whose action is to be reviewed and whose proposals are it diihcult to the official to be scrutinized. THE BUDGET AS A BASIS FOR INTELLIGENT LEGISLATIVE ACTION. This limitation on the exercise of legislative control over the purse has at all times been recognized, though the constitutional means for making effective the legislative control has not been clearly defined. As has been stated, the first limitation of executive power was confined to such revenue measures as imposed a direct burden on the Initially, however, the need for such measures was a special people. need, such as support for war, and this- was fully explained by the Crown. Later, when revenue laws became permanent or continuous in operation, the inliibition was extended to the power of the execurequiring appropriations before public money could tive to spend be used. The intelligent exercise of this additional control required still further information, and this in the form of an annual report. The "Great Charter" of Holland made it the duty of the executive to appear in person before the assembly whenever he might desire a grant of funds; the most usual method, however, has been to obtain information through a direct representative of the executive or by means of a written statement containing such data as are required by the legislature to pass acts of appropriation. — 137 THE NEED FOE A NATIONAL BUDGET. 138 Long before the American Eevolution the English budget had become, in form, an annual report of the executive to the legislature, accompanied by requests for appropriations for the next fiscal period. That this practical question was considered by the framers of the ConUnited States appears from the fact that the President is required "from time to time to give to the Congress information on the state of the Union and to recommend to their consideration such (Art. II, sec. 3.) measures as he shall deem necessary and expedient." which paragraph very It further appears from the fact that in the "in except conTreasury, inhibited the drawing of money out of the par. (Art. I, sec. law" appropriations made sequence of by 9, 7), it finally was made mandatory to publish from time to time "a regular statement and account of the receipts and expenditures of all public money." In this relation a further constitutional power of the Executive may be adverted to, viz, "That he may, oil extraordinaryHistorically the occasions, convene both Houses or either of them." reasons for extraordinary sessions have been set forth in the call, and these reasons have usually been the need for action concerning matters requiring budgetary legislation. stitution of the THE BUDGET AS AN ADMINISTRATIVE PROGRAM. Viewed in its practical ment for getting before a of tlie is the most efi^ective instruand a constituency the proposals aspects a budget legislature administration and for locating responsibility for determining questions of governmental policy. Executive may be made Stated in another way, it may be the only effective means whereby the responsible for getting before the country a. said that a national budget is comprehensive program with respect to must also assume responsibility either for action or inaction. Without such an iastrument efficiently used by the Executive the people and the press of the country, as well as the legislature, must be hopelessly in the dark; without a defuiite method of definite, which tlie well-considered, legislature getting his concrete proposals before the country the Executive, as the one officer of the Government who represents the people as a whole, means for keeping in touch with public opinion with respect to both the Congress and the Executive are handicapped in thinking about the country's needs. The possibilities lacks the administrative proposals — an annual budget as a 'program of business for the Federal Governto ie financed (as distinguished from the activities or program to be financed by State and local governing agencies) is the subject to which the remaining pages of this report is addressed. of ment AN ACT OF APPROPRIATION CONSIDERED AS A MANDATE TO BE EXECUTED. As has been said, an act of appropriation may be considered not it may take on the nature of a mandate alone a grant of funds; PRACTICAL ASPECTS OP A NATIONAL BUDGET. 139 by the Congress and approved by the President in his legiswhich is to be executed by the administration. The law which requires that no money shall be drawn from the Treasury except issued lative capacity, pursuant to acts of appropriation puts in the hands of (he legislature the power to determine policies, fix conditions to money grants, and to control the administration. As has been said before, a budget is an instrument by means of which the Executive may be held responsible for proposals, and the legislature may practically direct the Executive what administrative officers may do. On it the other hand, the budget, instead of being a handicap, has in large possibilities for the administrative officer. The business of the Government is necessarily highly technical and complex. The business and technical needs of the Government can be known only to In the very nature of thhigs, a legislative body, hundreds of persons who have had no direct contact with the details of public business, can not exercise as intelligent judgment about the technical needs and service requirements as can the administrator. A budget gives to the administrator his opportunity not only to state the needs of his service but also to get behind him the Chief Executive, if his requests are such as should be comthe admmistration. composed mended A of to favorable consideration. body is necessarily deliberative in character. Legiscome together as representatives of the needs of different localities; their contact and their experience peculiarly qualify them The best that a budget for the consideration of questions of policy. can do for the legislator is to enable him to have expert advice in thinking about policies to be determined. His review of the economy and efficiency with which work has been done should be based on facts set forth in the annual reports of expenditures which would supplement the budget. The budget is, however, an advantage to the legislator since it makes the head of the administration assume legislative lators and for supplying the facts necessary support his conclusions. To the administrator the adv.antage to be gained through a budget is the ability to present to the legislature and to the people, through the Chief Executive or some one representing the administration, a weU-defined, carefully considered, lucidly expressed, welfare program to be financed, and in presenting this to support requests for appropriation with such concrete data as are necessary to the intelligent consideration of such a plan or program. To the Executive the advantage to be gained lies in his ability to bring together the facts and opinions necessary to the clear formularesponsibility for each proposal to tion of proposals for which he sponsible officer. is To the people willing actively to are taken into the confidence of their official practical use and purpose of the budget. work as the re- the fact that they Therein lie the agents. the. advantage is 140 THE NEED FOE A NATIONAL BUDGET. fact special importance of this inquiry at this time lies in the over for operating that the Government of the United States has been cursory review of the digest of laws years without a budget. The A 100 governing estimates and reports prescribed by the Congress, hereto attached (Appendix I), permits no other conclusion than that the Federal Government has not utilized the machinery essential to the fullest reahzation of those ideals which have been incorporated into and made a part of our constitutional law. After the adoption of the present representative or republican form of Government the constitutional means which had been evolved under a monarchical regime for bringing the proposals of the administration annually before thepeople fell into disuse. The annual message of the President to the Congress in no sense has been a budgetary statement, but has dealt with broad relations and has been in the nature of a review of national policies and world relations in such general terms as to have almost at least to be almost entirely lost its constitutional significance removed from consideration in the discussion of next year's plans and the past year's performance. The mandatory requirement "that a regular statement and account of receipts and disbursements of all public moneys shall be published from time to time" has riot been regarded as of highest importance in fact, it was not until 11 years after the Government was organized that this mandate was heeded, and since that time the reports and accounts of receipts and disbursements have been in such form that they are of little use in determining what amount of funds are needed. In Part I of this report it is pointed out that at the present time estimates of receipts and estimates of expenditures are prepared and submitted in such form that they are inadequate for the information of the Congress. Summaries of expenditures required by law to be submitted by the Secretary of the Treasury contemporaneously with estimates, not only do not provide adequate data for considering questions of policy which are to be determined by the legislature but also are not summarized and classified on the same basis as are the estimates for appropriations. The reports on revenues are not any direct way coordinated with the estimates for appropriations except in so far as the Secretary of the Treasury estimates the amount of the surplus or deficit this estimated surplus or deficit being based on accounts which do not accurately show expenditures of the Government, or the outstanding current liabilities which must be met. Having no well-defined and summarized program of business submitted by responsible persons in office, the country is required to rely largely on the preelection pledges of those who are endeavoring to obtain office. There is at present no adequate means whereby responsibility may be located for the fulfillment of these pledges until — — m — PBACTICAL ASPECTS OE A NATIONAL BUDGET. 141 years after official action has been taken when candidates come again before the electorate, and on such occasions the issues presented are too numerous to be carefully presented or considered. Even the broad issues presented by candidates before sarily confusing, the result being that it is difficult what pledges have been made, and who election are necesto ascertain exactly are to be held responsible for their fulfillment. The method of conducting public busiby the administration to the legislature of an annual program in the form of a budget. This program would be prepared by the administration and submitted to the legislature. It would be summarized and presented as a request for appropriations, and the estimates would be supported by such statements of fact as would enable those in office as well as the electorate and the people to exercise judgment about each subject with respect ness is alternative for this planless the formulation and submission which funds or other to The 1 tJie definite provision or action is requested. practical result of such an annual submission would be fivefold To enable the President, as Chief Executive and representative of people at large, to get before the country a definite proposal, as to future action as well as a definite statement of fact pertaining to past accomplishment. 2. To make tJie administration responsible for proposals submitted. 3. To make tJie Congress responsible for considering and acting on each definite proposal made. 4. To make the President, as part of the legislature, responsible for deciding whether action taken by the Congress on its own initiative shall be approved. 5. To make the President, as head of the administration, responsible for deciding whether he will permit heads of departments to execute, or will refuse to let heads of departments execute, legislative measures not mandatory in character that carry with them grants of funds which in his opinion are harmful rather than promotive of the public welfare, and to go before the country for approval or disapproval of such action. The need for a budget is thus primarily the need for perspective accompanied by a need for facts, which are essential to the determination both of questions of broad policj^ and the utility of results. Expressed in another way, the need for a budget is the need for the information essential to the consideration of the many-sided interests government and of a people, the detail questions pertaining to which must be correlated in order that they may be understood; the statement of facts and of proposals concretely, to enable all parties interested to think about problems of government and activities of a . THE NEED FOE A NATIONAL BUDGET. 142 revenue, problems of government expenditure, problems of appropriation, and problems Work of estimate in relation to- to be done. Organization provided and to be provided for carrying on work. Character of expenditures authorized and to be authorized. Methods employed and which should be employed for financing- Each organization unit, Each class of work, Each class of expenditure. Etc., etc. Having provided information in broad perspective, i. e., in such summary that each relation of Government, each action taken, each — may be considered in relation to welfare requirements the is to provide in detailthe information necessary to the exercise of intelligent judgment Avith respect to the proposals of each branch of the service and each undertaking to answer each question which may be raised by a Member of Congress on proposal further need for a budget — his own initiative or by an organization by a citizen who wishes to become informed or who may have a special or group of citizens development or cessation Government. interest in the of the of any function or activity WHAT A BUDGET SHOULD CONTAIN. Having in mind these practical aspects, it is recommended by the commission that the President should submit to the Congress each year a budget, which shall be made up of five parts, viz: 1. A iudget message or statement by the Executive of the subjects to which special attention is invited. 2. A summary financial statement showing present conditions and — — past results. — 3. A summary of contracting and purchasing relations showing what the Government has bought and paid for. 4. A summary of estimates showing estimated receipts and estimated expenditures by significant totals. 5. A summary of changes in Zaw— proposed by the administration. — XV. EEASONS URGED FOR SUBMISSION OF ANNUAL BUDGET, WITH SPECIAL MESSAGE BY THE PRESIDENT. As has been is stated, one of the recommendations of the commission that the President shall each year, not later than the first Monday the beginning of the regular session, submit to the Congress a budget which would be in the nature of a prospectus of work or Government undertakings to be financed. One of the fundamental purposes of establishing constitutional government is to secure responsible government. The reason for urging that the budget should be submitted by the President is that the President is the only person who under the Constitution is responsible for the acts of the executive branch of what is known as "the administration." Under the British constitutional sj^'stem the titular executive is the Crown. The effective head of "the administration," or, as it is called, in accordance with British usage, "the Government," however, is the cabinet. In other words, the cabinet, at the head of which is the prime minister, is made responsible for the execution of laws and for the administration of public business It is the "administration's "proposals and the "administration's" acts which are considered by the Parliament. Frequently it has been said that our form of government is defective in that no provision has been made for the location of executive responsibility; that the President, in the nature of things, can not be held responsible for the business of the various departments and establishments throughout the service; that the business of the Government must be attended to by others who are appointed by the The President, by and with the advice and consent of the Senate. commission believes that such a conclusion is unwarranted from a constitutional point of view, although it may be supported historically. Constitutionally, the President is the Prime Minister of the United States; constitutionally the President is chosen by a "college of electors," who in turn are chosen by the vote of the people instead of being chosen by the Congress,, who are in turn chosen by the people. The mere difference in the method of choosing the President on the one hand and the prime minister on the other does not warrant the conclusion, therefore, that the executive branch of our Government can not be made responsible. In the opinion of the commission the establishment of executive responsibility for the manner in which business is transacted in each of the departments and estabhshments is essential to obtaining reTo insure this responsibility the sults with economy and efficiency. should branch be responsible for building up executive head of the .after . 143 THE NEED FOE A NATIONAL BUDGET. 144 This essential to executije Therefore the commission, in its report on methods of appointment, has recommended that practically President all appointments of inferior and local officers be made by the and disciplining an efficient organization. responsibility has been lacking. (See H. Doc. No. 670, without the advice and consent of the Senate. 62d Cong., 2d sess.) As in Great Britain, the head of the executive branch should be responsible for the economy or waste with which public business is conducted; therefore the commission has urged not only undivided responsibility for the character of the personnel but also central administrative control over accounting and reporting. The primary purpose of this report which make for irresponsibility and is to describe present practices to suggest a means whereby may be established and executive as well as legislative responsibility maintained with respect to the plans and provisions made for carrying on the, business of the next fiscal year, a method whereby the executive branch will be held responsible for making definite, concrete, and understandable proposals with respect to what is needed and the Congress will be held responsible for acting on these proposals affirmatively or negatively. of the commission are to the President shall each year get before the country what it is that the administration desires to do; shall indicate in a budget message wherein action is necessary to enable the administration adequately to meet the public needs; shall indicate what definite legislation is desired and what funds are needed; shall lay the founda- The constructive recommendations effect that the tion for such cooperation between the legislative branch tive branch as will enable the for the welfare of the people. and the execu- Government most efficiently to provide As an incident to such procedure it is suggested that the President shall indicate wherein limitations are placed upon executive officers which relieve them from the responsibility which they must necessarily bear if they are to give to the country the benefit of intelligent administrative direction and control. The adoption of the recommendation of the commission that the President of the United States shall submit the budget would have for its effect to make him responsible for knowing what the estimates contain before submission; to make him aware of financial condito bring before him for consideration the changes desired. The recommendation that the Secretary of the Treasury shall prepare the Book of Estimates containing the detail items in support of the summaries contained in the budget would have for its effect to make tions; the Secretary of the Treasury not only the official editor of the esti- mates prepared in departments (which he now terial is) and the minisagent for their transmission to the Congress, but also an effec- EBASONS URGED FOE STJBMISSION OP ANNUAL BUDGET. 145 and in form that their significance can be readily understood and considered, thereby enabling the President and his Cabinet to act intelligently. To this end there would be worked out as a result of conference, and stated in summary form, a definite administrative program to be presented by the President as the head of the administration in the consideration of which each member of the Cabinet would arrange the details of his estimates in such mantive assistant to the President in bringing together the data presenting them in such ner as to support this program. The further concrete proposal is that the budget shall be transmitted with a special message to the Congress, setting forth briefly what the proposals of the administration are to which attention is specially invited. In other words, it is assumed that the President as the one officer of Government who represents the people as a whole is in the best position to lay before the Congi'ess and to state to the people what the Government is doing and what it proposes to do; that the President, under the powers given to him by the Constitution, is in a better position than anyone else to dramatize the work of the Government to so impress this upon the attention of the people, through the public press, by means of a budgetary message as to arouse discussion and elicit comment such as will keep the Congress as well as the administration in touch with public opinion when deciding whether or not the proposals are such as will best meet — welfare demands. The suggestion that the President shall each^ear send to the Congress a special budgetary message is supported by the experience of countries where annual budgets are made a part of the machinery of In Great Britain this not only applies to the Imperial legislation. as well to the colonial governments; for example, the budget speech of the minister of finance of the Government of Canada for 1911 is a document of 12 pages. It covers the following Government but subjects: — In this relation, 1. Review of the finances for the year 1909-10. dealing with the revenues, the expenditures, the surplus, the capital and special charges, and the cost of the Continental Railway. — A review of the estimates for the year 1910-11. In this relation, dealing with the estimated revenue, the estimated expenditures, estimated surplus, the capital and special expenditures, and the 2. Continental Railway. 3. Other subjects. —In this relation, dealing with the estimates of the current year; such as the public debt, the matured loans, sinking frmd, the expenditures which in the opinion of the minister of finance should be defrayed by borrowing; bounties and trade statistics. In other words, this 4. JL prospectus for the fiscal year 1911-12. would ordinarily be that material same the much document contains — 49365—12 10 THE NEED FOE A NATIONAL BUDGET. 146 found in a President's annual message to the Congress. Assuming that the President were to submit to the Congress each year a special message, this would deal with such subjects only as specifically relate to the budget the budget as a financial program, as a report on the condition of finances and as a proposal with respect to the needs for the next ensuing year. In countries where budgets are submitted, the budget speech is one of the most important of the documents which go to the legislative branch. In the budget speech are definitely stated the proposals with respect to revenue and with respect to expenditures on which the administration is willing to stand or fall. Under the Constitution the President of the United States has the — right to present the proposals of the adininistration in the form of a he so desires. The President, moreover, has the right to subtnit a budget if he so desires and if it is thought by him to be in the interest of efiicient government that the proposals of the administration should be so submitted. He has the right to go before the country each year in such a way as to locate responsibility for action with respect to each subject considered by him to be of importance to the people. He has a right to employ such means as will enable him to keep in touch with public opinion in a definite concrete way, and to get public opinion behind him instead of blindly groping about relying for four years on impressions gained in a campaign, that in the nature of things is limited to the consideration of a few things, none of which may be of moment in the making of the plans and the budget speech if execution of policies established by the Congress. Moreover, it is thought that the Congress and the people who are represented in the Congress are entitled to be taken into the confidence of the administration. The only way to do this is for the Executive frankly to state each year the actual as well as the relative importance of the things asked for. To give to the people no opportunity to express themselves through the various agencies of expression of pubHc opinion is to make practically inefl'ective and inopera- guaranty of the right of petition and remonstrance and the right of free press and free speech. The citizens of the country as beneficiaries of the Government are entitled to something more concrete than preelection pledges. In the opinion of the commission the present method of drawing up estimates and of presenting them to the Congress furnishes a continual and potent temptation to extravagance and waste. With each head of bureau or head of department free to request whatever amount his judgment or his enthusiasm may dictate, it is natural that the head of one department will not balance the expediency of expenditive the constitutional tures for services within lus control against the expediency of expenditures under the control of others. Each head of service is naturally SEASONS UKGBD POE SUBMISSION OF ANNUAL BUDGET. 147 convinced of the value of work that his service is doing or can do if it provided with what he conceives to be adequate means. The result is that under ordinary conditions no really serious attempt is made to consider the relation of proposed expenditures to prospective revenues or the relations of a particular service to a large group of services to be rendered by the Government as a whole. As the estimates are at present submitted to the Congress the Committee, on Appropriations must assume the entire responsibility the ungracious and unpopular task of keeping the demands of the administration within reasonable bounds. The Executive is necessarily brought under suspicion by Members of Congress. Inasmuch as the Executive has not assumed any responsibility whatever for the requests which have been made, it is taken for granted that what has been requested is not an honest expression of opinion of what is needed; rather this: That each member of the administration who has submitted an estimate has done so expecting that it will be discounted, and therefore has padded his estimates correspondingly. The committees of the Congress are therefore placed at a double disadvantage; on the one hand they are deprived of information about the actual needs of the service; on the other hand they are deprived of the cooperation of the administration in their attempt to adapt the Government machinery to the welfare needs of the country. The two branches of the service are much on the same plane as would be a partnersMp in which each partner is "holding out" against the other and seeking to put him in a position of personal disadvantage. Under such circumstances there can not be the mutual confidence essential is — to effective cooperation. with the idea of taking from the administration the temptation of relieving the Congress of some portion of existing responsibility which it should not be called upon to assume, and of furnishing its Members with information necessary to the exercise of intelligent judgment about questions of public policy that the commission has proposed that the law governing the preparation and submission of estimates be so changed that it be recognized as the duty of the President to have prepared and submit as a part of the budget the items of the estimated expenditures which are each It to is make extravagant demands, year submitted to the Congress. The commission is, of course, aware that the President may, without authority of statute, require the heads of departments to submit to him the estimates of expenditures before they are sent to the ConIndeed, this has occasionally been done in the past; but under gress. present conditions the examination which the President can give to estimates which have been prepared in their present form must, in the nature of things, be perfunctory in character, and in case of reductions has usually resulted in horizontal cuts without due regard for the 148 THE NEED FOB A NATIONAL BUDGET. needs of particular services. The commission is of the opinion that if the duty is squarely and clearly imposed by law upon the President of assuming responsibiUty for the estimates and for presenting these in budgetary form a centralized Executive revision will necessarily result which will be of the greatest value in reducing the cost [of doing the "things which the Government is now doing, and thereby make available such resources as at present are wasted for doing things which can not be done without increasing the revenues. Such action will also have the further result of relieving the Congress and its committees from much of the embarrassment and disadvantage under which it at present labors in attempting to serve the country in a representative capacity. A Congressman should not be held responsible for not seeing any further in the dark than anyone else, and mOst people are in the dark when attempting to think about what the Government is doing and what it is proposing to do. As an incident to such procedure it is thought that there must necessarily develop a system of official representation which will consistently support the administration program which is submitted. Under the present decentralized system of submitting it the practice is for each head of bureau or head of division to deal directly with Members of Congress or such persons as he may find most favorably disposed toward his work. This practice not only tends to destroy coordination, but also operates to prevent changes being made which are necessary to economy and efficiency in the transaction of business, even where such changes are recommended by the President. The development of a budget system necessarily carries with it means for developing a definite administration program and means for presenting it and defending it before the legislative branch of the Government and the country. All this seems to be definitely provided for in the Constitution, but the means for making it effective seem to have been overlooked. SUGGESTED FORMS FOR SUMMARY FINANCIAL STATEMENTS TO BE SUBMITTED BY THE PRESIDENT AS A PART OF THE BUDGET. XVI. One of the subjects whicb. must come before the Congress each year the determination of a financial prograra; that is, under the Constitution the Congress is made responsible for deciding aU matters is pertaining to the raising of revenues and the borrowing of meet current needs ment. It is to GovernCongress to know: necessary, therefore, for Members of What is the present financial condition; (2) what of appropriations and other authorizations to spend; (1) money as well as to protect the credit of the is the condition what have been the revenue and borrowings of the past year as compared with expenses, the capital outlays, and debt payments; and (4) what has been the net effect of the year's business on the general fund surplus. This information being before them they may then consider to advantage the future, they may decide what expenditures may be authorized for the next fiscal year, whether the revenues shall be increased or resort shall be had to borrowing. Budget Statement No. (3) 1. An understandiag of present financial condition requires that account be taken of resources in hand as weU as obhgations to be met. For this reason it is suggested that a balance sheet or statement of current resources and liabilities should accompany the budget. This would show all the assets available to meet liabilities and aU. obhgations that have already been incurred and which therefore must be taken into account in making plans for the future. The form of statement of current assets and liabihties which has been suggested by the commission for consideration of the Department of the Treasury follows 149 150 THE NEED FOE A NATIONAL BUDGET. Budget Statement No. 1. — Current balance sheet, showing assets, reserves. liabilities, and SUGGESTED EOEMS FOE SUMMARY FINANCIAL STATEMENTS. 151 4. Tlie amounts due to the Government for rents and from other accounts receivable which, when collected, will be available for general fund purposes. This will estabhsh 5. The net total of current resources. Against this net total of would be set up 6. The ardounts payable by the Government out of the general fund. This being deducted from the net resources would give 7. The current surplus or deficit (or the net amount which must be added to or taken from the next year's requirements to enable the Government to meet its matuzing general fund obligations currently). On the pro forma statement shown above the information at present regularly produced through accounts and reports is indicated by **. The information which is not at present regularly produced through accounts and reports is indicated by * This subj ect will be considered in greater detail in the report of the commission on "accounting and reporting." In brief it may be stated that the Congress and executive officers of the Government are handicapped in thinking about the financial needs of the Government because: 1. At the time appropriations are asked for and questions of revenues and expenditures are to be considered there is not submitted a statement which purports to show present financial condition except in so far as this is found in the annual report of the Secretary of the Treasury on the state of the finances. 2. In this report the amount of cash available for meeting Mabiliassets . maccurately stated, for the reason that the ofiicers of the Treasury do not have the means for knoAving currently, without special investigation, what is the amount of cash in the hands of disties is bursing officers and fiscal agents. Government do not regularly produce exact information about the reserves against cash and for this reason they do not have exact information with respect to excess of cash available for meeting liabilities over reserves. 4. Officers of the Government do not have the means for knowing what accoimts are due to the Government and can not tell what are 3. The accounts of the the total cittrent assets. 5. The officers of the Government do not know and have no means for currently reporting what are the amounts payable by the Government since there is not brought together at any central point information concerning pubhc invoices and other invoices payable, accrued salaries and wages payable, vouchers and pay rolls payable, imclaimed salaries and wages payable, and other accounts payable by the Government. 6. The only information that is regularly produced to the Congress and executive officers by the Secretary of the Treasury pertaining THE NEED FOE A NATIONAL BUDGET. 152 to current liabilities relates to Treasury warrants, drafts and checks, etc. that part of the matured debt which has not yet been payment on which has failed to reach the holder of the which has matured, is not reported as a part of the current Even called for, or bond obligation. 7. The statements which can not accurately are prepared and submitted' do not and reflect currently the surplus or the deficit. Budget Statement No. 2. primary importance to the Congress as well as which complete and accurate information is needed as a basis for determining what provision must be made to finance the Government for the next succeeding year Complete and accurate inforrelates to funds and affrof nations. mation should be available in summary form about the condition of funds and appropriations which have been previously granted. This is a condition precedent to the consideration of what further grants are needed to enable executive officers properly to perform the functions for which they are made responsible. A form of summary report which has been submitted to the Department of the Treasury for setting forth in summary form the present condition, as well as transactions affecting the funds and appropriations, follows Another subject of to the executive officers concerning SUGGESTED FOEMS Budget Statement No. ]?0E — SUMMARY EINAWOIAL STATEMENTS. 153 2. Fund balance sheet, showing condition of the general fund, of the sinking funds, special funds, and trust funds. THE NEED FOB A NATIONAL BUDGET. 154 For this purpose it is thought that the following data should be submitted with the budget 1. Resources at present available as well as resources required in order to meet outstanding general-fund authorizations. 2. The appropriations and other authorizations outstanding against these resources. 3. The condition of bond funds, sinking funds, special funds, and trust funds. 4. The authorizations of Congress to enter into contracts and the made for which no appropriations have been made and which must be financed by grants subsequently to be made. On the form which is above suggested as a means of getting this information before the Congress the data which are at present regularly produced through accounts and reports are indicated by **. The information which is not regularly produced through accounts and reports is indicated by *. Concretely, the information which is not at present available to Members of Congress, and to executive officers pertaining to the resources available and requirements of the general fund are: l.The net cash which is available for general-fund purposes. contracts 2. The unrealized balance of general-fund receipts estimated for the current year. 3. The general-fund resources which will be required to meet contracts, authorizations for the payment of which must be subse- quently made. The only information pertaining to general-fund resources which is at present accurately stated is the amount due to the general fund from bond funds. What is meant by the item "Net cash available for general-fund purposes," in the form suggested, is the cash available for meeting general-fund obligations less all outstanding general-fund liabilities. What is meant by the item "Unrealized balance of general-fund receipts estimated for the current year" is the amount of the estimated receipts for the year against which appropriations have been made but which have not yet been collected or realized. The first of these items would be the general-fund cash surplus as sho^vn on the statement of current assets and liabilities above described. Before the Congress and executive officers will be able to establish this item with exactness it will be necessary to provide the means for obtaining and reporting accurately all of the data called for by the asset and liability statement. Information may at present be reported with respect to the "Unrealized balance of estimated general-fund receipts for the curThis, however, must be done by computation, as there rent year." SUGGESTED FOEMS EOE SUMMAEY FINANCIAL STATEMENTS. 155 no means provided for bringing this regularly into the reports through the accounts. is "Wliat is balance meant by "Unexpended balance —that of appropriations" is the the amount for which of a department to whom an appropriation is made it corresponds to the "check-book" balance of a bank account. At the present time the officer has only the "bank-book" balance i. e., the balance after deducting vouchers paid. His authorization being to approve vouchers for payment, approval of vouchers in excess of the amount authorized makes hira a misdemeanant. Notwithstanding this fact, he is without a record to show what amount he has already approved. The "bank-book" balance is shown in the general-fund cash; but there is nothing in the fund or appropriation accounts as they are commonly kept which shows the balance for which vouchers may still be approved. This information may not at present be obtained for each department or still vouchers may subject to voucher still be approved. is, For the head — for the gation. Government as a whole, except as a result of special investiFor the Government as a whole the Department of the Treasury keeps an account with each appropriation; but the purpose of this is to show the balance against which are to be charged advances to disbursing officers, thereby making available at all times information with respect to the "Balance subject to requisition for The officers of the Treasury do not know what is the balcash." ance of cash requisitioned that has not been spent; they do not know the vouchers drawn which have not been paid; they do not know the accounts payable that have not been vouchered, nor are the other departments able to supply this information regularly from accounts On the so-called appropriation ledger the Treasury officials do kept. not charge against appropriations either vouchers approved or even vouchers paid until the accounts current of disbursing officers have been settled by the auditors or "accounting officers of the Treasury." The unsettled balance of accounts currently ranges from $200,000,000 This great unsettled balance is between them and to $700,000,000. an accurate statement of condition of appropriations; the result is the acceptance of an approximate to the truth the record of advances The only way that information may be brought to disbursing officers. together which will show the balance of appropriations against which vouchers may still be approved would be by assembling this information from each of the several accounting offices of departments and establishments, using a very laborious process. As is indicated in the form of report of the fund statement above shown, it is thought to be desirable to have separately stated the unexpended balance of "current" appropriations, as distinguished from those which are "recurrent" or which are made recurrently — THE NEED 156 FOB, A NATIONAL BUDGET. of permanent law. Furthermore, it is thought have information separately stated with respect to those appropriations which terminate annually and with respect to those which continue until the purpose of the act or appropriation has been consummated. These classifications having been established, the Congress and the executive officers may at any time obtain information in detail by reference to supporting schedules which would set forth the condition of each appropriation of any class concerning which inquiry was made. The reason for suggesting the summary of appropriations above indicated is that differing conditions attach to each of the classes thus summarized. The "current" appropriations are those for which new estimates would be submitted each year, while those which are "recurrent" would be found in provisions of permanent law, making available amounts from year to year without the submission of estimates and new authorizations by acts of appropriation. With respect to annual appropriations, whether "cur- available by operation to be desirable to rent" or "recurrent," the authority to contract or to incur liabilities would terminate at the end of the fiscal period for which the appropriatioii was made, and the balance of the appropriation would lapse to the surplus fund two years thereafter. With respect to the permanent specific appropriations, whether annual or continuous, these are definite in amount, whereas the amount required to meet the needs of objects covered by the permanent indefinite appropriations would have to be estimated. Needless to say, it is impossible to determine what is the excess of appropriations over general-fund resources or the excess of generalfund resources over appropriations unless the data called for by the form of report above shown are accurately known. The fact is that the Congress appropriates each year many millions of dollars in excess of the resources which wiU be available and has no ready means for taking into account what is the excess of appropriations over prospective income and prospective borrowing. As a result the Govern- ment may be able to bring into the Treasury sufficient cash to meet current demands, or at any time it may be forced to resort to the power given to the Executive to issue bonds to meet the overappropriations without consideration on the part of the Congress as to its whether it will be desirable to increase the revenues of the Governor to authorize bonds in order to meet the fijiiancial necessities of a given year. ment Not only is it important to show the resources available and the authorizations which have been made against the general fund, but before Members of Congress or other officers interested may know what is the present financial condition exact information must be provided with respect to the special and trust funds of the Government. The special funds are those which have been created by the SUGGESTED POEMS EOE STJMMAEY FINANCIAL STATEMENTS. Government for its own purposes, of revenue or other resources. 157 setting apart therefor a"certaia kind The trust funds are those for which the Government has assumed responsibility as trustee, the beneficiary being some person or group of persons who as such are not a corporate part of the Government. Many of the enterprises of the Government are wholly or in part supported by special funds. Without exact information about this class of financial provisions the officer can be only partly informed. The trust funds ordinarily are not used on the functions of government, but by assuming trust obligations the Government has liabilities to meet, which must be taken into account in a system of financing in which aU of the funds trust, special, and general are commingled in one cash account. Supporting the two summary statements above described would be a schedule which would analyze the several items in so far as they might appear by departments. This schedule in turn would be supported by a "comparative statement showing balance of funds, appropriations, assets, expenses, liabilities, and reserves (as of the dates and for the period indicated), together with totals of transactions affecting the same for the period reported for each department." This would be found in the annual report of the department. The form of this statement which has been submitted for the consideration of departments, as well as for the consideration of the Department of the to contribute to the cost of carrying — Treasury, follows. — THE NEED FOE A NATIONAL BUDGET. 158 DEPARTMENT STATEMENT. Department of . Comparative statement showing balances of funds and appropriations, — and 191 transactions affecting the same for the period reported. liabilities, and reserves, as of , , , 191 — , assets, expenses, together with totals of SUGGESTED FOEMS EOE SUMMARY FINANCIAL STATEMENTS. 159 In other words, the controUing fund item appearing on the Treasury statement would be the unexpended balance of appropriations, with respect to which would be indicated the balance stUl subject to requisitions and the cash in the hands of disbursing officers. The departments would carry this unexpended total as its asset, throwing up against this asset the unallotted balance of appropriations, the allotments, and the reserves for encumbrances for contracts indicated. be noted that from the department statements all reveInstead there is set up a "reserve for collections returnable to the Treasury and for the credit of appropriations." This is suggested for the reason that the Treasury Department is the only one in a position to keep a full set of revenue accounts. The departments, however, would make the collections and return them to the Treasury or credit them to appropriations as required by law. The Treasury accounts would also subdivide these revenue accruals and collections in whatever detail might be desired, as a matter of detail accounting and reporting, but, as has been said, they would not appear on the summary general statements as revenues. All of these accounts for aU of the departments would be brought together on the Treasury statement. It is also to be noted that in the department statement no surplus account is indicated, but for the purpose of balancing under the double-entry system of accounting which is rec.ommended a "closiug account" is employed. This does not necessarily mean that the department may not keep a surplus account for It is also to nue items are omitted. what is the surplus of properties which the department has acquired over the reserves outstanding, -such as the capital funds provided for stores in the Navy, etc. capital assets iu order to indicate Budget Statement No. The and 3. third subject of immediate responsibility both to the Congress Executive in his advisory relation to the Congress is that to the and expenditures. In order to provide exact information with respect to the amounts expended by the Government and the revenues which have accrued to meet such expenditures it is suggested that a summary report should be submitted with the budget in the general form indicated on the following page. of revenues 160 THE NEED FOR A NATIONAL BUDGET. Budget Statement No. 3. — Operation account showing the current expenditures, and borrowings. revenues, SUGGESTED EOEMS EOE SUMMAEY FINANCIAL STATEMENTS. 161 This report provides for showing: 1. Kevenues accruing to the Government. Classified by legal authorities for levy or otherwise accruing revenues. 2. The expenditures so classified as to clearly distuiguish between: a. Nonasset-producing expenditures, including 1. Current expenses a. Administration and other overhead. b. Operation. c. Maintenance. Fixed charges 2. a. Pensions. b. Interest. c. Kents. h. Other fixed charges. Asset-producing expenditures, including c. Other Government property (increases). Asset-reducing transactions and results or contingen- d. Stores (increases). 1. 2. cies and losses. Debt-reducing expenditures, including 1. The bonded debt (not funded). 2. The funded debt (funded Treasury notes). 3. Unfunded currency obligations. 4. Sinkingfund requirement for theperiod reported. In the form of summary reports before described those items concerning which exact information may be obtained through accounts and reports are indicated by **. Those concerning which exact information may not be regularly produced through accounts and d. reports are indicated by *. Budget Statement No. 4. As has been stated, each of the three classes of information suggested by the above-described forms of summary reports is essential Further than to the intelligent consideration of a financial program. this, it is thought that these data should be brought into relation with the estimated expenditures, and the estimated receipts of the Government for the next succeeding year. To the end that the significance of these several items may be readily seen it is suggested that the estimated expenditures and the estimated revenue (plus estimated borrowings) should be so summarized that they may be seen in perspective as follows: • 49365—12 11 - . THE NEED FOE A WATIOKAL BUDGET. 162 Budget Statement No. 4.—Present and estmmted shovAng the result condition of the current surplus, of the financial policy of the Oovernment during a period of i Description. SUGGESTED POEMS FOE STJMMAEY EINANCIAL STATEMENTS. 163 Summaries of expenditures should be supplemented by the official summaries of revenues and borrowings should be based on estimates ; the then existing law. would have gress of expenditures, or ings to By comparison clearly indicated what of such estimates the Con- what reductions in the estimates increases in gross revenues or gross borrow- would be necessary in order that the Government might be able make ends meet. In support of the statement or summary of estimates above shown thought that the President should also indicate wliat would be the effect of any proposed changes in law with respect to revenues, as well as to indicate by comment and as collateral advice what authorized bond issues might be availed of in case of a deficiency without changes in law that would affect the revenues of the Government.. So, too, in the submission of a definite financial program, in case it is thought desirable to increase gross expenditures so that they will be in excess of revenues, it would seem desirable to have clearly indicated what of the expenditures are for properties and other purposes for which bonds might properly issue; that is, what expenditures may be properly capitalized in the form of borrowings without taxing the next succeeding year with the cost of acquisition or construction. For this a definite basis would be laid in the analysis of expenditures which will distinguish current expenses from properties acquired and estimates for current expenditures from estimates which are for the acquisition of properties and the construction of projects which the Government has undertaken or which it is about to undertake. it is FACTS NEEDED FOE THE CONSIDERATION OF THE ECONOMY AND EFFICIENCY WITH WHICH THE PUBLIC BUSINESS XVII. IS . TRANSACTED. In the foregoing discussion no account is taken of the efficiency of management and the economy of work. The problem of economy and efficiency is the everyday problem of the administrator. Economy means conformity to standards or unit measurements of Efficiency is the test which the administrator must apply to cost. individual and organized effort directed toward the accomplishment of result.' In order that he may think intelligently about the subject of his responsibility he must have before him regularly statements which will reflect results in terms of quality and quantity; he must be able to measure quality and quantity of results by units of cost and If he is to give an account of his stewardship units of efficiency. which will reflect credit on himself for the efficiency with which he has directed and controlled the business of the Government, nothing short of full and accurate information will enable him to succeed. The legislator is also responsible for thinking about the business of the Government in terms of economy and efficiency. His responsibility, however, is for an intelligent review of the acts of the administrator and for providing the conditions which will enable the administrator to conduct the work efficiently and economically. With the legislator the question of economy relates to the conservation of public funds and properties which have been placed in the hands of the administrator. He is responsible for requiring that the administrator render to him a full and accurate account or report of his past doings as well as a statement in the nature of a prospectus of future Before he can begin to think intelligently about furnishhag plans. funds for the carrying out of future plans, the legislator should ascertain what has been done with the funds appropriated for carrying out past policies agreed on; he should ascertain what steps have been taken toward the accomplishment of the ends already approved. It is in the terms of jDast experiences that future policies mtist be formulated and estimates of future needs must be financed. Without ability to make a full, accurate, and well-digested report the administrator is under a double handicap; he himself is without the basis for intelhgent judgment in passing on current transactions which come before him. He is also imable to render a satisfactory account of his stewardship, and therefore must rest under such suspicion as will cause those in position of legislative .and financial 164 CONSIDERATION OF ECONOMY AND EFFICIENCY. 165 control to place increasing limitations on the exercise of discretion in the use of funds voted. Full and adequate information is due to the branch from the executive branch of the Government. must be put in the position of being compelled to make a treaty with administrative subordinates who are legislative Without this the legislator able to give and are him relatively more intelligent answers to questions of relatively higher service in assisting the Congress to de- termine questions of policy than are the executive officers themselves. Under circumstances which do not make the executive officer the obtained the choice forced upon the legislator is to deal close-fistedly with a stable but inelastic bureaucracy, or to deal open-handedly with executive heads whose reports do not protect the legislator from acting ignorantly nor lay the foundation for the enforcement of responsibility for efficiency and economy in the conduct of the business which has been intrusted to them. In preparing and submitting the constructive suggestions herein contained, therefore, it has been accepted as a principle that cooperation between the legislative and executive branches of the Government must be based upon mutual confidence and that mutual confidence can exist only when each may have full knowledge of the business in hand. In the current discharge of executive responsibility as well as for purposes of report there are two broad subjects in which the officer has an immediate concern, viz: 1 The economy and efficiency with which contracts and purchases channel through which information are 2. is made. The economy and efficiency with which the organizations, funds, and materials supplied to administrative officers are employed for rendering service to the public. Budget Statement No. The character of the problem of contracting 5. and purchasing is such due to the following as to'place the executive at a great disadvantage, facts: 1 The Government is a purchaser of nearly every class of service, material, supphes, and equipment on the market. 2. The Government buys in practically every market of the world. 3. The uses to which the services and material are put by the Government cover practically the whole range of business activity, and therefore require that services, articles, and equipment be adapted to a great variety of purposes. 4. Executive officers are frequently elected or appointed with little practical knowledge of the details of the business for which they THE NEED FOR A NATIONAL BUDGET. 166 up to the present time the Governmeans for bringing to the attention of executive officers statements of fact which will enable them to think intelligently about the wisdom of contracts and purchases which are are to assume responsibility, and ment has not had any regular to receive their approval. The ability of an executive or administrative officer to control economy and efficiency of purchasing depends on exact information about four subjects, viz: 1 The quality or exact character of the thing or service which has been purchased or is proposed for purchase. 2. Adaptability of things purchased or proposed to be purchased to the purposes which they are to serve. 3. Prices paid or proposed to be paid. Market conditions The executive of an 4. affecting price. institution such as the Government whose widely scattered and whose purchases are numerous and whose trading business is necessarily handled by thousands of agents through many local offices and centers has small opportunity for acquainting himself with these facts unless provided with the best-known methods of purchasing. In like manner the Congress is handicapped for considering every question of economy which depends on knowledge of what has been bought, the prices paid for goods and services purchased, and their adaptability to the purposes which they are to serve, unless it may have the data of expenditures so classified that the total cost may be considered in terms of definite standards for judgment. Such has been the conclusion of practically everj^ business house, every corporation whose experience is worthy of consideration, whether public or private. Generally speaking, it has been found necessary to require that expenditures shall be so classified, and that they shall be reported in such analysis as clearty to distinguish the following: a. Salaries and wages. 6. Services other than personal. activities are c. d. e. /. g. Material. Supplies. Equipment. Buildings and other structures. Lands. Not only will some such general classification make possible the analysis of each cost or expenditure account into significant elements of cost, but also, by adopting a subclassification which is uniform throughout the service, the trading relation, as such, may be summarized and presented either under broad classes or by subdivisions, which will enable the officer who seeks to review transactions to bring them to the test of judgment. CONSIDERATION OF ECONOMY AND EFFICIENCY. Because by 167 of the double significance of a classification of expenditures objects, viz: 1. 2. The advantage The advantage to the administrator. to the legislator who is to review the acts of the administrator, was one of the first subjects approaclied by the President after the inquiry was organized. In fact, it was one of the first steps taken this in inaugurating the inquii'y preliminary to the organization of the commission. In October, 1910 (the estimates and appropriations then being in hand in the several departments), it was thought desirable to have them reclassified in such manner as to reflect from past experience the objects for which it was proposed that money should be spent. The result of this reclassification appears in the sum- mary which follows THE NEED FOR A NATIONAL BUDGET. 168 2 00 r- (M P Tt< i-i CO m O) >o c- O) <:o Tt* -- coo c- :> C0 05 -^ ^1 '^f t— ^ ooo to r-i H CO -; O 0> CO IQ C Oi 00 o c<i m -^y H (N i-H c; -Tai'co' ooo tNOJiH-—liO-^OOOOiO ss a a SSB, = s -^ .£ b£pH ^ MS K.Sd 13 M oOH. d ca a rt O o " g +5 -do JH"*-! <U tj tH t> O) (S 2 o M d o o w 3d-oS3 o d ca d S .^ « .^,d c rl ;=! o ^ " " S ^ ri d o S §3 aa's I^ eg o S o " g d 13" t; i- 9 a o .2.3 dz3 = 3 M dc 2£ " g - Sa .d Pi ft9 1=1 +^ <u s 13 .2 ;S S a m d pi rf fc- « a g-3|.s.g« 3 -Tl d .gi:Sg§ ffl dfi 3 o- g o ^ S i> ti 5 g ^Olm-tl'iOCO£--Q0Oi I CONSIDEEATION OF ECONOMY AND EFFICIENCY. coo C5 CT. I? ''^ til! p ^ ^3 s o j^is.; shT:: '^ O ^ -^ O? fi fi f-. H t>.. 1-1 (d cC L-^ 5^ O S t3 ^ OT -^ p.S)tn: a> W CO * O Oi K ;-" rH Ol CO "# lis to I^ 00 Cl 169 170 THE NEED POE A NATIONAL BUDGET. THE USB WHICH MAY BE MADE OF SUMMAEIES OP EXPENDITURES BT OBJECTS. The summaries of expenditures for the Government as a whole, which appear on pages 168 and 169 (Statement No. 5), are to betaken, not as an accurate statement, but as illustrative. As has been said, they were prepared from such data as were available in each of the departments. In some of the offices the information was obtained with much exactness, since the classifications corresponded somewhat closely to what was called for by the President. In other offices the grouping was quite different; in fact, it may be said that a different classificaIt was tion was employed in every office and branch of the service. necessary, therefore, to obtain estimates which would reflect the judgment of men who are most closely in touch with each class of the service where exact information was not obtainable as a basis for The analysis, distribution of the total disbursements actually made. however, when made, served the purpose of ascertaining whether or not the classification which was suggested was a practicable one, and whether the information produced, if uniformly required throughout the departments, would be useful to the administrator. For the purpose of this inquiry it has also served as a basis of specific exam- many subjects pertaining to economy and efficiency of management. The results are now presented as a pro forma statement for the purpose of raising question with respect to the utility of ination into such a summary if made available to the Congress at the time the annual estimates were submitted. In the first column of the foregoing statement will be found index letters and figures. The letters so used indicate the main classes of expenditures which it is thought should be standardized. These letters and figures would serve the same useful purpose to the administrator and the legislator as does the Dewey system of cataloguing the million or more books in the Congressional Library. This is the key by means of which any and all detail information may be located in accounts. Class A represents salaries and wages. An anal5''sis of this total would bring to official consideration every question pertaining to compensation for personal services. The total of salaries and wages would be analyzed in such manner as to show the cost for each branch and department. Beneath these would be the accounts and the pay rolls. These would lay the foundation for consideration not only of salaries and grades established for civil and militarj'- service but also for that of the salaries and grades which can best be utilized in each of the services. CONSIDBEATION OF ECONOMY AND EFFICIENCY. The second services other 171 above indicated as "B," is intended to cover all than personal, and is subdivided in such manner as to class, give separate totals for the following: Traveling expenses. Subsistence (while not in travel status). Garage and stable service. Freight, expressage, drayage, and hauling. Communication service. Printing, engraving, lithographing, and binding. Advertising and publication of notices. Heat, light, and power. Special and miscellaneous (other than personal). As a result of consideration given to the foregoing classification by a large number of technical men in the service this classification was ultimately modified so that transportation of persons, transportation of things, and subsistence were shown separately as elements which might go to make up traveling expenses or any other class of expense accounts. In the main, however, the classification has remained as outlined in the initial report and this will adequately serve the purpose of the present report. The utility of such a classification is obvious. the subject of transportation be one to which official consideramay attach, all of this class of expenditure would be brought together. So, too, the same advantage would be gained to one who might be interested in the economy and efficiency of arrangements for subsistence, for garage and stable service, freight, express, printing, advertising, etc. Exact judgment with respect to any of these general subjects would require further detailed analysis. This would be found in the departmental reports which it is proposed should support the general summary and in the detail accounts which would support the departmental reports. An illustration of the advantage to be gained from such a standard analysis is found in the fact that when the President recently undertook to obtain from the departments an analysis of traveling expenses If tion for the period of one year work involved it was found after careful consideration of it would cost in time of employees from $120,000 to 1150,000 to make such an analysis. If, on the other hand, a standard classification had been previously adopted and the accounts had been so kept as to refiect this analysis in each branch of the service, information in any detail might have been obtained at the cost simply of taking off a statement from the accounts, and these data in summary form would already have been found in reports which would provide the key to any congressional or other official inquiry that might be thought desirable. the in each department that THE NEED FOE A NATIONAL BUDGET. 1*72 The rials. third general class, "C," has to do with what are called mateAs a result of subsequent consideration it is thought that materials should be subdivided as follows: Raw material. Metals and metallic products. Nonmetallic and mineral products. Lumber and wood products. Fiber products. Paints and painters' materials. Hides, pelts, and leather and animal products other than provisions. Saps, gums, dyes, and other vegetable products. Special and miscellaneous materials. For purposes of stores and cost accounting each of these would be again subdivided, so that in final analysis in the records of the Government would be found information in any detail which might be desired concerning cost of materials. If, however, any Member of Congress, or any committee of Congress, might desire to go into the question of economy of purchase the data called for could be furnished without delay, and without special investigation, and analyzed in such form that the cost might be set forth in terms of price and quantity purchased under each specification, thereby enabling the of Congress or the committees to go into the subjects of prices paid and of the adaptation of materials to the end or purposes for which they were used. The fourth class, "D," indicated is that of supplies. This is subdivided under: Members Stationery. Fuel. Mechanics' supplies. Drugs, chemicals, etc. Wearing apparel. Forage. Provisions. War supplies. Special and miscellaneous. As a result of subsequent discussion with departmental committees some of these classifications have been changed, but in the mfiin they have stood the test of much technical consideration and are being gradually injected into the accounts. Such a classification would be especially useful in an analysis of the current expenses of the Governare at present being prepared are such as to enable each office or department to report in any detail with respect ment. The records which to the lands of things bought expenditures. which fall within this general group of CONSIDERATION OF ECONOMY AND EFFICIENCY. 173 Without discussing the several other classes which are set forth in the form under discussion, it may be said that by means of such a display of expenditures each of the Senate and House committees on departmental expenditures or on appropriations would be able at any time to go into any question of purchase which might attract their attention and to have such an analysis as would enable them to obtain exact standards of judgment with respect to the economy of purchase and the efficiency of personnel in each branch of the Govern- ment so far as related to the trade relations of the Government. Supporting the general summary above indicated, a summary would also be made in department reports showing expenditures by bureaus and other subdivisions, classified by objects. Referring to these several statements, let us assume that the subject of "fuel" is one into which legislative inquiry is to be made. For the Government as a whole nearly $10,000,000 are paid for fuel. Question would at once go to the departments or establishments using fuel in large quantities. From the general statement it would appear that of this amount $100 worth of fuel paid for by theGovernment was used by the Executive; 16,942,000 was used by military departments and establishments; $2,393,000 was used by Going further into the civil civil departments and establishments. branches, it would be found that of this total $805,000 worth of fuel was used by the Treasury. Looking into the Treasury Department, it would be found that the two large items of Treasury cost were: Eeveaue-Cutter Service $122, 000 Supervising Architect If desiring to 484, 000 know further how this is accounted for in the Eevenue- Cutter Service, the fuel cost might be obtained in terms of cost for the central ofhce, for each vessel, for the repair station, etc. Within each of the several services ment might be brought together not only a statebut a statement of cost b}^ standard of the fuel cost in total, classes of fuel, Coal and such as the following: lignite. Peat. Coke. Charcoal. Wood, kindling, and matches. Briquets, patent and artificial fuels. Crude petroleum. Petroleum distillates. Etc. The expenditure imder each of these in turn might be stated in terms of standard specifications and unit prices. All of this information would be available without the cost of bringing together the data THE NEED POE A NATIONAL 174 BtJDGBT. through a long special mvestigation that could not be completed until after the need for the information had passed; in fact, on any subject of expenditure which would have to do with cost in terms of price, quantity, and quality, it would be a ready-made brief in the accounts and reports. The summaries which would be brought before the Congress by the President in his budget statement would serve as a key through which such data could be made immediately available to any committee or Member of Congress when desired. But of stUl larger importance to the Government from the viewpoint of economy and efhciency, it would enable the President and the head of a depart- ment to review currently acts of subordinates, thereby giving to the Government the benefit of first a friendly current review, which might be followed by a hostile annual review; it would give the oSicer the means whereby he might obtain the information essential to efficient direction it would give to the Congress the means of enforcing respon; sibility. ECONOMY AND EFFICIENCY A IN SERVICE RENDERED. economy and efficiency with which the organizaand materials supphed to administrative officers are employed for the accomphshment of the purposes for which the service was created at the present time at least can not be reduced to a summarized statistical statement. The measurement of economy of each result must be in terms of its own standards. In few instances have standards of efficiency and economy of result been established The President in his budget message, however, may in the service. call attention to those results to which legislative consideration should be given. This should be done in order that there might be the closest cooperation between the President and the Congress in providing conreport on the tions, funds, . ditions favorable to many making the public service effective in each of its departments, bureaus, and divisions. SUGGESTED FORMS OF SUMMAEIES OF ESTIMATES TO BE SUBMITTED BY THE PEESIDElfT AS A PART OF THE BUDGET. XVIII, Three classes of statements of fact suggested as essential parts of the budget to be submitted by the President have been discussed, viz: Summary 1. of financial statements. Statements bearing on the subject of economy or waste, the efficiency or inefficiency with which the work of the Government has been performed. 2. 3. Summaries of estimates. The third class of data would include both estimates wnd horrowhigs, and estimates of revenues of expenditures. ESTIMATES OF REVENUES AND BORROWINGS. Having in mind the character of judgment which must be exerby the Congress with respect to the raising of revenues and the cised thought that the summary of revenues presented should set forth for each item of revenue (classified according to the provisions of law under which revenues accrue) the following: 1. Estimated revenues authorizing of loans, and boiTowings which a. h. it is is For the next fiscal year (1913). For the current fiscal year (1912). Actual revenues realized during a. The last completed fiscal year (1911). b. The next to the last completed fiscal year (1910). c. The second to the last completed fiscal year (1909). In other words, it is suggested that estimates of revenues should be cast upon the background of not less than three next preceding fiscal years ;^ that the estimates for the current fiscal year should 2. also take into consideration the experience of the months which have expired to the date of the estimate; that upon this basis the revenues of the next ensuing fiscal year (the year for which appropriations are to be authorized) should be so itemized as to amount which it is thought may be realized under each by virtue of which revenue accrues in some such form show the legal provision as is indicated on the following page: 1 In the charter ot the city of Philadelphia it is required by law that the average ol the last flve years be taken as the estimate for all revenues derived from indirect taxation. shall 175 — 176 THE NEED FOE A NATIONAL BUDGET. Budget Statement No. 6. Estimated revenues and borroivings for the current and ensuing years compared with actual revenues of past years. Classification by legal provisions under SUGGESTED POKMS OF SUMMARIES OF ESTIMATES. 177 which funds are requested; only a part of the data pertaining to a particular fund or enterprise for which support is asked is made available to one committee or group of Members of Congress who are asked to consider its support; there is inadequate proTision made for considering requests which are submitted for one undertaking or enterprise in relation to the various other undertakings or enterprises for which support is requested; in the forms of estimates which are submitted the data which are made available pertaia to a number of unrelated subjects. In any event, it is difhcult even for the expert staff of a committee to get together all of the information which is submitted bearing on a particular subject to be considered, and a large part of the time of the committee is given to seeking ioformation which should be regularly submitted and made available in iatelligible form. For the purpose a method of obtaining the information necessary to suggest of presentation of facts pertaining to the many activities Government, the commission asked the head of each department and establishment to have an analysis made of actual expenditures for 1911, of appropriations for 1912, and of estimates for 1913, from four different poiats of view, namely: of Cost by organization units. Cost by classes of work or activities. 3. Cost by appropriation bills or methods of financing. 4. Cost by character of expenditures (that is, the amount expended for current expenses, fixed charges, capital outlays, etc.). As a means of facilitating the work, a form was prepared which would admit of all four classes of data being returned on one sheet by a single analysis. This was done by asking that each organiza1. 2. tion unit return a separate sheet for each class of work or enterprise' conducted by it; and that in this be shown, by arrangement of items on the stub and by columnar analysis, the other two classes of data called for. Having obtained these four analyses of the same figures representing expenditures for 1911, appropriations for 1912, and estimates for 1913, from each organization unit, the commission then undertook to summarize and to present the results in such form that they might be considered in relation to questions of broad governmental policy. It is thought that each of the forms of budget statements which follow (namely. Budget Statements Nos. 7 to 13, inclusive), are significant in that each gives definite concrete information with respect to one or more of the broad questions wliich the Congress is responsible for answering. 49365—12 12 THE NEED FOE A 178 NATIOlSrAL BUDGET. For the purpose of presenting the picture of the many activities of the Government in form to be considered in relation each to the other, the commission has reduced all of the cost of work of the Government to 18 general classes, viz: General functions. I. Legislation, executive direction and control, adjudi- cation, etc. Military functions. Defense by land. Defense by sea. on account of past wars. Expenditures IV. II. III. ^Oivil functions: V. Promotion of friendly relations and protection of American interests abroad. VI. Protection of persons and property. VII. Regulation of commerce and industry. VIII. Promotion of interests of the laboring classes and general economic welfare. IX. Promotion of agriculture, forestry, and fisheries, and protection of game. X. Promotion of commerce, banking, manufacturing, and mining. XL Promotion of transportation and communication, other than the postal service. service. Postal XII. XIII. Care, utilization, domain. and distribution XIV. Protection of the public health. XV. Care and education of the dependent, of the public defective, and delinquent. XVI. Care and education of Indians and other wards of the Nation. XVII. Promotion of education, educational research, litera- and public recreation. XVIII. Local government. Whether or not the classification of the commission may be ture, art, ac- cepted as the best classification or even as a desirable one, it is thought that it is only by bringing together the man}^ related subjects under general heads that it is possible to get a bird's-eye view of the business «f the Government. It is further thought that by bringing together in related groups the expenditures, estimates, and appropriations the budget summaries presented by the President may he used as an index or key to the many details relating to each question of policy which is to be considered, and the several broad subjects or welfare SUGGESTED FOEMS OE SUMMARIES OE ESTIMATES. interests as well as the details included in each in relation to each other. The reason may 179 be considered for adopting the classification above shown is discussed in detail in Part III. The reason for summarizing the data in the forms shown in Budget Statement, Nos. 7 to 13, inclusive, is discussed below. Budget Statement No. The purpose attached, is of Statement No. to present a 7, summary as shown 7. in the pro forma budget of estimated expenditures for the current and ensuing years compared with actual expenditures for the As applied to the budget estimates, the allotments of current appropriations, and the expenditures which have been analyzed by the commission, the form would set forth the folpast three years. lowing: I THE NEED FOE A NATIONAL BUDGET. 180 (MO-^i-Hl^ I ' o m OSOOi— O 00 00 ri t^ r- 1— -^ lO CM CC« OOCTii— O i-H ^- O CO lO lo CO O) O tH «^~-* coo l>-Oi lO 00 CO (N I O S (H o Oi O too 1^ lira lo 00 CO CO 05 Oi -# T}< (N IM tM 00 l-~ It- r-Oco t~C' cs ^ lo (^0l— CI Qi— OOOOCO O! coco (M I :? oooo I t>|Soo r] m 03 •« 7s^^ KSS ^ ^ "? ^.^.^ »' "^ -.oo"".-r oT III J> [i -^ rr! ?3 ?9 t^ rH -I I ? I c3S'=*'S i of A cot-co S"g o gco 1=1 gs^l dp S^pp 3fflfM i sl 3§i a gm o otgg.Q igTS 01 2 S § o SUGGESTED FORMS OF SUMMARIES OF ESTIMATES. 181 In the first column of this statement the items would be classified according to units of organization. In some instances these units would represent a single function nr class of activities but, generally spealdng, as this Government is now organized, a different analysis ; must be made to show functions or activities of classes. This appears in later statements. The primary purpose of Statement No. 7 is to show in perspective the expenditures for a period of years. In other words, this is the connecting link between the data presented as a basis for considering the organization and work program of the Government as distinct from its financial program. In relation to Government finances expenditures are thrown into perspective with estimates; in relation to work to be undertaken it shows the organization units through which work is performed. Budget Statement No. 8. The purpose of Statement No. 8 is to set forth a comparative summary of estimates, appropriations, and expenditures by organization units and biUs. The character of this statement is concretely illustrated on the following page. the analysis by the commission It brings into perspective the results of of the estimates submitted to the Con- gress for the fiscal year 1913, the appropriations actually made for the year 1912, and the amount reported by the department as having actually been expended during the fiscal year 1911. In the first column appears the organization units by which the request is made, in somewhat greater detail than is shown in Statement No. 7. The questions of policy concerning which information is given relate to the methods of financing each organization unit. The first column, with the references opposite the items therein, serves as an index to the different bills and acts of appropriation in which the estimates and appropriations are to be found and which provide the funds for expenditures. For example, from this it appears that the Interior Department obtains its funds from nine different appropriation bills The War Department makes its estimates conor classes of bills. formable to the practice of receiving money grants through 12 different appropriation bills or classes of bills. The Department of Agriculture receives its money grants through six different appropriation bills or classes of biUs, four of them being regular annual appropriation biUs and two of them being appropriations obtained through permafiscal nent law, etc. THE NEED FOB A NATIONAL BUDGET. 182 ^Ss o f> H B ° S cq CO O OS CO ooco o> cor~ o O"* =?-'-< CM nco o ^ ffiOO 00 OJ t- R 'A P fR 2; t- ooo O OO ooo o OO a lO CD lO H o o o «} H H 00 00 Vk CO CO P CO"-*" E-i P 5? PM H fi 'A < % o M E-I ;^ « O « Ph Ph Ph H E^ a 8= Mils SJ'O w p go - - F^mO 00 SUGGESTED EOBMS OF SUMMARIES OF ESTIMATES. 183 Aside from, the relation of the organization units requesting appropriations to the congressional committees considering them, the chief value of this summary is to show the relative amounts which are asked through different bills for the several organization purposes, this comparison running through the estimates for 1913, the appropriations and the actual expenditures for 1911. And in this relation it is suggested that the comparison might well be extended to two more years, thereby casting the estimates up against a background of the current year's appropriations and three completed years of actual expenditures. For example, it is found that the total estimates for 1913, submitted as a basis for authorizations of expenditures for the for 1912, as a whole, are $989,783,216.65; the amount actually appropriated for the year 1912 is $1,008,602,850.63; and the amount similar actually expended for the year 1911 is $902,009,656.70. comparison may be made with respect to each organization unit. Thus it was found that the House of Representatives requested $4,637,680.25 for 1913, received an appropriation for 1912 amounting to $4,813,894.51, and actually expended for the fiscal year 1911 It thereby appears that there has been gradual pro$4,927,493.10. gression downward from the expenditures for 1911 to the estimates for 1913. The amount appropriated for 1912 was nearly $100,000 less than the amount expended for 1911 the amount requested for 1913 was about $200,000 less than the amount actually appropriated for 1912; or about $300,000 less than the amount actually expended for 1911. Gross comparison between 1913 and 1912, however, is shown The estimates for 1913 to be subject to the following qualifications. are foimd in the legislative, executive, and judicial bill only, whereas appropriations were made for 1912 as follows: Government A ; Legislative, executive, Sundry and judicial bill 201, 120. 10 00 41 4, 813, 894. 51 $4, 611, 774. civil bill 1, Deficiency bills Total 000. The amount appropriated in the legislative, executive, and judicial 1912 was $27,000 less than the amount asked for for 1913, as against which there was a deficiency appropriated for amounting to bill for $201,120.41. Wishing to know the difference in detail between the estimates for 1913 and the appropriations for 1912, this iaformation may be obtained by reference to pages 14 to 17 of the Book of Esti- mates and pages 17 to 26 of the Digest of Appropriations, as indicated on the summary in the reference columns. With respect to the Capitol Building and Grounds it will be found that the appropriation for 1912 was $1,438,254.29; the estimates for 1913 were only $278,800. By reference to the pages indicated in the Book of Estimates and the Digest of Appropriations it will be found — THE NEED FOE A NATIONAL BUDGET. 184 that this is largely items of capital outlays in appropriations for So, too, taking together with a deficiency of $115,611.29. any other relation, as, for example, the estimates, appropriations, and expenditures of the President; the only differences found are in the 1912, Executive and Office. Between 1912 and 1913, in the legislative, executive, an increase asked for amounting to $720, or the salary of a $60 per month clerk, as shown on page 22 of the Book of Estimates, indicated in the reference column; another difference is found in the item "Commission on Economy and Efficiency." With respect to this last item, two observations are to be made (1) that the actual expenditures for 1911 were $46,742.76, although the appropriation was $100,000; and (2) that the appropriation for 1912 was $75,000, but carried with it the unexpended balance of 1911 of about $54,000, which does not appear on the form shown. Further than this, it is to be observed that, whereas only $75,000 was included in the Book of Estimates for 1913, the President in a special message, which was referred to the Committee on Appropriations, asked for $250,000 for the next year. Therefore, in these two respects, the statement needs to be supplemented by further information, which would be found only by consulting the annual report of the Commission on Economy and Efficiency, to which reference is made; page 39 of the Book of Estimates, as shown on the summary; and the minutes of the Committee on Appropriations, to which the special message of the President was refen-ed, this being a request supplementary to the preparation of the Book of Estimates. This illustration is given to indicate the need for information supplementary to the summary of estimates, appropriations, and expenditures namely, the amount of the appropriation for the year 1911, which did not lapse and which therefore must necessarily be added to the appropriation grant in the sundry civil bill for the year 1912. This information could be obtained at the time the estimates were prepared; it is suggested that such information should regularly be set forth in the "Summary of estimates by items of appropriations," which would accompany the Book of Estimates, described in the next judicial bill, there is chapter. Another rather strildng difference between actual expenditures for 1911 and appropriations for 1912 is found in the Treasury Department. This difference, however, is due not to the fact that essential information is lacking but to the practice of including sinking-fund provisions regularly in estimates and appropriations, but not carr3ring out the requirements of law in making expenditures. As a matter of fact in 1911 there was practically none of the pubhc debt retired, nor was the of the sinldng-fund requirement put aside to retire it in the future. The debt-service expenditures for that year were confined to interest, whereas for the years 1912 and 1913 amounts are included not amount SUGGESTED FOEMS OE SUMMARIES OF ESTIMATES. 185 only for interest but also for sinking-fund requirements. These item only suggest the character of annotations which should be made for the information of an officer having this kind of statement befor;' him. As has been said, the form of statement not only indicate relations of differences by organization units and by bdls but also points to the specific data supporting each of the totals by means of which those differences are to be accounted for. Budget Statement No. The purpose of this summary is 9. . to bring together the estimates, them in such classificabe answered about the character and cost of appropriations, and expenditures and to state tion that questions may work done by each organization unit. In the foregoing statements which have been described no suggestion is made with respect to the character of work performed by any branch of the Government. In order to bring the estimates, the appropriations, and the expenditures into such relation that persons responsible for policy determination may quicldy grasp the different kinds of work done and the cost or proposed cost of per- forming each function in each of the several departments and estabshown on the follow- lishments, a general summary of the character ing page has been prepared. — . . THE NEED EOK A NATIONAL BUDGET. 186 Budget Statement No. 9. Recapitulation of estimates for 1913 1911, by organization units and functions. and expenditures for ESTIMATES AND APPROFRIATIONS OF GOVERNMENT EUNDS. Page Book Organization units and functions. of of Esti- Estimates for 1913. Expenditures for 1911. mates. EXECUTIVE DEPAHTMENTS. Department of State. S4, 659, 415. 98 General functions 301.57 Promotion of friendly relations with foreign nations and protection of American interests abroad Protection of persons and property and maintenance of order Promotion of agriculture, forestry, and fisheries, and protection of game Promotion of commerce, hanking, manufacturing, and mining Promotion of transportation and communication other than postal service Promotion and protection of the public health Care and education of the defective, dependent, and delinquent Promotion of education, educational research, art, and recreation of the Treasury order Promotion of commerce, banking, manufacturing, and mining Promotion of transportation and communication other than postal service Promotion and protection of the public health Care and education of the defective, dependent, and delinquent Local government of V\'ar General functions National defense by land National defense by sea National defense— expenditures on account of past wars Promotion of friendly relations with foreign nations and 5, 525.28 226. 26 48, 984.84 293.70 896. 41 16, 423.82 31, 603. 75 669. 43 12, 805. 53 . of agriculture, forestry, and 2, 75, 691 026.35 114,707,162.51 62, 894, and 626.84 292, 700.14 462. 70 2,881,737.14 2,623,1 6,278,487.66 5,190,: 2,442,981.84 1,996,649.48 ., 487. 95 ,745.31 10, 000. 00 100,000.00 10, 000.00 197, 213. 30 163,640,170.04 166,965,667.83 97,988.93 113,998,836.09 115,969, 633.64 892.06 362, 872.57 5,810,319.66 5,944, 676.46 39, fisheries, 210. 52 127,416,018.63 protection of American interests abroad tection of 16 100. 00 400. 00 — Promotion 4, 308, 767. 125.00 956. 00 General functions National defense by sea National defense expenditures on account of past wars. Protection of persons and property and maintenance of Department 4S 32, 796.53 literature, , Department 647. 61 14, 459, 207. 267.64 pro- game 310.46 Promotion of transportation and conununication other than postal servic^e Care, utilization, and distribution of the public domain. Care and education of the defective, dependent, and the 32,647,216.44 33,642,927.12 79.59 134,767.76 861,051.27 141 ,826.31 779 ,876.74 . delinquent Promotion of education, educational research, art, and recreation Local government literature, -. From this summary the appropriations for 1912 are missing, for the reason that money grants are at present made in such manner that many times it is impossible to ascertain the character of work or activity which is to be supported. This does not purport to bring together the total cost to the Government for doing a particular class of work, but rather to show the relation of actual cost in 1911 and the estimates for 1913 for doing each kind of work undertaken or performed by each department. By reference to this form of of the .1127,416,018.63 estimated for the summary it is found that Treasury -Department for SUGGESTED FORMS OP SUMMARIES OP ESTIMATES. 187 1913, $114,707,162.51 was for general purposes, such as the administration of the national finances, the construction and operation of pubbuildings, etc.; $2,881,737.14 was for the protection of persons and property (largely the Revenue-Cutter Service) $5,278,487.66 was for the promotion of commerce, etc. $2,442,981.84 was for the promotion lic ; ; $1,995,649.48 was for the promotion and protection of transportation; was for the care and education of the deand delinquent; $100,000 was for local government. So, too, in the Department of War it was found that of $153,540,170.04 estimated for 1913, $97,988.93 was for general functions; $113,998,836.09 was for national defense on land; $5,810,319.56 was for the cost of past wars; $32,647,216.44 was for the promotion of transportation; $134,757.75 was for the promotion of education, art, science, and recreation; $851,051.27 was for local government. of public health; $10,000 fective, dependent, This summary lays the foundations for considering every question of policy relating to the adaptation of the organization of ment work assigned for doing the reference is Estimates. made to it. On each depart- this general summary Book of to the supporting details contained in the The summary to the other statements is which to be considered, however, in relation follow. Budget Statement No. 10. This recapitulation serves the double purpose of bringing together the works similar in kind under one total and at the same time showing the different committees before whom estimates come and and by whom appropriations are made for each of these several classes It also shows the different bills through which appropriaof work. For example, for the promotion of transportation tions are granted. it is found that of the $90,054,324.94 estimated for 1913, estimates for all of came before different committees and were for appropriations through the different bills, as follows: the following amounts Committee. Appropriations Do Bill. Legislative, executive, Sundry and civil judicial 8449,357.81 69, 088, 392. 51 239, 686. 67 36, 114. 00 Agriculture Foreign Affairs Military Affairs Agricultural Army 652,643.92 Naval Naval 46, 080. 03 17, 345, 450. CO Affairs Kivers and Harbors Post Oface and Post Roads. Various Total. Diplomatic and consular River and harbor Postal Permanent appropriations 235, 000. 00 2, 062, 600. 00 90,054,324.94 The purpose which such a summary serves is to get before each committee an mdex relating to each subject considered by it; also to raise any question of policy that may be involved in relation to the present procedure. the need eoe a national budget. 188 Budget Statement No. The purpose of 1913 of this summary is 11. to analyze the totals of estimates and the expenditures for 1911 for each class of work in such manner as to show the different organization units by which the work is conducted or the functions are performed. In other words, this is the obverse of Budget Statement No. 9, above described, and relates to the same general questions of policy. Statement No. 9 shows the different classes of work done by each department, while this shows the different departments doing the same class of work. The supporting details are shown in the tables indicated in the reference column which have been prepared as a recapitulation by functions to be carried by the Book of Estimates. SUGGESTED EOBMS OP SUMMAEIBS OE ESTIMATES. Budget Statement No. 11. 189 Recapitulation of estimates for 1913 and expenditures for and units of organization. 1911, by functions ESTIMATES AND EXPENDITURES OP GOVERNMENT FUNDS. 190 THE NEED EOE A NATIONAL BUDGET. On it are distributed not only the total amount of estimates and expenditures of Government funds but also the estimates and expendTaking the itures of trust and private funds for similar purposes. actual expenditures for 1911 it is found that $902,009,656.70 were expended from Government funds, whereas there were $9,140,887.94 expended for similar purposes out of trust and private funds which were included in estimates. Besides this, $1,458,751,921.34 were expended out of trust and private funds that were not included in estimates, making a total of actual expenditures from the Treasury that year of $2,369,902,465.98. The expenditures from trust and private funds which were not included in estimates were composed of War and other departments, the redemption of gold and silver certificates presented to the Treasury, the payment of private and trust deposits by the Isthmian Canal Commission, the payment of postal savings, distribution of Indian funds, and the like. The trust and private fund expenditures for 1911 that are included within estimates are largely made up of the funds of the District of Columbia, the Indian funds^ certain deposits in relation to the public lands, contributions, and the like. These trust and private funds are eliminated entirely from estimates and expenditures in order that there may be no confusion, and the su.mmary may have a higher value in determining questions of policy relating to estimates for the ensuing year. savings deposits and other deposit funds of the Budget Statement No. 12. Again the same totals by functions are used as is shown in the two statements described above. The expenditures for 1911 and the estimates for 1913, however, are analyzed in such manner as to show the amount which is expended or estimated for current expenses, the amount which is expended or estimated for capital outlays, such as lands, buildings, equipment, etc. It is thought that such information is desirable in order to get before Members of Congress and committees a clear statement of the relation of actual and estimated cost of service by comparable totals. It also serves the purpose of answering questions of policy with respect to what conditions shall be attached to acts of appropriation for a particular function or class of work so far as relates to the amount which shall be currently expended and the amount which shall be used to acquire buildings, equipment, etc., for future use. SUGGESTED FOEMS OE SUMMAEIES OF ESTIMATES. 191 THE NEED FOB A NATIONAL BUDGET. 192 Budget Statement No. 13, The same totals by character of expenditures and bills are again analyzed in such manner as to answer questions with respect to current expenses, fixed charges, and the character of conditions which may be attached to expenditures of one class or the other, to the methods of This also raising and providing the funds for meeting the outlay. the methods for capital outlays. financing That is, whether capital outlays shall be financed by revenue or by bond issues; whether particular current expenses shall be financed by annual estimates and regular bills of appropriation or shall be financed for a period longer than a year or through a permanent recurrent appropriation, thereby enabling the administrator to estabhsh a policy for a period of years. For example, the recapitulation shown for pensions, retirement salaries, etc., is as follows: will raise the question Classes of expenditure and appropriation bills. Pensions, retirement salaries etc. Legislative, executive, Sundry bill Naval bill S161,950,120.63 408,260.30 5,715,465.48 3,686,394.75 162,000,000.00 bill Deficiency for 1913. judicial bill civil bill Army Pension and Estimates bills Recurrent indefinite appropriation of tbe general fund. 140,000.00 Expenditures lor 1911. S166, 624, 556. 9 10, 620. 00 282, 351. 19 5,671,281.71 3, 061, 779. 44 156,000,000.00 2,480,467.70 118,056.96 This raises the question of policy as to whether it is better to provide for such expenditures through six regular appropriation bills, as well as by recurrent indefinite appropriation, or to provide for all through the last form of appropriation. So, too, "Awards and indemnities" are provided for in 12 of the 16 regular appropriation by each of the three classes of permanent appropriaThe question of policy to be considered is whether the $2.30,000 expended in 1911 should not have been provided by permanent bills, as well as tions. indefinite appropriation. respect to each class. Similar questions may be raised with XIX. REASONS FOR THE SUBMISSION OF PROPOSED CHANGES IN LAW AS A PART OF A BUDGET. has already been shown that the rules of the House of Repreand even now are framed with a view to encouraging and even to insuring the separation of proposals for changes in existing laws from the items in appropriation bills which are prepared by the several committees. The fact that such rules exist has suggested that the conclusion has long since been reached by the Congress that such a procedure is desirable. The fact is, however, that notwithstanding the rule a very large number of changes in organic law have been made through acts of appropriation. This has come about either by suspension of the permanent rules or by failure on the part of Members to raise a point of order at the proper time. It is a matter of considerable importance to know why it is that these rules have been suspended, or, if not suspended by formal act, why they have, by unanimous consent, been ignored through failure on the part of any Member to raise a point of order against their infraction The reason is found in the present procedure relating to appropriations. As no formal budget is submitted to the Congress there is nothing definite before the Congress which has been submitted as the proposal or recommendation of the executive branch. Under the present procedure the several departments and establishments act as the ministerial agents of the Congress. In this capacity they are required to prepare and submit their estimates for appropriations for the next fiscal year. With respect to the estimates there is no Executive order or rule issued by the President as the head of the administration requiring that they be prepared in any particular form, that they follow any regular course, or that they be submitted to the President and his Cabinet for review. The statutes governing estimates are framed by the Congress on the theory that they are not to be reviewed by the President unless it may be It sentatives were originally of the Treasury that the total amount of estimated expenses will exceed the total amount of revenues. Even when this fact is called to the attention of the President he is not asked to assume any responsibility with respect to the content of the estimates, more than to advise the Congress how, in his opinion, the estimated deficiency can be covered. found by the Secretary Since the estimates, when submitted to the Congress, do not come as a definite proposal of the executive branch, but rather as information submitted by the 49365—12 many 13 officers of the administration, any collateral 193 194 THE NEED FOR A NATIONAL BUDGET, information which is contained in the Book of Estimates and any collateral information which may be developed at the time through committee hearings on estimates and which may suggest or call for changes in organic law become the property of committees on appropriations. In other words, there is no method provided whereby the Executive may systematically consider and formally propose changes of law which are thought to be desirable from the point of view of increasing the economy and efficiency of the service, and of having such proposals considered by proper committees of the Congress at the same time that the committees on appropriations are considering the financial needs of each of the several branches or divisions of the service. The present procedure is such that it is not until late in the session, ofttimes the last few days of a long session, that a definite determina- and the only committee which is competent to present these under the circumstances is the committee which considers the estimates and each appropriation bill. In contravention, therefore, of the rules of the House, these committees regularly bring in proposals for changes in existing law, or new legislation, as riders on appropriation bills. Indeed, i| may be said at the present time there is practically no alternative; the need for changes in law in many instances first develops in the meetings of committees having charge of appropriations. The result has been that the api^ropriation bill is the most fruitful source of permanent law regulating the duties and activities of the various departments and establishments. Under such a procediu'e it may be said that the only committees of the' House wliich may seriously consider administrative problems arising in connection with the service and which demand changes in law are the committees which have charge of appropriations, notwithstanding the fact that the formal rules of the House of Representatives have declared that such a procedure is undesirable. Indeed, it has happened that committees which ostensibly have charge of particular services, but do not have the right u>nder the rules to report appropriations for the services, have ceased to have any appreciable influence upon the problems which are theoretically under their jurisdiction. Such a condition of affairs is not followed by bad results in the case of committees that have the right to report appropriations, as well as bills for changes in organic law, as in the case of the Agricultural Committee, but in other cases the result is practically to make the regular committees in which changes of organic law should originate relatively unimportant. tion has been reached with respect to desired changes in law, The commission is of the opinion that the very general failure to proceed according to those rules of the House of Representatives above referred to, wliich attempt to prevent the insertion of provi- EEASONS FOE PBOPOSED CHANGES IN LAW. 195 permanent law in appropriation bills, is unfortunate. The reasons which have led the commission to this conclusion are as sions of follows In the first appropriation place the insertion of provisions of permanent law in bills is improper, because it necessarily confuses subjects which can be considered to advantage only two when considered The insertion in an appropriation bill of a provision of permanent law which has little, if any, effect upon the amount of funds which should be made available for the maintenance of the service is apt to lead to insufficient consideration on its merits of a proposal for change in law because of the haste and stress commonly incident to the consideration and passage of the appropriation bfils. Members have often voted for a provision of law contained in an appropriation bill when it is believed it is necessary to pass such an appropriation bill which would not have received their assent were t presented alone and upon its merits. An illustration of what may happen under the present procedure is found in the fact that on March 3, 1910, approximately 1700,000,000 of appropriations were passed, in which were contained many changes Inof organic law -v^-ithout a question being asked by Members. deed for that matter very few Members of Congress know anything separately. about these acts, excejDt the fact that they are the regular appropriation bills and that they have received the sanction of the appropriation committees of the House and the Senate and of the conference committee so far as there are differences between the two Houses. In the second place the effect of such practice is to set aside or make inoperative the provision of the Constitution which gives to the President discretion as to whether he shall approve or veto acts of legislation. Any change in permanent law which is incorporated in a regular appropriation bill practically places it beyond the power of the President to act, except to approve, unless he finds in the bill matters of such grave importance as, in his opinion, warrant him in vetoing the whole appropriation bill and forcing the Congress to adopt a temporary expedient to finance the Government while the appropriation measures are being reconsidered, an action which has been seldom taken in the history of the Goveriament. It has been for this reason largely that many of the States of the Union have specifically provided that each bill shaU relate only to one subject, which shall be briefly set forth in its title, and that the governor shall have j^ower to disapprove particular items in the different appropriation bills. In the third place, changes in organic law may or may not affect appropriations; that is, a change in law which increases or decreases the power or jurisdiction of the particular office or branch of the serv- THE NEED POR A NATIONAL BUDGET. 196 may may not funds needed to carry on the service. In case the change is one which does affect the amount to be appropriated, this is a matter that should come promptly to the attention of the proper appropriation committee. In case the change appropriations, then it is a matter of no importance does not affect to the appropriation committee except possibly in so far as the change proposed may suggest the attaching of certain new conditions ice or affect the amount of Where a department or service is to the funds to be expended. organized by permanent law which establishes offices and fixes salaries, any change in that law is apt to have an effect on the appropriations. Inasmuch as the organization of the Government of the United States quite commonly fixed and in considerable detail in permanent law, few changes in permanent law can thus be considered apart from their effect on appropriations. Notwithstanding this very close and is immediate relation, however, the commission is of the opinion that a committee of Congress whose main duty it is to consider estimates and expenditures can not bring to the problems of the organization, powers, limitations, and adaptation of the Government to the needs of the people for permanent service the consideration which the subject demands. The best result can be obtained only when committees which are charged with the consideration of the needs of the service, from the point of view of organization, have laid before the Committee on Appropriations their conclusions, thereby bringing into cooperation the several congressional committees or agencies that are created for the purpose of considering the several aspects of governmental progress. It is for these reasons that the commission has suggested that a summary of proposed changes in permanent law shall be made a part of the budget which is submitted by the President to the Congress. In other words, not only in the budget message, but also in the detail statements supporting the message, the President shall lay before the Congress a statement showing present financial conditions, a statement showmg summaries of estimated revenues, a statement showing summaries of estimated expenditures, and a statement showing a summary of proposed changes in law. The first of these statements would be for the general consideration of Members of Congress; the second would be for the consideration of the Committee on Ways and Means of the House; the third, or the summary of estimates of expenditures, would be for the consideration Committee on Appropriations and the fourth, namely, the summary of proposed changes in law, would be for the consideration of each of the many committees to which the subjects of the proposed changes in law would properly be referred. Were these proposed changes in law submitted by the President at the beginning of each session as a well-considered statement of what is thought desirable of the ; REASONS FOE PBOPOSED CHANGES IN LAW. from the point view 197 of the administration, they could at once be Senate as well as the House, and definite conclusions could be reached after proper consideration of each of the subjects so reported before the end of the session when the appropriation committees usually report, if it was thought desirable to make the changes in law which were recommended. By such means it is thought that the present rules of the House of Repof referred to the proper committees in tlie resentatives which recognize the desirability of insuring the separation of proposals of changes of existing law from proposals for appro- made effective. Without some such provision the only practical alternative is organic law passed as appropriation action taken sometimes without sufficient consideration on riders^ the report of committees which do not represent the best judgment of the Congress upon most important questions. priations could be — — : : THE REASONS FOE RECOMMENDATIONS WITH RESPECT TO DETAIL ESTIMATES AND REPORTS TO BE SUBMITTED BY THE SECRETARY OF THE TREASURY AND OTHER HEADS OF DEPARTMENTS. XX. The third general recommendation the introduction of this report and of the Treasury shall be required to detail reports supporting the general of the is commission is set forth in to the eifect that the Secretary submit to Congress the following summaries and recommendations contained in the budget, as follows (a) Book of Estimates, containing the supporting details to summaries of estimates of expenditures contained in the budget. (b) Consolidated financial report, containing a detailed statement of revenues and the consolidated statement of expenditures by departments and establishments for the last five fiscal years, with such explanatory matter as is necessary to give information as to increases and decreases in revenues, of expenditures, or other relations to which it is thought the attention of the executive and legislative branches should be given. THE FORM AND CONTENT OF THE BOOK OF ESTIMATES. It is thought that the Book of Estimates should be made up of two parts, viz: 1. Recapitulation of estimates (a) (5) By bills and by organization units (with specific reference to pages in the Book of Estimates containing the supporting detail). By functions and organization units and bills (with spe- pages in the Book of Estimates may be found). By items of appropriation (supplemented by statements of beginning and ending balances, and a comparison with five years' expenditures). cific reference to where supporting (c) 2. details Detail estimates. StJMMART OF ESTIMATES BY BILLS. The summary of estimates by bills would be for the purpose of getting before appropriation committees or other persons interested an analytical table of contents. Under each bill would be listed the organization units by which estimates were submitted, with a page reference to the details, as follows: 198 KEASONS FOB RECOMMENDATIONS DETAIL ESTIMATES, ETC. 199 Book of Estimates— Statement No. 1 .—Recapitulation of estimates for 191S expenditures for 1911, by appropriation bills and units of organization. and ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS. Reference Appropriation bills and units to detail of organization. statement (No. Legislative, executive, and judicial bill. Estimates for Expenditures for 1011. 1913. 4). $35,380,257.40 $33, 603, 640. 83 1, 749, 619. 00 4,637,680.25 1,660,871.87 4,696,362.77 115,700.00 78,450.00 647, 545. 00 22,893.76 189,340.65 77,267.46 656,162.91 22,892.63 172,540.00 166, 937. 64 The Congress: Senate, including Vice President House of Representatives Joint committees and commissions Capitol Buildings and Grounds Capitol Police Library of Congress National Botanic G-arden The President, including Executive boards and commissions the Executive Office The Judiciary: — Supreme Court Circuit courts of appeals, Territorial courts and circuit, district, 163,600.00 119,081.10 960,700.00 73,800.00 74, 500. 00 73,580.00 923, 710. 36 404,420.00 10,898,096.00 2,058,138.00 568,310.40 1,642,190.00 942,240.00 6,379,840.00 3,966,290.00 463,003.97 10,307,863.40 1,986,487.83 497,461.27 1,610,848.00 789,768.32 4,881,994.31 3,675,490.13 and Court of Claims Commerce Court Court of Customs Appeals Executive departments: State Treasury War..." Justice Post Office Navy Interior Commerce and Labor Other Government establishments: Civil Service Commission Office of Superintendent of State, War, and 18, 078. 62 66,360.63 72,384.26 368, 255. 00 289, 564. 37 205,460.00 203, 055. 84 79,810.00 32,260.00 33,000.00 76,660.00 10,067.69 9,800.00 12,600.00 39,634.90 Navy Department Buildings Districts and Territories: District of Columbia Territory of Arizona Territory of Ne .v Mexico District of Alaska 16,950.00. Territory of Hawaii 44, 600. 00 SUMMARY OF ESTIMATES, BY FUNCTIONS, ORGANIZATION UNITS, AND BILLS. The second summary or recapitulation would bring together all the estimates pertaining to a single activity, and under each activity would list each of the organization units engaged in the work, and under each organization unit the several biUs in which items of estimate for the work would be found, with a page reference and total amount, as follows. — THE NEED FOR A NATIONAL BUDGET. 200 Book of Estimates— Statement No. 2, Schedule XI. Promotion of transportation and communication (other than postal service). [Submitted to illustrate the character ol in the Book of Estimates supporting statement No. included in the budget.] summary 11, REASONS FOE EECOMMENDATIONS DETAIL ESTIMATES, ETC. 201 would be in less detail than are those which leave pracno discretion to executive oflacers and in greater detail than priations tically most of the so-called "lump-sum" appropriations. The principle suggested for determination of the form of the act and the conditions attached is the subject of the next section of this report. The fol- lowing data would be shoAvn in relation to each appropriation item: Summary of estimates by items of appropriation, supplemented by a statement of the beginning and ending balances, and a comparison with five years' expenditures. THE NEED FOE A NATIONAL BUDGET. 202 At the present time the only information formally brought before the Committee on Appropriations is the amounts asked for and the appropriations actually made for a series of years. In part 2, section 5, of this report the data used and the procedure relating to the same are fully described. After the Book of Estimates is submitted the clerk of the Committee on Appropriations takes each item and sets up under it the estimates and appropriations of from 6 to 10 years past, opposed to which are the estimates for the subsequent year. This gives to the committee perspective as to what is asked for and what was actually granted, but it does not give them any other information except what may be carried in footnotes or memoranda of the clerk of the committee. The estimates having thus been annotated by the clerk, they are reprinted by bills, a few copies being stricken off for the members of the committees. The reprinted estimates as thus prepared by the clerks of the Committees on Appropriations make printed volumes many times larger than the Book of Estimates itself. It is with a view of providing members of committees with more data that the above form of recapitulation is suggested. This brings before members of the committees not only the appropriations of past years and the estimates of the current year, but also the unexpended balance of appropriations, the credits accruing during the period, the total available for expenditure during each period, the expenditures against this total, the amount lapsing to the surplus fund, and balance at the beginning of the next fiscal period. essential to a proper consideration. None All of this information is of it is in the present pic- amounts estimated and the amounts appropriated. After having established a definite theory or rule for the guidance of committees to determine what shall be the detail in which appropriations shall be made and the detail in which estimates shall be ture except the submitted, the present law requires that the estimates be submitted same form each year, which will enable the Secretary of the Treasury and clerks of committees to bring before Members data which may be comparable. It will provide for showing the relation of requests for appropriations and funds available for expenditure for given purposes in prospective through a period of years. in the DETAILED ESTIMATES. The form suggested for the detail estimates would provide for showing on the stub a classification of items conformable to the established rule or practice as might be determined, but by heading and indentation to bring out the following: 1. Bill. 2. Department. REASONS FOE EECOMMENDATIONS—DETAIL ESTIMATES^ ETC. 3. Unit of organization to which the item or appropriation is 203 to be granted. 4. Function or activity to be accounted. Character of expenditure. Object of expenditure. For purposes of comparison and of reference tlie amounts would be carried in columns which would provide for showing opposite each item on the stub 1 Estimated for the ensuing year. 2. Administrative allotment for the current year. 3. Actual expenditures for the last three completed fiscal years. Such a form would provide the data for supporting the expenditure column in the form last above described, "Recapitulation by items of appropriations." The estimates would be set forth in the same detail as would be carried in the detail of expenditure accounts of the department. In other words, in the Department of the Treasury the accounts would be kept to show the cost of running the Marine Hospital, and in this such subdivisions would be made as to further show the cost of "Ward service," "Ambulance service," "Kitchen and dining room service," " Housekeephig service," "Laundry service," etc., and the cost of each of these several services so divided as to show the character of expenditure; that is, the amount which was incurred for current expenditures as distinguished from capital outlays, and each of these classes of expenditures in turn would be so subdivided as to show salaries and wages, services other than per5. 6. sonal, such as transportation, telegraph, telephone, commercial mes- senger service, printing and advertising, the cost of materials and supplies, such as stationery, drugs, chemicals, mechanics' supplies, cleaning and toilet supplies; then in that event the same detail would be carried into the estimates. may may be conform to the classification of the expenditure accounts. This would give a complete chain for purposes of comparison through the estimates for the ensuing years, the allotments for the current year, and the expenditures during the past completed years. As has been pointed out, the Secretary of the Treasury at the Moreover, it be estimated what allotment amounts required to be kept in such manner as to present time, as well as the several officers of the departments, are made the ministerial agents of Congress in the preparation and sub- mission of estimates. Under the present statutor;^ requirements the executive branch of the Government is not assumed to be responsible for the estimates. They and are submitted in the manner by Congress without any provision whatever being made for executive review and revision before they are submitted, except the are prepared in the form required 204 THE NEED FOE A NATIONAL BUDGET. Treasury through the bookThis supervision is nominal, with the further injunction that in case a head of a department may fail to submit the estimate in the form required, the Secretary of the Treasury editorial review of the Secretary of the keeping and warrants division. may make and submit the estimates for the department or office so failing. In order to enable the President to prepare and submit a budget, the commission proposes that the Secretary of the Treasury be made the The Book of Estimates would be ministerial agent of the President. the supporting detail and the summaries contained in the budget and submitted to Congress by the President. This would require that the executive officers before submitting their estimates to the President would make such summaries and recapitulations as might be needed to facilitate the work of the Secretary of the Treasury in the preparation of the summary budget statements for the President as well as Executive those which would be contained in the Book of Estimates. revision of the estimates would require that the changes be made not only in summary but also in detail; therefore the detail estimates in the Book of Estimates would show any changes made by the ExecuFor bringtive as a result of his review or revision of the estimates. would harmony the Secretary of the Treasury details into ing these be made responsible. This suggested procedure would require that all heads of departments so far familiarize themselves with the details of the expenditure accounts and of estimates, submitted in support of the summaries, that when Executive revision was made by the President and the Cabinet each would be able to represent the department and its needs, either with or without the advice of technical advisers; would be able to bring the details of estimates into harmony with the policy of the administration. The fact that the estimates, as originally prepared and submitted by chiefs of divisions or bureaus, had been reduced or in any manner altered by executive heads, would primarily unfit such chiefs of divisions or bureaus for answering to Members of Congress with respect to the reasons for such changes. Instead, therefore, of having every subordinate in charge of work acting as the ministerial agent of Congress and dealing directly with the Committee on Appropriations, the reasons for having requested the amounts asked for in the Book of Estimates would best be known to executive heads, and these could best deal with the Committee on Appropriations. This would place on the responsible head of the department the necessity for keeping in touch with and in position to cooperate with other heads of departments who, as a Cabinet and advisers to the President, would act together in determining administration would year's business. It make would be what proposals the to Congress with respect to the in this next connection and as the representa- EBASONS FOE EBCOMMENDATIONS DETAIL ESTIMATES, ETC. 205 members of the Cabinet, that the Secretary of the Treasury would act in preparing and submitting the detail of estimates, as well as the recapitulations contained -in the Book of Estimates which would go to Congress in support of the budget. tive of the President, cooperating with other CONSOLIDATED FINANCIAL REPORT. The Secretary of the Treasury would serve in the same capacity in the preparation of the consolidated financial report. While heads of departments as such would each submit a report setting forth in detail the expenditures so classified as would explain how money had been spent, by appropriations as well as for classes of work, together with such statistical data as might be necessary to show what results had been obtained, the Secretary of the Treasury would be the only one who would have the facilities for preparing the consolidated Among the tabular results would be the following: financial report. Summary I. 1. 2. 3. 4. statements. Pertaining to assets and Pertaining to revenues. liabilities. Pertaining to expenditures. Pertaining to contracting and purchasing relations of the Government. II. Detailed statements, 1. Schedules supporting the and summary statements of assets liabilities. 2. Schedule supporting the summary revenue statement. thought that the consolidated report of the Secretary of the Treasury on the finances of the Government should be separate and apart from the annual report of the Secretary of the Treasury as a head of a department, and further, that whatever other classes of information might be contained in the consolidated report the foregoing should be included. The character of these several reports will be discussed later in a report which the commission has in prepa- It is ration on the subject of accounting ticularly to the subject in hand, summary show as well as the detailed reports results As and reporting. however, by departments, thereby it may related par- be said that the would be so classified as to giving to the report of the Secretary the character of a connecting link between the budget as by the President and the detailed reports submitted by presented heads of departments. ANNUAL REPORTS SUBMITTED BY HEADS OF DEPARTMENTS. of the commission is that the head of establishment be required to prepare and and other each department Treasury and to the Congress a report Secretary of the submit to the The fourth general proposal THE NEED FOE A NATIONAL BUDGET. 206 which, among other things, would contain detailed accounts of expenditure. All expenditure accounts presented in this report would follow the same general classification and would go into detail similar to that presented by the auditor general of Canada for the information of Parliament while considering the estimates and preparing bills containing appropriation grants, with this exception: That the classification would be consistent throughout and that there would be a greater distinction between "character of expenditures," such as current expenses, capital outlays, etc.; and "object of expenditures," or the analysis of each class in terms of salaries and wages, Instead of being prepared by one officer, as is done in Canada, the suggestion is that for the time being at least, in order to conform to the accounting methods of our Government, each department would be required to submit a report of the details, with such summaries as would be necessary to enable the Secretary of the Treasury with -facility to combine them in a consolidated statement. materials, supplies, etc. To this end the Comptroller of the Treasury, "under the direction of the Secretary of the Treasury," would prescribe the forms of keeping and rendering all accounts. That is, the accounts of the Government would be standardized by the central authority, that would be responsible for making the consolidated financial report as well as for submitting the Book of Estimates. This would standardize the reporting classification throughout the service and would lay the foundation for the standardization of accounting nrethods and processes, so far as practicable. Among the subjects ol standardization would be the procedure governing allotments, in order to bring these into harmony "with the system of appropriations as well as the system of expenditure accomitThe first step toward the standardization of ing and reporting. allotments would be to have an Executive mterpretation given to the law of allotments which would require each administrative head to follow the same general practice. Upon this Common interpretation a procedure would be promulgated which would coordmate cost and expenditure data with the allotments and appropriation in some such manner as was recommended by the commission in its report to the Secretary of Commerce and Labor on the "Bureau of the Census." The form of report therein suggested provides for shomng with respect to each allotment the following: Allotment number. Description of work. Date Date of allotment. of beginning work. : KBASONS FOE EECOMMENDATIONS DETAIL ESTIMATES, ETC. 207 Cost of work. Original estimate of cost. Allotment to date. Expended to date. Estimated. Amount still to accrue. Estimated total cost. Estimated additional allotment needed. Estimated date of completion. Jobs completed (total cost). Jobs suspended (total cost). Amount of allotment released. such a report would be the cost accounts, which would provide for showing the detail which would be carried into the expenditure column in the Book of Estimates and against which would be shown in the allotment column in the Book of Estimates the details Back of contained in the allotment. Analysis of these details of cost in such manner as to support summaries by functions or to supply the supporting facts of cost of doing each class of work would be provided for by reportmg in some such manner as follows Officers of administration — General business, etc. Population Division. Agricultural Division. Manufactm'es Division. Vital Statistics Division. Kevision and Results Division. Publication Division. As a means of throwing the cost by organization units into perspective the form foUowine was also suggested. — , THE NEED FOE A NATIONAL BUDGET. 208 Form Cost of work 5. the Bureau of the Census during summarized by divisions and offices. to the month of- — 19— , Cost of work. Division or oiEoe. From the begum in of year to 19— 1. Director 3. Appointment cleris... 4. Disbursing 5. Ctuef clerk 6. Population Manufactures Vital Statistics ... 10. and wages. Agriculture 9. Geographer H. Revision and Results 12. -,19- Accumu- Total lated clerii: 8. of - total for Salaries General bureau 2. 7. For the month Publication Total Analysis by months. Other. current year. for eensal 4 period to date. : REASONS FOE EBOOMMBNDATIONS^DETAIL ESTIMATES, ETC. 209 This in turn would be supported by an analysis which would show the cost in terms of jobs or undertakings under each organization unit, which would furnish the basis for the recapitulation by functions An example of the suggested or jobs in the form shown above. analysis is as follows XXI. THE FORM OF ACTS OF APPEOPEIATION AND THE CONDITIONS TO BE ATTACHED, In another part of this report the forms of appropriation acts and the conditions attached thereto have been fully described. In this relation was pointed out the fact that the practice in the United States differs very greatly from the practice of Great Britain and other countries; that the tendency in this country has been constantly toward greater detail or itemization in acts of appropriation and toward the limiting of the discretion of the officer on the general theory that he can not be trusted. This not only would seem to be at variance with the general theory underlying the Constitution, wliich makes Congress responsible for determining policies involving the expenditure of money and the Executive responsible for executing them, but in the opinion of the commission also operates to produce inefficiency and waste, in that it deprives the Government of the benefits of the executive or administrative judgment. Stating the practice concretely in relation to the problem of administration, the present practice in all detailed appropriations is for Congress to attempt to determine some months, or even years, in advance what shall be the character of service, materials, supplies, etc., which are to be purchased and paid for by the administrative This makes impossible the use of discretion in the appliofficer. cation of funds to the purposes for which they have been granted. In practice, the Government loses the benefits of the locating of and inefficiency; it stereotypes its processes, so that whatever may be the best kind of service or the materials, supplies, and equipment which under the market conditions lend themselves to producing results with the greatest economy and efficiency, they may not be obtained unless thej^ happen to be in accord with the conclusion of the Congress to which the estimates had been submitted. In attempting to suggest a general principle which will assist in determining how far the Congress shall go in affixing conditions to responsibility for waste appropriation grants, what discretion the officers shall be left free to exercise, there are many difficulties and much ground for possible When looked at from the point of view of differences of opinion. policy determination, there are five different subjects to be considered, viz: 1. The appropriation bill in which grants shall originate and the method of financing. 2. The organization to which the grant is to be made. 3. The function, activity, or work to be undertaken. 210 FORM OP ACTS OF APPEOPKIATION. 4. 5. The character of expenditures to be authorized. The contracting and purchasing relations to be entered 211 into. In the opinion of the commission considerations of legislative policy may properly control the first four of these subjects. It is fairly within the responsibility of the Congress to determine whether funds will be provided by borrowings or out of revenues; whether by annual appropriation, or by permanent appropriation; whether through bills originating in one committee or subcommittee or another; whether a grant for a particular purpose shall be made to one officer or another; what work proposed shall be undertaken; how much shall be provided for current expenses (operation and maintenance) how much for capital outlays (the purchase of lands, buildings, equipment, etc.) whether or not the project shall be housed in a Government building how much shall be provided for meeting fixed charges, such as interest, rent, pensions, retirement salaries, etc. what provisions shall be made for contingencies and losses. The legislature having determined the amount to be spent, the person to spend it, and the character of the expenditure, then it is thought that legislative control should cease except in so far as conditions may be attached ; ; ; ; — by operation of general law; in other words, that good business policy would suggest that the executive officer should be made responsible for judgment with respect to contracting and purchasing relations which are to be entered into in the execution of the policies and work provided for. Subject to certain limitations and conditions which may be preto appropriations as a class by general law, the executive officer should be responsible for determining the character of the services to be employed, the salaries to be paid, the amount to be expended for printing, advertising, heat, light, transportation, and materials, supplies, etc. It is thought that this general class of limitations attached to appropriations has operated seriously to interfere with the economy and efficiency with which Government service has been performed. This does not mean that the legislature may not with advantage lay down the general conditions with respect to the exercise of administrativa judgment in the field of contracts and purchases; it does not mean that the whole subject may not be covered by general law. Rather this, that in the opinion of the commission it is a mistake to impose conditions to specific items of appropriations within the field of contracting and purchasing. It is in conformity to this general view that the suggested recapitulation of estimates of appropriations according to items of appropriation (Book of Estimates Statement No. 3) has been prepared. For this purpose it is assumed that the estimates should be prepared in much greater detail than at present submitted, but that the items of appropriation will be much reduced in number; that appropriations will not go into detail. furscribed THE NEED FOB A NATIONAL BUDGET. 212 be done and the general character of expenditures authorized; that while expenditures and estimates will go into the greatest detail in showing what is the actual or prospective cost of things bought or to be bought, none of this class of items will appear in the appropriations; and that it will be left to the officer to determine the objects of expenditure to the purchase ther than to indicate the of which the funds will work to be applied. the conditions which it is thought may with advantage be attached to appropriation grants by general law are the following: 1. The salaries, grades, and conditions of appointment, promo- Among tion, 2. and dismissal supplies, .3. of employees. The general conditions governing the purchase of materials, and equipment. The general requirements governing the encumbrance and expenditure of funds. 4. General requirements pertaining to accounting and reporting on liabilities and expenditures incurred. The general law may prescribe the conditions or designate a For example, in Great Britain special authority for doing so. the determination of salaries, grades, and conditions attached to the civil service is left to the treasury. Again, it may be found that the determination of such conditions be left to a special commission, as a civil service comnoission; or they may be established by on recommendation of a special committee in a may also be attached with respect to For example, appropriathe purchasing of materials and supplies. tions may be made for materials, supplies, and equipment, and the conditions may be attached that purchases shall be made through the legislature itself general statute. Conditions or, when the officer to whom the approgranted is also made the purchasing agent, conditions may be attached requiring that before purchases are made definite specifications shall be prepared and approved and given publicity as a matter of public record. Orders may be placed direct, but under a central purchasing agency; priation is unit-price contracts established. Again, conditions may be attached to all appropriations to the effect that no funds shall be encumbered or expended by officers until they have been allotted or administratively subappropr'ated upon definite and detail estimates submitted by the heads of bureaus or divisions to whom the allotments are made. A general law governing allotments may be specific in its prescriptions of procedure, requiring that in making such administrative estimates and allotments the amount requested or authorized for salaries and wages for services other than~ personal (such as transportation, printing, advertising, etc.), formatesupphes, etc., shall be set forth pursuant to a standard classification of accounting and reporting to be prescribed by a central rials, POEM OF ACTS OP APPEOPEIATION. accounting officer or 213 comptroller; that the original allotments, to- gether with any subsequent changes providing for increases or decreases shall be by warrant formally executed and recorded, and that all subordinates in the same manner these shall govern the action of same items were incorporated in the act of appropriation. may go to any extent in prescribing conditions and a procedure which will make it mandatory for officers to give personal attention and sxipervision to the expenditure of funds granted. So, too, it may be mandatory on the officer to keep such standard accounts as to record encumbrances on funds, liabilities, and expendas if The the legislature data pertaining to transactions made under authorization of acts of appropriation, and to establish standard classifications or to present accounts in such detail as may be necessary to have expenditures reported and to prepare and submit the estimates pursuant to such classification as will show the cost of work under each allotment as well as exhibit expenditures and estimates in such analysis as may be desired fully to inform the Congress and executive officers with respect to the economy and efficiency of the service. All such provisions are in the interest of enforcing responsibility and tend to assist officers in the exercise of proper discretion in the conduct of business. The chief objection which has been urged heretofore to the making of what sometimes are referred to as lump-sum appropriations (i. e., appropriations naade to a particular officer for a definite purpose and character of expenditure without indicating either the salaries to be paid or the amount to be spent for materials, supplies of one kind or other, etc.) has been that administrative discretion has been abused. The fact is that the administrative officer has not been put into the position where he had to assume responsibility for exercise of good or bad judgment. In other words, there was no provision made for locating responsibility for the making of contracts and purchases and for determining exactly how funds shall be spent under lump-sum appropriations other than those for contingent expenses, and even with respect to this class there was no provision for currently enforcing responsibility. On this account it is urged that the fact of abuse of administrative discretion in the past is not to be accepted as a reason for not placing upon the officer responsibility for the exeritures incurred, as well as other _cise of discretion in the future. The advantage first of leaving to, officers of the administration such freedom as will enable them to exercise judgment in the use of funds granted, second, of attaching conditions and providing a procedure which will hold them responsible, is a double one. It gives to the head of the department power to direct and control; it gives opportunity to subordinates to cooperate with department heads in the discharge of their duties to the Government and in making the Government an efficient agency of public welfare. XXII. MEAirS FOE ENFORCING EXECUTIVE EESPONSIBILITY. In the discussion immediately preceding, the commission has assumed that there are two forms of control to be exercised, each of which is important, namely, legislative control over governmental policies and executive control over the detail transactions of governmental business; the further assumption is that in so far as the Congress takes away from the executive responsibility for the exercise of judgment with respect to the purchasing and contracting relations and with respect to the use to be made of the organization and equipment provided, to this extent the efficiency of the service must necessarily become impaired. Briefly stated the proposals of the commission bearing on this subject are: 1. That acts of appropriation should be in such detail only as is necessary to enable the Congress to exercise legislative control over governmental policy. 2. That in the granting of appropriations the form of the act making the grant and the conditions attached should be such as to place on the administrative officer responsible for the exercise of discretion within the field of purchasing and contracting a discretion which, generally — not to be determined by questions of policy but by changing market and service conditions. The conditions attached should be such as would require that each officer would find it to his advantage to consider at the time each requisition is made, each order is given, each voucher is to be approved, what choice or selection will be the most economical and enable the service to produce the largest result at a given expenditure of the funds at the officer's disposal. 3. That such conditions should be attached as will require that the officer assume this responsibility, and to this end the Congress should prescribe that the officer who is charged with responsibility for expenditure shall consider in detail the plans of his subordinates. 4. That one of the conditions would be that each officer to whom appropriations are granted shall be required definitely to allot or apportion the funds so granted and in each allotment to indicate the amounts which may be spent for salaries and wages and other objects which have heretofore made up the details of many appropriations speaking, is before liabilities may be incurred. That each allotment when approved by the superior of the ofhcer shall be binding on subordinates in the same manner as if appropriated in the detail allotted and made a matter of public record. 5. 214 MEANS POB ENFOECING EXECUTIVE BESPOHSIBILITY. 215 6. That under the present statute making it the duty of the comptroller to prescribe the form and method of keeping and rendering accounts, a complete and detailed accounting of public moneys expended be required. 7. That the estimates or proposals of work for a future period shall be based on a summary or statement of account which will show the amounts which have been allotted and expended in a past period for each purpose in detail, analyzed by objects of expenditure, thereby giving to the administrative officers, as well as to the head of a department, the benefit of experience in the submission of his requests for appropriations for the future, and to the Congress complete and accurate information as a basis of review. At the inception of this inquiry the President asked each departmental committee on economy and efficiency to report what changes in methods of transacting public business, in their opinion, would be desirable. The report of the committee appointed by the Secretary of Commerce and Labor under the title of "Allotment of funds, cost keeping, monthly and annual financial statements," is clearly in point, describing the conditions which contribute largely to efficiency and waste. The following excerpt is in- taken: and economy has to do with the two factors of adminisequipment and practice, on the one hand, and the personal equation on the other. While not minimizing in the slightest degree the importance of the first of these factors or lessening in any way its efforts to make a detailed examination of conditions regarding these factors as they exist in the department at the present time, with a view to suggesting possible improvements, your committee has, nevertheless, felt that the results that could be accomplished in this direction would fall far short of what is desirable unless means could be devised by which an earnest desire could be brought into permanent existence on the part of chiefs of bureaus, section and subsection chiefs, persons in charge of stations, and the like who have the actual or immediate direction of work, the employment of labor, and the expenditure of moneys to have the work under their charge performed with the greatest to run their offices possible efficiency and economy. At the present time this feeling or desire on the part of officials either does not exist, or, at least, is not present to the extent to which the best administration of affairs demands. Instead, the feeling that predominates is too often that of seeking to obtain the maximum amount of funds possible for the services under The predominant motive is thus away from economy, their respective directions. rather than in the direction of economy. This is not intended in any way as a reflection upon the existing force of Government employees. That such officials strive to get all the money possible for their services The problem of efficiency trative organization, — — rather than to conduct their operations in such a demand upon the Public Treasury is existing conditions are such that there responsibility, or to provide, to economy way as to make the least possible due your committee believes is a failure to bring home to any adequate extent, an incentive to the fact that such officials their to them to achieve in administration. In this communication the committee lays much stress on the two which have several times been adverted to, namely: 1. That of making the head of each service responsible; and 2. That of providing an incentive to achieve economy in administration. The especial importance of the report lies in the suggested factors — THE NEED FOE A NATIONAL BUDGET. 216 procedure which, in the opinion of the committee, would increase the incentive to the conduct of ical manner. The "lack and economascribed by the committee pubUc business of incentive" is in an efficient to the fact That the financial operations of the department, both as regards the absolute expendmoneys and as regards the relations that exist between such expenditures and the results accomplished by each individiial station or each individual subdivision of work, are not segregated and recorded from day to day and from month to month in such a way that the operations of each such individual service are matters of public record and general knowledge in the department, and are actually referred to constantly by superior officers who have to pass upon the work of such services and by the Secretary, who has general responsibility for all the work done in his itures of department. The opinion is expressed that the solution of the problem lies in the formulation and the putting into operation of a scheme of record keeping which would involve a number of distinct or closely related factors, as follows: The preparation as soon as information is obtained regarding amount of congressional appropriations of a detailed estimate, accompanied by necessary explanation, setting forth, in as defiiiite form as circumstances will permit, the manner in which, in the opinion (1) the such chief, the appropriations granted for his services should be expended. (2) The making of a definite and formal allotment of such funds in accordance with the requests of bureau chiefs, as modified by the opinion of the Secretary this allotment to be in the nature of a departmental appropriation of funds. (3) Providing means whereby each bureau and division chief, as well as the Secretary, would be able, with little or no effort on their part, to know how the allotments are working out in practice. (4) The keeping of expenditure records in such a manner as to show the costs of operating and maintaining particular stations, conducting particular services, prosecuting each line of inquiiy, or each enterprise and of each "job" or "process" entering into the same for which separate authority or allotment would be required. (5) Providing the Secretary and the President, the Congress and the public generally with prompt and accurate reports showing the of — results obtained. With respect to the procedure for carrying out the had to say: first of these proposals, the committee In order to prepare such a statement the chief a similar statement from each of his subordinates services, or lines of work under of the service should, in turn, call for who have charge of indi^^dual stations, his direction, setting forth what, in the opinion of such persons, will be the financial needs during the ensuing year of the service under his direction, which statement should enter into as great a detail as circumstances will permit. MEANS FOB ENFOECING EXECUTIVE BESPONSIBILITY. 217 This statement having been prepared by the chief of such service, such chief should then submit to the Secretary a formal communication requesting the allotment of appropriations available to the suboflice or service under his direction, in accordance with the needs as developed in the preparation of the statement as described. The an excellent oj^portunity to the Secretary at the beginning of the year to go over in detail the plans of work contemplated for the ensuing year by each of the bureaus or services under his direction. receipt of this request will furnish After describing the procedure in considerable detail down through allotments and reallotments of funds to bureaus, divisions, and section heads, the committee makes the following observations: The carrying out of such a system of allotments will, in eiiect, create a chain, or logical system, of appropriation or quite properly, will limit both because its assignment assignments of of sums to specific objects. Congress, the total sums appropriated to main heads, impossible for the Congress, having the obligation of appropriating branches of the Government, to inform itself concerning, and malje provisions for, the details of gdvernmental duties, and because, owing to the fact that, generally speaking, it can act but once a year, any attempt on its part to enter into too great details in the assignment of lands would create a condition of too great inflexibility and would undoubtedly cause serious embarrassment by not it is for all of the multifarious making it possible for plans to be readjusted promptly to meet exigencies as they In making his departmental allotments the Secretary takes up the work where Congress leaves off, and in the same way in the bureau allotments, the bureau chiefs take up the work where the Secretary leaves off. Flexibility in the expenditure of funds available is seciored by the fact that, as regards matters of detail affecting only suballotmeute, the bureau chief can act at once without even bringing such action to the attention of the Secretary. "^^Tiere more important changes are required affecting the allotment as made by the Secretary, almost equally expeditious action can be arise. had through the chief of the bureau making the request upon the Secretary for readjustment of the allotment. In carrying out this scheme of departmental and bureau appropriations, the definite allotments made should, in practically all cases, not cover the entire sum available, with the result that there would remain unallotted a certain amo^mt available for subsequent allotment, as exigencies require. It is evident that such a system, once firmly established, not only will provide the most efficacious way of avoiding the occurrence of deficiencies, but will also furnish the means by which expenditures can be kept within the allotments, and thus economies may be realized. Considered in relation to the constitutional responsibility of the executive, the procedure as outlined requires that heads of bureaus or divisions place in the hands of the Secretary a well thought out plan, supported it is by a carefully prepared statement, showing for what that they wish to have funds allotted and set forth in these state- ments, in detail, the amount which will be needed for salaries and wages, for transportation, printing, advertising, and other services not personal in character, for material, supplies, and the various other objects of expenditures. This would make the head of each division of the service go over his plans carefully, step by step, item by item, with the Secretary. The Secretary would be in the attitude of considering, first, each prospective need, but with the view of — THE NEED FOE A NATIONAL BUDGET. 218 finally bringing each estimate to a test of That measurement of cost by been gone over in the light, of past experience, the abatements might be at any time adjusted to meet current requirements and the efficiency of each manager wouldbe subject to exact measurement. To this end it would be required that each service determine what would be the proper units of costs ^whether millions of fish propagated or distributed, extent of coast charted, number of naturalization papers filed or passed upon, vouchers registered, of square yards of earth removed, of thousands of results. brick laid, or is, the requests having what first not. In such services the results of which would not lend themselves to measurement in terms of standard units records would show chronologically, for each kind of thing done, the cost of each activity or process in terms of salaries and wages, supphes, materials, etc., which would enable the administrator to compare the cost during one period with cost during another. The important fact would be that each bureau or branch head would be working for a "record" would seek to gain credit for reducing the cost of producing specific results. Instead of striving to increase his staff and importance by getting more money to spend, he would hope to win by making a record for efficiency, and this would, be written in terms of the larger result accomplished with a given amount of funds allotted, the question of policy being passed on by superior officers or by the Congress at the time allotments or appropriations were made. Considered in relation to the constitutional responsibihties of the Congress, the special importance of such a procedure and the special advantage of providing an incentive to economize and to increase efficiency in the ranks of the administration would be that almost immediately after the division and bureau chiefs, with the Secretary, had gone over item for item and line for line the various needs in each of the services, as the basis of appropriating for the fiscal year about to be entered upon, the estimates supporting the budget for the next fiscal year's appropriation would be prepared. In other words, the Secretary would have been made thoroughly f amihar with every branch and detail of his service; would have considered all of its needs in relation to past experience, as well as plans for the future, before the annual estimates were taken up. In fact, it is not unreasonable to think that they might be considered at the same time, since the appropriations for the next year are not passed by the Congress until near the end of the present fiscal year, and the practice has been to begin the preparation of estimates about this time. With this careful consideration and experience on the part of the Secretary and the various persons in charge of all details of work clearly in mind, the estimates for the next fiscal year could be summarized in the manner required to get them before the President and ; MEANS FOE ENFORCING the Congress. EXECXJTIV'B BESPONSIBILITY. 219' They would then be taken up by the Cabinet and considered. the President with This would enable the President and Cabinet in conference intelligently to formulate as a budget a proposal on the part of the administration. It would enable each of the Secretaries and the Secretary of the Treasury, in cooperation with them, to work out the supporting details in a book of estimates, as weU as the supporting details in annual reports of expenditures necessary to give to the Congress all of the information required for the proper determination of questions of policy, contained in requests for appropriations, as well as in the requests for changes in law which would be submitted by the President with the budget. The means for enforcing executive responsibility would begin with the men lowest in the service who have discretion to exercise; it would be enforced at this point first through giving to such persons an incentive to muke a record for themselves, the penalty for failure being that they would be classed with the inefficient. It would provide for enforcing executive responsibilty through giving to a superior officer information necessary to consider the efficiency and economy with which the work has been carried on. It would further provide for enforcing responsibility on the executive or administrative officers to whom appropriations are granted, through requirements that each of such persons shall definitely act on the responsibility which is placed upon him; by requiring that he predetermine exactly how each dollar shall be spent before the work is undertaken; by imposing upon him the necessity of making allotments to subordinates in accordance with definite legal requirements; by laying a proper foundation for intelligible reports; by making both the allotnients and the record of expenditures matters of public record; and by also requiring that reports of expenditures shall be regularly rendered which will show what has been done with the funds which have been granted by the Congress to the executive. Kesponsibility upon the heads of department and independent establishment would be further enforced by the requirement that they not only take up with the President the plans for the next year, but they shall also present to the President as a basis of consideration of these requests a thorough and intelligible digest or statement of results which would be in the nature of an exact account of stewardship. This would give to the President an opportimity not only to get into close touch with the heads of his departments and to bring his Cabinet into an effective conference relation, but also to exercise direction and control over matters of national policy. It would also suggest the necessity of building up a branch of central executive service whose duty it would be to carefully analyze the results obtained in the various departments and establishments and to call the attention his definite, concrete, well-digested THE NEED FOE A NATIONAL BUDGET. 220 any subject or questions with respect which executive attention should be given. With these facilities the executive might, in case of neglect, be justly charged with failure to give personal attention to the business side of the Government. A specialized central office of accounting and executive control is a feature of governmental organization that has not been developed. Although it is clearly indicated in the early acts of the Congress, and the powers necessary thereto have been granted in the statutes, so little has the need for such service appealed to executive officers that these powers have never been used. As has already been pointed out, the law makes it the duty of the Comptroller of the Treasury to prescribe the form in which all public accounts shall be kept and rendered. The law has also provided for the making of allotments. Neither of these laws has been executed in such a manner as to make it of the President currently to to effective either for administrative or legislative purposes. But the not sufficient to make effective such a service; there must also be an organization provided; there must be a personnel through which powers may be exercised. There has been no personnel provided for giving attention to the central executive consideration of questions of economy and efficiency of service. In a great private corporation the comptroller of the corporation is one of the strongest arms of the executive. Many public corporations, municipal and State, are coming to recognize the need for the creation of just such a service. The enforcing of executive responsibility with respect to economy and efficiency depends on the creation of an effective office of central record and executive control. A further means for the enforcement of executive responsibility is to be found in the power of the Congress to investigate the administration. In the past these investigations have been of relatively small importance. As between the Congress and the administration there has been a feeling on the part of Members of Congress that information is to be developed by direct and cross examination of witnesses by the committees of the Congress The proceedings have grant of power is been quite similar which the particibe investigated are always on the defensive. In preparing for such inquiry, however, the committees of Congress have not the ordinary means of a court for developing their cases. Both the evidence and the preparation of the brief are in the hands of the persons to be investigated. In the descriptive part of this report, attention has been called to the fact that expenditure committees have existed for years with full power to do everything necessary to fully inform the Congress with respect to economy and pants in the to that of a criminal court, in prosecution to efficiency of public expenditures. The relative futility of the efforts committees has been such as to cause them to become inoperative, except occasionally as the controlling power in the Congress of these MEANS FOB ENFOEOING EXECUTIVE EESPONSIBILITY. 221 may shift from one party to another, thus giving to the incoming majority reasons for giving unfavorable publicity to the acts of the party represented by the minority. Instead of seeking to control administration tlirough depriving it of the exercise of discretion in the transaction of public business, the recommendation of the commission is that the Congress shall definitely assign the duties which come properly within the scope of administrative responsibility and then shall prescribe such conditions and require such an accounting as will disclose promptly and accurately the results of the exercise of the executive discretion or indiscretion. By so doing not only will the executive have brought home to him the need for giving careful attention to every act as a matter of self-protection, but also every Member of Congress and every agency of publicity may become a potent factor in bringing the service up to a high state of efficiency. The present procedure is one which induces the Congress and the administration to deal with each other on a plane of lack of mutual confidence for each to be in the attitude of trying to deceive the other but the administration itself and its several branches and divisions are handled in the same way. Each Secretary is carrying on his business with little or no information given to other Secretaries or the President with respect to what he is doing. Each bureau and division chief under the Secretary is in like manner carrying on the busiaess under his control. Eor it, he alone assumes responsibility. He gives to the Secretary and to his fellow chiefs only such information as seems to be necessary in order to get along. He has assumed He goes directly to the a responsibility which can not be enforced. Congress and deals directly through its Members for his funds (he may not even be known to the Committee on Appropriations, preferring rather to get some one else to represent him) He may obtain funds for purposes against the wishes of his superior, and even against the written recommendations of the President. Each member of the administration is in the attitude of "dealing in the dark," so far as other members of the administration and the Congress is concerned. One of the most important features of the commission's recommendation is that which requires that every plan to be executed be made an open book, to be read by the Congress, by officers of the administration, and by the public. Any committee of Congress wishing to know what is being done, what organization is provided for doing the work, what moneys are being expended, how they are being " — — . expended, how it is proposed that they shall be expended in the future, can obtain this information at once without waiting for the dilatory and slow results of the special inquiry. The power of legislative control over an administration under such circumstances would be great; but the greatest power to enforce responsibility would be through the possibility of making the a-cts of officers public. THE NEED FOE A NATIONAL BUDGET. 222 In discussing the subject of the ultimate means of enforcing lesponsibility on officers of constitutional government special atten- tion has often been called to fhe advantage to be gained through the The British system. virtue of this system, as described by writers develop between the legislative and executive branches the question at issue may be at once referred to the people, either through the dismissal of the cabinet or by executive dissolution of the legislature. The assumption is that there is no means provided whereby public opinion niay operate effectively on officers of government in the United States. The fact is that both the executive and legislative branches of our and publicists, lies in the fact that in case differences Government are highly sensitive to expressions of public opinion. The adoption of the many recommendations of the commission would make As has would be made whereby not only each branch of the Government would be taken into the confidence of the other branches, but also the plans and activities of all branches would be this influence been times more powerful than at present. said, provision kept constantly before the people. Eecognizing in the President not only the constitutional power, but also the possibility of getting before the country in a most effective way the proposals of the administration- and of supporting these proposals with such details of fact as will enable the public press and citizen welfare organizations to discuss tutional them intelligently; power of policy; recognizing in the Congress the consti- to consider these proposals in determining questions recognizing the desirability of having the details of busiby those who must transact it the concrete recom- ness determined — mendations of the commission provide for giving publicity to each act of each group of officers or agents and for basing this publicity on complete, accurate, and prompt statements of fact. The plan of the commission for enforcing responsibility is effectively to lay the foundation for the forming of public opinion with respect to all affairs of the Government; to do this through such governmental agencies as have been provided; for giving expression to pubhc opinion to rely on the constitutional rights, free speech, free press, petition, remonstrance, and peaceable assembly which have been reserved to citizenship; and for the ultimate enforcement of public opinion to rely on organizing the electorate for the purpose of selecting officers who may be in sympathy with or subject to the promotion and execution of definite policies. Under our system of government it is thought that the President may become even more effective than the prime minister of England and that the Congress may become even more effective than ParUament by having definitely assigned or placed upon each the exercise of such powers and the assumption of such responsibiUties as under the Constitution it may be fairly assumed were intended to be placed MEANS FOE BNPOECING EXECUTIVE BESPOlSrSIBILITY. 223 upon them. Concretely stated, it is thouglit that making the President responsible for getting (by means of estimates prepared in the manner which has been outlined) the proposals of the administration before the country at the opening of the session of the Congress, would give to the President and to the Congress the benefit of the advice of officers who are in contact with the execution of policies; give to the Congress the benefit of careful consideration and revision of requests by executive heads; give to the President the benefit of by representatives of the different sectional, economic, and social interests in congressional debates and acts of appropriations; give to the country the result of the final consideration of measures which are submitted to him by the Congress for approval or veto. the careful consideration Nor is the country entirely without the means for promptly expressing pubhc opinion on the Government through the electorate. In the first instance this may appear in the by-elections, the result of which may entirely change the attitude of the Congress toward policies submitted to them for consideration. Again, the Executive has before him constantly every judgment which may be passed upon the adminIn considering the question of enforcing istration by the' electorate. responsibility these facts must also be taken into consideration: (1) That under the Constitution tliere is little possibility of the Executive taking action which will seriously involve the country or the Government without the cooperation of the Congress whose action is con- stantly subject to the influence of elections in which favorable or unfavorable opinion may be expressed in relation to any policy which may be proposed or established that may have a bearing on the welfare of the country; (2) that in case a vital controversy may exist between the Congress and the Executive at a time when an issue may not be promptly carried before a presidential electorate for settlement there is also the possibility that the Congress may refuse to appropriate for a service which has been administered in a manner that is deserving of rebuke; (3) the President may refuse in the case of appropriations not mandatory in character to expend money which has been appropriated for purposes that do not meet with his approval. For although under the Constitution no provision is made for the President to express approval or disapproval with respect to specific items of appropriation acts, the character of many of the acts of appropriation is such as necessarily to leave to the discretion of the President what amount shall be expended. This practically necessitates placing in the hands of the President discretion to refuse to expend money for purposes which are thought not to be necessary to the public welfare. But further than this it may be said that there is practically no danger to be feared from action of the Congress which would limit 224 THE NEED FOB A NATIONAL BUDGET. the exercise of its own powers of policy determination at such a point as to leave to the Executive the determination of all matters having to do with the contracting and purchasing relations. This discretion hav- ing been left to the Executive to be exercised under such conditions as may be properly attached by general law, the whole problem of budget making, of estimating, appropriating, and considering matimmensely simplified and the foundation laid for vastly increasing the economy and efficiency with which the affairs of government may be conducted. ters of appropriation will be PART III. PRO FORMA BUDGET AND SUPPORTING DOCUMENTS. XXIII. PRO FORMA BUDGET. XXIV. DOCUMENTS SUPPORTING THE BUDGET SUGGESTED BY THE COMMISSION. XXV. REASONS FOR THE SCHEME ADOPTED BY THE COMMISSION FOR THE RECLASSIFICATION OF EXPENDITURES, APPROPRIATIONS, 49365—12 15 AND ESTIMATES. 225 PART III -PRO FORMA BUDGET AND SUPPORTING DOCUMENTS. XXIII. PRO FORMA BUDGET. As was said in the introduction to this report, by the commission that the President each year it is recommended at the opening of Congress submit a budget which would be in the nature of a definite program of Government business to be financed. An outline of the contents of the proposed budget would be as follows: I. II. Budget message. Summary financial statement. Budget Statement No. 1 Current balance sheet, showing assets, liabilities, and reserves. Budget Statement No. 2: Fund balance sheet, showing : condition of the general fund, sinking fund, special funds, and trust funds. Budget Statement No. with summary 3 Operation account, together payments, and : of capital outlays, debt borrowings. Budget Statement No. 4: Present and estimated condi- tion of current surplus or excess of resources available meet general-fund obligations over liabilities and showing the result of the operation of the financial policy of the Government during a period of to reserves, years. III. Summary of governmental contracting and purchasing rela- tions. Budget Statement No. 5: Summary of estimates, current allotments, and expenditures classified by objects, or services and things purchased and paid for. IV. Summary of estimates. Budget Statement No. 6 Summary of estimates of revenues and borrowings of current and ensuing years com: pared with actual revenues of three years past. Budget Statement No. 7: Summary of estimates and ex- penditures for the ensuing year and of allotments for the current year compared with actual expenditures for three years past, grouped by units of organization. 227 228 IV. THE NEED EOK A NATIONAL BUDGET. Summary of estimates —Continued. Comi^arative statement of estimates, appropriations, and expenditures by organization units and bills (with references to the Book of Estimates, the Digest of Appropriations, and reports of Budget Statement No. 8: expenditures) Budget Statement No. 9: Recapitulation of estimates and expenditures by organization units and functions. Budget Statement No. 10: Recapitulation of estimates by functions, bills, and committees by which bills^ are reported. BudgetStatementNo.il: Recapitulation of estimates and expenditures by functions and organization units (with references to summaries of estimates in the Book of Estimates) Budget statement No. 12: Recapitulation of estimates and expenditures by functions and character of expenditures. Budget statement No. 1.3: Recapitulation of estimates and expenditures by character of expenditures and bills. V. Summary proposed changes in law classified hj governwhich such changes relate. Budget statement No. 14: Summary of proposed changes in organic law; that is, in law pertaining to the organization of the Government and the powers, duties, and mental of activities to limitations of officers. Budget statement No. 15: Summary of proposed changes in law pertaining to the raising of revenues and the making of loans. Budget statement No. 16: Summary of proposed changes in law pertaining to estimates, appropriations, accounting, and reporting, and the conditions governing the expenditure of money. I. BUDGET JfESSAGE. In the opinion of the commission the budget message would be one of the most important documents that would be laid before the Congress. The purpose of the message would be systematically each year to cover the various subjects pertainmg to (1) the finan- program of the Government, (2) the economy and efficiency with which business has been transacted, (3) the work proo-ram of the Government, and (4) changes in law which were deemed to be necessary to increasing the economy and efficiency with which the cial ]:)ublic l)usinesR was transacted. In the discussion of these subjects PBO FOBMA BUDGET. 229 would be made to the summaries of fact contained in the budget statements attached. The general purpose of the message would be not only to get the proposals of the administration before special reference Congress, but to make the information available to the public in such and concrete manner that it could be readily understood and fully appreciated. As has been stated in the report, it is conceived that the President is the only; person in the Government who represents the country as a whole; that he is in a position to effectively dramatize or present in popular form any program which is to be proposed for consideration; that by calling attention to the important things in the program which is submitted; that by raising questions with respect to past policy; by definitely outlining questions which have a bearing on the policy to be pursued in the future the President, through the various avenues of publicity that are open to him, would be able to get before the country every aspect of the proposals submitted to Congress as promptly and effectively as if each citizen were a member of that body and had sat and listened definite to the reading of the message. II. SUMMARY FINANCIAL STATEMENTS. The following would be the forms of ments submitted as a part of the budget. summary financial state- — 230 THE NEED FOE A NATIONAL BUDGET. Budget "Statement No. 1. Current balance reserves. sheet, showing assets, liabilities, and PEO FOEMA BUDGET. Budget Statement No. 231 2. Fund balance sheet, showing condition of the general fund, sinking fund, special funds, and trust funds. — 232 THE NEED FOR A NATIONAL BUDGET. Budget Statement No. 3. outlays, Operatioii^.account, together viith payments of debt, and hoirowings. summary of PRO POEMA BUDGET. 233 Budget Statement No. 4. Present and estiviated condition of the current surplus, or excess of resources available to meet general-fund obligations over liabilities and reserves: Comparison by years. Items. Description. 1911. General-fund surplus, July Revenues for the Customs fiscal 1, 1910. _ year 1910-11 Internal Corporation tax Public lands Postal Miscellaneous jExpendituresfor the fiscal year 1910-11 General government overhead National defense Civil purposes (other than postal service) Postal service Excess of expenditures over revenues , or Excess of revenues over expenditures Less borrowings (or plus) Net increase (or decrease) in general-fund surplus during the fiscal year 1910-11 1912. General-fund surplus, July 1, 1911 Estimated revenues for fiscal year 1911-12 Customs Internal Corporation tax Public lands Postal Miscellaneous Estimated expenditures for the fiscal year 1911-12 General government overhead National defense Civil purposes (other than postal service) Postal service Estimated excess of expenditures over revenues Estimated excess of revenues over expenditures : or Less (or plus) estimated borrowings Estimated net increase fiscal , (or decrease) in general-fund surplus during year 1911-12 1913., Estimated general-fund surplus, July 1 1912 Estimated revenues for fiscal year 1912-13 Customs , Internal Corporation tax , , Public lands Postal Miscellaneous Estimated expenditures for the fiscal year 1912-13 General functions National defense Civil purposes (other than postal service) Postal service Estimated excess of expenditures over revenues or Estimated excess Less (or plus) of revenues over expenditures estimated borrowings Estimated net increase (or decrease) in general-fund surplus during the fiscal year 1912-13 Estimated general-fund surplus, July 1, 1913 , , Surplus. THE NEED FOB A NATIONAL BUDGET. 234 S) •-I 03 m PBO FORMA BUDGET. 235 a ft P4 a a I CO m ^OOO CO CM lOi—l(M .-I oo CO 00 CO lOCO lOCO o oo II I? 03S^ ^S ft2 tB £) -o ^ O nzl Sa ^§ II .S +J a o 2 5? is §1 M © d fH^ a -B-u Sp «r§ « /3 t) 3 t3 m a'2 .a —StJOggg 1^ 4J WJ S 034^ p,03^ £" a*P 1>, ; a Pi g S o 3 w e [^ 2-^ _C Bails ft o3 -i e4 •d , g,o s 6S ci r^ (TO "O o^ 03 E lllll^?^^ H W CO '^ lO O 1- 3 M a td o BO THE NEED FOR A NATIONAL BUDGET. 236 o CO o P CD 3 CD 3 o o s PRO FOEMA BUDGET. CO .-I o in CI 00 vO 00 .-(00 CO CI oo iJ^ O lO [^ t-.- OCO 237 r- 2 O-l br. o oc o o o o oo c O CO m -T' o oo -^ o o CO CO -o Ci 00 O CO d u^ ^^ lO CO CO CO C-Tt^ CO I^ If?.-! 00 GO ;o CO CO CO (N r:~ 'jD --( >-i 1 '-' IcO f CM CO I mO - o; IS §5 2 ' a R 3 3 o o 39 2 = a.9 2 s 5=5Hgc.2.SaJ&" o aj ^ o ti=f E.i: r-I TjH "P U CO "vcp: -I CO CO CO r^ ir: "J . \, s •=« 1 THE NEED FOE A NATIONAL BUDGET. 238 a B O C^ CO CO CO -^ lO cscc CO I> -^ CO en OS I— r Q ©^ O O o Oi-( .-to V, p, o s s° ai a> as o h s o O 3 5s ^. cop (M lO ao CD CO CO o oooo inoiooooooo lOO-rhcOOOSoO s a g So s •2s •S !•§ I •is a as. § v a; (NOiOlr-OO-^CO (N (N 1-1 _r-* '-; 1-* iQ lo lo x bo &^ ^ 2-2 -g CO CO CO CO CO 0-J3 SB S Sf I ^^^ pR a o OS g 9 S a as .9 a oT a Po W^ -. o a O opH .ti o §*" "^ so -^ -i, a a ilil S o C 1^ 'o fcj a c p ^f^ SS M llll-iili <D bop, l.a-g.s © s *- <dO 3fM 2; M 3a f -«iS^<!tq PBO FOEMA BUDGET. 239 03 t~ Oi CM O ooio r^ c4cOQJ CO e<no o cooom r-* i-i t— Oil— i-HO CO lo" ^"1 COOlOCSIOOCOQSOOliSOO^COO-^OOOtN OWoioif3MC^o6i--<t£Jr-^O^COO-*Ci6<£5c4M' ^COCOCOI^-COOOr-Tfi—(-3*COI'-O0l'~-CDC^CTCO * (Noog. •3 - i-H Id r- iQ lOCOi—i-#OOcOT-*COU3-r CO O f c: lO 05 . 03 CO CO lO -^ CO CO -^ (O r lO 00 >0 CO t— rH . . Oi—lOOlNCTiOilMOOOOr- CD OJ C^ 1— lo O O m t- r- I lO CO O >0 C^ CO lO tH !>• 1^3 <3> i-H O I +^ >0 OM o Cno.-iO ^ ooco t— O) -: C31 i-H Tfooco-^cococoiMiNio-a'inoo ** CO COCJJ .-i-*c3oor--r-ot~--*oow3cocNi— »0(N OiCO io"orcD"co"coio",-rco'co"co"coorr-r oTt-^r-^i-T .H(MO)03CO-^i-l-e<00':OOOi—lOJt- w ^ ^ QOCO(M (N c5 a P-1 o 838 I— (MMI^OOCTOOIMOOOc'iira kQO>0 0-. OOCTiCSJi-HTflOincOcO COO^oSOOTC-lCOtNiOIOCOaJCO io"w'i>r-ci^tcrt>*i-rcrco"c^t>'cr(N" COCOrH en M mi-HCOtH 240 THE NEED FOE A NATIONAL BUDGET. PEO FOEMA BUDGET. 9 241 S coo CIO CO .g ITS ft mo coo cno ooo lOO ft « ^Sp=': a|aS.2 o fci £ fH b' §11 si ^4J LO ® '(II .2 '^ iJ«S go* §3- §3 M ^g i-j CD <D i a-d&l! I I'S-ai^ a o p^a g<N 49365—12 16 CO -» THE NEED FOB A NATIONAL BUDGET. 242 "*-> CO g Si o ft P H a •a m > o Ob e H Q 2; e PEO FOBMA BUDGET. SCO 1— 00 r-r-i-io 00 lO-^lO OOO -riH M o; OS OO (i C^ OO -rf r-l O C-] -^ oo OCIi oo O -* C~ O t-i>.-^cooo'*(0 '^COCO'OCO^OOO 1^(^i:OIOtPO(NCO <;d (M OCOOI -^ Tf CO lOi-H --1 i-i O COTfi—lOOcO'-'COCVl oorOOl ji O COO ur3 oo O -<) lO O Oa (M (O CO ioh~-*(rqoinc<io O IQ C^ l-~ O?.—ICO'Oi-HCJ:«3CO i-H t- 243 oo CI OSCOCJ -r 00 o; CO IQ O .-H tLCO s ^ „-05 lO (N CO C5 CO "OO CO Oi I lO 00^ S 1 M f-1 COCO ft ?J S^ 3^ w 3 o g/30 g.^^-3 ^ 3 3 3 mj o 3 o I I 1 ^ .s3:=i g gdx; "^ o d (U b t: T3 1: g d ri d o o d o 2> 'I- iJ <1J C^ -^ ^ t? ^ 2 -g a> d -^ -3 "^ t^-*^ -^ = r3't-rt°3oa3 tO N 2.2--2 Sis 33.|S£8,h330; :r^ i> fc; t-. o '-' -^ -S -I-, o .£ 3 o o I QJ <D vh (u Eft uy d -^ ^ THE NEED POE A NATIONAL BUDGET. 244 ?i a P 5 s o o PKO FOEMA BUDGET. 00 CM CO (M C^ O O CM Oi CO OiO) OI> 3 OO 1-1 o icco O t^ 00 i-l CX) in 245 C^ CO . o oo o o o o« DOC CO J. '&2 S ft nS- K ft 5*s a 33 .g o 3 o o fl g .£ fl ^ d .2 g S o 3 3 Gb-^ <D a> a) a ^ o d cl 03 u g a a C ^ ^ rj S,s OT^d O O a rt O OJ IM Cl> Q 3 ^ ^ 13 O- 3 fl 3 246 THE NEED FOE A NATIONAL BUDGET. 1 PEO FOBMA BUDGET. 247 o o cs O 00 t:D si jgo -i Mis rj Q 3 OJ S^-S CD ^ O ^g CD (C-C c <!e THE 248 ISTEED FOE A NATIONAL BUDGET, O fl CD ;3 I- +-> !^ O p o ^^ oo I £ I o a n PKO FOEMA BUDGET. BtTDGET Statement No. 9. Recapitulation of estimates for 1913 1911, by organization units and functions 249 and expenditures for ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS. Organization units and functions. THE NEED EOE A NATIONAL BUDGET. 250 Budget Statement No. 9 .—Recapitulation of estimates for 1911, by organization units 1913 and expenditures for —Continued. GOVERNMENT FUNDS — Continued. and functions ESTIMATES AND EXPENDITURES OF Page Book Organization units and functions. of of Estimates Expenditures for for 1911. 1913. Estimates. EXECUTIVE DEPAETMENTS— continued. — Department of State Continued. Promotion and protection of tlie public health Care and education of the defective, dependent, and delinquent Promotion of education, art, science, and recreation Department of the $5,896.41 2 General functions National defense by land National defense by sea National defense expenditures on account of past wars Promotion of friendly relations with foreign nations and protection of American interests abroad and fisheries, 2,881,737.14 2, ,523, 040. 5,278,487.66 6,190,849.31 84 1,995,649.48 2,398,487.95 2,083,745.31 10, 000. 00 100,000.00 10,000.00 197,213.30 163,640,170.04 97, 988. 93 113,998,836.09 — of agriculture, forestry, 5,810,319.66 7,310.46 33,642,927.12 79.59 134, 767. 76 851,051.27 141,825.31 779,876.74 and recreation Local government of Justice Post Office Department. < Promotion of transportation and communication other than postal service Postal service Navy 5,186,092.41 '4,466,774.70 3,666,346.49 3,106,290.37 1,466,086.67 63,659.36 1,182,180.84 178,303.49 262, 910, 653. 00 1241,329,530.75 235,000.00 262,676,663.00 185,862.46 241,143,668.29 » General functions Care and education of the defective, dependent, and delinquent Local government of the 86,892.06 116,969,633.64 362,872.57 6,944,676.46 32,647,216.44 of the public domain. Care and education of the defective, dependent, and delinquent Promotion of education, educational research, literature, Department 156,965,657.83 39,267.64 than postal service Care, utilization, and distribution Department 2 80 and protection of game Promotion of transportation and communication other art, 76,591,026.35 62,894,626.84 292,700.14 2, 442, 981. linquent Local government Promotion I 462. 70 Promotion of commerce, banking, manufacturing, and mining Promotion of transportation and communication other than postal service Promotion and protection of the public health Care and education of the defective, dependent, and de- War.. .53 2,210.62 114, 707, 162. 61 order of 12, 805. 1127,416,018.63 Treasury General functions National defense by sea National defense— expenditures on account of past wars. Protection of persons and property and maintenance of Department $31, 603. 75 26, 569. 43 59, 956. 00 {including Marine Corps). s 128, 696, 600. 90 '119,142,659.13 128,542,281.87 118,954,140,19 1,485.57 of agriculture, forestry, and fisheries, and protection of game Promotion of transportation and conununication other 94,831.00 94,815.02 than postal service Local government (Guam) 45,363.80 14, 124. 23 80,488.75 11,729.60 National defense by sea National defense— expenditures on account of past wars. Promotion Including salaries and expenses of the office of the Solicitor of the Treasury (paid by the Department and salaries of the Solicitor of Internal Revenue and one clerk. Including share of expenditure tor the State, War, and Navy Buildings, excluding expenditures for Library of Congress grounds. I Excluding salaries of the Solicitor of the State Department, the Assistant Attorney General for the Interior Department, the Assistant Attorney General for the Post Office Department.'and the Solicitor of Internal Revenue and one clerk; salaries and expenses of the offices of the Solicitor of the Treasury Department, and the Solicitor of the Department of Commerce and Labor; and salaries and expenses of the judiciary and court officers. * Including the salary of the Assistant Attorney General for the Post Office Department \f (paid by j the ' of Justice), 2 Department " of Justice). Including share of expenditures for State, War, and Navy Buildings PEO EOBMA BUDGET. Budget Statement No. 9. 251 Recapitulation of estimates for 1913 and expenditures for and functions Continued. — 1911, by organization units ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS Page Organization units and functions. Book of of — Continued. Estimates Expenditures for 1913. Estimates. for 1911. EXECUTIVE DEPARTMENTS— continued. Department of the Interior i,061,269.60 General functions National defense expenditures on account of pastwars. Protection of persons and property and maintenance of — 1 $193,504,798.27 177,514.40 154,666,909.84 136,003.80 169,907,446.20 1,454,068.44 1,094,426.04 order 735, 650. 19 Promoting interests of laboring classes and providing lor general economic welfare Promotion of agriculture, forestry, and fisheries, and protection of game Promotion of coimnerce, banking, manufacturing, and mining 9,061,620.05 61 2,663,134.46 3,367,632.84 139,866.57 3, 312, 088. Care, utilization, and distribution of the public domain Promotion and protection of the public health Care and education of the defective, dependent, and 3,287,766.77 136,177.24 delinquent Care and education of the Indians and other wards of the Nation Promotion of education, educational research, literature, art, 8,749,791.19 and 972,911.06 510,774.49 11,065,347.84 12,836,778.19 22 323,681.99 2,706,021.67 355, 666. 87 23, 364, 452. 00 19,038,339.62 48, 699. 04 49,288.03 4, 025, 012. recreation Local government D epartment of Agriculture General functions Protection of persons and property and maintenance of 4,766.31 3,750.24 1,740,461.93 1,613,368.29 7,917,373.43 6,768,829.70 order interests of laboring classes and providing for general economic welfare Promotion of agriculture, forestry, and fisheries, and protection of game Promotion of commerce, banking, manufacturing, and Promoting mining Promotion of transportation and communication other than postal service Care, utilization, and distribution of the public domain. Promotion and protection of the public health Local government Department of Commerce and Labor^ 2 4,998.32 5,799.11 245,888.92 8,437,718.61 4,363,665.44 601,000.00 120,856.66 6,092,236.44 3,878,027.42 16,368,630.11 20,884,545.95 108, 433. 82 86, 853. 64 104, 253. 76 20, 361. 23 6,089,466.66 4,088,513.62 General functions of friendly relations with foreign powers and protection of American interests abroad Kegulation of commerce, immigration, and naturalization Promoting interests of laboring classes and providing for general economic welfare 606, 194. 83 2 Promotion Promotion of agriculture, forestry, protection of and fisheries, and 310,684.16 1,147,324.84 1,029,210.96 and game Promotion of commerce, banking, manufacturing, and mini ng Promotion of transportation and communication other than postal service Care and education of the Indians and other wards of the Nation Promotion of education, educational research, literature, art, 311,022.97 798,785.00 663,726.33 7,134,820.04 6,466,913.48 38,971.95 21,284.31 1, recreation 643, 138. 73 8, 180, 410. 58 OTHER GOVERNMENT ESTABLISHMENTS. Civil Service Interstate Commission — General functions Commerce Commission—Regulation merce, immigration, and naturalization 327, 876. 34 398,265.00 of com1,935,000.00 1, 394, 402. 89 Including salary of Assistant Attorney General for the Interior Department (paid by the Department of Justice); excluding expenditures for the Capitol Bunding and Grounds, for the Civil Service Commission, and for the government of Alaska. -11 / , T n 2 Including salaries and expenses of the ofBce of the Solicitor of Commerce and Labor (paid by the Department of Justice). 252 THE NEED FOB A NATIONAL BUDGET. Budget Statement No. Q.—Recapilulation of estimates for 1913 and expenditures for and functions Continued. 1911, by organization units — ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS Organization units and functions. —Continued. PBO POEMA BUDGET. Budget Statement No. 253 9, Recapitulation of estimates for 1913 and expenditures for 1911, by organization units and functions Continued. — ESTIMATES AND EXPENDITURES OF TRUST AND PRIVATE FUNDS. Organization units and functions. 254 c-- THE NEED FOE A NATIONAL BUDGET. PEO rOEMA BUDGET. s 8 O 255 THE NEED FOR A NATIONAL BUDGET. 256 * « C3 Safe's nor f^ ft to-* CO rH cqo * oo -* CS O O "^ O GO lO i;0 f—' ffi la o O 2.0 iQOO'-H-^KI'OOO lO <>j LO CO CI * O lO CO IQ O r-f COCOtNi « Mi .9 .a W rt TO .3 § o -J3 §•3 3 s-i o 2 a o ft'C'C ^tJ ago CBEH •cS oO .a 03 O o ft WtcQ &? bid £;: fthCO ^ ft-c: PEO FOKMA BUDGET. 8) oc O: o O T-l-^ O r- CC o isg 2 ^ •2^ o r-l S'oB SS'3 a tj^ g:^-! 3=2 gffi 49365—12- -17 CO O 257 THE 258 jSTEED fob A NATIONAL BUDGET. Budget Statement No. 11. Recapitulation of estimates for 191S and expenditures for 1911, by functions and units of organization. ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS. Amounts covered by Refer- estimates. ence to Fumctions aud units ol organization. supporting sched- Amounts not covered by estimates, 1911. 1913 ules.' Grand total General functions. S989, 783, 210. 55 3902,009,056.70 134,962,647.26 83,099,681.64 The Congress: Senate, including the Vice Presi- dent House 1,749, 619. 00 4,637, 680.25 of Representatives Joint committees and commissions and other joint expenses. Capitol B uilding and Q rounds . . Capitol Police Government Printing Office 1,865,047.93 927, 493. 10 4, 186,993.48 00 00 861, 976. 09 83, 682. 46 68 57 2,260,350.53 697,208.70 200, 540. 00 225, 000. 00 197, 122. 12 202, 706. 78 75,000.00 46, 742. 76 278, 800. 78, 450. 2, 243, 325. 687, 697. Library of Congress The President, including executive boards and commissions: The Executive Office TheTarlfl Board Commission on Economy and Efficiency The Judiciary: Supreme Court Circuit courts of appeals, circuit, district, and Territorial courts. Court of Claims Commerce Court Court of Customs Appeals 161,000.00 151,08L10 5,107,665.00 98,800.00 74, 500. 00 75, 580. 00 4,712,160.27 87,391.91 36,789.60 73,418.20 38,301.67 32, 796. 63 62,894,526.84 86,892.06 3,106,290.37 136,003.80 49,288.03 86,853.64 Executive departments: State Treasury 2 War 114, 707, 162. 61 97,988.93 3,656,346.49 177,614.40 48,699.04 108,433.82 Justice Interior Agriculture Commerce and Labor. Other Government establishments: Civil Service Commission General Supply Committee National defense . By land Department of War. By s»a Department Department Department of the Treasury.. of of the Navy of past wars of tne Treasury. of War of the Navy of the Interior... Civil functions. Promotion foreign 327,876.34 402,918,347.86 401,423,316.4; 113,998,836.09 115,959,633.64 113,998,836.09 115,959,533.64 128,542,281.87 119,609,712.90 128,542,281.87 292, 700. 14 362, 872. 57 118, 954, 140. 19 160,377,228.40 165,854,069.93 War Expenditures on account Department Department Department Department 398,265.00 36,388.00 of friendly relations IV 154,566,' 909.' 84 462.70 5,944,676.46 1,4S5.57 169,907,445.20 436,686,961.14 402,780,947.82 5,810,319.66 with nations and protection of American interests abroad Depajitment of State. Department Dmjartment Le Labor. of War. of Commerce 4,534,301.36 4,368,375.93 4,430,647.61 4,308,757.16 39, 257. 64 104,253.75 20,361.23 and See Book of Estimates, Statement No. 2, p. 296. Largely in relation to the administration of the national debt. PEO FOKMA BUDGET. Budget Statement No. II.— Recapitulation 259 of eslimales for 1913 and expenditures for 1911, hy functions and units of organization Continued. — ESTIMATES AND EXPENDITURES OE GOVERNMENT FUNDS — Continued. THE NEED FOB A NATIONAL BUDGET. 260 Budget Statement No. U.Secapitulation 1911, by functions ESTIMATES AND EXPENDITURES OP Functions and units of estimates for 1913 and expenditures for — Continued. GOVERNMENT FUNDS — Continued. and units of organization of organization. Reference to supporting sched- Amounts covered by estimates. Amounts not covered by estimates, 1911. 1911 ules. Civil (mictions— Continued. Promotion andprotection of the pub- XIV health lie Department Department Department Department of of of of State the Treasury. the Interior... Agriculture... Care and education of the dependent, defective, and delinquent Department Department department Department Department of State of the Treasury. of of Justice of the Interior.. .57 56,133,232.05 6, 896. 41 1,995,649.48 136,177.24 4,363,656.44 31,603.75 2,083,746.31 139,855.57 3,878,027.42 2,474,667.06 1, 1,465,086.57 972,911.06 11,076,632.15 12,876,750.14 11,055,347.84 12, 836, 778. 19 21,284.31 38, 971. 95 War Department of the Interior Department of Commerce and 716, 167. 20 12,806.63 10,000.00 406.34 1,182,180.84 610,774.49 26,669.43 10,000.00 Care and education of Indians and other wards of the Nation Labor. 501, 278. 1, .". of education, educational research, literature, art, and recrea- Promotion XVII tion library 6, 163, 073. 81 Office) National Botanic Garden Department Department Department Department Labor of State of AV ar of the Interior of Commerce Smithsonian Institution Commission of Fine Arts Local government. Department Department Department Department Department Department 860, 1S3. 93 12, 189, 455. 68 Congress (Copyright of of the Treasury . of . . of Justice of the Navy or the Interior... of A griculture. . War Smithsonian Institution District of Columbia 29,893.75 59,956.00 134, 757. 75 4,025,012,22 161, 427. Of) 29, 882. 63 2, 210. 52 141,825.31 2,706,021.57 and 784,351.67 10, 000. 00 8,180,410.58 9.58, 114. 29 9,553.62 15,215,260.79 14, 755, JIO. 77 1, 043, 138. 73 100, 000. 00 197,213.30 861,061.27 779, 876. 74 178, 303. 49 11, 729. 60 356,.556. 87 606, 194. 83 63. 669. .35 14, 124. 23 323,681.09 601,000.00 243,193.45 12,776,850.60 116,768.83 12,250,906.60 Territories Arizona New Mexico Alaska Hawaii .32,250.00 33,000.00 131,950.00 44,600.00 100,067.59 96,817.65 112,014.24 51,202.03 PRO F^EMA BUDGET. Budget Statement No. 261 11. Recapitulation of estitiuUes for 1913 and expenditures for 1911, by functions and units of organization Oontiniied. ESTIMATES AND EXPENDITURES — 01' TRUST AND PRIVATE EUNDS. THE NEED FOB A NATIONAL BUDGET. 262 s- .s PRO FOEMA BUDGET. lO oo O to 1-100 o to cod I-IOO 263 264 THE NEED FOE A NATIONAL BUDGET. PEO FOEMA BUDGET. tH 265 266 THE NEED FOR A NATIONAL BUDGET. PRO FORMA BUDGET. 267 SSJ. d e^ o &^ CO lO o d CIS CD M C 268 THE ITBBD FOR A NATIONAL BUDGET. PEO FOBMA BXJDGEI. 269 3: 0»ti 00 00 CO to 00 iQ ?ooo CO to to 13^ GO oa CM t^ ©i Ob O t>-QO '3^ O 00 CO Go csi ©^ coo 10 to t^;^ 00 1>-E^ ro CO-=J- O ^'n oT co"-^ iCJGO S6 O <D ^-^ 3S o " ^0 O 5 f3 O 5 (D -(^ O >'^ o s s - *-< a H o^ o ^ > g s| '^^^ ft P-S'S o Ph SP.a F^ S3 -2 '3 -2 ill 270 THE NEED FOE A NATIONAL BUDGET. PRO FOBMA BUDGET. rH GO lO -^gi 1^1 271 iH >0 I—l<35>rti30-*GQrHK5 CN --^00 O (M Ol (M --^ io-i-ii-(c::i"*cooie^ rH lo i-l OOl lOiyi C^ IQCO-- r-ror-*"icrcro"«o'Go' 0--< Mi-CO oo 1:0 CO CO -=^X) ©i ii^oeo oooooi— 01 to MS 00 IQ Cft — —1 CO 03 o a a 2 a " 'T .2 J 2 u II-- H ^'5 ^ 53 05 10 00 Oj co»~< Co O S CO 94 (M eo too >iKJ> CO CO Oo CO t^ rf "^ o f: --I lis coeo 272 THE NEED FOR A NATIONAL BUDGET. s§ O CO 1^ "^ "^ lo "Q Oi <3* ©a CO "J^ lO OS t* 1:0 -f( o 05 go > O CG GO -* '-ttlO fi Oi '5<[ CD 13^ TO "Q 10 01 t- <0 rJH PRO FOEMA BUDGET. t^ to 273 CC t^ 003 CO 5*3 1>- (£i .-H >^ 0-* CO ^ SO to cod OGO OOl s§ THE NEED FOE A NATIONAL BUDGET. 274 SS as d N -; iD ^11 5 o 5-3 gg s to Its 23^ PEO FOBMA BUDGET. 39 67 775. 8,791.31 nxn. 16,610.12 42,647.64 26,887-47 8. 26, 275 276 THE NEED POE A NATIONAL BUDGET. .as I 2-9 S PEO FORMA BUDGET. CO "-h" 00*4co>ra Q= lO t-T lO »{ co^-^ 278 THE NEED FOE A NATIONAL BUDGET. PRO FOEMA BUDGET. 279 Sg in Q^ •»»" GO -^ ?-~ CD o t- Co coco CD"ccr tCSi* ^J1 G^ -^ t^ o- Oi CO o» QO,-l 00 ^ "to >-( CO CO GO >C3 lO S^ CO Oj CO -^-^ do t-^ t-^ eg cS CO Co coo o ^- CO CO OOi-H cD^- i-i->-~i 00 us ^% 280 THE NEED FOE A NATIONAL Bt7DGET. PRO FOKMA BUDGET. 'it c 281 282 THE NEED FOB A NATIONAL BUDGET. PRO FORMA BUDGET. wo So00 s; 283 . — THE NEED EOB A NATIONAL BUDGET. 284 Budget Statement No. 12 (Part 2). Recapitulation of estimates for 1913 and of expenditures for 1911, by functions and character of expenditure Estimates and expenditures of trust (AU and figures in upright — private funds type represent estimates Functions and character of expenditure. for 1913; all figures in Italic for 1911.] type represent expenditures PKO FOEMA BUDGET. 285 12 (Part 2). Recapitulation of estimates for WIS and of expenditures for 1911, by functions and character of expenditure Estimates and expendiContinued. tures of trust and private funds Budget Statement No. — Functions and pharacter of expenditure. — . . . — THE NEED FOB A NATIONAL BUDGET. 286 Budget Statement No. tures for 1911 , 13. Comparative summary of estimates for 1913 and expendiby character of expenditure and appropriation hills. ESTIMATES AND EXPENDITURES OP GOVERNMENT EUND8. Amounts covered bv estimates. Page Book Classes of ex])enditures and appropriation bills. Esti- mates. Grand Expenses total Legislative, executive, and . dicial bill civil bill Agricultural bill Diplomatic and consular bill. .. bill Fortifications bill Academy bill bill Indian bill Pension bill River and harbor Post office bill District of Expenditures for 1911. $902,009,666.70 565,642,425.32 540,738,085.91 34, 464, 753.44 60, 478, 680.87 15, 093, 773.00 4,072, 697. 41 80, 702 704. 63 32, 682, 747.31 65,347, 370. 18 11,614, 913. 71 3,215, 984. 40 ju- Sundry Naval for 1913. 783, 216. 65 i, operation, and maintenance. Military Estimates administration, for Army Amounts not of of bill Columbia bill bills and resolu- 1,306 963.27 1,020 002.61 82, 062, 874. 66 6, 590, 740. 00 683, 600. 00 4, 670, 192.30 265, 624, 063. 00 8,320. 051.89 78,818, 965.01 1,015, 003.59 746, 759.93 75, 627, 926. 17 6,232, 934. 46 683, 5,262, 232, 527, 7, 656; 416.45 436.64 075. 47 334. 05 Miscellaneous tions Deficiency 6,683,593.55 4,334,112.17 bills Recurrent definite appropri- ations Recurrent indefinite appropriations of the general fund Recurrent indefinite appropriations of special funds . . . fixed charges. For 7,467,833.00 12,450,202.68 1,839,560.00 4,701,152.24 1,255,246.34 1, 338, 169. 00 201,551,3ftl.83 205,812,770.59 32,263,842.46 0,957,_604.48 376,774.47 357,539.97 301,814.00 314,945.71 463,304.43 262,229.01 7, 100. 00 594,480.00 2,285.22 222,206.14 698,307.98 19,333.18 801.64 129,670.62 41,331.65 4,500.00 38,842.83 4,364,811.46 456,184.68 capital: Interest, rent, roy- alties, etc Legislative, executive, judicial bill Sundry and civil bill Agricultural bill Diplomatic and consular bill Army bill Fortifications bill Military Academy bill Naval 825. 16 •163,637.09 bill Indian bill Pension bill River and harbor Post office bill District of bill Columbia bill bills and reso- 4,260.00 38,860.00 4,984,400.00 1,016,812.00 Miscellaneous lutions 6,804.39 39,926.16 Deficiency bills Recurrent definite appropriations 79,400.00 Recurrent indefinite propriations general fund of apthe 24,334,399.65 23,826,637.73 1,265.00 1,316.00 161,960,120.53 166, 624 566. 99 Recurrent indefinite appropriations of special funds. For good of service: Pensions, retirement salaries, etc Legislative, executive, and Judicial bill Sundry civil bill Army bill Naval bill Pension bill Deficiency 408, 260. 30 5,715,465.48 3,686,394.76 152, 000, 000. 00 bills Recurrent indefinite appropriations of the general fund 140, 000. 00 10,620.00 282,361.19 5,071,281.71 3.001,779.44 155, 000, 000. 00 2,480,467.70 covered by mates, 1911. esti- PKO FORMA BUDGET. Bttdget Statement No. 13. Comparative summary of estimates for 1912 and expendiand appropriation bills Continued. tures for 1911, by character of expenditure ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS Classes of expenditures propriation and ap- bills. 287 — — Continued. — .... THE WEED FOE A NATIONAL BUDGET. 288 Budget Statement No. 13, tures for 1911, by character Comparative summary of estimates for 191S and expendiof expenditure and appropriation bills Continued. — ESTIMATES AND EXPENDITTJBES OE GOVERNMENT FUNDS Page Book Classes of exi)enditures and appropriation bills. Amounts covered by — Continued. estimates. of of Ksti- mates. Estimates for 1913. Expenditures for 1911. — Capital outlays Continued. For public works aud other improvements $24,645,067.16 Legislative, executive, judicial bill Sundry 10,448.80 3,774,222.77 390,430.00 civil bill Agricultural bill Diplomatic and consular bill Army bill 899, 720. 70 Fortifications bill Academy Military Naval bill bill Indian bill River and harbor bill District of Columbia bill. Miscellaneous bills and . 233,821.01 94,692.96 6,105,408.81 1,217,100.00 2,027,800.20 1,546,351.50 For equipment Legislative, executive, judicial bill civil bill 44,074.49 91,012.71 8,300,996.92 8,504,567.84 37,814,261.06 37,905,917.26 517,791.49 3,816,517.10 324,885.00 447,116.58 3,674,691.06 291,096.67 and consular Diplomatic bill Army bill 3,270,725.24 1,753,972.41 47,865.00 26,616,970.26 Fortifications bill Military Naval Academy bill bill Indian bill River and harbor Post office bill District of bill Columbia Miscellaneous bill... 1,000,000.00 60,000.00 273,571.61 50,033.38 4,407,683.41 2,672,806.44 47.983.76 21,674,360.54 113,168.02 1,062,023.61 47, 274. 73 207,127.30 bills and resolutions Deficiency 10,000.00 2,050,170.27 229, 731. 88 121,455.92 6,914,736.26 1,093,954.76 2, 004, 776. 12 743,666.40 and Agricultural bill ' 155, 363. 82 959,463.61 143,014.49 bills Recurrent indefinite appropriations of the general fund Recurrent indefinite appropriations of special funds Sundry 5,325.58 68 3, 3.30, 182. res- olutions Deficiency $25,3.57,421.33 and 1,879,786.84 1,052,347.92 bills Recurrent definite appropriations 128,974.73 Recurrent indefinite appropriations of the genera] fund Recurrent 66,507.60 indefinite apof special propriations funds For 116,669.57 284,034.77 stores and work in progress. Legislative, executive, and judicial bill 77,597,148.48 62,937,106.21 00 Sundry 55,129,632.04 2,924,616.06 3,592,068.10 6,960,000.00 9,481,070.00 85,148.60 1,946.26 42,666,062.25 1,231,139.48 2,454,504.22 6,148,212.04 9,924,834.66 49, 600. 00 Army civil bill bill Fortifications bill Naval bill River and harbor District of bill bill. . bills ?.nd reso- Columbia Miscellaneous 2, 700. lutions 908,986.33 365. 98 Deficiency bills Recurrent definite appropriations 23,891.00 Recurrent indefinite apjiropriations of the general fund Recurrent indefinite appropriations of special funds . 168,014.79 167,775.38 264, 000. 00 460,889.71 Amounts not covered by estimates, 1911. PEO POEMA BUDGET. Budget Statement No. 13. 289 Comparative summary of estimates for and appropriation bills tures for 1911, by character of expenditure ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS 191,3 and expendi- —Continued. —Continued. . : : XXIV.—DOCUMENTS SUPPORTmG THE BUDGET SUGGESTED BY THE COMMISSION. The documents which it is suggested by the commission should support the budget submitted by the President would be the following To be submitted by the Secretary 1 Booli of Estimates, of the Treasury. which would contain the following tabular matter Statement No. — 1. Recapitulation of estimates and expenditures by appropriation bills and organization units. — Statement No. 2. Comparative summary showing estimates and expenditures by functions, organization units, and appropriation bills. Statement No. 3. Summary of estimates by items of appropriation, supplemented by a statement of the beginning and ending balances and a comparison with five years' expenditures. Statement No. 4. Detail estimates of appropriations compared with allotments for current year and actual — — expenditures for three preceding years. Consolidated financial report. 1. General summaries (con'esponding with those con- 2. 3. Report on Government revenues. Report on Government expenditures (recapitulated 4. Report on contracting and purchasing relations of tained in the budget). by departments). 2. the Government (recapitulated by departments). To be submitted by heads of departments. Annual re-port. This, among other things, would contain: A 1. . 2. department balance sheet or statement showing the condition of funds and the assets, liabilities, and operations of the department. An expenditure account —a statement showing the details of expenditures, supporting the general totals carried in the 3. summary Such other statements desirable either for fuiancial statement. as may be thought to be administrative or legislative purposes. Special reports, prepared to of 290 comply with the requirements law or Executive orders. BOOK OF ESTIMATES. 291 Each of the above-suggested titles wiU be discussed in the report which is being prepared by the commission on "Government accounTing and reporting"; nothing is included in this report except "the illustrations of the character of tables to be contained in the Book of Estimates. Book — Statement No. 1. Recapitulation of estimates for WIS and expenditures for 1911 by appro%riation bills and units of organization. of Estimates. TOTAL op the GOVERNMENT RECAPITULATED BY Amounts covered by Appropriation Grand Sundry .5911,150,544.64 and 35,B4S, 267. 40 131,902, 602. 05 17,233, 462. 00 4,079, 697. 41 96,927, 98S.9S 00 7,218, 1,894 928. 63 126,260 412. 46 8,517, 440.00 152, 6S7, 750. 00 17,345, 450.00 260,938, 463. 00 12,818. 935. 50 judicial. civil Diplomatic and consular Army. Fortifications Academy. Naval '. Indian Pension River and harbor Post otRce District of Columbia Miscellaneous Public buildings Deficiency Total Government funds Sundry and judicial civil Diplomatic and consular Army. Fortifications Academy. Naval Indian Pension River and harbor Post office District of 12,818, 935, 60 Recurrent definite appropriations Recturent indefinite appropriations of the general fund Recturent indefinite appropriations of special funds. Total trust and private funds Sundry 237, 152, 739. 00 11,340, 773.96 10,595. 786.53 and 13,829.59 i,' 653." 70 'i,"456,'474,'iii.'89 13, 162, 589.05 3,498, 94,029, 6,691, 1,393, 436,42 376, 90 832. 36 789. 63 1I'6,121, 078. 29 8,885, 241.88 155, 687, 916. 45 18,416, 547. 70 257, 152, 739,00 11,340, 773.96 10, 695, 786. 53 439, 174. 70 12,167, 668. 54 17,337,100.00 87,497,655.12 11,742,185,00 1.5,885, 176.78 29,699, 422.16 13, 125, 134, 02 828, 410. 00 9,140,887,94 268, 010. 00 254,173,43 5, judicial 17-4.70 33,503, 540,83 121,314, 632. 50 440.00 760. 00 450. 00 260,938, 463.00 Columbia 241.88 902,009,656,70 928. 63 412. 46 "6,"09i,'3i3.'87 647.70 267.40 602. 05 452.00 697.41 96, 927, 988.98 7, 218, 899. 00 Miscellaneous Public buildings Deficiency Legislative, executive, 8,88.5' 18,41.5; 989, 783, 216. 55 1,894, 126,260, 8,517, 152, 687, 17,345, 3,171,012,29 166, 687: 916.45 5,180,400.00 87, 677, 666. 12 11, 942, 185. 00 81,458,761,921.34 6,691, 832.36 1,393, 789. 63 115, 121, 078. 29 12,209, 656. 58 16,886, 176.78 29,779, 649. 70 13, 401, 602. 76 8,388, 130. 20 17,337,100.00 35,380, 131,902, 17,233, 4,079, Agricultural Military 33, 757, 714. 26 121,;il4, 632. 60 13, 162, 3,498' 436. 42 04,020! .375.90 439', Pecurrent deiinite appropriations Recurrent indefinite appropriations of the general fund Recurrent indefinite appropriations of special funds. Recurrent indefinite appropriations of trust funds Legislative, executive, Amounts not covered by estimates, 1911. A^ icultural Military estimates. l:)ills. total. Legislative, executiye, BILLS. civil 1,458,761,921.34 3,171,012.29 Army. 6,091,31i3.87 Deficiency Recurrent indefinite appropriations of the general fund Recurrent indefinite appropriations of special funds. Recurrent indefinite appropriations of trust funds. . 180,000.00 200,000.00 6,180,400.00 41,988.04 180,227.54 276,368.73 8,3.88,130.20 13,829,69 1,663.70 1,460,474,111.8 —— — — —— — THE NEED FOE A NATIONAL BUDGET. 292 Book of Estimates—^Statembnt No. expenditures for 1911 by appropriation 1. bills Recapitulation of estimates for 1913 and and units of organizati-on Continued. — ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS. Appropriation Legislative, executive, bills and units and judicial Estimates of organization. Expenditures for for 1911. 1913. 833,603,540. $35,380,257.40 bill The Congress 1,749,619.00 Senate, including Vice President House of Representatives Joint committees and commissions Capitol Buildings and Grounds Capitol Police Library of Congress National Botanic Garden The President, including Executive boards and commissions The Executive The Judiciary Supreme Court 4, 637, 680. 172, 640. 00 166,937.64 163, 600. 00 960, 700. 00 119,081,10 923,710.36 73,800.00 74,600.00 73,680.00 72,384.26 78,4.50.00 and circuit, district, and Territorial courts Claims Commerce Court _ Court of Customs Appeals Executive departmentsCourt of Navy 404,420.00 00 2,068,138.00 668,310.40 1,642,190.00 942,240.00 Interior 5, 379, 840. Commerce and Labor 3, 966, 290. State Treasury Justice Post OiBce 66, 360. 63 00 00 453,003.97 10,307,863.40 1,986,487.83 497,461.27 1,610,848.00 789,768.32 4,881,994.31 3,676,490.13 368,266.00 206,460.00 289,564.37 203,055.84 79,810.00 32.260.00 10, 898, 096. War 1,362.77 22, 893. 75 647,645.00 '. 1,660,871.87 18, 078. 62 189,340.66 77,267.46 666,162.91 22,892.63 115,700.00 Office Circuit courts of appeals 25 i Other Government establishments Civil Service Commission Superintendent of State, War, Districts and Territories District of Columbia and Navy Department Buildings. 44,500.00 76,660.00 10.067.69 9, 800. 00 12,500.00 39.634.90 131,902,602.05 121,314,632.50 163, 100. 00 2,243,325.68 10, 041. 66 498, 614. 19 2, 260, 350. 53 202, 000. 00 201,6.54.33 Territory of Arizona Territory of New Mexico 33, 000. 00 16, 960. 00 District of Alaska Territory of Hawaii Sundry civil bill The Congress Joint committees and- commissions Capitol Buildings and Grounds Government Printing fTice The Library of Congress National Botanic Garden President, including Executive boards and commissions Executive office Tariff Board Commission on Economy and EfEciency The Judiciary-^ Supreme Court Circuit courts of appeals and circuit, district, and 7,000.00 7,000.00 28,000.00 226, 000. 00 75, 000. 00 30, 184. 48 202, 706. 78 46, 742. 76 978, 866. 00 25, 000. 00 2, 000. 00 12,500.00 3,660,286.22 21,031.28 1,033.94 " Territorial courts 3, Court of Claims Court of Customs Appeals Executive departmentsState 70, 000. 00 27,305,800.75 20,763,238.82 Treasury War Justice Post Office 4, 626, 166. 50 326,000.00 163,000.00 8,473,229.60 480, 000. 00 12, 375, 978. 50 Navy Interior Agriculture Commerce and Labor Other Government establishments Civil Service Commission Interstate Commerce Commission Smithsonian Institution Isthmian Canal Commission. Commission of Fine Arts Board of Arbitration on Interstate Commerce Commission Superintendent State, War, and Navy Department Building,.. General Supply Commitlce Districts and Terril^orics-— ..'. 40, 000. 00 1,936,000.00 970,850.00 47, 263, 760. 20 10,000.00 16,000.00 '. District of Columbia District of Alaska Agricultural bill (cxecLitive department—AgriciiKuro). 99,277.44 19 22,811,833.98 3,763,499.65 301,669.44 140, 538, 73 6,276,812.79 33, 321, 803. 600, 612. 11 10, 168, 478, 46 37, 760. 57 1,394,402.89 883,022,37 34,813,583,09 9,563.62 7,224.23 8,805.26 38, 388. 00 46, 900. 00 06, 000. 00 91,373,62 62, 446, 00 17,233,452.00 13,162,689.05 BOOK OF ESTIMATES. Book op Estimates — Statement No. 1. expenditures for 1911 hy apj.ropriation hills Recapitulation of esiimates for 1913 and and units of organization Continued. ESTIMATES AND EXPENDITUKES OP GOVERNMENT FUNDS Appropriation bills and units 293 of organization. — — Continued. — 294 Book THE NEED FOK A NATIONAL BUDGET. of Estimates — Statement No. 1. expenditures for 1911 hy appropriation bills Recapitulation of estimates for 191S and and units of organization Contitiued. ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS Appropriation hills and units of organization. — — Continued. BOOK OF ESTIMATES. Book of Estimates— Statement No. 295 1. Recapitulation of estimates for 19 IS and expenditures for 1911 by appropriation bills and units of organization Continued. — ESTIMATES AND EXPENDITURES OF TRUST AND PRIVATE FUNDS. Appropriation bills and units of orgauization. . . . — . . . THE NEED FOE A NATIONAL BUDGET. 296 Book of Estimates — Statement No. 2. Comparative summary showing estimates for WIS and expenditures for 1911, classified by functions, units of organization, and appropriaMon bills —Continued. I.— GENERAL FCNCTIONS— Continued. ESTIMATES AND BXPENDITUEES OF GOVEHNMENT FUNDS Page Functions, units of organization, and appropriation bills. Book of of —Continued. Estimates for Expenditures 191.3. for 1911. Estimates. — Legislation Continued. Joint committees and commissions and Legislative, executive, $186, 99$. 48 judicial bill. 18,078.62 10,041.66 Sundry civil bill Miscellaneous bills Deficiency bills and resolutions 10,22L03 148,652.17 Capitol Buildings and Grounds Legislative, executive, and judicial bill. Sundry civil bill Deficiency bills Capitol police and Legislative, executive, judicial bill. $278,800.00 115,700.00 163,100.00 861,975.09 189,340.66 498,614.19 174,020.25 78,460.00 83,68S.4B 77,267.46 6.426.00 78,4.50.00 Deficiency bills Government Printing Department Office tive, bill. of State Department overhead Bureau —sundry civil — and Librarv assignable executive, and judicial bill of 1,992,981.68 2,036,416.79 4.44S.16 463.33 448.16 —legisla- War 4,000.00 5, SJfi. Department overhead 2 Engineer Corps Overheads Assignable—sundry i Jt,Ifii.U 2 of Rolls Department 1 civil bill S6 i, 866. 73 18.62 2.57 5, 524. 74 1, 024. 74 4, 500. 00 3,863.16 308.87 3,.5.54. 29 8,142.20 9, SSO. Department of the Interior (department overhead on Superintendent of Capitol Buildings and Grounds) . . Executive direction and control. The Executive Office Legislative, executive, Sundry and judicial bill civil bill Department of 291,759.19 280, 148. 45 KOO 197,122.12 172, .540. 00 166,937.64 30.184.48 28,000.00 "War 91,219.19 Department overhead ^ 770.07 Engineer Corps 86,609.12 Overheads 16,009.12 Assignable 70,600.00 70,600.00 Sundry 70 civil bill. Deficiency I ' bills. Quartermaster's Department 3, 840. 00 Overhead Assignable— Army Line of bill Army —assignable— Army 3,840.00 bill Printing for the Congress. 'Apportioned on the basis the costs directly assignable to each class of activities ^ Per the bills In which appropriations are mad e^ for overhead expenditures, seeschef'ulc XIX of this statement ((p. 346). BOOK OF ESTIMATES. 297 — Book of Estimates Statement No. 2. Comparative summary showing estimates for 19 IS and expenditures for 1911, classified hy functions, units of organization, andappropriation bills Continued — I.- GENERAL FUNCTIONS—Continued. ESTIMATES AND EXPENDITURES OF GOVEENMBNT FUNDS Page Functions, units of organization, and appropriation bills. Book ot of Estimates. Adjudicatioii. —Continued. Estimates for ?5, 706, 295. 17 Library of Congress (Supreme Court library) able legislative, executive, and judicial bUl — and judicial 1,4-99.38 s,m,us.oo 5,059,831.08 161,000.00 153, 500. 00 bill. 1.51,081.10 119,081.10 12,600.00 12,000.00 civil bill Deficiency bills Recurrent definite appropriations 7,-500.00 Circuit courts of appeals, circuit, district, and Territorial courts— assignable Legislative, executive, and judicial bill Sundry civil bill Miscellaneous bills Deficiency bills and 51 00 i, 000. —assignable Legislative, executive, Sundry $5, 225, 423. —assign- The Judiciary. Supreme Court Expenditures for 1911. 1913. 5,107,565.00 960, 700. 00 3,978,86.5.00 resolutions 4, 712, 150. 27 923,710.36 3,560,285.22 10,499.60 81,598.14 Recurrent indefinite appropriations of the general fund Court of Claims— assignable Legislative, executive, and judicial Sundry bill.. civil bill Commerce Court — assignable Legislative, executive, Deficiency Court of Department 146,066.95 98,800.00 73,800.00 26,000.00 87,391.91 66, .360. 63 21,031.28 H, ."iOO. 00 and judicial 35,789.60 74,500.00 bill.. 35,789.60 bills Customs Appeals —assignable Legislative, executive, Deficiency 168,000.00 and 73,418.20 72,384.26 1,033.94 75,580.00. 73, 580. 00 2,000.00 judicial bill. bills of State 28, S/fS. Department overhead- — United States Court for China assignable Diplomatic and consular bill Recurrent indefinite appropriations of the general fund Department of Justice— department overhead on the courts and court officers Detection of crimes and offenses and collection of dence (Department of Justice) 30,300.00 25,472.69 30, 200. 00 2.5,472.69 153,011. OS 13.3,7U.'l8 447, 757. 62 372,721.56 evi- Department overhead.. Bureau of investigation— assignable Legislative, executive, and judicial bill.. Sundry civil bill 12, 357. 62 10,001.93 435,400.00 35,400.00 400, 000. 00 362, 719. 63 32,735.50 285,000.00 44,984.13 Deficiency bills Legal advice and representation (Department of Justice) 3,055,576.94 Department overhead Law "Washington— assignable Legislative, executive, and judicial civil bill Deficiency bills 2, 597, 824. 83 69,778.47 offices in Sundry i'l 2,875.68 732, 077. 00 bill. 205,100,00 526,977.00 563,725.64 169,173.81 382,653.24 1,898.49 — ., THE NEED FOE A NATIONAL BUDGET. 298 Book ... of Estimates — Statement No, 191S and expenditures for 1911, priation bills Continued. — 2. classified I.— GENERAL Comparative summary shfwing estimates for and appro- by functions, units of organization, FUNCTIONS— Continued. ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS Page of Functions, units of organization, and appropriation bills. Book of Estimates. Le^al advice and representation District attorneys Sundry —assignable Columbia Deficiency bills (Department . of tbe Treasury). Department overhead Division of Customs —assignable Legislative, executive, Sundry and judicial bill civil bill Deficiency 81,974,320.62 1,900,519.99 12,362.30 61,438.33 104,081,365.09 42,275,303.61 17,'617,eSS.7S 17,466,^97.06 225,678.50 186,480.99 241,196.00 52,695.00 188, 600. 00 269,475.99 43,919.94 131,509.13 89, 514. 73 4, 632. 10,413,000.00 5,013,000.00 bills Recurrent definite appropriations Recurrent indefinite appropriations of special funds Division of Special Agents— assignable Legislative, executive, and judicial bill 5,300,000.00 Recurrent definite appropriations —assignable Legislative, executive, and judicial bill civil bill of Engraving and Printing and judicial Legislative, executive, bill Sundry civil bill Deficiency bills Custody of tie public funds (Department of tbe Treasury). Depai'tment overbead — Division of Public Moneys assignable Legislative, executive, and judicial Sundry bill. civil bill — Treasurer of the United States assignable Legislative, executive, and judicial bill. Sundry civil bill Miscellaneous bills Deficiency bills 200,000.00 178, 016. 81 5,412,321.77 5,076,216.10 253,004.40 200. 00 82,901.27 715,420.23 39,746.88 676,673.35 559,751.19 32,477.32 500,062.12 27,211.76 Legislative, executive, Sundry civil bill 1,101,71,6.07 and judicial bill 1,US,S 14,211.07 12,393.64 30,466.00 29,965.00 500. 00 31,173.38 30, 766. 26 408.12 367,370.00 355,370.00 12,000.00 399, 928. 57 689, 700. 00 716,397.01 525,281.87 190,116.14 and resolutions Subtreasuries 190,028.68 11,789.44 223. 43 5,808,210.00 5,530,210.00 278,000.00 Miscellaneous bills and resolutions Deficiency bills Bureau 19 10,837,238.43 5,287,219.25 260,019.18 6,300,000.00 100,000.00 214,150.00 13,700.00 460. 00 civil bill Internal-Revenue Service Sundry for 1911. of special Customs Service at LargeSundry civil bill Sundry Expenditures 2,223,961.00 15,000.00 bills Recurrent indefinite appropriations funds Deficiency for 1913; J2, 238, 961. 00 bill Administration of the national finances Collection of (he revenues Estimates — Continued. civil bill District of — continued. 529,700.00 160,000.00 384,036.61 10,039.52 830.81 5,021.63 BOOK OF ESTIMATES. Book of Estimates — Statement No. 1913 and expenditures for 1911, priation bills Continued. — 2. classified I.— GENERAL 299 Comparative summary showing estimates for by functions, units of organization, and appro- FUNCTIONS—Continued. ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS Page Functions, units of organization, and appropriation Book bills. of of — Continued. Estimates for 1913. Estimates. Expenditures for 1911. Administration of the ITational finances— Continued. Administration of the public debt (Department of the Treasury) :9i.20 Department overhead $107,461.39 36 1,152.90 30, 163. 43 150. 43 30,013.00 29,713.00 300.00 18,670.96 111.83 18,459.13 12,070.00 300.00 51,755.00 61,005.00 760. 00 82,545.83 81,894.78 651.06 of Engraving and Printing Legislative, executive, and judicial bill 2,843.41 Sundry 2,690.40 5,191.70 301.23 4,638.08 262.39 1, 132. Division of Loans and Currency Overtiead Assignable Legislative, executive, and judicial Sundry bill civil bill Recurrent indefinite appropriations of the general fund Register of the Treasury Legislative, executive, and judicial Sundry 6,1 bill civil bill Bureau 163. 01 civil bill Deficiency bills Payments of principal and interest on public debt (Departof the Treasury recurrent indeiiiiite appropriations of the general fund) , !S,4B5,000.00 General accounting and auditing (Department of the Treasury) 1,861,071.09 9.13 — ment . M,SS7,8S0.47 Department overhead. 23,836.09 21,601.52 Comptroller bill. 82,135.00 76,935.00 6,200.00 79,663.68 73,766.26 5,897.42 judicial bill. 1,641,775.00 1,627,075.00 14, 700. 00 1,793,237.75 1,779,814.06 13,423.69 103,325.00 87,326.00 16,000.00 101,419.15 86,932.63 14,486.62 10,622,345.98 20,515,822.94 m, lis. 60 S0,BtB,822.9i the Treasury Legislative, executive, and judicial Sundry of civil bill Auditors Legislative, executive, Sundry and civil bill Division of Bookkeeping and Warrants Legislative, executive, and judicial bill. Sundry civil bill Acquisition, maintenance, and operation of lands buildings for General Government purposes Department of the Treasury. Department overhead. 10, . Supervising Architect Legislative, executive, Sundry and and judicial bill civil bill 135,699.60 220,606.72 10,385,520.00 232,720.00 10,162,800.00 20,295,216.22 80,001.35 16,870,971.27 134.78 2, 904, 934. 12 Miscellaneous bills and resolutions Deficiency bills BubUc buildings bill Department of War Department overhead Engineer Corps Overhead Assignable —sundry civil bill 439, 174. 70 1,226.S8 4.03 1,222.36 222. 35 1,000.00 ... . . . — — THE NEED FOE A NATIONAL BUDGET. 300 — Book ov Estimates Statement No. 2. Comparative summary showing estimates for 1913 and expenditures for 1911, classified hy functions, units of organization, and appropriation bills Continued. — I.— GENERAL FUNCTIONS— Continued. ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS Page Functions, units of organization, and appropriation bills. Book of of Continued. Estimates Estimates. for, purchasing, manufacturing and Inspecting supplies for General Govemment purposes.. for Expend! ttnres for 1911. 191.3. Contracting Department Treasury. of the Department overhead . . Division of Printing and Stationery executive, and judicial bill Bureau of Sundry and $363,527.37 10i,6r7.8S 10S,lfi0.l9 1,358.83 1,095.25 —legislative, 10,000.00. Engraving and Printing Legislative, executive, $460, 154. 31 93,318.99 5,076.24 88,242.75 judicial bill. civil bill bills Deficiency Department 6,208.61 96,096.43 5,575.61 85,849.19 4,67L63 m. 10 of the Interior le8,499.8S Department overhead. 4,800.99 1,777.28 163, 698. 83 28. 698. 83 135,000.00 124,395.82 24,686.64 99,809.18 of Agriculture 48,699.04 4S,S88.0S Department overhead. 2,182.20 2,417.31 46. 516. 84 46,870.72 4,800.78 42,069.96 Bureau of Mines Overhead Assignable— sundry Department civil bill. Bureau of Chemistry Overhead Assignable— agricultural Department of 4,766.84 41,750.00 bill. Commerce and Labor. 101, S89.es Department overhead Bureau of ecutive, Standards and —assignable —legislative, civil bill. Interior (overhead Civil Service Commission Legislative, executive, Sundry 83,720.39 399,127.38 327, 876. 34 on Civil Service (^) and judicial bill. Investigation of business methods (Commission on Economy and Efficiency— sundry civil bill) Conduct of General Heference Library (Library Overhead. Library divisions— assignable and s9s,sse.cio 358, 255. 00 Si7, 876. S4 40, 000. 00 37, 750. 57 76,000.00 46, 742. 76 685, 697. 67 695, 708. 82 122,357.57 159, 664. 02 563,340,00 397,560,00 165, 780, 00 536,044.80 289,564.37 of Con- gress) Sundry 100,000.00 civil civil bill Legislative, executive, 945.46 S6,SS8.00 Examination and certification of applicants for appointments Department of the Commission) 1,889,63 ex- judicial bill General Supply Committee—sundry 126, judicial bill civil bill The committee was not separately appropriated for in 1911 2 Owing to an oversight, no computation was made of the amount 1 of this item in 1911. 370, 688. 48 165,366.32 BOOK OP ESTIMATES. 301 — Book or Estimates Statement No. 2. Comparative summary showing estimates/or 1913 and expenditures for 1911, classified by functions, units of organization, and appropriation bills Continued. — I — GENERAL FUNCTIONS— Continued. ESTIMATES AND EXPENDITURES OE GOVERNMENT PTJNDS Functions, units of organization, and appropriation bills. — Continued. . . . . . . — . THE NEED FOE A NATIONAL BUDGET. 302 — Book of Estimates Statement No, 2, Comparative summary showing estimates for 1913 and expenditures for 1911, classified by functions, units of organization, and appro- priation bills —Continued. H NATIONAL DEFENSE BT LAND—Continued. ESTIMATES AND EXPENDITURES OP GOVERNMENT FUNDS Page Functions, units of organization, and appropriation bills. Book of of Estimates for Expenditures for 1911. 1913. Estimates. equipment, and training of regular forces Continued. Training officers and men at schools Continued. Adjutant General's Department assignable — Continued. Maintenance, — Army — — ,"894,'928.'63 81,474,946.73 81,958.74 1,392,987.99 86,718.14 8,863.64 77, 864. So 114,536.06 5,648.97 108,887.09 [,894,928.63 bill Military Academy bill Subsistence Department Overliead Assignable Army bill. — Quartermaster's Department. Overhead Assignable —Army bill. . Medical DepartmentOverliead Bignable Legislative, executive, Sundry and 32,689.19 3,149.19 20,899.73 29, 540. 00 20,483.42 129,712.86 106,832.86 22,880.00 22,880.00 384,373.93 296,944.01 88,429.92 59,677.66 5,335.57 23,616.69 127,576.16 877. 01 126,699.14 127,700.67 625.37 127,076.30 181,186.00 96,345.66 judicial bill civil bill Army bill Engineer Corps Overhead —Army bill Line of the Army —assignable—Army Signal Corps —overhead Assignable bill. 416. 31 12,016.00 Maintenance and operation of armed forces 9,861,311.96 73, 272, 836. 6S 10,369,333.54 16,217,423.31 Quarters, offices, and storehouses (Department of War) Department overliead Quartermaster's Department Overhead Assignable Sundry Army civil bill bill 77,161.37 106,762.48 10,292,172.17 1,035,382.36 9,266,789.82 684,230.82 8, 572, 659. 00 16,103,059.83 Miscellaneous bills and resolutions. Deficiency bills Engineer Corps Overhead Assignable— sundry Line of civil bill Army —assignable— Army bill Pay, food, clothing, transportation, and miscellaneous (Department of War) Department overhead. Office of Secretary 1, — assignable Miscellaneous bills Deficiency bills and Subsistence Department . . bill. 488, 626. 84 4,000.00 resolutions Recurrent indefinite appropriations of the general fund Overhead Assignable— Army 58,981,978.42 4, 000. 00 8,076,319.79 825,703.29 7, 260, 556. 60 BOOK OF ESTIMATES. Book oi' Estimates — Statement No. 1913 atid expenditures for 1911, priation bills Continued. — 303 Comparative summary showing estimates for of organization, and appro- 2. classified by functions, units DEFENSE BT LAND—Continued. II.—NATIONAL ESTIMATES AND EXPENDITURES OE GOVERNMENT EUNDS Functions, units of organization, and appropriation bills. Page of Booli; of Estimates 1913. Estimates. equipment, and training of regular Continued. Maintenance and operation of armed forces Continued. Pay, food, clothmg, transpotation, and miscellaneous (Deparrment of War) Continued. Quartermaster's Department — Continued. for " Expenditures lor 1911. Ualntenance, forces — — — 318,304,251.06 .516,0.39,800.59 1,8.37,376.08 16,466,87.5.98 369,855.77 15,669,944.32 167, 537. 47 15, 510, 912. 35 1,495.00 Overhead Assignable Sundry Army 60,000.00 16,416,875.98 ch-il bill bill Fortifications bill Engineer Corps Overbead Signal Corps Line of 624,760.03 4,309.87 620,460.16 —Army bill Assignable — overhead Army — assignable — Army bill. Providing war equipment and stores. ammunition, Fortifications, ordnance, partment of War) etc. Secretary— assignable Ofllce of Chief of 476, 864. 50 442,815.41 30, 008, 156. 20 29,814,,SS6.48 le,Si2,275.5S 19,163,2:34.67 16,370,909.67 18, 624, 376. 51 137, 678. 42 140, 334. 40 —deficiency bills. 12,000.00 Stall— assignable— fortifications 200,000.00 bill Boardof Ordnance and Fortificatlona- assignable Army 50,000.00 Quartermaster's Department Overhead Assignable Army bill Miscellaneous bills and lad. Overhead Assignable. Sundry Army civil bill. bill Fortifications bill. Ordnance Department Overhead. ' Assignable. Sundry Army 4,189,432.69 421,641.01 3,767,791.58 3,767,791.58 4, 2,528,546.33 17,389.83 2,511,156.50 10,000.00 226,942.60 2,275,214.00 3,328,058.52 8,606,968.38 610,165.08 7,996,803.30 125,000.00 3,297,118.30 4,493,686.00 10,421,405.74 652,831.05 9,768,674.69 86,825.30 3,429,583.99 3,343,665.09 2,819,993.75 resolutions. Engineer Corps civil bill bill Fortifications bill Miscellaneous bills and resolutions Recurrent indefinite appropriations of special funds Signal Corps Overhead Assignable Army bill Fortifications bill. Deficiency of 9,228.90 367.50 8,861.40 60,000.00 bill Fortifications bill Line 2,899.46 .580,109.30 (De- Department overhead Office of 583, 008. 75 bill. 16, 487. 05 3,311,671.47 5,008.87 202,694.14 3,103,868.46 81,000.00 88, 506. 56 673,743.95 116,143.95 657, 600. 00 367,600.00 200,000.00 548, 729. 49 84,640.00 75, 060. 63 bills Army— assignable — Army 189,558.93 83, 762. 93 4,005,796.00 4,005,794.00 2.00 21,525.32 527,204.17 293,701.89 219,291.92 14,210.36 ... . . . — 304 THE NEED FOE A NATIONAL BUDGET. Book — of Estimates Statement No. 2. Comparative summary showing estimates fo 191$ and expenditures for 1911, classified by functions units of organization, and appro' priation bills , —Continued DEFENSE BY LAND— Continued. II.— NATIOIVAL —Continued. ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS Page Junctions, units of organization, and appropriation Book bills. of of Kstimates. Estimates for Expenditures for 1911. 191.3. Maintenance, equipment, and training of regular forcesContinued. Providing war equipment and stores Continued. Plants and materials for manufacturing war equip- — ment (Department of War) Department overhead 5441,365.91 3, 7S6. . Ordnance Department.. Overhead... Assignable Sundry Army civil bill bUL. 54 Retirement salaries of War) 26,209.37 411,400.00 411,400.00 33,521.49 501,061.47 468, 514. 84 17,896.14 14,650.49 5,845,636.41 Department overhead Line of Army —assignable —Army bill. Pensions {Department of W^ar) B, 136, 091. OB 5,562,003.: 194,370.93 56,259.63 5,651,265.48 5,605,744.20 66,393.44 Department overhead 2,193.44 740.83 64,200.00 72,971.60 5,325,900.50 4,670,600.33 Department overhead 142, 229. 38 113,075.81 Subsistence Department 657,781.63 67, 248. 02 590,533.61 314, 109. 99 Pay Department— assignable — Army Care for sick and injured in service bill - (Department of War) Overhead Assignable —Army bill.. Quartermaster's Department. 605, 858. 78 Overhead 60,884.26 544,574.62 644,974.52 Assignable Arm^ bill Deficiency bills 3, 920, 030. Overhead 693, 000. 00 Legislative, executive, Army bill and judicial bill. , dependent and sick old of 651,001.66 Department overhead bill 687, 788. 74 14, 164. 78 673,633.96 609, 134. 71 3,643.328.42 2,478,180.05 1,066,148.37 1,000.00 739.808.10 324,340.27 civil bill. 760,467.32 152. 54 307. 87 142,349.12 20,349.12 122, 000. 00 100, 997. 19 6, Medical Department Bureau 12,297.37 soldiers (Depart- War) Overhead Assignable— sundry 1,000.00 692, 000. 00 Deficiency bills for 71 3,227,030.71 Assignable ment 326, 407. 36 64,499.25 Medical Department Care 10 534, 582. 96 11,689,709.89 (Department 4, 275. 437. 609. 37 Fortifications bill. Ffovisions for good of service $638,858.06 0.457.98 94, 639. 21 —Army of Insular Affairs- assignable 2, 600. 00 1,329.35 BOOK OF ESTIMATES. Book of Estimates— Statement No. 1913 and expenditures for 1911, priation bills— ConthmeA. 305 Comparative summary shoiving estimates for of organization, and appro- 2. classified by functions, units NATIONAL DEFENSE BY LAND^Continued. II. estimates and expenditures of government eunds- L'ontinued. Page Functions, units of organization, and appropriation bills. Book of of Estimates. Estimates for Expenditui'es for 1911. 1913. Maintenance, equipment, and training of regular! orces Continued. Care for — Continued dependent and sick old soldiers (Depart- Provisions for good of service War)— Continued. iSoldiers' Home — assignable ment - Care for of S500, 000. 00 Recurrent indefuiite appropriations of the general fund Recurrent indefinite appropriations of special funds dead (Department of War)., J657, 832. 91 100, 000. 00 102, 832. 91 400, 000. 00 655, 000. 00 370,272.65 477,263.65 Department overhead. Office of Secretary bills and 3, 103. 43,046.64 resolutions Quartermaster's Department 431,102.00 8,825.92 422, 276. 08 386, 169. 94 5,071.92 10, 000. 00 21,034.22 .373,460.32 Overhead 37,440.32 336,010.00 Assignable Sundry 336, 010. 00 ci\il bill Army biU Miscellaneous bills and resolutions Deficiency bills Line of Array— assignable— Army Commemoration (Department past of of military 11.62 bill. achievements War) 278, Department overhead Office of Secretary 79.5. 00 423, 901. 72 1,9C4.49 —assignable —sundry civil bill. 2, 542. Overhead 4,610.02 83.26 — sundry ci\nl bill.. 4, 426. Engineer Corps Overhead 47, 191. 64 262. 16 3,628.60 43,662.94 14,400.18 130. 00 29, 013. 06 2, 10, 000. 00 ci\il bill Army bill 908. 35 Miscellaneous bills and resolutions. Deficiency bills Line of Care for Army — assignable — Army funds of enlisted 119. 70 315.24 bill men (Department of War). 168,141.84 Department overhead Adjutant General emy — assignable— Military 26,939.75 Acad801.64 bill Pay Department— assignable — Army bill Maintenance, equipment, and training of militia and other reserve forces Militia (Department of of Army— assignable — Army bill. 49365—12 141,400.46 10, 127, 510. 19 War). Department overhead Line 76 13,170.61 10, 908. 35 Assignable Sundry 20 369,342.72 263, 660. 00 Quartermaster's Department Assignable 29 — assignable—miscellaneous 20 , 618, 660. 72 6,291,136.46 106,675.94 90,461.95 947,998.00 1,427,873.02 THE NEED FOE A NATIONAL BUDGET. 306 Book op Estimates — Statement No. 2. -^Comparative summary showing estimates for WIS and expenditures for 1911, classified by functions, units of organization, andappropriation bills —Continued. II. NATIONAL DEFENSE BT LAND— Continued. ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS Page Fimctions, units ol organization, and appropriation bills. Book of of Estimates. — Continued. Estimates for Expenditures 1913. for 1911. Maiutenance, equipment, and training of mllltla and other reserve forces Continued. Continued. Militia (Department of War) — — — Office of Chief of Staff assignable Legislative, executive, and judicial bill Army bill Recurrent definite appropriations Subsistence Department Overhead Assignable —Army bill. Quartermaster's Department, Overhead Assignable— Army bill Ordnance Department Overhead Assignable —Army bill.. Signal Corps Overhead Assignable Other reserve forces (Department —Army bill. of 2,500.00 1,397,357.80 4,000,000.00 ,148,924.34 2,500.90 16,607.80 ,130,816.64 10,744.84 1,069.78 9,685.06 98, 207. 84 36,749.01 3,849.01 32,900.00 324,375.29 6,494.64 317,880.75 3,297,781.65 197,781.65 3,100,000.00 192, 219. 85 3,081.00 3,081.00 9,474.17 370.44 3,432.83 94,775.01 12,011.86 180,207.99 9, 103. 73 —-military instruction in civilian schools of War) Department overhead . Line »6, 399, 857. 80 SU,621.B6 . ., Army— assignable — Army bill. 12,877.96 13,390.26 312,744.00 313, 734. 00 ESTIMATES AND EXPENDITURES OP TRUST AND PRIVATE FUNDS. Functions, units of organization, and s^,m.; BOOK OF ESTIMATES. Book of Estimates— Statement No. 1913 and expenditures for 1911, priation bills Continued. — 2. 307 Comparative summary showing estimates for of organization, and appro- classified hy functions, units NATIONAL DEFENSE BY SEA. ni. ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS. Page runctions, units of organization, and appropriation bills. Book of of Estimates. Total. and training UalxLtenance, equipment, of regular forces. Estimates for 1913. Expenditures for 1911. $128,542,281.87 8119,609,712.90 128,243,273.1 119,348.489.03 Eeeruiiing Department Navy of the proper 534,138.19 Overhead 6,323.88 Assignable Naval 567,693.14 557,693.14 bill Deficiency bills. 356,9^8.38 Overhead Assignable— naval and men Department of the bill at schools. Navy proper. Overhead Assignable Naval bill 25,692.96 24,897.17 320, 550. 78 331,031.21 S,S19,54t.8S 4,315,60'. 78 3,009,187.46 3,985,214.44 31,802.92 39,766.21 2,977,334.53 2,977,334.53 3,925,448.23 3,882,363.71 sio, 404.37 350,313.34 Deficiency bills. 43,084.'52 Marine Corps Overhead 26 19, 760. 09 292,450.11 330,653.25 8,77B,B94.6S 44.497,059.37 10,363,968.27 7,400,988.66 17, 954. Assignable— naval bill Maintenance and operation of armed forces Quarters, 628, 796. 76 17.55 Marine Corps Traitiing officers 528,814.31 and storehouses offices, Department of the Navy proper. 9, ess, Overhead 449.82 6,776,542.47 121,691.93 80,394.00 9,511,857.84 9,611,867.84 6,696,417.67 6,398,195.64 297,951.93 Marine Corps $730,618.45 $624,446.18 Overlaead 65,525.96 51,438.49 664,992.50 673,007.69 38,408,626.38 37,096,070.72 33,036,37 1.4^ 31,870,467.21 Assignable Naval bill Deficiency bills. Assignable—naval Pay, bill food, clotliing, transportation, and miscella- neous Department of the Navy proper. Overhead As.signable Naval bill Deficiency 362,192.42 319,660.79 32,684,179.00 32,669,819.00 31,660,806.42 31,304,906.98 234,207.38 bills Recurrent indefinite appropriations of the general fund Recurrent indefinite appropriations of special funds 4,360.00 10,000.00 11,693.06 THE NEED FOE A NATIONAL BUDGET. 308 Book of Estimates — Statement No. 1913 and expenditures for 1911, priation bills Continued. — III. 2. Comparative summary showing estimates for units of organization, and appro- classified by functions , NATIONAL DEFENSE BY SEA— Continued. ESTIMATES AND EXPENDITURES OV GOVERNMENT FUNDS Functions, units of organization, and appropriation bills. — Continued. BOOK OP ESTIMATES. 309 — Book of Estimates Statement No. 2. Comparative summary showing estimates for 1913 and expenditures for 1911, classified by functions, units of organization, and appropriation bills —Continued. III. NATIONAL DEFENSE BT SEA—Continued. ESTIMATES AND EXPENDITURES OF QOVBENMENT FUNDS Page Functions, units of organization, and appropriation bills. Book of of Estimates and training forces Continued. Provisions for good of service Continued. Care for sick and lajured in service — for Expenditures for 1911. 1913. Estimates. Uaintenance, equipment, — Continued. regular of — Department of the Navy proper 83,115,910.06 $3,309,193.23 S,099,4SS.19 S,B90,0713S Overhead Assignable Naval bill Deficiency 82,646.29 82,137.97 3, 016, 787. 3,207,9.36.41 1, 90 826, 787. 90 1,602,339.54 66,751.51 bills Recurrent indefinite appropriations special funds of 1,190,000.00 1,538,845.36 Marine Corps 16,476.87 19,118.81 Overhead 1,476.87 1,576.86 15, 000. 00 17,541.99 140,353.19 139,654.03 —naval bill Assignable Care for dependent and sick old sailors (Department of the Navy proper) Overhead Care for 490. 76 1,412.46 138, 862. 43 138,141.57 17,861.32 379, 280. 25 1, —naval bill Assignable . dead Department Navy proper. of the ie,iB4.gs Overhead Assignable Naval bill Deficiency Overhead Assignable Department of —naval bill War 15,000.00 15,000.00 13,773.05 8,773.05 5,000.00 g,7S7.09 2,516.98 237. 09 200.98 2,500.00 2,325.00 (raising the Maine). •362,872.57 Department overhead 2,428.93 360, 443. 64 Engineer Corps Overhead 1,781.36 Assignable 358, 662. 28 .53, 662. 28 Sundry civil bill bill Miscellaneous bills Deficiency bills. Army Care for Navy and — . of the .- Maintenance, equipment, and training of militia (Department of the Navy proper) Overhead Assignable— naval 5,110.00 100,000.00 200,000.00 resolutions. funds of enlisted men (Department proper assignable naval bill) — 67, 267. 00 24, 530. 49 299, 008. 25 261, 223. 87 98 2,607.62 295,778.27 268, 616. 25 3, 229. bill 70 108.65 bills. Marine Corps IS, 881. 124.23 THE NEED FOE A NATIONAL BUDGET. 310 — Book of Estimates Statement No. 2. Comparative summary showing estimates for 1913 and expenditures for 1911, classified by functions, units of organization, and appropriation bills Continued. — III. NATIONAL DEFENSE BY SEA—Continued. ESTIMATES AND EXPENDITURES OF THUST AND PRIVATE FUNDS. Functions, units of organization, and appropriation bills. BOOK OF ESTIMATES. Book of Estimates — Statement No. 1913 and expenditures for 1911, priation bills Continued. Comparative summary showing estimates for of organization, and appro- 2. classified by functions, units — IV. 311 NATIONAL DEFENSE—EXPENDITURES ON ACCOUNT OF PAST WARS—Continued. ESTIMATES AND EXPENDITURES OP GOVERNMENT EUNDS Page Functions, units of organization, and appropriation bills. Book of of Estimates for 1913. Estimates. For defense by land — Continued. — Continued. Expenditures for 1911. — Provisions for the good of Hie service Continued. Care for dependent and sick old soldiers (Depart- ment of War) 55,387,319.56 Department overhead National Home for Sundry Disabled Volunteer Soldiers. civil bill bills 25,919.56 24,075.57 6,361,400.00 6,361,400.00 6,203,830.49 5,089,699.18 114,131.31 451.34 6,483 005.94 S,0S4,i51.S4 5,481,017.67 Deficiency Care of for $6,227,! sick and injured in the service (Department of Secretary deficiency bills) — War — Office For defense by 5 084 sea. —Navy pensions Provis ons for the good of the service (Department of the Interior) Department overhead Bureau of Pensions and pension Overhead agencies. Assignable Pen,sion bill Deficiency 2,410.91 1,251.16 6,082,040.43 82, 040. 43 5,000,000.00 6,479,806.51 87,321.20 5,000,000.1)0 bills 6, 392, 486. 31 6,000,000.00 -392,485.31 1,943.27 — Department of the Treasury Treasurer United States deficiency bills — — the Navy recurrent appropriations of the general fund Department V. of of the iOS. 70 indefinite 1,481.57 FUNCTIONS— PROMOTION OF FRIENDLY RELATIONS WITH FOREIGN NATIONS AND PROTECTION OF AMERICAN INTERESTS ABROAD. CIVIL ESTIMATES AND EXPENDITURES OP GOVERNMENT PUNDS. Grand total :, 534, 901. 36 General activities Department 122, 258. 12 of State 78,613.76 Department overhead. Division of Foreign Affairs and 8, 213. — legislative, 7,992.15 and judicial bill 10, .500. 00 office (cipher 83,000.58 49, 400. 00 of Citizenship- -legislative, executive, Administrative 76 executive, judicial bill Bureau 84,368,375.93 code) — deficiency bills. Unspecified agencies (preservation of neutrality, investigation of American interests in Liberia and Samoa, and compilation of Chinese treaties) Diplomatic and consular bill Deficiency bills . 13, 235. 29 4,042.35 10,500.00 10, 500. 00 2,924.64 2, 282. 80 641. 84 THE NEED POB A NATIONAL BUDGET. 312 Book of Estimates — Statement No. 2. Comparative summary showing estimates for WIS and expenditures for 1911, classified by functions, units of organization, and appropriation bills V. —Continued. FUNCTIONS—PROMOTION OP FRIENDLY RELATIONS WITH FOREIGN NATIONS AND PROTECTION OF AMERICAN INTERESTS ABROAD— Continued. CIVIL ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS Page Functions, units of organization, and appropriation bills. Book of of —Continued. Estimates for 1913. Estimates. Expenditures for 1911. General activities— Continued. Department of War minor items) (relief of famine in China and other tS9,ge7.64 Department overhead 164.11 Quartermaster's Department 39,041.27 'Overhead 852. 87 —miscellaneous bills and resolutions. Line of the Army — Army Assignable 38,188.40 52.16 bill Conduct relations of (Department with Governments foreign |1 435,606.55 of State) Department overhead 150, 206. 55 1, 263, 632. 45 127,874.35 Resident Diplomatic Officer and Diplomatic Bureaulegislative, executive, and Embassies and legations Diplomatic and consular Deficiency judicial bill bill Local representation abroad (Department of 1,21,5,875.00 40, 705. 00 29, 254. 10 379. 677. 30 2,258,576.49 248, 982. 30 228,074.96 the general of State) 2, Department overhead Director, Consular Service, and Consular lative, executive, and judicial bill Bureau — legis- fund Recurrent indefinite appropriations of special 30, 703. 06 1,999,798.48 1,889,052.02 29, 295. 00 22, 220. 31 funds. Cooperation for settlement of international controversies of State, Mexican Boundary Commission 00 2,097,995.00 2, 068, 700. 00 32, 700. Consulates and agencies Diplomatic and consular bill Recurrent indefinite appropriations of the general consular 21,765.63 1,113,992.47 1,061,117.13 23,621.24 bills Recurrent indefinite appropriations fund Department 28, 820. 00 256, 580. 00 1, —diplomatic 87,926.15 541 003.75 360,059.97 6,7S0.00 3S9, 698. 74 225, 000. 00 225, 000. 00 181, 349. 27 181, 130. 62 218. 65 and bill 40, 447. 49 Joint surveying parties, United States Diplomatic and consular bill Deficiency and Canada. bills International Joint Commission, United States Oreat Britain diplomatic and consular bill — and 75, 000. 00 — diplomatic and con- Chamizal Tract Commission sular bill 34, 463. 06 Arbitrator for boundary, diplomatic and consular St. Passamaquoddy Bay bill John River Commission — deficiency bills —sundry Commission — diplomatic Waterways Treaty Commission Rio Grande River consular bill civil bill 9, 623. 04 6, 614. 07 26,351.69 and 10,000.00 BOOK Book op Estimates — Statement No. 191S and expenditures for. 1911, priation bills Continued. — V. OI' ESTIMATES. 2. 313 Comparative summary showing estimates for of organization, and appro- classified by functions, units FUNCTIONS— PROMOTION OF FRIENDLY RELATIONS WITH FOREIGN NATIONS AND PROTECTION OF AMERICAN INTERESTS ABROAD— Continued. CIVIL ESTIMATES AND EXPENDITURES OF QOVEBNMENT FUNDS Page Functions, units of organization, and appropriation bills. Book of of Estimates. — Continued. Estimates for Expenditures 1913, for 1911. Cooperation for settlement of international controversies —Continued. Department of State— Continued. International Fisheries Commission consular bill Fisheries Arbitration at — diplomatic and SIO, 000. 00 The Hague — sundry 34, 482. 48 civil 17,483.24 bill International Bureau at and consular bill The Hague —diplomatic 1,250.00 High Commission, United States Canada — diplomatic and consular bill Joint Bureau of Interparliamentary Union and consular bill 613. 0& and 5,771.34 —diplomatic 2, 600. 00 Commission for Arbitration of Pecuniary Claims, United States and Great Britain diplomatic and — consular bill Unspecified agencies (revision of fur-seal regulations)— recurrent indefinite appropriations ol 'the 1,000.00 general fund Department of Commerce and Labor. Department overhead Overhead —sundry civil bill 7e m, 38 Lis 147. 66 265. 63 98,106.09 83,106.09 15, 000. 00 20, 096. 70 6, Coast and Geodetic Survey Assignable 104, ess. 6, 0.54. 06 14,041.64 Promotion of friendly intercourse with foreign peoples (Department 100 000.00 of State) Pan American Union Sundry 100,000.00 25.000.00 75,000.00 civil bill Diplomatic and consular International expositions Diplomatic and consular Deficiency bills bill 94,984. S7 19,9.34.37 75,000.00 16.5,610.48 hill - International Congress of American States at Buenos Aires deficiency bills — 98,020.65 67,629.83 108,364.05 Unspecified a.^encies (erection of statue to Baron von Steuben in Berlin)— miscellaneous bills and resolu4,900.00 tions ESTIMATES AND EXPENDITURES OF TRUST AND PRIVATE FUNDS. . — . . THE NEED FOR A NATIONAL BUDGET. 314 Book of Estimates— Statement No. 2.— Comparative summary showing estimates for classified by functions, units of organization, andappro- 1913 and expenditures for 1911, priation bills Continued. — VI. CIVIL FUNCTIONS—PKOTECTION OF PERSONS AND PROPERTY AND MAINTENANCE OF ORDER. ESTIMATES AND EXPENDITURES OP GOVERNMENT FUNDS. Page Functions, units of organization, and appropriation Grand bills. of Boole of Estimates. Estimates 2,881.737.14 Department overhead •. and judicial . bill civil bill 523, 040. 80 24, 787. 27 2,498,2.5.3.53 27, 757. 39 bills 2,462,111.80 1,130.89 7, 2.53. Protecting lands and property from overflow— Imperial Valley, California (Department of the Interior) 46 735,650.19 Department overhead 10,399.85 Temporary organization — miscellaneous bills and reso- lutions 725,250.34 Prevention of cruelty to animals in interstate transportation (Department ofAgriculture) Department overhead. Assignable 3, .57 166. 71 3,583.53 146. 74 — A gricultural bill 750. 24 4,,')4fi.74 219. Bureau of Animal Industry Overhead 4,400.00 97. i6 3, 486. 27 FUNCTIONS—REGULATION OF COMMERCE, IMMIGRATION, AND NATURALIZATION. ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS. Grand 2, 00 28,040.00 2,819, 500. 00 2, 847, .540. Recurrent indefinite appropriations of special funds. VII. civil. 100. 00 197. 14 3-1, Revenue-Cutter Service Deficiency 262, 541. 23 125. 00 of the Treasury). Legislative, e.xecntive, .•iS, — Inter- of State national B areau for Repression of African Slave Trade diplomatic and consular bill) Coast patrol (Department Expenditures for 1911. S2, SS6, 62S. 45 total. Hepression of slave trade (Department Sundry for 1913. total BOOK OF ESTIMATES. Book of Estimates — Statement No. 191S and expenditures for 1911, priation bills Continued. — Vn. CIVIL 315 Comparatvoe summary showing estimates for of organization, and appro- 2. classified hy functions, units FUNCTIONS—REGULATION OF COMMBBCB, IMMIGRATION, AND NATURALIZATION—Continued. ESTIMATES AND EXPENDITURES OE GOVERNMENT FUNDS Page Functions, units of organization, and appropriation bills. Book of of Estimates for Expenditures for 1911. 1913. Estimates. Commerce— Continued. Steamboat inspection and licensing of ment of Commerce and Labor) — Continued. Eegulation of officers (Depart- mi, ns. es Department overliead Steamboat-Inspection Service and Legislative, executive, judicial bill Sundry civil biU Recurrent indefinite appropriations eral fund Supervision of documenting of nage tax, etc. (Department of of vessels, collection and judicial bill 67,363.66 072, 130. 05 3,181,771.88 s,7S4,ses.4S 2,921,161.78 4, Commerce and Labor) Department overhead. 69, 730. 41 Immigration 04 87, 174. 54 3,577,658.50 3, 664, 833. and judicial bill. Sundry and 128,658.09 35,298.18 25,996.25 of the gen- Regulation of immigration (Department of civil bill Miscellaneous bills 66 166,171.84 143,671.84 22,500.00 bUl Legislative, executive, 16, 139. 19 169, SBS. SO . Regulation of immigration and naturalization. of 15,184.54 of ton- Commerce and Labor) Recurrent indefinite appropriations eral fund Bureau 546,450.38 14,000.00 3, 221. Legislative, executive, civil 6,310.99 555,012.64 523,688.91 Navigation Sundry 10, 656. 27 560, 459. 38 of the gen- Department overhead Bureau $661, S2S.es resolutions Deficiency bUls 32, 807. 68 2, 888, 454. 10 81,534.51 2,330,458.02 23,246.24 453,215.33 Preventing importation of contract labor (Department of Commerce and Labor) SS, 681. 61 Department overhead Bureau of Immigration — sundry civil bill. Regulation of naturalization (Department of 354.55 30,211.67 Commerce and Labor) 301,886.09 Department overhead Division of Naturalization Legislative, executive, and judicial Sundry 681.51 35,000.00 civil bill bills Deficiency Recurrent definite appropriations bill. 5,637.91 2,676.40 296, 247. 18 227,367.48 54,015.26 167,235.53 5,613.64 75,247.18 221,000.00 503. 05 THE NEED FOE A NATIONAL BUDGET. 316 Book of Estimates— Statement No. 2.— Comparative summary showing estimates/or 1913 and expenditures for 1911, priation bills Continued. — yill. CIVIL classified bij functions, units of organization, and appro- FUNCTIONS— PROMOTING INTEBBSTS OF LABORING CLASSES AND PROVIDING FOB GENERAL ECONOMIC WELFARE. ESTIMATES AND EXPENDITURES OF BOOK OF ESTIMATES. Book of Estimates — Statement No. 2. WIS and expenditures for 1911, clasisfied priation bills Vin. CIVIL — Continued. 317 Comparative summary showing estimates for by functions, units of organization, and appro- FUNCTIONS—PROMOTING INTERESTS OF LABORING CLASSES AND PROVIDING FOR GENERAL ECONOMIC WELFARE—Continued. estimates and expenditures of government funds Page Functions, units of organization, and appropriation bills. Book of of Estimates. Topographic and Geodetic Surveys of the United States Department — continued. Estimates for Expenditures 1913. for 1911. $581,489.79 $637, 572. 41 of ttie Interior. Department overhead. Geological Survey Overhead Assignable-sundry Department of civil biU. Commerce and Labor. Department overhead Coast and Geodetic Survey Overhead Assignable —sundry civil bill Study of water resources of the United States (Departs mcnt of the Interior) 15,444.35 7,004.66 525,388.31 116,188.31 409,200.00 488, 620. 18 145, 687. 33 342, 832. S5 9e,7S9.7S 85,964.SS 1,807.35 1,123.02 94,932.40 24,432.40 70, 500. 00 84,841.93 25,604.22 59, 237. 71 7Z 396,485.43 207, 552. 385, 164. 88 204,617.91 86,164.88 300,000.00 61, 039. 99 143, 677. 92 2,934.81 Department overhead . Geological Survey Overhead Assignable—sundry civil bill FUNCTIONS—PROMOTION OF AGRICULTURE, FORESTRY, AND FISHERIES, AND PROTECTION OF GAME. IX. CIVIL ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS. Grand total Agriculture and forestry. General. Experiment station work (Department Overhead bill - Recurrent definite appropriations Recurrent indefinite appropriation special funds 1,672,240.79 S,SiS,iSO.iS 1,670,606.60. 1,592,136.16 protection) of State—International Institute of Agriculture at 6, 000. 00 Rome Deficiency bills bill . 55 76 79 96 720,000.00 584, • 26, 1, 557, 736, 1, 716. 727. 988. 862. 101, 125. 83 901,734.19 759, 295. 23,400.00 B, 625. Department Diplomatic and consular 7,418.61 30 of Other work (including certain work contributing to . 15,804,785.01 1,650,934.30 71,834.30 1,679,100.00 100. 00 674, 1, OfRce of Experiment Stations . 18, 640, 851. 81 19, 672. Department overhead game .?16,957,211.4/ of Agricul- ture) Assignable Agricultural $17,932,720.46 23,400.00. 27 28 4,800.00 725. 2S . THE NEED FOK A NATIONAL BUDGET. 318 Book of Estimates— Statement No. 2.— Comparative summary showing estimates for classified hy functions, units of organization, andappropriation bills Continued 191S and expenditures for 1911, — IX. FUNCTIONS—PBOMOTIOtf OF AGK.ICULTUBE, FOBBSTBT, AND FISHERIES, AND PROTECTION OF GAME— Continued. ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS —Continued. CIVIL Functions, units of organization, and appropriation bills. BOOK OF ESTIMATES. 319 — Book of Estimates Statement No. 2. Comparative summary shoiuing estimates for 191S and expenditures for 1911, classified by functions, units of organization, anH appropriation bills IX. CIVIL — Continued. FUNCTIONS—PBOMOTION OF AGBTC ULTUBE, FOBESTBY, AND FISHEBIES, AND .PBOTECTION OF GAME— Continued. ESTIMATES AND EXPENDITURES OF QOVEKNMBNT FUNDS Page Functions, units of organization, and appropriation bills. Book of of — Continued. Estimates for 1913. Estimates. Expenditures for 1911. — Continued. Agricultuxe and forestry and orchard crops— Continued. Department of Agriculture— Continued. Office of Experiment Stations Overhead Field, garden, Assignable $208, 605. 95 9,080.96 199,525.00 —agricultural bill Live stock and live-stock products (Department of Agriculture) t, 591,000. Departinent overbead Bureau of Animal Industry Overhead Assignable Agricultural , bill Recurrent definite appropriations 71,325.78 69,601.52 1,316,912.66 37,495.10 1,279,417.56 1,260,014.44 17, 235. 72 1, 136. 72 16,397.44 1,060.87 16,336.57 16,100.00 bill. Forest Service Overhead Assignable —agricultural Forests and forest products " bill. (Department of Agriculture) 12,051.56 917. 60 11,134.06 22,154.60 2, 154. 60 20,000.00 16,747.65 1,273.28 15,474.37 i,7ee.s Department overhead —agricultural bill. Forest Service Overhead Assignable Sundry Recurrent indefinite appropriations cial funds Bureau of Entomology Overhead —agricultural Game bill. preservation.. Dapartment 34,163.06 2,243.05 31,910.00 19,319.73 1,243.39 18,076.34 610,461.63 30,843.63 479,608.00 459,608.00 383,424.64 28, 952. 26 364,472.39 30,000.00 313,845.80 civil bill Agricultural bill Assignable of Agriculture. Department overhead. Bureau of Biological Survey Overhead Assignable— agricultural Ui,ese.6i 21,506.62 Bureau of Plant Industry Overhead Assignable 29, 403. 12 1,609.68 25,180.00 26, 789. 68 —agricultural bill. Bureau of Entomology Overhead Assignable t,4t!t,7t0.l 1,453,503.36 45,693.36 1,407,910.00 1,376,910.00 32,000.00 Bureau of Plant Industry Overhead Assignable— agricultural U $176,405.87 32,696.86 143,810.01 bill. of spe- 20,000.00 10,626.59 52,139.30 5,069.30 47,070.00 17, 436. 63 49,712.81 28,400.43 49,712. 8t 18,400.48 1,322.67 16,114.06 2,230768 1,417.04 47,482.13 9,182.13 38,300.00 26,983.44 6,431.21 20, 552. 23 THE NEED FOE A NATIONAL BUDGET. 320 op Estimates— Statement No. 2.—Compo.rative summary showing estimates for 1913 and expenditures for 1911, classified by functions, units of organization, and appropriation bills Continued. Book — IX. FONCTIONS-PROMOTION OF AGBICULTUKB, FOBESTBT, AND FISHERIES, AND PROTECTION OF GAME— Continued. CIVIL ESTIMATES AND EXPENDITURES OP GOVERNMENT PUNDS Page Functions, unita of organization, and appropriation bills. Book of of Estimates. Fisheries General (Department of the Navy). Overhead Assignable —naval bill. PTopagation offood fishes (Department of — Continued. Estimates for $1,242,156.84 Jl, 124, 025. 98 94,831.00 94,811. Oi 993.84 977.86 93,837.16 93,837.16 Commerce and 8H, 986. Labor) Department overhead. Bureau of Fisheries Overhead Assignable sundry — Biological and civil bill. statistical investigalio-ns (Department 44 1.5,977.52 7,175.63 839,007.92 55,747.92 783, 260. 00 631,136.68 49, 010. 45 154,870.19 £01,244.51 161,976.50 10,096.60 141,880.00 198,982.31 16,451.09 183,-531.22 137,469. gl 189,654.14 civil bill. Protection of Alaskan seal and salmon (Department Commerce and Labor) Department overhead. Bureau of Fisheries OverheadAssignable .- Sundry civil bill Miscellaneous bills X. CIVI.1L 582, 126. 23 2,262.20 Department overhead. — eS8, 312. 31 of Commerce and Labor) Bureau of Fisheries Overhead Assignable sundry Expenditures lor 1911. 191.3. of 2,670.47 2,131.32 134, 898. 74 8, 968. 74 187,522.82 14,657.16 172,966.67 32,381.74 140,583.93 125,930.00 12.5,930.00 and resolutions FUNCTIONS—PROMOTION OF COMMERCE, BANKING, MANUFACTURING, AND MINING. ESTIMATES AND EXPENDITURES OF GOVERNMENT PUNDS. G rand total 321 BOOK OF ESTIMATES. Book of Estimates —Statement No. 191S and expenditures for 1911, priation bills Continued. — 2. Comparative summary showing estimates fcir of organization, and appro- classified by functions, units FONCnONS — PROMOTION OF COMMERCE, X. CrVIL AND MINING—Continued. BANKIJVG, MAIVUFACURING, ESTIMATES AND EXPENDITURES OF GOVBKNMENT TUNDS Page Functions, units of organization, and appropriation bills. ol Boole ol Estimates. — Continued. Estimates for 1913. Expendltprea for 1911. — Gonunerce Continued. FurnisMng information regarding foreign nities trade opportu- iM7,909.6S .^ Department of State Department overhead Bureau of Trade Relations tive, and judicial toUl — of Commerce and Labor. Department overhead Bureau of Manufactures Legislative! executive, Sundry civil sg,ssi.$e 31,962.99 3,201.26 3,510.57 27,480.00 31,117.91 650. 00 1,324.51 m,e7S.S9 368,878.83 —legislative, execu- International Bureau for Publication of Customs Tariffs diplomatic and consular bill . Department UOi,. and judicial bih- biU EstahlisMng standards of measurements 1, 3,469.48 1,890.93 182, 108. 91 97, 108. 91 85,000.00 166,987.90 80, 902. 26 86,086.64 437,060.13 347, 114. 36 IS 347, 114- 36 — — Department of State International Bureau of Weights and Measures diplomatic and consular bin Department of Conunerce and Labor J,Si, 166. Department overhead Bureau of Standards Legislative, executive, Sundry 085. 13 3,900.04 426, 080. 00 343,214.31 186,074.08 76,514.61 8, and 414,080.00 12, 000. 00 judicial bill- civil bill Deficiency biUs 80, 625. 72 Investigating foreign requirements regarding American food exports (Department of Agriculture) i,998.32 6,799.11 75 492. 75 4, 280. 00 5, 649. Department overhead 250. 04 Bureau of Chemistry Overhead -Assignable— agricultural 4, 772. bill. Participating in international expositions (Department 07 566. 33 4. 982, 71 of the Treasury) Department overhead Expositions 49365—12 —miscellaneous bills and resolutions. 21 57.64 3,843.01 — — THE NEED FOB A NATIONAL BUDGET. 322 Book of Estimates —Statement No. 1913 and expenditures for 1911, priation bills Continued. — X. CIVIL 2. Comparative summary showing estimates for of organization, and appro- classified by functions, units FUNCTIONS—PROMOTION OF COMMERCE, BANKING, MANUFACTURING, AND MINING—Continued. ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS Functions, units of organization, and appropriation bills. Continued. BOOK OF ESTIMATES. 323 — Book or Estimates Statement No. 2. Comparative summary showing estimates/or 191S and expenditures for 1911, classified htj Junctions, units of organization, and appropriation bills Continued. — X. CIVIL FUNCTIONS—PROMOTION OF COMMEBCE, BANKING, MANUFACTUB.ING, AND MINING—Continued. ESTIMATES AND EXPENDITUHES OP GOVERNMENT FUNDS Page Functions, units of organization, and appropriation bills. Book of of Estimates. Mining. Department overhead. Geological Survey Overhead Estimates for Expenditures 1913. for 1911. 51,139,839.70 $674, 873. 99 $eis, 184. $419,203.19. United States (Department of the Geologic surveys in Interior) Assignable —Continued. —sundry civil bill. Investigation of mineral resources in Aluslca of the Interior) 5,926.05 600,511.06 132,811.06 467,700.00 413,277.14 123,253.83 290,023.31 m,e^-S2 ns, (Department Department overhead.. Geological Survey Overhead Assignable Sundry i 17, 653. 93 civil bill. bills . 844. 1,745.42 128,416.78 28, 416. 78 100,000.00 100,000.00 122,099.26 36,302.27 85,796.99 Deficiency 1.99 Bureau of Mines Overhead Assignable —sundry civil 60,650.95 10,650.95- 50,000.00 bill.. ComjHlation of statistics of mineral production (Department of the Interior) Department overhead.. Assignable —sundry civil 132, 194. 08 101,8 3,777.30 Geological Survey Overhead ( 5,559.09 128,416.78 28,416.78 100,000.00 bill. 100,394.66 29,911.34 70,483.32 Physical and cliemical investigations (Department of the 70,041.08 Interior) Department overhead.. Overhead —sundry civil Assignable bill. Investigation of treatment of ores and other mineral substances (Department of the Interior) Department overhead. —sundry civil 424.33 29,673.99 8,825.58 20,748.41 m4, sie. 73 3, 656. Bureau of Mines Overhead Assignable 999. 42 68,041.66 16,041.66 63,000.00 1, Geological Survey 01 121, 266. 72 21, 266. 72 100,000.00 bill. No appropriation in 1911. G) — . THE NEED POE A NATIONAL BUDGET. 324 Book op Estimates — Statement No. - 191S and expenditures for 1911 priation hills X. CIVIL — Continued , 2. classified Comparative summary showing estimates for hy functions, units of organization, and appro- FUNCTIONS—PBOMOTION OF COMMEBCE, BANKING, MANUFACTURING, AND MINING-Continued. ESTIMATES AND EXPENDITURES OF TEtTST AND PRIVATE FUNDS. BOOK OP ESTIMATES. Book of Estimates — Statement No. 191S and expenditures for 1911, priation bills Continued. — XI. 325 Comparative summary showing estimates for of organization, and appro- 2. classified hy functions, units CIVIL FUNCTIOJirS—PROMOTION OF TRANSPOBTATION AND COMMUNICATION OTHER THAN POSTAL SERVICE— Continued. ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS Page Functions, units of organization, and appropriation bills. Book of of Estimates. — Continued. Esticfiates for 1913. Expenditures for 1911. Promotion of navigation— Continued. Froviding, mainiaining for navigation Providing , and improving public facilities i1S,502,5U.m 6,184,519.31 1,997.29 buoys, and other aids to naviga- lights, tion Department wa, ses. 95 e, of State seg. 61 Department overhead 37.61 —diplomatic and Cape Spartel Lighthouse consular Department 325. 00 bill of War 1,2^8.07 Department overhead Engineer Corps Department of the —Army bill. 1, Navy and men detailed to Lighthouse Establisliment Naval bill Department — of Commerce and Labor. bill- civil bill 760.56 44, 866. 88 79, 678. If SS 6,022,917.02 71, 537. 02 5,951,380.00 1, 62, 684. 5, 40 519, 643. 82 20, 484. 99 5,421,460.87 704. 80 77,003.16 Army bill Eecurrent indefinite appropriations the general fund and harbors (Department of 1,646,306.73 729, 89 6,258.67 1,640,048.06 7, 476. . 1, 8, 110. 87 631, 937. 19 9,264.13 of War) Department overhead Engineer Corps Overhead Assignable Sundry 58^,328. $2 1,721,821.12 11,827.09 1,709,994.03 1,709,994.03 Department overhead rivers S, inland canals (De- Engineer Corps. Overhead Assignable Improving 50 80,438.75 Miscellaneous bills and resolutions Deficiency bills of 187. 496. 02 114, 647. 81 Bureau of Lighthouses Legislative, executive and judicial Maintenance and operation partment of War) 1, 42.82 187. SO e, 137, 561,. Department overhead Sundry -230.32 45, ses. SO Department overhead Officers 1, 40.57 civil bill Army bill Eiver and harbor bill Miscellaneous bills and resolutions Deficiency bills Recurrent definite appropriations Eecurrent indeflulte appropriations of the general fund 1,622,673.06 ;0, 624, 643. 43 31,521,398.10 131,361. 86 120,766.98 30,393,281.57 208,703.06 30,184,678.61 12,303,248.00 176,280.51 17,346,450.00 31, 400, 631.12 165, 281. 41 31,246, 349. 71 12, 177, 644.97 177, 122.70 18, 416, 198. 3, 627. 66 74 294, 600. 00 41, 480.73 167, 361. 69 65, 000. 00 262,923.22 — THE NEED POK A NATIONAL BUDGET. 326 Book of Estimates— Statement No. 1913 and expenditures for 1911, priation bills Continued. — —l. ^ CIVIL 2. Comparative summanj showing estimates for of organization, and appro- classified hy functions, units FUNCT:C^'S—PROMOTION OF TEANSPOBTATION AND COMMUNICATION OTHER THAN POSTAL SERVICE—Continued. ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS Functions, units of organization, and appropriation bills. —continued. BOOK OF ESTIMATES. 327 Book op Estimates— Statement No. 2. —Comparative summary showing estimates for 1918 and expenditures for 1911; classified by functions, units of organization, and appropriation bills Continued. — XI. CIVIL FUNCTIONS—PROMOTION OP TRANSPORTATION AND OTHER THAN POSTAL SERVICE— Continued. COMMUNICATION ESTIMATES AND BXPENDITUHES OF GOVERNMENT FUNDS Page Functions, units ol organization, and appropriation Book bills. of of Estimates. Promotion of land transportation and communlcatlou Fromotion of good road building (Department . —Continued. Estimates for Expenditures 1913. $429, 170. 33 for 1911. $398, 338. 92 of Agri- culture) Department overhead Office of Public Overhead 10,992.92 Roads —agricultural Assignable bill. 6, 834. 86 234, 896. 00 58, 640. 00 115, 021. 70 35, 729. 80 176,356.00 79,291.90 JfiO-OO 400. 00 m,ssni en, osg. se Improvemeni of railway operation (Department of State International Railway Congress—diplomatic and consular bill) Operation and maintenance of telegraph and cable lines (Department of War) Department overhead 3,715.41 Signal Corps Overhead Assignable Line of —Army Army —Army bill 11,404.00 11, 404. 00 ESTIMATES AND BXPBNDITUKES OP TRUST AND PRIVATE FUNDS. Functions, "anits of organization, and 60 164, 681. 00 3,081.00 hill 7, 613. 268,164.86 10,126.50 248, 039. 36 167, 762. 00 . . THE 328 — . . N'EED FOB NATIONAL BUDGET. A. 2, Comparative summary showing estimates for 191S and expenditures for 1911, classified by functions, units of organization, and appro- Book of Estimates— Statement No. priation bills — Continued CIVIL XII. F0NCTIONS— POSTAL SERVICE—Contlaued. ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS Page Functions, units of organization, and appropriation bills. Book of of Estimates. — continued. Estimates tor Expenditures 191.3. for 1911. Post OfBce Department proper— Continued. Office of Second Assistant Postmaster General— legislative, executive, and judicial $203,372.54 bill Office of Third Assistant Postmaster General. Legislative, executive, and judicial bill. Deficiency Office of .345,842.32 590,341.61 595,785.18 26,439.75 26,439.75 106,429.64 6,434.30 99, 995. 34 280,703,483.00 B39,12S,t5S.ei 123,777,800.00 123,777,800.00 114,973,977.59 112,828,941.17 273,689.74 Eourth Assistant Postmaster Generaland judicial bill System legisla- - and judicial and resolutions Legislative, executive, Miscellaneous bills bill . Postal service in the field Post-office service Post-office bill Miscellaneous bills and resolutions Deficiency bills R ecurrent indefinite appropriation of the general fund. Domestic transportation service Post-oflice bill Miscellaneous bills and resolutions Deficiency bills 82, 564. 11 1,788,782.57 89,652,763.00 89,652,763.00 83,876,034.45 83,862,401.28 3,031.92 10,601.25 3,807,900.00 3,807,900.00 3,129,486.82 3,128,925.56 561.26 43,466,000.00 37,145,756.65 43,46.5,000.00 .37,145,492.25 - Foreign transportation service. Post-office bill Deficiency 344,842.32 1,000.00 bills tive, executive, Postal Savings 344,57.5.00 .344,575.00 bills Rural service Post-office bill . - 264.40 Deficiency bills Commission Mail to Investigate Cost of — Post-office bill Handling Second-class ,. ESTIMATES AND EXPENDITURES OP TRUST AND PRIVATE FUNDS. Functions, units of organization, and appropriation bills. 1,116.: BOOK OF ESTIMATES. Book of Estimates —Statement No. 191S and expenditures for 1911, priation bills Continued. — 329 Comparative summary showing estim,ates for of organization, and appro- 2. classified by functions, units Xm. CARE, UTILIZATION, AND DISTBIBTJTION OF THE PUBLIC DOMAIN. ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS. Page Functions, units of organization, and appropriation bills. Book of of Estimates Grand total. $11, 726, 476. Care and utilization of the national forests Department of for 1913. Estimates. 8, Expenditures tor 1911. .38 536, 827. 86 »9, 459, 947. 87 i, 193, 415. 04 "War 79.69 Department overhead Line of Army Department 2.77 —assignable— Army bill. 76.82 of the Interior. 99,109.26 Department overhead . 2, 828. Geological Survey Overhead Assignable . Forest Service Overhead Assignable Agricultural bill Deficiency bills Recurrent definite appropriation of the gen- Office Overhead Assignable ' Legislative, executive, and judicial bill. Sundry SeUiTUf aTid granting Land 5.793,240.62 479.853.05 5,313,387.67 4,168,761.32 902, .381. 61 7,572,649.00 6,547,649.00 242,264.64 62 3, 31, 588. 51 20,103.22 1,035,426.09 220,916.09 814,610.00 333,590.00 480,920.00 1,237,449.82 277,888.86 9.59, 660. 96 2.34,543.87 668, 515. 97 62, 782. 81 - (Department 3,718.31 l,2S4,$61.e7 of the Interior) Office. Overhead and judicial bill Sundry civil bill Deficiency bills Recurrent indefinite appropriation general fund 1, HO, 166. 01 35, 645. 17 16,305.66 1,218,616.50 249,286.50 1,123,849.45 225, 393. 51 898, 466. 94 7,828.86 890, 652. 69 74.40 969, 330. 00 Legislative, executive, 266, 532. 83 UK7. 663.04. and resolutions Department overhead General 298,994.82 8, 069, 448. 69 486, 799. 60 1.0e7,01i.6 Department overhead civil bill Deficiency bills Miscellaneous bills 69,9.32.80 378,269.92 3, 188, 647. SuTveying (Department of the Interior) Land 24 29,737.44 2,025,000.00 fund Care and distribution of public lands. General 429. 77 99, 670. S,m, 718.61 Departmeiit of Agriculture. eral 1, 96,280.53 21,280.63 75, 000. 00 — sundry civil bill. Department overhead 101,100.01 72 7,830.00 956,500.00 of the 5, 000. 00 — THE NEED EOE A NATIONAL BUDGET. 330 Book of Estimates— Statement No. 1913 and expenditures for 1911, priation bills Continued. — 2. Comparative summary showing estimates for of organization, and appro- classified by functions, units xni. CARE, UTIUZ.4TJOX, AlVD DISTRIBUTION OF THE POBLIC DOMAIN—Coutd. ESTIMATES AND BXPENDITITEES OF GOVEENMENT FUNDS Functions, units of organization, and appropriation bills. — Continued. BOOK OP ESTIMATES. Book of Estimates — Statement No. 191S and expenditures for 1911, priation hills —Continued 2. 331 Comparative summary showing estimates/or of organization, and appro- classified hy functions, units XiV. CIVIL FtJNCTIOIVS—PROMOTION AND PROTECTION OF THE PUBLIC HEALTH—Continued. ESTIMATES AND EXPENDITURES OP GOVEENMENT FUNDS Page Functions, units of organization, and appropriation bills. Book of of Estimates In Ituman pathology and medicine Department of the Treasury for 1911. $178,776.27 —sundry civil biU Assignable of 1,639.44 176,473.15 10,633.15 165, 940. 00 160, 748. 81 8, 346. 9& 253. 69 Experiment Stations Overhead 21, 430. 74 930. 74 Assignable 20,600.00 Office of —agricultural bill the public health 130.34 Bureau of Entomology Overhead 2,769.32 269.32 2, 500. 00 Belief of sick and Department —agricultural bill injured. 1, of State Hospital at Panama— diplomatic and Hospital at Cape consular Town— diplomatic Treasury Department overhead . . Overhead 560.00 500. 00 civil bill bills of the Interior. Freedmen's Hospital . —assignable Sundry civil bHl. Deficiency bills 989,721.67 58,751.67 930,970.00 930,970.00 973,183.14 63,919.61 919,263.63 895,769.69 23,493.94 ise,m.2i 139,856.57 3,877.24 2,328.32 132,300.00 132,300.00 137,527.25 65,731.36 81,795.89 4,338,971.46 Production.. Of meats (Department cf Agriculture) Department overhead 6S 10,690.39- Impfovement and control of food, drug, and water supply 50.00 983, 773. 12,913.93 Deficiency Department overhead 62 50.00 1,002,635.50 . Assignable Department 206.37 2, 487. and consular Public Health and Marine-Hospital Service.. Sundry 166. 71 2, 692. 99- 1,124,179.10 60.00 of the 69 2,323.23 10,256.36 138, 862. 74 bill.. bill Department 12, 579. (Department Department overhead. Assignable 142,401.82 lS,U6.iS Agricultme) Department overhead In entomology, as a: of Agriculture) . $15$,Sa8.iS 12 2, 303. Public Health and Marine-Hospital Service.. In human nutrition (Department Expenditures — Continued. Department overhead Overhead for 1913. Estimates. Research— Continued. — Continued. . 149,945.46 — THE NEED FOB A NATIONAL BUDGET. 332 — Book ' of Estimates Statement No. 2. Comparative summary showing estimates for 1913 and expenditures for 1911, classified by functions, units of organization, andappropriation bills Continued. — XIV. CIVIL FUNCTIONS—PROMOTION AND PROTECTION OF THE PUBLIC HEALTH— Continued. ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS Functions, units o[ organization, and appropriation bilis. —Continued. BOOK OF ESTIMATES. 333 Book of Estimates^Statement No 2. Comparative summary shoidng estimates'/or 1913 and expenditures for 1911, classified by functions, units of organization, and appro- priation bills XIV. CIVIL — Continued. FUNCTIONS—PROMOTION AND PBOTECTION OF THE PUBLIC HEALTH—Continued. BSTIMATES AND BXPBNDITUEBS OP GOVERNMENT FUNDS Functions, units of organization, and appropriation bills. — Continued. — — . THE NEED FOE A NATIONAL BUDGET. 334 Book 01- Estimates—Statement No. 2.— Comparative summary showing estimates for WIS and expenditures for 1911, classified hy functions, units of organization, and appropriation bills —Continued. AND EDUCATION OF THE DEPENDENT, DEFECTIVE, AND DELINQUENT—Continued. XV. CIVIL FUNCTIONS—CABE ESTIMATES AND BZPENDITUBB8 OF GOVERNMENT FUNDS Page Functions, units of organization, and appropriation bills. of Boole of Estimates. Continued. Estimates for — Delinquent Continued. Department of Justice $1,465,086.17 Department overhead Superintendent of prisons —assignable Legislative, executive, Sundry and judicial bill. civil bill Expenditures for 1911. 1913. S1,18B,1S0.S4 40,530.67 31,755.47 1,424,556.00 9,600.00 1,414,956.00 1,150,426.37 6,966.00 1,143,460.37 Sufferers from storm, flood, etc. (Department of War Quartermaster's Department assignable miscellaneous — bills and — resolutions) ESTIMATES AND BXPENDITUKBS OF TRUST AND PRIVATE FUNDS. Functions, units of organization, and appropriation BOOK OF ESTIMATES. Book opEstimates—Statement No. -- 2. 335 Comparative summary showing estimates for l^JS: and, expenditures for 1911, classified by functions, units of organization, andappro- priation bills —Continued XYI. CIVIL FUNCTIONS—C ABE AND EDUCATION OF INDIANS AND OTHEB WARDS OF THE NATION— Continued. ESTIMATES AND EXPENDITURES OF GOVERNMENT FUNDS Page Functions^ units of organization, and appropriation bills. Book ot of Estimates. Da the United States — Continued. Estimates for 1913. Expenditures for 1911. — Continued. Support, including money payments (Department of the -4,1,07,111.46 Interior) Bepartment overhead Bureau of Indian Overhead Affairs Assignable Indian bill 52,749.04 77,764.02 3,234,457.81 135,197.81 3,099,260.00 1,699,260.00 4,329,347.44 119,439.60 4,209,907.84 2,796,907.16 262,911.34 1,400,000.00 1,152,271.01 7,818.33 Deficiency bills Recurrent indefinite appropriations general fund Miscellaneous bills and of the resolutions. Education (Department of the Interior). ',gOS.74. Department overhead Bureau of Indian Overhead Affairs Assignable Indian bill Deficiency 126,387.56 67,856.10 4,300,816.18 323,936.18 3, 976, 880. 00 3,976,880.00 4,246,086.29 104,221.79 4,141,864.60 3,763,343.01 13,283.66 bills Recurrent indefinite appropriations of the general fund Recurrent indefinite appropriations of special funds (Department Allotment Department overhead Bureau of Indian Overhead Affairs Assignable Sundry Indian Bureau of Indian Overhead 7,334.69 494, 642. 52 25,186.24 309,000.00 11,265.54 483,276.98 7,386.13 373,860.30 3,258.97 95,482.53 3,000.00 3,299.05 (Department 1,131,056.1 - Affairs - Assignable Sundry M 9,826.71 funds Department overhead SOI, 877. 334, 186. 24 306, 000. 00 bill Instruction and aid in industrial pursuits of the Interior) , 55, 956'. 07 civil bill Deficiency bills Miscellaneous bills and resolutions Recurrent indefinite appropriations of the general fund Recurrent indefinite appropriations of special 309,281.76 SU,01S.96 of the Interior) 4,S13,94i.3 49,411.66 25,772.75 1,681,644.00 126,644.00 1,555,000.00 1,675,667.46 39,584.99 1,636,082.47 120,021.80 1,388,887.61 civil bill Indian bill Recurrent indefinite appropriations of the general fund Recurrent indefinite appropriations of special funds 1, 701, 440. 1,555,000.00 4,000.00 - Miscellaneous bills and resolutions 5,926.82 117,246.24 . . — . THE NEED POE A NATIONAL BUDGET. 336 Book of Estimates—Statement No. 191S and expenditures for 1911, priation bills Continued. — Comparative summary showing estiTnatesfor of organization, and appro- 2. classified hyfunctions, units FUNCTIONS—CARE AND EDUCATION OF INDIANS AND OTHEB WABDS OF THE NATION—Continued. XVI. CIVIL ESTIMATES AND EXPENDITURES OP SOVERNMENT FUNDS Page Functions, units of organization, and appropriation Book hills. of of —Continued. Estimates for Expenditures 1913. Estimates. In Alaska. for 1911. $309, 156. 12 Support and $260,728.77 control. Department 64,298.41 of the Interior. 1,076. ee 2S,324.4e Department overhead. ,028.52 358.79 Bureau of Education Overhead Assignable sundry ,048.14 ,048.14 ,000.00 24,965.67 767.62 24,198.05 — civil bill Office of the Secretary (suppression of the liquor traffic —assignable—sundry civil Department of bill , Commerce and Labor. Department overhead Bureau of Fisheries Overhead Assignable —sundry civil bill. 438.27 886. 84 ,386.84 500. 00 38,533.68 2,993.45 36,540.23 U US, $61.77 , 227, 060. . Department overhead Bureau of Education Overhead Assignable Sundry SS, 971.95 397. 47 , Education (Department, of the Interior). 000. 00 ,284.31 civil bill. bills.. 6, 468. .36 2,597.58 220,891.78 6,591.78 214,000.00 214,000.00 180,765.19 5,657.49 175,207.70 174,964.43 243.27 Deficiency Instruction and aid in industrial pursuits of the Interior) (Department IS, 735. 01 13,0 Department overhead Bureau of Education O verhead Assignable— sundry 12, 370. civil bill. 98 370. 98 12,884.27 396.48 12,000.00 12, 487. 79 ESTIMATES AND EXPENDITURES OF TRUST AND PRIVATE FUNDS. Page Amounts covered by of esti- mates. Amounts not covered by Functions, units of organization, and appropria- Book tion bills. of Esti- estimates, mates. 1911. Gran d total 82, 400, 000. 00 In the United States. 2, 400, 000. GO $3,867,297.72 3, 867, 297. 72 General management of agencies and undistribuiabte expenditures (Department of the — Interior Bureau of Indian AHairs able trust funds) — I The expenditures correspondmg —assign- to this estimate 1 1,496,618.1 were distributed among the classes immediately BOOK OF ESTIMATES. 337 Book of Estimates — Statement No. 2. -Comparative summary showing estimates for 1913 and expenditures for 1911, classified by functions, units of organization, and appropriation bills Continued. — XVI. CIVIL FUNCTIONS—CARE AND EDUCATION OF INDIANS AND OTHER WARDS OF THE NATION— Continued ESTIMATES ANL EXPENDITURES OF TRUST AND PRIVATE FUNDS Functions, unit^ of organization, and appropriation bills. —Continued. — . THE NEED EOB A NATIONAL BUDGET. 338 Book of Estimates — Statement No. 191S and expenditures for 1911, priation bills XVII. —Continued 2, Comparative summary showing estimates for of organization, andappro- classified hy functions, units PaOMOTION OF EDUCATION, EDUCATIONAL RESEARCH, LITERATURE, ART, AND RECREATION— Continued. ESTIMATES AND EXPENDITUKES OF QOVEKNMENT FUNDS Functions, units of organization, and appropriation bills. —Continued. BOOK OP ESTIMATES. Book of Estimates — Statement No. )^1913 and expenditures for 1911, priation bills Continued. — XVII. 339 Comparative summary showing estimates for of organization, and appro- 2. classified hy functions, units PBOMOTION OP EDUCATION, EDUCATIONAL BESEABCH, UTEBAUEE, ART, AND BECKEATION— Continued. ESTIMATES AND EXPENDITTJHES OF GOVBENMENT FUNDS Page Functions, units of organization, and appropriation bills. Book of of — Continued. Estimates for Expenditures for 1911. 1913. Estimates. Uaintenance of places and objects of Instruction and amusement 88 51, 208, 457. 78 B75,2S5.m 777,007.^7 %\, 656, 847. Museums (Smithsonian Institution) Overliead. National Museum Sundry civil bill. Deficiency Parks, gardens, 544, 500. 00 630,021.90 134, 165. 63 1, National Botanic Garden Legislative, executive, and judicial bill. civil bill Department 12,819.74 764, 187. 53 bills. etc. Sundry 30,735.20 544,500.00 War of Department overliead. Engineer Corps Overhead Assignable Sundry civil bill Army bill U 401,477.50 », 893. 75 29,892.83 22, 893. 75 7, 000. 00 22, 892. 63 7, 000. 00 73, 44S. 51 121, 405. 92 010, SOS. 387.36 535.26 73,061.15 601.15 72, 660. 00 70,000.00 2,560.00 120,870.66 606. 42 120, 264. 24 116, 230. 92 2,560.00 2,473.32 906,981.18 250,178.95 Miscellaneous bills and resolutions. Department of the Interior. Department overhead. National parks and reservations Sundry civil bill bills 25, 880. 68 3,518.36 881, 080. 60 791, 080. 60 246, 660. 59 155, 199. 66 948. 00 90,000.00 90, 512. 93 ei,309.S4 10,419.39 Deficiency Recurrent indefinite appropriation of special funds Historic monuments, etc. (Department of War) .' Department overhead Engineer Corps Overhead Assignable Legislative, executive, Sundry Army and judicial 95.60 20,323.79 1,620.07 18, 703. 72 300. 00 12,487.75 778,35 5, 137. 62 bill. civil bill 49,620.00 bill Miscellaneous bills and resolutions Miscellaneous (Commission of Fine Arts bill) 436.45 60,872.79 11,262.79 49,620.00 —sxmdry civil 10,000.00 9, 553. 62 THE NEED FOE A NATIOJ^AL BUDGET. 340 . Book of Estimates —Statement No. 1913 and expenditures for 1911, priation bills —Continued 2. Comparative summary showing estiwMtesfor of organization, andappro- classified hy functions, units XVHI. LOCAL GOVEBNMENT. ESTIMATES AND EXPENDITURES OP GOVERNMENT PtTNDS. Page Functions, units of organization, and appropriation bills. of Book of Estimates. Grand total. States and Territories generally.. the Interior— General Land Of&oe (recurrent indefjnite appropriations of special funds) Department of Department of Estimates Teiiltoiies generally (Department of the Interior). 814,755,710.77 851, 000. 00 782,596.75 2m,ooo.oo B76,401.9ll 601,000.00 606, 194. S3 11, 856. 4S —sundry civil bill. Columbia. of War 68.04 4,049.16 802. 96 3,246.20 ess, 876. 68 Overhead Assignable Legislative, executive, and Columbia 2,033.38 277, 980. 00 bill Medical Department Overhead Assignable Department ol Justice 669.36 178,303.49 55,000.00 55,000.00 165, 872. 90 \, Department overhead (including overhead on District of Columbia courts) Jails, etc Columbia Deficiency bills 19,335.83 376,306.88 60,188.64 141,610.62 12,910.00 161, 696. 72 1,838.91 1,403.91 436.00 —sundry civil bill. District ol 399,614.00 396, 641. 71 273,170.00 12,910.00 civil bill bill District of 30 631,569.12 67,509.12 664,060.00 judicial bill Sundry Army 12, 949, 201. 66 i, 106. Engineer Corps 20 n 13, 729, 750. 59 Department overhead 4, 107. 11,618.71 2,018.71 9,500.00 SS7. Bureau of Mines Overhead Department for 1911. 815,215,260.79 Department overhead District of Expenditures Agriculture— Forest Service (recurrent Indefinite appropriations of special funds) Assignable for 1913. bill. 12,430.59 112,000.00 53, 872. 90 — Department of the Interior department overhead on Freedmen's Hospital and Government Hospital for the Insane 10,371.61 Smithsonian Institution Overhead National Zoological Park—sundry civil bill Dis trict ol Columbia government Legislative, executive, and judicial bill Sundry civil bill District of Columbia bill 38 ^43,193.46 12,993.45 230,200.00 116, 768. 83 1,910.00 113,858.83 le, 776, 860. 60 79, 810. GO IS, 150, 906. 60 45,900.00 12,470,956.60 Miscellaneous bills and resolutions Deficiency bills Recurrent indefinite appropriations of tho general fund Recurrent indefinite appropriations of special funds 4, 708. 76,560.00 91,373.62 11,054,714.94 61,452.59 293, 260. 69 35,000.00 24, 780. 63 145, 185. GO 648, 774. 33 BOOK OF ESTIMATES. 341 — Book of Estimates Statement No. 2, Comparative summary showing estimates for 191S and expenditures for 1911, classified hy functions, units of organization, and appropriation bills Continued. — XVin. LOCAL GOVERNMEIVT Continued. ESTIMATES AND EXPENDITtTRBS OF GOVERNMENT FUNDS Page Functions, units of organization, and appropriation bills. Book of of Estimates. Oklahoma (Department Overhead — (Territorial government of Arizona) Legislative, executive, and judicial bill. Miscellaneous bills and resolutions New Me^co (Territorial government Miscellaneous bills and Deficiency bills of Hawaii). judicial bill. resolutions 983. 07 69,355.30 32, 250, 00 100, 067. 59 32,250.00 10,067.59 90,000.00 33, 000. 00 96,817.69 44,600.00 51, 262. 03 44,500.00 39, 634. 90 8, 627. 13 "War Army bill —assignable Government —Army bill. 267, 777. 25 100,000.00 166, 777. 95 2,354.22 25.06 2,329.16 2,348.11 18.95 2, 329. 16 m, 910. 00 Alaska of civil 1,093.62 100,000.00 100,999.30 Legislative, executive, Sundry 486. 26 of special Engineer Corps Overhead and judicial bill biU Recurrent Indefinite appropriations of special funds. 16,950.00 65,000.00 60,000.00 and Porto Klco. Philippine Islands 383,233.22 gri,gl8.9S Recurrent indefinite appropriations funds Assignable 9,800.00 3,000.00 Department overhead. Adjutant General ?70, 338. 37 50,000.00 234, 790. 48 of lor 1911. 87, 002. 50 Alaska. Department Expenditures 1,453.96 33,000.00 and Legislative, executive, for 1913. 15.15 government (Territorial New Mexico) judicial bill resolutions Miscellaneous bills and Deficiency bills Hawaii of and Legislative, executive, Estimates $91,453.96 of the Interior) Assignable recurrent Indefinite appropriations of special funds Arizona —Continued. 11^,014. U 12,500,00 62,446.00 47,068,24 306, 357, 06 — Department of the Treasury Customs and InternalRevenue Sen^ices Recurrent indefinite appropria- — tions of special funds Department of War Department overhead Office of Secretary- Bureau sundry biU Army bill (Department of the Navy) Department overhead. Assignable—naval bill. and im,2is.so llg,6SB.ll 109, judicial bill us. ye 1,075.11 971.70 111,460.00 93,580.00 17, 880. 00 108,032,27 91,677,23 16, 456. 04 139, 79 . of Insular Affairs Legislative, executive, Gaam civil 100,000.00 14, 124. 23 124, 23 14,000.00 108, 66 11,620.95 342 THE NEED FOE A NATIONAL BUDGET. Book — op Estimates Statement No. 2. Comparative summary showing estimates for 1913 and expenditures for 1911 classified by functions, units of organization, and appropriation bills Continued. — , XVin. LOCAL GOVERNMENT—Continued. estimates and expenditures of trust and private funds. Functions, units of orgauization, and ap- BOOK or ESTIMATES. Book of Estimates — Statement No. 1913 and expenditures for 1911, priation bills Continued. 2. classified — XIX. 343 Comparative summary showing estimates for by functions, units of organization, and appro- DEPARTMENT AND BTJBEAU OVERHEAD EXPENDITURES, BT BILLS— Contd. Page Organization units and appropriation bills. Book of of Estimates for 1913. Estimates. Department of the Treasury— Continued. Bureau and division overheadDivision of Loans and Currency Expenditures for 1911. 3,070.00 S2,823.89 judicial bill.. 1,070.00 2, 000. 00 970. 46 1,853.44 Public Health and Marine-Hospital Service. 117,035.00 . Legislative, executive, Sundry Department of . civil bill Legislative, executive, Sundry and and 42, 960. 00 41, 131. 70 74,075.00 72,742.66 2,483,170.43 2,346,146.87 495,360.00 234,800.00 258,000.00 2,660.00 436,677.74 227,190.28 198,977.63 10,409.83 304,469.44 12, 560. 00 291, 909. 44 286,612.55 1,072,966.00 806,560.00 266,416.00 1,029,765.94 782,197.27 247,658.67 621,202.00 72,400.00 448,802.00 489,431.07 71,436.49 417,995.58 99 103,769.67 99,466.76 4,312.82 judicial bill.. civil bill War: Total department overhead. General direction of work of department Secretary) Legislative, executive, Sundry Army and (office of judicial bill civil bill bill General direction of military activities (Chief of Stafl and Inspector General) Legislative, executive, Army and judicial bill bill Supervision of military personnel, etc. (Adjutant jeneral and Judge Advocate General) Legislative, executive, Army and judicial bill.. bill 12, 178. 89 274,433.66 Payment of militafy salaries, etc. (Paymaster (jeneral) Legislative, executive, and judicial bill Army bill ^ Share of expenditures Buildings for State, Legislative, executive, Sundry War, and Navy 9, 172. and judicial bill 8,172.99 judicial bill 76, 188. 71 864, 240. 58 74,091.70 360,444.30 3,499,096.63 832,633.47 281,137.90 3,217,967.63 270,038.65 661,386.68 908. 75 300. 39 3,391,519.40 2,807,817.88 169,428.00 222, 091. 40 103,776.08 2,704,041.82 343,563.97 217,911.81 191,410.00 3,400.00 148,753.97 116, 261. 64 6, 679. 94 96, 070. 33 610, 185. 45 474,836.67 25, 823. 38 26,017.68 449,768.01 61.00 civil bill Bureau overhead: Subsistence Department.. Legislative, executive, 434,636.00 and Army bill Quartermaster's Department. Legislative, executive, and judicial bill. Army bill Miscellaneous bills and resolutions Deficiency bills Medical Department.. Legislative, executive, Army and judicial bill. bill , Engineer Corps. Legislative, executive, Sundry and judicial bill. and judicial bill. civil bill Army bill Signal Corps-. Legislative, executive, Army bill Deficiency 584,362.07 bills THE NEED FOE A NATIONAL BUDGET. 344 Book of Estimates — Statement No. 1913 and expenditures for 1911, priation bills Continued. — XIX. Comparative summary showing estimates for of organization, and appro- 2. classified by functions, units DEPARTMENT AND BUREAU OVERHEAD EXPENDITURES, BY BILLS—Contd. Page Organization units and appropriation Book bills. of of Estimates Department of War— Continued. Bureau overhead— Continued. Ordnance Department Department of Justice ' —total overhead. and Legislative, executive, Sundry judicial bill. 90,32.3.08 642, 396. 10 608,041.32 300, 871. 90 261,146.95 241,390.40 216,725.81 41,865.95 2, 555. 19 69, 281. 50 civil bill Deficiency Department bills of Overhead Navy— total the Navy Department proper of Legislative, executive, Sundry civil Naval bill Deficiency judicial bill. 1,844,052.1 1,662,381.82 1,618,827.97 679, 280. 00 163, 000. 00 786,547.97 1,457,433.54 592, 102. 29 140, 638. 73 724, 782. 77 9.76 bills for State, L(egislative, executive, and War, and Navy Build6,588.44 6,588.44 judicial bills. civil bill Marine Corps overhead Department and bill Share of expenditures ngs Sundry overhead. $698,364.4 91,760.00 judicial bill. bill Expenditures for 1911. S734, 166. 10 and Legislative, executive, Army for 191.3. Estimates. —naval 74,299.69 71,211.69 3,088.00 130,648.59 bill- of the Interior: Total department overhead Department of the Interior proper Legislative, executive, and judicial bill Sundry civil bill Deficiency bills Recurrent indefinite appropriations eral fund ol 969,310.00 517,405.49 964,310.00 512, 405. 49 486, 710. 00 477, 600. 00 439,798.81 66,805.43 1, 508. 75 the gen4,292.50 Assistant Attorney General (Department of Justice) legislative, executive, and ctjjudicial bill — 6,000.00 Bureau overhead: General Land Office Legislative, executive, Sundry 643,320.00 673,017.34 and judicial bill 608,320.00 35,000.00 554,289.62 116,119.32 2, 608. 60 and judicial bill 313,020.00 25,000.00 454,000.00 civil bill bills Deficiency Bureau of Indian Affairs 311,202.72 . Legislative, executive, Sundry Indian civil bill bill Deficiency bills Bureau of Pensions and pension Legislative, executive, Sundry Pension agencies. and judicial civil bill bill Miscellaneous bills and Including overhead on legal 00 2,646,157.76 1,780,880.00 25,000.00 087,760.00 1,812,696.15 45,196.16 687,916.45 350. 00 16,200.00 9,741.43 resolutions of Education— legislative, executive, judicial bill Bureau 1 2, 493, 630. bill offices in 234,837.34 23,172.87 50,949.16 2,243.35 and the Departments of Treasury and Commerce and Labor. BOOK OF ESTIMATES. Book of Estimates — Statement No. 191S and expenditures for 1911 priation bills Continued. — XIX. 345 Comparative summary showing estimates for of organization, and appro- 2. classified by functions, units , DEPAKTMENT AND BtlREAC OVERHEAD EXPENDITDBES, BY BILLS— Contd. Page Organization units and appropriation bills. Book of of Estimates. Estimates for 1913. Expenditures tor 1911. — Department of tlie Interior Continued. Bureau overhead— Continued. Geological Survey Legislative, executive, Sundry Bureau of S434, 757. 78 judicial bill civil bill Mines. Legislative, executive, Sundry Department and and judicial bill civil bill 61,700.00 365, 620. 00 60,721.62 374,036.16 160, 650. 00 101, 639. 70 21,350.00 129,300.00 5,537.83 96,101.87 191,500.00 764,406.00 196,689.00 636, 862. 18 376, 640. 00 3.30,051.87 52, 000. 00 324, 640. 00 45,000.00 285,051.87 of Agriculture: Department overhead . Sundry civil bill.. Agricultural bill . Bureau overhead: Weather Bureau Sundry civil bill. Agricultural bill B ureau Animal Industry. 146, 744. 00 121, 579. 44 Sundry civil bill Agricultural bill 30, 000. 00 91, 444. 00 Recurrent definite appropriations 25,300.00 29, 635. 31 78, 084. 19 13, 859. 94 141, 965. 00 114,072.09 38,000.00 103, 965. 00 37,489.03 76,583.06 619, 263. 00 609, 722. 80 28,000. 00 26, .330. 28 483, 392. 62 Bureau of of Plant Industry. Sundry civil bill. Agricultural bill . Forest Service. Sundry civil bill. Agricultural bill.. Bureau of Chemistry. Sundry civil bill. Agricultural Bureau of 491,253.00 bill 13,000.00 94, 120. 00 . . Entomology. Sundry civil bill Biological Survey. civil bill. Agricultural Ofiice of of . civil bill. Agricultural bill . 14,110.61 26, 963. 04 27, 150. 00 21, 437. 36 000. 00 6, 574. 14 20,150.00 14, 863. 22 83, 850. 00 70, 614. 94 38,000.00 45,850.00 36,969.36 33,645.58 Commerce and Labor: Total department overhead Department of Commerce and Labor proper Legislative, executive, and judicial bill . Sundry civil bill Deficiency bills Law 14,000.00 45, 860. 00 7, Experiment Stations. Sundry Department bill 76,003.71 69, 850. 00 Agricultural bill Sundry 12, 124. 46 offices (Department executive and judicial Overhead on law (see p. 344) offices of 309, 775. 23 236, 366. 53 283,513.62 244,513.62 39, 000. 00 213, 306. 46 26,540.00 22,433.33 721.61 626. 75 188,836.08 17, 619. 14 6,851.23 Justice)—legislative, bill (Department of Justice)- — 346 THE NEED FOE A NATIONAL BUDGET. Book of Estimates — Statement No. 2. WIS and expenditures for 1911, classified priation bills — Continued. XIX. DEPARTMEIVT Comparative summary showing estimates/or by functions, units of organization, andappro- AND BUREAU OVERHEAD BXPE VDITURES, BT BILLS—Contd. Organization units and appropriation bills. BOOK OF ESTIMATES. Book of Estimates — Statement No 347 3. Summary of estimates by items of appropriasupplemented by a statement of the beginning and ending balances, and a comparison with five years' expenditures Continued. tion, . — Department of the Interior— Continued. — 348 THE NEED FOK A NATIONAL BUDGET. Book op Estimates— Statement No. 3. tion, supplemented by a statement of parison idthfive years' expenditures Department Summary of estimates by items of appropriabeginning and ending balances, and a comContinued. the — of the Interior—Continued. BOOK OF ESTIMATES. Book of Estimates- -Statement No. tion, 3. supplemented by a statement of parison with five ' expenditures Department the Summary of estimates by items of appropriabeginning and ending balances, and a com- —Continued. of 349 the Interior— Continued. — 350 THE NEED FOR A NATIONAL BUDGET. Book op Estimates —Statement No. tion, supplemented by a statement of parison with five years' expenditures Department 3. the Summary of estimates hy items of appropriabeginning and ending balances, and a com- —Continued. — Continued. of the Interior BOOK OF ESTIMATES. 351 d ;^ o i^ rH ^ o oo oi .-i Ph 03 .a a m d "^ o .5 ft S.2.S a-^ +3 "t5 "tj o ^ i^^ ^ o o M fH g'3 o M o o o g 03 III w -3 o g M -I B a o c/l 5 t5 o IH tH ^ o •gE-iEHcoO ~S S s c fc; 3 ft O he tie IP THE NEED FOB A NATIONAL BUDGET. 352 o> (N r^ c Oi CO CO as 1° <! CiOOO lO >o o O o o o o ss 5 I H &. 3 >> illo f-i ca San 3 a d a & .9 .fcl Mo 9 P,a) •a 2 o a S fc( 3 r CO a D^ S " c S °B'gS -g s s t. s ft 5 o o H BOOK OF ESTIMATES. 353 THE NEED FOB A NATIONAL BUDGET. 354 a BOOK OF ESTIMATES. CI O OICQCOC CO O Ol o CO OO CO >— oooooooo C* I oooioooom O Ot-h O rPCJ cm rH CN lO O--! SO g t- [^ S =) o t- a SS aJ S Q 2 g E be S^OJO a S fe fg-e-llaag * ft ftCQ ft 3 .a 355 THE NEED FOR A NATIONAL BUDGET. 356 B 5 H BOOK OF ESTIMATES. 357 ,d-rt t- w aj II rjfl OJ O! f^ og <"^ § |p,g£a . i§ =3 8 a ^ ^ ^ S o .S s 3 03 ,, [> ^Sm2£ oo r- cs lO m ^ lO CO -* t- W i>- >n c<( r-i r -—i oi 05 CO o fflgag " S ° 3 £ 8,3 °& >.£ 8e< O CO o "O CO OO * CO 1-- <| •-( oco CO O) gS-g.g CO oSg'Sg g PI'S go ° « s .So I O.Q i p<S J ,-^.. se H <B P.C ^ |3 « OV §2^ If -a 03 "^ C^ O '^ ID en «5 5a.s^ n^ 2 = <y <u C3 g5 ° a Q d ^ t^ ^ "t^ O 03 ot-,^ =) 3 o Ci ro 2 b oX •'T-I w :3 t^jS P' 2 rf >> « fee S a g °.dg- p. 4J Id — O 1 9 p Sa 3.2 2-S3 THE NEED EOE A NATIONAL BUDGET. 358 O CO OS CO -^ Oi t^-'* l^ -^ nH O UJ 1.^ 1 — I cOOOOi CJ MM 1 OOOOOOOO ° >^ o 4 S a p °- 8 > a +» o 2 § Hi O o S I S <o iillllll ^is is a ° d o 3 I pHHaicooPmn 53 I CO CO -rlH rficO 1— I O ^ CI C cfr-T (N'"eo"co"or B -S -g OOOOQOQC 000>0000" o^ 1— I i/amco"- BOOK OP ESTIMATES. 359 s.g .a CDCDOSIC'-IMCOCO iC lO OiOCD 1— I M Sooooooo OOOO too COOO.-I XJ lO CT <N ^ CO ^^ M lO i-i 00010*0000 o c-Qoio oor^ o lo lo oo (O -e< a I THE NEED FOE A NATIONAL BUDGET. 360 »c lo 01 ^ CDO (M o B fl ^ tp fc-. cii O ^ I— 3 ^ -^ ;a H Q 1:4 d on —- C CO fl 52 q o^ ^^ PhO O R H C "3 2 S U p. o c3 03 (-1 fc- 861 BOOK OF ESTIMATES. J5° Si ft aa t-t i" fM „i * r-coo= IOC CO T) (N OO i-H i-H of i-Tco" i-T O lO 00 l~ ~- -5 t CO a s g O ft M ssc ^) r^ (N >o 00 lO w g-ag. iSH ''i s.s§ o o a S-B lO o O OOM OO C-" o ^ CO CO CO moo <X> !*< f3^ lO CSI lO §3 <!> THE NEED FOR A NATIONAL BUDGET. 362 S S COCi OS t— tTf r* W CT> •--, § S T-H S ^ coco H -S.S C3 o •R o 03 O . ^ 9 9 =^ >" I hi a S to S^ 's'5. S H s £ « S^S =1 ^ 9 o, t-t a m a o o & I P <! 9 OT nj O Q> 5 « ?3 T3 E-l ampH ft ft Hi O M o o m B .g O BOOK OP ESTIMATES. 4J o oo gg ^ o Si's £.g.g ---do I ti fete S-Sg- .|| O Si Is H E'3 Ias « 9^ !"9 f a aai I SI'S ft gao S g,1||^i||r ^ M OcT-J igS-Sg-aa r q;s §w^?? p ?^ ^Ti^ 9 ^ ,^ <S .rt ? ^ 2 i c3 „ ca s ce t^ t^odggtodda 3^ ^"-i^fM g d-S ;3 a-^ !>o <s ft>2 a l"ft^ ^o3 O ^+j ^^ CD Fi 4^t. 1-1 w'^-*^ "-I ' 'Cl^ o M ^-sl^i^^sa-ss g'as-Ssa-ggp- mS iS '-' '''37 ^~ 3 g&^SdBftfl^ ^ i'^'sg-^ _, „, ^ o . gsl"'g 3 o " g >>S 3 S o3 H '^cQ,-sa) dT^=l o §Sfl°*»'*f'3 3goSg£j= tift'3 So t! S '^ o ^ s*'.^ a g5ft§a>"|g 3'=' ^^ Cu - -B'd d'='Of^3-*^ g2iil.3£-3 2 ,2S?i-g.§£2i &§|SftflS£g 13 d «3o c^ .2 .t^ ® 2 o a -S'ea %& |fRm -iipj gSSgaa-p^g a'®°-.3g'§ S.af Sas^So'fSsafflgS -a^ S S I " s- »| 11 363 THE NEED FOR A NATIONAL BUDGET^ 364 c; lO 9, o oo o ^O O -^ 1— CO r-H I --:^lO CG to lO —( >^ t-^ Q ^ 5 ^ P p to d w c -^ W d fto o g CI fl 3 9.3 ^ 03 03 o C E^ B CO CO CO Pi _o pe<S BOOK OF ESTIMATES. 365 : — XXV. REASONS FOR SCHEME ADOPTED BY THE COMMISSION FOR RECLASSIFICATION OF EXPENDITURES, APPROPRIATIONS, AND ESTIMATES. Expenditures, appropriations, and estimates of the Government are classified from four different points of view, viz 1. The amount estimated, appropriated, function or class of work. 2. The amount estimated, appropriated, or expended for each or expended by each organization unit. 3. The amount estimated, appropriated, or expended for current expenses as distinguished from fixed charges, capital outlays, con- tingencies, and losses. The amount estimated, appropriated, or expended under each appropriation act or method of financmg. The reasons for the classification adopted by the commission with respect to the first of these methods of analysis are discussed below. The other methods of classification do not seem to need special dis4. cussion here. The general purpose of classifying expenditure data according to functions and character of activities has already been discussed. Nothing has been however, to indicate the controhing motives which is used in this report. The three main classifications of expenditure data by functions are said, for adopting the particular classification as follows: 1. General functions. 2. Military functions. 3. Civil functions. This general basis for classification was adopted for the reason that it was thought to be desirable, as a matter of information to those who are required to think about the Government in terms of pubhc between the cost of carrying on the military as distinct from the cost of carrying on the civil functions of Government. Such a classification, however, at once makes apparent that there are certain activities which are neither mihtary nor civil that is, activities which are general in character which pertain to the Government as a whole. These activities have been called "general functions." Accepting the above as a general basis for classification, the com- policy, to distinguish functions of Government ; mission then proceeded to consider what subdivision of each of these several general classes of activities would be most useful in thinking about what the Government is doing and the cost of performing each class of 366 work. REASONS FOE BECLASSIFICATION. 367 GENERAL FUNCTIONS. The cost of general functions of the Government for 1911 estimates for 1913 were analyzed under the following Estimates, 1913. Activities. and the titles: Expenditures, 1911. General functions. 5134, 962, 647. 26 $S3, 099, 681. 64 Legislation 8, 7.55, 679. 82 9,969,753.44 Executive direction and control Adjudication Detection of crimes and oHenses and collection of eviden ce Legal advice and representation Administration of the national finances Collection of the revenues Custody of the public funds Administration of the public debt and payment on account the public debt General accounting and auditing for, 5,225,423.51 447, 767. 62 372, 721. 56 3,055,-576.94 2,597,824 63 104,081,365.09 17,617,653.73 1,101,746.07 42,275,303.61 17,456,297.05 1,158,892.60 183,610,894.20 l,a51,07L09 21,665,291.86 1,995,822.10 10,622,345.98 20,515,822.94 460, 154. 31 363,527.27 399, 127. 38 327,876.34 purchasing, manufacturing, and inspecting sup- plies for general Examination and Government XJurposes certification of applicants for civU appointments. Investigation of business methods Conduct 280, 148. 45 5,706,295.17 of Acquisition, maintenance, and operation of lands and buildings for general Government purpo.ses Contracting 291, 759. 19 of general reference library ... * Distribution of public documents 75,000.00 46,742.76 6-85,697.57 695, 703. 82 250,344.00 223,933.74 225,000.00 202,706.78 ' Investigations relative to tariff rates Examinations of claims for compensation under workmen's com- pensation act 6, .544. 1 Including estimates for 19 2, 187. 79 slaking fund. In following these outlines all of the activities of Congress as a legislative body have been charged to the function "legislation." This includes the amounts expended by congressional committees which might have been assigned to the "investigation of business methods" appearing below. Although the amounts directly chargeable to such investigations were at fijst separated it was finally decided not to throw them under the head Investigation of business methods" for the reason that the directly assignable charge was only a small ' ' part of the cost to the Government for investigations of this character. Furthermore, on the same theory, many of the other committee mighi have been properly assigned to specific subjects The if the cost could have been determined. principle item of expense in connection with the work of committees is the time devoted thereto by Members of Congress and by administrative officers who are asked to cooperate with them. This amount could not be even approximated. Therefore, it was decided activities other than legislation THE NEED FOE A NATIONAL BUDGET. 368 to consider such investigations entirely as belonging to the function of legislation. The totals assigned to the function of legislation in- clude the direct cost charged against the Senate, including the office of the Vice President, the direct cost of the House of Eepresentatives, the direct cost of joint committees and commissions, the cost of the Capitol buildings and grounds and Capitol pohce, the cost of the proof the statutes by the Bureau of Rolls and Library of the mulgation Department of State, the cost incurred by the Engineering Corps of War Department that may be assigned to Capitol buildings and grounds, and an apportionment of the overhead cost of the Departthe ment — of the Interior the department which this is being a portion of the total overhead of by reason of the fact assigned to legislation that the Capitol buildings and grounds are administered under the Secretary of the Interior. The cost of "Executive direction and control" represented in this statement is made up of the direct cost of the Executive Office, together with the cost incurred by the Department of War in relation to the Executive office, mansion, and grounds. In the cost of "Adjudication," as stated in the table above, is not only represented the direct cost of the judiciary, including the Supreme Court, the circuit courts of appeals, circuit, district, Territorial courts, Court of Claims, Commerce and Court, and Court of Customs Appeals, the United States Commissioners, United States marshals, clerks, and other officers of the courts, but also the cost of the Supreme Court Library and the cost of maintaining the United States court for China. There is also added an apportionment of the overhead cost of the Department of Justice. The other two general functions or activities that are largely administered by the Department of Justice are the "Detection of crimes and offenses and collection of evidence," and "Legal advice and representation." To the first of these is charged the cost of the Bureau of Investigation, together with a portion of the overhead cost of the department. To the latter class of activities is assigned the cost of the law departments in Washington and the offices of district attorneys, together with a portion of the overhead cost of the department. The definition given to the function "Administration of national finances" includes "Collection of the revenues," "Custody of public funds," "Administration of the public debt and payments on account of the public debt," and "General accounting and auditing." All of Department of the Treasury. Under the "Collection of revenues," are included the costs incurred by the DiAdsion of Customs, the customs service at large, the Division of Special Agents, the Internal-Revenue Service, and the Bureau of these are activities of the Engraving and Printing so far portionable. as these are directly assignable or ap- EBASONS POE RECLASSIFICATION. 369 To the "Custody of public funds" are charged the costs incurred by the Division of PubMc Moneys, tlie Treasurer of the United States, the subtreasuries, and by the Bureau of Engraving and Printing in so far as they are directly assignable or apportionable. To the "Administration of the pubho debt and payments on account of the public debt" are charged the cost of the office of the Register of the Treasury, a portion of the cost of the Division of Loans and Currency and of the Bureau of Engraving and Printing, and the amounts paid as principal and interest of the public debt, not including, however, the disbursements for redemption of national bank notes, which are regarded as trust-fund transactions incident to maintaining a medium of exchange. To the function "General accounting and auditing" is charged the cost incurred by the office of the Comptroller of the Treasury, by the by the Division of Bookkeeping and Warrants of the Treasury Department. To each of these several activities is also apportioned a part of the overhead cost of the Department of the Treasury. Under the general title "Acquisition, maintenance, and operation of lands and buildings for general Government purposes" are set up a portion of the overhead costs of the departments concerned, the costs several auditors of the Treasury, and incurred by the Office of the Supervising Architect in constructing, maintaining, and operating Federal buildings throughout the country, including the purchase of sites, and a small amount expended by the Corps of Engineers of the Department of War for the care of the grounds of department buildings in Washington. Under the general title "Contracting for, purchasing, manufacturing, and inspecting supplies for general Government use" are in- cluded the costs incurred by the Bureau of Printing and Engraving of the Department of the Treasury for the printing of blank checks, drafts, etc., for use throughout the Government establishment, with the cost of the paper therefor, purchased by the Division of Printing and Stationery of the Treasury Department; the costs incurred by the Bureau of Mines in the Department of the Interior in testing coal for Government use; the costs incurred by the Bureau of Chemistry of the Department of Agriculture and by the Bureau of Standards of the Department of Commerce and Labor in testing various supplies and materials for Government use; and the cost incurred by the General Supply Committee in contracting for Government supplies. In these cases, as in those discussed in following paragraphs, there has usually been included with the assignable costs a share of any departmental, bureau, or other overhead. In the case of the Bureau of Stand ards the figures stated are the charges that would have been made if the work had been done 49365—12 24 for private parties. . THE NEED FOE A NATIONAL BUDGET. 370 "Examination and certification of applicants for appointments" is "charged the cost of the Civil Service Com- Under the civil title mission. Under the title "Investigation of business methods" the Commission on Economy and cost Efficiency incurred by the President's alone has been charged, although the costs incurred by the several committees on expenditures of Congress might have been included under this title, as well as the costs incurred by the Department of the Treasury in special investigations. The costs of congressional committees have been excluded for reasons above expressed, and the costs incurred by the Secretary of the Treasury were not considered as pertaining to the business methods of the Government as a whole, for the reason that although the Comptroller of the Treasury, under the direction of the Secretary of the Treasury, has the power to prescribe the forms of keeping and rendering accounts, the funds were so administered that the investigations actually conducted relate only to the Department of the Treasury. Under the title "Conduct of general reference library" is included the cost of the Library of Congress (exclusive of the Copyright Office) While this might have been assigned to the special function "Promotion of education, art, and science," it is thought that the general theory of the maintenance of the Congressional Library has been that it was to be used as a reference library for Members of Congress and not as a general public library. Under the title "Distribution of public documents" is included the cost incurred by the Government Printing Office which is directly assignable thereto. Under the heading "Investigation relative to tariff rates" is included the cost incurred by the Tariff Board. Although this board was organized by the President and its work was carried on under his general direction, the character of the work was thought to be for the information of Congress as well as for the information of the President, and therefore has been given a classification separate and apart from that of executive direction and control, as is also the cost incurred by the President's Commission on Economy and Efficiency, above referred to. Under the title "Examination of claims for compensation under workmen's compensation act" is included the cost incurred by the Bureau of Labor of the Department of Commerce and Labor which is directly assignable to this inquiry, together with a small amount of the overhead of the department apportioned thereto. REASONS FOE EECLASSIFICATION. 3Y1 MILITARY FUNCTIONS. There are three subdivisions namely: of cost incurred for mihtary purposes, National defense by land. National defense by sea. 3. National defense expenditures on account of past wars. With respect of the first two of these general classes, the following common classification of cost was adopted: Maintenance, equipment, and training of regular forces. 1. 2. — Kecruiting. officers and men at schools. Maintenance and operation of armed forces. Providing war equipment and stores. Provisions for the good of the service. Maintenance, equipment, and training of militia and other reserve Training of forces. For the purposes each of these classifications the cost of "remen at schools" are the expenses incurred which are directly assignable to these activities. The costs of "maintenance and operation of armed forces" in each case include the cost of quarters, offices, and storehouses, pay, food, clothing, and transportation. Under National defense by land the cost of "Providing war equipment and stores" includes the purchase, operation, maintenance, or construction, as the case may be, of fortifications, ordnance, ammunition, and other military equipment and supplies, and of plants and materials for the manufacture of war equipment and supplies, while under the similar title for defense by sea is included the cost of operation, maintenance, construction, or purchase of vessels, ordnance, ammunition, etc., and of plants and materials for the manufacture of supplies and equipment for use by the Navy. "Provisions for the good of the service" in each case include retirement salaries, care for sick and injured oificere and men and for sick and dependent old soldiers, commemoration of past military achievements, and care for the funds of enlisted men. Under the title "National defense expenditures on account of past wars" are included pensions, care for the aged and sick veterans of former wars, and settlement of claims arising out of past wars. Such claims are so subclassified as to show those which relate to recruiting, to maintenance and operation of armed forces (including claims for of cruiting" and the cost of "training of officers and — pay, food, clothing, transportation, jured, etc., all of which will more etc.), to fully care for the sick and in- appear from the tables in the pro forma book of estimates (Chapter XXIV). Owing to the insufficiency of the information obtainable at the time the statements of the costs of different activities were prepared; : 372 THE NEED FOR A NATIONAL BUDGET. the amounts stated for the several subitems under "National defense by land" are not satisfactorily accurate. The figures for 1911 and those for 1913 with respect to some items were necessarily drawn from different sources, and show decided differences that in some cases are probably unwarranted by the facts. CIVIL FUNCTIONS. The analysis of the estimates for 1913 for the civil functions of the National prepared by the Commission Functions and units is and the expenditures for 1911 Government which has been as follows of organization. REASONS FOE RECLASSIFICATION. 373 4. To bring together those activities which pertain to the conservation of the individual that is, those activities which relate to the — promotion and protection of health, the care and education of the dependent, defective and delinquent; the care and education of the Indians and other wards of the Nation; and the promotion of education, literature, art, and recreation. . This accounts for all of the activities that are described or included within the classification, except that which is indicated as "promoting laboring classes and providing for general economic This is thought to have a bearing on the subject of the conservation of natural resources as well as the conservation of the interests of welfare." individual, and therefore is placed before them in the classification. In this relation it may be said that there might have been a number of other arrangements which would have been quite as logical, but having in mind the purpose of the classification, namely, consideration of cost of government in terms of general welfare, it was thought that the plan adopted had some advantages which were not possessed by other classifications. At least the basis for classification being known and the content of each class being fully set forth, anyone who may be interested in any subject pertaining to the work of the Government may rearrange the data to suit himself, and the main purpose of the work of the commission will have been accomplished if the facts are known. The difficulty which has been experienced by the commission as well as by every other person who has sought to know what the Government is doing and what is the cost of doing it is that the facts are so deeply buried in an unanalyzed labyrinth of detail that they can not be ascertained. The items included and the reasons for assigning items of cost to each of the several classes of civil activities may be briefly stated as follows: PROMOTION OF FRIENDLY RELATIONS WITH FOREIGN NATIONS AND PROTECTION OF AMERICAN INTERESTS ABROAD. The which are carried under the general title of Promotion of Friendly Relations with Foreign Nations and Protection of American Interests Abroad," together with the amounts assigned to each in the analysis of estimates for 1913 and expenditures for 1911 ar.e ' activities ' as follows Total Estimates Expenditures for 1913. for 1911. 84,534,901.; General Conduct of relations with foreign governments 1, Local representation abroad Cooperation for settlement of international controversies Promotion of friendly intercourse Trusteeship for American citizens with foreign peoples . .S4, 368, 375. 93 78,613,76 122, 258. 12 435, 606. 55 1,263,632.45 2,379,677.30 541,003.75 100, 000. 00 100, 000. 00 2, 268, 576. 49 360,059.97 363, 848. 90 792, 380. 39 374 THE NEED FOE A NATIONAL BUDGET. The estimates and expenditures included under the item "Genwork of the Division of Foreign Aifairs and Bureau of Citizenship of the Department of State; expenditures by the same eral" cover the department for the preparation of a cipher code, the preservation of and the investigation of American interests in Liberia and Samoa, and charges incurred by the office of the Quartermaster General and by officers of the line, under the Department of War, in relieving famine in China, accompanying representatives of foreign govei'nments while traveling in the United States, and the like. The cost of the "Conduct of relations with foreign governments" comprises the salaries and expenses of the ^Resident Diplomatic Officer and the Diplomatic Corps. The costs which are characterized as "Local representation abroad" are those incurred by the Director of the Consular Service, the Consular Bureau, and American consulates and agencies. Those items which are grouped under Cooperation for settlement of international controversies" are the expenses of the Mexican Boundary Commission, joint surveying parties marking the boundary between the United States and Canada; International Joint Commission, United States and Great Britain, Chamizal Tract Commission, arbitrator for boundary, Passamaquoddy Bay, St. John River Commission, Waterways Treaty Commission, Rio Grande River Commission, International Fisheries Commission, Fisheries Arbitration at The Hague, International Bureau at The Hague, Joint High Commission, United States and Canada, Bureau of Interparliamentary Union, and Commission for Arbitration of Pecuniary Claims, United States and Great Britain; the cost of erecting a statue of Baron von Steuben in Berlin; and expenditures of the Coast and Geodetic Survey of the Department of Commerce and Labor (which furnishes the American contingent of the "joint surveying parties" mentioned above) for work on the Canadian boundary and general direction thereof. Those items which are included under the general head "Promotion of friendly intercourse with foreign peoples" are the estimates and costs incurred for the Pan-American Union, international expositions, the International Congress of American States at Buenos Aires, and a small amount for the revision of the fur-seal regulations. Under the general title "Trusteeship for American Citizens" are the estimates and expenditures on account of certain trust funds neutrality, ' ' covering the estates of decedents or other properties or moneys fallen into the hands of American representatives abroad. which have EEASONS FOE KECLASSIFICATION. 375 PROTECTION OF PEESONS AND PEOPERTY AND MAINTENANCE OF ORDER. The which are carried under the general title of Protection of persons and property and maintenance of order," together with the amounts assigned to each in the analysis of estimates for 1913 and expenditures for 1911, are as follows: activities ' ' : 376 THE NEED FOE A NATIONAL BUDGET. The general subjects included under "Regulation of immigration and naturalization" are the following, all carried on by the Bureau of Immigration of the Department of Commerce and Labor Estimates Activities. Regulation of immigration (including enforcement laws) tor 1913. of for 1911. CMnese-exclusion 83, 734, 563. 45 Preventing importation of contract labor Regulation of nati]raIization Expenditures 35,681.51 301,885.09 52,921,261.78 30,566.22 229,943.88 PROMOTING INTERESTS OF LABORING CLASSES AND PROVIDING FOE GENERAL ECONOMIC WELFARE. The activities which are carried under the general title of "Promoting interests of laboring classes and providing for general economic welfare," together with the amounts assigned to each in the analysis of estimates for 1913 and expenditures for 1911, are as follows: Activities. EEASONS FOE EECLASSIFICATION. 377 PROMOTION AND PROTECTION OF AGRICULTURE, FORESTRY, GAME, AND FISHERIES. which are carried under the general title of "Promoand fisheries, and protection of game" together with the amounts assigned to each in the analysis of estimates for 1913 and expenditures for 1911 are as follows: The activities tion of agriculture, forestry, Estimates Activity. Total. Promotion of agriculture and forestry Game preservation Promotion of fisheries Under the general title for "Agriculture" is .$17,932,720.46 $16,957,211.47 16,640,851.81 49,712.81 1,242,155.84 15,804,785.01 28, 400. 48 1,124,025.98 mcluded: 1913. General Expenditures for 1911. 1913. 1911. $2, 572, 240. 79 $2, 342, 430. 43 This includes the experiment station work of the Department of Agriculture; the work of the International Institute of Agriculture at Rome, payment to which is made through the Department of State; general entomological investigations, efforts to prevent the spread of the gypsy and brown-tail moths, general investigations relative to native birds and mammals, the compilation of agricultural statistics, eiforts to stimulate and improve agricultural education, and the preparation of a current bibliography of agriculture, all carried on by bureaus of the Department of Agriculture; and the regulation of traffic in insecticides and fungicides by an adminis- trative board in that department. Field, garden, and orchard crops 1913. 1911. $11, 852, 835. GO $11, 588, 957. 13 This includes expenditures by the Reclamation Service of the Department of the Interior for construction of irrigation works, those by the Corps of Engineers of the Department of War for investiga7 tion of the methods employed in the Reclamation Service, and those in the Bureaus of Plant Industry, Chemistry, Soils, and Entomology, for investigations relative to plant industrj^ other than forestry. 1913. Live stock and live-stock products $1, 591, 009. 14 1911. $1, 431, 710. 83 This includes the investigations of the Bureau of Animal Industry husbandry and dairy husbandry and certain co- relative to animal work by the Bureaus and the Forest Service relative operative of Plant Industry and Entomology on ranges, to the handling of cattle to poisonous plants, etc. 1911. Forest and forest products f624, 766. 88 $441, 686. 62 , 378 THE NEED FOR A NATIONAL BUDGET This includes investigations in silviculture, dendrology, and forest products by the Forest Service, and the investigation of forest insects and diseases by the Bureaus of Entomology and Plant Industry. of estimates and expenditures which are grouped under preservation" are those incurred by the Department of Agriculture through the Bureau of Biological Survey. The items of estimates and expenditures which are grouped under the general title "Fisheries" are made up of those for the propagation The items "Game and distribution of food fishes, for biological and statistical investigations, and for the protection of Alaskan seal and salmon by the Bureau of Fisheries in the Department of Commerce and Labor. PROMOTION OF COMMERCE, BANKING, MANUFACTURING, AND MINING. The activities which are carried under the general title of "Promotion of commerce, banking, manufacturing, and mining," together with the amounts assigned to each in the analysis of estimates for 1913 and expenditures for 1911 are as follows: Activities. BBASONS FOB EBCLASSIFICATION". 379 Service Division, and Treasury of the United States, all in the Department of the Treasury, v^rhich are properly assignable to the subject, with a portion of the department overhead. 1911. 1913. Promotion of banking, etc $183,283.84 $185,818.58 This general title includes the amount expended on behalf of the International Congress on Uniform Letters of Exchange through the Department of State and the regulation of the currency and of banking through the office of the Comptroller of the Currency in the Department of the Treasury. Under the general title "Manufacturing Granting of patent rights" are included the estimates and expenditures incurred in behalf of the International Union for the Protection of Industrial Property through the Department of State, and by the Bureau of Patents of the Department of Interior. Under the general title "Mining" are included the estimates and — expenditures for geologic surveys in the United States, for the investigation of the mineral resources in Alaska, for the compilation and for the physical and chemical all carried on by the Geological Survey of the Department of the Interior; and for proposed investigations of the treatment of ores and other mineral substances by the Bureau of Mines of the same department. of statistics of mineral production, investigations incidental to the foregoing, PROMOTION OF TRANSPORTATION AND COMMUNICATION OTHER THAN POSTAL SERVICE. The which are carried under the general title "Protransportation and communication other than postal service," together with the amounts assigned to each in the analysis of estimates for 1913 and expenditures for 1911 are as follows: activities motion of Activities. Estimates for 1913. Total. Promotion Promotion for 1911. 877,530,003.41 of navigation of land transportation Under the general Expenditures 1,625,154.61 77, 131, 664. 49 429,170.33 398,338.92 and communication.. title "Promotion of navigation" are charges for 1913 Providing charts, sailing directions, etc $1, 149, 818. 06 1911 $1, 019, 956. 42 which includes the estimates and expenditures by the Corps of Engineers of the Department of War for the survey of the lakes and by the Coast and Geodetic Survey of the Department of Commerce and Labor for the survey of the Atlantic, Pacific, and Gulf coasts. — THE NEED FOE A NATIONAL BUDGET. 380 1911 1913 Providing public facilities for navigation $85, 752, 863. 95 173, 502, 544. 92 This is subdivided to include the amounts estimated and expended for providing lights, buoys, etc., through the Bureau of Lighthouses, Department of Commerce and Labor, and the Army and Navy officers assigned to duty with the Lighthouse Establishment, and by a contribution to the maintenance of the Cape Spartel lighthouse, Morocco, through the Department of State; for maintenance and operation, through the Corps of Engineers of the Army, of canals which have been constructed or taken over by the Government of the United States; for the improvement of rivers and harbors, through the Corps of Engineers of the Army; and for building the Panama Canal, through the Isthmian Canal Commission and the Corps of Engineers of the Army. The next item 1911 1913 Rescue and relief of seamen and passengers $2, 481, 512. 93 |2, 414, 561. 77 seamen and passengers by the Life-Saving Service of the Department of the Treasury and by the Navy, and for the relief of seamen in foreign countries, and in Alaska, Hawaii, and the Canal Zone, through the Department of State. Under the general heading "Promotion of navigation" are included also the amounts estimated and expended for transportation of mail by contract with American steamship lines, through the Post Office Department, in excess of the amounts necessary for transportation under postal union rates, and the estimates and expenditures for the International Congresses of Navigation, includes amounts estimated and expended for the rescue of made through the Corps of Engineers of the Under the general "Promotion Army. and communication" are included the amount estimated and expended for the promotion of good-road building through the Office of Public Roads of the Department of Agriculture; also the amount expended through the Department of State in relation to the International Railway Congress and the amount expended through the Signal Corps and the line of the Army, Department of War, for operation and maintenance of the Washington- Alaska telegraph and cable lines. title of land transportation POSTAL SERVICE. Under the general title "Postal service" are included the costs of handling ordinary and registered mail, issuing and paying money orders, and receiving and repaying postal-savings deposits, -with the various incidental business. In addition there is a small amount for expenses of the commission to investigate cost of handling secondclass mail. EEASONS FOE EECLASSIFICATION. CARE, UTILIZATION, The 381 AND DISTRIBUTION OF THE PUBLIC DOMAIN. which are carried under the general title of "Care, and distribution of the public domain," together with the amounts assigned to each in the analysis of estimates for 1913 and expenditures for 1911, are as follows: activities utilization, Activities. THE NEED FOR A NATIONAL BUDGET. 382 through the Office of Experiment Stations of the Department of and for the investigation of insects affecting human health, through the Bureau of Entomology, Department of Commerce and Labor. Under the heading "Relief of sick and injured" are included estimates and expenditures for the seamen's hospitals under the Public Health and Marine-Hospital Service, Department of the Treasury, for the Freedmen's Hospital, District of Columbia, under the Department of the Interior, and for hospitals at Panama and Cape Town to which American seamen are admitted. The contributions to these foreign hospitals are made through the Department of State. Under the general title "Improvement and control of food, drug and water supply" are estimates and expenditures for national inspection of meats and renovated butter and for aid and instruction in local inspection of market milk, through the Bureau of Animal Industry, Department of Agriculture; for investigations relative to the purification of farm and city water, through the Bureau of Plant Industry of the Department of Agriculture; for the protection of the public against fraiid and imposition, as well as against the irresponsible sale of poisonous food and drugs, through the Bureau of Chemistry, Department of Agriculture, and for investigations looking to control of the traffic in opium, through the International Conference for Investigation of the Opium Evd. Under the general title "Prevention and eradication of contagious diseases" are the estimates and expenditures for the national quarantine service, for preventing the spread from State to Agriculture; State of contagious diseases, for aid to local authorities in their and for immigrant inspection, through the Pubhc Health and Marine Hospital Service of the Department of the Treasury. The commission has also been mindful of the fact that there have been a large number of other services which have to deal with the problem of health, such as the Medical Corps of the Army, the Bureau of Surgery and Medicine of the Department of the Navy, and the medical corps in institutions for the care of aged and sick soldiers, etc. These activities, however, are not considered as public-health activities; rather they are provisions made for the good of the service. These health functions are carried on for persons employed, or formerly employed, by the Government. The commission has also excluded from this category the incidental provisions for health which are made in institutions for the dependent, defective, and dehnquent, and institutions which are primarily educational in eradication, character. A which properly pertains to the public health not included in the figures above referred to is the work of the Bureau of the Census in the preparation of vital statistics. This is not given for the reason that the cost had not been so segregated class of expenditures but which is EEASONS FOB EECLASSIFICATION. by the Bureau of the Census that degree of accuracy. it 383 might be determined with any OAEE AND EDUCATION OP THE DEPENDENT, DEFECTIVE, AND DELINQUENT. The included under the general title "Care and education of the dependent, defective, and delinquent," together with the amounts assigned to each in the analysis of estimates for 1913 and expenditures for 1911, are as follows: activities Activities. THE NEED FOB A NATIONAL BUDGET. 384 education, and the amount for the promotion of trial welfare, such as the irrigation of lands, the economic and indusconduct of reindeer farms in Alaska, etc. In this relation it may be observed that the amount expended for public health through the Indian Bureau has not been included under the general caption "Promotion of public health" nor has it been separately set out under the "Care and education of Indians" for the reason that the health work on the reservations and elsewhere having to do with Indians, as the accounts are now kept, can not be segregated from the provisions made for support and education. PEOMOTION OF EDUCATION, EDUCATIONAL EESEAKCH, LITERATURE, ART, The activities AND RECREATION. which are carried under the general "Promoand recrea- title tion of education, educational research, literature, art, tion," together with the amounts assigned to each in the analysis of estimates for 1913 and expenditures for 1911 are as follows: Estimates Total Promotion of institutional instruction General research International excliange of publications Protection of authors by copyright Maintenance of places and objects of instruction and itures for 1911. S6, 860, 183. 93 $12,189,456:68 3,118,051.04 1,878,193.25 34,017.96 amusement Expend- lor 1913. 1, 163, 073. 81 656, 847. 88 466, 842, 62 8,327,763.30 35,964.82 161,427.06 1,208,467.78 2, The above classification would seem to call for no comment other than that in relation to what is called "General research." Under this heading are included historical researches by the American Historical Association and expenditures for general scientific, statistical, and bibliographic research which is not assignable to any of the other specific functions, such as agriculture, manufacture, etc., including the work done by the International Geodetic Association, the International Seismological Association, the Permanent International Council for Exploration of the Sea, and the Second Pan- American Scientific Congress, under the Department of State; by Smithsonian Institution, including the Bureau of American Ethnology, the Astrophysical Observatory, the International Catalogue of Scientific Literature; and by the Bureau of the Census of the Department of Commerce and Labor. That is, the aim has been to carry under "General research," and the as a part of the function of general education, those studies or investigations which are general in character and educational in purpose, rather than ancillary to the performance of some other function. BEASONS FOE EECLASSIPICATIOM". 385 Under the title "Maintenance of places and objects of instruction and amusement" are stated large amounts for public parks and gardens, but these sums do not include the estimates and expenditures for any of the memorial parlis; cemeteries, or monuments, which are primarily set apart for military purposes. Expenditures for such military parks, etc., have been included in the cost of the mihtary functions of the Government. LOCAL GOVERNMENT. The activities which are carried under the general title "Local government," together with the amounts assigned to each ia the analysis of estimates for 1913 and expenditures for 1911, are as follows Estimates Activities. for 1913. Total 315,215,260.79 Expenditures for 1911. 814,756,710.77 Contributions to the government of States and Territories generally . Territories generally District of Columbia 851,000.00 11,866.42 13,729,750.59 61,463.96 32,250.00 33,000.00 44,500.00 234,790.48 212,635.11 . Oklahoma Arizona Mexico New Hawaii Alaska Phihppine Islands and Porto Rico Guam With 14, 124. 23 782, 596. 76 4,107.20 1,949,201.30 70,338.37 100,067.59 96,817.65 51,262.03 383,233.22 306,367.06 11,729.60 need be said except with reference to has been made to segregate expenditures for the District by functions, since it has been assumed that the expenditures for the District of Columbia were not for the National Government, but rather for local government. A functional analysis of these expenditures would have provided for showing a greater amount of detail than would seem to be necessary in the summary which has been prepared. respect to these, the District of Columbia. 49365—12 25 little No attempt . APPENDIXES. APPENDIX I.—DIGEST OP LAWS GOVERNING THE PREPARATION AND SUBMISSION OF ESTIMATES. APPENDIX II.—DIGEST OF LAWS PERTAINING TO APPROPRIATIONS AND ALLOTMENTS. APPENDIX III.— DESCRIPTION OF REPORTS AT PRESENT SUBMITTED TO CONGRESS BY THE SEVERAL DEPARTMENTS AND ESTABLISHMENTS. APPENDIX IV.—BIBLIOGRAPHY OF CONGRESSIONAL INQUIRIES INTO THE CONDUCT OF THE BUSINESS OF EXECUTIVE DEPARTMENTS OTHER THAN BY STANDING COMMITTEES OF CONGRESS, 1789-1911. APPENDIX v.—ANSWERS TO QUESTIONNAIRE ON BUDGET METHODS AND PROCEDURE IN FOREIGN COUNTRIES, PREPARED BY THE COMMISSION AND RETURNED BY FOREIGN REPRESENTATIVES. 387 Appendix I, DIGEST OF LAWS GOVERNING THE PEEPARATION AND SUBMISSION OF ESTIMATES. I. Provisions Applicable to All the Departments and Establishments. ALL estimates TO BE SUBMITTED TO CONGKESS. All annual estimates for tiie public service siiall be submitted to Congress througii the Secretary of the Treasury and shall be included in the Book under his direction. (R. S., sec. 3669.) (See p. 19 hereof, R. ESTIMATES, That it shall be the duty of WHEN Estimates prepared TO BE EUE.NISHED. the heads of the several executive departments, and of other officers authorized or required to the Treasury, on or before the S., sec. 257.) of day make estimates, to furnish to the Secretary of October of each year, their annual estimates for the public service, to be included in the Book of Estimates prepared by law under his direction; and the Secretary of the Treasury shall submit, as a part of the appendix to the Book of Estimates, such extracts from the annual reports of the several heads of departments and bureaus as relate to estimates for appropriations, and the (Mar. necessities therefor. Note. —Above is 3, first of 1875, 18 Stat. L., 370, sec. 3.) amended by 31 Stats., 1009, following. DEPARTMENTAL ESTIMATES TO BE FURNISHED FOR BOOK OF ESTIMATES BEFORE OCTOBER 15 ANNUALLY, ETC That hereafter it ments, and of other shall be the officers duty of the heads of authorized or required to the several executive departmake estimates, to furnish to the Secretary of the Treasury, on or before the fifteenth day of October of each year, their annual estimates for the public service, to be included in the Book of Estimates prepared by law under his direction, and in case of failure to furnish estimates as it shall be the duty of the Secretary of the Treasury to cause to be prepared in the Treasury Department, on or before the first day of November of each year, estimates for such appropriations as in his judgment shall be requisite in every such case, which estimates shall be included in the Book of Estimates prepared by law under his direction for the consideration of Congress. (Mar. 3, 1901, 31 Stat. L., herein required 1009, sec. 5.) It shall be the duty of the heads of the several executive departments to Congress each year, in the annual estimates of appropriations, a statement ber of buildings rented, rented by and the annual rental their respective departments, of each. of submit the to num- the purposes for which (22 Stat. L., 552.) SOURCES OF ESTIMATES TO BE SPECIFIED. The heads of departments, in communicating estimates of expenditures and approany of the committees thereof, shall specify, as nearly as priations to Congress, or to may be convenient, the sources from which such estimates are derived, and the upon which they are founded, and shall discriminate between such estimates as are conjectural in their character and such as are framed upon actual information and applications from disbursing officers. They shall also give references to any law or treaty by which the proposed expenditures are, respectively, authorized, calculations 889 THE NEED FOE A NATIONAL BUDGET. 390 opecifying the date of each, and the volume and page of the Statutes at Large, or of the Revised Statutes, as the case may be, and the section of the act in which the authority is to be found. (R. S., 3660.) ESTIMATES TO FOLLOW PBBOEDING YEAe's APPBOPEIATIONS. * * sundry * Hereafter the estimates for expenses of the Government, except those for civil expenses, shall be prepared and submitted each year according order and arrangement of the appropriation acts for the year preceding. to the And any change in such order and arrangement, and transfers of salaries from one office or bureau to another office or bureau, or the consohdation of offices or bureaus desired by the head of any executive department may be submitted by note in the estimates. The committees of Congress in reporting general appropriation bills shall, as far as may be practicable, follow the general order and arrangement of the respective appropriation acts for the year preceding. Hereafter the heads of the- several executive departments and authorized or required to make all other officers estimates for the public service shall include in their annual estimates furnished the Secretary of the Treasury for inclusion in the Book of Estimates all estimates of appropriations required for the service of the fiscal year for which they are prepared and submitted, and special or additional estimates for that fiscal year shall only be submitted to carry out laws subsequently enacted, or when deemed imperatively necessary for the public service by the department in which they shall originate, in which case such special or additional estimate shall be accompanied by a full statement of its imperative necessity and reasons for its omission in the annual estimates. (June 22, 1906, 34 Stat. L., 448, sec. 4.) Note. — Supplemented by 35 Statutes at Large, 907, section "When 4, as follows: estimates hereafter transmitted to the Treasury for submission to Congress do not in form and arrangement comply with the provisions of section four of the legislative, executive, and judicial appropriation act approved June twenty-second, nineteen hundred and six, they shall, under the direction of the Secretary of the Treasury, be rearranged so as to comply with said requirements of law." ESTLMATES OF APPROPRIATIONS AND FOE DEFICIENCIES TO BE TRANSMITTED TO CON GEBSS THEOUGH THE SECEETAEY OF THB TBEASUEY. * * * And hereafter all estimates of appropriations and estimates of deficiencies in appropriations intended for the consideration and seeking the action of any of the committees of Congress shall be transmitted to Congress through the Secretary of the Treasury, and in no other manner; and the said Secretary of the Treasury shall cause the same to be properly classified, compiled, indexed, and printed, under the supervision of the Chief of the Division of Warrants, Estimates, and Appropriations of his department. (July 7, 1884, 23 Stat. L., 254.) first ESTIMATES FOR PRINTING AND BINDING. The head of each of the executive departments, and every other public officer who is authorized to have printing and binding done at the Congressional Printing department or public office, shall include in his annual estinext fiscal year such sum or sums as may to him seem necessary "for printing and binding, to be executed under the direction of the ConOffice for the use of hie mate for appropriations for the gressional Printer." (R. S., sec. 3661.) REGULAR ANNUAL ESTIMATES FOE ALL PRINTING AND BINDING REQUIRED. Hereafter there shall be submitted in the regular annual estimates to Congress under and as a part of the expenses for "printing and binding," estimates for all printing and binding required and offices, by each of the executive departments, their bureaus and other Government establishments at Washington, District of Columbia, APPENDIX each and LAWS GOVERNING ESTIMATES. I. 391 nineteen hundred and seven no approand solely for printing and binding shall be used for such purposes in any executive department or other Government establishment in the District of Columbia: Provided, That nothing in this section shall apply to stamped envelopes, or envelopes and articles of stationery other than letterheads and noteheads, printed in the course of manufacture. (June 30, 1906, 34 for fiscal year; after the fiscal year priations other than those made specifically Stat. L., 762, sec. 2.) Note. for. The —34 Statutes at Large 1367 excepts from the above the printing and binding Military Secretary's OfHce of the War Department. ESTIMATES FOB SALARIES. by law to be employed be founded upon the express provisions of law and not upon the authority of executive distribution. (R. S., sec. 3662.) See also the following: •"That hereafter it shall be the duty of the heads of the several executive departments of the Government to report to Congress each year in the annual estimates the number of employees in each bureau and office and the salaries of each who are below All estimates for the compensation of officers authorized shall a fair standard of efiiciency." STATEMENT 0]f (26 Stat. L., 268.) CONDITIONS OF BUSINESS TO BE SUBMITTED IN ESTIMATES. of the head of each executive department or other Government establishment in the city of Washington to submit to the first regular session of the Fifty-fourth Congress, and annually thereafter, in the annual Book of Estimates, a statement as to the condition of business in his department or other Government It shall be the duty establishment, showing whether any part of the same divisions of the respective bureaus and offices of his is in arrears, and if so, in what department or other Government establishment such arrears exist, the extent thereof, and the reasons therefor, and number and compensation of employees- appropriated for in one bureau or office who have been detailed to another bureau or oifiice for a period exceeding one year. (Mar. 2, 1895, 28 Stat. L., 808, sec. 7.) also a statement of the HEASONS CAUSING DBPICIENCIES TO BE STATED IN ESTIMATES. * * * All appropriations except appropriations made made for contingent expenses or other general purposes, in fulfillment of contract obligations expressly author- by law, or for objects required or authorized by law without reference to the amounts annually appropriated therefor, shall, on or before the beginning of each fiscal year, be so apportioned by monthly or other allotments as to prevent expenditures in one portion of the year which may necessitate deficiency or additional appropriations to complete the service of the fiscal year for which said appropriations are made; and all such apportionments shall be adhered to and shall not be waived or modified except upon the happening of some extraordinary emergency or unusual circumstance which could not be anticipated at the time of making such apportionment, but this provision shall not apply to the contingent appropriations of the Senate or House of Representatives; and in case said apportionments are waived or modified as herein provided, the same shall be waived or modified in writing by the head of such executive department or other Government establishment having control of the expenditure, and the reasons therefor shall be fully set forth in each particular case and communicated to Congress in connection with estimates for any additional appropriations required on account thereof. Any person violating any provision of this section shall be summarily removed from office and may also be punished by a fine of not less than one hundred dollars or by imprisonment for not less than one month. (Feb. 27, 1906, 34 Stat. L., 49, sec. 3.) Note. The above is a further amendment of Revised Statutes, section 3679, as ized — amended by act of March 3, 1905 (33 Stat. L., 1257). THE 392 II. STEED FOB. A NATIONAL BUDGET. Phovisions Relating to Groups of Less than all Depaetments and Establishments. manner of communicating estimates. departments in communicating estimates of expenditures and approany of the committees thereof, shall specify, as nearly as may be convenient, the sources from which such estimates are derived and the calculations upon which they are founded, and shall discriminate between such estimates as are conjectural in their character and such as are framed upon actual information and The heads of priations to Congress, or to They shall also give references to any law or by which the proposed expenditures are, respectively, authorized, specifyiag the date of each, and the volume and page of the Statutes at Large or of the Revised applications from disbursing officers. treaty may be, and the section be found. (R. S., sec. 3660.) Note. See also the following: Statutes, as the case of the act in which the authority is to — , "Sec for 4. sundry Hereafter the estimates for expenses of the Government, except those be prepared and submitted each year according to the civil expenses, shall order and arrangement of the appropriation act for the year preceding. And any changes in such order and arrangement, and transfers of salaries from one office or bureau to another office or bureau, or the consolidation of offices or bureaus desired by the head of any executive department, may be submitted by note in the estimate. The committees of Congress in reporting general appropriation bills shall, as far as may be practicable, follow the general order and arrangement -of the respective appropriation acts for the year preceding. "Hereafter the heads of the several executive departments and all other officers authorized or required to make estimates for the public service shall include in their annual estimates furnished the Secretary of the Treasury for inclusion in the Book of Estimates all estimates of appropriations required for the service of the fiscal year for which they are prepared and submitted, and special or additional estimates for that fiscal year shall only be submitted to carry out laws subsequently enacted, or when deemed imperatively necessary for the public service by the department in which they shall originate, in which case such special or additional estimate shall be accompanied by a full statement of its imperative necessity and reasons for its omission in the annual estimates." (34 Stat. L., 448—i49, sec. 4.) PRINTING FOR GEOLOGICAL SURVEY, HYDROGRAPHIC OFFICE, ETC. * * * That all printing and engraving for the Geological Survey, the Coast and Geodetic Survey, the Hydrographic Office of the Navy Department, and the Signal Service shall hereafter be estimated for separately and in detail, and appropriated for separately for each of said bureaus. Note. (Aug. 4, 1886, 24 Stat. L., 255.) —Scott and Beaman treat this section as not affected by the following: "Sec 2. Hereafter there shall be submitted in the regular annual estimate to Congress, under and as part of the expenses for 'Printing and binding,' estimates for all printing and binding required by each of the executive departments, their bureaus and other Government establishments at Washington, District of Columbia, and after the fiscal year nineteen hundred and seven no appropriations other than those made specifically and solely for printing and binding shall' be used for such purposes in any executive department or other Government establishment in the District of Columbia: Provided, That nothing in this section shall apply to stamped envelopes or envelopes and articles of stationery other than letterheads and and for offices, each fiscal year; noteheads, printed in the course of manufacture." (34 Stat. L., 762, sec. 2.) APPENDIX I. LAWS GOVBENING ESTIMATES. 393 REQUISITES FOE ESTIMATES FOR APPROPRIATIONS FOR PUBLIC "WORKS. Whenever any estimate submitted new appropriation for any to Congress by the head of a department asks an such as the erection of a public building oi; the construction of any public work, requiring a plan before the building or work can be properly completed, such estimate shall be accompanied by full plans and detailed estimates of the cost of the whole work. All subsequent estimates for any such work shall state the original estimated cost, the aggregate amount theretofore appropriated for the same, and the amount actually expended thereupon, as well as the amount asked for the current year for which such estimate is made; and if the reasons for the excess specific expenditure, amount asked is in excess of the original estimate the full and the extent of the anticipated excess shall be also stated. (R. S., sec. 3663.) See also the following acts under this section: Section 1, act of March 509); section 1, act of 3, August 1883 (22 Stat. L., 552); act of March 3, 1887 (24 Stat L., July 16, 1892 30, 1890 (26 Stat. L., 374); section 1, act of (27 Stat. L., 199). ESTIMATES FOR PUBLIC BUILDINGS. Sec. 33. That section thirty-seven hundred and thirty-four of the Revised Statutes of the United States be, and the same is hereby, amended so as to read as follows: 3734. And hereafter no money shall be paid nor contracts made for payment "Sec any a public building in excess of the amount specifically appropriated shall be expended upon any public building until after sketch plans showing the tentative design and arrangement of such building, together with for site of therefor; and no money and detailed estimates of the cost thereof shall have been made by the Supervising Architect of the Treasury Department (except when otherwise authorized by law) and said sketch plans and estimates shall have been approved by the Secretary of the Treasury and the head of each executive department who will outline description have officials located in such building; but such approval shall not prevent subsequent changes in the design, arrangement, materials, or methods of construction or cost which may be found necessary or advantageous Provided, That no such changes shall be made involving an expense in excess of the limit of cost fixed or extended by Congress and all appropriations made for the construction of such building shall be expended : within the limit of cost so fixed or extended." (36 Stat. L., 699, sec. 33.) WHAT ADDITIONAL EXPLANATIONS ARE REQUIRED. Whenever the head of a department, being about to submit to Congress the annual estimates of expenditures required for the coming year, finds that the usual items of such estimates vary materially in amount from the appropriation ordinarily asked for the object named, and especially from the appropriation granted for the same objects for the preceding year, and whenever new items not theretofore usual are introduced any year, he shall accompany the estimates by minute and full explanations of all such variations and new items, showing the reasons and grounds upon which the amounts are required and the different items added. (R. S., sec. 3664.) into such estimates for AMOUNT OF OUTSTANDING APPROPRIATIONS TO BE DESIGNATED. The head of each department, in submitting to Congress his estimates of expendi- tures required in his department during the year then approaching, shall designate not only the amount required to be appropriated for the next fiscal year, but also the amount of the outstanding appropriation, if there be any, which will probably be required for each particular item of expenditure. (R. S., sec. 3665.) THE NEED FOE A NATIONAL BUDGET. 394 Department of State, estimates for entire amount required for diplomatic and consular service, ETC. And hereafter the Secretary of State shall, in the estimate for the annual expendi and Consular Service, estimate for the entire amount required for its support, including all commercial agents and other officers, whether paid by fees or otherwise, specifying the compensation to be allowed oi deemed advisable in each individual case. (July 1, 1882, 22 Stat. L., 133.) tures of the expenses of Diplomatic ESTIMATES FOR CONSULATES.' Hereafter the Secretary of State shall, in submitting estimates for the Consular and submit separately estimates for rent of consular offices, and under contingent expenses estimate for the amount required annually to be expended at consular offices for purposes within the discretion of the department. (33 Stat. L., Service, segregate 1214.) Treasury Department. when annual estimates exceed estimates op revenues, etc. Immediately upon the receipt of the regular annual estimates of appropriations needed for the various branches of the Government it shall be the duty of the Secretary of the Treasury to estimate as nearly as may be the revenues of the Government for the ensuing fiscal year, and if the estimates for appropriations, including the estimated amount necessary to meet all continuing and permanent appi-opriations, shall exceed the estimated revenues, the Secretary of the Treasury shall transmit the estimates to Congress as heretofore required by law and at once transmit a detailed statement of all of said estimates to the President, to the end that he may, in giving Congress information of the state of the Union, ures as he may judge and in recommending necessary, advise the Congress to their consideration such meas- how in his judgment the estimated appropriations could with least injury to the public service be reduced so as to bring the appropriations within the estimated revenues, or, if such reduction be not in his he may recombe necessary to cover the deficiency. judgment practicable without undue injury to the public service, that mend to Congress may (Mar. 4, 1909, such loans or new taxes as 35 Stat. L., 1027, sec. 7.) ESTIMATES NOT CONFORMING TO LAW TO BE REARRANGED. When estimates hereafter transmitted to the Treasury for submission to Congress do not in form and arrangement comply with the provisions of section four of the legislative, executive, and judicial appropriation act approved June twenty-second, nineteen hundred and six, they shall, under the direction of the Secretary of the Treasury, be rearranged so as to comply with said requirements of law. (Mar. 4, 1909, 35 Stat. L., 907, sec. 4.) DIVISION OF BOOKKEEPING The AND WARRANTS ESTABLISHED. Division of Warrants, Estimates, and Appropriations in the office of the Secre- hereby recognized and established as the Division of Bookkeeping and Warrants. It shall be under the direction of the Secretary of the Treasuiy as heretofore. Upon the books of this division shall be kept all accounts of receipts and tary of the Treasury 1 Note.— This is statute has not been repealed. The flvst estimates submitted after its enactment were for the i3scal year 1907, and the provisions oJ the statute were observed by indicating, in addition to the total estimate for contingent expenses, United States consulates, the amount required for rent and the amount In making the appropriation, however, Congress did not separate the amounts, for contingent expenses. but merely appropriated a total sum for contingent expenses, specifying that the amount was applicable The annual report of the Secretary of State was arranged so as to indicate the to the payment of rent. amount expended for rent during each fiscal year. Since that time it has not been the practice to specify separately the estimates the amounts required respectively for rent and contingent expenses. m APPENDIX LAWS GOVEBNING ESTIMATES. I. 395 of public money except those relating to the postal revenues and expenditures therefrom; and section three hundred and thirteen and so much of sections expenditures two hundred and eighty-three and thirty-six hundred and seventy-five of the Revised Statutes as require those accounts to be kept by certain auditors and the Register of the Treasury are repealed. The duties of the Register of the Treasury shall be such as are now required of him in connection with the public debt and such further duties as may be prescribed by the Secretary of the Treasury. (July 31, 1894, 28 Stat. L., 208, sec. 10.) WHAT STATEMENTS SHALL ACCOMPANY The Secretary of ESTIMATES. the Treasury shall annex to the annual estimates of the appropria- tions required for the public service a statement of the appropriations for the service the year which may have been made by former acts. (R. S., sec. 3670.) See also the following "The Secretary of the Treasury shall each year prepare and submit in his annual report to Congress estimates of the public revenue and the public expenditures for the fiscal year current, and also for the fiscal year next ensuing at the time said report is submitted, together with a statement of the receipts and expenditures of the Government for the preceding completed fiscal year." (34 Stat. L., 949.) of :- Note. —See quoted supra. also 23 Statutes at Large, 254, STATEMENT OP PROCEEDS OE SALES TO BE SEPARATED PROM BOOK OP ESTIMATES. Hereafter the statement stores, supplies, or other of the proceeds public property of all sales of any kind of at the beginning of each regular session thereof as not hereafter be included in the Annual Book repealed; June 25, 1910, 36 Stat. L., 773, sec. old material, condemned be submitted to Congress a separate communication and shall of shall Estimates. (R. S., sec. 3672, 6.) ESTIMATES POK EXPENSES OP NATIONAL LOAN. That the act entitled "An act limiting the appropriation of certain moneys for the preparation, issue, and reissue of certain securities of the United States, and for other purposes," approved May other acts and parts of acts twenty-third, eighteen hundred and seventy-two, and making permanent appropriations for all the expenses of the national loan, except the second section of the act approved July fourteenth, eighteen hundred and seventy, entitled "An act to authorize the refunding of the national debt," are hereby repealed, this repeal to take place on the first day of July next; and hereafter the Secretary of the Treasury shall annually submit to Congress detailed estimates of appropriations required for. said expenses. (June 20, 1874, 18 Stat. L., 109, sec. 4.) Note. act of —The May above section (18 Stat. L., 109, sec. 4) repealed. the provision of the which was incorporated into the Revised Statutes as part of 23, 1872, section 3689. secretary of the treasury to REPORT ANNUALLY NUMBER, CLASS, ETC., OF OFFICERS AT PORTS OF ENTRY AND AMOUNT REQUIRED FOR CONTINGENT EXPENSES. That from and of after the first day of July, each year thereafter, the Secretary of eighteen hundred and eighty-two, and the Treasury shall cause all unexpended bal- ances of the permanent and indefinite appropriations for collecting the revenues from customs which shall have remained upon the books of the Treasury for two fiscal years to be carried to the surplus fund and covered into the Treasury. And it shall be the duty of the Secretary of the Treasury to include in his next estimates to Congress and annually thereafter, a S'tatement specifying in detail the number and class of officers and employees of every grade and nature, with the rate of compensation to THE NEED FOE A NATIONAL BUDGET. 396 each, that may in his judgment be necessary to properly conduct the business of collecting the revenue at each port of entry in the United States, together with an estunate of the amounts required for contingent expenses at each of said ports, and for such additional expenses of the service as can not be otherwise specifically pro- vided for. (Aug. 5, 1882, 22 Stat. L., 256, sec. 5.) Note. Above not reported in detail in Book of Estimates, but transmitted Congress by a special letter as a separate communication. — to SECRETARY OF THE TREASURY TO REPORT NUMBER OF PERSONS EMPLOYED ON PUBLIC BUILDINGS. * * * That the Secretary of the Treasury shall, for the fiscal year eighteen hun-. dred and eighty-seven, and for each fiscal year thereafter, in the annual estimates, report to Congress the number of persons employed outside of the District of Columbia as superintendents, clerks, watchmen, and otherwise, and paid from appropriations for the construction of public buildings, showing where said persons are employed, in what capacity, the length of time, and at what rate of compensation; and hereafter where public buildings shall be completed with the exception of heating apparatus and approaches, but one person shall be employed by the Government for the supervision and care of such buildings. (Mar. 3, 1887, 24 Stat. L., 512.) Note. The above section is practically embodied in 35 Statutes at Large, 537, infra, — ESTIMATES FOR OFFICE OP SUPERVISING ARCHITECT. * * * And the services of skilled draftsmen, civil engineers, computers, and Treasury may deem necessary and specially of the Supervising Architect, exclusively to carry into effect the various appropriations for the construction of public buildings, to be paid for from and equitably charged against such appropriations: Provided, That the expenditures on this account for the fiscal year ending June thirtieth, nineteen hundred and seven, shall not exceed one hundred and twenty-five thousand dollars; and that the Secretary of the Treasury shall each year, in the annual estimates, report to Congress the number of persons so employed, their duties, and the amount paid to each. (June 30, 1906, 34 Stat. L., 405.) Note. The above is repeated in the following acts: 34 Stat. L., 951; 35 Stat. L., 201; 35 Stat. L., 490, but not later, the provision being embodied in act of May 30, such other services order, as the Secretary of the may be employed only in the Office — 1908, 35 Stat. L., 537, infra, and now in effect. * * * The Secretary of the Treasury is hereby authorized and directed to subannually detailed estimates of appropriations necessary for defraying all expenses, both in the office of the Supervising Architect and in the field, of every kind and character incident to or requisite ior the administrative work of carrying into effect the provisions of this or subsequent public-building acts, sp far as the same mit to Congress under the control of the Treasury Department, such estiand separate and apart from the estimates of appropriations providing specifically for the salaries of certain officers and employees in the Office of the Supervising Architect; * * * and the Secretary of the Treasury shall annually submit to Congress in the Book of Estimates a statement showing the names of all persons whose salaries or compensation are paid from said appropriations, their duties, and the rate of compensation and the amount paid to each of them, respectively. * * * (May 30, 1908, 35 Stat. L., 537, sec. 6.) relate to public buildings mates to be in addition to ESTIMATES FOR REVENUE-CUTTER SERVICE IN DETAIL. * * * That it shall be the duty of the Secretary of the Treasury to submit the estimates for the Revenue-Cutter Service for the fiscal year eighteen hundred and ninety-one, and for each year thereafter, in detail, showing separately the amount required for pay of officers, rations for officers, pay of crews, rations of crews, fuel, APPENDIX and repairs number of officers number LAWS GOVEENING ESTIMATES. ship chandlery, outfits, shall also include in the also the I. 397 for traveling and contingent expenses. He Estimates a statement showing the authorized and annual Book of and cadets in the Revenue-Cutter Service, their rank and pay; of men constituting the crews of vessels in said service. (Mar. 2, 1889, 25 Stat. L., 907.) REPAIRS AND PRESERVATION OP PUBLIC BUILDINGS; NUMBER AND SALARIES OE THOSE EMPLOYED THEREON. * * * For repairs and preservation public buildings: Repairs and preserva- of tion of customhouses, courthouses, post offices, marine hospitals, and other public buildings under control of Treasury Department, two hundred and arid hereafter the Secretary of the dollars; in the Book of Estimates a statement of fifty thousand Treasury shall annually report to Congress the expenditures of the appropriation for " repairs and preservation of public buildings ' ' which shall show the amount expended on each public building and the number of persons employed and paid salaries from such appropriation. (Aug. 30, 1890, 26 Stat. L., 374.) Note. ^Most of the above section is included in 35 Stat. L., 537, sec. 6, quoted — supra. STATEMENT OF BUILDINGS RENTED. * * * That hereafter it shall be the duty of the Secretary of the Treasury to cause to be prepared and submitted to Congress each year, in the annual Book of Estimates of Appropriations, a statement of the buildings rented within the District of Columbia for the use of the Government, the purposes for which rented^and the annual rental (July 16, 1892, 27 Stat. L., 199.) of each. ESTIMATES —PUBLIC HEALTH AND MARINE-HOSPITAL SERVICE. * * * And the Secretary of the Treasury shall, for the fiscal year nineteen hundred and seven, and annually thereafter, submit to Congress, in the regular Book of Estimates, detailed estimates of the expenses of maintaining the Public Health and Marine-Hospital Service. (Mar. 3, 1905, 33 Stat. L., 1217.) STATEMENT OF RECEIPTS AND EXPENDITURES IN ANNUAL REPORT AND ESTIMATES OP PUBLIC REVENUE. * * * The Secretary annual report to of the Treasury shall each year prepare and submit in his Congress estimates of the public revenue and the public expendi- and also for the fiscal year next ensuing at the time submitted, together with a statement of the receipts and expenditures of the Government for the preceding completed fiscal year. * * * (Feb. 26, 1907, tures for the fiscal year current, said report 34 Stat. is L., 949.) REPORT ON FINANCE, ESTIMATES OP REVENUE THEREIN. The First. Secretary of the Treasury shall A make the following annual reports to Congress: report on the subject of finance, containing estimates of the public revenue and public expenditures for the fiscal year then current, and plans for improving and increasing the revenues from time to time, for the purpose of giving information to Congress in adopting modes of raising the money requisite to meet the public expenditures. * * * (R. S., sec. 257.) ESTIMATES OP EXPENSES OP COLLECTED INTERNAL REVENUE. The Commissioner tricts, of Internal Revenue shall estimate in detail, by collection dis- the expense of assessing and the expense of the collection of internal revenue, and submit the same sec. 3671.) to Congress at the commencement of each regular session. (R. 8., THE NEED FOB A NATIONAL BUDGET. 398 ESTIMATES FOB JUDGMENTS AGAINST THE UNITED STATES. * * Estimates for the payment of all judgments against the United States, including judgments in Indian depredation claims and of United States courts, shall be transmitted to Congress through the Treasury Department as other estimates of * (Apr. 27, 1904, 33 Stat, L., 422.) appropriations are required to be transmitted. Note. —Above is transmitted by letter of the Secretary of the Treasury. ESTIMATES OF EXPENSES OP PARTING AND E.BEINING BULLION. * * and * The Secretary of the Treasury shall, for the and annually thirteen, submit the expenses Estimates, detailed estimates for ANNUAL ESTIMATES fiscal year nineteen hundred to Congress, in the regular thereafter, of this service. Book of (36 Stat. L., 1292.) (DISTRICT OP COLUMBIA) LIMITED. Hereafter the Commissioners of the District of Columbia shall not submit, nor shall the Secretary of the Treasury transmit, to Congress regular annual estimates for expenses of the District of Columbia for any fiscal year that shall exceed in the aggregate a sum equal to twice the amount of the total estimated revenues of the District of Columbia for such fiscal year. Said estimates shall take into consideration and embrace all charges against the said revenues arising under appropriations other than the regular District of Columbia bill. Such annual estimates shall not be published in advance of their submission to Congress at the beginning of each regular session thereof. (35 Stat. L., 728, sec. 7.) War Department. estimates por support op soldiers* home. * * * And from and after the first day of April, eighteen hundred and seventyfive, no money shall be appropriated or drawn for the support and maintenance of what is now designated by law as the " National Home for Disabled Volunteer Soldiers " except by direct and specific annual appropriations by law. And it shall be the duty of the managers of said home, on or before the first day of August in each year, to fur- War estimates, in detail, for the support of said home for the year commencing on the first day of July thereafter, and the Secretary of War And no shall annually include such estimates in his estimate _for his department. moneys shall, after the first day of April, eighteen hundred and seventy-five, be drawn from the Treasury for the use of said home, except in pursuance of quarterly estimates, nish to the Secretary of fiscal and upon quarterly requisitions by the managers thereof upon the Secretary of War, based upon such quarterly estimates, for the support of said home for not more than three months next succeeding such requisition. * * * (Mar. 3, 1875, 18 Stat L., 359.) Note. —But see following amendment: "And hereafter the provisions of sections 3690 and 3691 the United States shall apply to all appropriations National duty of Home for made of for the Revised Statutes of the maintenance of the Disabled Volunteer Soldiers: Provided further, That it shall be the of said home, on or before the first day of October of each year, the managers to furnish to the Secretary of War estimates, in detail, for the support of said year commencing on the day home for July thereafter, and the Secretary of War shall annually include such estimates in his estimates for his department." (25 the fiscal first of Stat. L., 543.) ESTIMATES POR SOLDIERS' * * * HOME TO BE MADE That the estimates hereafter submitted for IN DETAIL. support of the National Home be made in detail, specifying the several items of expenditures, and separating the cost of food and other supplies in the form usually adopted for the Army, and that this specification be made for each soldiers' home separately. (Mar. 3, 1879, 20 Stat. shall L., 390.) APPENDIX I. LAWS GOVERNING ESTIMATES. 399 ESTIMATES IN DETAIL FOR KITERS AND HARBORS IMPROVEMENTS. * * * And hereafter the Secretary of War shall annually submit estimates in and harbor improvements required for the ensuing fiscal year to the Secretary of the Treasury to«be included in, and carried into, the sum total of the Book detail for river (June of Estimates. 4, 1897, 30 Stat. L,, 48.) ESTIMATES REQUIRED FOR PURCHASE OP TRUSSES. * * * much eleven hundred and seventy-eight of the Revised makes a permanent indefinite appropriation to purchase trusses for soldiers is repealed, to take effect after June thirtieth, nineteen hundred and nine, and estimates of sufficient sums for the purchase of such trusses shall be submitted to Congress for the fiscal year nineteen hundred and ten, and annually there(May 27, 1908, 35 Stat. L., 367.) after, in the regular Book of Estimates. So of section Statutes of the United States as ESTIMATES OP PORTIPICATIOK EXPENDITURES IN INSULAR POSSESSIONS. Hereafter all estimates for fortifications for insular possessions of the United States be made and submitted to CongTess, showing amount proposed (Mar. 3, 1905, 33 Stat. L., at each harbor in each insular possession. shall to be expended 847.) BOOK or ESTIMATES TO INCLUDE EXPENDITURES IN OFFICE OF CHIEF OF ENGINEERS, SIGNAL OFFICE, AND OFFICE OP CHIEF OF ORDNANCE. * * * The services of skilled draftsmen and such other services as the Secretary of War may deem necessary may be employed only in the Signal Office to carry into effect the various appropriations for fortifications and other works of defense, to be paid from such appropriations, in addition to the foregoing employees appropriated for in the Signal Office: Provided, That the entire expenditures for this purpose for the fiscal year ending June thirtieth, nineteen hundred and twelve, shall not exceed War shall each year in the annual estimate report to Congress the number of persons so empiloyed, their duties, and the amount paid to each. * * * The services of skilled draftsmen, and such other services, not clerical, as the Secretary of War may deem necessary, may be employed in the office of the Chief of Ordnance to carry into effect the various appropriations for the armament of fortifications and for the arming and equipping of the Organized Militia, to be paid from such appropriations, in addition to the amount specifically appropriated for draftsmen in the Army Ordnance Bureau: Provided, That the entire expenditures for this purpose for the fiscal year ending June thirtieth, nineteen hundred and twelve, shall not exceed fifty thousand dollars, and that the Secretary of War shall each year, in the annual estimate, report to Congress the number of persons employed, their duties, and the amount paid to each. * * * And the services of skilled draftsmen, civil engineers, and such other services as the Secretary of War may deem necessary may be employed only in the office of twenty-five thousand dollars, and that the Secretary of the Chief of Engineers, to carry into effect the various appropriations for rivers and and surveys, to be paid from such appropriations: Provided, That the expenditures on this account for the fiscal year ending June thirtieth, nineteen hundred and seven, shall not exceed forty-two thousand dollars; and that the harbors, fortifications, of War shall each year, in the annual estimates, report to Congress the number of persons so employed, their duties, and the amount paid to each, (36 Stat. L., Secretary 1204-1205.)' ESTIMATES FOR RIVERS AND HARBORS IMPROVEMENTS. And hereafter the Secretary of War shall furnish to the Secretary of the Treasury, day of October of each year, estimates of all appropriations required for river and harbor improvements for the next fiscal year to be included in the Book of Estimates prepared by law under his direction. (27 Stat. L., 603.) Note. Thirt3'-first Statutes at Large, 1009, amends above from October 1 to on or before the first — October 15. THE NEED FOE A NATIONAL BUDGET. 400 ESTIMATES FOR NATIONAL HOME FOR DISABLED VOLUNTEER SOLDIERS. That it shall be the duty of the managers of said home, on or before the first day of October in each year, to furnish to the Secretary of Wm' estimates in detail for the support of said home for the fiscal year commencing on the first day of July thereafter, and the Secretary of War shall annually include such estimates in his estimates for his department. (25 Stat. L., 543.) ESTIMATES TO BE ITEMIZED. And hereafter the estimates for the support of the Soldiers shall be submitted by items. Home for Disabled Volunteer (24 Stat. L., 251.) Department of Justice. estimates for penitentiaries, fort leavenworth, kans. * * * For the fiscal year eighteen hundred and niuety-seven, and annually Attorney General shall submit estimates in detail for all expenses of maintaining said penitentiary, including salaries of all necessary officers and employthereafter, the ees therefor. (Mar. 2, 1895, 28 Stat. L., 957.) ESTIMATES FOR PENITENTIARY, m'nEILS ISLAND, WASH. * * * For the fiscal year nineteen hundred and ten, and annually thereafter, the Attorney General shall submit estimates in detail for all expenses of maintaining said penitentiary, including salaries of all necessary officers and employees therefor. (May 27, 1908, 35 Stat. L., 374.) Post Opficb Department. estimates by postmaster general. The Postmaster General shall submit to Congi-ess at each annual session an estimate amount that will be required for the ensuing fiscal year under each of the of the following heads: First. Transportation of the mails. Second. Compensation of postmasters. Third. Compensation of clerks in post offices. Fourth. Compensation of letter carriers. Compensation blank agents and assistants. and special agents. Seventh. Postage stamps and envelopes. Eighth. Ship, steamboat, and way letters. Fifth. of Sixth. Mail depredations Ninth. Dead letters. Tenth. Mail bags. Eleventh. Mail locks, keys, and stamps. Twelfth. Wrapping paper. Thirteenth. Ofiice furniture. Fourteenth. Advertising. Fifteenth. Balances to foreign countries. Sixteenth. Rent, light, and fuel for post offices. Seventeenth, Stationery. Eighteenth. Miscellaneous. Such estimates persons to show the sums paid under each head and the names of the are made out of the miscellaneous fund; but the names of detecting depredations on the mail and of other confidential shall whom payments persons employed in agents need not be disclosed. (R. S., sec. 3668.) APPENDIX I. LAWS GOVBBNING ESTIMATES. 401 DETAILED ESTIMATES, MONEY-ORDER SYSTEM. The Postmaster General and annually eight, hundred and ninetysubmit in the annual estimates to Congress estimates the money-order branch of the postal service. (June 9, shall for the fiscal year eighteen thereafter, in detail for all expenses of 1896, 29 Stat. L., 316.) ESTIMATES IN DETAIL FOR FREE DELIVERY SERVICE. The Postmaster General and annually shall for the fiscal year eighteen hundred and ninety-nine, submit in the annual estimates to Congress estimates in practicable for expenses of the Free Delivery Service. (Mar. 3, 1897, thereafter, detail as far as 29 Stat. L., 648.) ESTIMATES FOR RAILWAY MAIL SERVICE. * * * In making his estimates Railway Mail Service the Postmaster General and in case any increase or diminution of service by postal cars shall be made by him the reasons therefor shall be given in his annual report next succeeding such increase or for shall separate the estimate for postal-car service from the general estimates, diminution. (Mar. 3, 1879, 20 Stat. L., 357.) ESTIMATES OF REVENUE AND EXPENDITURES IN POSTAL SERVICE. That hereafter the Postmaster General annual report to year prepare and submit in hia shall each Congress estimates of the revenue and expenditures in the postal service for the fiscal year current and also for the fiscal year next ensuing at the time is submitted, together with a statement of the receipts and expenditures preceding completed fiscal year. (35 Stat. L., 418.) the said report for the ~ Note. — See also the following: "Section four hundred and thirteen of the Revised Statutes is hereby amended so as to read as follows: " 'Sec. 413. The Postmaster General shall make the following annual reports to Congress: " 'First. A report of the finances of the department for the preceding year, showing balance due the department at the beginning of the year, the amount of postage which accrued within the year, the amount of engagements and liabilities, and the amount actually paid during the year for carrying the mail, showing how much, of the amount was for carrying the mail in preceding years. " 'Second. A report of the amount expended in the department for the preceding fiscal year, including detailed, statements of expenditures made from the contingent the amount fund.' " of (29 Stat. L., 647-648.) POSTMASTER GENERAL TO FURNISH COPY OF ESTIMATES TO SECRETARY OF THE TREASURY. The Postmaster General of the Treasury prior Congress by the shall furnish a to the first of copy November of his annual estimates in each year, latter in his regular printed estimates. to the Secretary which shall be reported (Pi,. to S., 414.) — Note. See also Thirty-fourth Statutes at Large, 448, section arrangement of the estimates. 4, for the order and Navy Department. items of expenditures to be specified in estimates. The estimates for expenditures required by the Department priations therefor shall be accounted for so as bureau under each respective appropriation: First. Freight and transportation. Second. Printing and stationery. 49365—12 26 to the Navy for the made under appro- of following purposes shall be given in detail and the expenditures show the disbursements of each THE NEED FOE A NATIONAL BUDGET. 402 Third. Advertising in newspapers. Fourth. Books, maps, models, and drawings. Fifth. Purchase and repair of fire engines and machinery. Sixth. Repairs of and attending to steam engines in navy yards. Seventh. Purchase and maintenance of horses and oxen and driving teams. Eighth. Carts, timber wheels, and the purchase and repair of workmen's tools. Ninth. Postage of public letters. Tenth. Fuel, oil, and candles for navy yards and shore stations. Eleventh. Pay of watchmen, and incidental labor not chargeable to any other appropriation. Twelfth. Transportation to and labor attending the delivery of provisions on foreign stations. Thirteenth. Wharfage, dockage, and rent. Fourteenth. Traveling expenses of officers and others under orders. Fifteenth. Funeral expenses. Sixteenth. Store and office rent, fuel, commissions, and pay of clerks and stores to Navy agents and storekeepers. Seventeenth. Flags, awnings, and packing boxes. Eighteenth. Premiums and other expenses of recruiting. Nineteenth. Apprehending deserters. Twentieth. Per diem pay to persons attending courts-martial, courts and other services authorized Twenty-first. Pilotage Twenty-second. Bills Navy States Note. by and towage of vessels and assistance to vessels in distress. health and quarantine expenses of vessels of the United of in foreign ports. —Above is of inquiry, law. (R, S., sec. 3666.) modified by 34 Statutes at Large, 448, section 4. ESTIMATES OF PAY OF NAVY IN DETAIL. And hereafter the estimates for pay of the Navy shall be submitted in the Estimates in detailed classification and paragraphs, after the manner above * * * (Feb. 23, 1881, 21 Stat. L., 331.) set forth. * Book * * of Note. —Thirty-fifth Statutes at Large, 129, infra, for modification. WHAT estimates FOR SUPPORT OF NAVY MUST INCLUDE. The estimates for the support of the Navy shall hereafter show, under the Pay of the Navy, the sums allowed for pay of officers belonging to the line, to the several departments of the staff, and to the retired list; the estimates to show under each head the amount allowed for pay proper, for increases due to longevity and foreign * head * * of service, and for pay at sea rates to officers employed on shore, together with the total number of warrant and petty officers and seamen of the several grades and designations, including as to each class the amount allowed for pay proper and for longevity or service increases. The estimates shall include a list giving the rates of pay for all petty officers and other enlisted men of the Navy. * * * (May 13, 1908, 35 Stat. L., 129.) STATEMENT OF NUMBER, * * * OP PERSONS EMPLOYED UNDER APPROPRIATIONS FOR "increases op THE NAVY," ETC. ETC., be the duty of the Secretary of the Navj- to submit in the Book of year nineteen hundred and two, and annually thereafter, under the respective bureaus and offices of the Navy Department, a statement in detail, Estimates It shall for the fiscal showing the number of persons employed during the previous of compensation of each under'appropriations for "Increaee (Apr. 17, 1900, 31 Stat. L., 117.) modified by following: general appropriations. Note. — Above is fiscal of the year and the rate Navy" or other APPENDIX LAWS GOVEENING ESTIMATES. I. 403 EXPENDITURES FOB TECHNICAL SERVICES. draftsmen and such other technical services as the Secretary of the in the Bureaus of Ordnance, Equipment, Construction and Repaii', and Steam Engineering, to carry into effect the various ' 'The services of Navy may deem necessary may be employed only appropriations for 'Increase of the Navy, 'Construction and Repair, 'Steam Machin'Ordnance and Ordnance Stores,' and 'Equipment of Vessels,' to be paid from appropriations 'Construction and Repair,' 'Steam Machinery,' 'Ordnance and Ordnance Stores,' andy Equipment of Vessels': Provided, That the expenditures on this account for the fiscal year 1912 shall not exceed one hundred and twenty-five thousand dollars; a statement of the persons employed hereunder, their duties, and the compensation paid to[each shall be made to Congress each year in the annual estimates. ' ' ery,' ' (36 Stat. L., 1212.) Note. — This provision is included in each naval appropriation bUl and A considered as permanent legislation. similar provision applies to the Yards and Docks in the 1912 appropriation estimates oe claims, etc., is not Bureau of act. on navy pension fund. The Secretary of the Navy shall annually submit to Congress estimates of the claims and demands chargeable upon and payable out of the naval pansion fund. (R. S., sec. 3667.) seckbtary oe the navy- to give detailed estimates op employees. Navy shall submit to Congress detailed estimates for all employees that may be requu-ed to be employed during the fiscal year nineteen hundred and ten, and annually thereafter, and no such classified civil-service employees shall be employed during the fiscal year nineteen hundred and ten, or in any subsequent fiscal year, and paid from such lump appropriations except under specific authorization granted by law from year to year based . That the Secretary such of the classified civil-service upon estimates as herein required. (35 Stat. L., 505.) Department op the Interior. estimates POR INDIAN SERVICE. That hereafter the estimates for appropriations for the Indian Service shall be preof the agencies in the sented in such form as to show the amounts required for each several States or Territories, and for said States and Territories, respectively. (Aug. 15, 1876, 19 Stat. L., 200, sec. 4.) GEOLOGICAL SURVEY, ESTIMATES TO BE ITEMIZED. * * * And * * ized. * hereafter the estimates for the Geological (Mar. 3, Survey shall be item- 1887, 24 Stat. L., 527.) GEOLOGICAL SURVEY, NOTES OP EMPLOYEES IN ESTIMATES. * * * Hereafter, by law, in lieu of the specific estimates for personal services there shall be submitted in the annual Book now under each item of appropriation under "General expenses of the Geological Survey," notes showing the number of persons employed and the rate of compensation paid to each from each of said appropriations during the fiscal tear next preceding the fiscal year for which the estimates are submitted. (June 28, 1902, 32 Stat. L., 455.) required of Estimates, THE NEED EOE A NATIONAL BUDGET. 404 ESTIMATES FOR SUPREME COURT REPORTS. The Attorney General shall include in hia annual estimates submitted to Congress an estimate for the current volumes of such reports, and also for the additional sets of reports and digests required for the distribution under the section last preceding. (36 Stat. L., 1155, sec. 228.) Note.—The above section amends act of July 1, 1902 (32 Stat. L., 631) so as to require the Attorney General instead of the Secretary of the Interior to submit the said estimates. estimates for monographs and bulletins of geological survey. The scientific reports known as the monographs and bulletins of the Geological Survey shall not be published until specific and detailed estimates are made therefor and specific appropriations made in pursuance of such estimates, and no^ engravings for the annual reports for such monographs and bulletins, or of illustrations, sections, and maps, shall be done until specific estimates are submitted therefor, and specific appropriations made based on such estimates. (28 Stat. L., 621.) Department of Agriculture, estimates for department. * * * of appropriations for the Department of Agriculand submitted each year according to the order and arrangement of the act for the year preceding; and any changes in such order or arrangement desired by the Secretary of Agriculture may be submitted by note in the estimates. It shall be the duty of the Secretary of Agriculture to submit, in the Book of Estimates for the fiscal year nineteen hundred and four, and annually thereafter, immediately following estimates of each of the respective offices, bureaus, and divisions of the Department of Agriculture, a statement showing in detail the number of clerks who were employed in the District of Columbia upon regular and continuous work for thirty days or more during the previous fiscal year in or under such offices, bureaus, or divisions under authority of and paid from general appropriations, indicating in the case of every such employment the rate of compensation received and the appropriations from which paid. (June 3, 1902, 32 Stat. L., 303.) Note.—A later statute, act of June 22, 1906 (34 Stat. L., 448), quoted supra under "General laws," makes provisions similar to the above applicable to all the departments for all estimates except those for sundry civil expenses. Hence tlie two Hereafter the estimates ture shall be prepared statutes are not in conflict. estimates to include expenses of inspection of cattle, etc. * * * That there is permanently appropriated out not otherwise appropriated, the sum of three million of any money in dollars', for tlie Treasury the expenses of the inspection of cattle, sheep, swine, and goats, and the meat and meat food products thereof, which enter into interstate or foreign commerce and for all expenses necessary to carry mto effect the proviaions of this act relating to meat inspection, including rent and the employment of labor in Washington and elsewhere, for each year. And the Secretary of Agriculture shall, in his annual estimates, made to Congress submit a statement in detail, showing the number of persons employed in such inspection and the salary or per diem paid to each, together with the contingent expenses of such inspectors and where they have been and are employed. (Jime 30, 1906, 34 Stat. L,, 679.) APPENDIX LAWS GOVEENING ESTIMATES. I. 405 DETAILED ESTIMATES BEQUIEBD FOR ALL EMPLOYEES. * * * The Secretary of Agriculture for the fiscal year nineteen hundred and twelve, and annually thereafter, shall transmit to the Secretary of the Treasury for submission to Congress in the Book of Estimates detailed estimates for all executive and employees below the grade of clerk, indicating the salary or compensation of each, necessary to be employed by the various bureaus, offices, and divisions of the Department of Agriculture. (May 26, 1910, 36 Stat. L., 440.) officers, clerks, Department or Commerce and Labor. ESTIMATES fOR ALL OFFICERS OP FISH COMMISSION. * * mates * of That the Commissioner of Fish and Fisheries shall embrace in the esti- appropriations for the Fish Corn-mission for the fiscal year eighteen hundred and ninety-four, and each year thereafter, estimates for all officers, clerks, and other employees whose services are permanent and continuous in their character and deemed to be necessary for an efficient and economical execution of the appropriations for the Fish Commission. (Aug. 5, 1892, 27 Stat. L., 362.) ESTIMATES FOR DEPARTMENT OF COMMERCE AND LABOR. * * * That the Secretary of Commerce and Labor shall submit to Congress the' fiscal year nineteen hundred and five, and annually thereafter, estimates detail for all personal services and for all general and miscellaneous expenses the Department of Commerce and Labor. (Mar. 3, 1903, 32 Stat. L., 1082.) for in for DETAILED ESTIMATES REQUIRED. * * * Hereafter there shall be submitted, following the estimates under the foregoing appropriation for expenses of regulating immigration, statements showing the amount required for each object of expenditure mentioned in said estimates, together with a statement of the expenditures under each of such objects for the fiscal year terminated next preceding the period of submitting said estimates. (June 25, 1910, 36 Stat. L., 764.) SHIPPING COMMISSIONERS So much of —PERMANENT APPROPRIATIONS REPEALED. the act approved June nineteenth, eighteen hundred and eighty-six (Statutes at Large, volume twenty-four, page seventy-nine), as makes a permanent pay compensation to shipping commissioners and the indefinite appropriation to is hereby repealed, June thirtieth, nineteen hundred and eleven; and the Secretary of Commerce and Labor shall, for the fiscal year nineteen hundred and twelve, and annually thereafter, submit to Congress in the regular Book of Estimates detailed estimates for compensation of such commissioners and clerks. (June clerks of the shipping commissioners for services under said act to take effect from and after 25, 1910, 36 Stat. L., 773, sec. 7.) STEAMBOAT-INSPECTION SERVICE, PERMANENT INDEFINITE APPROPRIATIONS FOR, REPEALED. All laws and parts of laws, to the extent that they make a permanent indefinite appropriation to pay salaries of the Supervising Inspector General, supervising inspectors, local inspectors, and assistant inspectors of steam vessels, and clerks of the steamboat inspectors, and for contingent expenses of the Steamboat-Inspection Service, are repealed, to take effect from and after June thirtieth, nineteen hundred and eleven; and the Secretary of Commerce and Labor shall, for the fiscal year nineteen hundred and twelve, and annually submit to Congress, in the regular Book and contingent expenses of the Steamboat3689, amended; June 25, 1910, 36 Stat. L., 773, thereafter, of Estimates, detailed estimates, for salaries Inspection Service. (R. -S., sec. THE NEED FOE A NATIONAL BUDGET. 406 ESTIMATES FOE LIGHTHOUSE ESTABLISHMENT. * * * Hereafter there shall be submitted in the annual Book of Estimates, under each item of appropriation under the head of "Lighthouse Establishment," notes showing the number of persona employed and the rate of compensation paid to each from each of said appropriations during the fiscal year next preceding the fiscal year (June 28, 1902, 32 Stat. L., 433.) for which estimates are submitted. ANNUAL ESTIMATES, LIGHTHOUSE ESTABLISHMENT, DETAILED STATEMENTS. * * Hereafter there shall be submitted, following each estimate for support the Lighthouse Establishment, statements showing the amount required for each object of expenditure mentioned in each of said estimates, together with a statement of the expenditures under each of such objects for the fiscal year terminated next * of preceding the period of submitting said estimates. (June 2.5, 1910, 36 Stat. L., 755.) ESTIMATES FOR CENSUS OFFICE. * Estimates in detail for the expense of the permanent Census Office for the year nineteen hundred and four and annually thereafter shall be submitted in * fiscal * the regular Book of Estimates. (June 28, 1902, 32 Stat. L., 456, sec. 1.) REGULATING IMMIGRATION, DETAILED ESTIMATES REQUIRED. Hereafter there shall be submitted, following", the estimates under the foregoing of regulating immigration, statements showing the amount required for each object of expenditure mentioned in said estimates. (35 Stat. L., appropriation for expenses 982.) ESTIMATES FOR ESTABLISHMENT OF HATCHERIES IN ALASKA. * * * The Secretary of * * * shall annually submit establishment and maintenance of fish Commerce and Labor to Congress estimates to cover the cost of the hatcheries in Alaska, the salaries and actual traveling expenses of such for such other expenditures as may officials, be necessary to carry out the pro-^dsions and of this act. (34 Stat. L., 480-481.) ESTIMATES FOR BUREAU OF IMMIGRATION AND NATURALIZATION. * * * Provided, That detailed estimates shall be submitted in the manner quired by law for appropriations required to meet this object during the nineteen hundred and nine and thereafter. (34 Stat. L., 1330.) Government Printing fiscal re- year Office. estimates of all clerks, etc., to be submitted. The Public Printer shall submit for the fiscal year nineteen hundred and ten, and anntially thereafter, estimates for all clerks going who may le required ment Printing Office; and other employees additional to the fore- in the executive or administrative offices of the Govern- and no funds other than those specifically appropriated said estimates shall be used during said fiscal year for Ber^'ices in the under Government Printing Office of the character specified in said estimates and appropriated for there- under. (35 Stat. L., 382.) Note. —The above amends a similar provision in 34 Stat. L., 943. PUBLIC printer's ESTIMATES FOR PAPER. The Public Printer shall at the beginning of each session of Congress, sulimit to the Joint Committee on Printing estimates of the quantity of paper of all descriptions which will be required (28 Stat. L., 604.) for the public printing and binding during the ensuing year. APPENDIX LAWS GOVERNING ESTIMATES. I. 407 PUBLIC printer's ESTIMATES FOR EXPENSES. He shall prepare and submit to the Secretary of the Treasury, annually, in time to have the same embraced in the estimates from that department, detailed estimates o.f the sums which will be required for salaries, wages, printing, engraving, lithographing, binding, materials, and other necessary expenses of said Printing Office for the ensuing fiscal year. (28 Stat. L., 604.) PUBLIC printer's ESTIMATES FOB ALL WORE. And it shall be the duty of the of its next regular Public Printer to submit to Congress, at the beginning under the head of printing and binding, session, estimates in detail, year eighteen hundred and ninety-seven, and annually for the service of the fiscal thereafter, covering appropriations requisite for all work to be done and services to be rendered under his direction by the provisions of the said act and not previously required of him; and of the details of all such estimates, he shall notify the heads of the executive departments and other Government establishments affected thereby, within such time as will enable them to omit the amounts thereof from the estimates of appropriations which they are required to submit for the fiscal year eighteen hundred and ninety-seven. Note. (28 Stat. L., 961.) —The subject matter the year 1897, is of the a'-'ove section so far as it included in the provisions could be effective after of the following acts, 23 Stat. L., 254; 28 Stat. L., .808; 31 Stat. L., 1009; 34 Stat. L., 448; R. S., sections 3661-3670. Columbia Institution for Deap and Dumb. estimates to INCLUDE NUMBER AND SALARIES OF EMPLOYEES. * * * Hereafter there shall be included in the" annual Book ment showing the number of of Estimates a state' persons employed each year in this institution and the compensation paid to each. (Aug. 30, 1890, 26 Stat. L., 393.) Note. The above statute was complied with, it seems, for about three years, and thereafter there is no evidence that it has been in force. The following provision seems to be the only one in force at present: "Provided further, That one-half of all expenses attending the instruction of deaf and dumb persons admitted to said institution from the District of Columbia under section forty-eight hundred and sixty-four of the Revised Statutes, shall be paid from the revenues of the District of Columbia and one-half out of the Treasury of the United States; and hereafter estimates of such expenses shall each year be submitted in the legular estimates for the expenses of the Government of the District of Columbia." (Act of Mar. 2, 1889, 25 Stat. L., 962.) — Isthmian Canal Commission. estimates for isthmian canal. Hereafter there shall be submitted under each item of appropriation, proposed in the annual estimates for construction of the Isthmian Canal, notes gi^dng in parallel columns information which will show the number, by grade or classes, of officers, employees, and skilled and unskilled laborers proposed to be paid under each of said appropriations for the ensuing fiscal year and those being paid at the close of the fiscal year next preceding the period when said estimates are prepared and submitted; also, in connection with each item for material and miscellaneous purposes other than salaries or pay for personal services, the amounts actually expended or obligated for like purposes during the entire fiscal year next preceding the preparation and submission of said estimates. (June 25, 1910, 36 Stat. L., 773, sec. 5.) Appendix II. DIGEST OF lAWS PERTAINING TO APPEOPEIATIONS AND ALLOTMENTS. Constitutional and Legal Provisions Applicable to all Departments and Establishments. I. no money to be drawn from treasury except by appropriations made by law. No money shall be drawn from the Treasury, but in consequence of appropriations made by law, and a regular statement and account of the receipts and expenditures (Sec. 9, Art, I, Const, of of all public money shall be published from time to time. U, S.) appropriations for support of armies limited to two years. The Congress priation of shall money to * have power * * to raise and support armies, but no appro- that use shall be for a longer term than two years. (Sec. 8, Art, I, Const, of U. S.) all appropriations must be specifically made. Hereafter no act of Congress shall be construed to make an appropriation out of the Treasury of the United States unless such act shall, in specific terms, declare an appropriation to be made for the purpose or purposes specified in the act. (32 Stat. L., 560.) Note. —See also 34 Stats., 764, infra. amount appropriated. footing- of paragraphs to determine That hereafter the total amount appropriated in by the correct priation act shall be determined the various paragraphs of an approfooting up of the specific sums or rates appropriated in each paragraph contained therein unless otherwise expressly provided. (29 Stat. L,, 148; R. S,, 3679.) applications of moneys appropriated. sums appropriated All shall be applied solely others. for the various to the objects for branches of expenditure in the public service which they are respectively made and for no (K. S., 3678.) no expenditures beyond appropriations —acceptance of voluntary service prohibited, etc. 3. That section thirty-six hundred and seventy-nine of the Revised Statutes United States, as amended by section four of the deficiency appropriation act approved March third, nineteen hundred and five, is hereby further amended to Sec. of the read as follows "Sec. 3679. No executive department or other Government establishment of the United States shall expend in any one fiscal year any sum in excess of appropriations made by Congress for that fiscal year, or involve the Government in any contract or other obligation for the future payment of money in excess of such appropriations Nor shall any department or unless such contract or obligation is authorized by law. 409 THE NEED EOB A NATIONAL BUDGET. 410 any officer of the Government accept voluntary service for the Government or employ by law, except in cases of sudden emer- personal service in excess of that authorized All approprialoss of human life or the destruction of property. contingent expenses or other general purposes except appropriations made in fulfillment of contract obligations expressly authorized by law, or for objects required or authorized by law without reference to the amounts annually appropriated gency involving the tions made for therefor, shall, on or before the beginning of each fiscal year, be so apportioned by monthly or other allotments as to prevent expenditures in one portion of the year which may necessitate deficiency or additional appropriations to complete the service of the fiscal year for which said appropriations are made; and all such apportionments shall be adhered to and shall not be waived or modified except upon the happening of some extraordinary emergency or unusual circumstance which could not be anticipated at the time of making such apportionment, but this provision shall not apply to the contingent appropriations of the Senate and House of Representatives; and in case said apportionments are waived or modified as herein provided, the same shall be waived or modified in writing by the head of such executive department or other Government establishment having control of the expenditure, and the reasons therefor shall be fully set forth in each particular case and communicated to Congress in connection with estimates for any additional appropriations required on account thereof. Any person violating any provision of this section shall be summarily removed from office and may also be punished by a fine of not less than one hundred dollars or by imprisonment for not less than one month." (34 Stat., 48-49.) CONTRACTS. That no contract or purchase on behalf of the United States shall be made unless authorized by law or is under an appropriation adequate to its fulfillment, except in the War and Navy Departments for clothing, subsistence, forage, fuel, the same is and hospital supplies, which, however, shall not exceed the necessities of the current year. (34 Stat., 255.) Note.— See also R. S., 3732. No contract shall be entered into for the erection, repair, or furnishing of any public building or for any public improvements which shall bind the Government to pay a larger sum of money than the amount in the Treasury appropriated for the specific quarters, transportation, or medical purpose. Sec (R. S., 3733.) Whoe^-er, being an ofl^cer of the United States, shall knowingly contract any public building, or for any public improvement, to pay a larger amount than the specific sum appropriated for such purpose 98. for the erection, repair, or furnishing of shall be fined not more than two thousand dollars and imprisoned not more than two years. (35 Stat., 1106.) STYLE AND TITLE OF APPROPRIATION ACTS. The shall ) style and title of all acts making appropriations for the support of Government be as follows: "An act making appropriations (here insert the object) for the year ending thirtieth" (here insert the calendar year). (R. S., 11.) June ADVANCE OF PUBLIC MONEY. No advance public money shall be made in any case whate\-er. And in all cases the performance of any service or the delivery of articles of any description for the use of the United States payment shall not exceed the value of the service of of contracts for rendered or of the articles delivered previously to such payment. It shall, however, be lawl'ul, under the special direction of the President, to make such advances to the disbursing officers of the Government as may be necessary to the faithful and APPENDIX prompt discharge II. LAWS PBETAINING TO APPEOPEIATIONS. of their respective duties The President may and 411 to the fulfillment of the public engage- such ad^'ances as he may deem necessary and proper to persons in the military and naval service employed on distant stations, where the discharge of the pay and emoluments to which they may be entitled can not be regularly effected. (R. S., 3648.) Note. By 35 Stat., 1054, subscriptions for publications for the Department of Agriculture were excepted from the operation of the abo^-e section. ments. also direct — PURCHASE OF LAND. No land shall be purchased on the account law authorizing such purchase. (R. S., 3736.) of the United States except under a RENT OF BUILDINGS. * * * Hereafter no contract shall be made for the rent of any building, or part to be used for the purposes of the Government in the District of any building, of Columbia, until an appropriation therefor shall have been made in terms by Congress, this clause be regarded as notice to all contractors or lessors of any such building or any part of building. (19 Stat., 370.) and that EXPENSES OP COMMISSIONS AND INQUIRIES. No accounting or disbursing officer of the Government shall allow or pay any account of, or in any way connected with, any commission or charge whatever, growing out or inquiry, except courts-martial, or courts of inquiry in the military or naval service the United States, until special appropriations shall have been of pay such accounts and made by law to This section, however, shall not extend to the contingent fund connected with the foreign intercourse of the Government placed at the disposal of the President. (R. S., 3681.) Sec. 9. That hereafter no part of the public moneys, or of any appropriation heretofore or hereafter made by Congress, shall be used for the payment of compensation or expenses of charges. any commission, council, board, or other similar body, or thereof, or for expenses in connection with any work or the results of any members any work or action of any commission, council, board, or other similar body, unless the creation the same shall be or shall have been authorized by law, nor shall there be employed detail hereafter or heretofore made, or otherwise personal services from any executive department or other Government establishment in connection with any such commission, council, board, or other similar body. (35 Stat., 1027.) of by RESTRICTIONS ON CONTINGENT, ETC., APPROPRIATIONS. No moneys appropriated for contingent, incidental, or miscellaneous purposes shall be expended or paid for official or clerical compensati6n. (R. S., 3682.) * * * And no civil officer, clerk, draftsman, copyist, messenger, assistant messenger, mechanic, watchman, laborer, or other employee shall hereafter be employed at the seat of government in any executive department or subordinate bureau or office thereof or be paid from any appropriation made for contingent expenses, or for any specific or general purpose, unless such employment is authorized and payment therefor specifically provided in the law granting the appropriation. * * * (22 Stat., 255, sec. 4.) RESTRICTIONS UPON PURCHASES PROM CONTINGENT FUNDS. No shall part of the contingent fund appropriated to any department, bureau, or office be applied to the purchase of any articles except such as the head of the departof the department, shall deem necessary and proper to carry on the business bureau, or office, and ment shall, by written order, direct to be procured. (R. S., 3683.) THE NEED FOE A NATIONAL BUDGET. 412 KBSTRICTIONS ON PURCHASES 01? BOOKS AND PERIODICALS. That hereafter law books, books of reference, and periodicals for use of any executive department, or other Government establishment not under an executive department, at the seat of government, shall not be purchased or paid for from any appropriations made for contingent expenses or for any specific or general purpose unless such purchase is authorized and payment therefor specifically provided in the law granting the appropriation. (30 Stat. L., 316.) PERMANENT INDEFINITE APPROPRIATIONS. any moneys in the Treasury not otherwise approsums as may be necessary for the same, respectively; and such appropriations shall be deemed permanent annual There are appropriated, out of priated, for the purpose hereinafter specified, such appropriations. Note. (R. S., 3689.) —For the rest of the section see under the various departments, "Permanent appropriations." APPROPRIATIONS MUST BE SPECIFICALLY MADE. make an appropriation out Treasury of the United States, or to authorize the execution of a contract involving the payment of money in excess of appropriations made by law, unless such act shall in specific terms declare an appropriation to be made or that a contract may be No act of Congress hereafter passed shall be construed to of the executed. (34 Stat., 764.) Treasury Department. authority to purchase That no site, etc., is not appropriation therefor. act passed authorizing the Secretary of the Trea.sury to purchase a site erect a public building thereon shall be held or construed to appropriate the act in express language makes such appropriations. and money unless (22 Stat. L., 305.) FORM OP DRAWING AND CHARGING WARRANTS. All warrants drawn by the Secretary of the Treasury, upon the Treasurer of the United States, shall specify the particular appropriation to which the same should be charged; and the moneys paid by virtue of such warrants shall, in conformity therewith, be charged to such appropriation in the books of the Secretary, first comptroller, and register. (R. S., 3675.) Note.—This section is partly repealed by much of Revised Statutes 3675 vides that so to keep accounts is repealed. Seo. 10. of receipts relating to section 10 (28 Stat. L., 208), which proas requires the Register of the Treasury the postal revenues and expenditures therefrom The Division of the Secretary of the of Warrants, Estimates, and Appropriations in the office Treasury is hereby recognized and established as the Di\-ision Bookkeeping and Warrants. It shall be under the direction of the Secretaiy of the the books of this division shall be kept all accounts of receipts and expenditures of public money except those relating to the postal revenues and expenditures therefrom; and section 313 and so much of sections 283 and 3675 of of Treasury as heretofore. Upon the Revised Statutes as require those accounts to be kept by certain auditors and the Register of the Treasury are repealed The duties of the Register of the Treasury shall be such as are now required of him in connection with the public debt and such fur. may be prescribed Ijy the Secretary of the Treasury. Sec. 11. Every requisition for an advance of money, before being acted on Secretary of the Treasury, shall be sent to the proper auditor for action ther duties as by the thereon as required by section twelve of this act, All warrants, when authorized by law and signed by the Secretary of the Treasui-y, shall be countersigned by the Comptroller of the Treasury, and all warrants for the APPENDIX payment money LAWS PERTAINING TO APPROPRIATIONS. II. 413 be accompanied either by' the auditor's certificate, mentioned by the requisition for advance of money, which certificate or requisition shall specify the particular appropriation to which the same should be charged instead of being specified on the warrant, as now provided by section 3675 of the Revised Statutes; and shall also go with the warrant to the Treasurer, who shall return the certificate or requisition to the proper auditor, with the date and amount of the draft issued indorsed thereon. Eequisiticns[^for the payment of money of shall in section seven of this act, or on all audited accounts, or And be required. the Comptroller The of covering for money requisitions for advances of the Treasury. money may be assigned to the Treasury, and shall have the power, in the the Treasury, to countersign all be countersigned by and 11.) shall not (28 Stat., 208-209, [sees. 10 chief clerk shall perform such duties as troller of into the Treasury, shall not hereafter name him by of the the Comp- Comptroller of warrants except accountable warrants. (28 Stat.. 206, sec. 4.) SETTLEMENTS, ETC., BY FOURTH AUDITOR. That the Fourth Auditor shall declare the sums due from, the several special approupon complete vouchers, as heretofore, according to law; and he shall adjust the said liabilities with the "General account of advances." (20 Stat., L., 168.) priations MONEYS APPROPRIATED FOR CHARITABLE PURPOSES, All moneys ETC. the credit of the proper by warrant any charbe placed to hereafter appropriated for the aid, use, support, or benefit of itable, industrial, or other association, institution, or corporation shall fiscal officer of such association, institution, or corporation, the Treasury, on the books of the Treasurer of the United States or of an assistant treasurer or designated depository of the United States other than a national bank, and shall be paid out only on the checks of such the Secretary of of whom payment is to be any other purpose, and stating in writing thereon the specific object or purpose to which the avails thereof are to be applied: Provided, That when payments are to be made under twenty dollars, such fiscal ofiicer may check in his own name, but shall state in writing on the check that the avails thereof are to be applied to .the payment of small claims, and shall furnish to the Treasurer, assistant treasurer, or designated depository on whom the check is drawn a certified list of such claims, which list shall set forth the amount and nature of each claim and fiscal ofiicer, made the drawn payable to the order of the person to for services, materials, or name of each claimant. (18 Stat. L., 216.) BUILDINGS UNDER CONTROL OP TREASURY DEPARTMENT. All appropriations for public buildings under the control of the Treasury Depart- ment shall be available immediately upon the approval appropriations. of the act containing such (R. S., 3684.) BALANCE OP APPROPRIATIONS FOR PUBLIC BUILDINGS TO BE COVERED INTO THE TREASURY. That all moneys heretofore appropriated for the construction of public buildings and now remaining to the credit of the same on the books of the Treasury Department, or which may hereafter be appropriated for such buildings, shall remain available until the completion of the work for which they are, or may be, appropriated; and upon the final completion of each or any of said buildings and the payment of all outstanding liabilities therefor the balance or balances remaining shall be immediately covered into the Treasury. — (18 Stat. L., 275.) Note. The above is in force except so far as affected by section 10 (35 Stats., 1027), act of March 4, 1909, which requires unexpended balances of appropriations as specified on the books of the Treasury July 1, 1904, to be carried to the surplus fund and covered in. THE NEED EOK A NATIONAL BUDGET. 414 CONTINGENT EXPENSES. That hereafter the appropriations made for all expenditures of the Bureau of Engraving and Printing shall be used in the manner in which appropriations for said bureau have heretofore been used, and no part of said appropriations shall be held to be contingent expenses of the Treasury Department nor be subject to the provisions of sections 240 and 3683 of the Revised Statutes. (30 Stat., 18.) No account for contingent expenses at any of the bureaus of the Department of the Treasury shall be allowed, except on the certificate of the superintendent of the Treasury buildings that such expenses are necessary and proper, and that the prices paid are just and reasonable; and the superintendent shall keep a full, just, and accurate account in detail of all amounts expended under the head of contingent expenses for the several bureaus of the Department of the Treasury. (E. S., 240; see also B. S., 241.) KEVISED STATUTES, 240 AND 241, EXTENDED. The Secretary of the Treasury the various appropriations made is authorized to place the control and expenditure of contingent expenses of the Treasury Department for under such officer or officers of the Treasury from time to time determine proper or necessary, and the requirements and authority imposed by sections 240 and 241 of the Revised Statutes of the United States shall hereafter be applicable to the person or persons designated hereunder as fully as they have heretofore applied to the superintendent of the Treasury Building with reference to said appropriations. (36 Stat., 776.) at Washington, District of Columbia, Department as he may EXPENDITURE OF BALANCES OP APPROPKIATIONS. All balances of appropriations contained in the annual appropriation bills and mad p. specifically for the service of any fiscal year, and remaining unexpended at the expira.to the payment of expenses properly the fulfillment of contracts properly made within that tion of such fiscal year, shall only be applied incurred during that year, or to and balances not needed for such purposes shall be carried to the surplus fund. This section, however, shall not apply to appropriations known as permanent or year; indefinite appropriations. Note. (R. S., 3690.) — See also 18 Stats., 110, infra. DISPOSAL OE BALANCES AFTER TWO YEARS. All balances of appropriations which shall have remained on the books of the Treasdrawn against in the settlement of accounts, for two years from the date of the last appropriation made by law, shall be reported by the Secretary of the Treasiuy to the Auditor of the Treasury, whose duty it is to settle accounts thereunder, and the auditor shall examine the books of his oflice and certify to the Secretary whether such balances will be required iu the settlement of any accounts pending in his office; and if it appears that such balances will not be required for this pm-pose then the Secretary may include such balances iu his sui-plus fund warrant, whether the head of the proper department shall have certified that it may be carried into the General Treasury or not. But no appropriation for the payment of the interest or principal of the public debt, or to which a longer duration is given by law shall be ury, without being ' thus treated. Note. "Seo. (R. — See S., 3691.) also the following; The Secretary of the Treasury shall cause. all unexpended balances of appropriations which remained on the books of the Treasury on the first day of July 10. nmeteen hundred and except permanent specific appropriations, judgments and and appropriations for fulfilling treaty obligations with the Indians, to be carried to the surplus fund and covered into the Treasury: Provided, findmgs four, of courts, trust funds, APPENDIX That such sums II. of said LAWS PERTAINING TO APPKOPEIATIONS. balances as may be needed to pay contracts existing 415 and not remain available for said purposes. For the purposes herein declared no appropriation made prior to July first, nineteen hundred and four, shall be construed to be a permanent specific appropriation unless by its language it is specifically and in express terms made available for use until expended " (35 Stat ., 1027 sec 10 Note. The above shall not be construed as applying to the unexpended balance of any river and harbor appropriation the use of which may be essential, in the judgment of the Secretary of War, for the further maintenance or prosecution of the work. (Pub. res., June 25, 1909, 36 Stat., 182.) fully discharged at the date of this act shall . , . . — UNEXPENDED APPROPKIATIONS APTER TWO YEARS TO BE COVERED INTO TREASURY EXCEPTIONS. That from and after the first day of July, eighteen hundred and seventy-four, and each year thereafter, the Secretary of the Treasury shall cause all unexpended balances of appropriations which shall have remained upon the books of the Treasury for two fiscal years to be carried to the surplus fund and covered into the Treasury: Provided, apply to permanent specific appropriations, appropriations fortifications, public buildings, or the pay of the Navjr and Marine Corps; but the appropriations nanied in this proviso shall continue available until otherwise ordered by Congress. (18 Stat. L,, 110, sec. 5.) That this provision shall not for rivers and harbors, lighthouses, CLAIMS UNDER EXHAUSTED APPROPRIATIONS TO BE EXAMINED. That so much of section five of the act approved June twentieth, eighteen hundred and seventy-four, as directs the Secretary of the Treasury at the beginning of each session to report to Congress with his annual estimates any balances of appropriations for specific objects aiifected by said section that may need to be reappropriated, be, and hereby is, repealed. And it shall be the duty of the several accounting officers of the Treasury to continue to receive, examine, and consider the justice and validity of all claims under appropriations the balances of which have been exhausted or carried to the surplus fund under the provisions of said section that may be brought before them within a period of five years. And the Secretary of the Treasury shall report the amount due each claimant, at the commencement of each session, to the Speaker of the House of Representatives, who shall lay the same before Congress for consideration Provided, That nothing in this act shall be construed to authorize the reexamination and payment of any claim or account which has been once examined and rejected, unless reopened in accordance with existing law. (20 Stat. L., 130.) UNEXPENDED BALANCES OP APPROPRIATIONS FOB COLLECTING CUSTOMS REVENUE TO BE COVERED INTO TREASURY. That from and after the first day of July, eighteen hundi'ed and eighty-two, and each year thereafter, the Secretary of the Treasury shall cause all unexpended balances of the permanent and indefinite appropriations for collecting the revenue from customs which shall have remained upon the books of the Treasury and covered into the Treasury. carried to the surplus fund for two fiscal years to be (22 Stat. L., 256.) APPROPRIATIONS AVAILABLE FOR TEMPORARY QUARTERS OF GOVERNMENT OFFICIALS. And hereafter, unless otherwise specifically provided ernment oflicials by law, whenever the Secre- authorized to secure temporary quarters for the use of Govpending the alteration, improvement, or repair's thereto, or the tary of the Treasury is remodeling, reconstruction, or enlargement of any public buildings belonging to the United States under the control of the Treasury Department, the following-named appropriations shall be available, if necessary, in connection with such portions of THE NEED FOE A NATIONAL BUDGET. 416 may be rented for or occupied by such, officials in the same manner, same purpose, and to the same extent as if the title to such premises were vested in the United States, namely: Fuel, lights, and water for public buildings; furniture and repairs of same for public buildings; pay of assistant custodians and janitors; and Vaults, safes, and locks for public buildings. (33 Stat. L., 1161.) the premises as for the INCIDENTAL EXPENSES TO BE PAID EROM APPROPRIATION FOR PUBLIC BUILDINGS. * Hereafter the purchase of specially prepared paper for the duplication of and such other incidental expenses and supplies as the Secretary of the Treasury may deem necessary and specially order for the use of the Office of the Supervising * * plans, Architect, exclusively for the purpose of carrying into effect the various appropjriations for public buildings, shall be paid for from and equitably charged against such appro- priations, in accordance with existing practice. Note. —Apparently nullified by 35 (32 Stat. L., 1091.) Stats., 537. PERMANENT INDEEINITE APPROPRIATION FOE REFUND OP EXCESS DUTIES, ETC. —REPORT. That whenever it shall be shown to the satisfaction of the Secretary of the Treasury that, in any case of unascertained or estimated duties, or payments made upon appeal, more money has been paid to or deposited with a collector of customs than, as has been ascertained by final liquidation thereof, the law required to be paid or deposited the Secretary of the Treasury shall direct the Treasurer to refund and pay the same out of any money in the Treasury not otherwise appropriated. The necessary moneys therefor are hereby appropriated, and this appropriation shall be deemed a permanent indefinite appropriation * * *: Provided, That the Secretary of the Treasury shall, in his annual report to Congress, give a detailed statement of the various sums of money refunded under the provisions of this act or any other act of Congress relating to the revenue, together with copies of the rulings under which payments were made. (36 Stat. L., 103). Note.— See also R. S., 3689, infra. CERTIFICATES OP INDEBTEDNESS — INDEFINITE APPROPRIATION FOR EXPENSES OF ISSUE OF. That any certificates of or duties of the United indebtedness hereafter issued shall be exempt from all taxes from taxation in any form bv or under State, States, as well as municipal, or local authority; and that a sum not exceeding one-tenth of one per centum of the amount of any certificates of indebtedness issued is hereby appropriated out of any money in the Treasury not otherwise appropriated, to and issuing the same. (36 Stat. L., 192.) pay the expenses of preparing, advertising, PERMANENT INDEFINITE APPROPRIATIONS FOR EXPENSES OF REPINING BULLION REPEALED All laws ESTIMATES. and parts of laws, to the extent that they make a permanent indefinite appropriation for the expenses of parting and refining bullion, are repealed to take effect from and after June thirtieth, nineteen hundred and twelve, and the Secretary of the Treasury shall, for the fiscal year nineteen hundred and thirteen, and annually thereafter, submit the expenses to Congress, in of this service. the regular Book of Estimates, detailed estimates for (36 Stat. L., 1292.) Permanent Annual Appropriations —Miscellaneous. collecting revenue prom customs. There money in the Treasury not otherwise appropriated two million seven hundred and fifty thousand dollars, for the expenses of collecting the revenue from customs for each half year, in addition to such sums as may be received from fiues, penalties, and forfeitures connected with the customs, the sum is of appropriated, out of any APPENDIX II.— LAWS PERTAINING TO APPROPEIATIONS. and from tees paid into the Treasury by customs drayage, labor, and services. Note.— See officers, and from 417 storage, cartage, (R. S., 3687.) also 21 Stats., 226, 401; 33 Stats., 396; 34 Stats., 1315; R. S., 2692; and 36 Stats., 899. PERMANENT APPROPRIATION TO PAY ACTING CUSTOMS INSPECTORS. That section thirty-six hundred and eighty-seven of the Revised Statutes is hereby amended by adding thereto the following: "And to pay the salaries of watchmen and night watchmen in customhouses, who may be designated by the Secretary of the Treasury to act as inspectors of customs." (28 Stat. L., 391, amendment to R. S., 3687.) FRAUDS ON CUSTOMS, PERMANENT APPROPRIATIONS TO PREVENT. That the Secretary 01 of the Treasury be, and he is hereby, authorized to expend, out the appropriation for defraying the expenses of collecting the revenue from customs, may deem necessary, not exceeding one hundred thousand dollars per annum, for the detection and prevention of frauds upon the customs revenue. such amount as he (20 Stat. L., 386.) Note.— See 33 Stats., 396; 34 Stats., 1315; 35 Stats., 328, 968; and 36 Stats., 716, amendments 1393, for increasing the amount of above. PUBLIC DEBT. There is appropriated annually, out of the receipte for duties on imported merchansum, for the payment of the public debt, ec£ual to the interest on all bonds dise, a belonging the sinking fund. to (R. S., 3688.) RETURN OP THE PROCEEDS OP CAPTURED AND ABANDONED PROPERTY. proceeds from the sale of captured and abandoned property in inthe owners thereof who may, to the satisfaction of the Court of Claims, prove their right to and ownership of said property. (R. S., 3689.) Note. See also sec. 162, 36 Stats., 1139, giving Court of Claims jurisdiction of For the return of surrectionary districts to — above cases. CONSULAR receipts. For the proceeds of the personal estates of American citizens who die abroad, to be paid to the legal representatives of the said deceased party upon proper demand and (R, S., 3689.) proof. Note. — See also amendment to R. S., 1709, in 36 Stats., 1083, making the Auditor the State and Other Departments the conservator of such part of these estates as may be received at the Treasury. for PAYMENT FOR LAND SOLD FOR DIRECT TAXES. To repay to purchasers evicted through failure insurrectionary districts for direct taxes. PAYMENT FOR For the adjustment of by fire in said city Note. DESTROYED AT CHICAGO. the accounts of the collector of customs and ex him a proper credit for all (R. S., 3689.) —Apparently intended 49365—12 from lands sold to them in officio deposi- moneys held by him and destroyed on the ninth and tenth days of October, eighteen hundred and tary at Chicago, to allow seventy-one. COIN, ETC., of title (R. S., 3689.) 27 for a temporary purpose. THE 418 NATIONAL BUDGET. KTEED FOE A HBFUNDING MONEY FOR LANDS REDEEMED (dIRECT-TAX LAWS). For refunding the principal and interest of the purchase money of lands redeemed same, under "An act further to amend an act entitled 'An act for the collection of direct taxes in the insurrectionary districts within the United States, after the sale of the and for other purposes,' " approved June 7, 1862. (R. S., 3689.) refunding taxes illegally collected under the direct-tax laws. To refund to persons money collected from them without warrant ment of dues under the direct-tax laws. (R. S., 3689.) of law, as in pay- interest on the public debt. For payment same. (R. on the public debt, under the several acts authorizing the of interest S,, 3689.) The Secretary of the Treasury shall cause to be paid, out of any money in the Treasury not otherwise appropriated, any interest falling due, or accruing, on any portion (R. S., 3698.) of the public debt authorized by law. Note.—See also R. S., 3693. pacific railway. bonds issued to For payment on bonds issued by authority of interest of law to Pacific Railway. (R. S., 3689.) refunding the national debt. Of one-half of one per centum of the amount of bonds authorized under the act of July fourteenth, eighteen hundred and seventy, to pay the expenses of preparing, (R. S., 3689.) issuing, and disposing of the same. SINKING FUND. Of one per centum of the entire ing fund for the purchase or debt payment of the United States, to be set apart as a sink- of the public debt, in retary of the Treasury shall from time to time direct. such manner of the Sec- (R. S., 3689.) REFUNDING MONEYS EEKONEOUSLY RECEIVED AND COVERED. To refund moneys received and covered into the Treasury before the payment and just charges against the same. (R. S., 3689.) of legal compensation of persons employed in insurrectionary states (internal revenue). To pay such persons as were actually employed in the insurrectionary States, in connection with the Treasury Department as officers of the United States, during the years eighteen hundred and sixty-five and eighteen hundred and sixty-six. REFUNDING TAXES ILLEGALLY COLLECTED (INTERNAL REVENUE). To refund and pay back duties erroneously or illegally assessed or collected under the internal-revenue laws. (R. S., 3689.) REDEMPTION OF STAMPS (INTERNAL REVENUE). Of such sum of may be necessary to repay the amount or value paid for may haAe been spoiled, destroyed, or rendered useless intended, or which, through mistake, may have been improp- money as internal-revenue stamps which or unfit for the purpose erly or unnecessarily used. Note.— See Stats., 506. also act of (R. S., 3689.) May 12, 1900, 31 Stats., 177; and act of June 30, 1902, 32 APPENDIX LAWS PEETAINING TO APPEOPEIATIONS. II. 419 DEBENTURES AND OTHER CHARGES (cUSTOMs). To pay debentures and other charges arising from duties, the revenue remaining in the hands of the collecting officers not being sufficient to pay said debentures. (R. S., 3689.) DEBENTURES AND DRAWBACKS (cUSTOMs). For the payment of debentures or drawbacks, bounties, and allowances which are may be authorized and payable according to laws authorizing them: Provided, The collectors of customs shall be the disbursing agents to pay the same. (R. S., 3689.) or REPAYMENT OE EXCESS OF DEPOSITS FOR UNASCERTAINED DUTIES (OUSTOMS). To repay to importers the excess of deposits for unascertained moneys paid under protest. (R. S., 3689.) duties, or duties or other Note. —See also 36 Stats., 103, supra. REFUNDING DUTIES ON GOODS DESTROYED (cUSTOMS). For refunding duties paid or accruing on goods, wares, or merchandise injured or by accidental fire or other casualty, while in the custody of the officers of customs, in any public or private warehouse, or in the appraisers' stores undergoing appraisal, in pursuance of law or regulations of the Treasury Department, or after their arrival within the limits of any port of entry of the United States, and before the same have been landed under the supervision of the officers of the customs, or while in transportation under bond from the port of entry to any other port of the United destroyed States. (R. S., 3689.) MARINE HOSPITAL. Of the proceeds of leases and sales of marine-hospital buildings, taining thereto, for the marine-hospital establishment. Note.—See also R. S., 3618 and (R. and lands apper- S., 3689.) 3692. REFUNDING DUTIES (CUSTOMS). To refund to parties entitled to refund of duties under the twenty-sixth section of the act of July fourteen, eighteen hundred and seventy, and joint resolution approved January thirty, eighteen hundred and seventy-one. (R. S., 3689.) REFUNDING PROCEEDS OF GOODS SEIZED AND SOLD (CUSTOMS). To refund the proceeds of goods, wares, and merchandise seized and been illegally imported into the United States. (R. S., 3689.) sold for having REFUNDING PROCEEDS OF UNCLAIMED MERCHANDISE (cUSTOMs). To repay to claimants the overplus received from the sale of unclaimed merchandise on due proof of their property and entitlement. (R. S., 3689.) REFUNDING DUTY ON TEA AND COFFEE (cUSTOMS). To refund the duties which may have been paid on all tea and coffee in bonded warehouses on the first day of July, eighteen hundred and seventy- two. (R. S., 3689.) !Notb. —Apparently intended for a temporary purpose. DRAWBACK ON CERTAIN ARTICLES IMPORTED INTO THE DISTRICT OF CHICAGO (cUSTOMS). For the payment of a drawback of the import duties paid on all materials, except lumber, imported to be and actually used in buildings erected on the site of buildings burned by the fire in Chicago. (R. S., 3689.). Note. Apparently intended for a temporary purpose. — , THE NEED FOE A NATIONAL BUDGET. 420 REFUNDING CERTAIN DISCRIMINATING DUTIES (CUSTOMS). To refund the duties which may have been paid under the provisions of section twenty-five hundred and two on merchandise imported in French vessels from countries other than France, and which was on shipboard and bound to the United States on the fifth day of November, eighteen hundred and seventy-two. Note. Apparently intended for a temporary purpose. (R. S., 3689.) — SMITHSONIAN INSTITUTION. To pay the erection of buildings and expenses of the Smithsonian Institution for being six per centum on the fund derived from the bequest (R. of James Smithson. 8., 3689.) War drafts for Department. war and navy departments. All moneys appropriated for the use of the War and Navy Departments shall be drawn from the Treasury, by warrants of the Secretary of the Treasury upon the requisitions of the Secretaries of those departments, respectively, countersigned by the Second Comptroller of the Treasury and registered by the proper auditor. (R. S., 3673.) PAYMENT OF PRESSING OBLIGATIONS. Hereafter whenever pressing obligations are required to be paid officer of the Quartermaster's Department and there is by a disbursing an insufficient balance to his under the proper appropriation or appropriations for the purpose, he is authorized to make payment from the total available balance to his official credit, provided sufficient funds under the proper appropriation or appropriations have been apportioned by the Quartermaster General for the expenditure. When such disbursements are made the accounts of the disbursing officer shall show the charging of the proper appropriations, the balance under which will be adjusted by the disbursing officer on receipt of funds or by the accounting officers of the Treasury. (35 official credit Stat. L., 747.) Hereafter of the when pressing obligations are required to be paid Ordnance Department and there is by an insufficient balance a disbursing officer to his official credit under the proper appropriation or appropriations for the purpose, he is authorized to make payment from the total available balance to his official credit, provided sufficient funds under the proper appropriation or appropriations have been allotted by the Chief of Ordnance for the expenditure. When such disbursements are made the accounts of the disbursing officer shall show the charging of the proper appropriation, the balances under which will be adjusted by the disbursing officer on receipt of funds or by the accounting officers of the Treasury. (35 Stat. L., 750.) Hereafter whenever pressing obligations are required to be paid by a disbursing officer of the Engineer Department and there is an insufficient balance to his official credit under the proper appropriation or appropriations for the purpose, he is authorized to make payment from the total available balance to his official credit, provided or appropriations have been allotted by the Chief of Engineers for the expenditure. Wlien such disbursements are made the accounts of the disbursing officer shall show the charging of the proper appropriasufficient funds under the proper appropriation tions, the balance under which will be adjusted by the disbursing officer on receipt of funds or by the accounting officers of the Treasury. (36 Stat. L., 1056.) "ORDNANCE-STORES AMMUNITION'' APPROPRIATION AVAILABLE FOR TWO YEARS. Hereafter the appropriations "Ordnance-stores ammunition," "Small-arms target and "Ordnance stores and supplies" shall be available for two years to procure the stores authorized by them. (34 Stat. L., 1175.) practice," APPENDIX II. LAWS PEETAININ-G TO APPBOPEIATIONS. 421 APPROPRIATIONS FOR VOLUNTEER SOLDIERS' HOME AVAILABLE UNTIL EXPENDED. That appropriations made for the fiscal year nineteen hundred, o;: that may herehe made, for the construction of buildings at any of the branches of the National Home for Disabled Volunteer Soldiers shall continue available until expended. after (31 Stat. L., 294.) DISPOSAL OP BALANCES OP APPHOPEIATIONS FOR VOLUNTEER SOLDIERS' HOME. Hereafter the provisions of section thirty-six hundred. and ninety and thirty-six of the Eevised Statutes of the United States shall apply to hundred and ninety-one all made appropriations Volunteer Soldiers. for the maintenance of the National Home for Disabled (25 Stat. L., 543.) PROCEEDS OF CERTAIN SALES, ETC., OF MATERIAL. moneys received from the leasing or sale of marine hospitals, or the sale of revefrom the sale of commissary stores to the officers and enlisted men of the Army, or from the sale of materials, stores, or supplies sold to officers and soldiers of the Army, or from sales of condemned clothing of the Navy, or from sales of materials, stores, or supplies to any exploring or surveying expedition authorized by law, shall respectively revert to that appropriation out of which they were originally expended, and shall be applied to the purposes for which they are appropriated by All . nue cutters, or law. (R. S., 3692.) UNEXPENDED BALANCES —AMOUNTS FOR RIVER AND HARBOR WORKfe NOT TO BE COVERED IN. That the provisions of section ten of the act entitled "An act making appropriations sundry civil expenses of the Government for the fiscal year ending June thirtieth nineteen hundred and ten, and for other purposes," approved March fourth, nineteen hundred and nine, shall not be construed as applying to the unexpended balance of any river and harbor appropriation, the use of which may be essential, in the judgment of the Secretary of War, for the further maintenance or prosecution of the work to which it pertains as heretofore authorized by Congress. (36 Stat. L., 182.) for , Permanent Appropriations. soldiers' home. Of all stoppages or fines adjudged against soldiers by sentence of courts-martial over and above any amount that may be due for the reimbursement of Government or individuals; all forfeitures on account of desertion, and all moneys belonging to the estates of deceased soldiers, which now are or may hereafter be unclaimed for the period of three years subsequent to the death of said soldier or soldiers, to be repaid by the commissioners of of the deceased. That all funds the institution upon the demand of the heirs or legal representatives (R. S., 3689.) of the home not needed for current use and which are not now invested in United States registered bonds, shall, as soon as received, or as soon as present investments can be converted into of the United States money without loss, be deposited in the Treasury home as a permanent fund and shall draw to the credit of the centum per annum, which shall be paid quarterly to the treasurer of the home, and the proceeds of such registered bonds, as they are paid, * * * (22 Stat. L., 565, sec. 8.) SeealsoR.S., shall be deposited in like manner. interest at the rate of three per 4818, 4819; 25 Stat., 716. — THE KEED FOR A NATIONAL BUDGET, 422 HORSES AND OTHER PROPERTY LOST IN MILITARY SERVICE. To pay for horses, mules, oxen, wagons, carts, sleighs, harness, steamboats and other vessels, railroad engines and railroad cars, killed, lost, captured, destroyed, or abandoned, ^vhile in the military service under the provisions of title, "Debts due by United States." or to the (R. S., 3689.) TAX ON SALARIES. For the payment priation is of the tax on salaries and compensations, where no other appro- show the true receipts of the Government, under the upon the books of the Treasury Department. (R. S., 3689.) available, in order to operations of this section, ORDNANCE MATERIAL (PROCEEDS OP SALES That the Secretary of the material on hand at public Navy is WAR). authorized to dispose of the useless ordnance according to law, the net proceeds of which shall be turned into the Treasury; and an amount equal to the same is hereby appropriated, to be applied to the purpose of procuring a supply of material adapted in manufacture sale, wants of the service; but there shall be expended, under more than seventy-five thousand dollars in one year; and in the case of sale of like materials in the War Department, the proceeds of which shall be turned into the Treasury, an amount equal to the net proceeds of such sale is hereby appropriated for the purpose of procuring a supply of material adapted in manufacture and caliber to the present wants of the war service; and there shall be expended in the War Department, under this provision, not more than seventy-five thousand dollars in any one year. (18 Stat. L., 388.) and caliber to the present this provision, not EXAMINATIONS AND SURVEYS AT SOUTH PASS, MISSISSIPPI RIVER. The March third, eighteen hundred and seventy-five, and of August eleventh, eighteen hundred and eighty-eight, with regard to examinations and surveys at South Pass, mouth of the Mississippi River, shall remain in force as fully as though they were herein reenacted in express terms, notwithsta,nding the termination of the contract with the late James B. Eads and associates. (18 provisions of the act of the act of Stat. L., 464, sec. 4; 25 Stat. L,, 424, sees. 4-5; 32 Stat. L., 340, sec. 1.) REMOVING SUNKEN VESSELS OR CRAFT OBSTRUCTING OR ENDANGERING NAVIGATION. Sec. 4. Wlienever hereafter the navigation of any river, lake, harbor, or bay, or other navigable water of the United States shall be obstructed or endangered by any sunken vessel or water craft it shall be the duty of the Secretary of ^^'ar, upon satisfactory information thereof, to cause reasonable notice, of not less than thirty days, to be given personally or by pubhcation at least once a week in the newspaper published nearest the locality of such sunken vessel or craft, to all persons interested in in the cargo thereof, of the purpose of said Secretary, unless such vessel or craft shall be removed as soon thereafter as practicable by the parties interested therein, to cause the same to be removed. If such sunken vessel or craft and such vessel or craft, or cargo shall not be removed by the parties interested therein as soon as practicable after the date of the giving of such notice by publication, or after such personal service of notice, as the case may be, such sunken vessel or craft shall be treated as abandoned and and the Secretary of War shall proceed to remove the same. Such sunken and cargo and all property therein when so removed shall, after reasonable notice of the time and place of sale, be sold to the highest bidder or bidders for cash, and the proceeds of sales shall be deposited in the Treasury of the United States to the credit of a fund for the removal of such obstructions to navigation, under the direction of the Secretary of War, and be paid out for that purpose on his'requisition derelict, vessel or craft APPENDIX The therefor. under LAWS PERTAINING TO APPKOPEIATIONS. 423 provisions of this act shall apply to all such wrecks whether removed this act or 11. under any other act of Such sum Congress. of sary to execute this section of this act is hereby appropriated, the United States not otherwise appropriated, to be paid out on the requisithe Secretary of War. (21 Stat. L., 197.) Treasury tion of money as may be necesout of any money in the of POWDER AND PEOJECTILES (PROCEEDS OP And War SALEs). hereby authorised, in his discretion, to exchange the new powder and projectiles, or to sell the same and purchase similar articles with the proceeds of the sales; and he shall make statement of his action under this provision in his next annual the Secretary of is unserviceable and unsuitable powder and shot on hand for report. (21 Stat. L., 468.) BOUNTY TO FIFTEENTH AND SIXTEENTH MISSOURI CAVALRY VOLUNTEERS. to That the proper accounting officers of the Treasury be, and they hereby are, directed pay bounty to the enlisted men of the Fifteenth and Sixteenth Missouri Cavahy who Volunteers served during the late rebellion, as follows, to wit: To those who served the sum full period of one year or more, the sum of one hundred who served the full period of six months but less than one year, the sixty-six dollars and sixty-six cents; to those who served a less period than six dollars;, to of those months, the Sec sum and thirty-three of thirty-three dollars cents. who if living would be entitled sums that would be due to said soldier if living shall be paid to his widow; and if there be no widow, then to his child And so much or children; and if there be none, then to his mother if she be a widow. That in case 2. under the first of the death of the soldier, sum section of this act, then the said or money as may be necessary to carry this law into effect any money in the Treasury not otherwise appropriated. is hereby appropriated out of (21 Stat. L., 283.) EXTRA PAY TO OFFICERS AND MEN WHO SERVED IN THE MEXICAN WAR. That the Secretary of the Treasury be, and he in the Treasury not otherwise appropriated, to is hereby, directed, out pay in the military service of the United States in the to the officers and of any moneys soldiers engaged War with Mexico, and who served out the time of their engagement or were honorably discharged, the tlnree months' extra pay provided for by the act of July nineteenth, eighteen hundred and fortyeight, and the limitations contained in said act, in all cases, upon the presentation of compensation has not been previously received That the provisions of this act shall include also the officers, petty officers, seamen, and marines of the United States Navy, the Revenue-Marine Service, and the officers and soldiers of the United States Army employed in the prosecution of said satisfactory evidence that said extra Provided, war. (20 Stat. L., 316.) THREE months' PAY PROPER (aRMY). That eral all officers of who Volunteers now below the rank of brigadier genwar shall be entitled said service three months' pay proper. (13 in commission shall continue in the military service to the close of the to receive upon being mustered out of Stat. L., 497, sec. 4.) That section four Army of an act entitled "An act making appropriations for the support year ending June thirtieth, eighteen hundred and sixty-six," approved March third, eighteen hundred and sixty-five, be so construed as to entitle to the three months' pay proper provided for therein the heirs or legal representatives of all officers of Volunteers specified therein who were killed or who died in of the for the between the third day hundred and sixty-five. "the service of March and the tenth day of April, eighteen , THE KEED POE A NATIONAL BUDGET. 424 That the Secretary of the Treasury be, and he is hereby, authorized and pay to the heirs or legal representatives of said officers the sum or sums of money to which they may be found entitled under the provisions of this act; and a sum sufficient to pay the same is hereby appropriated out of any money in the Treasury not otherwise appropriated. (23 Stat. L., 66, sees. 1 and 2.) Sec. 2. dii'ected to CLAIMS or OFFICEHS AND MEN OF THE AEMY EOK DESTRUCTION OP PKIVATE PROPEETY. That the proper accounting officers of the Treasury be, and they are hereby, authorized and directed to examine into, ascertain, and determine the value of the private property belonging to officers and enlisted men in the military service of the United States which has been, or may hereafter be, lost or destroyed in the mili- tary service under the following circumstances: First. of When such loss or destruction was without fault or negligence on the part the claimant. Second. Where the private property so unseaworthy vessel by order such shipment. of any destroyed was shipped on board an authorized to give such order or direct lost or officer Third. Where it appears that the loss or destruction of the private property of the claimant was in consequence of his having given his attention to the saving of the property belonging to the United States which was in danger at the same time and under similar circumstances. And the amount of such loss so ascertained and determined shall be paid out of any money in the Treasury not otherwise appropriated, and shall be in full for all such loss or damage: Provided, That any claim which shall be presented and acted on under authority of this act shall be held as finally determined, and shall never thereafter be reopened or considered: And provided further That this act shall not apply to losses sustained in time of war or hostilities with Indians: And provided further, That the liability of the Government under this act shall be limited to such articles of personal property as the Secretary of War, in his discretion, shall decide to be reasonable, useful, necessary, and proper for such officer or soldier And while in quarters engaged in the public service in the line of duty: all claims now existing shall be presented within two provided further, That and not after, from the passage of this act; and all such claims hereafter arising be presented within two years from the occurrence of the loss or desti-uction. years, (23 Stat. L., 350.) REIMBURSEMENT TO STATES AND TERRITORIES, EXPENSES OP RAISING TROOPS FOE WAR WITH SPAIN. That the Secretary of the Treasury be, and he is hereby, directed, out of any money in the Treasury not otherwise appropriated, to pay to the governor of any State or Territory, or to his duly authorized agents, the reasonable costs, charges, and expenses that have been incurred by him in aiding the United States to raise the "Volunteer Army in the existing War with Spain, by subsisting, clothing, supplying, equipping, paying, and transporting men of his State or Territory who were afterwards accepted into the Volunteer Army of the United States: Pronded, That the transportation paid for shall be only the transportation of such men from the place of their enroll- ment for service in the Volunteer Army of the United States to the place of their acceptance into the same by the United States mustering officer, and that the names the men transported shall appear on the muster rolls of the Volunteer Army of the United States: And provided further. That such claims shall be settled upon proper vouchers to be filed and passed upon by the proper accounting officers of the Treasury: And provided further, That in cases where the money to pay said costs, charges, and expenses has been, or may hereafter be, borrowed by the governors or their respecof APPENDIX II. LAWS PERTAINING TO APPEOPEIATIONS. 425 and interest is paid, or may liereafter be paid, on the same, the governors or their States or Territories,, from the time it was or may be so borrowed to the time of its refundment by the United States, or thereafter, such interest tive States or Territories, by be refunded by the United States; nor shall any interest be paid the govamounts paid out by them, nor any other amount refunded or paid than is in this act expressly mentioned. (30 Stat. L., 730), amended by act of Mar. 3, 1899 (30 Stat. L., 1356); amended by act of Apr. 27, 1904 shall not ernors or their States or Territories on the (33 Stat. L., 312); amended by act of Mar. 11, 1908 (3.5 Stat. L., 42).) EXTRA PAY TO VOLUNTEERS, WAR WITH SPAIN. That in lieu of granting lea-\-es of absence and furloughs to off cers and enlisted belonging to companies and regiments of United States Volunteers prior to muster out of the service, all ofiicers and enlisted men belonging to volunteer organi- men zations hereafter mustered out of the service who ha-^-e served honestly and faithfully beyond the limits of the United States shall be paid two months' extra pay on muster out and discharge from the service, and all officers and enlisted men belonging to organizations hereafter mustered out of the service who have served honestly and faithfully within the limits of the United States shall be paid one month's extra pay on muster out and discharge from the service, from any money in the Treasury not otherwise appropriated: Provided, That the discharge of all officers and enlisted men from the volunteer service of the United States shall, as far as practicable, take effect on the date of the muster out of the organization to which they l^elong, and that regiments and other independent organizations shall be mustered out at camps within the limits of the United States or at the rendezvous of the State, regiment, or independent organization. Sec. 2. That officers who at any time were accountable or responsible for public property shall be required, before final payment is made to them on discharge from the United States from only such which the property for which they were service, to obtain certificates of nonindebtedness to the bureaus of the of the War Department to accountable or responsible pertains, and the certificate fi-om the Chief of the Division of Bookkeepingand Warrants, Treasury Department, and such certificates, accompanied by the affidavits of officers, of War Department, of the nonaccountability or nonresponsibility to other bureaus by the commanding officer of the regiment or certified to independent organization, shall warrant their final payment: Pro-vided, That officers who have not been responsible at any time for public property shall be required to make affidavit to that fact, certified to by their commanding ofl:cers, which shall be accepted as sufficient evidence to warrant their final payment on their discharge from the service Promded further, That mustering officers are empowered to administer oaths in all matters pertaining to the muster out of volunteers. (20 Stat. L., 784, amended by act of Mar. 3, 1899 (30 Stat. L., 1074); amended by act of May 26, 1900 (31 Stat. L., 217).) EXTRA PAT TO REGULAR ARMY, WAR WITH That all enlisted men in the Regular Army who SPAIN. enlisted subsequent to the declara- who have served honestly and faithfully beyond the limits of the United States shall be paid two months' extra pay on muster out and discharge from the service, and all enlisted men in the Regular Aimy who enlisted subsequent to the declai'ation of war for the war only and mustered out of the service who have served honestly and faithfully within the limits of the United States shall be paid one month's extra paj^ on muster out and discharge from the service from any money in the Treasury not otherwise appropriated, said moneys tion of to war for the war only and mustered out of the service be immediately available. (30 Stat. L., 1073-1074.) THE NEED FOK A NATIONAL BUDGET. 426 TRANSPORTATION OF VOLUNTBBBS, That the Secretary money of the Treasury be, and WAK WITH SPAIN. hereby, authorized to pay, out of any and proper account or is in the Treasury not otherwise appropriated, the just of any railroad, transportation company, or person for transportation of men or troops from place of enrollment to point of rendezvous, furnished at the request of the claim Quartermaster General of the Army or his agents, or at the request of any United States mustering officer or other officer authorized by the Secretary of War to enroll, muster, or mobilize volunteers for the War with Spain; and also to pay such just and proper accounts as may be presented for transportation back from point of rendezvous to place of enrollment of men who volunteered and were rejected by the medical examiner or mustering officer: Provided, That the amount allowed and paid for such transportation shall not under be in excess of the rates charged for transporting troops of the United States like circumstances. All claims for the under the provisions of this act must be filed in the office of the Auditor War Department, and must be supported by proper vouchers or other conclusive evidence of interest. (30 Stat. L., 1358, sec. 5.) REIMBURSEMENTS FOR BRINGING HOME REMAINS OF OFFICERS AND OTHERS. That in all cases where an ofiicer or an enlisted man in either the Army, Navy, Marine Corps of the United States, or contract surgeon or trained nurse in the employ of the Government, has died while on duty away from home since the first day of January, eighteen hundred and ninety-eight, and the remains have been taken home and buried at the expense of the family or friends of the deceased, the parties who paid the cost of transportation and burying such remains shall be repaid at the expense of the United States, by the Secretary of the Treasury, not to exceed what it would have cost the United States to have transported the remains to their homes. (30 Stat. L., 1225.) PERMANENT INTERNATIONAL COMMISSION OF CONGRESSES OF NAVIGATION. That the sum money of hereby appropriated, out of any and maintenance the congresses of navigation and for the three thousand dollars a year is in the Treasury not otherwise appropriated, for the support the permanent international commission of payment of the actual expenses of the properly accredited national delegates of the United States to the meetings of the congresses and of the commission; and that the Secretary of War be, and is hereby, authorized to draw his warrant each year upon the of Secretary of the Treasury for such sum, not to exceed three thousand dollars, as may in his opinion be proper to apply to the purposes above mentioned, and that the said sum shall be disbursed under such regulations as may be prescribed by the Secretary of War. The national delegates aforesaid from the United States shall serve without compenbut shall be reimbursed for their actual expenses incurred while traveling to and from the meetings, and while in attendance thereon, from the funds herein sation, appropriated and authorized to be expended. (32 Stat. L., 4S5.) REPLACING ORDNANCE AND ORDNANCE STORES. Hereafter all moneys arising fr<im dispositi.in authorized by law and regulation of serviceable ordnance and ordnance stores shall constitute one fund on the books of the Treasury Department, which shall be available to replace ordnance and ordnance stores throughout the fiscal year in the following year. which the disposition was effected and throughout (33 Stat. L., 276.) APPENDIX II. LAWS PEKTAINING TO APPKOPEIATIOTSTS. 427 REPLACING MEDICAL SUPPLIES. That hereafter all moneys pital supplies authorized arising I'rom dispositions of serviceable by law and medical and hos- regulation shall constitute one fund on the Treasury Department, which shall be available_to replace medical and which the dispositions were effected and throughout the following year. (34 Stat. L., 256.) books of the hospital supplies throughout the fiscal year in GAUGING WATERS OF THE MISSISSIPPI AND ITS TRIBUTARIES. That section six of the river and harbor act of August eleventh, eighteen hundred and eighty-eight, is hereby amended so as to read as follows: "That for the purpose of securing the uninterrupted gauging of the waters of the Mississippi River and its tributaries, as provided for in joint resolution of the twenty-first of February, eighteen hundred and seventy-one, upon the application of the Chief of Engineers, the Secretary of War is hereby authorized to draw his warrant or requisition, from time to time, upon the Secretary of the Treasury for such sums as may be necessary to do such work, not to exceed in the aggregate for each year the sum of hundred dollars: Provided, however, That an itemized statement of shall accompany the annual report of the Chief of Engineers." (25 six nine thousand said expenses Stat. L., 424, sec. 6; 32 Stot. L., 374, sec. 9.) OPERATING AND CARE OP CANALS AND OTHER WORKS OF NAVIGATION. That no tolls or operating charges whatever shall be levied upon or collected from any vessel, dredge, or other water craft for passing through any lock, canal, canalized river, or other work for the use and benefit of navigation now belonging to the United States or that may be hereafter acquired or constructed; and for the purpose of preserving and continuing the use and navigation of said canals and other public works without interruption, the Secretary of War, upon the recommendation of the Chief of Engineers, United States Army, is hereby authorized to draw his warrant of requisition from time to time upon the Secretary of the Treasury to pay the actual expenses of operating, maintaining, and keeping said works in repair, which warrants or requisitions shall be paid by the Secretary of the Treasury out of any money in the Treasury not otherwise appropriated: Provided, That whenever, in the judgment of the Secretary of War, the condition of any of the aforesaid works is such that its entire reconstruction is absolutely essential to its efficient and economical maintenance and operation as herein provided for, the reconstruction thereof may include such modifications in plan and location as may be necessary to provide adequate facilities for existing navigation: Provided further That the modifications are necessary to make the reconstructed work conform to similar works previously authorized by Congress and forming a part of the same improvement, and that such modifications shall be considered and approved by the Board of Engineers for Rivers and Harbors and be recommended by the Chief of Engineers before the work of reconstruction is commenced: Provided further also, That an itemized statement of said expenses shall accompany the annual report of the Chief of Engineers: And provided further, That nothing herein contained shall be held to apply to the Panama Canal. (23 Stat. L., , 147, sec. 4; 35 Stat. L., 818, sec. 6.) That for the purpose of securing the uninterrupted work of operating snag boats on the upper Mississippi River and of removing snags, wrecks, and other obstructions in the Mississippi River, the Secretary of War, upon the application of the Chief of Engineers, is hereby authorized to draw his warrant or requisition from time to time may be necessary to do such work, not to exceed in the aggregate for each year the amounts appropriated in this act for such purposes: Provided, however, That an itemized statement of such expenses shall upon the Secretary accompany the" of the Treasury for such sums as annual report of the Chi(?f of Engineers. (25 Stat. L., 424.) ' THE NEED EOE A NATIONAL BUDGET. 428 That the annual appropriation for operating snag boats on the upper Mississippi section seven of the act of August eleventh, eighteen hundred and eighty-eight, entitled "An act making appropriations for the construction, repair, River, made by and preservation of certain public works on rivers and harbors, and for other purposes " is hereby made available for similar purposes on the Illinois River, from its mouth to Copperas Creek. (34 Stat. L., 1102.) The permanent annual appropriation for the removal of snags in the Mississippi River, under the river and harbor act of August eleventh, eighteen hundred and eighty -eight, shall be available for the removal of snags and other floating and sunken obsti'uctions in the Atchafalaya and Old Rivers from the junction with the Mississippi as far as Melville, Louisiana, and so much War may deem necessary may be expended for and R'ed Rivers down the Atchafalaya Pviver of said appropriation as the Secretary of such removal. That the annual appropriation made by for operating snag boats on the upper Mississippi and harbor act of August eleventh, eighteen hundred and eighty-eight, is hereby made available for similar purposes on the Minnesota River, and other tributaries of the upper Mississippi River now or heretofore imRiver, section seven of the river proved by the United States. (35 Stat. L., 817, sec. 3.) MAINTENANCE OF CHANNEL, SOUTH That the Secretary War of is PASS, MISSISSIPPI KIVER. hereby authorized, in his discretion, to terminate the contract heretofore entered into with the late James B. Eads for the maintenance of the channel through the South Pass of the Mississippi River, in pursuance of an act of Congress approved and of eight, an act * * March and seventy-nine, * * *. the provisions hereof or of third, eighteen * hundred and seventy-five, * * Congress approved June nineteenth, eighteen hundred and seventy* and of an act of Congress approved March third, eighteen hundred of In case of by expiration the termination of said contract of said contract, by the Secretaiy of vii'tue War is hereby directed to take charge of said channel, including the jetties, and all auxiliary works connected therewith, and thereafter to maintain with the utmost efficiency said South Pass Channel; and for that purpose he is hereby authorized to draw his warrants from time to time on the Treasurer of the United States, until otherwise provided for by law, for such sums of money as may be necessary, not to exceed in the aggregate for any one year $100,000. * * * (31 Stat. L., 585, sec. 3.) See also 32 Stat. L., sec. 1. OPERATING SNAG BOATS ON THE OHIO EIVER. That for the purposes of securing the uninterrupted work of operating snag boats on the Ohio River and removing snags, wrecks, and other obstructions in said river, the Secretary of War, upon the application of the Chief of Engineers, is hereby authorized to draw his warrant or requisition from time to time upon the Secretary of the Treasury such sums as may be necessary to do such work, not to exceed in tlie aggregate for for each year the sum of twenty-five tliousand dollars: Provided, however, That an itemized statement of said expenses shall accompany tlie annual report of the Chief of Engineers. (26 Stat. L., 455, sec. 13.) That section thirteen of "An act making appropriations for the construction, repair, and preservation of certain public works on rivers and harbors, and for other purposes, approved September nineteenth, eighteen hundred and ninety, is hereby amended by inserting the words "fifty thousand dollars" in lieu of tire words "twenty-five ' thousand dollars" therein contained. (29 Stat. L., 234, sec. 3.) APPENDIX n. WAGON LAWS PERTAINING TO APPROPRIATIONS. 429 HOADS, BRIDGES, AND TRAILS, ALASKA FUND. That all moneys derived from and collected for liquor licenses, occupation, or trade licenses outside of the incorporated towns in tlie District of Alaska shall be deposited in the Treasury Department of the United States, there to remain as a separate and distinct fund, to be known as the "Alaska fund," and to be wholly devoted to the purposes hereinafter stated in the District of Alaska. much thereof as may be One-fourth of said fund, or so necessary, shall be devoted to the establishment and main- tenance of public schools in said district; five per centum of said fund shall be devoted the care and maintenance of insane persons in said district, or so much of said five per centum as may be needed (this paragraph repealed by act of February sixtJi, to nineteen hundred and nine, and tlie five per cent added to the sum provided for public schools, as above); and all the residue of said fund shall be devoted to construction and maintenance of wagon roads, bridges, and trails in said district. (33 Stat. L., 616, sec. 1.) That the moneys described as the "Alaska fund," in section one of "An act to for the construction and maintenance of roads, the establishment and mainof schools, and the care and support of insane persons, in the District of Alaska, and for other purposes," approved January twenty-seventh, nineteen hundred and five, be, and the same are hereby, appropriated out of the Treasury of the United States for the uses and purposes in said act mentioned. (33 Stat. L., 1170, sec. 1.) provide tenance See also 35 Stat. L., 601, sec. 7. PAY OP THE ARMY, DEPOSIT FUND. is That section thirteen hundred and five of the Revised Statutes of the United States hereby amended, to take effect July first, nineteen hundred and six, and to read as follows: "Sec. 1305. Any enlisted man of the Ai-my may deposit his savings, in sums not less than five dollars, with any Army paymaster, who shall furnish him a deposit book, in which shall be entered the name of the paymaster and of the soldier, and the amoant, date, and place of such deposit. The amount so deposited shall be accounted for in the same manner as other public funds, and shall be deposited in the Treasmy of the United States and kept as a separate fund, known as pay of the Army deposit fund, repayment of which to the enlisted man on discharge from the service shall be made out of the fund created by said deposits, and shall not be subject to forfeitm'e by sentence of court-martial, but shall be forfeited by desertion, and shall not be permitted to be paid until final payment on discharge, or to the heirs or representatives of a deceased soldier, and that such deposits be exempt from liability from such soldier's debts Provided, That the Government shall be liable for the amount deposited ta the person so depositing the same." (34 Stat. L., 246.) : ARMING AND EQUIPPING THE MILITIA. Specific appropriation of $2,000,000 annually for the purpose of providing arms, quartermaster stores, and camp equipage for issue to the Organized United States; for the pay, subsistence, and transportation of such portion of the Organized Militia as shall engage in actual field or camp service for instruction under the provisions of section 14 of the acts of January 21, 1903; for the actual ordnance stores, Militia of the making the inspections prescribed by the said section same by law; for the promotion of rifle practice, inconstruction, maintenance, and equipment of shooting excess of expenses of travel in 14 over the allowance made cluding the acquisition, for and suitable target ranges; for the hire of horses and draft animals for the use troops, batteries, and wagons; for forage for the same, and for such other incidental expenses'in connection with encampments, maneuvers, and field instrucgalleries of mounted , THE NEED FOB A NATIONAL BUDGET. 430 tion provided tary of for in sections 14 War may deem and 15 of the said act of January 21, 1903, as the Secre- necessary; for the actual and necessary traveling expenses members of the national militia board, together with a per diem to be estabby the Secretary of War; and the necessary clerical and office expenses of the Division of Militia Affairs, in the ofBce of the Secretary of War, under the acts amendof the lished ing and reenacting section 1661, Revised Statutes. (R. S., 1661; 24 Stat. L.; 28 Stat. L., 406; 31 Stat. L., 062; 32 Stat. L., 775-780, sees. 3, 13, 18, 25; 34 Stat. L., 449, sees. 1-4; 35 Stat. L., 399-403, sees. 1-11.) Division of Militia Affairs made a part of the office of the Chief of Staff. (36 Stat. L., 1206.) ARMS, UNIFORMS, EQUIPMENT, ETC., ORGANIZED MILITIA. Indefinite appropriation for providing means to cover the cost of procuring, exchanging, or issuing, from time to time, such arma, accouterments, equipments, uniforms, clothing, equipage, ammunition, and military stores to be exchanged or issued under the provisions of the act of May 27, 1908 (35 Stat. L., 402), as are necessary to arm, uniform, and equip all of the organized militia in the several States, TerritorieB, and the District of Columbia: Provided, That the sum expended in the execution of the purchases and issues provided for in this act shall not exceed the sum of $2,000,000 in any fiscal year. (35 Stat. L., 402, sec. 8.) moneys arising from disposition of serviceable quartermaster's supplies or stores, authorized by law and regulations, shall remain available throughout the fiscal year following that in which the disposition was effected, for the purposes of that appropriation from which such supplies were authorized to be supplied at the time Hereafter of all the disposition. (86 Stat. L., 257.) Post Oitice Department. restriction on payments on account of the postal service. Payments pursuance of of money out of appropriations and countersigned registered the Treasury on account of the postal service shall be in made by law, by warrants by the Auditor for the Post pressing on their face the appropriation to of the Postmaster General, Office Department, and ex- which they should be charged. (R. S., 3674.) — Note. See also the following: "That hereafter no part of the appropriation made for printing and binding shall be used for any illustration, engraving, or photograph in any document or report ordered printed by Congress unless the order to print expressly authorizes the same, nor in any document or report of any executive department or other Government establishment until the head of the executive department or Government establishment shall certify in a letter transmitting such report that the illustration is necessary and relates entirely to the transaction of public business." (33 Stat. L., 1213.) See also 33 Stats., 1257. postmaster general may designate officer to sign WARRANTS. That hereafter the Postmaster General may from time to time designate any emoffice of Third Assistant Postmaster General above the grade of a clerk of class E to sign warrants, collection and transfer drafts in his stead, and such warrants and drafts when so signed shall be of the same validity as if signed by the Postployee in the master General. (34 Stat. L., 1206.) Note. The above section amends similar provisions in 26 — Stats., 1176. Stats., 1081, and in 32 APPENDIX II. LAWS PEETAINING TO APPEOPEIATIONS. 431 hbsteictions on expenditure of contingent expenses appropriation for post oppice department. That hereafter the expenditure of the contingent expenses of the Post Office Department shall be expended as specially directed in the law, and according to the appropriations for the items specifically named, and that no moneys appropriated for the specific purposes named under the head of "For contingent expenses of the Post Office Department " shall be diverted from one p urpose to another; and that all mcney unexpended for one or more specific purposes shall be turned into the Treasury, and not expended, by the superintendent and disbursing officer, for any object or pui'pose whatsoever other than the specific ones named in the appropriation for the "Contingent expenses of the Post Office Department." (20 Stat. L., 203.) Navy Department. requisitions oe secretary op navy eor advances; amount advanced, how used. That the Secretary of the Navy be, and he is hereby, authorized to issue his requisiadvances to disbursing officers and agents of the Navy under a "general account of advances," not to exceed the total appropriations for the Navy, the amount so advanced to be exclusively used to pay current obligations upon proper vouchers, and that "Pay of the Navy" shall hereafter be used only for its legitimate purpose, as tions for provided by law. (20 Stat. L., 167.) ADVANCES, HOW CHARGED. That the amount so advanced be charged to the proper appropriations, and returned "General account of advances" by pay and counter warrant; the said charge, however, to particular appropriations shall be limited to the amount appropriated to each. to (20 Stat. L., 167.) APPROPRIATION FOR NAVY CONTROLLED BY SECRETARY: FOR EACH BUREAU TO BE KEPT SEPARATELY. All appropriations for specific, general, and contingent expenses of the Navy Department shall be under the control and expended by the direction of the Secretary of the Navy, and the appropriation for each bureau shall be kept separate in the Treasury. (R. S., 3676.) SMALL-STORES FUND CREATED; RESOURCES, Bureau HOW USED. and Clothing: * * * That from and after the first day of hundred and seventy-nine, the value of issues of small stores shall be a fund to be designated as the "Small-stores fund," in the same manner as of Provisions April, eighteen credited to of now credited to the ' Clothing fund , ' the resources the fund to be used hereafter in the purchase of supplies of small stores for issue. the value of the issues of clothing is ' ' (20 Stat. L., 288.) Note. —27 Stat. L., 245, provides that called the Bureau of Bureau of Provisions and Clothing is to be Supplies and Accounts. CLOTHING AND SMALL-STORES FUNDS CONSOLIDATED. Bureau of Provisions and Clothing: * * * And the clothing fund and small-stores fund shall be hereafter consolidated and administered clothing and small-stores fund. (26 Stat. L., 197.) as a fund to be known as the THE NEED FOR A NATIOITAL BUDGET. 432 PEBMANENT NAVAL SUPPLY FUND ABOLISHED. The permanent naval supply fund created by the act of March third, eighteen hundred and ninety-three, as modified by the acts of June tenth, eighteen hundred and ninety-six, and March third, eighteen hundred and ninety-seven, and further increased by the acts of January fifth, eighteen hundred and ninety-nine, and February fourteenth, nineteen hundred and two, is hereby abolished, and of the sum remaining on the books of the Treasury to the credit of the said fund, after the adjustment of all liabilities, the Secretary of the Treasury is hereby authorized and directed to cause the sum of one million five hundred thousand dollars, transferred to the credit of said fund from the general account of advances, to be returned to general account of advances, and the remainder to be covered into the Treasury; and hereafter the naval supply account for the Naval Establishment, as created by the act of June twentyfifth, nineteen hundred and ten, under the Bureau of Supplies and Accounts, shall govern the charging, crediting, receipt, purchase, transfer, manufacture, repair, issue, and consumption of all stores for the Naval Establishment, excepting the materials named in that act and such other materials as the Secretary of the Navy may designate: Provided, That the amount expended under general account of advances for the purchase and manufacture of stores and materials for the Naval Establishment shall not exceed the amount available for such purposes. (36 Stat. L., 1279.) "pay, MISCELLANEOUS," TO BE CREDITED WITH CERTAIN RECEIPTS. And hereafter the accounting officers of the Treasury are hereby authorized to credit appropriation "Pay, miscellaneous" with the Navy Department with bills of the London all receipts for interest on the account of fiscal agents, premiums exchange, and from any appreciation in the value from sales arising of foreign coin. of (27 Stat. L.,716.) FOREIGN HYDEOGRAPHIC SURVEYS, APPROPRIATIONS FOR, WHEN APPLICABLE. All appropriations made for the preparation or publication of foreign hydrographic surveys shall only be applicable to their object, upon the approval of the Secretary of the Navy, after a report from three competent naval officers to the effect that the original data for proposed charts are such as to justify theii publication; and it is hereby made the duty of the Secretary of the Navy to order a board of three naval officers to examine and report upon the data before he shall approve of any application of money to the preparation or publication of such charts or hydrographic surveys. (R. S., 3686.) Permanent Indefinite Appropriations. indemnity to seamen and marines for lost clothing. To allow and pay to officer, employed on a vessel of the United and whose personal effects have been lost, a sum In event of the death of the person this sum is to be each person, not an States sunk or otherwise destroyed, not exceeding sixty dollars. paid to his proper legal representatives. (R. S., 3689.) BALANCES OF APPROPRIATIONS TO PAY NAVY OR THE MARINE CORPS, COVERED INTO TREASURY. All balances of Corps, for any moneys appropriated for the pay of the Navy year, existing after the accounts for said year be covered into the Treasury. (24 Stat. L., 157.) WHEN TO BE or pay of the Marine have been settled shall APPENDIX n. LAWS PERTAINING TO APPKOPEIATIONS. 433 PRINTING AND ENGRAVING FOR GEOLOGICAL SURVEY, ETC., TO BE APPROPRIATED FOR. SEPARATELY. That all printing and engraving for the Geological Survey, the Coast and Geodetic Survey, the Hydrographic Office of the Navy Department, and the Signal Service shall hereafter be estimated for separately and in detail and appropriated for separately for each of said bureaus, (24 Stat. L., 255.) REIMBURSEMENT FOR PROPERTY LOST OR DESTROYED IN THE NAVAL SERVICE OP THE UNITED STATES. * * And * amount such loss or losses which have accrued prior to the pasand determined upon settlement by the proper accounting officers of the Treasury, shall be paid out of any money in the Treasury not otherwise appropriated, and losses that shall hereafter accrue shall be certified by the of sage of this act, so ascertained the Secretary of the Treasury at the commencement of each regular session to the House of Representatives, who shall lay the same before Congress for consideration, and shall be in full for all such loss or damage Provided, That any claim which shall be presented and acted upon under authority of this act shall be held as finally determined and shall never thereafter be reopened or considered: And provided further, That this act shall not apply to losses sustained in time of war, etc. (28 Speaker of the : Stat. L., 962-963.) USELESS ORDNANCE, NAVY —USELESS ORDNANCE, WAR. That the Secretary of the Navy is authorized to dispose of the useless ordnance hand at public sale, according to law, the net proceeds of which shall be turned into the Treasury; and an amount equal to the same is hereby appropriated, to be applied to the purpose of procuring a supply of material adapted in manufacture and caliber to the present wants of the service; but there shall be expended under this provision not more than seventy-five thousand dollars in one year; and in the case of sale of like materials in the War Department, the proceeds of which shall be turned into tho Treasury, an amount equal to the net proceeds of such sale is hereby appropriated for the purpose of procuring a supply of material adapted in manufacture and caliber to the present wants of the War service; and there shall be expended in the War Department under this provision not more than seventy-five thousand dollars in any one year. (18 Stat. L., 388.) material on DEPOSIT OF seamen's SAVINGS, That any enlisted man or appointed petty oflicer of the Navy may deposit his savings, in sums not less than five dollars, with the paymaster upon whose books his account is borne; and he shall be furnished with a deposit book, in which the said paymaster shall note, over his signature, the amount, date, and place of such deposit. The money so deposited shall be accounted for in the same manner aa other public funds, and shall pass to the credit of the appropriation for "Pay of the Navy," and shall not be subject to forfeiture by sentence of court-martial, but shall be forfeited by desertion, and shall not be permitted to be paid until final payment on discharge, or to the heirs or representatives of a deceased sailor, and that such deposit be exempt from liability for such sailor's debts: Provided, That the Government shall be liable for the amount deposited to the person so depositing the same. (25 Stat. L., 657-658.) Note. ^Amended to include Marine Corps (34 Stat., 579). — TRANSPORTATION OF DISCHARGED NAVAL PRISONERS. That the Secretary of the or places of enlistment, as expense of Navy is hereafter authorized to transport to their he may designate, all such transportation shall be paid out 49365—12 28 of homes discharged naval prisoners; the any money that may be to the THE NEED FOE A NATIONAL BUDGET. 434 when discharged; where there is no such money, the expense shall money received from fines and forfeitures imposed by naval courts- credit of prisoners be paid out martial. of (35 Stat. L., 756.) REIMBURSEMENT OP FAMILY, ETC., POE BRINGING HOME DEAD SOLDIERS. where an officer or an enlisted man in either the Army, Navy, TMarine Corps of the United States or contract surgeon or trained nurse, in the employ of the Government, has died while on duty away from home since the first day of January, eighteen hundred and ninety-eight, and the remains have been taken home and buried at the expense of the family or friends of the deceased, the parties who have paid the cost of transportation and burying such remains, shall be repaid at the expense of the United States by the Secretary of the Treasury, not to exceed what it would have cost the United States to have transported the remains to their homes. That in all cases (30 Stat. L., 1225.) Department op the Interior. printing and engraving poh geological survey, " separately. etc., to be appropriated por That all printing and engraving for the Geological Survey, the Coast and Geodetic Survey, the Hydrographic Office of the Navy Department, and the Signal Service shall hereafter be estimated for separately and in detail and appropriated tor separately for each of said bureaus. (24 Stat. L., 255.) Note. Probably modified by annual appropriation acts for public printing and binding for the Interior Department. The above act of August 4, 1886, is not referred to in the compilation of public printing and binding laws made by the superintendent of documents in 1909. — APPROPRIATIONS POR INDIAN SUPPLIES TO BE SO DISTRIBUTED AH TO PREVENT DEFICIENCIES. That hereafter it shall be the duty charged by law with the distribution made by of the Secretary of the Interior, and the officers of supplies to the Indians, under appropriations them and pay them out to the Indians entitled to them, in such proper proportions as that the amount of appropriation made for the current year shall not be expended before the end of such current year, so as to prevent law, to distribute deficiencies; and no expenditure shall be made Slid service during such j'ear. on the part of year (unless in compreviously appropriated for or liability incurred the Government on account of the Indian service pliance with existing law) beyond the amount of for any money fiscal (18 Stat. L., 450.) ADVERTISEMENT AND CONTRACT BEFORE APPROPRIATIONS. That hereafter the Commis.sioner of Indian Affairs is authorized to advertise in the spring of each year for bids and enter into contracts, subject to the approval of the Secretary of the Interior, for goods and supplies for the Indian service required for the ensuing fiscal year notwithstanding the fact that the appropriations for such fiscal year have not been made out, and the contracts so made shall be on the basis of the appropriations for the preceding fiscal year and shall contain a clause that no deliveries shall be made under the same and no liability attach to Ihe United States in conse^ quence of such execution if Congress tails to make an appropriation for such contract for the fiscal year for which those supplies are required. DEPO.SITS (2S Stat. L., 312.) BY INDIVIDUALS FOR SURVEYING PUBLIC LANDS. Of the amount deposited by individuals under the provisions of title "The public lands," to pay tlic cost and expenses incident to the sur\ej' of lands not mineral or reserved, upon which they have settled, any excess of the sums so deposited, over and APPENDIX II. LAWS PERTAHSmSTG TO APPEOPEIATIONS. above the actual cost of surveys comprising they were severally deposited, to be repaid 435 all expenses incident thereto, for which to the depositors, respectively. (R. S., 3689.) Note.— See also 28 Stats., 423, and 30 Stats., 892. AND TWO PEE CENTUM FUND TO STATES FIVE, THREE, (lANDS). To pay to the States of Missouri, Michigan, Florida, Iowa, Wisconsin, Minnesota, Oregon, and Nevada, five per centum on the net proceeds of sales of all public lands lying within their limits, for the purpose of education or of making public roads and improvements, in pursuance of the acts of March sixth, eighteen hundred and twenty, chapter twenty-two; of June twenty-third, eighteen hundred and thu'ty-six, chapter one hundred and twenty-one; of March third, eighteen hundred and forty-five, chapter seventy-six; of August sixth, eighteen hundred and forty-six, chapter fifty-three; of February twenty-sixth, eighteen hundred and fifty-seven, chapter sixty; of February fourteenth, eighteen hundred and fifty-nine, chapter thirty-three; of February twenty-eighth, eighteen hundred and fifty-nine, chapter sixty-five; and of March twenty-first, eighteen hundred and sixty-four, chapter thhty-six. (R. S., 3689.) Note. See also following: "That there be, and is hereby, granted to the State of, California five per centum of the net proceeds of the cash sales of the public lands which have been heretofore made by the United States since the admission of said State, or may hereafter be made in said State, to aid in the support of the public or common schools of the State and the sum of money necessary to pay said five per centum to said State is hereby appropriated out of any money in the Treasury not otherwise appropriated." (34 Stat. — ; L., 518.) INDEMNITY FOB SWAMP LANDS FOR STATES. To pay to the States the proceeds of swamp lands within their have been erroneously sold by the United States. (R. S., 3689.) limits which may REFUNDING MONEY FOR LANDS ERRONEOUSLY SOLD. To pay to the purchaser or purchasers the erroneously sold by the United States. sum or sums of money received for lands (R. S., 3689.) — — . Note. The above section has been enlarged by act of June 16, 1880 (21 Stats., 287), and act of March 26, 1908 (35 Stats., 48). Note. The permanent appropriations for the Indian service are so numerous (nearly 1,000 in all) that it is impracticable to include them in this compilation. However, citations to them may be found in the current estimates for the Indian service. Department oe Agriculture. expenditure of appropriations for department op agriculture, how controlled. The Commissioner all Agriculture shall direct and superintend the expenditure of of money appropriated to the department and render accounts thereof. (R. S., 3677.) appropriations FOR WEATHER BUREAU, ETC. That on or after July first, eighteen hundred and ninety-one, the appropriations for the support of the Signal Corps of the Staff Corps of the Army Army, and the appropriations be made with those of other Weather Bureau the Department of Agriculture, and shall for the support of the be made with those of the other bureaus of be the duty of the Secretary of Agriculture to prepare future estimates for the Weather Bureau, which shall be hereafter specially developed and extended in the shall it shall interests of agriculture. (26 Stat. L., 654.) THE NEED FOE A NATIONAL BUDGET. 436 Department op Commerce and Labor. appropriations for coast and geodetic survey available foe purchase of provisions, etc. And hereafter the Secretary of the Treasury is authorized to purchase from the appropriation for the United States Coast and Geodetic Survey provisions, clothing, and small stores for the enlisted men, and food supplies for field parties working in remote localities, such provisions, clothing, small stores, and food supplies to be sold to the employees of said Survey and the appropriation reimbursed. (31 Stat. L., 1144.) HQHTfaOUSES, APPROPRIATIONS FOR, AVAILABLE WHEN. Appropriations for establishing lighthouses shall be available for expenditure for two years after acts of State legislatures ceding jurisdiction over sites take effect. This section shall not, however, apply to general appropriations for lighthouse purposes. In no case shall any special appropriation be available for more than two years without further provision of law. (R, S., 3685.) Note. This provision is taken from the act of June 10, 1872 (ch. 415, 17 Stat. L., 355), and was carried into the Revised Statutes passed at the first session of the Forty- — third Congress, 1873-1874. ' provides ' That from and Section 5 of the act of June 20, 1874 (18 Stat. L., 110), day of July, eighteen hundred and seventy-four, after the first and of each year thereafter, the Secretary of the Treasury shall cause all unexpended balances of appropriations which shall have remained upon the books of the Treasury for two fiscal years to be carried to the surplus fund and covered into the Treasury Provided, That this provision shall not apply to permanent specific appropriations, appropriations for rivers and harbors, lighthouses, fortifications, public buildings, or the pay of the Navy and Marine Corps; but the appropriations shall continue available until otherwise ordered From this it by named in this proviso Congress." would appear that appropriations for lighthouses continue available by Congress, and the First Comptroller of the Treasury, in a until otherwise ordered decision dated July 17, 1874, held that this section applied to appropriations for construction and repairs. SHIPPING COMMISSIONERS much —PERMANENT APPROPRIATIONS REPEALED — ESTIMATES. approved June nineteenth, eighteen hundred and eighty-six (Statutes at Large, volume twenty-four, page seventy-nine), as makes a permanent indefinite appropriation to pay compensation to shipping commissioners and the clerks of the shipping commissioners for services under said act is hereby repealed, to take effect from and after June thirtieth, nineteen hundred and eleven; and the Secretary of Commerce and Labor shall for the fiscal year nineteen hundred and twelve, and annually thereafter, submit to Congress in the regular Book of Estimates detailed estimates for compensation of such commissioners and clerks. (36 Stat. So of the act L., 773.) STEAMBOAT-INSPECTION SERVICE, PERMANENT INDEFINITE APPROPRIATIONS FOE, REPEALED ESTIMATES. — All laws and parts of laws, to the extent that they make a permanent indefinite appropriation to pay salaries of the Supervising Inspector General, supervising inspec- and assistant inspectors of steam vessels, and clerks of the steamboat inspectors, and for contingent expenses of the Steamboat-Inspection Service, are repealed, to take effect from and after June thirtieth, nineteen hundred and tors, local inspectors, eleven; and the Secretary of Commerce and Labor shall, for the fiscal year nineteen hundred and twelve, and annually thereafter, submit to Congress, in the regular Book of Estimates, detailed estimates for salaries and contingent expenses of the Steamboat-Inspection Service. (36 Stat. L., 773.) APPENDIX LAWS PERTAINING TO APPEOPEIATIONS. 11. 437 Congress. restrictions on use op appropriations for contingent expenses op congress. No part of the appropriations which expenses of either House of may be at any time made for the contingent Congress shall be applied as extra allowance to any clerk, messenger, or attendant of the two Houses, or either of them, or as payment or compensation to any clerk, messenger, or other attendant of the two Houses, or either them, unless such clerk, messenger, or other attendant be so employed by a resoor to any other than the ordinary expenditures of the Senate and House of Representatives. (R. S., 3680.) of lution of one of the Houses; FURTHER RESTRICTIONS ON USE OP APPROPRIATIONS FOR CONTINGENT EXPENSES 01" CONGRESS. That hereafter appropriations made for contingent expenses of the House of Rep- resentatives or the Senate shall not be used for the payment of personal services except upon the express and specific authorization of the House or the Senate in whose behalf such services are rendered. Nor shall such appropriations be used for any expenses not intimately and directly connected with the routine legislative business of either House of Congress, and the accounting officers of the Treasury shall apply the provisions of this paragraph in the settlement of the accounts of expenditures from said appropriations incurred for services or materials subsequent to the approval of this act. (32 Stat. L,, 26.) STATEMENT OP APPROPRIATIONS BY SECRETARY OP SENATE AND CLERK OF HOUSE. That hereafter the statement Congress, including new offices of all appropriations made during each session of created and the salaries of each and salaries of the and the amounts of such increase authorized by the act hundred and thirty-six, shall be prepared under the direction of the Committees on Appropriations of the Senate and House of Representatives, and said statement shall hereafter show also the offices the salaries of which are reduced or omitted, and the amount of such reduction, and shall also contain a chronological history of the regular appropriation bills passed during the session for which it is offices which are increased of July fourth, eighteen prepared. (25 Stat. L., 587.) ADDITIONAL MATTER IN STATEMENTS OF SECRETARY OF SENATE AND CLERK OF THE HOUSE. And by said statements shall hereafter indicate the amount of contracts tain specific reference to all indefinite authorized made therein, and shall appropriations made each session. appropriation acts in addition to appropriations also con- (30 Stat. L., 136.) STATEMENT OF APPROPRIATIONS — CONSOLIDATION DIRECTED FOR FIRST SESSIONS OF SIXTY-FIRST CONGRESS. Statement AND SECOND The statement of appropriations made during each new ofiices created, offices omitted, and so forth, required of appropriations: session of Congress, including by law to be prepared under the direction of the Committees on Appropriations of the Senate and House of Representatives for the first session of the Sixty-first Congress shall be consolidated with the statement to be prepared of the appropriation bills for the second session of said Congress and included in the same volume. 127.) Note. —Apparently limited to Sixty-first Congress. (36 Stat. L.j THE NEED FOE A NATIONAL BUDGET. 438 Judicial. permanent appropbiation to pay money paid into united states courts. any corporation or company entitled to any such which the money was received, or its successor, and upon notice to the United States attorney and full proof of right thereto, obtain an order of court directing the payment of such money to the claimant, and the money deposited as aforesaid shall constitute and be a permanent appropriation for payments in obedience to such orders, and this act is applicable to all money deposited in the Treasury of the United States in accordance with section nine hundred and ninety-six. Revised Statutes of the United States, as amended February nineteenth, "eighteen hundred and ninety-seven. (36 Stat. L., 1084.) That any person money may, on or persons or petition to the court from Appendix HI. DESCRIPTION OF REPORTS AT PRESENT SUBMITTED TO CONGRESS BY THE SEVERAL DEPARTMENTS AND ESTABLISHMENTS. Description of the reports which are at present submitted to Congress by the several departments and establishments of the Government pursuant to existing law is carried under two general heads: 1. Reports submitted to Congress under general requirements applicable to all departments and establishments. 2. Reports submitted to Congress under legal requirements applicable to particular departments and establishments. 1. Repokts Submitted to Congress under Legal Requirements Applicable to ALL Departments and Establishments. The chief subjects concerning which general reporting requirements have been established are: Contingent expenses, rentals, sale of old papers, inefficient employeesj and arrears of current work; otherwise the laws are special to each The forms establishment. of reports actually made under shown below, the description of each report carrying with to the law pursuant to which report is made. it department and these requirements are a reference or statement state department. Contingent fund found in Statement No. 4 control of the stated to be Department made Statement No. A. of State," as required — "Report by of of report entitled To whom paid. No. 1215, and 208, Revised Statutes. expenditures on account of the appropriation sections 193 tingent expenses Department of State, fiscal year 1910." ^ "Appropriations under Sixty-th-st Congress, third session. for con- THE NEED FOE A NATIONAL BUDGET. 440 Statement No. 2.— "Report stationery, furniture, etc., To whom paid. of expenditures on account Department of State." One of page. the appropriation for About 7 items. APPENDIX EEPOETS AT PRESENT SUBMITTED TO CONGBESS. III. 441 TREASURY DEPARTMENT. "Report of the contingent expenses of the Treasury Department," in accord with House Document No. 1123. This report consists of 57 pages and consists of one scheme throughout, items as given in the recapitulation below. The heading is: section 193, Revised Statutes, classified by STATIONEEY. Name. Date. Item. RECAPITULATION. Appropriations. Appro- Repay- priated. ments. Expended. Unexpended. Stationery Newspapers and books Investigations of accounts and traveling expenses Freight, telegrams, etc Rents Horses, wagons, etc Ice File holders and cases Fuel, etc Gas, etc Carpets and repair Furniture, etc Miscellaneous items Contingent fund for Secretary of Treasury Total Total amount of appropriations repayments Total amount expended unexpended The items are given in detail under the above classification, each class being totaled as the report proceeds. WAR DEPARTMENT. "Contingent expenses of War Department," House Document No. 1091, under section 193, Revised Statutes. of 14 pages and is not classified as to items, the separate items in under the following column headings: This report consists detail being given Name. Date. The following summary is Item. Amount. given at the end: Amount. By amount of appropriation Reimbursement from Navy Department Superintendent State, War, and Navy Building Board of Ordnance and Fortification Office post paymaster, United States Army Office Chief of Staff Division of Militia Affairs Shiloh National Military Park Commission for Marking Graves of Confederate Dead. Chickamauga and Chattanooga National Parks Repayments from W. A. H. Church Gettysburg National Park. , , , . : : THE NEED EOE A NATIONAL BUDGET. 442 Reimbursement from • — Continued. Amount. Adjustment of appropriations by comptroller Treasury Department Amount expended Amount to credit of ? Lieut. Col. J. R. Kean, United States Army Treasury settlements Unexpended balance The receipts and expenditures for the previous year are separated from those of the current year. DEPARTMENT OF "Statement of contingent expenses (as required in the Attorney General's annual report.) headings. It is classified as JUSTICE. by below and the name whom the service was rendered or from with the amount of each transaction. sec. 193, R. S.)." Consists of 20 pages. whom of (Contained Has no column the persons or firms for or article was purchased, etc., is by given, Recapitulation (by items.) Miscellaneous: Books Amount. of reference $ Carpenter, cabinetwork, painting, and papering Electrical supplies Freight and express charges. Fuel Hardware Ice Light and power Newspapers Telephone service Telegraph service Typewriter machines Typewriter repairs Washing towels, etc Miscellaneous supplies Stationery Carbon paper Envelopes Ink and mucilage Pencils Penholders Pens Rubber bands Typewriter ribbons Writing paper Other items Transportation Hauling ashes Keep of horses Repairs to vehicles Shoeing horses Other items «. APPENDIX EBPOETS AT PRESENT SUBMITTED TO CONGEESS. III. Ftuniture and repairs: Carpets Furniture 443 Amount. Repairs Other items Books for law library: Books for law library Session Books . . . Laws for offices of solicitors Printing and binding Total Each, subclass is totaled. POST OFFICE DEPARTMENT. "Contingent expenses, Post Office Department," included in the "Report of Document No. 1103, in general finances of Post Office Department, 1910," House response to section 413, Revised Statutes, as amended March 3, 1897. This report contains 23 pages. The statement of "Contingent expenses" begins on page 4 and occupies the rest of the report. The column headings are: To whom Date. The On what paid. account. classification is: Post route maps. Official Postal Guides. Rent of buildings. Stationery. Fuel, repairs, etc. Lights. Telegraphing. Painting. Horses and wagons. Miscellaneous items. Each of these classes is totaled as follows: Araoant. Expenditures Unexpended balance $ Total Appropriation This report also contains on pages 2 and 3 the following two tables: Postal appropriations and expenditures thereunder. "Statement of the appropriations, expenditures, and balances unexpended on account of the postal service." The column headings are Audited expenditures. Amount Service. Payments by appropriated including special acts and deficiencies. warrant from July Stated to June 30, 1910. 1 to Sept. 30, 1910, lor services rendered prior to June 30, 1910. Balance unexpended. : THE NEED FOE A NATIONAL BUDGET. 444 The classification is by the Postmaster General and his assistants. Totals at bottom. Grand total. The other table is "Receipts for the fiscal year," which gives the amount by items of revenue. Eleven in all. A short table. DEPAETMBNT OF THE NAVY. "Expenditures under contingent appropriations for Navy Department, 1909. 1124, in compliance with section 193, Revised Statutes. It is not classified, each item being given separately and in detail. (50 pages.) House Document No. The column headings are: To whom The only For what purpose. paid. classification is in accordance with the appropriation act March of 4, 1909 which separates the appropriations as follows , . 1. 2. 3. Contingent expenses. Navy Department. Contingent and miscellaneous expenses, Hydrographic Office. Contingent and miscellaneous expenses. Naval Observatory. The same headings there is no grand Each are used in each of the above. of these is totaled, but total. Department oe the Interior. "Contingent expenses. Interior Department," as required by section 193, Revised House Document No. 1125. Twenty-nine pages. The column headings and form used throughout are as follows: Statutes, From whom payment. There Nature purchased. is no is a grand total as follows: classification of the items, Amount. of purchases, etc. each transaction being given separately and in detail. There Amount expended by chief disbursing clerk Amount expended by Treasury settlements l Amount. $ Balance on hand Total. Amount appropriated . Refundments Total. department op commerce and labor. "Contingent expenses." Found in a report entitled "Certain expenditures. Department of Commerce and Labor," House Document No. 221, Sixty-second Congress, second session. This report consists of 63 pages. page 17 and ends on page Date. 56. To whom The statement There paid. is no of contingent expenses begins on classification. The heading form For what purpose. is: Amount. APPENDIX EBPOETS AT PSESENT SUBMITTED TO CONGEESS. III. 445 The report also includes a statement of the expenditures of the Bureau of Fisheries and the Bureau of Standards. The whole report purports to be under Revised Statutes, 193, and 24 Statutes, 523. For the Bureau of Fisheries there is first a statement of salaries under the following form: Expended. Object. On page 3 are the administration expenses (totaling $10,428.12), Balance, classified as follows: Post-office box. Telegraph service. Telephone service. Car tickets. Foreign posta,ge. Horse and vehicles maintenance. Electrical service, fans, light, and power. Gas. Fuel. Ice. Laundry. G Ashes and rubbish, removal of. Freight and express. Repairs and maintenance of buildings and furniture. Stationery and office expenses. Machinists' stores, tools and supplies. Reports and photography. Books for library. International exchanges. Furniture. Travel. of seal and salmon agents. Attendance at fishery congress. Travel Then follows the expenses for propagation of food fishes, set up by stations, with the following classification under each: Buildings, maintenance and repairs. Fixed equipment, maintenance and repairs. Ponds and water supply, maintenance and repairs. Grounds, maintenance and repairs. Furniture. Tools and appliances. Fuel and Fish and light. eggs. Subsistence of temporary employees. Telephone. Mail and freight. Miscellaneous. The "General expenses" for the under the same column headings Bureau as the of Standards are not classified and are given "Contingent expenses," supra. DISTEICT OP COLUMBIA. "Expenditures Six pages. for contingent expenses, " as required House Document No. by 32 Statutes at Large, 595. 1062. given by "allotments," some 31 in all. Each allotment has a classiwhich is the same as for the others so far as it gives, some allotments having items which the others have not. There is a grand total. The report is fication of items THE NEED FOE A NATIONAL BUDGET. 446 The recapitulation as to objects of expenditure Stationery, blank forms, printing, Books and is: Amount. and binding periodicals, reference books, $ law books, directories, atlases, news- papers Miscellaneous supplies Fuel <jas and electric lighting Ice Laundry -* - Telephones Fiu-niture, purchases, repairs Typewriters, purchases, repairs Adding and computing machines, purchases, repairs Phonographs, purchase Vehicles, purchases, repairs Harness, purchases, repairs Horses, purchases; livery, forage, horseshoeing, stable supplies Car tickets Use of bicycles by inspectors, engineering department Traveling expenses Dues and convention expenses. j> Damages, settlement of claims . P»,epairs to buildings Total expenditures Appropriations for contingent expenses Expended as above detailed Balance of appropriations unexpended (Law.) Travel expense: " It shall be the duty of each executive department and other GovWashington to submit to Congress at the beginning of each a statement showing in detail what officers or employees (other than ernment establishment regular session at special agents, inspectors, or employees, who in discharge of their regular duties are required constantly to travel) of such executive departments or other Government establishments have traveled on official business from Washington to points outside of the District of Columbia during the preceding fiscal year, giving in each case the employee, the destination Or destinations of such travel, the business or work on account of which the same was made, and the total expense to the United States charged in each case." (35 Stat. L., 244.) full title of the official or DEPARTMENT OV THE TREASURY. "Travel expense of officers and employees," in accordance with law. ment No. 1095. Twenty-two pages. The following form of heading is used throughout each bureau Name. There is no further classification. or division in a summary. Then On or division: Destination and business. Date. page 2 is House Docu, Amount. given the totals under each bureau follow separate tables for each of the following: APPENDIX EEPORTS AT PRESENT SUBMITTED TO CONGRESS. III. 447 and superintendent. Division of Appointments, Division of Loans and Currency, Division of Public Moneys, Office of Supervising Office of the Secretary, chief clerk Architect, Biu-eau of Engraving and Printing, Life-Saving Service, Auditor for the Interior Department, Auditor for the Post Office Department, Auditor for the State and Other Departments, Comptroller of the Ciu-rency, Bureau of Internal Revenue, Bureau of the Mint, Bureau of Public Health and Marine-Hospital Service, and Revenue-Cutter Service. Bureaus and offices not mentioned above had no traveling expenses There is a grand total. to report for 1910. WAR DEPARTMENT. House Document No. "Traveling expenses." 1216, as required by act of May 22, 1908. "The Judge Advocate General 4 May of the Army has rendered an opinion that section and employees whose salaries are provided for by the legislative, executive, and judicial appropriation act, and the department has followed this opinion in preparing the statement, officers of the Army and employees whose salaries are paid from any other appropriation than the legislative, executive, and judicial appropriation being excluded. The statement covers, however, all travel by officers and employees paid from the legislative, executive, and judicial appropriation act, whether such travel was paid from an appropriation contained in that act or from any other appropriation." (Secretary of War.) Four and one-half pages. No classification. The following is the form of headings: the act of of 22, 1908, applies only to officers Number Bureau, Name. of trips. Purpose. Destination. Title. office. There is no grand Total expense Kound Single. total. POST OFFICE DEPARTMENT. "Traveling expenses required by act of of officers May 22, 1908. and employees." House Document No. No Six and one-half pages. classification. 1064, as Column headings as follows: TuU No grand Destination or des- Bate. title. Nature of busi- tinations. Total expense. total given. DEPARTMENT OP THE NAVY. "Travel act of of officers May 22, 1908. and employees." House Document No. Thirty-four pages. No classification. 1224, as required Column headings by as. follows: "Statement of travel of the Secretary of the Navy, Assistant Secretary of the Navy, and employees of the Navy Department at Washington (including navy yard and NaA^al Gun Factory)." Name. Official title. Bureau. To and return. Date. This table takes up eight pages, with a recapitulation and grand Purpose travel. total. of Expense. : THE NEED EOE A NATIONAL BUDGET. 448 Page "Statement showing 9: officers and employees (other than those whose duties require tliem constantly to travel) of the Marine Corps, stationed in Washington, etc." The following is the form of heading: Name. Bank. Given under the following Purpose Places visited. Total expense. of travel. divisions: Office of the Major General Commandant. Adjutant and Inspector's Department. Quartermaster's Department, Paymaster's Department. Line officers. Page 12: "Name and rank of all officers of the Navy who, during the fiscal year ending June 30, 1910, have traveled on official business from Washington, D, C, topoints outside of the District of Columbia, the places visited, the purpose of the travel, and the total expense to the United States charged in each case," The following is the heading form: Name and ranlc. Purpose Plaee visited. Date. This statement occupies the remainder of the report. in the following recapitulation found at the end Amount. of travel. It is given by divisions, as shown Department: Amount. Inspection Bureau Bureau Bureau Bureau Bureau Bureau Bureau Bureau $ Navigation Construction and Repair of Steam Engineering of - of of Yards and Docks of Equipment of of Medicine and Surgery Supplies and Accounts of Ordnance Total There no grand is total including all statements. DEPAKTMENT OF THE INTERIOR. "Traveling expenses of officers and employees," House Document No, 1213. Nine pages. As required by 35 Statutes at Large, 244 (May 22, 1908). No classification. The same column headings are used throughout and are as follows: Name and title of offi- Time. The only cials or division is by employees. bureaus. Destination of travel. There is no grand Nature of oiHcial busi- ness. Total expense. total. DEPARTMENT OF AGRICULTURE. "Expenditures forty-eight pages. of items. The heading form Name, is for travel, etc." Senate Document No. 720. As required by 35 Statutes at Large, travel expenses are given 244. by bureaus and One hundred and There is divisions. no classificalion The following used throughout. Title, Destination. Business or work. Total expense. Appropriation. APPENDIX There all is III. EEPOETS AT PRESENT SUBMITTED TO CONGEBSS. a recapitulation by 449 appropriations given at the end with a grand total for the travel expenditure. INTERSTATE COMMERCE COMMISSION. "Traveling expenses." 1908. No Eight pages. House Document No. classification. The 1058, as required following is by act of May 22, the heading form used throughout: Name. No Destination. Title. Amount. ViTork. recapitulation or grand total. CIVIL SERVICE COMMISSION. "Traveling expenses." House Document No. 1236, as required by act of May 22, Five pages. No classification. The following heading form is used throughout; 1908. Name. There is Designation. Destination. Business or work. Expense.. a grand total. SMITHSONIAN INSTITUTION. of employees." House Document No. 1111, as required by act Three pages. No classification; separated into biu-eaus. The "Traveling expenses of May 1908. 22, heading form is as follows: Name. No grand Title. Destination. Business. Expense, total. LIBRARY OS CONGRESS. "Travel expenses." Senate Document No. 696. Threepages. Agrand name is given destination, business, and amount. total. No headings, only after each 2. Reports Submitted to Congress Under Legal Requirements Applicable TO Particular Departments and Establishments. STATE DEPARTMENT. A report of any rates or tariffs of fees to be received by diplomatic or consular officers which may have been prescribed by the President during the year preceding. A statement of such fees as may have been collected, accounted for, and reported by the various diplomatic and consular officers during the preceding year. (R. S., 208.) (See description under "Contingent fund" where the only report is discussed.) treasury DEPARTMENT. That hereafter the Secretary of the Treasury shall include in his annual report, in the statements of actual and estimated receipts and expenditures of the Government the revenues from the expenditures on account of the postal service." (26 Stat. L., 511.) "Annual Report of No. 2596. 49365—12 29 the Secretary of the Treasury, 1910." Treasury Document : THE NEED FOE A NATIONAL BUDGET. 450 This report does not state that it is issued under any requirement contains the statements referred to in the ahove law, ments. (1) and It consists of 124 pages The is among of law, but it other financial state- divided into three sections; general report of the Secretary of the Treasury, (2) Abstracts of reports of bureaus and divisions, and Tables accompanying the report on the finances. The general report of the Secretary of the Treasury discusses the estimates and other things connected with the department and, on page 27, sets up the public debt (3) and disbursements with subheads and grand totals. The postal receipts and disbursements are given separately. On pages 29-30, there is a statement of the condition of the Treasury, June 30, 1910, and then of the cash in the Treasury, with receipts general lalances. From pages 31-35, inclusive, are tables of comparative receipts and disbursements for 1909 and 1910 for all the departments and establishments, the On page 36 is set postal receipts and disbursements being set up as a separate class. On page 37 are the estimates of forth the ordinary receipts and disbursements. appropriations for 1912 as submitted by the executive departments and offices. Ofi page 38 is a comparison of estimates for 1912 with those of 1911 by departments, etc. On page 39 is an exhibit of appropriations for 1911. From pages 43-75 are given Beginning on page 75 are the "Tables abstracts of reports of bureaus and divisions. accompanying the report on the finances. The following are the titles of those tables A. Statement of the outstanding principal of the public debt of the United States, ' ' June 30, 1910. B. Statement of the outstanding principal of the public debt of the United States on the 1st of July of each year from 1856 to 1910, inclusive. C. Analyses of the principal of the interest-bearing public debt of the United States from July 1, 1856, to July 1, 1910. D. Statement of the issue and redemption of loans and Treasury notes and of deand redemptions in national-bank note accounts (by warra,nts) tor the fiscal posits year, etc. E. Sinking-fund account for fiscal year 1910. F. Population, ordinary receipts, and disbursements of the Government from 1837 to 1910, exclusive of postal and per capita on receipts and per capita on disbursements. G. Statement showing the ordinary receipts and disbursements of the Government by months; the legal-tender notes, net gold, and available cash in the Treasury at the each month; the monthly redemption of legal-tender notes in gold and the imports and exports of gold from July, 1896, to June, 1910, inclusive. H. Statement of the balance in the general fund of the Treasury, including the gold reserve by calendar years from 1781 to 1842, and by fiscal years from 1843 to 1910. I. Receipts and disbursements of the United States. end J, of Statement and paper circulation of the United amount of circulation per capita. of the coin 1910, inclusive, with States from 1860 to K. Statement of United States bonds and other obligations received and issued by the Secretary of the Treasury from November 1, 1909, to October 31, 1910. L. Internal and customs receipts, and expenses of collecting, from 1858 to 1910. the office of M. Statement showing the aggregate receipts, expenses, a^'erage number of persons employed, and cost to collect internal revenue in the several collection districts during the fiscal year, etc. N. Statement of business of "A combined statement the customs districts for the fiscal year, etc. and expenditures during the last preceding fiscal year of all public moneys, including those of the Post Office Department, designating the amount of the receipts whenever practicable by ports, districts, and States and the expenditures by each separate head of appropriation." (28 Stat. L., 210.) "Receipts and disbursements." A combined statement of the receipts and disbursements of the Government for the fiscal year ended June 30, 1910, as required by of the receipts APPENDIX KEPORTS AT PRESENT SUBMITTED TO CONGRESS. III. Twenty-eighth Statutes at Large, 210. House Document No. 1043. 451 Seventy-two pages. 1, are given the grand totals of receipts and disbursements; and disbursements. The table of receipts for the whole Government begins on page 5 and runs to page The receipts are classified as "Ordinary receipts," "Public debt 18, inclusive. The receipts from customs are given by States receipts," and "Postal revenues." and districts, and, similarly, receipts from sales of public lands and miscellaneous receipts are given by departments, etc., and itemized source. In the preface, on page also the postal receipts The heading for customs States is: and Total districts. by Total by Receipts. States. districts. For internal revenue: Internal revenue. States and districts. Corpora- Ordinary. Sales of public lands, same form as Total by districts. States. tion tax. There "customs." Total by is a recapitulation, pages 17 and 18. Disbursements are set forth in tables begiuning on page 19 and occupying the remainder of the report. They are classified as "Ordinary," "Panama Canal," "Public debt," and "Postal service. They are given under heads of appropriation (see Recapitulation, pp. 68-70). The heading form is Ordinary expenses. The final summary of receipts Public works. Miscellaneous. and disbursements is as follows: Amount. Disbursements. Receipts. Customs and miscellaneous Military Establishment Civil Internal revenue Ordinary Naval Establishment Corporation tax Public lands Miscellaneous Indians Pensions , Interest Ordinary disbursements Ordinary receipts Public debt receipts , Panama Canal disbursements Public debt disbursemenl s Total receipts, exclusive of postal revenues Postal revenues , Total disbursements, exclusive of postal Postal expenditures from postal reve- nues Total disbursements, including Total receipts, including postal revenues Finally there is postal a recapitulation of disbursements from permanent and indefinite appropriations included in the foregoing statement. (Revenue-Cutter Service.) "A statement showing the authorized number Cutter Service, their rank and pay; also the vessels in said service." (25 Stat. L., 907.) of ofiicers number of and cadets men in the Revenue- constituting the crcAvs of THE NEED FOE A NATIONAL BUDGET. 452 (Report.) Revenue-Cutter Service." House Document No. 1112, Four pages. Not classified. The numbers, ranks, and salaries are given of the officers and the total amount of Then there salary for each rank under the classes of (1) active list and (2) retired list. "Personal, salaries, as required is etc., in by Twenty-fifth Statutes at Large, 907. a list of the crews of vessels, giving their designation, salaries,- and total salaries per month and per annum. Sales of Government property, etc.: "All proceeds of sales of old material, condemned stores, supplies, or other public property of any kind, except the proceeds of ' the sale or leasing of marine hospitals, or of the sale of revenue cutters, or of the sales of commissary stores to the officers and enlisted men of the Army, or of material, stores, or supplies sold to ofiicers and soldiers of the Army, or of the sale of condemned Navy clothing, or of the sale of materials, stores, or supplies to any exploring or surveying expedition authorized by law shall be deposited and covered into the Treasury as miscellaneous receipts on account of proceeds of Government property and shall not be withdrawn or applied, except in consequence of a subsequent appropriation made by law." "Hereafter the statement of the proceeds of all sales of old material, condemned stores, supplies, or other public property of any kind shall be submitted to Congress at the beginning of each regular session thereof as a separate communication and shall not hereafter be included in the annual Book of Estimates." (R. S., 3618, and 19 Stat. L., 249, and 36 Stat. L., 773.) (The report.) "Sales of old material, condemned stores, supplies, etc.," as required by House Document No. 1098, 36 Statutes, 773. Fifty-nine pages. There is no classification. The same heading form runs throughout. It is as follows: No. of APPENDIX EEPORTS AT PBESBNT SUBMITTED TO CONGRESS. III. "That the Secretary 453 Treasury shall in his annual report to Congress give a money refunded under the provisions of this act or of any other act of Congress relating to the revenue, together with copies of the rulings under which repayments were made." (36 Stat. L., 103.) of the detailed statement of the various sums of (The "Refund House Document No. customs duties." of report.) 1305. Forty-six and one- half pages. This report is not classified but gives the items in detail under the following head- ings: Date. To whom Nature refunded. This table runs 22 pages. Reasons of refund. Then follows for refund. Law under wMch refund was made. an appendix giving a synopsis of the cases under which such repayments were made. Special report. — "That the Secretary of the Treasury shall transmit to Congress on Monday in December, 1910, a statement by tribes and funds of all moneys appropriated by Congress since July 1, 1875, required by law to be reimbursed to the the first United States from Indian tribal funds held in trust, or otherwise, showing the extent to which such reimbursements have been or may now be accomplished." (36 Stat. L., 276.) (The report.) "Statement of appropriation and reimbursement House Document No. 1167. Twenty-two pages. There relating to Indian tribal funds." no general classification, except by tribes, the classification under each but the following headings are used throughout: is tribe varying, Tribe. Title of appropriation Date of and receipt. account. Amovmt appropriated. Expended: Year. Amount. Carried to surplus fund: Year. Amount. Balance October Reimbursed to 31, 1910. Treasury: Year. Amount. Funds available There is for reimbursement. end with grand a recapitulation at — "That the total. commencement of each amount due each claimant whose claim has been allowed, in whole or in part, to the Speaker of the House of Representatives and the presiding officer of the Senate, who shall lay the same before their respective Houses for conClaims. Secretary of the Treasury shall at the session of Congress report the sideration." (23 Stat. L., 254.) (The report.) "Claims allowed by accounting officers." House Document No. 1368. Thirty- eight and one-half pages. There is no general classification. The claims are divided into groups corresponding to the several auditors of the Treasury Department. The department and some THE NEED FOE A NATIONAL BUDGET. 454 the claims on account are given, and at the end of each division of for The heading each auditor. No. of cer- Names tificate of is a recapitulation is: Appropriation from which payable. of claimants. claim. Fiscal year in which ex- penditure was Amount. in- curred. There is a grand total by departments. "Every collector, naval officer, and surveyor shall keep accurate accounts of all fees and official emoluments received by him and of all expenditures, specifying expenditures for rent, fuel, stationery, and clerk hire, and shall annually, within ten days after the thirtieth of June, transmit the same verified by cash to the commissioner of customs, who shall annually lay an abstract of the same before Congress." (R. S., 2639.) (The "Emoluments of officers of report.) the customs service." House Document No. Eleven pages. No classification. The following heading shows the whole scheme: Compensation allowed in settlements by Auditor for the Treasury Department. District or port. Name of officer. Official Compensation aUowed in settlements by Auditor for the Treasury Department. Compensation allowed on statements from Auditor for State and Other Departments (Comp- designa- troller's tion. dec, Dec. 10, 1903). 073 o O 1306. APPENDIX BEPOBTS AT PBBSENT SUBMITTED TO CONGBESS. III. 455 Compensation. Designation. Nuunber. Per annum. Aggregate, There . is no further There classification. a grand total at the end. is WAR DEPARTMENT. — "That the Salaries of civilian engineers. Secretary of War shall report to Congress and each succeeding session thereof, the name and place of residence of each civilian engineer employed in the work of improving rivers and harbors by means, and as the result, of appropriations made in this and succeeding river and harbor appropriation bills, the time so employed, the compensation paid, and the place at, and work on, which employed." (24 Stat. L., 335.) See also R. S., 5253. at its next (The "Civilian engineers." report.) House Document No. 1269. As required by act of August 5, Eleven pages. 1886. No classification. The heading form Time employed. Name and place of resi- follows: Compensation dence. per Month. No grand is as Work Where employed. on which employed. month. Day. total. — Contingent expenses of the military establishment. The Secretary of War shall lay before Congress at the commencement of each regular session * * * a statement the expenditure of the moneys appropriated for the contingent expenses of the military establishment " (R S 229 of . , . . . (The report.) ' ' Receipts and expenditures for contingencies in the Army," as required by Revised House Document No. 1082. Five and one-half pages. Statutes, 229. There heading is no The classification. single items are set Name. Date. up under the following general Item. — National Soldiers' Home. "That hereafter, once in each fiscal year, the Secretary War shall cause a thorough inspection to be made of the National Home for Disabled Volunteer Soldiers, its records, disbursements, management, discipline, and condiof tion, who such inspection to be made by an shall report thereon in writing, at the first session thereafter." officer of and the Inspector General's Department, be transmitted to Congress said report shall (28 Stat. L., 412.) (The report.) Home for Disabled Volunteer Soldiers." House Document No. 1218. Sixty-three and one-half pages. This report is neither tabulated nor classified. It discusses in narrative form the condition of the home in great detail, throughout which the financial data are scattered. It is more of a general report than a financial report. "Report of an inspection Special report. of the several branches of the National — "December 20, 1910. "Resolved, That the Board of Managers of the National teer Soldiers be, and is Home hereby, directed to supply the House for of Disabled Volun- Representatives a . . THE NEED FOB A NATIONAL BUDGET. 456 detailed report of all receipts and disbursements or transfers in connection with what is known as the post fund for a period covering the last five fiscal years; also, that a detailed statement to be submitted of all money paid into the posthumous fund and its disposition by the said Board of Managers during the above-stated period." (The of report.) House Document No. 1318. Forty pages. which has a classification, as follows: The report is given by branches, each Store, merchandise, services, etc. Hotel and restaurant merchandise, services, etc. Beer-hall merchandise, services, etc. Construction. Repairs. Miscellaneous. Posthumous pension fund Balance. In the exhibit appended are given the regulations concerning the post fund. "Report of cost of manufacture in the several arsenals." House Document No. As requhed by act of August 18, 1890 (which could not be found). This report is a cost account instead of an expenditure report. It consists of 83 pages and is not classified. The heading form is: 1073. Number. Articles. There Price. Amount. is a grand total Leavenworth Military Prison report. "That hereafter the government and control of the United States military prison shall, under the Secretary of War, be vested in the Board of Commissioners of the United States Soldiers' Home, which board shall con- — present of the Surgeon General, the Commissary General, The Adjutant General, the Quartermaster General, the Chief of Engineers, the Judge Advocate General, and the governor of the home and the president of said board, who shall be sist as at the senior in rank of the of War of both the home members thereof, shall submit annually to the Secretary Congress a full statement of the financial and other affairs and the prison for the preceding year." (35 Stat. L., 1004.) for transmission to (The report.) "Reports of military prison, Foit Leavenworth, Kansas, and'Pacific Branch, United House Document No. 1129. Forty-three and one-half pages. This report contains industrial statistics and other matters besides the financial statement. The expenditures are not given under column headings, merely the class and the amount. The classification is as follows: States Military Prison." Quartermaster's department: Regular supplies. Incidental expenses. BaiTacks and quarters. Army transportation. Waters and sewers. Roads, walks, wharves, and drainage. Clothing and equipage. Construction and repair of hospitals. Hospital stewards' quartei's. Clothing, equipage, and cleaning. Material issued for use of military convicts. APPENDIX BEPOETS AT PRESENT SUBMITTED TO CONGRESS. III. 457 Subsistence department: Rations. Ice, toilet paper, etc. Toilet articles issued to convicts. Subsistence property expended and condemned, including tools, stationery, etc. Medical department: Laundry on account of hospital. Pay department: Pay. Refunded to United States: Court-martial forfeitures. Purchases (New of discharge. construction and installation are given in a sepaiate account.) Recapitulation: Expended Expended Appropriation Amount and supplies. for material for services. for power plant. disbursed and contracted for Printing and advertising. Material and supplies paid for. Material and supplies contracted However, the is for, outstanding. classification in this report is confusing practically useless as an exclusive and overlaps so much that it classification. DEPARTMENT OP JUSTICE. "It shall be the duty of the Attorney General to make to Congress at the commenceof each regular session a report of the business of the Department of Jus lice for the last preceding fiscal year, and of any other matters appertaining thereto that he ment may deem proper, including a statement of the several may hereafter be placed under its control, the amount statement of appropriations now or which appropriated, and a detailed the amounts used for defraying the expenses of the United States Courts also the statistics of crime under the laws of the United in each judicial district; States, and a statement of the number of causes, civil and criminal, pending during the preceding year in each of the several courts of the United States." (R. S., 384.) (The report.) "Statement of appropriations Statutes, 384. under the Department of Justice, showing amounts expenses of the fiscal year, as required by Revised Found in the Attorney General's Annual Report, 1910, pages 334, 335. appropriated and amounts used ' for ' This particular financial report covers 2 pages and is classified under the general headings: The Department at Washington, D. C, Public works. Maintenance of prisoners. United States courts, with a grand total. (See the report of the detailed The form of heading is as follows: Appropriations. classification.) appropnated- Amounts used. THE NEED FOB A NATIONAL BUDGET. 458 "Statement showing by judicial districts the amounts used under certain specified appropriations for expenses of United States courts during the fiscal year," as required Statutes, 384, (Found on pages 336, 337, and 338, annual report.) This table extends over 2J pages and is completely explained by the following column headings: by Revised and expenses of marshals. Fees of jurors (including Supreme Court of District of Columbia). Fees of witnesses (including Supreme Court of District of Columbia). Support of prisoners (including District of Columbia). Pay of bailiffs, etc. (including Supreme Court of District of Columbia). Miscellaneous expenses (including courts in District of Columbia). Salaries, fees, and expenses Salaries Pay of district attorney. of regular assistant attorneys. Fees of clerks. Fees commissioners. of Rent of court rooms. Judicial districts. Total, There is a grand total. "The Attorney General shall in his annual report to Congress each year include a statement in detail showing for the preceding fiscal year the number of assistant district attorneys employed, the salaries of each; the number of clerical assistants employed for each district attorney, the salaries of each; the amount expended for necessary subsistence and actual and necessary traveling expenses of each district attorney and number his assistants; the of office deputies and clerical assistants employed marshal, the salaries paid to each; the amount expended for for each necessary subsistence and the actual and necessary traveling expenses of each marshal and his office deputies, and the number of field deputy marshals employed by each ma,rshal and the amount of fees earned by and the compensation paid to each of them out of such fees." (29 Stat. L., 185, 186.) (The reports.) " Statement showing, by judicial districts for the fiscal year 1910, the annual salaries United States district attorneys, their regular assistants and clerks, and the amounts approved by the Department of Justice for expenses of travel and subsistence and of of May 28, 1896 (29 Stat. L., 185, 186). Found the Attorney General, pages 339-355. Covers 16 pages and consists of one continuous table with the following column headings: office in the expenses," as required by act Annual Report of Other data. District totals: Salaries. Expenses. Office expenses. Expenses of travel and subsistence: Attorneys' assistants. District and name. Title. Annual salaries: Attorneys. Assistants. Clerks. There end. is No a grand total and then the District of Columbia is given separately at the other classification. "Statement showing, by judicial districts for the fiscal year 1910, the salaries of United States marshals, their deputies and clerks; their expenses chargeable against APPENDIX III. KEPOETS AT PEESEWT SUBMITTED TO CONGEESS. 459 the United States; the fees earned by field deputies and the compensation payable by reason of said earnings; the comparative earnings of marshals and all deputies, and the earnings from individuals and corporations, with the amounts paid on account thereof to clerks of United States courts for deposit," as required Found 1896, supra. in the Annual Report of Consists of 37 i pages of one continuous table total. The column headings by act of May 28, the Attorney General, pages 356-395. and a summary at the end with a grand are: Earnings from indi- As passed by department. viduals and cor- porations. Districts and Periods. titles. Expenses Annual salaries. Propor- Fees earned by tion of sistence by payable by United by United States. United States. able deputies. tive earnings. Total pay- fees field ComparaOther of travel and sub- expenses earnings. Collected and paid to clerk. States. There is no further classification. (There is another -table in the annual report giving the litigation and damages, fines, etc., recovered.) POST OFFICE DEPAETMBNT. "The Postmaster General shall make the following annual report to Congress: "First. A report of the finances of the department for the preceding year, showing amount of balance due the department at the beginning of the year, the amount which accrued within the year, the amount of engagements and habilities, and the amount actually paid during the year for carrying the, mail, showing how much of the amount was for carrying the mail in preceding years. "Second. A report of the amounts expended in the department for the preceding the of postage fiscal year, fund." including detailed statements of expenditures (R. S., 413, as amended by made from the contingent 29 Stat. L., 647.) House Document No. 1103. See "Report of general finances ment, 1910," described under " Contingent fund," supra. of Post Office Depart- (Special report.) "That in addition to the salaries hereinbefore provided, the Postmaster General hereby authorized to make travel allowances not exceeding in the aggregate the sum hereby appropriated, to railway postal clerks assigned to duty in railway postoffice cars, for expenses incurred by them while on duty after twelve hours from the time of beginning their initial run, under such regulations as he may prescribe, and in no case shall such an allowance exceed seventy-five cents per day, and all the details pertaining to this service shall be reported to Congress not later than December tenth, nineteen hundred and ten; and for such travel allowances the sum of two hundred and fifty thousand dollars is hereby appropriated." (Act of May 12, 1910, is 36 Stat. L., 363.) (The report.) "Travel allowances for railway postal clerks." House Document No. 1088. Conseven pages, three of which are filled with blank forms as exhibits. There are two pages of narrative interspersed with figures. Then there is a short table occupying one page, with column headings as follows: sists of Railway post office. Runs, train numbers. : THE NEED EOE A NATIONAL BUDGET. 460 At initial point: Time Time Items of of departure. of arrival. expense each round trip, commencing 12 hours from the time of beginning of initial run: First 24 hours. Second 24 hours. Third 24 hours. Fourth 24 hours. Number of items a round trip Meals. Lodging. Expense each round trip, each clerk: Meals at 18 cents. Lodging at 21 cents. Total. Number of round-trips a year Annual expense Number of by each clerk. each clerk. on run. of clerks Total annual expense for each run. No other classification. NAVY DEPARTMENT. (Nothing found except cost report of Paymaster General.) " That the Bureau of Supplies and Accounts shall keep the money accounts of the Naval Establishment in such manner as to show such charges (cost of work under the various naval appropriations) and shall report the same annually for the information of Congress." The report is Secretary of the (36^Stat. L., 1267.) that of the Paymaster General included in the annual report of the Navy and It occupies 115 pages and is a cost account report rather than is full of an expenditure report. tables (pp. 515-631). DEPARTMENT OF THE INTERIOR. (Special report.) may be practicable and not later hundred and ten, the Secretary of the Interior shall transmit to the Speaker of the House of Representatives a statement of the fiscal affairs of all Indian tribes for whose benefit estimates of appropriations, except for the purpose of fulfilling treaty stipulations to be paid from either public or tribal funds, will be made for the fiscal year nineteen hundred and twelve, and such statement shall show (1) the total amount of all moneys, except the unexpended balances of appropriations made for current and contingent expenses for Indian affaii"S for the fiscal year nineteen hundred and ten, from whatever som-ce derived, standing "As soon than the after the close of the present fiscal year as first Monday to the credit of present in December, nineteen each such tribe of Indians, in trust or otherwise, at the close of the (2) an analysis of such credits by funds showing how and when fiscal year; they were created, whether by treaty stipulation, agreement, or otherwise; (3) the total amount of disbursements from public or trust funds made on account of each such tribe of Indians for the fiscal year nineteen hundred and ten; and (4) an analysis such disbursements showing the amounts disbursed (o) for per capita payments to Indians, (6) for salaries or compensation of oflicers and employees, (c) for compensation of counsel and attorney's fees, and (d) for support and civilization." of in money (36 Stat. L,, 288-289.) APPENDIX REPORTS AT PRESENT SUBMITTED TO CONGRESS. III. (The report.) Indian tribes." Senate Document No. 692. Seven pages. Given by tribes There is a grand total The following is the form "Fiscal affairs of No classification. of 461 all . . column headings: Balance to the Funds and Tribes. credit appro- of each tribe priations. June Disbursed during How fiscal Unexpended year 1910. Appro- and pria- when tions, 1910. created. Per payments. 30, 1910. Support Salaries of em- capita balance of appro- Attorneys' fees. .^°.<i civiliza- priations Total, June tion. 30, 1910. (Indian supplies.) "That no purchase of supplies for which appropriations are herein made, exceeding hundred dollars in value at any one time, shall be made without first giving at least three weeks' public notice by advertisement, except in case of exigency, when, in the discretion of the Secretary of the Interior, who shall make official record of the facts constituting the exigency, and shall report the same to Con- in the aggregate five gress at its next session." (31 Stat. L., 246.) (The report.) "Supplies purchased by Indian Service." Senate Document No. 687. Seven and one-half pages. One continuous table without any classification, the separate items being given in detail under the following heading: Name of school. Purpose of authority. Amount. Reason for exigency. — Government Hospital far the Insane. "Hereafter the superintendent of the Governfor the Insane shall make a report to Congress annually at the beginning of each regular session, which shall show in detail the receipts and expenditures for all purposes connected with the hospital for the fiscal year preceding such session." ment Hospital (21 Stat. L., 156.) (The report.) "Government Hospital for the Insane." Senate Document No. 682. This report consists of 50 pages and is classified in detail. There are no column headings. There is a summary of the classes and amounts at the beginning, both of Each general class is subdivided into numbered classes, receipts and expenditures. each representing certain articles. There is a grand total. Following the summary are given the items under each class in detail. The general classes are Provisions and stores. Furniture and bedding. Drygoods and clothing. Medical supplies. Farm and garden. Miscellaneous. Books and stationery. Construction. Repairs. Building and grounds. Pay roll. For the items or subclasses see pages 3, Expenditure of general education fund. 4, — report annually, on or before the manner and for first ' ' and 5 of the report, cited supra. That the Secretary of the Interior Monday of December what purposes the general education fund of for shall each year, in what the preceding fiscal 462 THE NEED FOB A NATIONAL BUDGET. kind of year has been expended; and said report shall embrace the number and schoolhouses erected and the cost, as well as cost of repairs, names of every teacher employed and compensation allowed, the location of each school, and the average attendance at each school." (24 Stat. L., 465.) (The report.) "General education fund for Indians." Senate Document No. 693, as required by 24 Statutes, 465. Twenty-one pages. This report is classified, the classification being given in column heading. Two tables give the expenditures for "Indian schools, support," ending on page 17 with a grand total. On pages 18, 19, 20, and 21 a table gives the details of expenditures "Indian school buildings." A short table on page 21 gives the "Buildings, etc., constructed during 1909-10 by contract, payable from 'Indian school buildings, for 1910.' "* The column headings for these various tables are: Indian schools, support. APPENDIX REPORTS AT PRESENT SUBMITTED TO CONGRESS. III. Repairs of buildings. — "That a detailed statement of the expenditure 463 of this appro- hundred and ten shall be made to Congress at the beginning of its next regular session and thereafter. A similar statement for each subsequent fiscal year shall be submitted to Congress at the beginning of each regular priation for the fiscal year nineteen session." (36 Stat. L., 737.) (The "Repairs Five pages. of buildings, This report not is Department classified. of report.) House Document No. the Interior." Each purchase, etc., is 1169. described under a column heading as follows: Date of rrom whom payment. The expenditmes for Nature purchased. of purchases, etc. "heating apparatus " are kept separate. There is Amount, a grand total. DEPAETMBNT OP AGRICULTURE. (Special report.) "And the Secretary of Agriculture shall make a special report to the next session and the areas in the several States and Territories which have been investigated." (36 Stat., 1263.) of Congress giving the aggregate expenditures under this provision (The report.) "Expenditures for drainage investigations." House Document No. 1180. Nine pages, four and one-half pages being narrative. The table shows the expenditures for three years, but there There is a grand total. is no expenditure clas- sification. "The Secretary of Agriculture shall, in his annual estimate made to Congress, sub- mit a statement in detail showing the number of persons employed in inspections and the salary per diem paid to each, together with the contingent expenses of such inspectors and where they have been and are employed." (34 Stat. L,, 1265.) (The report.) "Employees under meat-inspection law." House Document No. 1081. Ninetyone and one-half pages. Eighty-four pages are occupied by one continuous unclassified table, giving by States and cities the following: Name. Designation. Yearly rate of salary. Previous stations. Salary. Traveling expense. Contingent expense. Total. Other unclassified tables follow, showing the traveling expenses, transportation requests, requisitioned supplies, and miscellaneous supplies charged to this appropriation. There are no grand totals. — Expenditure of appropriations. "And in addition to the proper vouchers and acsums appropriated for the said department to be furnished to the accounting counts-for : THE NEED FOE A NATIONAL BUDGET. 464 commencement Treasury the Commissioner of Agriculture shall, at the of the expenditure of each regular session, present to Congress a detailed statement preceding fiscal year." (23 Stat. L., all appropriations for said department for the last officers o£ the of 356). (The report.) "Statement of expenditures of the Department of Agriculture." Senate Docu- ment No. 721. Seven hundred and fifty-four pages. The general scheme of this report is to show up each bureau under three tables each, salaries, and (3) expenses other than salaries. (1) statutory salaries, (2) lump-fund This last class a grand total. The is classified as in the recapitulation for the whole department and gives classification is as follows Statutory salaries. Lump-fund salaries: In Washington. Outside of Washington. Stationery. Miscellaneous supplies and services, equipment, books, machinery, etc. Furniture. Fuel. Freight. Express. Telegraph. Telephone. Rent. Gas and electricity. Apparatus, instrument and laboratory material. Printing and binding. Travel and station and There is a grand total. field expenses. The column heading for (1) statutory salaries is: Ajnount Time and P^;<if°f rate. station and field expenses. The same form for (2) lump-fund salaries. The heading for (3) expenditures other than salaries, gives only the name and the amount with the classification set out above. Payments to State officials, etc., Bureau of Chemistry. "That hereafter any sum used for compensation of or payment of expenses to any officer or other person employed by any State, county or municipal government shall be reported to Congress in detail,' on the first Monday in December of each year." (35 Stat. L,, 261.) — (The One page. No classification. Only report.) 18 items given. A grand total. DEPARTMENT OF COMMERCE AND LABOR. That the Secretary Congress annually the preceding fiscal of the Treasury (now number and names Commerce and Labor) shall report to employed during the last of the persons year upon the coast survey and business connected therewith; the APPENDIX III. REPOETS AT PEESENT SUBMITTED TO CONGEESS. 465 amount of compensation of every kind respectively paid them, for what purposes, and the length of time employed; and shall report a full statement of all other expenditures made under the direction of the Superintendent of the Coast Survey. (R. S., 264.) (The report.) "Expenditures Coast and Geodetic Survey," 1910. House Document No. 1314, as by Revised Statutes, 264. Fourteen pages. This report is classified, in a general way, as follows: required ' Salaries (giving time and amount). Party expenses (to whom paid and amount). Repairs of vessels (to whom paid and amount). General expenses (to whom paid and amount). General expenses are classified as follows: Instruments and repairs to game. Typewriters and computing machines. Instrument shop and carpenter shop. Engineers' supplies. Subscriptions. Books, maps, and charts. Drawing supplies. Engraving supplies. Electrotyping supplies. Photographic supplies. Plate-printing supplies. Photolithographing supplies. Chart paper. Stationery. Transportation of instruments and supplies. Traveling expenses. Office wagon and horse. Ice. Washing. Fuel. Gas. Electricity. Telegrams, Telephones. Expert lithographer. Extra labor. Miscellaneous and contingencies. Repairs to buildings. Repairs to typewriters and computing machines. Furniture. There is a general recapitulation with grand totals. "Hereafter there shall be submitted, following the estimates under the foregoing appropriation for expenses of regulating immigration, statements showing the amount required for each object of expenditure mentioned in said estimates, together with a statement of the expenditures for such objects for the fiscal year terminated next preceding the period of submitting said estimates." (36 Stat. L., 764.) 49365—12 30 : THE NEED TOK A NATIONAL BUDGET. 466 (The report.) "Expenses regulating immigration." pages. House Document No. 1101. One leaf, two Covers only 12 items Salaries. Additional compensation. Traveling expenses. Reports of decisions. Maintenance of vessels. Detaining aliens in jail. Contingent and miscellaneous expenses. Rental. - and repairs of buildings. Refunds of head tax. Expenses of returning unlawfully entered Chinese. Alterations Enforcing contract-labor act. There is a grand total. No column headings. — "A detailed report of the expendiSpecial examiners, Division of Naturalization. tures under the appropriations for this service shall be annually submitted to Congress at the beginning of each regular session thereof." (35 Stat., 983.) (The report.) "Expenditures Document No. tions under the examiners, Division for special Three pages. 1059. of is report is given by field sta- column heading: Expenses. There House Naturalization, etc." The Unclassified. Total. a grand total. SMITHSONIAN INSTITUTION. "That the Secretary of the Smithsonian Institution shall submit to Congress at. its next session a detailed statement of the expenditures of the fiscal year eighteen hundred and eighty-eighth, under appropriations for International Exchanges, North American Ethnology, and the National Museum, and annually thereafter a detailed statement of expenditures under said appropriations shall be submitted to Congress at the beginning of each regular session thereof." (25 Stat. L., 529.) "For the fiscal year nineteen hundred and one, and annually thereafter, a report in detail shall be made to Congress of the salaries of all officers and employees paid fro^n appropriations under the Smithsonian Institution." (30 Stat. L., 1085.) ' ' ' ' ' ' (The report.) House Document No. 1070. Thirty-five pages. This report takes up the various institutions under the Smithsonian Institution, These are: International Exchanges. separately. American Ethnology. Astrophysical Observatory. International Catalogue of Scientific Literature. Ruin of Casa Grande, Ariz. National Museum. National Zoological Park. Each one of these may have has a classification which varies but little from the others, except that a class lacking in another. "Salaries" and "General expenses" are the general classifications. APPENDIX -III. KEPOETS AT PRESENT SUBMITTED TO CONGRESS. "General expenses" are Books. classified under '-American Ethnology" 467 as: Freight. Furniture, fixtures, etc. Lighting. Manuscript, etc. Miscellaneous. , Postage, telephone, and telegraph. Rental. Special services. Stationery. Supplies. Travel and There is field no grand expenses. total for the whole institution. INTERSTATE COMMERCE COMMISSION. "That the commission shall, on or before the 1st day of December in each year, make a report which shall be transmitted to Congress, and copies of which shall be This report shall contain such information and data collected by the commission as may be considered of value in the determination of questions connected with the regulation of commerce, together with such recommendations as to additional legislation relating thereto as the commission may deem necessary and the names and compensation of the persons employed distributed as are the other reports transmitted to Congress. by said commission." (25 Stat., 862.) be the duty of the Interstate Commerce Commission to include in their annual report to Congress a statement showing in detail their expendi- "That hereafter it shall tures for each fiscal year, including the of compensation to each." number of persons employed and the amount (25 Stat., 530.) ' (The report.) "Annual Report of the Interstate Commerce Commission." House Document No. Three hundred and fifty-eight pages. The financial is a very small part of this report, which discusses decisions, etc., 1168. relating to regulations of inclusive. commerce. The financial part occupies pages 52 to 78, First there is given the salaries of Name. employees under the following heads' Whence appointed. OfBce. Time employed. per an- num. Then under a "Detailed statement of expenditures" fication: Salaries. Stenography and typewriting. Traveling expenses. Rent. Desks, chairs; tables, bookcases, typewriters, etc. Stationery. Printing. Books and periodicals. Counsel. Special services. Witness fees. Telegrams. Incidental expenses. is given the following classi- THE NEED FOR A NATIONAL BUDGET. 468 Examination of accounts. Safety appliances. Block signal and ti;ain There is a grand total. controls. JUDICIAL. "A for the United States detailed statement of the expenditures of the appropriation of each regular beginning the at Congress to submitted Court shall te Commerce session thereof." (36 Stat. L., 1234.) (The report.) House Document No. 311, Sixty-second Congress, second No column headings. Classified as follows: Expense allowance of judges. session. Four pages- Salaries of employees. Traveling expenses. Kent. Books, etc. Telegrams. Express. Telephone service. Ice. Machines. Towel service. Water. Car tickets. Stenographic service. Printing, engraving, binding, etc. Miscellaneous supplies for equipment and maintenance of offices. Permanent furniture and equipment. COMPAEISON OF CLASSIFICATION OF OBJECTS OF EXPENDITURES IN VARIOUS DEPARTMENTS AND Establishments. Classification as set forth in Treasury Circulars Nos. 34, S5, and 36, 1911. A. Salaries, wages, and other compensation for personal services. B. Services other than personal: (1) Transportation of persons. (2) Transportation of things. (3) Subsistence and support of persons. (4) Subsistence and care of animals; storage and care of vehicles. (5) Communication (6) Printing, services. engraving, lithographing, and binding. (8) Advertising and publication of notices. Furnishing of light, heat, and power. (9) Special and miscellaneous services. (7) C. Materials not specifically adapted for use as supplies, equipment, or structures. D. Supplies; (1) Stationery, drafting, scientific, (2) Fuel (including and educational supplies. gases, oils, etc.). (4) Mechanics', engineers', and electricians'. Cleaning and toilet. (5) Wearing-apparel and sewing. (6) Forage and supplies (3) for animals. (7) Provisions. (8) War (9) Special and miscellaneous supplies. supplies. APPENDIX EEPORTS AT PEESENT SUBMITTED TO CONGItESS. III. E. Equipment, including parts, and also live stock. F. Structures, and parts, and nonstructural improvements to land. G. Land. H. Capital outlays (1) (2) (3) for rights Purchase and obligations, and payment 469 ' of debt: of rights. Payment of Repayment debt. of deposits. Treaty obligations. (5) Refunds, awards, and indemnities. Fixed charges and contributions other than pensions and retirement (4) J. (1) Rents. (2) Royalties. (3) Fees (4) Interest. for licenses, permits, and salaries: privileges. Insurance and depreciation funds. Educational and general-welfare grants, etc. (7) Trade bounties and subsidies. (8) Burial expenses, providence funds, and other gratuities. K. Pensions and retirement salaries. (5) (6) L. Losses and contingencies. M. Miscellaneous. (Not classified elsewhere.) the departments and other Government establishments as exhibited in their reports to Congress for the fiscal year ended June 30, 1910, and the corresponding classification as set forth in Treasury Circulars Nos. 34, 35, and 36. Actual classification in [Note. —Items followed by star (*) come from special reports.] Classification as set forth in Circulars Nos. 34, 35, 36, 1911. and . . THE NEED FOE A 470 Actual classification in the departfnents and BUDGET. ]SrATIO]SrAL other Government esiablishvients as exhibited Congress for the fiscal year ended June SO, 1910, and the conesponding Continued. classification as set forth in Treasun/ Circulars Nos. 34, S5, and 36 in their reports to — Classiflcatidn as set forth in Circulars Nos. 34, 35, and 36, 1911. Actual classiflcation in departments and other Government establishments. Department of- B. Services other than personal: (1) Transportation of State.... "Traveling expenses." * "Cab, carriage, and boat hire." * Treasury "Investigation of accounts and traveling: expenses (special)." persons. (document expenses" "Traveling not classified) .* War "Travel expenses" * (unclassified report). "Transportation." "Travel expenses." * Justice . SVII and XVIII. "Expenses of travel and subsistence." * XIX. "Traveling and miscellaneous." * XX. "Traveling expenses." * "Travel expenses" * (report unclassified). "Travel expenses" * (lonclassified). "Traveling expenses of superintendent an(J Post Office Navy Interior transportation of pupils." * * (not classified). "Travel reports" Agriculture "Expenses for travel" (not classified). "Travel and station and field expenses."' Commerce and Labor XXI. " Traveling expenses." * XXII. "Traveling expenses." * XXIII. "Traveling expenses." * Civil Service Commission... Smithsonian Institution "Travel expenses" * (unclassified). "Traveling expenses" (unclassified).* "Travel expenses." * XXV. "Travel, field expenses, etc." * XXVIII. Library of Congress National Soldiers' Home... District of "Travel expenses" * (unclassified). "Miscellaneous." "Car Columbia "Use (2) Transportation 61 Commerce Com- Interstate mission. State tickets." of bicycles." "Traveling expenses." "Travel expenses" * (not "Duty and things. classified), on furniture and sup- freight plies."* "Freight, telegrams, etc." Treasury War "Transportation." XIX. "Transportation."* Justice Post Office Navy "Transportation of supplies." * "Freight, express." "Transportation of instruments and Interior Agriculture XXL Commerce and Labor supplies."* XXIII. "Transportation."* XXIV XXV. XXVI XXX. Smithsonian Institution (3) Subsistence and support of per- "Freight, agency expenses, etc."* 'Freight, hauling, etc."* "Freight."* ' Freight and transportation of ani- mals "Traveling expenses."* State sons. Treasury "Travel expenses."* "Travel expenses." * War Justice XVII. "Expenses of travel and subsist- (ravel and subsist- ence." * XVIII. "Expenses of ence."* XTX. "Maintenance Post OITice Navy Interior Agriculture Commerce and Labor Civil Service Commission . Smithsonian Institution Library of District of Interstate of prisoners."* "Travel expenses."* "Travel expenses."* "Subsistence."* Congress Columbia Commerce Com- mission. National Soldier's Home. .. "Travel, station, and field expenses." XXII. "Lieu of subsistence and lodging." * "Travel expenses."* "Travel expenses." "Travel, field expenses, etc."* " Travel expenses." * "Travel expenses."* "Travel expenses."* "Store, merchandise, services, etc." "Beer Plall, merchandise, services, etc." "Hotel, restaurant, merchandise, services, etc." APPENDIX III. KEPOETS AT PKESENT SUBMITTED TO CONGEESS. 471 Actual classification in the departments and other Government estahlishments as exhibited in their reports to Congress for the fiscal year ended June 30, 1910, and the corresponding classification as set forth in Treasury Circulars Nos. 34, S5, r/ni .5(5— Ccntinued. Classification as set forth, in Circulars Nos. 34, 35, and Actual classification in departments and Department of— other Government establishments. 36,1911. B. Services other than per- sonal—Continued. (4) Subsistence and care of animals, State storage and care of vehicles. Treasury "Horses, wagons, etc." War "Transportation," "Horses and wagons." Justice Post Office Navy "Live Interior District of stock, subsistence." * "Travel, station, and field expenses." "Harness, vehicles, purchases and repairs." "Horses, livery, forage, horseshoeing, stable Agriculture Columbia supplies." (o) Communication State "Postage," "telegrams," "telephone,"me.s- Treasury "Freight, telegrams, etc." sengers, janitors, etc. services. War "Miscellaneous." "Telegraphing." Justice Post Office Navy Interior Agriculture Commerce and Labor. . Columbia Smithsonian Institution. District of "Telegraphing and telephoning." "Telegraph." "Telephone." XXI. "Telegrams, telephones." * XXIII. "Telegrams."* "Telephones." XXIV. "Postage." * XXV. Postage, telephones, telegraphs. * * XXVI. and XXVII. XXX * XXIX. (6) Printing, engraving, lithographing, ing. "Telegrams." "Telephones." * " Printing and binding." * State and bindTreasury War "Printing and binding.' Justice Post Office Navy Interior Agriculture " Printing and binding." Commerce and Labor District of Columbia Smithsonian Institution (7) Advertisiug and publications of notices. (8) Furnishing of light, "Stationery, binding." XXV. XXV. blank forms, printing and "Manuscripts, etc." * Note.— There were no items relating to this class found in any of the departments. State ' Fuel and lights." heat, and power. Treasury War Justice Post Office "Miscellaneous." "Lights." Navy Interior Agriculture "Heat, light, and power." "Gas and electricity." Commerce and Labor District of Columbia Smithsonian Institution " Gas and electric lighting." XXVI, XXIV. XXV XXX. XXIX. (9) Special and miscellaneous serv- "Electricity." "Lighthig." "Electric current heating supplies,' State Treasury War Justice Post Office Navy Interior Agriculture "Furniture and repairs." "Painting." THE NEED POK A NATIONAL 472 Actual classification in the departments and other feUDGET. Government establishments as exhibited Congress for the fiscal year ended June SO, 1910, and the corresponding Continued. classification as set forth in Treasury Circulars Nos. 34, 35, and 36 in their reports to Classification as set forth, in Circulars Nos, 34, 35, and 36, 1911. — APPE]SI"DIX EEPOKTS AT PRESENT SUBMITTED TO COKGKESS. III. 473 the departments and other Government establishments as exhibited Congress for the fiscal year ended June SO, 1910, and the corresponding Continued. classification as set forth in Treasury Circulars Nos. 34, S5, and 36 Actual classification in in their reports to — Classilication as set forth in Circulars Nos. 34, 35, and Actual classification in departments and Department of- otlier 36,1911. X>. Government establislmients. Supplies— Continued. (3) Mechanic's, engineer's, and electrician's supplies. Treasury War 'Miscellaneous.' Justice Post Office Navy 'Hardware and agricultural implements."* Interior 'Miscellaneous supplies, etc." Agriculture Commerce and Labor XXVI. XXIX. Smithsonian Institution.. XXX. (4) Cleaning and "Castings."* "Electrical supplies."* "Machinery, tools, etc." ' State. toilet. Treasury ar Justice Post Office A^ 'Miscellaneous." Navy Interior Agriculture Commerce and Labor (5) Wearing apparel and sewing. 'Washing."* 'Laundry." . Columbia. District of Interior "Dry goods, notions, and clothing.' — Note. Only the InteDepartment had any- rior thing corresponding to this class. (6) Forage and sui>- State i , plies for animals. 'Horses, wagons, etc." Treasury War Justice Post Office 'Horses and wagons." Navy Interior Agriculture Commerce and Labor. District of Columbia. Smithsonian Institution (7) Provisions. National Soldiers' Home... "Horses, livery, forage, horseshoeing, stable supplies." for animals." * "Store, merchandise, services, etc." "Hotel and restaurant, merchandise, serv- "Food ices, etc." Note.— The above is the only item found under this head. Note.— Nothing found under War supplies (8) (9) Special and mis- this head. State "Newspapers and publications." * Treasury. "Ice." "Miscellaneous items." cellaneous supplies. War Justice ' Post Office. "Miscellaneous items." ' Miscellaneous. Navy "Medical supplies." Interior Agriculture Commerce and Labor National Soldiers' Home. District of Columbia Smithsonian Institution. "Miscellaneous." "Miscellaneous supplies, etc." XXI. "Ice."* "Miscellaneous supplies." "Ice." "Miscellaneous supplies." XXIV. "Boxes." XXX. "Trees, water supplies, sew etc." * E. Equipment, parts, and including State "Books and maps" Treasury "Furniture, fixtures, and repairs." * "Furniture, etc." "Horses and wagons." also live stock. (appr'n. for). War... Justice "Furniture and repairs." XIX. "Furniture and repairs." . . THE NEED FOR A NATIONAL BUDGET. 474 classification in the departments and other Government establishments as exhibited in their reports to Congress for the fiscal year ended June SO, 1910, and the correspondingContinued. classification as set forth in Treasury Circulars Nos. S4, 35, and 36 Actual — Classificatioii as set forth in Circulars Nos. 34, 35, and Department of— 36,1911. E. Equipment, parts, including and also Actual classification in departments and other Government establishments. " Post-route m.aps," maps, cloth, paste, "Postal Guides and Supplements." Post Office live iiilr, "Horses and wagons." stock^Continued. Navy Interior Agriculture Commerce and Labor District of Columbia. Smithsonian Institution.. " Furniture and household goods." * " Live stock, purchases," * "Stationery, furniture, etc." * "Furniture, apparatus, instruments, etc." "Furniture." XXL "Instruments and repairs." "Typewriters and computing machines." "Harness, vehicles, purchases and repairs." "Furniture, purchase and repairs," "Typewriters, purchases and repairs." "Adding and computing machines, purchase and repairs." "Phonographs, purchases." XXIV. "Furniture, fixtures, tools, etc." fixtures, etc." * XXV. "Furniture, "Specimens." * XXVI. "Furniture, tools, etc. "Appa- ratus." * XXX. "Road "Purchase material, of animals." grading, etc." "Fencing, cage materials, etc." F. Structures, and parts and improvenonstructural ments to land. Treasury War XIX. "Pubhc works." Justice Post Office Navy " Plant, 'construction, repairs." Interior Agriculture Commerce and labor National Soldiers' Home. Smithsonian Institution.. "Construction." XXIX. "Constructing tunnel." * XXX. "Buildings." "Building m; terial." * G. Note.—Nothing found Land under this head. H. Capital outlays for rights, and obligations and pay- ment of debt: (1) Purchase (2) (3) Payment of debt Repayment of de- (4) Treaty obliga- Note. of rights. —Nothing found under these three subheads. posits. " Foreign treaty and trade relations." tions. Note.— Above is only item found in any department. (5) Refunds, awards, and indemni- XIX. "Defense suits, Justice etc."* ties. Commerce and Labor. District of Columbia. XXII. "Refunds, "Damages." "Settlement J. etc."* of claims." Fixed charges and contributions other than pensions and retirement salaries: (1) Rents "Rent State. of office." "Messengers, janitors, etc."* Treasury "Rents." War XIX. "Kent."* "Rent of buildings." Justice Post oTicc Navy Interior Agriculture Commerce and Labor Smithsonian Institution.. "Rent." XXIL "Rental."* XXV. "Rental."* XXIV. "Rent."* Royalties Fees for licenses, permits, and privi- (2} (3) leges. Nothing found. District of Columbia. "Dues o-nd convention expenses.' Only one found. APPENDIX EEPOKTS AT PKESEISTT SUBMITTED TO CONGRESS. III. 475 Actual classification in the departments and other Government establishments as exhibited Congress for the fiscal year ended June 30, 1910, and the corresponding classification as set forth in Treasury Circulars Nos. 34, 35, and 36 Continued. in their reports to — Classification as' set forth in Circulars Nos. 34, 35, and Department of- Actual classification in departments and other Government establishments. 36,1911. J. Fixed charges and contributions other than pen- and sions salaries retirement —Continued. (4) Interest (5) Insurance and de- preciation funds. (6) Nothing found under Educational and and or corresponding to these classes. general welfare grants, etc. (7) Trade bounties, subsidies. Burial expenses, providence funds, (8) and other gratui- ties. Home. "Posthumous pension fund." K. Pensions and retirement National Soldiers' L. Losses and contingencies.. State M. Miscellaneous (not State "Miscellaneous, ice water, taxes, etc." Justice XVII. "Other expenses payable ty'United classi- (Only one found.) "Less by exchange." (Only one found.) fied elsewhere). States " XXIV, XX. ' Interior National Soldiers' ' Home. Smithsonian Institution.. "Miscellaneous." * Miscellaneous. ' "Miscellaneous." XXV. "Miscellaneous." * Appendix IV. BIBLIOGRAPHY OF CONGRESSIONAL INQUIRIES INTO THE CONDUCT OF THE BUSINESS OF EXECUTIVE DEPARTMENTS OTHER THAN BY STANDING COMMITTEES OF CONGRESS, 1789-1911. PREFACE. The following bibliography contains references to the reports of all committees, commissions, and individuals directed by congressional act or resolution to inquire or report upon any phase of administration within the executive departments. The made according to inquiries of a general character and those dealing with a specific department or bureau. Within these divisions the arrangement is classification is chronological. The The period covered dates from 1789 to 1911. sources consulted were: American State Papers. Descriptive catalogue of Government Publications, 1789-1881. Poore, Ben: Perley, Wash., 1885. Congressional documents Index complied under L. C. Ferrell, 1789-1893. Congressional Record House reports. House documents. Senate reports. Senate documents. United States statutes. Estimates of appropriations. Receipts and disbursements. An effort has been made to include the cost of each inquiry and where appropriawas made the amount has been noted. "Where the expenses were published in "Receipts and disbursements" these, too, have been listed. Often there appears in "Receipts and disbursements," for those inquiries whose expenses were to be paid out of money not otherwise appropriated, no specific entry. Presumably the disbursement is included in the item under Senate and House disbursements "Expenses for special and select committees." tion GENERAL. — Expenditures of the executive departments. (5th Cong., 2d sess. H. Rept. 136. American State Papers, Finance: Vol. I, 590. Wash., 1798.) Report of committee appointed to inquire and report on possible necessary changes in methods of distributing public moneys appropriated for each department. Conduct of clerks and officers in various departments. (15th Cong., 1st sess. H. Rept. — No. 11. Wash., 1818.) Inquiry into conduct in office of clerks in several departments. Committee appointed upon House resolution. Retrenchment in public expenditures (17th Cong., 1st sess. H. Rept. 645. AmerReport of select committee ican State Papers, Finance: Vol. Ill, 800. Wash., 1822.) appointed to inquire whether any part of public expenditure may be retrenched. Expenditures of public departments. (20th Cong., 1st sess. H. Rept. 116. Ser. No. 177. Wash., 1828.) Committee on Public Expenditures, through resolution of the 182. Ser. — — 477 . THE NEED FOE A NATIONAL BUDGET. 478 House, reports on compatibility with other work of special examination into appropriand vouchers received for public money. (20th Cong., 1st sess. H. Kept. 922. Retrenching the expenses of the Government. ations, disbursements, — American State Papers, Finance: Vol. V, 1049. Wash., 1828.) Report of select committee appointed under House resolution to inquire into and report any possible retrenchment in the expenses of the Government. Reorganizing the executive departments. — (21st Cong., 1st sess. S. Bept. 109. Ser. Wash., 1830.) Report of select committee to whom was referred part of President's message respecting reorganization of the departments. Public expenditures. (27th Cong., 2d sess. H. Rept. 458. Ser. No. 408. Wash., Report by Committee on Public Expenditures, explaining impossibility of 1842.) carrying on such detailed worlt as examination of appropriations, disbursements, etc., No. 193. — would entail. —Reorganization Retrenchment of the executive departments. — (27th Cong., 2d sess. H. Rept. 741. Ser. No. 410. Wash., 1842.) Select committee of five Members to examine as to number of employees, expenditures, and mode of business in several departments and possible curtailment in civil list. Wash., 1876.) Civil service.— {iith. Cong., 1st sess. S. Rept. 289. Ser. No. 1667. Report by select committee appointed by Senate to examine several branches of Report contains correspondence with civil service with a view to reorganization. heads of departments. Expenses investigation. (47th Gong., 1st sess. S. Rept. 265. Ser. No. 2005. Wash., 1882.) Report of Committee on Appropriations authorized by Senate resolution to investigate expenditure, methods, and costs of disbursing appropriations. Methods of business in the executive departments. (50th Cong., 1st sess. S. Rept. 507. Report from select committee (Mr. Cockrell) in reSer. No. 2521. Wash., 1888.) sponse to Senate resolution creating same to inquire into methods of business in executive departments. Allowance for clerk hire and other necessary expenses from contingent fund of the Senate. (Expenses for special and select committees amounted in 1888 to $31,153.31.) (53d Cong., 1st seas. H. Rept. 49. Ser. Executive departments, organization, etc. No. 3158. Wash., 1893.) Report by Mr. Dockery from the joint commission to inquire Commission created into the status of the laws organizing the executive departments. under legislative, executive, and judicial appropriation act March 3, 1893. Organization and conduct of business were main lines of inquiry. Expenses to be paid out of any money in Treasury not otherwise accounted for. Disbursements were as — — — iollows: 1893 $1, 200. 00 1894 15, 000. 00 1895 25, 063. 99 Total Annual 41, 263. 99 settlement of public accounts. — (53d Cong., 2d sess. S. Misc. Doc. 153. Ser. Wash., 1894.) Joint report from Secretaries of departments in re annual settlements of public accounts December 6, 1816. A departmental inquiry by each Secretary was necessitated by this demand from the Senate for reports. Government officers and employ ees (61st Cong., 3'd sess. S. Doc. 836. Wash., 1911.) Message from President transmitting in reply to Senate resolution information in re No. 3171. — number of appointments by President, with and without senatorial confirmation; number of ofHcers and employees under civil-service rules; total number of employees subject to removal by President without congi-essional action; total number total total of officers and employees of the United States exclusive of Army and Navy officers. • APPENDIX IV. BIBLIOGEAPHY OF CONGBESSIONAL INQUIRIES. 479 — Ser. the State Department. (25th Cong., 2d sess. H. Kept. 931. Wash., 1838.) Investigation hy Committee on Expenditures in the State Department into legaKty of method of accounting for, and proper disbursement of funds appropriated to use of department. Employees, etc., in the State Department. (29th Cong., 1st sess. H. Eept. 552, Committee of the Judiciary inquire into the number Ser, No. 490. Wash., 1846.) and duties of employees and growth of force comparative with that of 28 years previous Expenditures in No. 336. — to 1846. — of the State Department. (46th Cong., 3d sess. 8. Ex. Doc. 53. Wash., 1881.) Response of Secretary in answer to Senate resolution in re desirable changes in laws regulating management of the department. Methods of business in the executive departments. (See "General." Wash., 1888.) Executive departments, organization, etc. (See "General." Wash., 1893.) Consular Service.— {^^.A Cong., 3d sess. S. Kept. 886. Ser. No. 3289. Wash., 1895.) Report by Mr. Morgan, Committee on Foreign Relations, submitting views on condi- Changes in the laiv Ser. No. 1943. — — tion of service, reforms necessary, and methods to bring them about. — of employees in Department of State. (57th Cong., 1st sess. S. Doc. 65. Ser. No. 4226. Wash., 1901.) Response of Secretary in answer to Senate resolution calling for information. Fraud in public service, select committee on appropriations for and employees Ages, etc., — engaged in detection and prevention of. (60th Cong., 2d sess. H. Rept. 2320, Ser, No. 5387. Wash,, 1909.) Report of select committee in response to House resolution calling for an investigation. TEEASUEY. — Condition of the Treasury Department. (3d Cong., 1st sess, H, Rept, 68. American State Papers, Finance, Vol. I, 281. Wash., 1794.) Report of a committee appointed Treasury Department generally, and to report on methods of the Treasury. Condition of the Treasury. (6th Cong., 2d sess. H. Rept. 157, American State Papers, Finance, Vol, I, 690, Wash,, 1801,) Report of committee instructed by House to investigate conduct of affairs in the department. to examine the state of the of accounting in the Department — — (14th Cong,, 1st sess, H. Rept. 486. American State Papers, Unsettled balances. Finance, Vol. Ill, 123. Wash., 1816.) Report of committee in response to House resolution calling for an investigation into subject. Reorganization of the Treasury Department. (25th Cong., 2d sess. H. Rept. 81. Ser. — Wash., 1837.) Report of the Committee on Commerce. Treasury Department. (38th Cong., 1st sess. H. Rept. 140. Ser, No, 1207, Wash., Report of select committee appointed by the House to inquire into conduct 1864.) No. 333. — of business in Treasury. — (40th Cong., 3d sess. S. Rept 273. Ser. No. 1362. Wash., Report of joint select committee on retrenchment on Treasurj^ methods of printing and guarding securities of United States, Expenditures, $3,948,84, Contracts in the Treasury Department. (41st Cong,, 3d sess. H. Rept. 51. Ser, No. 1464. Wash,, 1871,) Report of Committee on Expenditures on Public Buildings upon House resolution ordering an investigation of administration of Supervising United States securities 1869,) — Architect. — Accounts of the Treasury Department. (44th Cong,, 1st sess, S, Rept 371. Ser, No, 1668, Wash., 1876,) Report by Committee on Finance upon Senate resolution to investigate boolfs and accounts of Treasury. (46th Cong., 2d sess. Investigation of accounts of the Treasury Department. S. Rept. 539. Wash., 1880.) On Senate re.solution, a committee of five were Ser. No. 1897. — THE NEED FOE A NATIONAL BUDGET. 480 appointed to investigate the finance reports, books, and accounts of the Treasury Department. Two experts at 16 per diem paid from contingent fund of Senate. Bureau of Engraving and Printing. (51st Cong,, 1st sees. S. Ex. Doc. 175. Ser. No. 2688. Wash., 1890.) Response of Secretary of Treasury in answer to Senate resolution calling for information relative to expenditures and amount of work performed in the Bureau of Engraving and Printing. Methods of business in the executive departments. (See "General." Wash., 1888.) Conduct of the Office of the Supervising Architect. (51st Cong., 2d sess. S. Kept. 2615. Ser. No. 2828. Wash., 1891.) Inquiry by Committee on Public Buildings and Grounds into conduct of Supervising Architect's Office. Executive departments, organization, etc. (See "General." Wash., 1893.) (60th Cong., 2d sess. S. Kept. 970. Ser. No. 5383. Secret Service, inquiry into. Wash., 1909.) Report of Committee on Appropriations in response to Senate resolution ordering an inquiry into conduct of bureau. — — — — — — (18th Cong., 2d sess. H. Rept. 4. Inquiry by Committee on Military Affairs upon resolution of the House report and bill on reorganization. Coasi ^'uruei/.— (27th Cong., 3d sess.^ H. Rept. 170. Ser. No. 427. Wash., 1843.) Report by Select Committee on Coast Survey and of Weights and Measures, concluding with testimony. Opinions of Mr. Ayerigg, who reported, are unfavorable to methods and accomplishment of the survey. (See also Mr. Mallory's report, 27th Cong., 3d sess. H. Rept. 43. Wash., 1843.) Superintendent of national armories. (33d Cong., 1st sess. H. Misc. Doc. 76. Wash., 1854.) Testimony before select committee of the Senate to Ser. No. 741. inquire and report whether appointment of military officers to superintend construction of lighthouses, works of river and harbor improvement, etc., is compatible with public interest. General inquiry into management of business of public works. Expenditures in the War Department. (42d Cong., 3d sess. H. Rept. 87. Ser. No. 1576. Wash., 1873.) Committee on Expenditures directed by House resolution to inquire whether expenditures are justified by law, vouchers retained, necessary machinery for better accountancy of public money, how best to retrench, what offices and services may be discontinued. Management of the War Department. (44th Cong., 1st sess. H. Rept. 799. Ser. No. 1715. Wash., 1876.) Inquiry by committee into management of affairs. Reorganization of the Army. (45th Cong., 3d sess. S. Rept. 555. Ser. No. 1837. Wash., 1878.) Report of joint committee on reorganization. Created by act of ConExpenditures, 15,232.67. gress. Reorganization of the Quartermaster's Department. Ser. No. 122. Wash., 1824.) — — — — Efficiency of the several departments. — (46th Cong., 3d sess. S. Ex. Doc. 20. Ser. Wash., 1881.) Letter from Secretary of War in response to Senate resolution directing the Secretaries of State, War, Navy, and Interior Departments, Postmaster General, and Attorney General to report necessary changes in legislation No. 1941. to promote efficiency and economy. Methods of business in — (See "General." Wash., 1888.) — (See "General." Wash., 1893.) the executive departments. Executive departments, organization, etc. — the War Department. (58th Cong., 2d sess. S. Doc. 101. Ser. Wash., 1904.) Reply of Secretary to Senate resolution directing the transmission to the Senate of a statement of quarters and buildings rented by War Department. Buildings rented by No. 4588. JUSTICE. Management of Ser. No. 1941. — Department of Justice. (46th Cong., 3d sess. S. Ex. Doc. 1. Wash., 1880.) Letter from Attorney General in response to resoluthe APPENDIX IV. tion calling for BIBLIOGEAPHY OF CONGRESSIONAL INQUIHIES. recommendations from heads 481 departments concerning possible of the departments. Methods of business in the executive departments. (See "General." Wash., 1888.) Executive departments, organization, etc. (See "General." Wash., 1893.) necessary changes in laws regulating the of management — — POST OFFICE. Affairs of the Post Office Department. — (16th Cong., 2d sess. H. Kept. 65. Ser. Wash., 1821.) Investigation by select committee in re expenditure, contracts, and accounting methods. Post Office affairs.— {Vlfh Cong., 1st sess. H. Kept. 104. Ser. No. 71. Wash., 1822.) Report of select committee on fiscal affairs of the Post Office. Post Office Department.— {21st Cong., 2d sess. S. Kept. 73. Ser. No. 204. Wash., 1831. Report of committee appointed in pursuance of Senate resolution on administration, personnel, and general management of the department. Examination of the Post Office Department. (23d Cong., 2d sess. H. Rept. 108. Wash., 1835.) Report of select committee appointed under House Ser. No. 277. resolution to examine condition and proceedings of the department. Main inquiry was financial. Post Office Department.— {24th Cong., 1st sess. S. Doc. 289. Ser. No. 282. Wa,sli., 1836.) Report of the accountants engaged to examine the accounts of the Post Office. Changes of law affecting the Post Office Department. (46th Cong., 3d sess. S. Ex. Doc. 16. Ser. No. 1941. Wash., 1881.) Response of Postmaster General to Senate resolution in re desirable changes in laws affecting management of the department. Railway Mail Service. (48th Cong., Ist sess. H. Ex. Doc. 35. Ser. No. 2196. Wash., 1884.) Report of commission appointed by Postmaster General in compliance with act of Congress on a system for gauging rates of pay for carrying the mails No. 57. — — — on railroad routes. — (See "General." Wash., 1893.) Executive departments, organization, etc. Methods of business in the executive departments. (See "General." Wash., 1888.) — Doc. 89. Ser. Nos. 4036, 4037, 4038. 3 Wash., 1901.) Report of joint commission appointed by congressional act to vols. inquire into prices paid for mail transportation and postal service generally. ApproPostal serwce.— (56th Cong., 2d sess. S. priations: 1899 110,000.00 .- 8,658.93 1900... 1901 3,193.21 - Total 21, 852. — (57th 14 Doc. 87. Ser. No. Report of Postmaster General in response to Senate resolution 4226. Wash., 1902.) calling for information in re contracts for ocean mail service. Business msthods of the post office. (60th Cong., 1st sess. S. Rept. 201. Ser. No. 5221. Wash., 1908.) Preliminary report of the joint commission authorized by ConOcean mail service, accounts paid for. Cong., 1st sess. S. — gress to investigate business system of the post office . For final report see Ser. No. 5381 Expenditures: 115, 000. 00 1907 1908 59, 661. - 1909 3, 01 545. 98 78, 206. 99 Total Original appropriation 75, 000. 00 NAVY. Military and naval expenditures. State Papers, Finance: Vol. 49365—12 31 I, — (5th 507. Cong., 2d Wash., 1798.) sess. H. Rept. 123. American Report by Secretary of the Treas- THE NEED EOB A NATIONAL BUDGET. 482 ury in answer to resolution requiring information in re House sums advanced for mili- tary matters, accounts of quartermasters, etc. — H. Rept. 67. Ser. No. (16th Cong., 2d sess. explanation of impossibility of regular committee carrying on special investigation into business of department. Marine hospitals— (2Gth Cong,, Ist sess. S. Rept. 8. Ser. No. 354. Wash., 1839.) Reply of Secretary of Treasury in answer to House resolution in re expediency of a Expenditures in 57. Navy Department. the Wash., 1821.) An change in system of marine hospitals. Reorganization— Navy. —{2701 Cong., 2d sess. H. Doc. 167. Ser. No. 404. Wash., Report on reorganization by Secretary of Navy in answer to House resolution 1842.) (See also "Report of Secretary of Navy," 26th Cong., 1st sess. calling for same. H. Doc. 39. Ser. No. 364. Wash., 1839.) Marine engines .--(SSth Cong., 2d sess. H. Rept. 8. Ser. No. 1235. Wash., 1865.) By House resolution Committee on Naval Affairs report on structure, inferior speed, and authorization of new marine engines. (42d Cong., 2d sess. H. Misc. Doc. 201. Ser. Charges against the Navy Department. No. 1527. Wash., 1872.) Select committee appointed by Speaker to report evidence and opinions as to administration of affairs and business methods in the Navy Department. (See also Mr. Sargent's Report, 42d Cong., 2d sess. H. Rept. 80. Ser. No. 1542. Wash., 1872.) Reduction of navy yards andnavy hospitals. (43d Cong., 2d sess. S. Rept. 565. Ser. No. 1632. Wash., 1875.) Report of Committee on Naval Affairs instructed to inquire into expediency of reducing the number of navy yards and naval hospitals on Atlantic — ' — coast. — (44th Cong., 1st sess. H. Rept. 784. Ser. Investigation of the Navy Department. No. 1712. Wash., 1876.) By order of House resolution, Committee on Naval Affairs reports on use and purchase of material in the Navy Department. (45th Cong., 2d sess. H. Rept. 787. Ser. No. Contracts of the Navy Department. Inquiry by Committee on Expenditures in the Navy Depart1825. Wash., 1878.) — ment in response to order of the House into expenditures, receipts, debt, and claims against the department. — (45th Cong., 3d sess. H. Rept. 112. Ser. Investigation of the Navy Department. No. 1866. Wash., 1879.) By House resolution Committee on Naval Affairs reports on condition of administration, presence of abuses or frauds, and proposes necessary changes. — (49th Cong., 1st sess. S. Rept. 1285. Ser. No. Wash., 1886.) Report of joint commission on present organization of Signal Service, Geological Survey, Coast and Geodetic Survey, and the Hydrographic Office Aimed to secure greater efficiency and economy of adminof the Navy Department. Organization of certain bureaus. 2361. istration. — Methods of business in the executive departments. (See "General." Wash., 1888.) Executive departments, organization, etc. (See "General." Wash., 1893.) — — Fersonnelof the Navy. (53d Cong., 1st sess. H. Rept. 122. Ser. No. 3157. Wash., Reports from Committee on Naval Affairs. Report concerns possible improvement of personnel and methods of promotion. (See also H. Rept. 1573, 53d Cong., 3d sess. Ser. No. 3345. Wash,, 1895.) Total cost of personnel of Navy. (55th Cong., 3d sess. S, Doc, 115, Ser. No. 3735, Wash,, 1899,) Report of Secretary in response to Senate resolution inquiring into cost 1893.) — of Navy Ages, personnel. — Navy Department. (57th Cong,, 1st sess, S, Doc. 66. Wash., 1901.) Response of Secretary in answer to Senate resolution information in re employees. etc., of employees in Ser, No. 4226, calling for Staff Corps increase. 1902.) At instance to inquire into — (57th Cong,, of several need 1st sess. S. Doc. 395. Ser. No. 4245. Wash., bureau heads Committee on Naval Affairs held hearings, of additional staff force. APPENDIX IV. BIBLIOGBAPHY OF COSTGEESSIONAL INQUIRIES. 483 Navy H. J. yards, board to investigate administration of (Recommendation of passage of Res. 239 authorizing appointment of such a board.) (59th Cong. H. Rept. — Do not find board was appointed. Contracts for armor plate. Letter from Secretary of Navy in re canceling of contract with Mtf'waZc Co.— (58th Cong., 3d sess. H. Doc. 351, vol. 53. Ser, No. 4832. Wash., 1905.) 8019, vol. 2.) Report — of Secretary in response to House Resolution calling for information. — Methods of business and expenditures in Navy Department, inquiry into. (60th Cong. S. Doc. 693, vol. 21. Ser. No. 5408. Wash., 1909.) Statement of Secretary before Committee on Naval Affairs instructed by Senate resolution to inquire into business I methods in department. INTERIOR. — Land Office. (47th Cong., 1st sess. S. Rept. 362. Ser. No. Report from Committee on Public Lands in response to Senate resolution authorizing an investigation into conditions under which employees are working, possible improvements, and correction of existing abuses in administration. Geological Survey .—(49tli Cong., 1st sess. H. Rept. 2214. Ser. No. 2441. Wash., Report from Commission on Signal Service, Geological Survey, etc., recom1886.) mending the restriction of publications and work of the Geological Survey. Expenses, Condition of the General 2006. Wash., 1882.) 11,490.50. — (52d Cong., lat sess. H. Rept. 1868. Ser. No. 3049. committee of House under House resolution ordering an: investigation and report on business methods of Pension Office. Methods of business in the executive departments. (See "General." Wash., 1888.) Executive departments, organization, etc. (See "General." Wash., 1893. ) Employees, data in re employees of the Department of Interior. (57th Cong., 1st sess. Ser. No. 4226. Wash., 1901.) Report of Secretary in response to S. Doc. 66, vol. 8. Senate resolution ordering an inquiry into facts and data concerning personnel of Pension Office investigation. Wash., 1892.) Report of select — — — several departments. — Government Insane Hospital, administration and methods of conduct of. (59th Cong., 2d sess. H. Rept, 7644. Ser. No. 5066. Wash., 1907.) Report in two volumes by Expenses to special committee appointed under House resolution ordering inqtiiry. be paid from contingent fund of House. Investigation of the Department of the Interior and of the Bureau of Forestry. (61st Cong., 3d sess. S. Doc. 719. Ser. No. 5892. Wash., 1911.) Inquhy ordered by — House joint resolution. Expenditures, 1910, $20,000; 1911, $1,434.20; total, $21,434.20. AGRICULTURE. — (40th Cong., 2d sess. H. Ex. Doc. 91. of. Wash., 1868.) Response to House resolution instructing commissioner to report condition of department and legislation necessary to render department, through reorganization, efficient to carry on its work. (43d Cong., 2d sess. H. Rept. 135. Ser. No. 1657. Agriculture, Department of. Wash., 1875.) Inquiry by Committee on Agriculture into work and personnel of deAgriculture, report of the Commissioner Ser. No. 1332. — partment. Methods of business in departments.— {See "General." Wash., 1888.) Wash., 1893.) etc. ^(See "General." (55th Cong., Sd Forestry investigations and work of the Department of Agriculture. sess. H. Doc. 181. Ser. No. 3813. Wash., 1899.) In act appropriating for Department of Agriculture it was ordered that the Secretary report on the investigations in the executive Executive departments, organization, forestry and the progress of work in the — — Department of Agriculture. — Department of Agriculture. (59th Cong., 2d sess. H. Rept. Wash., 1907.) Inquiry by the Committee on Expenditures 8147. Ser. No. 5065. into business of accounting in the department. Expenditures in the . . THE NEED FOE A NATIONAL BUDGET. 484 — — Employees. (57th Cong., 1st sees. S. Doc. 24, vol. 2. Ser. No. Wash., 1901.) Data in re employees of the Department of Agriculture. Accounting system in the Department of Agriculture. (59th Cong., 2d sess. H. Kept. Agriculture 4220. — 8147, vol. 2. Wash., 1906.) COMMERCE AND LABOR. — (Slst Cong., 2d sess. S. Kept. 2361. No. 2828. Wash., 1891.) Report by subcommittee of the Senate Committee on Fish and Fisheries, on administration and morale of the commission. Executive departments, organization, etc. (See "General." Wash., 1893.) Permanent Census Bureau. (52d Cong., 2d sess. H. Rept. 2393. Ser. No. 3141. Investigation of United States Fish Commission. Ser. — — Wash., 1893.) instructing Report them of select to inquire into committee to whom was referred the House resolution expediency of establishing a permanent bureau. See Executive Document No. 1, Fifty-second Congress, first session. Immigration ServiceinSan Francisco, investigation of. (58th Cong., 3d sess. H. Doc. 166. Ser. No. 4830. Wash., 1905.) Report of Secretary in response to act of Congress also Senate — (sundry civil act). Employees Data in re employees in Department of Commerce and Labor. (57th Cong., Ser. No. 4220. Wash., 1901.) 1st sess. S. Doc. 23, vol. 2. Bureau of Manufactures. (59th Cong., 1st sess. S. Rept. 2748. Ser. No. 4905. Wash., 1906.) Report by Committee on Manufactiu-es upon amendment to House bill 16472, having to do with enlargement of the force in bureau. The committee have inquired into organization and needs of bureau and its needs for greater efficiency. — — — GOVERNMENT PRINTING OEFICE. Public printing.— (23d Cong., 2d sess. Ser. No. 268. Wash., 1819.) S. Rept. 122. committee recommending a plan for having the public printing done. Public printing. —{15th. Cong., 2d sess. S. Doc. 99. Ser. No. 15. Wash., 1819.) Report by joint committee on subject of public printing and how it shall be carried on. Public printing.— {26th Cong., 1st sees. H. Rept. 298. Ser. No. 370. Wash., Report of committee elected by the House to consider and investigate the 1840.) subject of public printing as to just and reasonable compensation, etc. Contains minority report and answers to interrogations of the committee. Public printing. —{27th Cong., 2d sess. S. Rept. 332. Ser. No. 398. Wash., 1842.) Report by Committee on Printing. Summarizes rather broadly previous investigations into costs, etc., connected with public printing. H. Misc. Doc. 55. Ser. No. 582. Wash., Public printing (31st Cong., 1st sess. Report of select committee appointed by House to inquire into combination 1850.) to break up contract system as regards public printing Public printing.— {56th Cong., Ist sess. H. Rept. 249. Ser. No. 1068. Wash., Inquiry by Committee on Public Expenditm-es in response to House resolu1860.) tion instructing it to inquire into rates and fix just limits. Report of joint — Public printing.— {'iOth Cong., 3dsess. S. Rept. 247. Ser. No. 1362. Wash., 1869.) Committee on Printing instructed by Senate to report on cost of each document issued annually by Government, possible curtailment of publications, and requisite changes in existing laws in re publication of United States laws. — (41st Cong., 2d sess. S. Rept. 264. Ser. No. 1409. Wash., Report from Committee on Printing, directed by order of Senate to inquire into and report on certain charges of maladministration in the Printing Office. (See Ser. No. 2443. also H. Rept. 2740, 49th Cong., 1st sess. Wash., 1886.) Investigation of the Government Printing Office. (44th Cong., 1st sess. H. Rept. Wash., 1876. In answer to House resolution. Committee on 495. Ser. No. 1710. Printing investigation. 1870.) — Printing investigate costs, economy in management, etc., in office. APPENDIX IV.—BIBLIOGRAPHY OF CONGEESSIONAL INQUIRIES. 485 — Government Printing Office. (45th. Cong., 3d sess. li. Kept. 119. Ser. No. 1867. Wash., 1879.) Upon House resolution, Committee on Public Expenditures investi- and report on conduct of affairs in the Government Printing Office. Evidence, majority and minority reports included. Public documents. (47th Cong., 2d sess. H. Misc. Doc. 12. Ser. No. 2115. Wash., Report by committee comprising superintendent of documents, Librarian of 1882.) gate — Congress, and Secretary of the Smithsonian Institution, under House resolution, asking for compilation of laws and regulations governing printing and distribution documents and suggestions of for economy. — Administration of the Government Printing Office. (50th Cong., 1st sess. H. Kept. 3300. Ser. No. 2608. Wash., 1888.) By resolution of House Committee on Printing was instructed and dismissals. to investigate administration of office, causes for delay, appointments — Methods of business in the executive departments. (See "General." Wash., 1888.) Public printing.— {52i Cong., 1st sess. S. Kept. 18. Ser. No. 2911. Wash., 1892.) An elaborate report by special committee of House on public printing and its man- agement. — (See "General." — (57th Cong., 1st Wash., 1893.) S. Doc. 25. Ser. No. 4220. Wash., 1901.) Report of Public Printer in response to Senate resolution requesting data in re employees of office. Executive departments, organization, Ages, etc., in Government Printing etc. Office. sess. Cost of printing special edition of Congressional Record, investigation 2d of. — (59th Cong., Doc. 108, vol. 3. Ser. No. 5070. Wash., 1905.) Report of Public Printer in compliance with Senate resolution calling for information. sess. S. Office — (60th Cong., and following years. Wash., Report of select committee to inquire into condition of affairs in Printing and to suggest possible economies. The reports are numerous. Expenditures: Printing Investigation Commission. 1905.) 1907 $2, 000. 00 1908 5,835.16 1909... 4,000.00 4, 664. 84 1910 1911 6,925.22 Total 23, 425. 22 Appropriated 1907 12, 000. 00 Appendix V. 'answers to questionnaire on budget methods and procedtjee in foreign countries, prepared by the commission and RETURNED BY FOREIGN REPRESENTATIVES. Is there a definite date fixed prior to 1. and if so, which the budget must be voted each year; what? May money be expended from the treasury OTthout appropriation; and if so, be made? 3. In what branch of the Government do appropriation bills originate? 4. By whom must appropriation bills be voted and approved before money may be expended from the treasury? 5. Are all appropriations considered at one time as a budget, or are appropriations made for annual expenditm-es in a number of independent acts? 6. If appropriations are made in a number of independent acts, give a list of such acts and the amount covered by each for the last fiscal year. 7. Are each of these acts considered by separate committees of the legislature? Briefly explain how the legislature is organized for consideration and reporting appro2. what classes of expenditures maj' thus priation bills. 8. By whom are estimates for appropriations prepared? by and then placed in the body, by whom is this done? 10. Through whom are requests for appropriations submitted to the legislature? 11. ^Vhat consideration is given to estimates for appropriations by the central executive head and his executive advisers before being submitted to the legislature? 12. In what form are estimates submitted? f Attach form if a prescribed form is 9. form If the estimates are prepared of a heads, of departments budget before being submitted to the legislative used.) 13. What collateral information is submitted with estimates for appropriations showing actual expenditirres for a past period and appropriations for a current period? 14. Are estimates of revenue and receipts submitted with estimates of expenditure? 15. Are separate estimates made for ciurent expenses as distinguished from public improvements and other capital outlays? 16. Is the need for bond issues and other borrowings considered and determined at the same time that the budget is passed? 17. Describe in some detail the procedure in regard to financial bills in the legis- lative body. 18. to the 19. "What are the rights amendment of individual members of the legislative body in relation or criticism of financial items? TMiat reports, annual or other, made to the legislative body are made available Gi^'e for individual consideration of financial measures? members as a basis name of each report. to 20. What priations, classes of expenditures are financed and what by permanent or recurrent approby annual or nonrecurrent classes of expenditures are financed appropriations? 21. Are revenue measures passed as a part of the budget, or are they separately considered and passed? 22. Are bond issues and borrowing, the same time the budget is or authorization to borrow money, passed at passed, or are they separately passed? 487 . THE NEED FOE A NATIONAL BUDGET. 488 23. What provision the legislature 24. Wliat is is is made for meeting deflcita in case of a deficit occurring when not in session? the effect upon institutions supported appropriation for the ensuing period is by Government funds when their omitted? Australia. Melbourne, Australia, April 1, 191Z. , no defimte date fixed prior to which the budget must be delivered each year, but it is considered desirable that it be delivered as early as possible in the financial year, if not before the year commences. This is especially necessary in Australia, as under the constitution two separate appropriation bills have to be passed, one for ordinary service and one for new works and buildings. It has been the practice to vote a sum of three or four hundred thousand pounds as an advance to the treasurer, which enables works already approved by Parliament to be continued until the appropriation bill for the year has been passed, but which does not enable new works not hitherto approved by Parliament to be started. Monthly 1. There supply is bills are passed. passed covering the ordinary services until the appropriation bill is in the temporary supply bills are reappropriated in the The amounts voted appropriation act, 2. Under the constitution no money may be expended from the treasury without appropriation. bills originate in the House of Representatives. Appropriation bills must be recommended by a message of the Governor General, voted by the House of Representatives and the Senate, and assented to by the Governor General before money can be expended from the treasury. 5. Appropriations in some cases are made at any time by independent acts; but when the budget is presented to Parliament an estimate is given of the amount which will be expended during the financial year under the authority of each of such inde3. Appropriation 4. pendent acts. Please see page 5 of the Estimates of