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^^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

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CONSIDEEATION OF ECONOMY AND EFFICIENCY.

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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^
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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

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ooco

o>

cor~

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=?-'-< CM
nco

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fR

2;

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ooo

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OO

a

lO CD lO

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Vk

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P

CO"-*"

E-i

P
5?
PM

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fi

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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

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THE NEED FOR A NATIONAL BUDGET.

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THE NEED FOE A NATIONAL BUDGET.

PEO FOEMA BUDGET.

9

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THE NEED FOB A NATIONAL BUDGET.

242

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THE NEED POE A NATIONAL BUDGET.

244

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PEO FOBMA BUDGET.

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248

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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

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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^

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Ob

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t>-QO

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10 to

t^;^
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s|

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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

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r-ror-*"icrcro"«o'Go'
0--< Mi-CO oo

1:0

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oooooi—

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to

MS

00

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03

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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

>

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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
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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

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t-^ t-^

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coo o ^- CO CO

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i-i->-~i

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^%

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

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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.) Repo