ESTIMATES OF APPROPRIATIONS REQUIRED FOR THE SERVICE OF THE FISCAL YEAR ENDING JUNE 30, 1915. Pay of Consular Officers for Services to American Vessels and Seamen- Refunding penalties, etc., erroneously exacted (act June 26, 1884, vol. 23, p. 59, sec. 26). Salaries and Expenses, United States Court for China- Miscellaneous Trust Funds Trust Funds. Indefinite appropriation of all moneys received by the Secretary of State from foreign Governments and other sources, in trust for citizens of the United States or others, and covered into the Treasury, to be paid to the ascertained beneficiaries thereof as determined by the Secretary of State and certified by him to the Secretary of the Treasury (act Feb. 27, 1896, vol. 29, p, 32, sec. 1). . Estates of decedents (R. S., p. 305, sec. 1709)... Total Permanent and Indefinite under Department of State Sinking Fund UNDER THE TREASURY DEPARTMENT. Indefinite appropriation of 1 per cent of the entire debt of the United States, to be set apart as a sinking fund for the purchase or payment of the public debt, in such manner as the Secretary of the Treasury shall from time to time direct (R. S., p. 725, scc. 3689; acts Apr. 17, 1876, vol. 19, p. 33, sec. 2; Mar. 14, 1900, vol. 31, p. 48, sec. 11)... Indefinite appropriation of an amount equal to the interest on all bonds belonging to the sinking fund, to be applied, as the Secretary of the Treasury shall from time to time direct, to the purchase or payment of the public debt (R. S., p. 724, sec, 3688; act Apr. 17, 1876, vol. 19, p. 33, sec. 2).. Interest on the Public Debt Indefinite appropriation for payment of interest on the public debt, viz: Loan of 1925 (act Jan. 14, 1875, vol. 18, p. 296, sec. 3).. Loan of 1908-1918 (act June 13, 1898, vol. 30, p. 467, sec. 33).. Consols of 1930 (act Mar. 14, 1900, vol. 31, p. 48, sec. 11).. Panama Canal loan (acts June 28, 1902, vol. 32, p. 484, sec. 8; Dec. 21, 1905, vol. 34, Contingent Expenses, National Currency (Reimbursable)— Indefinite appropriation to pay the charges for transportation and the cost of assort- $800.00 $800.00 Estimates of appropriations required for the service of the fiscal year ending June 30, 1915-Continued. Recoinage of Silver Coins That the Secretary of the Treasury is hereby authorized and directed to cause all worn and uncurrent subsidiary silver coin of the United States now in the Treasury, and hereafter received, to be recoined, and to reimburse the Treasurer of the United States for the difference between the nominal or face value of such coin and the amount the same will produce in new coin from any moneys in the Treasury not otherwise appropriated (act Mar. 14, 1900, vol. 31, p. 48, sec. 9).... Allowance or Drawback (Internal Revenue)— Indefinite appropriation to pay allowance or drawback on articles on which any internal duty or tax shall have been paid when said articles are exported (R. S., p. 725, sec. 3689; act June 13, 1898, vol. 30, p. 463, sec. 26; act Aug. 5, 1909, vol. 36, p. 90, sec. 25).. Refunding Taxes Illegally Collected (Internal Revenue) — Indefinite appropriation to refund and pay back taxes erroneously or illegally assessed Refunding Stamp Tax on Export Bills of Lading- That the Secretary of the Treasury, under appropriate rules and regulations to be pre- SEC. 2. That the Secretary of the Treasury, under rules and regulations to be prescribed by him, be, and he is hereby, authorized and directed to refund, out of any money in the Treasury not otherwise appropriated, sums paid for documentary stamps used on export bills of lading, such stamps representing taxes which were illegally assessed and collected. SEC. 3. That in all cases where an executor, administrator, or trustee shall have paid, or shall hereafter pay, any tax upon any legacy or distributive share of personal property under the provisions of the act approved June 13, 1898, entitled "An act to provide ways and means to meet war expenditures, and for other purposes," and amendments thereof, the Secretary of the Treasury be, and he is hereby, authorized and directed to refund, out of any money in the Treasury not otherwise appropriated, upon proper application being made to the Commissioner of Internal Revenue, under such rules and regulations as may be prescribed, so much of said tax as may have been collected on contingent beneficial interests which shall not have become vested prior to July 1, 1902. And no tax shall hereafter be assessed or imposed under said act approved June 13, 1898, upon or in respect of any contingent beneficial interest which shall not become absolutely vested in possession or enjoyment prior to said July 1, 1902. SEC. 4. That taxes which shall have accrued before the taking effect of the act of Apr. 12, 1902, entitled "An act to repeal war-revenue taxation, and for other purposes,' and since July 1, 1900, upon securities delivered or transferred to secure the future payment of money, are hereby remitted (act June 27, 1902, vol. 32, p. 406, secs. 1-4)... Redemption of Stamps (Internal Revenue) Indefinite appropriation of such sum of money as may be necessary to repay the amount or value paid for stamps which may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or which, through mistake, may have been improperly or unnecessarily used (R. S., p. 725, sec. 3689; acts May 12, 1900, vol. 81, p. 177, secs. 1-3; June 30, 1902, vol. 32, p. 506, sec. 1)..... Repayment of Taxes Erroneously Collected under Act of June 13, 1898– Indefinite appropriation to refund any internal-revenue taxes erroneously or illegally assessed and collected under the provisions of the war-revenue act of June 13, 1898, the claims for which may be presented to the Commissioner of Internal Revenue on or before Jan. 1, 1914 (act July 27, 1912, vol. 37, p. 240, secs. 1 and 2)............... Collecting Revenue from Customs Specific appropriation of $2,750.000 for the expenses of collecting the revenue from customs for each half year. [Repealed after June 30, 1913; act Aug. 24, 1912, vol. 37, p. 434.] That hereafter all payments made to collectors or other officers of the customs on account of fees earned and heretofore paid from the permanent indefinite appropriation provided for by section 1 of the act of June 19, 1886, shall be paid from the appropriation "Expenses of collecting the revenue from customs." [Heretofore paid from "Services to American vessels"] (R. S., p. 724, sec. 3687; act Mar. 4, 1907, vol. 34. p. 1315, sec. 1)........... Detection and prevention of frauds upon the customs revenue: Authority not to exceed $200.000 for detection and prevention of frauds upon the customs revenue, payable from the appropriation for collecting the revenue from customs (acts Mar. 3, 1879, vol. 20, p. 386, sec. 1; Apr. 27, 1904, vol. 33, p. 396, sec. 1; Aug. 24, 1912, vol. 37, p.434, sec. 1). 1 Estimate for 1915 on p. 520. Estimates of appropriations required for the service of the fiscal year ending June 30, 1915—Continued. 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. Total amount to be Amount to be ap- Amount appro priated for the fiscal year ending June 30, 1913. Repayment to Importers Excess of Deposits (Customs)— 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 appropriatea, 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 the date 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 of any other act of Congress relating to the revenue, together with copies of the rulings under which repayments were made (acts June 10, 1890, vol. 26, p. 140, sec. 24; Aug. 5, 1909, vol. 36, p. 103. sec. 28; act Oct. 3, 1913, vol. 38, p. 191, sec. III, par. Y. Debentures or Drawbacks, Bounties or Allowances (Customs)— Indefinite appropriation for the payment of debentures or drawbacks, bounties, and allowances, which are or may be authorized, and payable according to laws authoring them: Provided, That the collectors of customs shall be the disbursing agents to pay the same (R. S., p. 725, sec. 3689; acts Oct. 1, 1890, vol. 26, p. 617, sec. 25; Aug. 5, 1909, vol. 36, p. 90, sec. 25) Miscellaneous Indefinite Appropriations Payment for lands sold for direct taxes (R. S., p. 724, sec. 3689)... Refunding to national banking associations excess of duty (act Mar. 2, 1867, vol. 14, p. 572, sec. 1)............. Expenses of consols of 1930 (act Mar. 14, 1900, vol. 31, p. 48, sec. 11). Expenses of Panama Canal loan (act June 28, 1902, vol 32, p. 484, sec. 8). Expenses of 3 per cent certificates of indebtedness (act June 13, 1898, vol. 30, p. 466, sec. 32).. Refunding moneys erroneously received and covered (internal revenue) (R. S., p. 725, sec. 3689). Refunding internal-revenue tax on articles shipped to the Philippines (act Mar. 8, 1902, Surplus proceeds, property sold for internal-revenue taxes (R. S., p. 614, sec. 3195). Refund of duties on lace-making and other machines (act Feb. 7, 1913, vol. 37, p. 663, Refunding penalties or charges erroneously exacted (customs) (act June 26, 1884, vol. 23, p. 59, sec. 26)..... Proceeds of goods seized and sold (customs) (R. S., p. 726, sec. 3689). Unclaimed merchandise (customs) (R. S., p. 726, sec. 3689). Refunding duties on steel blooms (judgments) (uct Jan. 9, 1903, vol. 32, p. 764, sec. 1)... Extra pay to officers and men who served in the Mexican War (revenue marine) (act To promote the education of the blind (act June 25, 1906, vol. 34, p. 460, sec. 1). Philippine Special Fund, Customs. Special Funds. Philippine Special Fund, Internal Revenue. That all duties and taxes collected in the United States upon articles coming from the Philippine Archipelago and upon foreign vessels coming therefrom shall not be covered into the general fund of the Treasury of the United States, but shall be held as a separate fund and paid into the treasury of the Philippine Islands, to be used and expended for the government and benefit of said islands (act Mar. 8, 1902, vol. 32, p. 54, sec. 4). That there shall be levied, collected, and paid in the United States, upon articles, goods, wares, or merchandise coming into the United States from the Philippine Islands, a tax equal to the internal-revenue tax imposed in the United States upon the like articles, goods, wares, or merchandise of domestic manufacture * * *And provided further, That from and after the passage of this act all internal revenues collected in or for account of the Philippine Islands shall accrue intact to the general government thereof and be paid into the insular treasury (act Aug. 5, 1909, vol. 36, pp. 84, 85, sec. 5). Night Services for Lading and Unlading Vessels— Indefinite appropriation of the receipts from owners or agents of vessels, to be paid to customs officers and employees for extra services performed at night and on Sundays and holidays in connection with lading and unlading vessels (act Feb. 13, 1911, vol. 36, p. 901, sec. 5)........ Estimates of appropriations required for the service of the fiscal year ending June 30, 1915—Continued. Relief of the Indigent, Alaska Fund Special Fund. Indefinite appropriation of 10 per cent of the receipts from licenses collected outside of incorporated towns in Alaska, to be expended for the relief of persons in Alaska who are indigent and incapacitated through nonage, old age, sickness, or accident (acts Jan. 27, 1905, vol. 33, p. 616, sec. 1; Feb. 9, 1909, vol. 35, p. 601, sec. 7; Mar. 3, 1913, vol. 37, p. 728, sec. 1).. Total Permanent and Indefinite for Independent Offices.. UNDER THE DISTRICT OF COLUMBIA. Miscellaneous Indefinite Appropriations. Refunding Taxes, District of Columbia— For payment of amounts collected by the District erroneously, on account of taxes, fines, fees, and similar charges, which are returned to the respective parties who may have erroneously paid the same (chargeable to the revenues of the District of Columbia) (act June 11, 1878, vol. 20, pp. 102-108, secs. 3, 4).. Extension of Streets and Avenues, District of Columbia— In the various appropriations on account of extension of streets and avenues in the District of Columbia it has been the practice to make the payment of the amounts awarded as damages resulting from condemnation proceedings indefinite, inasmuch as no estimate could be made as to the amount that would be awarded by the jury of condemnation in the several causes (chargeable to the revenues of the District of Columbia) (act Mar. 3, 1899,2 vol. 30, p. 1345, sec. 6).. Payment of Canceled Checks, District of Columbia No expenditures have been made from this appropriation for some time past, and it is presumed no payments will be made during 1915 (act June 30, 1898, vol. 30, p. 543, Estimated for in the District of Columbia chapter, page 707 (acts June 11, 1878, vol. 20, pp. 102-107, secs. 1-5; July 1, 1882, vol. 22, p. 144, sec. 2). Industrial Home School Fund, District of Columbia This fund is derived from collections made on account of sale of farm and greenhouse products by inmates of said school, and is used for miscellaneous expenses of maintenance, etc., on account of that institution (act June 11, 1896, vol. 29, p. 411, sec. 1).. Industrial Home School for Colored Children Fund, District of Columbia— This fund arises from receipts, as explained in the preceding paragraph (act May 26, 1908, vol. 35, p. 306, sec. 1).. Militia Fund from Fines, District of Columbia— This fund is derived from fines imposed upon officers and men of the District Militia, and is used for the payment of clerical and miscellaneous expenses of the said militia (act Mar. 1, 1901, vol. 31, p. 845, sec. 1)..... 1 Continuing in effect act legislative assembly Jan. 19, 1872. $92, 943, 000.00 $93, 686, 000. 00 $38, 513, 649. 18 57, 630.00 56, 695. 12 56,695. 12 28,000.00 28,000. 00 26, 827. 77 150.00 Estimates of appropriations required for the service of the fiscal year ending June 30, 1915-Continued. Miscellaneous Trust Fund Deposits, District of Columbia— This fund is derived from deposits made by property owners, corporations, and others on account of work to be performed by the District in connection with cuts in streets, special sewers, and various engineering projects, the whole cost of which is payable by the depositor; there are also carried in this account several bequests for the benefit of certain charitable and religious institutions, and as a fund to provide awards or prizes for excellence in school work (act Apr. 27, 1904, vol. 33, p. 368, sec. 1).. Washington Redemption Fund, District of Columbia This fund is derived from the collections on account of payments made by persons redeeming their property which has previously been sold for taxes; payments from this fund are made to the various holders of certificates representing purchases of such unpaid taxes (act June 11, 1878, vol. 20, pp. 102-108, secs. 1-15).. Permit Fund, District of Columbia— This fund is derived from deposits made by property owners for various improvements, sewers, etc., of which the half cost is paid by said owners (act Aug. 7, 1894, vol. 28, p. 247, sec. 1)... Surplus Fund, District of Columbia This fund is derived from amount of surplus paid at tax sales by purchasers of tax-sale certificates on account of property sold for taxes; upon the redemption of the property by the owner, the surplus reverts to the original depositor (act June 11, 1878, vol. 20, pp. 102-108, secs. 1-15).. Police Relief Fund, District of Columbia This fund is derived from retentions from pay of members of the Metropolitan police force of $1 per month, collections on account of police-court fines, and collections on account of dog taxes, the last two items being used to make up any deficiencies in said fund; payments are made to pensioners under said fund pursuant to law (act Feb. 25, 1885, vol. 23, pp. 316, 317, sec. 1)................... Firemen's Relief Fund, District of Columbia The same remarks apply as to police relief fund (act Feb. 25, 1885, vol. 23, pp. 316, 317, sec. 1)... Outstanding Liabilities, District of Columbia This fund is derived from funds to the credit of disbursing officers of the District to meet checks issued and outstanding for a period of 3 years and over, the said funds being transferred from the disbursing officer's official credit to the credit of this fund (act Apr. 28, 1904, vol. 33, p. 574, secs. 1, 2)......................... Guarantee Fund, District of Columbia This fund is derived from deposits made by the Treasurer of the United States on account of amounts deducted to meet costs of work found defective or needing repair under contracts made with the District by various contractors, said sums being deducted from the retentions held under their various contracts, as guarantee for 1 and 5 year periods, respectively (act June 11, 1878, vol. 20, pp. 102-108, secs, 1–15).......... Redemption of Tax-Lien Certificates, District of ColumbiaRedemption of Assessment Certificates, District of Columbia— Washington Special Tax Fund, District of Columbia-- $100.00 $400.00 These funds are created in connection with the tax system under acts of Congress, and represent moneys deposited for the redemption of the various certificates of the District issued thereunder. No expenditure is anticipated on account of said funds during 1915 (act June 11, 1878, vol. 20, pp. 102-108, secs. 1–15). 854, 700.00 755, 600.00 809, 393. 42 Total Permanent and Indefinite under the District of Columbia.... UNDER THE WAR DEPARTMENT. Arming and Equipping the Militia Specific appropriation of $2,000,000 annually for the purpose of providing arms, ord- |