or have in possession of said property so embezzled, stolen, or purloined, shall be punished therefor by imprisonment at hard labor in the penitentiary not exceeding five years, or by a fine not exceeding five thousand dollars, or both, at the discretion of the court before which he shall be convicted.-Act of Mar. 3 1875 (18 Stat., 479).

1116. Receiving, etc., stolen public property.-Whoever shall receive, concéal, or aid in concealing, or shall have or retain in his possession with intent to convert to his own use or gain, any money, property, record, voucher, or valuable thing whatever, of the moneys, goods, chattels, records, or property of the United States, which has theretofore been embezzled, stolen, or purloined by any other person, knowing the same to have been so embezzled, stolen, or purloined, shall be fined not more than five thousand dollars, or imprisoned not more than five years, or both; and such person may be tried either before or after the conviction of the principal offender.-See. 48, act of Mar. 4, 1909 (35 Stat., 1098).

ESTIMATES.

1117. Annual estimates to be submitted to Congress.-All annual estimates for the public service shall be submitted to Congress through the Secretary of the Treasury, and shall be included in the Book of Estimates prepared under his direction.-Sec. 3669, R. S.

1118. Departmental estimates to be furnished for Book of Estimates before October 15 annually, etc.-Hereafter it shall be the duty of the heads of the several executive departments, and of other officers authorized or required to make 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 herein required 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.-Sec. 5, act of Mar. 3, 1901 (31 Stat., 1009).

1119. Estimates of appropriations and for deficiencies to be transmitted through Secretary of Treasury, etc.-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 shall 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.-Sec. 2, July 7, 1884 (23 Stat., 254).

1120. Estimates to follow order of preceding year's appropriations.—Hereafter the estimates for expenses of the Government except those for sundry civil expenses, shall be prepared and submitted each year according to the order and arrangement of the appropriation acts 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 estimates.-Sec. 4, act of June 22, 1906 (34 Stat., 448).

1121. Annual estimates to be made as now required by law.—Until otherwise provided by law, the regular annual estimates of appropriations for expenses of the Government of the United States shall be prepared and submitted to Congress, by those charged with the duty of such preparation and submission, only in the form and at the time now required by law, and in no other form and at no other time.-Sec. 9, act of Aug. 23, 1912 (37 Stat., 415).

1122. All estimates to be included in Book of Estimates; special or additional estimates to state necessity, etc.-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 Secre tary 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.-Sec. 4, act of June 22, 1906 (34 Stat., 448).

1123. Manner of communicating estimates.-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. They shall also give references 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 Statutes, as the case may be, and the section of the act in which the authority is to be found.-Sec. 3660, R. S.

1124. 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 Office, for the use of his department or public office, shall include in his annual estimate for appropriations for the next fiscal year such sum or sums as may to him seem necessary printing and binding, to be executed under the direction of the Congressional Printer."-Sec. 3661, R. S.

"for

NOTE. The Congressional Printing Office was designated the Government Printing Office and the Congressional Printer was designated the Public Printer by provisions of act of July 31, 1876 (19 Stat., 102), superseded by the printing and binding act of Jan. 12, 1895.

1125. Requisites of estimates for appropriations for public works. 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 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 amount asked for is in excess of the original estimate, the full reasons for the excess, and the extent of the

anticipated excess, shall be also stated.-Sec. 3663, R. S., as amended by act of Feb. 27, 1877 (19 Stat., 249).

1126. Amount of outstanding appropriations to be designated.—The head of each department, in submitting to Congress his estimates of expenditures 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.-Sec. 3665, R. S.

1127. Estimates for salaries.—All estimates for the compensation of officers authorized by law to be employed shall be founded upon the express provisions of law, and not upon the authority of executive distribution.—Sec. 3662, R. S.

1128. Estimates for payment of judgments.—Hereafter 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 appropriations are required to be transmitted.—Act of Apr. 27, 1904 (33 Stat., 422).

1129. Estimates of expenditures for repairs, etc., of public buildings.—Hereafter the Secretary of the Treasury shall annually report to Congress in the Book of Estimates a statement of the expenditure 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 appropriations.-Act of Aug. 30, 1890 (26 Stat., 374).

1130. Estimates for transportation of the Army and its supplies.-Estimates for the next fiscal year shall be submitted to the Congress of the United States covering transportation of the Army and its supplies in one estimate, and additional estimates shall be submitted covering other items heretofore carried in appropriation bills under the head of transportation of the Army and its supplies. Act of Mar. 2, 1907 (34 Stat., 1170).

1131. Estimates not conforming to requirements 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 twentysecond, nineteen hundred and six, under direction of the Secretary of the Treasury, be rearranged so as to comply with said requirements of law.—Sec. 4 act of Mar. 4, 1909 (39 Stat., 907).

1132. Statement of sales of old material.—A detailed statement of the proceeds of all sales of old material, condemned stores, supplies, or other public property of any kind except materials, stores, or supplies sold to officers and soldiers of the Army, or to exploring or surveying expeditions authorized by law shall be included in the appendix to the Book of Estimates.-Sec. 3672, R. S., as amended by act of Feb. 27, 1877 (19 Stat., 249).

1133. Same-Separate communication to be submitted.—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.-Sec. 6, act of June 25, 1910 (36 Stat., 778).

1134. Estimates affecting revenues of District of Columbia.-That hereafter copies of all estimates of appropriations in any way affecting the revenues of the District of Columbia shall be furnished to the Commissioners of said District on or before October first of each year.-Sec. 6, act of Mar. 3, 1917 (39 Stat., 1046).

1135. Special or additional estimates to conform to section 4, act of June 22, 1906.-The Secretary of the Treasury shall not hereafter transmit special or additional estimates of appropriations to Congress unless they shall conform to the requirements of section four of the Act approved June twenty-second, nineteen hundred and six (Thirty-fourth Statute, page four hundred and fortyeight). Sec. 4, act of Sept. 8, 1916 (39 Stat., 830).

1136. Commencement of fiscal year.-The fiscal year of the Treasury of the United States in all matters of accounts, .receipts, expenditures, estimates, and appropriations, * * shall commence on the first day of July in each year; and all accounts of receipts and expenditures required by law to be published annually shall be prepared and published for the fiscal year as thus established.-Sec. 237, R. S., as amended by act of Oct. 1, 1890 (26 Stat., 646).

1137. Additional explanations 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 are not heretofore usual are introduced into such estimates for 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.-Sec. 3664, R. S.

1138. Estimates for general or lump-sum appropriations; statements required, etc.-Section six of the sundry civil appropriation act approved August twenty-fourth, nineteen hundred and twelve, is amended to read as follows: "SEC. 6. That there shall be submitted hereafter, in the annual Book of Estimates, following every estimate for a general or lump-sum appropriation, except public buildings or other public works constructed under contract, a statement showing in parallel columns:

"First. The number of persons, if any intended to be employed and the rates of compensation of each, and the amounts contemplated to be expended for each of any other objects or classes of expenditures specified or contemplated in the estimate, including a statement of estimated unit cost of any construction work proposed to be done; and

"Second. The number of persons, if any, employed at the rate of compensation paid each, and the amounts expended for each other object or class of expenditure, and the actual unit cost of any construction work done, out of the appropriation corresponding to the estimate so submitted, during the completed fiscal year next preceding the period for which the estimate is submitted. "Other notes shall not be submitted following any estimate embraced in the annual Book of Estimates other than such as shall suggest changes in form or order of arrangement of estimates and appropriations and reasons for such changes."-Sec. 10, act of Aug. 1, 1914 (38 Stat., 680).

1139. Same-Uniform methods to be prescribed, etc.-The information required in connection with estimates for general or lump-sum appropriations by section ten of the sundry civil appropriation act, approved August first, nineteen hundred and fourteen, shall be submitted hereafter according to uniform and concise methods, which shall be prescribed by the Secretary of the Treas ury, but with reference to estimates for pay of mechanics and laborers there shall be submitted in detail only the ratings and trades and the rates per diem paid or to be paid.-Sec. 4, act of July 1, 1916 (39 Stat., 336).

1140. Official to be designated by each department to supervise and prepare, etc.-Hereafter the head of each executive department and other Government establishment shall, on or before July first in every fiscal year, designate from among the officials employed therein one person whose duty it shall be to supervise the classification and compilation of all estimates of appropriations, including supplemental and deficiency estimates to be submitted by such department or establishment. In the performance of their duties persons so designated shall have due regard for the requirements of all laws respecting the preparation of estimates, including the manner and time of their submission through the Treasury Department to Congress; they shall also, as nearly as may be practicable, eliminate from all such estimates unnecessary words and make uniform the language commonly used in expressing purposes or conditions of appropriations.-Sec. 3, act of June 23, 1913 (38 Stat., 75).

EXCHANGE OF.

1141. Restriction governing.-No exchange of funds shall be made by any disbursing officer or agent of the Government of any grade or denomination whatsoever, or connected with any branch of the public service, other than an exchange for gold, silver, United States notes, and national-bank notes; and every such disbursing officer, when the means for his disbursements are furnished to him in gold, silver, United States notes, or national-bank notes, shall make his payments in the moneys so furnished; or when they are furnished to him in drafts, shall cause those drafts to be presented at their place of payment, and properly paid according to law, and shall make his payments in the money so received for the drafts furnished, unless, in either case, he can exchange the means in his hands for gold and silver at par. And it shall be the duty of the head of the proper department immediately to suspend from duty any disbursing officer or agent who violates the provisions of this section, and forthwith to report the name of the officer or agent to the President, with the fact of the violation, and all the circumstances accompanying the same, and within the knowledge of the Secretary, to the end that such officer or agent may be promptly removed from office, or restored to his trust and the performance of his duties as the President may deem just and proper.-Sec. 3651, R. S.

LOST FUNDS AND PROPERTY.

1142. Credit for lost funds.-Whenever the Court of Claims ascertains the facts of any loss by any paymaster, quartermaster, commissary of subsistence, or other disbursing officer, in the cases hereinbefore provided, to have been without fault or negligence on the part of such officer, it shall make a decree setting forth the amount thereof, and upon such decree the proper accounting officers of the Treasury shall allow to such officer the amount so decreed, as a credit in the settlement of his accounts.-Sec. 147, act of Mar. 3, 1911 (36 Stat., 1137).