5. Total amount of; how determined.-Hereafter the total amount appropriated in the various paragraphs of an appropriation act shall be determined by the correct footing up of the specific sums or rates appropriated in each paragraph contained therein unless otherwise expressly provided.--Act of May 28, 1896 (29 Stat., 148).

6. For contingent expenses; how apportioned.-All appropriations made for 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 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 provisions of ths 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.-Sec. 3679, R. S., as amended by acts of Mar. 3, 1905 (33 Stat., 1257) and Feb. 27, 1906 (34 Stat., 49).

7. For equipment of bakehouses and post bakeries, etc.-For the equipments of bakehouses to carry on post bakeries; for the necessary furniture, textbooks, paper, and equipments for the post schools and libraries; for the tableware and mess furniture for kitchens and mess halls, each and all for the enlisted men of the Army.-Annual appropriation acts.

8. Supplies, Services, and Transportation; combination of funds as.—That all the money hereinbefore appropraited under the titles Subsistence of the Army, Regular Supplies—Quartermaster Corps, Incidental Expenses-Quartermaster Corps, Transportation of the Army and its Supplies, Water and Sewers at Military Posts, and Clothing and Camp and Garrison Equipage shall be disbursed and accounted for by officers and agents of the Quartermaster Corps as Supplies, Services, and Transportation, Quartermaster Corps," and for that purpose shall constitute one fund.-Act of Mar. 4, 1915 (38 Stat., 1078), and subsequent annual appropriation acts.

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9. Available for purchases for future years.-Hereafter funds appropriated for support of the Army may be used for the procurement of supplies to be held in store for issue to the Army during subsequent fiscal years.-Act of Mar. 4, 1915 (38 Stat., 1079).

10. Annual report to be rendered to Congress.-The Secretary of War shall make an annual report to Congress containing a statement of the appropriations

of the preceding fiscal year for the Department of War, showing the amount appropriated under each specific head of appropriation, the amount expended under each head, and the balance which, on the thirtieth day of June preceding such report, remained unexpended. Such reports shall be accompanied by estimates of the probable demands which may remain on each appropriation.— Sec. 228, R. S.

11. Unexpended balances remaining on books of Treasury for two ycars.— From and after the first day of July, eighteen hundred and seventy-four, 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 named in this proviso shall continue available until otherwise crdered by Congress: * * * And provided further, That this section shall not operate to prevent the fulfillment of contracts existing at the date of the passage of this act.—Act of June 20, 1874 (18 Stat., 110), as amended by scc. 4, act of June 14, 1878 (20 Stat., 130).

12. Uncxpended balances, diversion of, construcd as a new appropriation.The reappropriation and diversion of the unexpended balance of any appropriation to a purpose other than that for which it was originally made shall be construed and accounted hereafter as a new appropriation and the unexpended balance shall be reduced by the sum proposed to be so diverted.-Scc. 4, act of Mar. 4, 1915 (38 Stat., 1161).

APPLICATION OF BALANCES.

13. To be applied only to expenses incurred during year.-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 the payment of expenses 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 permanent or indefinite appropriations.—Sec. 3690, R. S.

14. Disposition of after two years.-All balances of appropriations which shall have remained on the books of the Treasury, without being drawn 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 Tresury to the Auditor of the Treasury, whose duty it is to settle accounts thereunder, and the auditor shall examine the books of his office; and if it appears that such balances will not be required for this purpose, then the Secretary may include such balances in his surplus-fund warrant, whether the head of the proper departments 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 thus treated.-Sec. 3691, R. S.

15. Construction of public buildings; how long available; disposition of balances.-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.— Act of June 23, 1874 (18 Stat., 275).

16. Accruing from lapsed salaries.-Thereafter all moneys accruing from lapsed salaries, or from unused appropriations for salaries, shall be covered into the Treasury.-Sec. 4, act of Aug. 5, 1882 (22 Stat., 255).

LIMITATIONS GOVERNING.

17. Official or clerical compensation.—No moneys appropriated for contingent. incidental, or miscellaneous purposes shall be expended or paid for official or clerical compensation.-Sec. 3682, R. S.

18. Post gardens and exchanges.-Hereafter no money appropriated for the support of the Army shall be expended for post gardens or exchanges, but this proviso shall not be construed to prohibit the use by post exchanges of public buildings or public transportation when, in the opinion of the Quartermaster General, not required for other purposes.--Act of July 16, 1892 (27 Stat., 178).

19. Horse races; expenses of officers, enlisted men, or horses attending.— Hereafter no part of this or any other appropriation shall be expended for defraying expenses of officers, enlisted men, or horses in attending or taking part in horse shows or horse races; but nothing in this proviso shall be held to apply to the officers, enlisted men, and horses of any troop, battery, or company which shall, by order or permission of the Secretary of War, and within the limits of the United States, attend any horse show or any State, county. or municipal fair, celebration, or exhibition.-Act of Apr. 27, 1914 (38 Stat., 363).

20. Accountants or other experts.-That no part of any money appropriated in this or any other act shall be used for compensation or payment of expenses of accountants or other experts in inaugurating new or changing old methods of transacting the business of the United States or the District of Columbia unless authority for employment of such service or payment of such expenses is stated in specific terms in the act making provision therefor and the rate of compensation for such services or expenses is specifically fixed therein, or to be used for compensation of or expenses for persons, aiding or assisting such accountants or other experts, unless the rate of compensation of or expenses for such assistants is fixed by officers or employees of the United States or District of Columbia having authority to do so, and such rates of compensation or expenses so fixed shall be paid only to the person so employed.-Sec. 5, act of Apr. 6, 1914 (38 Stat., 335).

21. Typewriting machines.-That no part of any money appropriated by this act shall be used during the fiscal year nineteen hundred and sixteen for the purchase of any typewriting machine at a price in excess of the lowest price paid by the Government of the United States for the same make and substantially the same model of machine during the period of the fiscal years nineteen hundred and thirteen and nineteen hundred and fourteen; such price

shall include the value of any typewriting machine or machines given in exchange, but shall not apply to special prices granted on typewriting machines used in schools of the District of Columbia or of the Indian Service.-Sec. 5, act of Mar. 3, 1915 (38 Stat., 886).

NOTE. Substantially this same provision appears in subsequent annual appropria

tion acts.

22. Expenditures not to exceed appropriations.-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 unless such contract or obligation is authorized by law. Sec. 3679, R. S., as amended by acts of Mar. 3, 1905 (33 Stat., 1257), and Feb. 27, 1906 (34 Stat., 49).

23. Motor-propelled or horse-drawn passenger-carrying vehicles.-No appropriation made in this or any other act shall be available for the purchase of any motor-propelled or horse-drawn passenger-carrying vehicle for the service of any of the executive departments or other Government establishments, or any branch of the Government service, unless specific authority is given therefor, and after the close of the fiscal year nineteen hundred and fifteen there shall not be expended out of any appropriation made by Congress any sum for purchase, maintenance, repair, or operation of motor-propelled or horse-drawn passenger-carrying vehicles for any branch of the public service of the United States unless the same is specifically authorized by law, and in the estimates for the fiscal year nineteen hundred and sixteen and subsequent fiscal years there shall be submitted in detail estimates for such necessary appropriations as are intended to be used for purchase, maintenance, repair, or operation of all motor-propelled or horse-drawn passenger-carrying vehicles, specifying the sums required, the public purposes for which said vehicles are intended, and the officials or employees by whom the same are to be used.-Sec. 5, act of July 16, 1914 (38 Stat., 508).

NOTE.-Held, that ordinary motorcycles are passenger-carrying vehicles within the prohibition of the act.-Comp. Treas., Sept. 8, 1916, W. D. Bulletin No. 39, Oct. 6, 1916.

BONDS-OFFICERS.

24. Of disbursing officers.-All officers of the Quartermaster's, Subsistence, and Pay Departments, the chief medical purveyor and assistant medical purveyor, and all storekeepers shall, before entering upon the duties of their respective offices, give good and sufficient bond to the United States, in such sums as the Secretary of War may direct, faithfully to account for all public moneys and property which they may receive. The President may, at any time, increase the sums so prescribed. (But the Quartermaster General shall not be liable for any money or property that may come into the hands of the subordinate officers of his department.)-Sec. 1191. R. S., as amended by act of Feb. 27, 1877 (19 Stat., 243). (See par. 25.)

25. Provisions of section 1191, R. S., waived; when.-That hereafter the provisions of section eleven hundred and ninety-one of the Revised Statutes of the United States may, in the discretion of the Secretary of War, be waived in the cases of officers of the Quartermaster Corps who are not accountable for public funds or public property.--Act of August 29, 1916 (39 Stat., 626).

26. Increase of bonds.- *

* *

The President is authorized, if in his opinion the interest of the United States requires the same, to regulate and increase the sums for which bonds are, or may be, required by law, of all paymasters in the Army, commissary general, and all other officers employed in the disbursement of the public moneys, under the direction of the War or Navy Departments.-Sec. 3639, R. S.

27. Of special agents.-Whenever it becomes necessary for the head of any department or office to employ special agents, other than officers of the Army or Navy, who may be charged with the disbursement of public moneys, such agents shall, before entering upon duty, give bond in such form and with such security as the head of the department or office employing them may approve.-Sec. 3614, R. S.

EXAMINATION AND RENEWAL OF.

28. Examination of; how often.-Hereafter every officer required by law to take and approve official bonds shall cause the same to be examined at least once every two years for the purpose of ascertaining the sufficiency of the sureties thereon; and every officer having power to fix the amount of an official bond shall examine it to ascertain the sufficiency of the amount thereof and approve or fix said amount at least once in two years and as much oftener as he may deem it necessary.—Sec. 5, act of Mar. 2, 1895 (28 Stat., 807).

29. Renewal of; how often.-Hereafter every officer whose duty it is to take and approve official bonds shall cause all such bonds to be renewed every four years after their dates, but he may require such bonds to be renewed or strengthened oftener if he deem such action necessary. In the discretion of such officer the requirements of a new bond may be waived for the period of service of a bonded officer after the expiration of a four-year-term of service pending the appointment and qualification of his successor.-Ibid.

30. Renewal of, disbursing officers.-All disbursing officers of the pay department shall renew their bonds or furnish additional security at least once in four years, and as much oftener as the President may direct.-Sec. 1192, R. S.

LIABILITY OF SURETIES; RELEASE.

31. Nonperformance of requirements not to affect liability.—The nonperformance of any requirement of this section on the part of any official of the Government shall not be held to affect in any respect the liability of principal or sureties on any bond made or to be made to the United States.-Act of Mar. 2, 1895 (28 Stat., 807.)

32. Duration of liability.-The liability of the principal and sureties on all official bonds shall continue and cover the period of service ensuing until the appointment and qualification of the successor of the principal—Ibid.

33. Deficiencies to be reported.-Hereafter, whenever any deficiency shall be discovered in the accounts of any official of the United States, or of any officer disbursing or chargeable with public money, it shall be the duty of the accounting officers making such discovery to at once notify the head of the department having control over the affairs of said officer of the nature and amount of said deficiency, and it shall be the immediate duty of said head of department to at once notify all obligors upon the bond or bonds of said official of the nature of