sources shall not be available for expenditure, but must be carried into the Treasury to the credit of miscellaneous receipts.

Appropriations for the construction of hospitals and quarantine stations have generally been made to the Supervising Architect of the Treasury and disbursed by him. However, the appropriations for construction of Public Health Service hospitals during the fiscal year 1919 and later years have been made direct to the service. During these years, however, the appropriations for additions to Marine Hospitals have been made to the Supervising Architect.

The tables on the pages 265 to 272 show the appropriations made directly for the benefit of the service for 1875, for every fifth year from 1885 to 1910, and from 1914 to 1922. No account is taken of appropriations for "certified claims" made as a result of the exhaustion or lapse of an appropriation. These are generally small. Expenditures are shown only for appropriations disbursed by the Public Health Service. The service also shares in several general appropriations made to the Treasury Department. For the printing of publications and for minor repairs and equipment for marine hospitals and quarantine stations, the service is entirely dependent on appropriations made to the Treasury Department or to the Supervising Architect of the Treasury. The following statement of expenditures for the fiscal year 1920 shows the extent to which these appropriations were used during that

In the following statements the expenditures for the fiscal years 1914 to 1919 are given, unless otherwise noted, on the accrual basis that is, the statements show all expenditures on account of the appropriation for the year mentioned regardless of whether the disbursements were made during the current fiscal year or in the two succeeding fiscal years during which the money was available. The figures for expenditures for the fiscal years preceding 1910 show the disbursements actually made during the year plus the outstanding liabilities. The expenditures for the fiscal years 1910, 1920, and 1921, are given on the cash basis-the figures showing the disbursements made during the year; as appropriations are available during the two following years for payments of outstanding liabilities, the figures are not final for these years.

The financial statements in the annual reports of the Public Health Service give figures for one year only on the cash basis, and do not contain a final statement of the expenditures from each appropriation. For the fiscal years 1914 to 1919, the figures on expenditures have been compiled from the Treasury Department report entitled "Combined statement of the receipts and disbursements, balances, etc., of the United States." That report shows the amount carried to the surplus at the end of the second year succeeding the one for which the appropriation is made, and the difference between the amount appropriated and the amount carried to the surplus is the amount expended on the accrual basis. As that report did not show the amount carried to the surplus during the fiscal year 1910, it is not possible to give figures for that year on the accrual basis.

In the tables giving figures for 1910 and later years the expenditures by agencies other than the Public Health Service have not been given, as most of these appropriations are available until expended and the reports do not show the amount expended each year.

The appropriation act for the fiscal year 1923 made several changes in the method of appropriation. Some of the minor items were consolidated with other general appropriations, and several of the appropriations were increased by reason of the fact that the receipts were no longer made available for expenditure, all receipts of every character being covered into the Treasury as miscellaneous receipts. The several heads of appropriation and the amounts appropriated for the fiscal year 1923 are as follows:

Salaries, Office of the Surgeon General

Pay, allowance, and commutation of quarters of commissioned medical officers and pharmacists

$ 92,970

913,560

Medical examinations, including miscellaneous expenses of hospital operation

5,627,394

Quarantine Service

739,000

Expenses, Division of Venereal Diseases

175,000

Allotments to States for cooperative work in prevention and control of venereal divisions

225,000

APPROPRIATIONS AND EXPENDITURES: 1875, AND BY 5 YEAR PERIODS, 1885 TO 1905, IN CLUSIVE

APPROPRIATIONS AND EXPENDITURES. FISCAL YEARS 1910 AND 1914 TO 1922, INCLUSIVE