portation Act, 1920, including the employment of necessary special accounting agents or examiners, $525,000.

To enable the Interstate Commerce Commission to keep informed regarding and to enforce compliance with acts to promote the safety of employees and travelers upon railroads; the act requiring common carriers to make reports of accidents and authorizing investigations thereof; and to enable the Interstate Commerce Commission to investigate and test block-signal and train-control systems and appliances intended to promote the safety of railway operation, as authorized by the joint resolution approved June 30, 1906, and the provision of the Sundry Civil Act approved May 27, 1908, including the employment of inspectors, and per diem in lieu of subsistence when allowed pursuant to section 13 of the Sundry Civil Appropriation Act approved August 1, 1914, $325,000.

For all authorized expenditures under the provisions of the Act of February 17, 1911, "To promote the safety of employees and travelers upon railroads by compelling common carriers engaged in interstate commerce to equip their locomotives with safe and suitable boilers and appurtenances thereto,” and amendment of March 4, 1915, extending “the same powers and duties with respect to all parts and appurtenances of the locomotive and tender," including such stenographic and clerical help to the chief inspector and his two assistants as the Interstate Commerce Commission may deem necessary, and for per diem in lieu of subsistence when allowed pursuant to Section 13 of the Sundry Civil Appropriation Act approved August 1, 1914, $290,000.

Valuation of property of carriers: to enable the Interstate Commerce Commission to carry out the objects of the act entitled "An Act to amend an Act entitled 'An Act to regulate commerce,' approved February 4, 1887, and all Acts amendatory thereof," by providing for a valuation of the several classes of property of carriers subject thereto and securing information concerning their stocks, bonds, and other securities, approved March 1, 1913, including per diem in lieu of subsistence when allowed pursuant to Section 13 of the Sundry Civil Appropriation Act approved August 1, 1914, and including not exceeding $20,000 for rent of buildings in the District of Columbia, $1,300,000: Provided, That this appropriation shall not be available for rent of buildings in the District of Columbia if suitable space is provided by the Public Buildings Commission.

For printing and binding, $150,000, including not to exceed $10,000 to print and furnish to the States at cost report-form blanks.

APPENDIX 5

FINANCIAL STATEMENT

EXPLANATORY NOTE

Statements showing appropriations, receipts, expenditures and other financial data for a series of years constitute the most effective single means of exhibiting the growth and development of a service. Due to the fact that Congress has adopted no uniform plan of appropriation for the several services and that the latter employ no uniform plan in respect to the recording and reporting of their receipts and expenditures, it is impossible to present data of this character according to any standard scheme of presentation. In the case of some services the administrative reports contain tables showing financial conditions and operations of the service in considerable detail; in other financial data are almost wholly lacking. Careful study has in all cases been made of such data as are available, and the effort has been made to present the results in such a form as will exhibit the financial operations of the services in the most effective way that circumstances permit.

The Interstate Commerce Commission receives regular annual appropriations from Congress, from which it pays all expenses including rent of building in the District of Columbia but excluding printing and binding prior to the fiscal year 1923. For the earlier years the appropriation for printing and binding was made to the Public Printer, and allotments were made by law to the Executive departments and separate independent establishments. Each allotment was a book credit, against which were charged the cost of work ordered. Beginning with the fiscal year 1923 the appropriation for printing and binding were made direct to the departments and independent establishments, but the work continued to be done at the Government Printing Office. In the following statement appropriations include all deficiency amounts with the exception of "auditors certified claims." These are generally small

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