The Bureau of Foreign and Domestic Commerce

in this country for interment, and for the ordinary expenses of such interment at their post or at home, $1,500.

Transportation of families and effects of officers and employees: To pay the itemized and verified statements of the actual and necessary expenses of transportation and subsistence, under such regulations as the Secretary of Commerce may prescribe, of families and effects of officers and employees of the Bureau of Foreign and Domestic Commerce in going to and returning from their posts, or when traveling under the order of the Secretary of Commerce, but not including any expenses incurred in connection with leave of absence of the officers and employees of the Bureau of Foreign and Domestic Commerce, $15,000: Provided, That no part of said sum shall be paid for transportation on foreign vessels without a certificate from the Secretary of Commerce that there are no American vessels on which such officers and clerks may be transported.

For all necessary expenses, including personal services in the District of Columbia and elsewhere, purchase of books of reference and periodicals, rent outside of the District of Columbia, traveling and subsistence expenses of officers and employees, and all other necessary incidental expenses not included in the foregoing, to enable the Bureau of Foreign and Domestic Commerce to collect and compile information regarding the restrictions and regulations of trade imposed by foreign countries, $25,000.

For all necessary expenses, including personal services in the District of Columbia and elsewhere, purchase of lists of foreign buyers, books of reference, traveling and subsistence expenses of officers and employees, and all other incidental expenses not included in the foregoing, to enable the Bureau of Foreign and Domestic Commerce to collect and compile a directory of foreign buyers, $10,000.

1923-Act of March 4, 1923 (42 Stat. L., 1485)-An Act for the relief of certain disbursing agents under the Department

of Commerce.

[SEC. 1.] That the General Accounting Office is hereby authorized and directed to allow credit in the respective accounts of disbursing agents under the Department of Commerce for payments of loss by exchange on salary and per diem checks issued under appropriations respectively for the fiscal years 1917 to 1922, inclusive, containing a provision for "exchange on official checks," the accounts of which payments may have been heretofore settled or may hereafter become the matter of settlement.

1923-Act of March 4, 1923 (42 Stat. L., 1536)—An Act Making

appropriations to supply deficiencies in certain appropriations for the fiscal year ending June 30, 1923, and prior fiscal years, to provide supplemental appropriations for the fiscal year ending June 30, 1924, and for other purposes.

BUREAU OF FOREIGN AND DOMESTIC COMMERCE

Investigating sources of crude rubber: To enable the Department of Commerce to investigate and report upon the possibilities of developing

the rubber plantation industry in the Philippine Islands and Latin-America; to investigate the conditions of production and marketing of other essential raw materials for American industries including nitrates and sisal; and to investigate related problems in the development of the foreign trade of the United States in agricultural and manufactured products, including personal services in the District of Columbia and elsewhere; and all other necessary expenses in connection therewith, $500,000, to remain available until June 30, 1924: Provided, That of this sum such amount as the President may in his discretion direct, not exceeding $100,000, shall be made available to the Department of Agriculture for such exploration of rubber-producing regions and such studies and experiments with rubber-producting plants in the United States, the Philippine Islands, and elsewhere, as may be found advisable.

Customs statistics: For all expenses necessary for the operation of the section of customs statistics now located in the customhouse, New York, New York, transferred to the Department of Commerce from the Treasury Department by the Act approved January 5, 1923, and in addition to the appropriations made available by said Act, including personal services in the District of Columbia and elsewhere; rent of or purchase of tabulating, punching, sorting, and other mechanical labor-saving machinery or devices, including adding, typewriting, billing, computing, mimeographing, multigraphing, photostat, and other duplicating machines and devices, including their exchange and repair; telegraph and telephone service; subsistence and traveling expenses of officers and employees while traveling on official business; freight, express, and drayage; tabulating cards, stationery and miscellaneous office supplies, furniture and equipment, ice, water, heat, light, and power, street-car fare, and all other necessary and incidental expenses not included in the foregoing, $150,000, to remain available until June 30, 1924.

APPENDIX 5

FINANCIAL STATEMENTS

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 appropriations 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 others 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 tables that follow show the appropriations for the fiscal years 1913 to 1924 (or since the creation of the Bureau) and the expenditures for the fiscal years 1913 to 1923. The appropriations include all deficiencies except those known as certified claims, which are made when the appropriation is exhausted or after it is no longer available. These, however, are generally small. The expenditures for the fiscal years 1913 to 1921 are figured on the accrual basis; that is, the amount given as expended represents the total expenditures out of that appropriation regardless of whether the money was expended during the current fiscal year or during the two succeeding fiscal years in which the money was available. The expenditures for 1922 and 1923 are figured on the cash basis, and the figures are not final.

The appropriations given below include only those made directly to the Bureau. In addition it shares in the general appropriations

made to the Department of Commerce for printing and binding and for stationery and other supplies. The cost of printing was $163,639.24 during the fiscal year 1921, $144,508.61 during the fiscal year 1922, and $181,442.45 during the fiscal year 1923. The cost of stationery and other supplies is not given in the published reports.

Prior to January 1, 1923, the expenses of the Bureau of Customs Statistics in New York, which compiled the monthly foreign trade statistics, were paid from the appropriation for collecting the revenue from customs, made to the Treasury Department. The annual cost of this work was about $180,000. The act of January 5, 1923 (42 Stat. L., 1109) transferring the compilation of statistics to the Department of Commerce also provided that the portion of the appropriation for collecting the revenue from customs used for statistical work should also be transferred to the Department of Commerce.

In New York, Boston, San Francisco, and New Orleans, the district offices of the Bureau occupy quarters in public buildings, for which no charge is made against the appropriations to the Bureau, the expenses of maintenance and operation being charged to the general appropriations made to the Supervising Architect of the Treasury for this work in all public building.

The statement for the fiscal year 1913 covers the period from the creation of the Bureau on August 23, 1912 to June 30, 1913. For the period from July 1 to August 11, 1913 the following amounts were expended from the appropriations for the Bureaus of Statistics and of Manufactures: Salaries, Bureau of Statistics, $5,189.39; Salaries, Bureau of Manufactures $10,598.67; collecting statistics relating to commerce, $534.44.

APPROPRIATIONS AND EXPENDITURES FOR THE FISCAL YEARS 1913 TO 1924, INCLUSIVE.