the incumbent of which is appointed by the President and not detailed from the officers of the Army. (Sec. 1313, Revised Statutes; 17 A. G. Opin., 359.) I am not aware of any law entitling the claimant, by virtue of his said assignment as head of the department of modern languages at the Naval Academy, to the rank or pay of a professor either at the Naval Academy or the Military Academy; nor am I aware of any law providing that an army officer may be detailed to perform the duties of a professor at the Military Academy and thereby become entitled to the rank and pay of a professor at that institution.

The decision of the Auditor is therefore approved.

PRINTING FOR THE RECLAMATION SERVICE.

The reclamation service is not a part of an Executive Department within the meaning of the public printing act of January 12, 1895, and therefore payment for printing for the sole and exclusive use of the reclamation service should be made from the appropriation for said service, and not from the appropriation for printing for the Interior Department. (Comptroller Tracewell to the Secretary of the Treasury, April 4, 1905.)

I am in receipt of your indorsement of March 23, 1905, on the communication of the Secretary of the Interior of even date requesting that I be directed to reconsider my decision of January 31, 1905, therein cited.

I will treat your indorsement as a direction to reexamine said decision.

The communication of the Secretary of the Interior requesting such reconsideration reads as follows:

"I have the honor to invite attention to a decision of the Comptroller of the Treasury dated January 31, 1905, relative to two bills, amounting to $440.25 and $1,281.31, respectively, for printing and binding done in connection with the work of the reclamation service under the act of June 17, 1902 (32 Stat., 388).

"These bills were forwarded to the Director of the Geological Survey with departmental letters of December 30 and 31, 1904, directing that the amounts be transferred from the 'reclamation fund' provided for by said act, and placed to the credit of the 'Appropriation for printing and binding-allot

ment for the Department of the Interior-for the fiscal year ending June 30, 1905.' It appears that the disbursing clerk of the Geological Survey requested a decision from the Comptroller as to whether said bills could be properly paid from the reclamation fund as directed. After considering the matter, the Comptroller rendered the decision referred to, concluding as follows:

"In view of the foregoing facts I am of opinion that the printing referred to was done for an Executive Department and properly done by the Public Printer, as required by section 87 of the act of January 12, 1895 (28 Stat., 622), which provides that all printing for the Executive Departments shall be done at the Government Printing Office, except in cases otherwise provided by law," and that the cost thereof is payable from the appropriation for public printing and binding only.' (7 Comp. Dec., 33; 11 id., 150, 164.)

"It is provided in section 10 of the reclamation act, supra, as follows:

*

*

"That all moneys received from the sale and disposal of public lands shall be, and the same are hereby, reserved, set aside, and appropriated as a special fund in the Treasury to be known as the reclamation fund,' to be used in the examination and survey for and the construction and maintenance of irrigation works for the storage, diversion. and development of waters for the reclamation of arid and semiarid lands * * * and for the payment of all other expenditures provided for in this act.' "And in section 4:

*

*

666*** also of the charges which shall be made per acre upon said entries The said charges shall be determined with a view of returning to the reclamation fund the estimated cost of the project

"Also in section 10:

* *

"That the Secretary of the Interior is hereby authorized to perform any and all acts and to make such rules and regulations as may be necessary and proper for the purpose of carrying the provisions of this act into full force and effect."

"This act contains all the authority in connection with the reclamation service, and if in carrying out its provisions the Secretary of the Interior has authority to incur expenses for printing and binding in connection with such service, it is to be found in said act alone, as it does not appear elsewhere. The general rule is that every statute contains by implication, if not by express terms, all such provisions as may be necessary to effectuate its objects or to make effective the powers it grants. The expenses in question for printing and binding are necessarily incident to carrying out the provisions of the reclamation act. The question involved is merely as to how such expenses shall be paid.

"In the act of March 3, 1903 (32 Stat., 1118), making appropriations for sundry civil expenses of the Government for the fiscal year 1904, it is provided:

lands

*

*

"For general expenses of the Geological Survey: For the Geological Survey and the classification of the public gauging streams, and determining the water and all other necessary expenses, including telegrams, to be expended under the direction of the Secretary of the Interior, namely:

supply

*

*

"For gauging streams and determining the water supply of the United States, and for the investigation of underground currents and artesian wells, and the preparation of reports upon the best methods of utilizing the water resources.'

66

With respect to the foregoing provision, the Comptroller of the Treasury held, May 13, 1904 (10 Comp. Dec., 770) as follows:

Under this provision the Secretary of the Interior is authorized to incur such expenses as are necessarily incident to the accomplishment of the work of gauging streams, as indicated in the act, and if, in the exercise of the discretion vested in him, he deems it necessary to have certain blanks printed in the field, payment therefor may be properly made from the appropriation for gauging streams.'

"Section 87 of the act of January 12, 1895 (28 Stat., 622), provides:

"All printing, binding, and blank books for the Senate or House of Representatives and for the Executive and Judicial Departments shall be done at the Government Printing Office, except in cases otherwise provided by law.'

"It will be observed that this section does not relate to the appropriations made for the printing of the several departments, but provides simply by whom and in what manner the printing shall be done, and it was so held by the Comptroller January 31, 1895 (1 Comp. Dec., 187). In a decision of the Comptroller rendered October 21, 1903 (10 Comp. Dec., 368), referring to section 10 of the reclamation act of June 17, 1902, supra, it was said:

"I am of the opinion that the Secretary of the Interior is authorized under this provision to make rules and regulations to govern the manner in which the printing necessary to carry into effect the provisions of this act shall be done, subject to the limitations of the act of January 12, 1895, and that if he should prescribe by rule and regulation that an officer doing field work should procure the printing of notices and specifications for his use outside of the Government Printing Office as the exigencies of the service required them, that the printing so done would not come within the provisions of the act

of January 12, 1895, supra, as printing done for an Executive Department. If the printing for such purpose can be held to be for an Executive Department within the meaning of the act of January 12, 1895, such action of the Secretary of the Interior would place it in the class of printing "otherwise provided by law." (4 Comp. Dec., 274).

"I am of the opinion, therefore, that you are authorized to prescribe by rule and regulation the manner in which the printing described in your communication shall be procured, and that the printing so provided for can be paid for out of the "reclamation fund."""

"There is a recognition here, not only that printing is a necessary incident connected with the work of the reclamation service, but also that the cost of such printing is in some instances properly chargeable to the 'reclamation fund.' So that the Comptroller's decision in this case as to the appropriation from which the bills in question are payable, as well as his other decisions to which reference is made by him, seem to turn mainly upon the question of locus. In other words, if it is done at the Government Printing Office at Washington, the expense is payable from the Appropriation for printing and binding' only; but if it is done outside of such office. then it is printing 'otherwise provided by law,' and can be paid for out of the 'reclamation fund.' The Comptroller says: It is understood that all these forms were prepared and issued by the Interior Department at Washington;' also, that the cost thereof is payable from the appropriation for public printing and binding only. It is a fact, however, that while the forms were issued by the Interior Department they were for a special work under the Department, for which Congress provided means for meeting all the expenses. Some of these forms were particularly for use outside of Washington, and might just as well have been printed outside of this city according to practice and the ruling of the Comptroller, except that by having the work done here the cost was materially reduced. In fact, all the work which is done in Washington in connection with the reclamation service might be done outside of this city, and in such case there would be no objection to paying for the printing from the reclamation fund. The work is only carried on here for convenience; it is actually paid for out of the Department's appropriation for printing and binding, and under the present practice that appropriation is reimbursed from the reclamation fund, which was clearly intended to pay incidental expenses of that character.

"In estimating for the amount required for printing for this Department for the current fiscal year no additional amount was included to cover cost of work for the reclamation service, it being understood that the cost of all printing and binding for that service, would be properly chargeable to

the fund for such service, as has been the practice for many years in similar cases and without objection from any source. The printing for this service during the current fiscal year has already cost over $3,600; and if this be not paid from the reclamation fund, the Department will be embarrassed for want of that amount for printing for the various 'offices of the Department. It is also probable that printing which will cost nearly as much more will be required in the reclamation work during the remainder of the current fiscal year. Then, too, if the various appropriations of the Department are drawn upon to meet the expenses of irrigating, the accounts of the reclamation fund will not show accurately, according to the intention of the law, the true cost of such work, and the Government will not be fully reimbursed.

"If a rigid and technical rule is to be laid down that the cost of all printing and binding for all of the various offices and institutions of this Department must be paid from the appropriation for printing and binding, the business of the Department will be greatly hampered and embarrassed. This is peculiarly so since the passage of the act of March 3, 1905 (Public, No. 217), entitled 'An act making appropriations to supply deficiencies in the appropriations for the fiscal year ending June thirtieth, nineteen hundred and five, and for prior years, and for other purposes,' which prohibits deficiencies in appropriations for contingent expenses or other general purposes. During the fiscal year 1904 there was refunded to the printing appropriations of the Department the sum of $109,473.86 for printing and binding furnished to various offices under the Department, some of which were located in Washington and some outside of this city, but in estimating for the appropriation for the support of said offices printing was very rarely mentioned, although in nearly every case it was expected that printing would be paid for from the appropriations, and allowances were made in the estimates accordingly. If the payment for printing from the appropriations for the various offices can not be permitted, these appropriations will be unnecessarily large, while the Department appropriations will be depleted to an extent which will seriously interfere with the business of the offices.

"The same may be said with reference to the Department appropriation for stationery, as there was refunded to this appropriation in the fiscal year 1904 the sum of $32,714.90 for stationery furnished to various offices under the Department having appropriations to which such supplies were considered chargeable. To take this amount from the appropriation of $60,000 provided for stationery would cripple the work of the Department and cause a suspension of important business.

"As it is believed that all of the facts and circumstances