the estimates by minute and full explanations of all such variations and new items, showing the reasons and grounds upon which the amounts are required, and the different items added. Sec. 3664, R. S. 90. Order and arrangement.-Hereafter the estimates for expenses of the Government, except those for sundry civil expenses, shall be prepared and submitted each year according to the order and arrangement of the appropriation Acts for the year preceding. And any changes in such order and arrangement, and transfers of salaries from one office or bureau to another office or bureau, or the consolidation of offices or bureaus desired by the head of any Executive Department may be submitted by note in the estimates. Sec. 4, Act of June 22, 1906 (34 Stat. 448).

91. Special or additional estimates.-Hereafter the heads of the several Executive Departments and all other officers authorized or required to make estimates for the public service shall include in their annual estimates furnished the Secretary of the Treasury for inclusion in the Book of Estimates all estimates of appropriations required for the service of the fiscal year for which they are prepared and submitted, and special or additional estimates for that fiscal year shall only be submitted to carry out laws subsequently enacted, or when deemed imperatively necessary for the public service by the Department in which they shall originate, in which case such special or additional estimate shall be accompanied by a full statement of its imperative necessity and reasons for its omission in the annual estimates. Id.

92. Estimates for deficiencies.-Hereafter all estimates of appropriations and estimates of deficiencies in appropriations intended for the consideration and seeking the action of any of the committees of Congress shall be transmitted to Congress through the Secretary of the Treasury, and in no other manner; and the said Secretary shall first cause the same to be properly classified, compiled, indexed, and printed, under the supervision of the chief of the division of warrants, estimates, and appropriations of his Department. Sec. 2, Act of July 7, 1884 (23 Stat. 254.)

93. Manner of preparing.-The heads of Departments, in communicating estimates of expenditures and appropriations to Congress, or to any of the committees thereof, shall specify, as nearly as may be convenient, the sources from which such estimates are derived, and the calculations upon which they are founded, and shall discriminate between such estimates as are conjectural in their character and such as are framed upon actual information and applications from disbursing officers. They shall also give references to any law or treaty by which the proposed expenditures are, respectively, authorized, specifying the date of each, and the volume and page of the Statutes at Large, or of the Revised Statutes, as the case

may be, and the section of the act in which the authority is to be found. Sec. 3960, R. S. Act of Mar. 3, 1875 (18 Stat. 370).

94. Printing and binding.-Hereafter there shall be submitted in the regular annual estimates to Congress under and as a part of the expenses for "Printing and binding," estimates for all printing and binding required by each of the Executive Departments, their bu reaus and offices, and other Government establishments at Washington, District of Columbia, for each fiscal year; and after the fiscal year nineteen hundred and seven no appropriations other than those made specifically and solely for printing and binding shall be used for such purposes in any Executive Department or other Government establishment in the District of Columbia: Provided, That nothing in this section shall apply to stamped envelopes, or envelopes and articles of stationery other than letter heads and note heads, printed in the course of manufacture. Sec. 2, Act of June 30, 1906 (34 Stut. 762).

[This statute is understood to supersede sec. 3661, R. S.]

95. Salaries. All estimates for the compensation of officers authorized by law to be employed shall be founded upon the express provisions of law, and not upon the authority of executive distribution.2 Sec. 3662, R. S.

96. Lump sum appropriations.-Hereafter there shall be submitted, in the annual Book of Estimates, following every estimate for a gen

A

The policy of Congress in respect to anaual appropriations is contained in sections 3660, 3664, 3665, 3675, 3678, 3679, and 3690 of the Revised Statutes. reading of their provisions will show conclusively, we think, that Congress has restricted in every possible way the expenditures and expenses and liabilities of the Government, so far as executive officers are concerned, to the specific appropriations of each fiscal year. (Wilder v. U. S., 16 Ct. Cls., 528, 543.) The estimates must relate to expenditures based upon the enactments of Congress and not to the payment of damages. (Pitman v. U. S., 20 id., 253, 256.) to expenditures for the public service during the ensuing fiscal year. (McCallum v. United States, 17 id., 92; Conn. Mut. Life Ins. Co. v. U. S., 21 id., 195, 200.)

And

"A statute which fixes the annual salary of a public officer at a designated sum, without limitation as to time, is not abrogated by subsequent enactments appropriating a less amount for his services for a particular fiscal year, but containing no words which expressly or impliedly repeal it. (U. S. v. Langston. 118 U. S., 389.) It is otherwise, however, when the sum appropriated is "in full compensation" for the salary of a particular officer, in which case the earlier act is suspended for the time covered by the appropriation. (U. S. v. Fisher, 109 U. S., 143; U. S. v. Mitchell, id., 146.) A salary that is established by statute can not be increased nor diminished by executive officers. It is not a subject of contract between such officers. The incumbent of an office is entitled to the salary attached thereto by law, and if he receives a less sum from disbursing officers, he can claim and receive the balance. (Dyer v. U. S., 20 Ct. Cls., 166, 171; Adams v. U. S., id., 115.) Such recovery may be had though, by terms of his appointment, he was to receive less and though he may have been compelled to execute a receipt in full therefor. (Id.)

It is not within the power of the head of an Executive Department to reduce or change the salary of an officer which Congress has specifically prescribed; and an agreement to that effect, being contrary to public policy, will not be enforced or given effect as an estoppel. (Miller v. U. S., 103 Fed Rep., 413.) But, for express authority to reduce the salaries of clerks, see section 3. act of August 15, 1876 (19 Stat. 169).

eral or lump sum appropriation which exceeds $250,000 in amount, a statement showing in parallel columns:

First, the number of persons, if any, intended to be employed and the rates of compensation to each, and the amounts contemplated to be expended for each of any other objects or classes of expenditures specified or contemplated in the estimate; and

Second, the number of persons, if any, employed and the rates of compensation paid each, and the amounts expended for each other object or class of expenditures out of the appropriation corresponding to the estimate so submitted, during the completed fiscal year next preceding the period for which the estimate is submitted. Sec. 6, Act of Aug. 24, 1912 (37 Stat. 487).

97. Public works. Whenever any estimate submitted to Congress by the head of a Department asks an appropriation for any new specific expenditure, such as the erection of a public building, or the construction of any public work, requiring a plan before the building or work can be properly completed, such estimate shall be accompanied by full plans and detailed estimates of the cost of the whole work. All subsequent estimates for any such work shall state the original estimated cost, the aggregate amount theretofore appropriated for the same, and the amount actually expended thereupon, as well as the amount asked for the current year for which such estimate is made. And if the amount asked is in excess of the original estimate, the full reasons for the excess and the extent of the anticipated excess shall be also stated. Sec. 3663, R. S., as amended by the Act of Feb. 27, 1877 (19 Stat. 249).

98. River and harbor works. Hereafter the Secretary of War shall annually submit estimates in detail for river and harbor improvements required for the ensuing year to the Secretary of the Treasury to be included in, and carried into, the sum total of the Book of Estimates. Act of June 4, 1897 (30 Stat. 48).

99. Statement of rented buildings.-It shall be the duty of the heads of the several Executive Departments to submit to Congress each year, in the annual estimates of appropriations, a statement of the number of buildings rented by their respective Departments, the purposes for which rented, and the annual rental of each. Act of Mar. 3, 1883 (22 Stat. 552).

100. Statement of proceeds of sales.-A detailed statement of the proceeds of all sales of old material, condemned stores, supplies, or other public property of any kind except materials, stores, or supplies sold to officers and soldiers of the Army, or to exploring or surveying expeditions authorized by law shall be included in the appendix to the Book of Estimates. Sec. 3672, R. S., as amended by Act of Feb. 27, 1877 (19 Stat. 249).

101. Same, and other, receipts.-Hereafter the Secretary of the Treasury shall require, and it shall be the duty of the head of each Executive Department or other Government establishment to furnish him, within thirty days after the close of each fiscal year, a statement of all money arising from proceeds of public property of any kind or from any source other than the postal service, received by said head of Department or other Government establishment during the previous fiscal year for or on account of the public service, er in any other manner in the discharge of his official duties other than as salary or compensation, which was not paid into the General Treasury of the United States, together with a detailed account of all payments, if any, made from such funds during such year. All such statements, together with a similar statement applying to the Treasury Department, shall be transmitted by the Secretary of the Treasury to Congress at the beginning of each regular session. Sec. 5, Act of June 30, 1906 (34 Stat. 763).

102. Report on condition of business.-It shall be the duty of the head of each Executive Department or other Government establishment in the city of Washington to submit to the first regular session of the Fifty-fourth Congress, and annually thereafter, in the annual Book of Estimates, a statement as to the condition of business in his Department or other Government establishment, showing whether any part of the same is in arrears, and, if so, in what divisions of the respective bureaus and offices of his Department or other Government establishment such arrears exist, the extent thereof, and the reasons therefor, and also a statement of the number and compensation of employees appropriated for in one bureau or office who have been detailed in another bureau or office for a period exceeding one year. Sec. 7, Act of Mar. 2, 1895 (28 Stat. 808).

103. Report of inefficient employees. It shall be the duty of the heads of the several Executive Departments of the Government to report to Congress each year, in the annual estimates, the number of employees in each bureau and office and the salaries of each who are below a fair standard of efficiency. Sec. 2, Act of July 11, 1890 (26 Stat. 268).

104. Time of making.-Except where a different time is expressly prescribed by law, the various annual reports required to be submitted to Congress by the heads of Departments shall be made at the commencement of each regular session, and shall embrace the transactions of the preceding year. Sec. 195, R. S.

105. Clerks employed. The Director of the Census shall edit, index, and publish the Official Register of the United States, and the provisions of existing law imposing that duty upon the Department of the Interior are hereby repealed, and the data to be included in the Official Register, which is now required to be trans

mitted to the Secretary of the Interior, shall hereafter be transmitted to the Director of the Census.1 Act of June 7, 1906 (34 Stat. 219).

106. When furnished printer.-The head of each Department, except the Department of Justice, shall furnish to the Congressional Printer copies of the documents usually accompanying his annual report, on or before the first day of November in each year, and a copy of his annual report on or before the third Monday of November in each year. Sec. 196, R. S.

107. Exclusion of certain matters.-The heads of the Executive Departments, before transmitting their annual reports to Congress, the printing of which is chargeable to this appropriation, shall cause the same to be carefully examined, and shall exclude there from all matter, including engravings, maps, drawings, and illustrations, except such as they shall certify in their letters transmitting such reports to be necessary and to relate entirely to the transaction of the public business. Act of Aug. 30, 1890 (26 Stat. 411).

108. Condition of business.-Hereafter it shall be the duty of the head of each Executive Department, or other Government establishment at the seat of Government, not under an Executive Department, to make at the expiration of each quarter of the fiscal year a written report to the President as to the condition of the public business in his Executive Department or Government establishment, and whether any branch thereof is in arrears. Sec. 7, Act of Mar. 15, 1898 (30 Stat. 317).

109. Inventories of property.-The Secretary of State, the Secretary of the Treasury, the Secretary of the Interior, the Secretary of War, the Secretary of the Navy, the Postmaster-General, the Attorney-General, and Commissioner of Agriculture shall keep, in proper books, a complete inventory of all the property belonging to the United States in the buildings, rooms, offices, and grounds occupied by them, respectively, and under their charge, adding thereto, from time to time, an account of such property as may be procured subsequently to the taking of such inventory, as well as an account of the sale or other disposition of any of such property, except supplies of stationery and fuel in the public offices and books, pamphlets, and papers in the Library of Congress. Sec. 197, R. S., as amended by Act of Feb. 27, 1877 (19 Stat. 241).

110. Penalty for failure to make.-Every officer who neglects or refuses to make any return or report which he is required to make at stated times by any act of Congress or regulation of the Department of the Treasury, other than his accounts, within the time pre

1The Official Register comprises the names of all persons in the service of the United States, exclusive of the Postal Service. It is published once every two years. (See par. 111 post.)