1 This column covers appropriations made during the legislative session of April, 1916, and subsequently, for the fiscal year 1916-17, to cover deficiencies of that year and other years, for no definite fiscal year, and in addition appropriations authorized during past and present years to meet expenditures from indefinite appropriations.

2 Cash disbursements include advances to disbursing officers and not their net disbursements. They are required to repay all unexpended balances at the close of the year, and the amounts are included in the column for repayments. This is done to agree with the total of cash repayments and disbursements of Exhibit No. 22.

3 No appropriation warrants are necessary for these two appropriations, representing loans to municipalities and school boards, because they are indefinite no-fiscal-year appropriations, and the repayment of the loans would close them. The credits by appropriations are given here to offset the debit balances in the accounts, which would otherwise falsely reduce the combined balances of all classes unexpended June 30, 1917.

1 The decrease in these amounts is due to the change in the law requiring that amounts received as fees in civil cases be paid in internal-revenue stamps. Such payments are included in the item "Excise taxes, other stamps."

2 This amount includes $700,000, loan made by The Mechanics & Metals National Bank of New York to The People of Porto Rico; $768,019.74, part of proceeds from sale of $1,000,000 public improvement bonds; $641,719.16, proceeds from sale of $655,000 refunding bonds.

3 This amount includes $100,000 repaid by irrigation service on account of loan made during fiscal year 1914-15; $299,656.67, proceeds from sale of $300.000 refunding bonds. This amount includes $301,733.33, proceeds from sale of $300.000 refunding bonds.

EXHIBIT No. 27.-Statement of cash receipts and disbursements from July 1, 1909, to June 30, 1917, by years-Continued.

Loans to school boards (under miscellaneous).

Loans to municipalities (under miscellaneous).

Purchases and expenses, bureau of supplies, printing, and

200, 535.44 6,860.55

37,563.87
7,013.33
372, 950.00
76,000.00

83,255.64 43,001.22 291,575.37 58,054.45

48, 606.98 1,341, 538.96

50,545.98
34,905. 22

9,209.58
3,603.70

349,071.90
13, 466.89
431, 146.37

224,923.01 7,626.86 42, 245.46 6,734.28 150, 748.96 324,000.00

86,273 87

37,067.50

211,271.85

59,740.86

492.74

43,546.87

35,380.71

46,762.04

9,213.17

343,766.00

706, 199.79

NOTE. This statement is stated in the form of previous years for comparison, and the classifications do not exactly agree with the statements of the current year. This and the following statement are not for income and expenses, but for cash receipts and disbursements vastly different in their nature.

EXHIBIT No. 28.

Trust Fund-Statement of receipts and disbursements from July 1, 1910, to June 30, 1917, by years. [Not to be confused with expense accounts of Exhibit No. 5,]

RECEIPTS.