The character and quantity of the said denaturing material and the conditions upon, which said alcohol may be withdrawn free of tax shall be prescribed by the Commissioner of Internal Revenue, who shall, with the approval of the Secretary of the Treasury, make all necessary regulations for carrying into effect the provisions of this act.

Distillers, manufacturers, dealers and all other persons furnishing, handling or using alcohol withdrawn from bond under the provisions of this act shall keep such books and records, execute such bonds and render such returns as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulation require. Such books and records shall be open at all times to the inspection of any internal revenue officer or agent.

Any person who withdraws alcohol free of tax under the provisions of this act and regulations made in pursuance thereof, and who removes or conceals same, or is concerned in removing, depositing or concealing same for the purpose of preventing the same from being denatured under governmental supervision, and any person who uses alcohol withdrawn from bond under the provisions of Section 1 of this act for manufacturing any beverage or liquid medicinal preparation, or knowingly sells any beverage or liquid medicinal preparation made in whole or in part from such alcohol, or knowingly violates any of the provisions of this act, or who shall recover or attempt to recover by redistillation or by any other process or means, any alcohol rendered unfit for beverage or liquid medicinal purposes under the provisions of this act, or who knowingly uses, sells, conceals or otherwise disposes of alcohol so recovered or redistilled, shall on conviction of each offence be fined not more than $5,000, or be imprisoned not more than five years, or both, and shall, in addition, forfeit to the United States all personal property used in connection with his business, together with the buildings and lots or parcels of ground constituting the premises on which said unlawful acts are performed or permitted to be performed: Provided, That manufacturers employing processes in which alcohol, used free of tax under the provisions of this act, is expressed or evaporated from the articles manufactured, shall be permitted to recover such alcohol and to have such alcohol restored to a condition suitable solely for reuse in manufacturing processes under such, regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe.

For the employment of such additional force of chemists, internal revenue agents, inspectors, deputy collectors, clerks, laborers and other assistants as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. may deem proper and recessary to the prompt and efficient operation and enforcement of this law, and for the purchase of locks, seals, weighing beams, gauging instruments, and for all necessary expenses incident to the proper execution of this law, the sum of $250,000, or so much thereof as may be required, is hereby appropriated out of any money in the Treasury not otherwise appropriated, said appropriation to be imme diately available.

For a period of two years from and after the passage of this act the force authorized by this section of this act shall be appointed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, and without compliance with the conditions prescribed by the act entitled "An act to regulate and improve the civil service," approved January 16 1883, and amendments thereof, and with such compensation as the Commissioner of Internal Revenue may fix, with the approval of the Secretary of the Treasury.

The Secretary of the Treasury shall make full report to Congress at its next session of all appointments made under the provisions of this act, and the compensation paid thereunder, and of all regulations prescribed under the provisions hereof, and shall further report what, if any, additional legislation is necessary, in his opinion, to fully safeguard the revenue and to secure a proper enforcement of this act,

An act approved June 29, 1906, provided that a lock canal be constructed across the Isthmus of Panama connecting the waters of the Atlantic and Pacific oceans, of the general type proposed by the minority of the Board of Consulting Lock Canal Engineers, created by order of the President dated January 24, 1905, at Panama, in pursuance of an act entitled "An act to provide for the construction of a canal connecting the waters of the Atlantic and Pacific oceans,' approved June 28, 1902.

An act approved December 21, 1905, provided that the 2 per cent bonds of the United States authorized by Section 8 of the act entitled "An act to provide for the construction of a canal connecting the waters of the Atlantic and Panama Canal Pacific oceans," approved June 28, 1902, shall have all the rights! Bonds, etc. and privileges accorded by law to other 2 per cent bonds of the United States, and every national banking association having on deposit, as provided by law. such bonds issued under the provisions of said Section 8 of said act approved June 28, 1902, to secure its circulating notes, shall pay to the Treasurer of the United States, in the months of January and July, a tax of onefourth of 1 per cent each half year upon the average amount of such of its notes in circulation as are based upon the deposit of said 2 per cent bonds; and such taxes shall be in lieu of existing taxes on its notes in circulation imposed by Section 5,214 of the Revised Statutes.

There was further appropriated out of any money in the Treasury not otherwise appropriated the sum of $11,000,000 to continue the construction of the Isthmian Canal, to be expended under the direction of the President in accordance with the sald act to provide for the construction of a canal connecting the waters of the

Atlantic and Pacific oceans, approved June 28, 1902, and for each and every purpose connected with the same, the said sum to continue available until expended: Provided. That all expenditures from the appropriation herein made shall be reimbursed to the Treasury of the United States out of the proceeds of the sale of bonds authorized in Section 8 of the said act approved June 28, 1902.

The President shall annually, and at such other periods as may be provided, either by law or by his order, require full and complete reports to be made to him by the persons appointed or employed by him in charge of the government of the Canal Zone, the construction of the Isthmian Canal, and the operation of the Panama Railroad, including an itemized account of all moneys received and expended, which said reports shall be by the President transmitted to Congress. The President shall annually cause to be made, by the persons appointed and employed by him in charge of the government of said Canal Zone and the construction of sall canal, estimates of expenditures and appropriations, in detail as far as practicable.

A joint resolution approved June 25, 1906, provided that purchases of material and equipment for use in the construction of the Panama Canal shall Purchases of be restricted to articles of domestic production and manufacture, from Equipment the lowest responsible bidder, unless the President shall, in any case, and Material. deem the bids or tenders therefor to be extortionate or unreasonable. An act approved April 30, 1906, provided that on and after April 11, 1909, no merchandise, except supplies for the army and navy, shall be transported by sea,

Philippine
Shipping.

under penalty of forfeiture thereof, between ports of the United States and ports or places in the Philippine Archipelago, directly or via a foreign port, or for any part of the voyage, in any other vessel than a vessel of the United States. But this section shall not be construed to prohibit the sailing of any foreign vessel between any port of the United States and any port or place in the Philippine Archipelago: Provided, that no merchandise other than that imported in such vessel from some foreign port which has been specified on the manifest as for another port, and which shall have not been unloaded, shall be carried between a port of the United States and a port or place in the Philippine Archipelago.

On and after April 11, 1909, no foreign vessel shall transport passengers between ports of the United States and ports or places in the Philippine Archipelago, either directly or by way of a foreign port, under a penalty of $200 for each passenger so transported and landed.

Sections 1 and 2 of this act shall not apply to the transportation of merchandise or passengers between ports or places in the Philippine Archipelago. Until Congress

shall have authorized the registry as vessels of the United States of vessels owned in the Philippine Archipelago the government of the Philippine Islands is hereby authorized to adopt, from time to time, and enforce regulations governing the transportation of merchandise and passengers between ports or places in the Philippine Archipelago.

Sections 1 and 2 of this act shall not apply to the voyage of a vessel between a port of the United States and a port or place in the Philippine Archipelago begun before April 11, 1909.

Sections 1 and 2 of this act shall not apply to vessels owned by the United States. On and after the passage of the act the same tonnage taxes shall be levied, collected and paid upon all foreign vessels coming into the United States from the Philip pine Archipelago which are required by law to be levied, collected and paid upon vessels coming into the United States from foreign countries: Provided, however, that until April 11, 1909, the provisions of law restricting to vessels of the United States the transportation of passengers and merchandise, directly or indirectly, from one port of the United States to another port of the United States shall not be applicable to foreign vessels engaging in trade between the Philippine Archipelago and the United States: And provided further, that the Philippine Commission shall be authorized and empowered to issue licenses to engage in lighterage or other exclusively harbor business to vessels or other craft actually engaged in such business that such of the navigation laws of the United States as are in force in the Philippine Islands or in the United States and owned by citizens of the United States or by inhabitants of the Philippine Islands.

The Secretary of Commerce and Labor shall, from time to time, issue regulations for the enforcement of the act, except as otherwise provided in Section 3: Provided, than such of the navigation laws of the United States as are in force in the Philippine Archipelago in regard to vessels arriving in the Philippine Islands from the mainland territory and other insular possessions of the United States shall continue to be administered by the proper officials of the government of the Philippine Islands, Two joint resolutions approved March 30, 1906, provided that hereafter in the provided that the Interstate Commerce Commission be instructed to inquire, vestigate and report to Congress, or to the President when Congress Railroad, is not in session, from time to time as the investigation proceeds: Coal and Oil First. Whether any common carriers by railroad, subject to the Investigations. interstate commerce act, or either of them, own or have any interest in, by means of stock ownership in other corporations or otherwise, any of the coal or oil which they, or either of them, directly or through other companies which they control or in which they have an interest, carry over their or any of their lines as common carriers, or in any manner own, control, or have any interest in coal lands or properties or oil lands or properties.

Second. Whether the officers of any of the carrier companies aforesaid, or any

of them, or any person or persons charged with the duty of distributing cars or furnishing facilities to shippers are interested, either directly or indirectly, by means of stock ownership or otherwise in corporations or companies owning, operatng, leasing or otherwise interested in any coal mines, coal properties, or coal traffic, oil, oil properties or oil traffic over the railroads with which they or any of them are connected or by which they or any of them are employed.

Third. Whether there is any contract, combination in the form of trust, or otherwise, or conspiracy in restraint of trade or commerce among the several states, in which any common carrier engaged in the transportation of coal or oil is interested, or to which it is a party; and whether any such common carrier monopolizes or attempts to monopolize, or combines or conspires with any other carrier, company or companies, person or persons to monopolize any part of the trade or commerce in coal or oil, or traffic therein among the several states or with foreign nations, and whether or not, and If so, to what extent, such carriers, or any of them, limit or control, directly or indirectly, the output of coal mines or the price of coal and oil fields or the price of oil. Fourth. If the Interstate Commerce Commission shall find that the facts or any of them set forth in the three paragraphs above do exist, then that it be further required to report as to the effect of such relationship, ownership, or interest in coal or coal properties and coal traffic, or oil, oil properties, or oil traffic aforesaid, or such contracts or combinations in form of trust or otherwise,' or conspiracy or such monopoly or attempt to monopolize or combine or conspire as aforesaid, upon such person or persons as may be engaged independently of any other persons in mining coal or producing oil and shipping the same, or other products, who may desire to so engage, or upon the general public as consumers of such coal or oil.

Fifth. That said commission be also required to investigate and report the system of car supply and distribution in effect upon the several railway lines engaged in the transportation of coal or oil as aforesaid, and whether said systems are fair and equitable, and whether the same are carried out fairly and properly, and whether said carriers, or any of them, discriminate against shippers or parties wishing to become shippers over their several lines, either in the matter of distribution of cars or in furnishing facilities or instrumentalities connected with receiving, forwarding, or carrying coal or oil as aforesaid.

Sixth. That said commission be also required to report as to what remedy it can suggest to cure the evils above set forth, if they exist.

Seventh. That said commission be also required to report any facts or conclusions which it may think pertinent to the general inquiry above set forth.

Eighth. That said commission be required to make this investigation at its earliest possible convenience and to furnish the information above required from time to time and as soon as it can be done consistently with the performance of its public duty.

Ninth. To enable the commission to perform the duties required and accomplish the purposes declared herein, the commission shall have and exercise under this joint resolution the same power and authority to administer oaths, to subpoena and compel the attendance and testimony of witnesses and the production of documentary evidence, and to obtain full information, which said commission now has under the act to regulate commerce, approved February 4, 1887, and acts amendatory thereof or sup plementary thereto now in force, or may have under any like statute taking effect hereafter. All the requirements, obligations. liabilities and immunities imposed or conferred by said act to regulate commerce and by "An act in relation to testimony before the Interstate Commerce Commission in cases under or connected with an act entitled, 'An act to regulate commerce,' approved February 4, 1887, and amendments thereto," approved February 11, 1893, shall also apply to all persons who may be subpoenaed to testify as witnesses or to produce documentary evidence in pursuance of the authority herein conferred.

Two joint resolutions approved March 30, 1906, provided that hereafter in the printing and binding of documents or reports emanating from the executive departments, bureaus and independent offices of the government, the cost of Public which is now charged to the allotment for printing and binding for ConPrinting gress, or to appropriations or allotments of appropriations other than those Reforms. made to the executive departments, bureaus or independent offices of the government, the cost of illustrations, composition, stereotyping and other work involved in the actual preparation for printing, apart from the creation of manuscript, shall be charged to the appropriation or allotment of appropriation for the printing and binding of the department, bureau or independent office of the govern ment in which such documents or reports originate; the balance of cost shall be charged to the allotment for printing and binding for Congress, and to the appropria-] tion or allotment of appropriation of the executive department, bureau or independent office of the government, in proportion to the number delivered to each; the cost of any copies of such documents or reports distributed otherwise than through Congress or the executive departments, bureaus and independent offices of the government, if such there be, shall be charged as heretofore: Provided, that on or before the first day of December in each fiscal year each executive department, bureau or independent office of the government to which an appropriation or allotment of appropriation for printing and binding is made shall obtain from the Public Printer an estimate of the probable cost of all publications of such department, bureau or independent oflice now required by law to be printed, and so much thereof as would, under the terms of this resolution, be charged to the appropriation or allotment of appropriation of the department, bureau or independent office of the government in which such publications originate shall thereupon be set aside to be applied only to the printing and binding of such documents and reports, and shall not be available for any other purpose until

all of such allotment of cost on account of such documents and reports shall have been fully paid.

The Joint Committee on Printing was also authorized and directed to establish rules and regulations, from time to time, to be put in force by the Public Printer, whereby public documents and reports printed for Congress, or either House thereof, may be printed in two or more editions, instead of one, to meet the public requirements: Provided, that in no case shall the aggregate of said editions exceed the number of copies now authorized or which may hereafter be authorized: And provided further, that the number of copies of any public document or report now authorized to be printed or which may hereafter be authorized to be printed for any of the executive departments, or bureaus or branches thereof, or independent offices of the government may be supplied in two or more editions, instead of one, upon a requisition on the Public Printer by the official read of such department or independent office, but in no case shall the aggregate of said editions exceed the number of copies now authorized or which may hereafter be authorized: Provided further, that nothing herein shall operate to obstruct the printing of a full number of any document or report, or the allotment of the full quota to Senators and Representatives, as now authorized, or which may hereafter be authorized, when a legitimate demand for the full complement is known to exist.

The Urgent Deficiency act, approved February 27, 1906, provided that Section 3,679 of the Revised Statutes of the United States, as amended by Section 4 of the Deficiency Appropriation aet, approved March 3, 1905, be hereby further Department amended to read as follows: Deficiencies.

"Section 3,679. No executive department or other government establishment of the United States shall expend, in any one fiscal year, any sum in excess of appropriations made by Congress for that fiscal year, or involve the government in any contract or other obligation for the future payment of money in excess of such appropriations unless such contract or obligation is authorized by law. Nor shall any department or any officer of the government accept voluntary service for the government or employ personal service in excess of that authorized by law, except in cases of sudden emergency involving the loss of human life or the destruction of property. All appropriations made for contingent expenses or other general purposes, except appropriations made in fulfilment of contract obligations expressly authorized by law, or for objects required or authorized by law without reference to the amounts annually appropriated therefor, shall, on or before the beginning of each fiscal year, be so apportioned by monthly or other allotments as to prevent expenditures in one portion of the year which may necessitate deficiency or additional appropriations to complete the service of the fiscal year for which said appropriations are made; and all such apportionments shall be adhered to and shall not be waived or modified except upon the happening of some extraordinary emergency or unusual circumstance which could not be anticipated at the time of making such apportionment, but this provision shall not apply to the contingent appropriations of the Senate or House of Representatives; and in case said apportionments are waived or modified as herein provided, the same shall be waived or modified in writing by the head of such executive department or other government establishment having control of the expenditure, and the reasons therefor shall be fully set forth in each particular case and communicated to Congress in connection with estimates for any additional appropriations required en account thereof. Any person violating any provision of this section shall be summarily removed from office and may also be punished by a fine of not less than $100 or by imprisonment for not less than one month."

The Army Appropriation Act, approved June 12, 1906, provided that a colonel or lieutenant-colonel heretofore or hereafter assigned to active duty shall hereafter

receive the same pay and allowances as a retired major would receive Army under a like assigninent: Provided further, that hereafter no officer Retirements. holding a rank above that of colonel shall be retired except for disability or on account of having reached the age of sixty-four years

until he shall have served at least one year in such rank.

An act approved June 25, 1906, provided that the Ordnance Department shall consist of one chief of ordnance, with the rank of brigadier-general; six colonels, nine

Enlarging the

Ordnance Corps of the Army.

lieutenant-colonels, nineteen majors, twenty-five captains, twentyfive first lieutenants and the enlisted men, including the ordnance-sergeants, as now authorized by law. Details to the Ordnance Department under the provisions of the act of February second, nineteen hundred and one, may be made from the army at large from the grade in which the vacancy exists, or from the grade below: Provided, That no officer shall be so detailed except upon the recommendation of a board of ordnance officers, and after at least one examination, which shall be open to competition: And provided further, That officers so detailed in grades below that of major shall not be again eligible for such detail until after they shall have served for at least one year out of that department.

The Naval Appropriation act, approved June 29, 1906, provided that for the purpose of further increasing the naval establishment of the United States the President be authorized to have constructed by contract or in navy yards as Increase of thereinafter provided: the Navy.

One first class battleship, carrying as heavy armor and as powerful armament as any known vessel of its class, to have the highest practicable speed and greatest practicable radius of action, and to cost, exclusive of armament and armor, not exceeding $6,000,000: Provided, that before approving any plans or

specifications for the construction of such battleship the Secretary of the Navy shall afford, by advertisement or otherwise, in his discretion, a reasonable opportunity to any competent constructor who may desire so to do to submit plans and specifications for his consideration, for which said plans, should the same be used by the de partment and be not submitted by or on behalf of a successful bidder for the contract, such compensation shall be paid as the Secretary of the Navy shall deem just and equitable out of the amount herein appropriated under the head "Contingent Navy": Provided, that before any proposals for said battleship shall be issued or any bids received and accepted the Secretary of the Navy shall report to Congress at its next session full details covering the type of such battleship and the specifications for the same, including its displacement, draft and dimensions, and the kind and extent of armor and armament therefor.

Three torpedo-boat destroyers, to have the highest practicable speed, and to cost, exclusive of armament, not to exceed $750,000 each.

And the contract for the construction of said vessels shall be awarded by the Secretary of the Navy to the lowest best responsible bidder, having in view the best results and most expeditious delivery: Provided, that any bid for the construction of any of said vessels upon the Pacific Coast shall have a differential of four per centum in its favor, which shall be considered by the Secretary of the Navy in awarding contracts for the construction of said vessels; and in the construction of all of said vessels the provisions of the act of August 3, 1886, entitled "An act to increase the naval establishment," as to materials for said vessels, their engines, boilers and machinery, the contracts under which they are built, the notice of any proposals for the same, the plans, drawings, specifications therefor, and the method of executing said contracts, shall be observed and followed, and, subject to the provisions of this act all said vessels shall be built in compliance with the terms of said act, and in alltheir parts shall be of domestic manufacture; and the steel material shall be of domestic manufacture, and of the quality and characteristics best adapted to the various purposes for which it may be used, in accordance with specifications ap proved by the Secretary of the Navy; and not more than one of the vessels provided for in this act shall be built by one contracting party: Provided, that the Secretary of the Navy may build any or all of the vessels herein authorized in such navy yards as he may designate, and shall build any of the vessels herein authorized in such navy yards as he may designate should it reasonably appear that the persons, firms or corporations, or the agents thereof, bidding for the construction of any of said vessels have entered into any combination, agreement or understanding the effect, object ori purpose of which is to deprive the government of fair, open and unrestricted competition in letting contracts for the construction of any of said vessels: Provided, that the limit of cost, exclusive of armor and armament, of the battleship Connecticut. authorized by the act of Congress approved July 1, 1902, be increased to $4,600,000, and that the limit of cost, exclusive of armor and armament, of each of the two training vessels authorized by the act of Congress approved March 3, 1903, be increased to $410,000: And provided further, that the limit of cost, exclusive of armor and armament, of each of the two colliers authorized by the act of Congress approved April 27, 1904, be increased to $1,550,000.

The Secretary of the Navy is further authorized, in his discretion, to contract for or purchase subsurface or submarine torpedo boats, to an amount not exceeding $1,000,000, after such tests as he shall see fit to prescribe to determine the comparative efficiency of the different boats for which bids may be submitted: Provided, that such tests shall take place within nine months from the date of the passage of this act; and for such purpose the sum of $500,000 is hereby appropriated.

The Naval Appropriation act, approved June 29, 1906, provided that any officer of the navy not above the grade of captain who served with credit as an officer or

Naval
Pay and
Retirements.

as an enlisted man in the regular or volunteer forces during the Civil War prior to April 9, 1865, otherwise than as a cadet, and whose name is borne on the official register of the navy, and who has heretofore been, or may hereafter be, retired on account of wounds or disability incident to the service or on account of age or after forty years' service, may, in the discretion of the President, by and with the advice and consent of the Senate, be placed on the retired list of the navy with the rank and retired pay of one grade above that actually held by him at the time of retirement: Provided, That this act shall not apply to any officer who received an advance of grade at or since the date of his retirement or who has been restored to the navy and placed on the retired list by virtue of the provisions of a special act of Congress. Any officer of the Marine Corps below the grade of brigadier-general who served with credit as an officer or as an enlisted man in the regular or volunteer forces during the Civil War prior to April 9, 1865, otherwise than as a cadet, and whose name is borne on the official register of the Marine Corps, and who has heretofore been, or may hereafter be, retired on account of wounds or disability incident to the service, or on account of age after forty years' service, may, in the discretion of the President, by and with the advice and consent of the Senate, be placed on the retired list of the Marine Corps with the rank and retired pay of one grade above that actually held by him at the time of retirement: Provided, That this act shall not apply to any officer who received an advance of grade since his retirement or who has been restored to the Marine Corps and placed on the retired list by virtue of the provisions of a special act of Congress.

The provision contained in Section 13 of an act approved March 3, 1899, entitled "An act to reorganize and increase the efficiency of the personnel of the navy and marine corps of the United States," reading as follows: "Provided, that such of ficers when on shore shall receive the allowances, but fifteen per centum less pay than