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Sec. 5, act of Mar. 3, 1901 (31 Stat. 1009), making appropriations for legislative, executive, and judicial expenses.

This section superseded the previous provision requiring the estimates to be furnished Oct. 1 of each year, contained in act Mar. 3, 1875, sec. 3 (18 Stat 370).

199. Official responsible for estimates.-That hereafter the head of each executive department and other Government establishment shall, on or before July first in every fiscal year, designate from among the officials employed therein one person whose duty it shall be to supervise the classification and compilation of all estimates of appropriations, including supplemental and deficiency estimates to be submitted by such department or establishment. In the performance of their duties persons so designated shall have due regard for the requirements of all laws respecting the preparation of estimates, including the manner and time of their submission through the Treasury Department to Congress; they shall also, as nearly as may be practicable, eliminate from all such estimates unnecessary words and make uniform the language commonly used in expressing purposes or conditions of appropriations. Sec. 3, act of June 23, 1913 (38 Stat. 75), making appropriations for sundry civil expenses. 200. Arrangement of annual estimates.-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), making appropriations for legislative, executive, and judicial expenses.

201. Manner of preparing estimates to be shown.--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. R. S. 3660. 202. Annual estimates to show outstanding appropriations. The head of each Department, in submitting to Congress his estimates of expenditures required in his Department during the year then approaching, shall designate not only the amount required to be appropriated for the next fiscal year, but also the amount of the outstanding appropriation, if there be any, which will probably be required for each particular item of expenditure. R. S. 3665.

203. Variation of annual estimate for current appropriations. Whenever the head of a Department, being about to submit to Congress the annual estimates of expenditures required for the coming year, finds that the usual items of such estimates vary materially in amount from the appropriation ordinarily asked for the object named, and especially from the appropriation granted for the same objects for the preceding year, and whenever new items not theretofore usual are introduced into such estimates for any year, he shall accompany the estimates by minute and full explanations of all such variations and new items,

showing the reason and grounds upon which the amounts are required, and the different items added. R. S. 3664.

Notes of Decisions.

Statutory restrictions.-The st ute restricts in every possible way the expenditures, expenses, and liabilities of the Government, so far as executive officers are

concerned, to the specific appropriations for each fiscal year. Wilder v. U. S. (1880), 16 Ct. Cl. 528.

204. 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. Sec. 4, act of June 22, 1906 (34 Stat. 448), making appropriations for legislative, executive, and judicial expenses.

That the Secretary of the Treasury shall not hereafter transmit special or additional estimates of appropriations to Congress unless they shall conform to the requirements of section four of the Act approved June twenty-second, nineteen hundred and six (Thirty-fourth Statutes, page four hundred and forty-eight). Sec. 4, act of Sept. 8, 1916 (39 Stat. 830).

Act June 22, 1906, sec. 4, referred to in this section, is set forth ante, 200. 205. Estimates forwarded through the Secretary of the Treasury.And 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).

206. Statement of rented buildings included in annual estimate.and 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 builings rented by their respective departments, the purposes for which rented, and the annual rental of each. Act of Mar. 3, 1883 (22 Stat. 552), making appropriations for legislative, executive and judicial expenses.

Hereafter the statement of buildings rented within the District of Columbia for use of the Government, required by the act of July sixteenth, eighteen hundred and ninety-two (Statutes at Large, volume twenty-seven, page one hundred and ninety-nine), shall indicate as to each building rented the area thereof in square feet of available floor space for Government uses, the rate paid per square foot for such floor space, the assessed valuation of caci building, and what proportion, if any, of the rental paid includes heat, light, ele

vator, or other service. Sec. 3, act of May 1, 1913 (38 Stat. 3), making appropriations for legislative, executive and judicial expenses.

That hereafter the statement of buildings rented within the District of Columbia for the use of the Government, required by the Act of July 16, 1892, shall indicate, in addition to the data required by section 3 of the Act of May 1, 1913, the cost of the care, maintenance, and operation of each building per square foot of floor space of the building or portion of building rented. Sec. 7, act of May 29, 1920 (41 Stat. 691), making appropriations for legislative, executive, and judicial expenses.

207. Statement of Government-owned buildings.-That hereafter it shall be the duty of the head of each department and independent establishment of the Government to submit to Congress annually in the Book of Estimates, a statement giving for each of the Government-owned buildings in the District of Columbia under their respective jurisdiction the following information for the preceding fiscal year: The location and valuation of each building, the purposes for which used, and the cost of care, maintenance, upkeep, and operation thereof per square foot of floor space. Sec. 3, act of June 5, 1920 (41 Stat. 945), making appropriations for sundry civil expenses.

208. Estimates for public works accompanied by plans, etc.-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 plan 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. R. S. 3663.

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Section thirty six hundred and sixty-three is amended by striking out, in the fifth line, the word "plan," and inserting the word plans." Act of Feb. 27, 1877 (19 Stat. 249), amending R. S. 3663.

Further restrictions on contracts and expenditures for public buildings and sites therefor were imposed by 1021, 1150, 1153, post.

Restrictions on contracts for the rent of buildings for the Government until an appropriation is made therefor were imposed by provisions of 1180, 1181, post.

209. Annual estimates for fortifications, etc.--That estimates of appropriations for fortifications and other works of defense, for the armament thereof, and for the procurement of heavy ordnance for trial and service shall be submitted to Congress in the Book of Estimates for the fiscal year 1921 and each fiscal year thereafter upon an annual basis. And section 5 of the legislative, executive, and judicial appropriation Act approved June 20, 1874, and section 7 of the sundry civil appropriation Act approved August 24, 1912, so far as they except "appropriations for fortifications" from the operations thereof, are repealed. Sec. 6, act of Mar. 3, 1919 (40 Stat. 1309), making appropriations for fortifications, etc.

Hereafter estimates shall not be submitted to Congress for appropriations for construction of gun and mortar batteries, modernizing older emplacements, and other construction under the Engineer Department, in connection with fortifications, until after plans and estimates of cost shall have

been prepared therefor. Act of Feb. 13, 1913 (37 Stat. 671), making appropriations for fortifications, etc.

For act of June 20, 1874, and sec.,7, act Aug. 24, 1912, mentioned above, see 231, 227, post.

210. Estimates for fortifications for insular possessions.-Hereafter all estimates for fortifications for insular possessions of the United States shall be made and submitted to Congress showing amount proposed to be expended at each harbor in each insular possession. Act of Mar. 3, 1905 (33 Stat. 847), making appropriations for fortifications.

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211. Estimates for cable or telegraph lines in Alaska.* Provided further, That hereafter detailed estimates shall be submitted to Congress for any further extension of the cable or telegraph lines in the district of Alaska. Act of Mar. 2, 1907 (34 Stat. 1159), making appropriations for the support of the Army.

212. Annual estimates for river and harbor improvements. And hereafter the Secretary of War shall annually submit estimates in detail for river and harbor improvements required for the ensuing fiscal 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), making appropriations for sundry civil expenses,

The legislative, executive, and judicial appropriation acts for many years have authorized the employment by the Secretary of War of skilled draftsmen and other services in the Signal Office and the office of Chief of Ordnance and of draftsmen, civil engineers, and other services in the office of the Chief of Engineers, to carry into effect appropriations for fortifications, etc., rivers and harbors, and surveys, requiring the Secretary of War to report to Congress each year the number of persons so employed, their duties, and the amount paid to each.

213. Annual estimates for 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 bureaus and offices, and other Government establishments at Washington, District of Columbia, for each fiscal year; * Sec. 2, act of June 30, 1906 (34 Stat. 762), making appropriations for sundry civil expenses.

This section was not to apply to printing and binding necessary to expedite the work of the branch of The Adjutant General's Office, formerly known as the Record and Pension Office, by a provision of act Mar. 4, 1907 (34 Stat. 1367).

This statute is understood to supersede R. S. 3661.

214. Annual estimates for transportation.— * * * Provided, That estimates for the next fiscal year shall be submitted to the Congress of the United States covering transportation of the Army and its supplies in one estimate, and additional estimates shall be submitted covering other items heretofore carried in appropriation bills under the head of transportation of the Army and its supplies: Act of Mar. 2, 1907 (34 Stat. 1170), making appropriations

for the support of the Army: Transportation.

215. Annual estimates for trusses. So much of section eleven hundred and seventy-eight of the Revised Statutes of the United States as makes a permanent indefinite appropriation to purchase trusses for soldiers is repealed, to take effect after June thirtieth, nineteen hundred and nine, and estimates of sufficient sums for the purchase of such trusses shall be submitted to Congress for the fiscal year nineteen hundred and ten, and annually thereafter, in the

vator, or other service. Sec. 3, act of May 1, 1913 (38 Stat. 3), making appropriations for legislative, executive and judicial expenses.

That hereafter the statement of buildings rented within the District of Columbia for the use of the Government, required by the Act of July 16, 1892, shall indicate, in addition to the data required by section 3 of the Act of May 1, 1913, the cost of the care, maintenance, and operation of each building per square foot of floor space of the building or portion of building rented. Sec. 7, act of May 29, 1920 (41 Stat. 691), making appropriations for legisla tive, executive, and judicial expenses.

207. Statement of Government-owned buildings.-That hereafter it shall be the duty of the head of each department and independent establishment of the Government to submit to Congress annually in the Book of Estimates, a statement giving for each of the Government-owned buildings in the District of Columbia under their respective jurisdiction the following information for the preceding fiscal year: The location and valuation of each building, the purposes for which used, and the cost of care, maintenance, upkeep, and operation thereof per square foot of floor space. Sec. 3, act of June 5, 1920 (41 Stat. 945), making appropriations for sundry civil expenses.

208. Estimates for public works accompanied by plans, etc.--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 plan 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 antici pated excess shall be also stated. R. S. 3663.

Section thirty six hundred and sixty-three is amended by striking out, in the fifth line, the word "plan," and inserting the word "plans." Act of Feb. 27, 1877 (19 Stat. 249), amending R. S. 3663.

Further restrictions on contracts and expenditures for public buildings and sites therefor were imposed by 1021, 1150, 1153, post.

Restrictions on contracts for the rent of buildings for the Government until an appropriation is made therefor were imposed by provisions of 1180, 1181, post.

209. Annual estimates for fortifications, etc.--That estimates of appropriations for fortifications and other works of defense, for the armament thereof, and for the procurement of heavy ordnance for trial and service shall be submitted to Congress in the Book of Estimates for the fiscal year 1921 and each fiscal year thereafter upon an annual basis. And section 5 of the legislative, executive, and judicial appropriation Act approved June 20, 1874, and section 7 of the sundry civil appropriation Act approved August 24, 1912, so far as they except "appropriations for fortifications" from the operations thereof, are repealed. Sec. 6, act of Mar. 3, 1919 (40 Stat. 1309), making appropriations for fortifications, etc.

Hereafter estimates shall not be submitted to Congress for appropriations for construction of gun and mortar batteries, modernizing older emplacements, and other construction under the Engineer Department, in connection with fortifications, until after plans and estimates of cost shall have

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