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Horses and other property lost in military service:

To pay for horses, mules, oxen, wagons, carts, sleighs, harness, steamboats and other vessels, railroad engines and railroad cars, killed, lost, captured, destroyed, or abandoned while in the military service under the provisions of Title, “Debts due by or to the United States." R. S. 3689; 31 U. 8. C. 711.

Provisions setting apart, for support of the home, the funds appropriated by this provision were made by R. S. 4818, ante, 1126.

As to appropriations for the Soldiers' Home, see section 20, act of June 26, 1934 (48 Stat. 1233), 1765, post.

1761. Permanent appropriations; unexpended balances.-All balances of ap propriations contained in the annual appropriation bills and made specifically for the service of any fiscal year, and remaining unexpended at the expiration of such fiscal year, shall only be applied to the payment of expenses properly incurred during that year, or to the fulfillment of contracts properly made within that year; and balances not needed for such purposes shall be carried to the surplus fund. This section, however, shall not apply to appropriations known as permanent or indefinite appropriations. R. S. 3690; 31 U. S. C. 712.

1762. Permanent appropriations; balances carried to surplus funds.—That from and after the first day of July, eighteen hundred and seventy-four, and of each year thereafter, the Secretary of the Treasury shall cause all unexpended balances of appropriations which have remained upon the books of the Treasury for two fiscal years to be carried to the surplus fund and covered into the Treasury: Provided, That this provision shall not apply to permanent, specific appropriations, appropriations for rivers and harbors, lighthouses, fortifications, public buildings, or the pay of the navy and marine corps; but the appropriations named in this proviso shall continue available until otherwise ordered by Congress, * * *. Sec. 5, act of June 20, 1874 (18 Stat, 110); 31 U. 8. C. 713.

As to "fortifications," see 1720, ante.

1763. Permanent appropriations; certification as to pending claims.-All balances of appropriations which shall have remained on the books of the Treasury, without being drawn against in the settlement of accounts, for two years from the date of the last appropriation made by law, shall be reported by the Secretary of the Treasury to the Auditor of the Treasury, whose duty it is to settle accounts thereunder, and the auditor shall examine the books of his office and certify to the Secretary whether such balances will be required in the settlement of any accounts pending in his office; and if it appears that such balances will not be required for this purpose, then the Secretary may include such balances in his surplus-fund warrant, whether the head of the proper department shall have certified that it may be carried into the General Treasury or not. But no appropriation for the payment of the interest or principal of the public debt, or to which a longer duration is given by law, shall be thus treated. R. S. 3691; 31 U. S. C. 715.

1764. Permanent appropriations; reappropriation of unexpended balances.-That the reappropriation and diversion of the unexpended balance of any appropriation to a purpose other than that for which it was originally made shall be construed and accounted hereafter as a new appropriation and the unexpended balance shall be reduced by the sum proposed to be so diverted. Sec. 4, act of Mar. \, 1915 (38 Stat. 1161); 31 U. 8. C. 717.

1765. Permanent appropriations repeal act.---(a) That effective July 1, 1935, such portions of any Acts as provide permanent or continuing appropriations from the general fund of the Treasury to be disbursed under the appropriation accounts appearing on the books of the Government, and listed in subsection (b)

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of this section, are hereby repealed, and any unobligated balances under such accounts as of June 30, 1935, shall be covered into the surplus fund of the Treasury. (b) (16) Transportation of Volunteers, War with Spain (8x175), (17) Powder and projectiles, proceeds of sales (8x423).

Sec. 1, act of June 26, 1934 (48 Stat. 1221);31 U. S. C. 725.

(a) Effective July 1, 1935, the permanent appropriations under the appropriation titles listed in subsection (b) of this section are repealed, and such portions of any Acts as make permanent appropriations to be expended under such accounts are amended so as to authorize, in lieu thereof, annual appropriations from the general fund of the Treasury in identical terms and in such amounts as now provided by the laws providing such permanent appropriations, except that any appropriation for "Adjusted losses and contingencies, postal fund,” is authorized to be made from the postal revenues. Any unobligated balances remaining in the permanent appropriations under these accounts on June 30, 1935, shall be covered into the surplus fund of the Treasury.

(b) *

(12) Permanent International Commission of Congresses of Navigation (fiscal year) (8-887).

(13) Operating and care of canals and other works of navigation (8x881).

(14) Removing sunken vessels or craft obstructing or endangering navigation (8x888).

(15) Removing obstructions in Mississippi, Atchafalaya, and Old Rivers (fiscal year) (8-961.58).

(16) Maintenance of channel, South Pass, Mississippi River (fiscal year) (8-961.55).

(17) Gauging waters of the Mississippi and its tributaries (fiscal year) (8-961.54),

(18) Examinations and surveys at South Pass, Mississippi River (fiscal year) (8-961.53).

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(27) Operating snag and dredge boats on upper Mississippi, Illinois, and Minnesota Rivers (fiscal year), (8-962.60).

(28) Operating snag boats on the Ohio River (fiscal year) (8-962.51), Sec. 2, act of June 26, 1934 (48 Stat. 1225): 31 U. $. Ç. 725a.

(a) Effective July 1, 1935, the permanent or continuing appropriation accounts appearing on the books of the Government and listed in subsection (b) of this section are hereby abolished, and any unobligated balances under such accounts as of June 30, 1935, shall be covered into the surplus fund of the Treasury. Any appropriations, to which expenditures under such accounts have been chargeable prior to July 1, 1935, are hereby repealed. Any claims accruing on and after July 1, 1935, which, but for this section properly would have been charged to these appropriation titles, shall, upon proper audit, be certified to Congress for appropriation from the general fund of the Treasury, which is hereby authorized.

(b) (1) Extra pay to Regular Army, War with Spain (8x172). (2) Extra pay to Volunteers, War with Spain (8x173),

(3) Claims of officers and men of the Army for destruction of private property (8x123).

(4) Bounty to Fifteenth and Sixteenth Missouri Cavalry Volunteers (8x164).

(5) Judgments in admiralty suits under Act of March 9, 1920, War Department (8x143),

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(6) Reimbursement for bringing home remains of officers and others (Navy) (7x816).

(7) Reimbursement for bringing home remains of officers and others (War) (8x765). * Sec. 3, act of June 26, 1934 (48 Stat. 1226); 31 U. 8. O. 7256.

(a) Effective July 1, 1935, all receipts of the character theretofore credited to the appropriation accounts appearing on the books of the Government and listed in subsection (b) of this section shall be deposited into the Treasury as miscellaneous receipts, and amounts equal thereto are authorized to be appropriated annually from the general fund of the Treasury for the same purposes for which such receipts are now appropriated. Appropriations to which expenditures under such accounts have been chargeable theretofore are hereby repealed, effective on such date: Provided, That if the total of receipts for any one fiscal year for any of the foregoing purposes under this authority is greater than the amounts appropriated for such purpose, such excess is authorized to be appropriated for the following fiscal year.

(b)
(10) Ordnance material, proceeds of sales (War) (88422).

(11) Maintenance and operation of dams and other improvements of navigable water (88876).

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(21) Military post construction fund (89250). (22) National Guard, section 87, National Defense Act (fiscal year) (8-715).

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(33) Inland and Coastwise Waterways Service Fund (8x875),

Sec. 4, act of June 26, 1934 (48 Stat. 1227); 31 U. S. C. 7250. Effective July 1, 1935, the appropriation account on the books of the Government entitled “Recreation Fund, Army" (8T078), is abolished and the balance thereof shall be covered into the surplus fund of the Treasury: Provided, That an amount equal to the amount so covered into the surplus fund of the Treasury is hereby authorized to be appropriated from the general fund of the Treasury in the event of war, for the recreation, amusement, comfort, contentment, and health of the enlisted personnel of the Military Establishment. Sec. 8, act of June 26, 1934 (48 Stat. 1229); 31 U. 8. C. 7259.

(a) Effective July 1, 1935, credit shall be made to the replacement accounts appearing in subsection (b) of this section of only such amounts as represent sales of stores, materials, and supplies at actual cost to the War Department.

(b) (1) Replacing Army transportation (fiscal year) (8-228). (2) Replacing clothing and equipage (fiscal year) (8-231). (3) Replacing subsistence of the Army (85666). (4) Replacing regular supplies of the Army (fiscal year) (8-234). (5) Replacing Signal Corps supplies and equipment (fiscal year) (8-545). (6) Replacing medical supplies (fiscal year) (8-511). (7) Replacing engineer equipment of troops (fiscal year) (8-315). (8) Replacing engineer operations in the field (fiscal year) (8-316). (9) Replacing engineer depots (fiscal year) (8-317). (10) Replacing ordnance and ordnance stores (fiscal year) (8-425). (11) Replacing barracks and quarters (fiscal year) (8-209).

(12) Replacing water and sewers at military posts (fiscal year) (8-233). Sec. 10, act of June 26, 19.3h (58 Stat. 1229); 31 U. S. C. 725i.

(a) Effective July 1, 1935, the appropriation accounts appearing on the books of the Government and listed in subsection (b) of this section, as well as appropriation accounts bearing similar titles on the books of the Government, are abolished, and any unobligated balances under such accounts as of June 30, 1935, shall be covered into a trust fund receipt account in the Treasury to be designated “Unclaimed Moneys of Individuals whose Whereabouts Are Unknown.” Any appropriations to which expenditures under such accounts have been chargeable theretofore are hereby repealed. There are authorized to be appropriated annually from such account such sums as may be necessary to meet any expenditures of the character now chargeable to the appropriation accounts abolished by this section. The Secretary of the Treasury or the Commissioners of the District of Columbia, as the case may be, shall submit with their annual estimates of appropriations an amount necessary to meet expenditures properly chargeable to this account.

(b)

(11) Unclaimed moneys of individuals whose whereabouts are unknown (War) (8t117).

Sec. 17, act of June 26, 1934 (48 Stat. 1230); 31 U. S. C. 725p. (a) Effective July 1, 1935, the appropriation accounts appearing on the books of the Government and listed in subsection (b) of this section, as well as appropriation accounts bearing similar titles on the books of the Government, are abolished, and any unobligated balances under such accounts as of June 30, 1935, shall be covered into the surplus fund of the Treasury. Any appropriations to which expenditures under such accounts have been chargeable theretofore are repealed. On July 1, 1935, there shall be established on the books of the Government an account to be designated “Refund of Moneys Erroneously Received and Covered," and there is authorized to be appropriated such sums as may be necessary to meet any expenditures of the character now chargeable to the appropriation accounts herein abolished and other collections erroneously received and covered which are not properly chargeable to any other appropriation. The Secretary of the Treasury shall submit with his annual estimates of appropriations an amount necessary to meet expenditures properly chargeable to this account: Provided, That this authority shall not be deemed to apply to any refunds which, under existing law, may be charged to any accounts for which separate provision is made in this Act.

(b) (3) Refunding moneys erroneously received and covered (War) (8x191).

Scc. 18, act of June 26, 1934 (48 Stat. 1231); 31 U. 8. C. 725q.

Provided, That donations, quasi-public, and unearned moneys carried in official checking accounts of disbursing officers and of others required to account to the Comptroller General (including clerks and marshals of the United States District Courts), administered by, officers of the United States by virtue of their official capacity, shall be deposited similarly into the Treasury as trust funds and are hereby appropriated and made available for disbursement under the terms of the trust. Sec. 19, act of June 26, 1934 (48 Stat. 1232); 31 U.S. C. 725r.

(a) The funds appearing on the books of the Government and listed in subsections (b) and (c) of this section shall be classified on the books of the Treasury as trust funds. All moneys accruing to these funds are hereby appropriated, and shall be disbursed in compliance with the terms of the trust. Hereafter moneys received by the Government as trustee analogous to the funds named in subsections (b) and (c) of this section, not otherwise herein provided for, except moneys received by the Comptroller of the Currency or the Federal Deposit Insurance Corporation, shall likewise be deposited into the Treasury as trust funds with appropriate title, and all amounts credited to such trust-fund accounts are hereby appropriated and shall be disbursed in compliance with the terms of the trust : Provided, That, effective July 1, 1935, expenditures from the trust fund "Soldiers' Home, Permanent Fund” (8t184) shall be made only in pursuance of appropriations annually made by Congress, and such appropriations are hereby authorized : Provided further, That personal funds of deceased inmates, Naval Home, now deposited with the pay officer of the Naval Home, shall be deposited in the Treasury to the credit of the trust-fund account "Personal Funds of Deceased Inmates, Naval Home" (7t989): Provided further, That on June 30 of each year there shall be transferred to the trust fund receipt account directed to be established in section 17 of this Act, such portion of the balances in any trust-fund account hereinbefore or hereafter listed or established, except the balances in the accounts listed in subsection (c) of this section, which have been in any such fund for more than one year and represent moneys belonging to individuals whose whereabouts are unknown, and subsequent claims therefor shall be disbursed from the trust-fund receipt account "Unclaimed Moneys of Individuals whose Whereabouts are Unknown," directed to be established in section 17 of this Act.

(25) Pay of the Army, deposit fund (8t183).

(36) Estates of deceased personnel, War Department (8t180).

(38) Fredericksburg and Spotsylvania County Battlefields memoriał fund. (39) Petersburg National Military Park fund (8c814). (40) Gorgas memorial laboratory quotas (1c304).

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(50) Protective works and measures, Lake of the Woods and Rainy River, Minnesota (88863).

(59) Soldiers' Home, permanent fund (8t184).

(64) Funds contributed for improvement of (name of river or harbor). (65) Funds advanced for improvement of (name of river or harbor).

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(76) Paving Government Road across Fort Sill Military Reservation, Okla. (8c664).

(77) Bequest of William F. Edgar, Museum and 'Library, office of Surgeon General of the Army (8c504).

(83) Soldiers' Home, interest account (8x185). (c)

(2) Estates of deceased soldiers, United States Army (8t189).

Sec. 20, act of June 26, 1934 (48 Stat. 1233); 31 U. 8. C. 7258. Hereafter all checks drawn on the Treasurer of the United States, except those issued on account of public-debt obligations and transactions regarding the administration of banking and currency laws, shall be payable only until the close of the fiscal year 'next following the fiscal year in which such checks were issued, and the amounts of all such checks properly dne and payable which have not been presented for payment within such period, shall be de posited into the Treasury to the credit of a trust-fund account entitled "Outstanding Liabilities (fiscal year),” designated by fiscal years in which the checks were issued. The balances in the outstanding liabilities account now carried on the books of the Government, representing the amounts of unclaimed cheeks,

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