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INDEX.

ACCOUNTING OFFICERS.

See JURISDICTION OF ACCOUNTING OFFICERS.

ACCOUNTS.

See CIRCULARS IN APPENDIX; APPROPRIATIONS, Nos. 1, 2; CON-
GRESS, No. 1; CONSULAR OFFICERS, Nos. 1, 2; JURISDICTION OF
ACCOUNTING OFFICERS, Nos. 1, 10; REENLISTMENT, No. 3; RIVER
AND HARBOR IMPROVEMENTS, No. 6.

ACTING APPRAISERS.

See CUSTOMS SERVICE, No. 1.

ACTUAL COST.

See CONTRACTS, Nos. 8, 9; DISTRICT OF COLUMBIA, No. 1.
ADVANCE OF FUNDS.

See COAST AND GEODETIC SURVEY, No. 5; CONSULAR OFFICERS,
Nos. 1, 2; PUBLIC MONEYS, No. 1.

ADVANCE PAYMENT.

See CONGRESS, No. 2.

ADVERTISING.

See CONTRACTS, Nos. 20, 25.

AGENTS.

See CONTRACTS, No. 1; VOUCHER.

AGRICULTURE, DEPARTMENT OF.

See APPROPRIATIONS, No. 8; OFFICE AND OFFICER, No. 8.

ALASKA.

See CLERKS UNITED STATES COURTS, No. 14; MISCELLANEOUS RE-
CEIPTS; PUBLIC BUILDINGS, No. 1.

ALLOTMENTS OF PAY.

See NAVY, Nos. 11, 12.

ANNULMENT OF CONTRACT.

See CONTRACTS, Nos. 22, 23, 24.

APOTHECARY.

See COMMUTATION OF RATIONS, No. 4.

APPRAISERS.

See CUSTOMS SERVICE, No. 1; WITNESSES, No. 2. APPEALS.

See JURISDICTION OF ACCOUNTING OFFICERS, No. 15.

APPROPRIATIONS.

1. The $20,000 appropriated by the act of March 3, 1893, to pay for the
removal and subsistence of the Eastern Band of Cherokees, can
not be considered as expended to an extent greater than the sum
of the balances finally certified by the proper accounting officers
and chargeable to said appropriation. 16.

2. Claims properly arising under the eighth article of the Cherokee
treaty of December 29, 1835, and section 5 of the act of Congress
of July 29, 1848, may be examined and certified, notwithstanding
no appropriation exists for their payment. (Decision of Second
Comptroller of October 20, 1893, approved.) 16.
3. The appropriations for the Gettysburg National Park, made in the
acts of August 18, 1894, and February 11, 1895, to the extent that
they provide for objects common to both, are cumulative, while
cach is available for certain objects not provided for in the
other.

59.

4. The appropriation of $4,000 to enable the Secretary of the Treasury
to investigate and report upon the importation, etc., of explosives,
found in the sundry civil appropriation act of August 18, 1894,
providing for the service of the fiscal year 1895, is not a perma-
nent specific appropriation and can not be used after the expira-
tion of that fiscal year. 61.

5. An appropriation for the fiscal year 1895 is not available after the
expiration of that year for payment of the expenses of repairs for
which contracts were awarded but not actually entered into,
within the meaning of section 3690, Revised Statutes, during such
year. 51.

6. When, in an act appropriating for the purchase of additional land
for a public building, the piece of ground to be purchased is par-
ticularly described, the appropriation can not be used for the
purchase of another tract equally suitable for the purpose and at
a price within the sum provided, although the piece named in the
act can not be secured within the amount appropriated. 77.
7. The disbursing officer is authorized to pay the assistant professors
at the Naval Academy only at the rates indicated by the annual
salaries appropriated for their services, leaving the claims of such
as have served five years for the difference between their pay and
that of a professor to be adjusted by the accounting officers and
reported to Congress for appropriation. 90.

8. The allotment, from the Agricultural Department appropriation for
the purchase and distribution of seeds, of the sum of $50,000 for the
preparation and publication of farmers' bulletins is intended to
cover all expenses connected with,such bulletins, including their
distribution in the manner therein provided, and no more than
$50,000 of the appropriation can be used for that purpose. 171.
9. The appropriation in the act of March 3, 1891, to place electrical
fire-alarm apparatus in the Interior Department is available only
for the installation of the system, and can not be used to pay the
annual rental of the instruments. 196.

APPROPRIATIONS-Continued.

10. In a suit in a United States court brought to condemn land for use
in connection with the work of improving a river, the expenses
of taking the jury to view the land are payable from the appro-
priation of the Department of Justice made for the expenses of
United States courts, and not from the War Department appro-
priation for the improvement in connection with which the land
is needed. 201.

11. The only appropriation available under the provisions of section
3690, Revised Statutes, for the payment of the purchase price of
an instrument not procured by contract, and delivered during the
fiscal year 1896, is that for the year 1896, although the instrument
was ordered during the fiscal year 1894. 202.

12. The balance remaining of the appropriation in the act of March 2,
1895, for the “purchase or construction of one steam tug" is not
available for the care and maintenance of the same, even during
the remainder of the current fiscal year in which the tug was
procured. 256.

13. The Treasury Department appropriation for suppressing counter-
feiting and other crimes is not available for the payment of the
fees of an attorney and an expert witness employed by a United
States consul in the prosecution of persons charged with the
counterfeiting of United States money in India. 340.

14. Appropriations made for the purchase of pneumatic dynamite guns
"ready for military use" may be used for the erection of the
shelter necessary to keep the guns in serviceable condition, the
expense being necessarily incident to the accomplishment of the
purpose for which the appropriations are made. 357.

15. A subscription to a periodical is properly payable from the appro-
priation current at the time the subscription is given, although
the delivery may extend into the next fiscal year. 474.

16. The expense of placing an iron fence around the monument erected
to mark the birthplace of George Washington is payable from
the appropriation made for the monument, when approved by
the Secretary of State, under whose direction the appropriation
is placed. 492.

17. From an appropriation made for improving the Dalecarlia receiving
reservoir and the purchase of land therefor, for the fiscal year
1896, may be paid the expenses of the suit to condemn the land
and the judgment rendered therein where such suit was begun
within the fiscal year, although it may not be determined until
after the close of the fiscal year. 547.

18. From the appropriation for a monument to mark the birthplace of
Washington may be paid the incidental expenses incurred (with
the approval of the Secretary of State) in erecting a fence and
improving the small tract of land belonging to the Government
on which the monument is located. 592.

19. In the purchase of sites for public buildings at the capitals of Wyo-
ming, Idaho, and Montana, under authority contained in the sun-

APPROPRIATIONS-Continued.

dry civil appropriation act for the fiscal year 1896, the appropri
ation therefor "available during the fiscal year" may be used
after the expiration of the fiscal year in payment for sites ac-
cepted by the Secretary of the Treasury during the year, such
acceptance constituting a contract for the service of the fiscal
year within the meaning of section 3690, Revised Statutes. 615.
20. The specific amount which the Secretary of the Treasury has been
directed to pay to a claimant named in an act must be paid to
him notwithstanding the sum actually due to satisfy the claim
referred to in the act is less than the amount appropriated. 629.
See COAST AND GEODETIC SURVEY, Nos. 1, 7, 8, 10, 12, 13, 15; CON-
TRACTS, No. 5; EXPENSES OF DISTRICT JUDGES, No. 1; INTERNAL
REVENUE, No. 2; LIGHT-HOUSE ESTABLISHMENT, No. 3; MARINE
CORPS, No. 6; MILEAGE, No. 1; NATIONAL Home for DISABLED
VOLUNTEER Soldiers, No. 5; Public BuildINGS, No. 6; RIVER
AND HARBOR IMPROVEMENTS, No. 3; WORLD'S COLUMBIAN EXPO-
SITION, No. 1; WRECKS.

ARCHITECT.

ARMY.

See PUBLIC BUILDINGS, No. 6.

See MILEAGE; REIMBURSEMENT, No. 7, etc.

ARMY OFFICER.

See MILEAGE; PAY; RETIRED LIST; REIMBURSEHMNT, No. 7; RIVER
AND HARBOR IMPROVEMENTS, Nos. 4, 6, 7; TRAVEL PAY.

ASSESSMENT.

The United States are not liable for an assessment levied by local
State authorities, even though the improvement may be a direct
benefit to the property. 375.

ASSIGNMENTS.

See CONTRACTS, No. 2; LESSEE; NAVY, Nos. 11, 12.

ASSISTANT ATTORNEY.

See DISTRICT ATTORNEYS; OFFICE AND Officer, No. 10.

ATTORNEY.

See APPROPRIATIONS, No. 13; CONTRACTS, No. 1; DISTRICT ATTOR-
NEYS; OFFICE AND OFFICER, No. 10; VOUCHER.

AUDITOR.

See JURISDICTION OF ACCOUNTING OFFICERS; WORLD'S COLUMBIAN
EXPOSITION, No. 2.

AVERAGE.

See GENERAL AVERAGE; PRO RATA PAYMENT, Nos. 1, 2.
BARRED CLAIMS.

BAIL.

See JURISDICTION OF ACCOUNTING OFFICERS, Nos. 7, 8.

See MARSHALS, Nos. 16, 17, 20.

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1. Under the provisions of section 3156 of the Revised Statutes, requir
ing every gauger in the internal-revenue service to give bond sat-
isfactory to the Commissioner of Internal Revenue, the approval
of such bond by the Commissioner is a condition precedent to the
gauger's right to claim compensation for his services. 26.

2. The expenses incurred by an officer in furnishing the bond required
by law of all disbursing officers of the Government is not a proper
charge against the Government, even though the officer serves
without compensation. 262.

3. A person holding the office of storekeeper and gauger in the revenue
service, and under bond as such officer, is not entitled to compen-
sation when assigned to the separate duties of a storekeeper or a
gauger, as authorized by section 64 of the act of August 28, 1894,
until he has executed the bond therein required. 330.

4. The incidental expenses incurred by a special examiner of the Pen-
sion Office in investigating the sufficiency of the sureties on a
pension agent's bond, by direction of the Interior Department,
are a proper charge against the appropriation for investigation
of pension cases. 444.

See COAST AND GEODETIC SURVEY, No. 5; CONTRACTS, No. 4; IN-
DIAN TERRITORY, Nos. 1, 4, 5; JURISDICTION OF ACCOUNTING
OFFICERS, No. 3; MARSHALS, Nos. 16, 17, 20.

BOND-AIDED RAILROADS.

See PACIFIC RAILROADS; TELEGRAPHING.

BOUNTY.

The mere facts of payment by a State of officer's pay and allowances
to a man while engaged in recruiting or organizing troops, and
the reimbursement of the State by the United States under the
act of July 27, 1861, are not sufficient to show that he had the
status of an officer, or to enable him to count the time he was so
paid in making up the nine months' service required by law to
entitle him to veteran bounty under joint resolution of January
13, 1864, on a subsequent enlistment. If he was not enlisted or
commissioned he had no military status while so serving. 441.
See MARINE CORPS, No. 9; Pro Rata PaymENT, Nos. 1, 2; SUGAR
BOUNTY.

BRIDGE CHARGES.

See PACIFIC RAILROADS, No. 8.

BURIAL EXPENSES.

See DECEASED EMPLOYEE, Nos. 1, 2, 3; INDIANS, No. 6; NAVY, No. 9;
PENSIONER'S EXPENSES, Nos. 1, 2.

11268-VOL 2—43

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