tax, so that the increase of receipts primarily is due to increased pay rolls.

Receipts under the Carriers Taxing Act of 1937 are estimated at $194 millions, an increase of $24 millions or 13.9 percent over estimated receipts of $171 millions in the fiscal year 1942. The increase is the result both of an increase in work hours expected to result from a continued increase of industrial activity and of the increased wage rates for railway labor. For the first time the increased wage rates are effective for the entire year in the fiscal year 1943.

Railroad Unemployment Insurance Act.-Receipts under the Railroad Unemployment Insurance Act are estimated

at $10 millions, an increase of $1 million over estimated receipts of $9 millions in the fiscal year 1942.

Customs. Customs receipts are expected further to decline to $297 millions from estimated receipts of $368 millions in the fiscal year 1942. The additional closure of sources and restrictions upon shipping caused by the recent spread of the war will lower customs receipts throughout the fiscal year 1943 whereas only a part of the fiscal year 1942 is affected.

Miscellaneous revenues and receipts.-Miscellaneous revenues and receipts in the fiscal year 1943 are estimated at $284 millions and represent an increase of $43 millions or 18.0 percent over estimated receipts of the fiscal year 1942.

The following statement presents in three parallel columns the appropriation estimates for the fiscal year 1943 and the actual appropriations for 1942 and 1941. Adjacent to these columns are three additional columns showing the estimated expenditures for 1943 and 1942 and the actual expenditures for 1941. To avoid confusion in comparing the figures in these six columns the basis upon which the figures are presented should be explained. With respect to the first-mentioned three columns of figures, the 1941 and 1942 columns carry the appropriations which have already been made by Congress for the various departments, bureaus, establishments, and agencies of the Government for these fiscal years. The 1943 column presents the amounts for these organization units which the President is recommending to the Congress for appropriation for the fiscal year 1943.

The appropriations, it will be observed, are of two general types-annual and permanent. The annual appropriations, ordinarily found in the departmental supply bills, are voted each year by the Congress. They are usually definite and specific as to amounts. They may be obligated only during the year to which they relate, but remain available for payment of unliquidated obligations for 2 years thereafter before any unused balance is covered into the surplus fund of the Treasury. The permanent appropriations are automatically renewed each year over a

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period of time by virtue of permanent legislation, without annual action by the Congress. Such appropriations may be either specific or indefinite as to amounts. An example of the latter is the indefinite appropriation to cover the interest on the public debt. This type of appropriation, while sometimes difficult to ascertain as to amount, does not preclude an estimated figure for use in the Budget. The Congress makes some appropriations available until expended, or until the object for which they are made is accomplished. These appropriations are without a definite time limit and may, therefore, be called "no-year" appropriations. They are generally for the construction of public works projects.

Turning to the three columns under the caption "Expenditures," the column for 1941 shows the actual expenditure figures for that fiscal year. These figures, usually on a checks-issued basis, are adjusted at appropriate totals to the cash (checks-paid) basis, as shown on the daily Treasury statement. The totals, therefore, are on an actual cash basis. The columns for 1942 and 1943 show the estimated expenditures for these fiscal years on a cash basis. The figures in these three columns are those carried in totals to the General Budget Summary and supporting schedules. Hence, the Budget is, in effect, on a cash basis with respect to expenditures, as well as with respect to receipts.