For buildings and material:

Toro Point

One concrete storehouse, $5,000;

Ten buildings, at $900 each, $9,000;

Miraflores or Gatun

One storehouse, $5,000;

Obstacles

Two thousand five hundred coils of barbed wire, at $3 each, $7,500;
Two thousand five hundred pounds of staples, at $0.03, $75;

Telephone line

For maintenance of clearings and trails:

Clearings, four thousand three hundred and seventy acres, $21,000;
Trails, seventy miles, $900;

In all, $21,900.

For the purchase, manufacture, and test of ammunition for seacoast and land defense cannon, including the necessary experiments in connection therewith, and the machinery necessary for its manufacture at the arsenals, $233,000: Provided, That the Chief of Ordnance, United States Army, is authorized to enter into contracts or otherwise incur obligations for the purposes above mentioned not to exceed $500,000, in addition to the appropriation herein made;

For the alteration, maintenance, and installation of the seacoast artillery, including the purchase and manufacture of machinery, tools, and materials necessary for the work, and expenses of civilian mechanics, and extra-duty pay of enlisted men engaged thereon, $26,000;

For alteration, maintenance, and repair of submarine mine matériel, $2,700; Fire control: For the construction of fire-control stations and the purchase and installation of accessories therefor, $50,000;

For construction on the Panama Canal Zone of barracks, quarters, storehouses, and other buildings necessary for accommodating the mobile army and Coast Artillery troops to be stationed there, including water, sewer, and lighting systems, roads, walks, and so forth, and for repairing and remodeling existing buildings to render them suitable for sheltering troops, $700,000.

In all, specifically for fortifications and armament thereof for the Panama Canal, $1,124,475.

SEC. 2. That all funds collected by the government of the Canal Zone from rentals of public lands and buildings in the Canal Zone and the cities of Panama and Colon, and from the zone postal service, and from court fees and fines, and collected or raised by taxation in whatever form under the laws of the government of the Canal Zone, are hereby appropriated until and including June thirtieth, nineteen hundred and fifteen, as follows: The revenues derived from the postal service to the maintenance of that service; the remaining revenues, including any balances unexpended in prior years, after setting aside a miscellaneous and contingent fund of not exceeding $10,000, to the maintenance of the public-school system in the zone; to the construction and maintenance of public improvements within the zone; to the maintenance of the administrative districts; and for the expenses of the subdivisions of the Canal Zone after they are established under section seven of the Panama Canal Act; to the maintenance of Canal Zone charity patients in the hospitals of the Panama Canal; and to the maintenance of administrative district prisoners: Provided, That, if the revenues of the Canal Zone government are not sufficient for the purposes herein specified, the necessary part of the amounts appropriated for the departments of civil administration and law, under items seven and nine, may be used therefor. A detailed and classified statement of all receipts and expenditures without the duplication of items under this paragraph shall be submitted to Congress after the close of the fiscal year nineteen hundred and fifteen.

SEC. 3. That during the fiscal year nineteen hundred and fifteen all moneys received by the governor of the Panama Canal, from any services rendered or materials and supplies furnished to employees of the United States or of the Panama Railroad Company, to the Panama Railroad Company, to the Canal Zone government, to the Panama Government, and to other departments of the United States Government, from hotel and hospital supplies and services; from rentals, wharfage, and so forth; from labor, materials, and supplies and other services furnished to vessels and to those unable to obtain similar labor, materials, supplies, and services elsewhere; from the sale of scrap and other by-products of manufacturing and shop operations; from the sale of

obsolete and unserviceable material, supplies, and equipment purchased or acquired for the operation, maintenance, protection, sanitation, and government of the canal and Canal Zone; and from exchanges of typewriting, adding, and other machines, shall be credited to the appropriation from which payments for the materials, supplies, labor, or other services were originally made. Moneys heretofore or hereafter received from the sale of material, supplies, and equipment purchased or acquired for the construction of the Panama Canal, after deducting all expenses of assembling, sorting, storing, repairing, and selling such material, supplies, and equipment, which deductions shall be credited to the appropriations from which such expenses are paid, and the moneys received as a reimbursement for the expenditures incurred in constructing waterworks, sewers, and pavements in the cities of Panama and Colon, including interest on such expenditures, excluding payments on account of the expenses for maintenance of such waterworks, sewers, and pavements incurred under agreement with the Panama Government, and otherwise herein disposed of, shall be covered into the Treasury as miscellaneous receipts. After the canal is opened for use and operation the net profits accruing during the fiscal year nineteen hundred and fifteen from the operations herein authorized shall be covered into the Treasury of the United States, as provided for the profits accruing from the business authorized in section six of the Panama Canal Act.

SEC. 4. That the consolidation of the functions of receiving, disbursing, and · accounting for the funds of the Canal Zone government and the Panama Railroad operations on the Isthmus with the functions of receiving, disbursing, and accounting for the funds appropriated for the Panama Canal shall be and is hereby authorized in so far as may be practicable: Provided, That separate accounts shall be kept of the transactions under each fund.

SEC. 5. That the collecting officers of the Panama Canal shall render their accounts in such detail, and shall transmit with their accounts to the accounting officers of the Treasury charged with the settlement thereof all such papers, records, and copies relating to their transactions as collectors as shall be prescribed in regulations approved by the President, and, in his judgment, not incompatible with the methods of accounting prescribed in the so-called Dockery Act, approved July thirty-first, eighteen hundred and ninety-four.

SEC. 6. That for the fiscal year nineteen hundred and sixteen and annually thereafter the estimates of appropriations for the Panama Canal shall be submitted in detail, showing the amounts required for personal services and the amounts required for material including all supplies, under the heads of construction, maintenance, operation, sanitation, and civil government, and following each there shall be submitted notes giving in parallel columns information which will show the number, by grade or classes, of officers, employees, and skilled and unskilled laborers proposed to be paid under each of said appropriations for the ensuing fiscal year and those paid at the close of the fiscal year next preceding the period when said estimates are prepared and submitted; also, in connection with each item for material and miscellaneous purposes other than salaries or pay for personal services, the amounts actually expended or obligated, quantities purchased, and prices paid for material or supplies during the entire fiscal year next preceding the preparation and submission of said estimates.

There shall also be submitted in connection with the foregoing information, statements of actual unit cost of all construction work done, and of estimated unit cost of work proposed to be done, for the fiscal years included in the notes so required to be submitted with the annual estimates.

SEC. 7. That the appropriations herein made for the Panama Canal, other than those for fortifications, or balances thereof, may be available, during the last half of the fiscal year nineteen hundred and fifteen, for expenditure for the purposes indicated by the several titles enumerated in the foregoing section, namely, construction, maintenance, operation, sanitation, and civil government, and be accounted for at the end of that year in such detail or classification, respectively, thereunder as may be determined by the Governor of the Panama Canal, or hereafter required by Congress; and such balances may, on and after January first, nineteen hundred and fifteen, constitute one fund for expenditure under said respective titles.

SEC. 8. That until the close of the fiscal year nineteen hundred and fifteen, when any material, supplies, and equipment heretofore or hereafter purchased or acquired for the construction of the Panama Canal is no longer needed, or is no longer serviceable, it may be sold in such manner as the President may

direct, and without advertising in such classes of cases as may be authorized by him.

SEC. 9. Appropriations herein for printing and binding shall not be used for any annual report or the accompanying documents unless the head of each executive department, or other branch of the public service, or the Commissioners of the District of Columbia making such a report shall furnish copy to the Public Printer in the following manner: Copies of the documents accompanying such annual reports on or before the fifteenth day of October of each year; copies of the annual reports on or before the fifteenth day of November of each year; and complete revised proofs of the accompanying documents and the annual reports on the tenth and twentieth days of November of each year, respectively. The provisions of this section shall not apply to the annual reports of the Smithsonian Institution.

SEC. 10. That section six of the sundry civil appropriation Act approved August twenty-fourth, nineteen hundred and twelve, is amended to read as follows:

"SEC. 6. That there shall be submitted hereafter, in the annual Book of Estimates following every estimate for a general or lump-sum appropriation, except public buildings or other public works constructed under contract, a statement showing in parallel columns:

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First, the number of persons, if any, intended to be employed and the rates of compensation to each, and the amounts contemplated to be expended for each of any other objects or classes of expenditures specified or contemplated in the estimate, including a statement of estimated unit cost of any construction work proposed to be done; and

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Second, the number of persons, if any, employed and the rate of compensation paid each, and the amounts expended for each other object or class of expenditure, and the actual unit cost of any construction work done, out of the appropriation corresponding to the estimate so submitted, during the completed fiscal year next preceding the period for which the estimate is submitted.

"Other notes shall not be submitted following any estimate embraced in the annual Book of Estimates other than such as shall suggest changes in form or order of arrangement of estimates and appropriations and reasons for such changes."

SEC. 11. That no part of any money appropriated by this Act shall be used during the fiscal year nineteen hundred and fifteen for the purchase of any typewriting machine at a price in excess of the lowest price paid by the Government of the United States for the same make and substantially the same model of machine during the period of the fiscal years nineteen hundred and thirteen and nineteen hundred and fourteen; such price shall include the value of any typewriting machine or machines given in exchange, but shall not apply to special prices granted on typewriting machines used in schools of the District of Columbia or of the Indian Service.

SEC. 12. That it shall not be lawful hereafter to pay to any person, employed in the service of the United States under any general or lump sum appropriation, any sum additional to the regular compensation received for or attached to any employment held prior to an appointment or designation as acting for or instead of an occupant of any other office or employment. This provision shall not be construed as prohibiting regular and permanent appointments by promotion from lower to higher grades of employments.

SEC. 13. That the heads of executive departments and other Government establishments are authorized to prescribe per diem rates of allowance not exceeding $4 in lieu of subsistence to persons engaged in field work or traveling on official business outside of the District of Columbia and away from their designated posts of duty when not otherwise fixed by law. For the fiscal year nineteen hundred and sixteen and annually thereafter estimates of appropriations from which per diem allowances are to be paid shall specifically state the rates of such allowances.

For the relief of the sufferers from the recent conflagration in Salem, Massachusetts, $200,000, or so much thereof as may be necessary: Provided, That all expenditures under this provision shall be made under the direction of the Secretray of War.

SEC. 14. That all sums appropriated by this Act for salaries of officers and employees of the Government shall be in full for such salaries for the fiscal year nineteen hundred and fifteen, and all laws or parts of laws to the extent they are in conflict with the provisions of this Act are repealed.

Approved, August 1, 1914. [38 Stat., 659, 667, 674.]

An Act To provide for the admission of foreign-built ships to American registry for the foreign trade, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the words "not more than five years old at the time they apply for registry in section five of the Act entitled "An Act to provide for the opening, maintenance, protection, and operation of the Panama Canal and the sanitation and government of the Canal Zone," are hereby repealed.

SEC. 2. That the President of the United States is hereby authorized, whenever in his discretion the needs of foreign commerce may require, to suspend by order, so far and for such length of time as he may deem desirable, the provisions of law prescribing that all the watch officers of vessels of the United States registered for foreign trade shall be citizens of the United States.

Under like conditions, in like manner, and to like extent the President of the United States is also hereby authorized to suspend the provisions of the law requiring survey, inspection, and measurement by officers of the United States of foreign-built vessels admitted to American registry under this Act. SEC. 3. This Act shall take effect immediately. Approved, August 18, 1914. [38 Stat., 698.]

An Act To present the steam launch Louise, now employed in the construction of the Panama Canal, to the French Government.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That, as a mark of appreciation of the sacrifices and services of the French people in the construction of the Panama Canal, the steam launch Louise, built in France in eighteen hundred and eighty-five, and employed in the construction of the canal successively by the French Panama Canal Company and by the United States, be put in good condition and presented to the French Government.

SEC. 2. That the sum of $6,000 is hereby appropriated, out of any money in the Treasury not otherwise appropriated, to pay the expense of executing this Act, to be disbursed by the Governor of the Canal Zone.

Approved, August 25, 1914. [38 Stat., 709.]

An Act To provide for the registration of, with collectors of internal revenue, and to impose a special tax upon all persons who produce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparations, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the first day of March, nineteen hundred and fifteen, every person who produces, imports, manufactures, compounds, deals in, dispenses, sells, distributes, or gives away opium or coca leaves or any compound, manufacture, salt, derivative, or preparation thereof, shall register with the collector of internal revenue of the district his name or style, place of business, and place or places where such business is to be carried on: Provided, That the office, or if none, then the residence of any person shall be considered for the purposes of this Act to be his place of business. At the time of such registry and on or before the first day of July, annually thereafter, every person who produces, imports, manufactures, compounds, deals in, dispenses, sells, distributes, or gives away any of the aforesaid drugs shall pay to the said collector a special tax at the rate of $1 per annum: Provided, That no employee of any person who produces, imports, manufactures, compounds, deals in, dispenses, sells, distributes, or gives away any of the aforesaid drugs, acting within the scope of his employment, shall be required to register or to pay the special tax provided by this section: Provided further, That the person who employs him shall have registered and paid the special tax as required by this section: Provided further, That officers of the United States Government who are lawfully engaged in making purchases of the above-named drugs for the various departments of the Army and Navy, the Public Health Service, and for Government hospitals and prisons, and officers of any State government, or of any county or municipality therein, who are lawfully engaged in making purchases of the above-named drugs for State, county, or municipal hospitals or prisons, and officials of any Territory or insular possession or the District of

Columbia or of the United States who are lawfully engaged in making purchases of the above-named drugs for hospitals or prisons therein shall not be required to register and pay the special tax as herein required.

It shall be unlawful for any person required to register under the terms of this Act to produce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away any of the aforesaid drugs without having registered and paid the special tax provided for in this section.

That the word "person" as used in this Act shall be construed to mean and include a partnership, association, company, or corporation, as well as a natural person; and all provisions of existing law relating to special taxes, so far as applicable, including the provisions of section thirty-two hundred and forty of the Revised Statutes of the United States are hereby extended to the special tax herein imposed.

That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make all needful rules and regulations for carrying the provisions of this Act into effect.

SEC. 2. That it shall be unlawful for any person to sell, barter, exchange, or give away any of the aforesaid drugs except in pursuance of a written order of the person to whom such article is sold, bartered, exchanged, or given, on a form to be issued in blank for that purpose by the Commissioner of Internal Revenue. Every person who shall accept any such order, and in pursuance thereof shall sell, barter, exchange, or give away any of the aforesaid drugs, shall preserve such order for a period of two years in such a way as to be readily accessible to inspection by any officer, agent, or employee of the Treasury Department duly authorized for that purpose, and the State, Territorial, District, municipal, and insular officials named in section five of this Act. Every person who shall give an order as herein provided to any other person for any of the aforesaid drugs shall, at or before the time of giving such order, make or cause to be made a duplicate thereof on a form to be issued in blank for that purpose by the Commissioner of Internal Revenue, and in case of the acceptance of such order, shall preserve such duplicate for said period of two years in such a way as to be readily accessible to inspection by the officers, agents, employees, and officials hereinbefore mentioned. Nothing contained in this section shall apply— (a) To the dispensing or distribution of any of the aforesaid drugs to a patient by a physician, dentist, or veterinary surgeon registered under this Act in the course of his professional practice only: Provided, That such physician, dentist, or veterinary surgeon shall keep a record of all such drugs dispensed or distributed, showing the amount dispensed or distributed, the date, and the name and address of the patient to whom such drugs are dispensed or distributed, except such as may be dispensed or distributed to a patient upon whom such physician, dentist, or veterinary surgeon shall personally attend; and such record shall be kept for a period of two years from the date of dispensing or distributing such drugs, subject to inspection, as provided in this Act.

(b) To the sale, dispensing, or distribution of any of the aforesaid drugs by a dealer to a consumer under and in pursuance of a written prescription issued by a physician, dentist, or veterinary surgeon registered under this Act: Provided, however, That such prescription shall be dated as of the day on which signed and shall be signed by the physician, dentist, or veterinary surgeon who shall have issued the same: And provided further, That such dealer shall preserve such prescription for a period of two years from the day on which such prescription is filled in such a way as to be readily accessible to inspection by the officers, agents, employees, and officials hereinbefore mentioned. (c) To the sale, exportation, shipment, or delivery of any of the aforesaid drugs by any person within the United States or any Territory or the District of Columbia or any of the insular possessions of the United States to any person in any foreign country, regulating their entry in accordance with such regulations for importation thereof into such foreign country as are prescribed by said country, such regulations to be promulgated from time to time by the Secretary of State of the United States.

(d) To the sale, barter, exchange, or giving away of any of the aforesaid drugs to any officer of the United States Government or of any State, territorial, district, county, or municipal or insular government lawfully engaged in making purchases thereof for the various departments of the Army and Navy, the Public Health Service, and for Government, State, territorial, district, county, or municipal or insular hospitals or prisons.