List of all persons appointed or employed, with the salary or compensation paid to each on a per annum basis-Continued.

DIVISION OF REPORT REGISTRY

Is charged with the duty of keeping and maintaining a record of the receipt of all reports of alleged enemy owned property, the assignment of report numbers and the preparation of card indices showing the name of the reporter, the name of the enemy, and geographical location. Upon the completion of this work the report is referred to the Bureau of Investigation for its determination of the question of enemy ownership and recommendation with respect to the establishment of a trust account. In the event of an affirmative decision, the report is returned for the purpose of the assignment of a trust number and the preparation of a docket sheet for record in the particular division of the Bureau of Trusts, to which the same is transmitted for administration.

To this division daily advices are furnished by the Bureau of Trusts, which serve as a basis for the compilation of statistics showing the number of reports of enemy property received, the number of trust accounts established, and the progress of the work relative to the administration thereof in the several divisions of the Trusts Bureau. At the close of business on December 31, 1918, this division had received for the purpose of recording 33,808 reports of alleged enemy owned property and had established by the assignment of a trust number 33,447 separate trust estates.

DIVISION OF APPROPRIATION-ACCOUNTING

Is responsible for the keeping of such records and books of account as will at all times clearly set forth the amount of each and every appropriation by Congress, and the purposes for which the same, or any part thereof, has been expended; the auditing and approval of all claims to be submitted to the disbursing officer for payment, and the preparation of a monthly report of available balances. In addition to the foregoing, it is the duty of this division to prepare semimonthly pay rolls; maintain a record of the attendance of employees, and to verify at regular intervals the accounts of the Division of Appropriation-Disbursement.

Statement of receipts and disbursements for the period Jan. 1, 1918, to Dec. 31, 1918, inclusive.

Building

Classified disbursements for year ending Dec. 31, 1918.

Equipment

Maintenance of equipment_

Rent, light, heat, and power_.

Pay roll____.

Stationery and printing..

Telephone and telegraph.
Freight and drayage----

Per diem and travel expense...

Local transportation

Maps, books, and periodicals.

Miscellaneous

Professional services_

Reporting enemy examinations_

State representatives.

$2,956. 93 73, 053. 92

1, 926. 80

48, 816. 10 706, 342.75

45, 061. 19 11, 769. 02

625.92 6, 639. 32 170.00 954. 53 699.95

15, 808. 39

54.20

17.30

915, 896. 32

DIVISION OF APPROPRIATION-DISBURSEMENT

Prepares for presentation to the Secretary of the Treasury all formal requests for transfer of appropriations to the credit of the disbursing officer, whose duty it is to make payment of all items covering salary allowance and other charges incident to the operation of the organization, after audit and approval by the Division of AppropriationAccounting. A record is kept showing the total of appropriations so received, the disbursements made therefrom, and quarterly reports

furnished to the Auditor for the State and Other Departments showing all available and unexpended balances.

This division is also responsible for the issuance of requests for Government transportation, when authorized by the proper administrative officer; properly records and retains in its possession all bonds of financial institutions designated as depositaries, as well as all other securities which may come into its custody.

DIVISION OF AUDIT

Prepares a complete analysis of each report of alleged enemy-owned property; makes an examination of the records of the several bureaus relative to the administration thereof; determines the sufficiency of the demands which have been issued, and verifies compliance therewith by investigation of the alleged balances to the credit of the enemy in the Division of Accounts.

This division also determines the accuracy of all entries appearing upon the books of the Division of Accounts relative to the receipt of income to be credited and disbursements to be debited to the several trusts; compares cash balances as shown by the general ledgers with advices from the Secretary of the Treasury; audits generally the records of each department, and in advance of the return of property to claimants under section 9 of the trading-with-the-enemy act, prepares and furnishes to the Bureau of Law a certificate showing the character and amount thereof.

DIVISION OF INTERDEPARTMENTAL SERVICE

Receives from the Division of Accounts all items for deposit with the Secretary of the Treasury, and is responsible for the proper handling of all communications which are referred to it by the several bureaus and divisions for delivery, either within the organization or to other governmental agencies.

CHAPTER XVII.

GERMANY'S TREATMENT OF AMERICAN PROPERTY.

The question is repeatedly asked: What has Germany done with American property in the German Empire? It may be answered in a few words. She has done just as we have done, keeping constantly a little ahead of us and protesting that she has resorted to liquidation and sale only as a matter of reprisal. With this excuse, she liquidated or sold American property before the general power of sale was conferred on the Alien Property Custodian by act of Congress. She has sold the property of American and neutral residents in Germany, down to household goods and wearing apparel, which has never been done here; she has organized corporations, under official control, to purchase at ridiculous prices, syndicate and control all the plants in certain industries having French, British, and American interests, all before similar action was taken in the United States and allied countries. It has been a sort of " retaliation before the fact."

While it does not come strictly within the purview of a report by the Alien Property Custodian as required by the act of Congress, it will nevertheless prove of interest, and may be of value, in considering what shall be done hereafter with the enemy property in the Alien Property Custodian's possession, to know how Germany has treated the subject of enemy property in the German Empire. From various sources I have been able to gather what I consider authentic information as to the legislation, ordinances, and decrees of the German Empire and the proceedings had thereunder.

MEASURES AFFECTING AMERICAN PROPERTY WITHIN GERMAN JURISDICTION.

On August 4, 1914, a war emergency act was passed by the German Imperial Diet, conferring in section 3, upon the Federal Council power to issue ordinances as might become necessary in order to avoid economic detriment. Under this power were issued all the ordinances relating to enemy property in Germany.

The first step affecting American interests is the decree of August 9, 1917. This decree extends the provisions of the Federal Council's ordinance of September 30, 1914-directed originally against Great Britain-prohibiting payments or transmittances to the United States of money, drafts, or other negotiable instruments, or the export, con