STATEMENT No. 6.

WASHINGTON RAILWAY & ELECTRIC SYSTEM AND THE CAPITAL TRACTION CO.-COMBINED

STATEMENT.

Statement showing effect of proposed tax on operating income of street railways in the District of Columbia, year ended December 31, 1921.

Fair value Dec. 31, 1921 (using weighted average)......................

Gross revenue for year ended Dec. 31, 1921.
Operating expenses and taxes...

$32, 970, 631. 56

11, 596, 336. 88

8, 345, 748. 25

3,250, 588. 63. 2,307, 944. 19

942, 644. 44

Less taxes on gross receipts.

Operating expenses less taxes on gross receipts....

Operating income, year ended Dec. 31, 1921.

7 per cent return on fair value ($32,970,631.56).

Operating income in excess of 7 per cent return...

Amount of tax under proposed law:

SENATE.

67TH CONGRESS,

2d Session.

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REPORT No. 572.

READJUSTMENT OF PAY OF THE ARMY, NAVY, MARINE CORPS, COAST GUARD, COAST AND GEODETIC SURVEY, AND PUBLIC HEALTH SERVICE.

MARCH 16 (calendar day, MARCH 22), 1922.-Ordered to be printed.

Mr. WADSWORTH, from the special committee of the Senate appointed under the provisions of Senate resolution 240, submitted the following

REPORT.

[To accompany S. 3326.]

The special committee of the Senate appointed in accordance with the terms of Senate resolution 240 (adopted March 2, 1922), reports to the Senate the bill (S. 3326) "To readjust the pay and allowances of the commissioned and enlisted personnel of the Army, Navy, Marine Corps, Coast Guard, Coast and Geodetic Survey, and Public Health Service," with the recommendation that the bill be considered at an early date. The bill was framed by a special joint committee of the Congress appointed under the provisions of section 13 of the act to increase the efficiency of the above-named services, which was approved May 18, 1920. The joint committee reported to the Congress on March 2, 1922 (S. Rept. 526, H. Rept. 753). In the Senate this report was referred to your committee, with authority granted to report by bill. In accordance with this authority, this committee considered the report of the joint committee and reports, with a few minor changes, the bill as recommended by the joint committee.

In reporting this bill the special committee of the Senate invites attention to the report of the joint committee above referred to, which contains a general description of the legislation proposed, together with an estimate of its costs. These estimates are based on the strengths of the respective services as recommended in the Budget for 1923. Owing to an error in the computation of costs for the several services, the special committee has found it necessary to revise the estimates. This final revision is reflected in the following tables showing all the increases or decreases in the total cost of pay and allowances for officers and enlisted men in the several services. The second table shows the aggregate saving in all of the services concerned:

TABLE I.-Comparative gross cost of officers and enlisted men of all services, based on Budget estimates, 1923.

1 Includes warrant officers, nurses, and field clerks. This provides for continuing present pay for men in the service on June 30, 1922, during their current enlistments and 1908 pay for all men enlisted or reenlisted after that date. It takes into consideration losses due to expiration of enlistment and other losses during the fiscal year 1922.

This figure will be reduced to $88,412,257 during the four years following the passage of the proposed bill, when the saving clause becomes inoperative.

Over 70 per cent of these officers are on sea duty and, under the 1908 schedule of pay, are not entitled to commutation of quarters, heat and light, which largely accounts for the difference in the amounts shown in columns 1 and 3.

These services have no enlisted personnel.

TABLE II.-Savings under the proposed bill as compared with the 1923 estimates.

The following tables show the pay and allowances of officers and enlisted men of the Army in all ranks and grades and the relative ranks and grades in the other services. From an examination of these two tables it is possible to ascertain the pay and allowances of any commissioned officer in any of the services. There are some slight differences between the pay of the enlisted men of the Navy and Coast Guard and those of the Army and Marine Corps, but in the corresponding grades they are approximately the same.

ANNUAL PAY AND ALLOWANCES OF OFFICERS.

22 21

First appointment

above second

First lieutenant: