services as such an official or employee from any source other than the Government of the United States, except as may be contributed out of the treasury of any state, county, or municipality, and no person, association, or corporation shall make any contribution to, or in any way supplement the salary of, any government official or employee for services performed by him for the Government of the United States. Any person violating any of the terms of this proviso shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine of not less than $1,000 or imprisonment for not less than six months, or by both such fine and imprisonment as the court may determine.

1917-Act of June 12, 1917 (40 Stat. L., 105, 151)-An Act Making appropriations for Sundry Civil expenses of the gov

ernment for the fiscal year ending June thirtieth, nineteen hundred and eighteen, and for other purposes.

Patients who are not indigent may be admitted to the hospitals [in Alaska] for care and treatment on the payment of such reasonable charges therefor as the Secretary of the Interior shall prescribe.

1921-Act of November 23, 1921 (42 Stat. L., 224)-An Act For the promotion of the welfare and hygiene of maternity and infancy, and for other purposes.

SEC. 3. There is hereby created a Board of Maternity and Infant Hygiene, which shall consist of the Chief of the Children's Bureau, the Surgeon-General of the United States Public Health Service, and the United States Commissioner of Education, and which is hereafter designated in this act as the board. The board shall elect its own chairman and perform the duties provided for in this act.

1922-Act of May 11, 1922 (42 Stat. L., 507, 526)-An Act Making appropriations for the Department of Agriculture for the fiscal year ending June 30, 1923, and for other purposes.

BUREAU OF BIOLOGICAL SURVEY: For investigations, experiments, and demonstrations for the welfare, improvement, and increase of the reindeer industry in Alaska, including the erection of necessary buildings and other structures and coöperation with the Bureau of Education, and for the enforcement of section 1956 of the Revised Statutes as amended so far as it relates to the protection of land fur-bearing animals in Alaska, including necessary investigations in connection therewith; $61,500.❜

2

"Not expended by Bureau of Education but bearing directly upon the conduct of the bureau work.

1922-Act of May 24, 1922 (42 Stat. L., 552, 582)—An Act Making appropriations for the Department of the Interior, for the fiscal year ending June 30, 1923.

BUREAU OF INDIAN AFFAIRS: For collection and transportation of pupils to and from Indian and public schools, and for placing school pupils, with the consent of their parents, under the care and control of white families qualified to give them moral, industrial, and educational training, $85,000: Provided, That not exceeding $5,000 of this sum may be used for obtaining remunerative employment for Indian youths and, when necessary, for payment of transportation and other expenses to their places of employment: Provided further, That where practicable the transportation and expenses of pupils shall be refunded and shall be returned to the appropriation from which paid. The provisions of this section shall also apply to native Indian pupils of school age under twenty-one years of age brought from Alaska.

*

BUREAU OF EDUCATION, SALARIES: Commissioner, $5,000; chief clerk, $2,000; specialist in higher education, $3,000; editor, $2,000; statistician, $1,800; specialist in charge of land-grant college statistics, $1,800; two translators, at $1,800 each; collector and compiler of statistics, $2,400; specialist-one in foreign educational systems and one in educational systems, at $1,800 each; clerks-five of class four, six of class three, seven of class two, nine of class one, thirteen at $1,000 each; two copyists at $900 each; two skilled laborers, at $840 each; messenger $840; assistant messenger $720; messenger boy, $420; in all $82,860.

GENERAL EXPENSES: For investigation of rural education, industrial education, physical education and school hygiene, including personal services in the District of Columbia and elsewhere, and no salary shall be paid hereunder in excess of $3,500 per annum, $50,000.

For necessary traveling expenses of the commissioner and employees acting under his direction, including attendance at meetings of educational associations, societies, and other organizations, $7,500.

For books for library, current educational periodicals, other current publications, and completing valuable sets of periodicals, $500.

For collecting statistics for special reports and circulars of information, including personal services in the District of Columbia and elsewhere, $3,600. For purchase, distribution, and exchange of educational documents, collection, exchange, and cataloguing of educational apparatus and appliances, textbooks, and educational reference books, articles of school furniture and models of school buildings illustrative of foreign and domestic systems and methods of education, and repairing the same, including personal services in the District of Columbia for the purpose of bringing the cataloguing up to date, $2,500.

For investigation of elementary and secondary education, including evening schools and the wider use of the schoolhouse in cities and towns, including personal services in the District of Columbia and elsewhere,

'Not expended by Bureau of Education but bearing directly upon the conduct of the bureau work.

$9,000: Provided, That no person shall be employed hereunder at a rate of compensation exceeding $3,500 per annum.

For investigation of kindergarten education, including personal services in the District of Columbia and elsewhere, $6,000: Provided, That no person shall be employed hereunder at a rate of compensation exceeding $2,500 per annum.

EDUCATION IN ALASKA: To enable the Secretary of the Interior, in his discretion and under his direction, to provide for the education and support of the Eskimos, Aleuts, Indians, and other natives of Alaska; erection, repair, and rental of school buildings; textbooks and industrial apparatus; pay and necessary traveling expenses of superintendents, teachers, physicians, and other employees; and all other necessary miscellaneous expenses which are not included under the above special heads, $360,000, to be available immediately: Provided, That no person employed hereunder as special agent or inspector, or to perform any special or unusual duty in connection herewith, shall receive as compensation exceeding $200 per month, in addition to actual traveling expenses and per diem not exceeding $4 in lieu of subsistence, when absent on duty from his designated and actual post of duty: Provided further, That of said sum not exceeding $7,000 may be expended for personal services in the District of Columbia. All expenditures of money appropriated herein for school purposes in Alaska for schools other than those for the education of white children under the jurisdiction of the governor thereof shall be under the supervision and direction of the Commissioner of Education and in conformity with such conditions, rules, and regulations as to conduct and methods of instruction and expenditures of money as may from time to time be recommended by him and approved by the Secretary of the Interior.

MEDICAL RELIEF IN ALASKA: To enable the Secretary of the Interior, in his discretion and under his direction, with the advice and coöperation of the Public Health Service, to provide for the medical and sanitary relief of the Eskimos, Aleuts, Indians, and other natives of Alaska; erection, purchase, repair, rental, and equipment of hospital buildings; books and surgical apparatus; pay and necessary traveling expenses of physicians, nurses, and other employees, and all other necessary miscellaneous expenses which are not included under the above special heads, $90,000, to be available immediately.

Patients who are not indigent may be admitted to the hospitals for care and treatment on the payment of such reasonable charges therefor as the Secretary of the Interior shall prescribe.

REINDEER FOR ALASKA: For support of reindeer stations in Alaska and instruction of Alaskan natives in the care and management of reindeer, $10,000, to be available immediately: Provided, That the Commissioner of Education is authorized to sell such of the male reindeer belonging to the government as he may deem advisable and to use the proceeds in the purchase of female reindeer belonging to missions and in the distribution of reindeer to natives in those portions of Alaska in which reindeer have not yet been placed and which are adapted to the reindeer industry.

APPENDIX 5

FINANCIAL STATEMENTS

EXPLANATORY NOTE

Statements showing appropriations, receipts, expenditures and other financial data for a series of years constitute the most effective single means of exhibiting the growth and development of a service. Due to the fact that Congress has adopted no uniform plan of appropriation for the several services and that the latter employ no uniform plan in respect to the recording and reporting of their receipts and expenditures, it is impossible to present data of this character according to any standard scheme of presentation. In the case of some services the administrative reports contain tables showing financial conditions and operations of the service in considerable detail; in other financial data are almost wholly lacking. Careful study has in all cases been made of such data as are available, and the effort has been made to present the results in such a form as will exhibit the financial operations of the services in the most effective way that circumstances permit.

The Bureau of Education receives annual appropriations from Congress and in addition benefits from the appropriations for "stationery" and for "contingent expenses" of the Department of Interior and from that department's allotment for "printing and binding." Until 1911 the bureau also received appropriations for rent; the removal of the bureau's offices to government owned buildings in 1909 eliminated the necessity for this appropriation, though it was allotted until 1911 and returned to surplus.

66

In the following statements appropriations include all deficiency amounts but do not include auditors certified claims.' These are generally small and in most cases their inclusion would result in duplication.

130

The expenditures, with the exception of 1921 and 1922 are figured on the accrual basis. They include, therefore, the total amount expended out of each appropriation during the three years of its availability. The figures for 1921 and 1922 are on the cash basis and show the disbursements out of these appropriations during the fiscal year 1920 only.

The figures for the main statement (except those for increase of compensation) have been obtained from the combined statement of the Receipts, Disbursements, Balances, etc. of the United States.

The figures for increase of compensation were furnished by the Department of Interior.

The expenditure figures for the supporting schedules have been supplied by the Bureau of Education.