The number of widows, minor children, and dependents of Spanish War soldiers on the roll June 30, 1924, was 16,104 as against 13,167 on June 30, 1923, an increase of 1,937.

Of the War of 1812, at the close of this fiscal year 33 widows were still in receipt of pension.

Of the War with Mexico, there were 31 soldiers and 1,437 widows on the roll June 30, 1924.

On account of service prior to 1891 in various Indian wars, 3,893 soldiers and 2,937 widows were in receipt of pension on June 30, 1924.

For disabilities of service origin in the Regular Establishment, 12,283 soldiers were on the roll June 30, 1924; and for deaths of soldiers due to service causes, 3,754 widows were in receipt of pension.

By classes, the pension roll showed at the close of this fiscal year 248,049 soldiers, 270,194 widows, 2,263 minor children, 939 helpless children, and 67 Army nurses.

Unexpended balances of appropriations. The amounts returned to the Treasury at the close of the fiscal year as unexpended balances were as follows:

For Army and Navy pensions, $23,125,719.28.

For per diem and expenses of special examiners, $2,876.98.
For salaries of employees, $146,064.25.

For administration of retirement act, $2,964.50.

Disbursements for pensions.-The amount disbursed for pensions for the fiscal year 1924 was $229,994,777 as against $263,012,500 for 1923. The amount appropriated for the payment of pensions for 1924 was $253,000,000 as against $268,000,000 for 1923.

The number of pensioners residing in foreign countries last year was 2,911 and the amount paid to these pensioners was $1,104,903.

Certificates issued and applications filed.-During the past fiscal year there were issued on admitted claims 61,096 pension certificates; as reissues in lieu of lost certificates, 907; accrued pension orders, 10,842; and reimbursement orders, 3,566. The amount allowed as reimbursement of last sickness and burial of deceased pensioners was $168.071.24.

There were received during the year 115,825 claims of all kinds. of which 33,917 were based on Civil War service and 60,342 on service in the war with Spain.

Of the 166,492 claims before the bureau for action in the past. fiscal year, 115,089 were disposed of, leaving a balance on hand June. 30, 1924, of 51,403. Of the claims disposed of, 36,578 were based on Civil War service and 56,280 on Spanish War service.

The total number of claims before the bureau for action in the past three years was 456,955, of which 405,552 were disposed of.

Three years ago the work was badly in arrears and as a result there was widespread dissatisfaction with the bureau; at the close of this fiscal year the work in all its phases is current and those having dealings with the bureau express satisfaction for prompt service and liberal treatment.

The number of pension claims allowed since the establishment of the pension system has been as follows: Original claims of soldiers. and sailors, 1,400,381; reissue and increase claims, 3,959,091; claims of widows, minor children, and dependents, 1,142,789; total of all claims, 6,502,261. The total amount paid to pensioners from 1790 to 1924, inclusive, has been $6,836,351,398.86.

Monthly payment of pensions.-Effective September 4, 1922, pensions have been paid monthly. Under the system of disbursements in operation resident pensioners of the United States receive their checks on the fourth day of each month. The disbursing clerk for the Bureau of Pensions pays not only pensions but annuities and refunds under the retirement law, and fees and expenses of examining surgeons. In the past fiscal year there were issued 6,577,171 checks, carrying payments aggregating $239,004,814.43.

Jurisdiction of Pension Bureau." The World War veterans' act, 1924," provides relief for persons disabled and for dependents of those who died of a disability suffered in the military service of the United States between April 6, 1917, and July 2, 1921. Claims of soldiers based on disability originating in line of duty in the military service of the United States prior to April 6, 1917, or after July 2, 1921, and of widows, minor children, and dependents of soldiers on account of death as a result of disability suffered in the military service prior to April 6, 1917, or after July 2, 1921, will be the subject of examination and adjudication in the Pension Bureau.

This new law further provides that "the receipt of a gratuity, pension, or compensation by widow, or parent, on account of the death of any person shall not bar the payment of compensation on account of the death of another person." It further provides a sum not exceeding $100 for burial expenses of a veteran of any war if such expenses are not otherwise provided for. The hospital facilities under the control and jurisdiction of the Veterans' Bureau are made available by this new law for honorably discharged veterans of the Spanish-American War, the Philippine insurrection, and the Boxer rebellion under certain prescribed conditions. Veterans desiring information as to hospitalization are advised to apply to the head of the district or subdistrict office of the Veterans' Bureau nearest to place of residence.

Permanent memorial and war museum.-The fast thinning line of the veterans of the Civil War prompts the suggestion that the Pension Office Building, which was designed and erected as a

tribute to the men who bore the brunt of battle in our wars, and especially the great Civil War, should be made a great memorial, a lasting museum of our Nation's wars, in which will be housed not only the intimate history of the men who participated in them, as set forth in the 4,000,000 pension claims now in the files of the bureau, but also exhibits of accouterments, implements, and other relics of those wars. Thus the structure authorized, designed, builded, and dedicated as a war memorial would become one of the great attractions of the Nation's Capital and an inspiration to future generations. Departmental decisions.-Four important departmental decisions were rendered in the past fiscal year. One gave a broader and more liberal construction of the term "vicious habits" used in the act of June 5, 1920. In another it was held that a determination made under a construction of law that obtained at time of adjudication shall be accepted as "res adjudicata." The meaning of "bounty" and gratuity" as used in the joint resolution of July 1, 1902, was defined in another decision. The doctrine of constructive discharge at the end of a war which has long been followed in pension practice is held in another decision to be without warrant and will, therefore, no longer be followed.

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Administration of retirement act.-During the past fiscal year the work of adjudication of claims under the retirement act was practically current. Of the 50,027 claims of all classes before the bureau for action, 49,040 were disposed of, leaving 987 pending claims on June 30, 1924.

The balance in the civil-service retirement and disability fund on June 30, 1923, was $25,510,288.97. During the fiscal year there was added to the fund as deductions from salaries of classified civilservice employees $15,109,451.49, and as interest, profits, and miscellaneous items $1,523,034.44, making a total in the fund of $42,142,774.90. The disbursements for the year on account of annuities were $5,692,443.59 and on account of refunds (including $144,127.42 interest) $2,864,138.12, a total of $8,556,581.12, leaving a surplus in the fund on June 30, 1924, of $33,586,193.19.

The appropriation for the cost of administration of the retirement act for 1924 was $68,940; total expenditures, $65,975.50, leaving an unexpended balance of $2,964.50.

During the past fiscal year a Retirement Act Handbook was compiled, containing abstracts of decisions and opinions, rules of procedure, various Executive orders, and the text of the original act and amendments. This publication has been helpful as a book of reference to officers of the Government concerned in the administration of the retirement laws.

The necessity is stressed of the preparation and upkeep of the needful tables and records" required by section 13 of the retire

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ment act as a guide for future valuations and adjustments of the plan for the retirement of employees under this act." As the Board of Actuaries must shortly make the five-year valuation of the “civilservice retirement and disability fund" required by section 16 of the act the lack of adequate records on which to base estimates will be a serious handicap to the board.

The number of annuitants on the roll June 30, 1924, was 10,548, as against 9,334 on June 30, 1923. Of those now on the roll, 8,895 have been retired for age and 1,653 for disability.

Since August 1, 1920, there has been deducted from the salaries of employees of the Government to whom the retirement act applies $56,012,410.23, which amount has earned to June 30, 1924, in interest and investment, profits $3,225,923.34, making the fund total to close of this fiscal year $59,238,333.57. Out of it a total of $17,435,272.92 has been paid for annuities and $8,176,057.20 for refunds to persons whose services with the Government have terminated, making the total disbursements to close of the past fiscal year $25,611,330.12. The amount in the retirement fund June 30, 1924, was $33,586,193.19.

PATENT OFFICE

The year closing June 30 has been one of unprecedented activity in the Patent Office. Although the number of applications for patents, designs, and trade-marks has slightly decreased from the preceding year, or from 100,724 to 99,503, the total net receipts from all sources amounted to $3,042,276.22, the largest amount ever received in the Patent Office for any one year.

Reduction in arrears.-The great activity in the Patent Office is shown by the reduction in the amount of work awaiting official action. There are now on hand 12,000 fewer patent cases than there were a year ago, 2,469 fewer design cases, and 1,850 fewer trademark cases, showing a decrease in the work on hand of over 16,000 cases for the year.

Applications were also acted upon more promptly. Thus, one year ago there were only 4 divisions under 6 months-now there are 25; one year ago there were only 7 under 7 months--now there are 40; one year ago there were only 10 under 8 months-now all 49 divisions are under 8 months. In fact, one year ago there were 39 divisions over 8 months and 29 divisions over 9 months in arrears. The 49 technical divisions have caught up in their work on an average of about 3 months per division.

The design and trade-mark divisions have also caught up with their work, each division now being under 30 days instead of being 412 and 92 months, respectively, in arrears.

Reorganization.-The Public Building Commission has placed at the disposal of the Patent Office about 70 rooms in the old Land Office Building across the street from the Patent Office. In view of this the Patent Office is undergoing a thorough reorganization which will make for greater efficiency.

Copies of patents.-The Patent Office sold 2,568,865 copies of patents for 10 cents each, bringing in $256,886.

Three hundred and thirty-five thousand eight hundred and eightythree photostats and 98,288 photographic copies of patents and other papers were furnished. After allowing for all expenses, $25,000 profit was made from the sale of the photostat copies.

Output increasing.-The number of patents, resissues, designs, trade-marks, labels and prints increased from 56,021, in 1923, to 59,853 for the past year.

Committee to study Patent Office.-The committee which is to study the Patent Office .procedure is to be composed of representatives nominated by the American Bar Association, the United States Chamber of Commerce, National Association of Patent Lawyers, and the Patent Law Associations in Chicago, Cleveland, Detroit, Pittsburgh, and New York. Every facility and opportunity will be offered this committee to make an entirely independent study of Patent Office procedure.

Fraudulent attorneys. The report calls attention to the fact that unregistered attorneys and attorneys who have been disbarred for gross misconduct are practicing in at least eight widely scattered cities. These unregistered attorneys impose upon inventors, who would not entrust their secrets to them if they knew they were not registered. These unregistered attorneys have also been practicing under fictitious names and under the names of companies or corporations. Representative Cramton, of Michigan, has introduced a bill, known as H. R. 5790, which will permit the United States courts to prevent this fraudulent practice. It is urgently recommended that this bill be passed.

BUREAU OF EDUCATION

The organization and functions of the bureau have not materially changed during the fiscal year ended June 30, 1924. The Commissioner of Education reports that the removal of the bureau from the Pension Office Building to the Interior Department Building, on November 1, 1923, has increased in a marked degree the efficiency and morale of the staff because of the superior adaptability and more attractive appearance of the space now occupied. The transfer of quarters he further states has distinctly improved the facilities of cooperation between the Bureau of Education and the De