approved by the head of the department, division, bureau, or office in which the official using such telephone or incurring the expense of such tolls shall be employed. Sec. 7, Act of Aug. 23, 1912 (37 Stats. 414).

84. Transportation of remains of deceased employees.-Hereafter the heads of Departments shall not authorize any expenditure in connection with transportation of remains of deceased employees, except when otherwise specifically provided by law. Act of June 7, 1897 (30 Stat. 86).

85. Distribution of publications. -No money appropriated by this or any other Act shall be used after the first day of October, nineteen hundred and twelve, for services in any executive department or other Government establishment at Washington, District of Columbia, in the work of addressing, wrapping, mailing, or otherwise dispatching any publication for public distribution, except maps, weather reports, and weather cards issued by an executive department or other Government establishment at Washington, District of Columbia, or for the purchase of material or supplies to be used in such work; and on and after October first, nineteen hundred and twelve, it shall be the duty of the Public Printer to perform such work at the Government Printing Office. Prior to October first, nineteen hundred and twelve, each executive department and other Government establishment at Washington, District of Columbia, shall transfer to the Public Printer such machines, equipment, and materials as are used in addressing, wrapping, mailing, or otherwise dispatching publications; and each head of such executive department and other Government establishment at Washington, District of Columbia, shall furnish from time to time to the Public Printer mailing lists, in convenient form, and changes therein, or franked slips, for use in the public distribution of publications issued by such department or establishment; and the Public Printer shall furnish copies of any publication only in accordance with the provisions of law or the instruction of the head of the department or establishment issuing the publication. The employment of all persons in the several executive departments and other Government establishments at Washington, District of Columbia, wholly in connection with the duties herein transferred to the Public Printer, or whose services can be dispensed with or devolved upon another because of such transfer, shall cease and determine on or before the first day of October, nineteen hundred and twelve, and their salaries or compensation shall lapse for the remainder of the fiscal year nineteen hundred and thirteen and be covered into the Treasury. A detail statement of all machines, equipment, and material transferred to the Government Printing Office by operation of this provision and of all employments discontinued shall be submitted to Congress at its next session by the head of each executive department and other Government establishments at Washington, District of Columbia, in the annual estimates of appropriations: Provided, That nothing in this section shall be construed as applying to orders, instructions, directions, notices, or circulars of information, printed for and issued by any of the executive departments or other Government establishments or to the distribution of public documents by Senators or Members of the House of Representatives or to the folding rooms and documents rooms of the Senate or House of Representatives. Sec. 8, Act of Aug. 23, 1912 (37 Stats. 414).

86. Annual estimates-Book of Estimates. All annual estimates for the public service shall be submitted to Congress through the Secretary of the Treasury, and shall be included in the Book of Estimates prepared under his direction. Sec. 3669, R. S.; Acts of June 20 1874 (18 Stat. 96, 109, 111); Mar. 3, 1875 (18 Stat. 355, 370); Aug. 15, 1876 (19 Stat. 200).

87. Same-Date of submission. - Hereafter it shall be the duty of the heads of the several Executive Departments, and of other officers authorized or required to make estimates, to furnish to the Secretary of the Treasury, on or before the fifteenth day of October of each year, their annual estimates for the public service, to be included in the Book of Estimates prepared by law under his direction, and in case of failure to furnish estimates as herein required it shall be the duty of the Secretary of the Treasury to cause to be prepared in the Treasury Department, on or before the first day of November of each year, estimates for such appropriations as in his judgment shall be requisite in every such case, which estimates shall be included in the Book of Estimates prepared by law under his direction for the consideration of Congress. Sec. 5, Act of Mar. 3, 1901 (31 Stat. 1009).

88. Statement of outstanding appropriations. The head of each Department, in submitting to Congress his estimates of expenditures required in his Department during the year then approaching, shall designate not only the amount required to be appropriated for the next fiscal year, but also the amount of the outstanding appropriation, if there be any, which will probably be required for each particular item of expenditure. Sec. 3665, R. S.

89. Explanation of variation from current appropriations. Whenever the head of a Department, being about to submit to Congress the annual estimates of expenditures required for the coming year, finds that the usual items of such estimates vary materially in amount from the appropriation ordinarily asked for the object named, and especially from the appropriation granted for the same objects for the preceding year, and whenever new items not theretofore usual are introduced into such estimates for any year, he shall accompany the estimates by minute and full explanations of all such variations and new items, showing the reasons and grounds upon which the amounts are required, and the different items added. Sec. 3664, R. S.

90. Order and arrangement.-Hereafter the estimates for expenses of the Government, except those for sundry civil expenses, shall be prepared and submitted each year according to the order and arrangement of the appropriation Acts for the year preceding. And any changes in such order and arrangement, and transfers of salaries from one office or bureau to another office or bureau, or the consolidation of offices or bureaus desired by the head of any Executive Department may be submitted by note in the estimates. Sec. 4, Act of June 22, 1906 (34 Stat. 448).

91. Special or additional estimates. - Hereafter the heads of the several Executive Departments and all other officers authorized or required to make estimates for the public service shall include in their annual estimates furnished the Secretary of the Treasury for inclusion in the Book of Estimates all estimates of appropriations required for the service of the fiscal year for which they are prepared and submitted, and special or additional estimates for that fiscal year shall only be submitted to carry out laws subsequently enacted, or when deemed imperatively necessary for the public service by the Department in which they shall originate, in which case such special or additional estimate shall be accompanied by a full statement of its imperative necessity and reasons for its omission in the annual estimates. Id.

92. Estimates for deficiencies.-Hereafter all estimates of appropriations and estimates of deficiencies in appropriations intended for the consideration and seeking the action of any of the committees of Congress shall be transmitted to Congress through the Secretary of the Treasury, and in no other manner; and the said Secretary shall first cause the same to be properly classified, compiled, indexed, and printed, under the supervision of the chief of the division of warrants, estimates, and appropriations of his Department. Sec. 2, Act of July 7, 1884 (23 Stat. 254.)

93. Manner of preparing. The heads of Departments, in communicating estimates of expenditures and appropriations to Congress, or to any of the committees thereof, shall specify, as nearly as may be convenient, the sources from which such estimates are derived, and the calculations upon which they are founded, and shall discriminate between such estimates as are conjectural in their character and such as are framed upon actual information and applications from disbursing officers. They shall also give references to any law or treaty by which the proposed expenditures are, respectively, authorized, specifying the date of each, and the volume and page of the Statutes at Large, or of the Revised Statutes, as the case may be, and the section of the act in which the authority is to be found. Sec. 3960, R. S. Act of Mar. 3, 1875 (18 Stat. 370).

94. Printing and binding. Hereafter there shall be submitted in the regular annual estimates to Congress under and as a part of the expenses for "Printing and binding," estimates for all printing and binding required by each of the Executive Departments, their bureaus and offices, and other Government establishments at Washington, District of Columbia, for each fiscal year; and after the fiscal year nineteen hundred and seven no appropriations other than those made specifically and solely for printing and binding shall be used for such purposes in any Executive Department or other Government establishment in the District of Columbia: Provided, That nothing in this section shall apply to stamped envelopes, or envelopes and articles of stationery other than letter heads and note heads, printed in the course of manufacture. Sec. 2, Act of June 30, 1906 (34 Stut. 762).

[This statute is understood to supersede sec. 3661, R. S.]

95. Salaries. All estimates for the compensation of officers authorized by law to be employed shall be founded upon the express provisions of law, and not upon the authority of executive distribution.2 Sec. 3662, R. S.

96. Lump sum appropriations.-Hereafter there shall be submitted, in the annual Book of Estimates, following every estimate for a gen

The policy of Congress in respect to annual appropriations is contained in sections 3660, 3664, 3665, 3675, 3678, 3679, and 3600 of the Revised Statutes. A reading of their provisions will show conclusively, we think, that Congress has restricted in every possible way the expenditures and expenses and liabilities of the Government, so far as executive officers are concerned, to the specific appropriations of each fiscal year. (Wilder v. U. S., 16 Ct. Cls., 528, 543.) The estimates must relate to expenditures based upon the enactments of Congress and not to the payment of damages. (Pitman v. U. S., 20 id., 253, 256.) And to expenditures for the public service during the ensuing fiscal year. (McCallum v. United States, 17 id., 92; Conn. Mut. Life Ins. Co. v. U. S., 21 id., 195, 200.)

A statute which fixes the annual salary of a public officer at a designated sum, without limitation as to time, is not abrogated by subsequent enactments appropriating a less amount for his services for a particular fiscal year, but containing no words which expressly or impliedly repeal it. (U. S. v. Langston. 118 U. S., 389.) It is otherwise, however, when the sum appropriated is "in full compensation" for the salary of a particular officer, in which case the earlier act is suspended for the time covered by the appropriation. (U. S. v. Fisher. 109 U. S., 143; U. S. v. Mitchell, id., 146.) A salary that is established by statute can not be increased nor diminished by executive officers. It is not a subject of contract between such officers. The incumbent of an office is entitled to the salary attached thereto by law, and if he receives a less sum from disbursing officers, he can claim and receive the balance. (Dyer v. U. S., 20 Ct. Cls., 166, 171; Adams v. U. S., id., 115.) Such recovery may be had though, by terms of his appointment, he was to receive less and though he may have been compelled to execute a receipt in full therefor. (Id.)

It is not within the power of the head of an Executive Department to reduce or change the salary of an officer which Congress has specifically prescribed; and an agreement to that effect, being contrary to public policy, will not be enforced or given effect as an estoppel. (Miller v. U. S., 103 Fed Rep., 413.) But, for express authority to reduce the salaries of clerks, see section 3. act of August 15, 1876 (19 Stat. 169).

eral or lump sum appropriation which exceeds $250,000 in amount, a statement showing in parallel columns:

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; and

Second, the number of persons, if any, employed and the rates of compensation paid each, and the amounts expended for each other object or class of expenditures 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. Sec. 6, Act of Aug. 24, 1912 (37 Stat. 487).

97. Public works. Whenever any estimate submitted to Congress by the head of a Department asks an appropriation for any new specific expenditure, such as the erection of a public building, or the construction of any public work, requiring a plan before the building or work can be properly completed, such estimate shall be accompanied by full plans and detailed estimates of the cost of the whole work. All subsequent estimates for any such work shall state the original estimated cost, the aggregate amount theretofore appropriated for the same, and the amount actually expended thereupon, as well as the amount asked for the current year for which such estimate is made. And if the amount asked is in excess of the original estimate, the full reasons for the excess and the extent of the anticipated excess shall be also stated. Sec. 3663, R. S., as amended by the Act of Feb. 27, 1877 (19 Stat. 249).

98. River and harbor works. - Hereafter the Secretary of War shall annually submit estimates in detail for river and harbor improvements required for the ensuing year to the Secretary of the Treasury to be included in, and carried into, the sum total of the Book of Estimates. Act of June 4, 1897 (30 Stat. 48).

99. Statement of rented buildings. It shall be the duty of the heads of the several Executive Departments to submit to Congress each year, in the annual estimates of appropriations, a statement of the number of buildings rented by their respective Departments, the purposes for which rented, and the annual rental of each. Act of Mar. 3, 1883 (22 Stat. 552).

100. Statement of proceeds of sales. A detailed statement of the proceeds of all sales of old material, condemned stores, supplies, or other public property of any kind except materials, stores, or supplies sold to officers and soldiers of the Army, or to exploring or surveying expeditions authorized by law shall be included in the appendix to the Book of Estimates. Sec. 3672, R. S., as amended by Act of Feb. 27, 1877 (19 Stat. 249).