EDUCATION See INDIANS; VOCATIONAL REHABILITATION EMERGENCY FLEET CORPORATION EMERGENCY TARIFF See CUSTOMS DUTIES EMPLOYEES See PUBLIC OFFICERS AND EMPLOYEES ESPIONAGE ACT See the Resolution of March 3, 1921, set out in the title WAR DEPARTMENT AND MILITARY ESTABLISHMENT, in this volume, infra. This resolution repeals much war time legislation, and expressly repeals the Act of May 16, 1918, which amended title 1, sec. 3 of Act of June 15, 1917, thereby reviving and restoring said sec. 3 with the same force and effect as originally enacted. Section 3 as originally enacted is set out in 1918 Supp. Fed. Stat. Ann. 123 note. ESTATE TAX EXCESS PROFITS TAX See INTERNAL REVENUE EXECUTIVE DEPARTMENTS Act of March 3, 1921 (Legislative, Executive and Judicial Appropriation Act), 55. Sec. 4. Typewriting Machines - Purchase, 55. Act of March 4, 1921 (Sundry Civil Appropriation Act), 56. Sec. 3. Publications Discontinuance, 56. Act of June 10, 1921 ("Budget and Accounting Act, 1921 "), 56. Sec. TITLE I DEFINITIONS. 66 1. Title of Act (" Budget and Accounting Act, 1921 "), 56. 66 TITLE II. THE BUDGET. 201. Transmission of Budget to Congress by President Contracts, 57. 202. Recommendations in Budget, 57. 203. Transmission to Congress of Supplemental or Deficiency Estimates, 58. 204. Conformity of Budget to Requirements of Existing Law - Estimates for Lump-sum Appropriations, 58. 205. Transmission to Congress of Alternative Budget, 58. 206. Submission of Estimates or Requests to Congress by Officers or Employees of Department - Prohibition, 58. 207. Bureau of the Budget Creation Direction - Salary - Preparation of Budget, 58. 208. Employees in Bureau -Appointment and Compensation - Expenditures, 59. 209. Duties of Bureau - Study of Departments and Establishments — Reports to President, 59. 210. Codification by Bureau of Laws Relating to Transmission to Con- 211. Compiling of Estimates - Transfer of Duty to Bureau, 59. 213. Duty of Departments to Furnish Information to Bureau, 60. 215. Revision and Submission of Departmental Estimates to Bureau of 216. Preparation and Submission of Departmental Estimates, Form, etc., 60. 217. Appropriation for Expenses of Bureau, 60. TITLE III. GENERAL ACCOUNTING OFFICE. 301. Establishment - Abolishment of Office of Comptroller of Treasury Transfer of Officers, Employees and Property, 60. 302. Comptroller General and Assistant Comptroller General of United States Appointment and Compensation Duties of Assistant Comptroller, 61. Sec. 303. Term of Office Removal Retirement, 61. 304. Powers and Duties of General Accounting Office-Transfer from Other Offices of Treasury Department - Establishment of Bureau of Accounts in Post Office Department, 61. 305. Claims, Demands and Accounts Affecting United StatesAdjustment in General Accounting Office-R. S. Sec. 236 Amended, 62. 306. Laws Governing General Accounting Office-Copies of Books, etc., as Evidence, 62. 307. Payment of Adjusted Accounts or Claims, 62. 308. Office of Secretary of Treasury Division of Bookkeeping and Warrants Division of Public Moneys Transfer of Duties, 62. - 309. Administrative Appropriation and Fund Accounting-Examamination of Accounts and Claims against United States Forms, Systems and Procedure, 62. 310. Abolishment of Offices of Auditors of Treasury Department— Transfer of Officers, Employees and Property to General Accounting Office, 63. 311. Officers and Employees of General Accounting Office - Appointment, etc. Compensation - Duties Rules and Regulations of Office, 63. -- 312. Investigations and Reports by Comptroller General, 63. 313. Duty of Departments and Establishments to Furnish Information: to Comptroller General, 64. 314. Accountants Civil Service Examinations, 64. 315. Appropriations Available for General Accounting Office, 64. 317. Transfer of Employees to General Accounting Office - Laws 318. Time of Taking Effect of Act, 63. Act of Aug. 24, 1912, 65. Sec. 2. Office Appliances of War Trade Section of State Department — Transfer in Treasury Department, 65. CROSS-REFERENCES See also CONGRESS; PUBLIC OFFICERS AND EMPLOYEES; TREASURY DEPARTMENT SEC. 4. [Typewriting machines - purchase.] That no part of any money appropriated by this or any other Act shall be used during the fiscal year 1922 for the purchase of any standard typewriting machine, except bookkeeping and billing machines, at a price in excess of the following, to wit: For corre spondence models with carriages which will accommodate paper ten inches in width, $70; for models with carriages which will accommodate paper twelve inches in width, $75; for models with carriages which will accommodate paper fourteen inches in width, $77.50; for models with carriages which will accommodate paper sixteen inches in width, $82.50; for models with carriages which will accommodate paper eighteen inches in width, $87.50; for models with carriages which will accommodate paper twenty inches in width, $94; for models with carriages which will accommodate paper twenty-two inches in width, $95; for models with carriages which will accommodate paper twenty-four inches in width, $97.50; for models with carriages which will accommodate paper twenty-six inches in width, $103.50; for models with carriages which will accommodate paper twenty-eight inches in width, $104; for models with carriages which will accommodate paper thirty inches in width, $105; for models with carriages which will accommodate paper thirty-two inches in width, $107.50. All purchases of typewriting machines during the fiscal year 1922 by executive departments and independent establishments for use in the District of Columbia or in the field, except as hereinafter provided, shall be made from the surplus machines in the stock of the General Supply Committee. The War Department shall furnish the General Supply Committee, immediately upon the approval of this Act, a complete inventory of the various makes, models, and classes of typewriters in its possession, the condition of such machines, and the point of storage, and shall turn over to the General Supply Committee such typewriting machines in such quantities as the Secretary of the Treasury from time to time may call for by specific requisition for sale to the various services of the Government. If the General Supply Committee is unable to furnish serviceable machines to any such service of the Government, it shall furnish unserviceable machines at current exchange prices and such machines shall then be applied by the service of the Government receiving them as part payment for new machines from commercial sources in accordance with the prices fixed in the preceding paragraph. And in selling typewriting machines to the various services the General Supply Committee may accept an equal number of unserviceable machines as part payment thereon at the exchange prices quoted in the current general schedule of supplies. This is from the Legislative, Executive and Judicial Appropriation Act of March 3, 1921. SEC. 3. [Publications - discontinuance.] Any journal, magazine, periodical, or similar publication which is now being issued by a department or establishment of the Government may, in the discretion of the head thereof, be continued, within the limitation of available appropriations or other Government funds, until December 1, 1921, when, if it shall not have been specifically authorized by Congress before that date, such journal, magazine, periodical, or similar publication shall be discontinued. This is from the Sundry Civil Appropriation Act of March 4, 1921. An Act To provide a national budget system and an independent audit of Government accounts, and for other purposes. SECTION 1. [Title of Act [Act of June 10, 1921.] TITLE I-DEFINITIONS. ("Budget and Accounting Act, 1921 ").] This Act may be cited as the " Budget and Accounting Act, 1921." SEC. 2. [Department and establishment "" the Budget "-" Bureau "' -" Director "—"Assistant Director."] When used in this Act " The terms department and establishment" and "department or establishment" mean any executive department, independent commission, board, bureau, office, agency, or other establishment of the Government, including the municipal government of the District of Columbia, but do not include the Legislative Branch of the Government or the Supreme Court of the United States; The term "the Budget " means the Budget required by section 201 to be transmitted to Congress; The term Bureau " means the Bureau of the Budget; The term "Director" means the Director of the Bureau of the Budget; and The term "Assistant Director means the Assistant Director of the Bureau of the Budget. TITLE II. THE BUDGET. SEC. 201. [Transmission of Budget to Congress by President contracts.] The President shall transmit to Congress on the first day of each regular session, the Budget, which shall set forth in summary and in detail: (a) Estimates of the expenditures and appropriations necessary in his judgment for the support of the Government for the ensuing fiscal year; except that the estimates for such year for the Legislative Branch of the Government and the Supreme Court of the United States shall be transmitted to the President on or before October 15th of each year, and shall be included by him in the Budget without revision; (b) His estimates of the receipts of the Government during the ensuing fiscal year, under (1) laws existing at the time the Budget is transmitted and also (2) under the revenue proposals, if any, contained in the Budget; (c) The expenditures and receipts of the Government during the last completed fiscal year; (d) Estimates of the expenditures and receipts of the Government during the fiscal year in progress; (e) The amount of annual, permanent, or other appropriations, including balances of appropriations for prior fiscal years, available for expenditure during the fiscal year in progress, as of November 1 of such year; (f) Balanced statements of (1) the condition of the Treasury at the end of the last completed fiscal year, (2) the estimated condition of the Treasury at the end of the fiscal year in progress, and (3) the estimated condition of the Treasury at the end of the ensuing fiscal year if the financial proposals contained in the Budget are adopted; (g) All essential facts regarding the bonded and other indebtedness of the Government; and (h) Such other financial statements and data as in his opinion are necessary or desirable in order to make known in all practicable detail the financial condition of the Government. SEC. 202. [Recommendations in Budgei.] (a) If the estimated receipts for the ensuing fiscal year contained in the Budget, on the basis of laws existing at the time the Budget is transmitted, plus the estimated amounts in the Treasury at the close of the fiscal year in progress, available for expenditure in the ensuing fiscal year, are less than the estimated expenditures for the ensuing fiscal year contained in the Budget, the President in the Budget shall make recommendations to Congress for new taxes, loans, or other appropriate action. to meet the estimated deficiency. (b) If the aggregate of such estimated receipts and such estimated amounts in the Treasury is greater than such estimated expenditures for the ensuing fiscal |