conduct medals, pins, or bars, including interest on deposits by enlisted men, postexchange debts of deserters, under such rules as the Secretary of the Navy may prescribe, and the authorized travel allowance of discharged enlisted men and for prizes for excellence in gunnery exercise and target practice, both afloat and ashore. In all, $3,165,936.

For pay and allowances prescribed by law of enlisted men on the retired list: For 3 sergeants major, 1 drum major, 26 gunnery sergeants, 27 quartermaster sergeants, 36 first sergeants, 63 sergeants, 18 corporals, 20 first-class musicians, 1 drummer, 1 trumpeter, 1 fifer, and 26 privates, and for those who may be retired during the fiscal year, $150,759.

Undrawn clothing: For payment to discharged soldiers for clothing undrawn, $125,475. Mileage: For mileage to officers traveling under orders without troops, $58,500. For commutation of quarters of officers on duty without troops where there are no public quarters, $44,500.

Pay of civil force (no change): In the office of the major general commandant: Chief clerk, at $2,000; clerk, at $1,500; 1 messenger, at $971.28.

In the office of the paymaster: Chief clerk, at $2,000; clerk, at $1,500; one clerk, at $1,200.

In the office of the adjutant and inspector: Chief clerk, at $2,000; 2 clerks, at $1,500 each; 1 clerk, at $1,400; 1 clerk, at $1,200.

In the office of the quartermaster: Chief clerk, at $2,000; 2 clerks, at $1,500 each; 1 clerk, at $1,400; 2 clerks, at $1,200 each; 1 draftsman, at $1,800.

In the office of the assistant quartermaster, San Francisco, Cal.: One clerk, at $1,800. In the office of the assistant quartermaster, Philadelphia, Pa.: Chief clerk, at $1,800; 1 messenger, at $840; in the Quartermaster's Department, for duty where their services are required, 5 clerks, at $1,625 each.

In all for pay of civil force, $39,936.28, and the money herein specifically appropriated for pay of the Marine Corps shall be disbursed and accounted for in accordance with existing law as pay of the Marine Corps, and for that purpose shall constitute one fund. In all, pay, Marine Corps, $4,780,841.78.

Maintenance, Quartermaster's Department, Marine Corps-Provisions (no change): For noncommissioned officers, musicians, and privates serving ashore; subsistence and lodging of enlisted men when traveling on duty, or cash in lieu thereof; commutation of rations to enlisted men regularly detailed as clerks and messengers; payment of board and lodging of applicants for enlistment while held under observation, recruits, and recruiting parties; transportation of provisions, and the employment of necessary labor connected therewith; ice for offices and preservation of rations, $923,000, and no law shall be construed to entitle marines on shore duty to any rations or commutation thereof, other than such as now are or may hereafter be allowed to enlisted men in the Army.

Clothing (no change): For noncommissioned officers, musicians, and privates authorized by law, $737,000.

Fuel (no change): For heat and light for the authorized allowance of quarters for officers and enlisted men, and other buildings and grounds pertaining to the Marine Corps; fuel, electricity, and oil for cooking, power, and other purposes; and sales to officers, $169,000. But in purchasing such articles preference shall be given to those produced in the United States but which can be procured at the same price and quality. Military stores (no change): Pay of chief armorer, at $4 per diem; one mechanic, at $3 per diem; two mechanics, at $2.50 each per diem; one chief electri ian, at $4 per diem, and one assistant electrician, at $3.50 per diem; per diem of enlisted men employed on constant labor for periods of not less than 10 days; purchase of military equipments, such as rifles, revolvers, cartridge boxes, bayonet scabbards, haversacks, blanket bags, canteens, rifle slings, swords, drums, trumpets, flags, waist belts, waist plates, cartridge belts, spare parts for repairing rifles, machetes, purchase and repair of tents, field cots, field ovens, and stoves for tents; purchase and repair of instruments for bands, purchase of music and musical accessories; purchase and marking of prizes for excellence in gunnery and rifle practice; good-conduct badges; medals awarded to officer and enlisted men by the Government for conspicuous, gallant, and special service; incidental expenses of schools of application; construction, equipment, and maintenance of school, library, and amusement rooms and gymnasiums for enlisted men, and the purchase and repair of all articles of field sports for enlisted men; purchase and repair of signal equipment and stores; establishment and maintenance of targets and ranges, renting ranges, construction of buildings for temporary shelter and preservation of stores, and entrance fees in competitions; procuring, preserving, and handling ammunition and other necessary military supplies; in all, $332,737.

Transportation and recruiting (no change): For transportation of troops, and of applicants for enlistment between recruiting stations and recruit depots or posts,

including ferriage and transfers en route, or cash in lieu thereof; toilet kits for issue to recruits upon their first enlistment and the expense of the recruiting service, $352,000: Provided, That authority is hereby granted to employ hereafter the services of an advertising agency in advertising for recruits under such terms and conditions as are most advantageous to the Government.

Repairs of barracks (no change): Repairs and improvements to barracks, quarters, and other public buildings at posts and stations; for the renting, leasing, improvement, and erection of buildings in the District of Columbia, and at such other places as the public exigencies require; and for per diem to enlisted men employed under the direction of the Quartermaster's Department on the repair of barracks, quarters, and other public buildings on constant labor for periods of not less than 10 days, $160,000.

Forage (no change): For forage in kind and stabling for public animals of the Quartermaster's Department and the authorized number of officers' horses, $26,200.

Commutation of quarters (no change): Commutation of quarters for officers serving with troops where there are no public quarters belonging to the Government, and where there are not sufficient quarters possessed by the United States to accommodate them; commutation of quarters for enlisted men employed as clerks and messengers in the offices of the commandant, adjutant and inspector, paymaster, and quartermaster, and the offices of the assistant adjutant and inspectors, assistant paymasters, assistant quartermasters, at $21 each per month, and for enlisted men employed as messengers in said offices, at $10 each per month, $86, 000.

Contingent (no change): For freight, expressage, tolls, cartage, advertising, washing of bed sacks, mattress covers, pillowcases, towels and sheets, funeral expenses of officers and marines, including the transportation of bodies and their arms and wearing apparel from the place of demise to the homes of the deceased in the United States; stationery and other paper, printing and binding; telegraphing, rent of telephones; purchase, repair and exchange of typewriters; apprehension of stragglers and deserters; per diem of enlisted men employed on constant labor for periods of not less than 10 days; employment of civilian labor; purchase, repair, and installation and maintenance of gas, electric, sewer, and water pipes and fixtures; office and barracks furniture; camp and garrison equipage and implements; mess utensils for enlisted men; packing boxes, wrapping paper, oilcloth, crash, rope, twine, quarantiue fees, camphor and carbolized paper, carpenter's tools, tools for police purposes, safes; purchase, repair and maintenance of such harness, wagons, motor wagons, carts, drays, and other vehicles as are required for the transportation of troops and supplies and for official military and garrison purposes; purchase of public horses and mules; services of veterinary surgeons and medicines for public animals, and the authorized number of officers' horses; purchase of mounts and horse equipment for all officers below the grade of major required to be mounted; shoeing for public animals and the authorized number of officers' horses; purchase and repair of hose, fire extinguishers, hand grenades, carts, wheelbarrows, and lawn mowers; purchase, installation, and repair of cooking and heating stoves and furnaces; purchase of towels, soap, combs, and brushes for offices; postage stamps for foreign and registered postage; books, newspapers, and periodicals; improving parade grounds; repair of pumps and wharves; water; straw for bedding, mattresses, mattress covers, pillows, sheets; furniture for Government quarters, and repair of same; packing and crating officers' allowance of baggage on change of station; and for all emergencies and extraordinary expenses arising at home and abroad, but impossible to anticipate or classify, $490,000.

In all, for the maintenance of Quartermaster's Department, Marine Corps, $3,275,937; and the money herein specifically appropriated for the maintenance of the Quartermaster's Department, Marine Corps, shall be disbursed and accounted for in accordance with existing law as maintenance, Quartermaster's Department, Marine Corps, and for that purpose shall constitute one fund, $3,275,937.

Total, Marine Corps, exclusive of public works, $8,056,778.78.

INCREASE OF THE NAVY.

Construction and machinery (no change): On account of hulls and outfits of vessels and steam machinery of vessels heretofore and herein authorized, to be available until expended, $19,400,728.

Torpedo boats (no change): On account of submarine torpedo boats heretofore authorized, to be available until expended, $2,058,363.

Equipment (no change): Toward the completion of equipment outfit of the vessels heretofore and herein authorized, to be available until expended, $355,000.

Armor and armament (no change): Toward the armor and armament for vessels heretofore and herein authorized, to be available until expended, $19,352,579.

Total increase of the Navy heretofore and herein authorized, to be available until expended, $41,166,670.

PLAN NO. 2.

DRAFT OF A COMPLETE NAVAL APPROPRIATION BILL BASED ON ESTIMATES SUBMITTED BY THE DEPARTMENT FOR THE FISCAL YEAR 1914, SHOWING CONSOLIDATION AND SIMPLIFICATION OF APPROPRIATIONS AS PROPOSED BY T. J. COWIE, PAYMASTER GENERAL, UNITED STATES NAVY.

SECRETARY'S OFFICE.

Pay of the Navy: Pay and allowances prescribed by law of officers on sea duty and other duty; officers on waiting orders; officers on the retired list; clerks to paymasters at yards and stations, general storekeepers ashore and afloat, and receiving ships, and other vessels; 2 clerks to general inspectors of Pay Corps; 1 clerk to pay officer in charge of deserters' rolls; not exceeding 10 clerks to accounting officers at yards and stations; dental surgeon at Naval Academy; commutation of quarters for officers on shore not occupying public quarters, including boatswains, gunners, carpenters, sailmakers, machinists, pharmacists, and mates, naval constructors and assistant naval constructors; and also members of Nurse Corps (female); for hire of quarters for officers serving with troops where there are no public quarters belonging to the Government, and where there are not sufficient quarters possessed by the United States to accommodate them, or commutation of quarters not to exceed the amount which an officer would receive were he not serving with troops; pay of enlisted men on the retired list; extra pay to men reenlisting under honorable discharge; interest on deposits by men; pay of petty officers, seamen, landsmen, and apprentice seamen, including men in the engineers' force and men detailed for duty with Naval Militia, and for the Fish Commission, 48,000 men; and the number of enlisted men shall be exclusive of those undergoing imprisonment with sentence of dishonorable discharge from the service at expiration of such confinement; and as many machinists as the President may from time to time deem necessary to appoint, not to exceed 20 in any one year; and 3,500 apprentice seamen under training at training stations and on board training ships, at the pay prescribed by law; pay of the Nurse Corps; rent of quarters for members of the Nurse Corps; pay of civilian officers and crews of naval auxiliaries; in all, $39,888,662.

Explanation.-The above change is recommended in order to discontinue the appropriation "Maintenance of naval auxiliaries."

The amount of this appropriation is obtained as follows:

Pay of the Navy...

Maintenance of naval auxiliaries (pay).

Total.....

$39, 264, 662 624,000 39, 888, 662

At the present time the appropriation "Maintenance of naval auxiliaries" carries the pay, subsistence, etc., of naval auxiliaries, and as these auxiliaries are part of the Naval Establishment, it would seem advisable to discontinue this appropriation and to carry the pay under "Pay of the Navy," transportation and shipping under "Transportation, recruiting, and contingent," subsistence under Provisions, Navy," and expenses under "Operation, maintenance and repairs, Navy." By discontinuing the appropriation the various expenditures will be allocated to other appropriations which will show the gross expenditures for the Navy under the proper headings.

Pay, miscellaneous: Hereafter the Secretary of the Navy shall send to Congress at the beginning of its every regular session a complete schedule or list showing the amount in money of all pay under the provisions of the naval appropriation act last passed and for all allowances for each grade of officers in the Navy, including retired officers, and for all officers included in said act, and for all enlisted men so included.

For commissions and interest; transportation of funds; exchange; mileage to officers while traveling under orders in the United States, and for actual personal expenses of officers while traveling abroad under orders, and for traveling expenses of civilian employees, and for actual and necessary traveling expenses of midshipmen while proceeding from their homes to the Naval Academy for examination and appointment as midshipmen; for actual traveling expenses of female nurses; for rent of buildings and offices not in navy yards, including the rental of offices in the District of Columbia; expenses of courts-martial, prisoners and prisons, and courts of inquiry, boards of inspection, examining boards, with clerks' and witnesses' fees, and traveling expenses and costs; stationery and recording; newspapers; all advertising for the Navy Department and its bureaus (except advertising for recruits for the Bureau of

Navigation); copying; care of library, including the purchase of books, photographs, prints, manuscripts, and periodicals; ferriage; tolls; costs of suits; commissions, warrants, diplomas, and discharges; relief of vessels in distress; recovery of valuables from shipwrecks; quarantine expenses; reports; professional investigations; cost of special instruction at home and abroad, including maintenance of students and attachés; information from abroad, and the collection and classification thereof; all charges pertaining to the Navy Department and its bureaus for ice for the cooling of drinking water on shore (except at naval hospitals), telephone rentals and tolls, telegrams, cablegrams, and postage, foreign and domestic, and post-office box rentals; and other necessary and incidental expenses; in all, $720,000.

Explanation. This appropriation is reduced by the amount set aside for the payment of clerical, inspection, and messenger service, viz, $280,000. It is deemed advisable to put all the payments for clerical forces, except those at training stations, into the one main appropriation "Operation, maintenance and repairs, Navy," as it is impossible to properly charge the cost of work with these payments when they are carried under several appropriations.

Contingent, Navy (no change): For all emergencies and extraordinary expenses, exclusive of personal services in the Navy Department, or any of its subordinate bureaus or offices at Washington, D. C., arising at home or abroad, but impossible to be anticipated or classified, to be expended on the approval and authority of the Secretary of the Navy, and for such purposes as he may deem proper, $46,000: Provided. That the accounting officers of the Treasury are hereby authorized and directed to allow, in the settlement of accounts of disbursing officers involved, payments made under the appropriation "Contingent, Navy," to civilian employees appointed by the Navy Department for duty in and serving at naval stations maintained in the island possessions during the fiscal year 1914.

Care of lepers, Island of Guam (no change): Naval station, Island of Guam: Maintenance and care of lepers, special patients, and for other purposes, including cost of transfers of lepers from Guam to the island of Culion, in the Philippines, and their maintenance, $14,000.

Depots for coal and other fuel (no change): To enable the Secretary of the Navy to execute the provisions of section 1552 of the Revised Statutes, authorizing the Secretary of the Navy to establish, at such places as he may deem necessary, suitable depots for coal and other fuel for the supply of steamships of war, $500,000, which sum shall be available until expended.

Operation, maintenance, and repairs, Navy: Labor, material, and incidental expenses necessary for arming, equipping, repairing, and maintaining vessels of the Naval Establishment; for the manufacture, purchase, transportation, and handling of all supplies and equipment not otherwise specifically appropriated for; for the purchase of books and periodicals; for the maintenance and upkeep of navy yards, stations, purchasing pay offices, magazines, proving grounds, powder factories, radio stations, coaling and fuel-oil depots and coaling plants not otherwise specifically appropriated for; and other expenses necessary for the operation of the Naval Establishment ashore and afloat not otherwise specifically appropriated for; in all, $28,702,389.38: Provided, That hereafter no part of the annual naval appropriation shall be applied to the repair of any wooden ship when the estimated cost of such repairs, to be appraised by a competent board of naval officers, shall exceed 10 per cent of the estimated cost, appraised in like manner, of a new ship of the same size and like material: Provided further, That hereafter no part of the annual naval appropriation shall be applied to the repair of any other ship when the estimated cost of such repairs, to be appraised by a competent board of naval officers, shall exceed 20 per cent of the estimated cost, appraised in like manner, of a new ship of the same size and like material: Provided further, That nothing herein contained shall deprive the Secretary of the Navy of the authority to order repairs of ships damaged in foreign waters or on the high seas, so far as may be necessary to bring them home : Provided further, That the sum to be paid for chemists, clerical, drafting, inspection, watchmen, messenger service, and other classified work in navy yards, naval stations, naval magazines, coaling stations, general storehouses, paymasters' offices, accounting offices, offices of superintending naval constructors, purchasing pay offices and United States inspectors of machinery and engineering materials, inspectors of hull and ordnance materials, general board, boards of inspection and survey and other boards not otherwise specifically appropriated for, for the fiscal year ending June 30, 1914. shall not exceed $3,251,000: And provided further, That the pay of classified employees engaged in industrial work shall be charged to the cost of work.

Explanation. It is believed that such an appropriation is an absolute necessity. It will not only simplify the accounting throughout the naval service, but will permit of more accurate cost records and will show the cost of upkeep of the Navy.

It is a combination of 13 of the annual appropriations and parts of 4 others under the various bureaus; in other words, expenditures will be recorded under 1 appropriation instead of under 16.

The general scheme in using this appropriation would be for the bureaus to make their estimates and for the Secretary's office to make an allotment to each bureau, a certain amount to be retained by the Secretary to be used in cases of emergency. Expenditures may then be carried under this appropriation in such a way as to show the charges against each bureau's allotment.

At the present time it quite frequently happens that work has to be curtailed, and even in some cases stopped altogether, owing to a deficiency in one appropriation, while in another there is a large unexpended balance. This would be entirely obviated if such an appropriation was established.

By putting all the payments for clerical forces, etc., except those at training stations, under this appropriation, it will be possible to charge the cost of work with such payments and to simplify accounting in this respect.

The above appropriation, if adopted, would be made up as follows:

The amount to be paid for clerical force is obtained by taking the amounts estimated under the following appropriations:

Machinery plants: For the purchase of new machine tools and improvement of plants, $255,000, to be available until expended: Provided, That the unexpended balances of all moneys heretofore appropriated under the appropriations Construction plants, Machinery plants, Naval Gun Factory, and New machinery and tools for torpedo factory are hereby transferred to this appropriation.

Explanation. The amount of this appropriation is obtained from the aggregate of the appropriations "Construction plants" and "Naval Gun Factory" and "New machinery and tools for torpedo factory" for the several navy yards and stations.

The expenditures under this new appropriation may be maintained for each navy yard by using the name of the yard as a subhead.

The amount of this appropriation is made up as follows:

Improvements of construction plants..

Naval Gun Factory, Washington, D. C.

New machinery and tools for torpedo factory.

Total.....

$115,000

125,000

15,000

255, 000

High-power radio shore stations (no change): Toward the purchase and preparation of necessary sites, purchase and erection of towers and buildings, and the purchase and installation of machinery and apparatus of high-power radio station (cost not to exceed