gation is authorized by law. Nor shall any Department or any officer of the Government accept voluntary service for the Government or employ personal service in excess of that authorized by law, except in cases of sudden emergency involving the loss of human life or the destruction of property. All appropriations made for contingent expenses or other general purposes, except appropriations made in fulfillment of contract obligations expressly authorized by law, or for objects required or authorized by law without reference to the amounts annually appropriated therefor, shall, on or before the beginning of each fiscal year, be so apportioned by monthly or other allotments as to prevent expenditures in one portion of the year which may necessitate deficiency or additional appropriations to complete the service of the fiscal year for which said appropriations are made; and all such apportionments shall be adhered to and shall not be waived or modified except upon the happening of some extraordinary emergency or unusual circumstance which could not be anticipated at the time of making such apportionment, but this provision shall not apply to the contingent appropriations of the Senate or House of Representatives; and in case said apportionments are waived or modified as herein provided, the same shall be waived or modified in writing by the head of such Executive Department or other Government establishment having control of the expenditure, and the reasons therefor shall be fully set forth in each particular case and communicated to Congress in connection with estimates for any additional appropriations required on account thereof. Any person violating any provision of this section shall be summarily removed from office and may also be punished by a fine of not less than one hundred dollars or by imprisonment for not less than one month.1

'The legal liability of the Government does not generally depend upon appropriations. The constitutional provision, in Article I, section 9, that "no money shall be drawn from the Treasury but in consequence of appropriations made by law," is a mere limitation and restriction upon the executive officers of the Treasury Department, and does not prevent Congress, the law-making power, from involving the Government in contracts to pay money to any extent. When such contracts are made, the parties who acquire rights to compensation thereunder must wait until an appropriation is made before they can receive their money, but the right on their part and the obligation on the part of the United States remain unchanged. Failing to obtain direct appropriations for their benefit, public creditors may sue in this court and thus obtain payment out of any money appropriated for the payment and satisfaction of private claims. (Mitchell v. U. S., 18 Ct. Cls., 281, 286.) The excepting clause in section 3732, Revised Statutes (a) in relation to contracts for and purchases of clothing, subsistence, forage, fuel, quarters, etc., operates to withdraw such contracts and purchases from the prohibition contained in this paragraph in relation to expenditures in excess of the appropriations for a particular fiscal year, and such purchases may be made, provided the necessities of the current fiscal year be not exceeded.

A deficiency appropriation is one made to pay a liability legally created, for the payment of which an appropriation previously made is insufficient; it supplements the original appropriation, partakes of its nature, and is subject to the same limitations which attach by law to the use of the original appropriation. (IV Comp. Dec., 61.)

Ser, 3679, R. S., as amended by sec. 4, act of Mar. 3, 1905 (33 Stat. 1277), and Sec. 3, act of Feb. 27, 1906 (34 Stat. 48).

189. Same.-No Act of Congress hereafter passed shall be constred to make an appropriation out of the Treasury of the United States, or to authorize the execution of a contract involving the payment of money in excess of appropriations made by law, unless such Act shall in specific terms declare an appropriation to be made or that tract may be executed. Sec. 9, Act of June 30, 1906 (34 Stat. 76.1.

190. Commissions and inquiries-Expenditures for.-No accountng or disbursing officer of the Government shall allow or pay any aunt or charge whatever, growing out of, or in any way connected with, any commission or inquiry, except courts-martial or courts of quiry in the military or naval service of the United States, until special appropriations shall have been made by law to pay such acounts and charges. This section, however, shall not extend to the contingent fund connected with the foreign intercourse of the Government, placed at the disposal of the President. Sec. 3681, R. S. 191. Balanes-Disposition of after two years.-All balances of appropriations which shall have remained on the books of the Treastry, without being drawn against in the settlement of accounts, for two years from the date of the last appropriation made by law, shall be reported by the Secretary of the Treasury to the Auditor of the Treasury, whose duty it is to settle accounts thereunder, and the Atitor shall examine the books of his office, and certify to the Secretary whether such balances will be required in the settlement of ary accounts pending in his office; and if it appears that such balat will not be required for this purpose, then the Secretary may

le such balances in his surplus-fund warrant, whether the head of the proper Department shall have certified that it may be carried to the general Treasury or not. But no appropriation for the payent of the interest or principal of the public debt, or to which a r duration is given by law, shall be thus treated. Sec. 3691, B. S.

192 Sime. From and after the first day of July, eighteen hundred and seventy-four, and of each year thereafter, the Secretary of the Treasury shall cause all unexpended balances of appropriations w have remained upon the books of the Treasury for two fiscal Tears to be carried to the surplus fund and covered into the Treasury: Fred, That this provision shall not apply to permanent specific

priations, appropriations for rivers and harbors, light-houses, ferations, public buildings, or the pay of the Navy and Marine Corps: but the appropriations named in this proviso shall continue

ale until otherwise ordered by Congress. Sec. 5, Act of June B, 17, (18 Stat. 110).

193. Same-Application of.-All balances of appropriations contained in the annual appropriation bills and made specifically for the service of any fiscal year, and remaining unexpended at the expiration of such fiscal year, shall only be applied to the payment of expenses properly incurred during that year, or to the fulfillment of contracts properly made within that year; and balances not needed for such purposes shall be carried to the surplus fund. This section, however, shall not apply to appropriations known as permanent or indefinite appropriations.1-Sec. 3690, R. S.

194. Fiscal year character of appropriations-Exceptions.—No specific or indefinite appropriation made hereafter in any regular annual appropriation Act shall be construed to be permanent or available continuously without reference to a fiscal year unless it belongs to one of the following five classes: "Rivers and harbors," "lighthouses," "fortifications," "public buildings," and "pay of the Navy and Marine Corps," last specifically named in and excepted from the operation of the provisions of the so-called "covering-in Act" approved June twentieth, eighteen hundred and seventy-four, or unless it is made in terms expressly providing that it shall continue available beyond the fiscal year for which the appropriation Act in which it is contained makes provision. Sec. 7, Act of Aug. 24, 1912 (37 Stat. 487).

'The use of every fiscal year appropriation is limited by section 3690 of the Revised Statutes and by its own terms to the payment of expenses properly incurred during the fiscal year for which it is made, or to the fulfillment of contracts properly made within that year; and balances not needed for such purroses must be carried to the surplus fund and covered into the Treasury in conformity with the provisions of section 5 of the act of June 20, 1874. (18 Stat., 110; 3 Dig., 2d Comp. Dec., par. 96.) The use of any part of an appropriation made for one fiscal year for the payment of any liability incurred during a succeeding fiscal year is prohibited by section 3679 as well as by section 3690 of the fiscal year. (II Comp. Dec., 248.)

A proposal in writing to furnish supplies and a written acceptance by the authorized agent of the Government constitute a contract within the meaning of section 3690 of the Revised Statutes, so as to authorize the use of an appropriation for the fiscal year in which the contract is made in paying for such portion of the supplies as are delivered under the contract after the expiration of the fiscal year. (II Comp. Dec., 248.)

An appropriation is properly chargeable with all the expenses necessary to accomplish the object for which it is made, unless particular items of expense are specifically provided for by some other appropriation. (IV Comp. Dec., 24; I id., 472, 517; II id.. 74; III id., 623.) There is no authority under an act of appropriation, made specifically for the service of a particular fiscal year, to enter into a contract for supplies, etc, for the service of a subsequent fiscal year, and therefore, as to that appropriation, such a contract is not "properly made within that year," within the meaning of section 3690, Revised Statutes. (IV id., 553.) While it is a rule that a specific appropriation excludes the use, for the same objects, of a general appropriation, yet when there are two appropriations both applicable to the same object they are to be treated as cumulative, and either or both can be used in the discretion of the head of the Department. (Id., 121. See, also, I id., 533.) The balance of an appropriation which has been treated as not limited to a fiscal year will, upon the accomplishment of the object for which it was made, be covered into the Treas ury, in analogy to the practice required by law (act of June 23, 1874, 18 Stat.,

195. Fiscal year. The fiscal year of the Treasury of the United States in all matters of accounts, receipts, expenditures, estimates, and appropriations, except accounts of the Secretary of the Senate for compensation and traveling expenses of Senators, and accounts of the Sergeant-at-Arms of the House of Representatives for compensation and mileage of Members and Delegates, shall commence on the first day of July in each year; and all accounts of receipts and xpenditures required by law to be published annually shall be preJared and published for the fiscal year, as thus established. The al year for the adjustment of the accounts of Secretary of the ate for compensation and traveling expenses of Senators, and of Sergeant-at-Arms of the House of Representatives for compenst and mileage of Members and Delegates, shall extend to and de the third day of July. Sec. 237, R. S., as amended by sec. 9, Act of Oct. 1, 1890 (26 Stat. 646).

196. Transmittal of accounts to Washington and to auditors.A monthly accounts shall be mailed or otherwise sent to the proper er at Washington within ten days after the end of the month to wh they relate, and quarterly and other accounts within twenty ts after the period to which they relate, and shall be transmitted to and received by the Auditors within sixty days of their actual ript at the proper office in Washington in the case of monthly,

sixty days in the case of quarterly and other accounts. Should there be any delinquency in this regard at the time of the receipt by

In the ease of balances of appropriations for the construction of public 1 Comp. Dee., 487.)

pration found in an annual appropriation act and made specifically service of a certain fiscal year is not available thereafter except in toyexpenses properly incurred, or in the fulfillment of contracts properly wn the year as provided in section 3690 of the Revised Statutes. 64 1709)

&

.

intends that each annual appropriation should bear the burdens of **ar year for which it is granted, and that it should be for the proper ft year, and no other. (VI id., $15.)

**t a;propriations are those made for an unlimited period. Indefinite tors are those in which no amount is named. XIII Opin. Att. Gen. A permanent specific appropriation" is one which requires the money - hy virme of it to be applied to an object specifically pointed out by and which may be so applied at any time in the future, and not merely for *f the errrent fiscal year. It exists when the act of Congress which *ts out the purpose to which it apples and shows that it was into be used in the future, without limit as to time. If the object to 8 to be aprte his no reference to, or connection with, the service of 'ir year, the appropriation may be considered is permanent, whuru * attirent in the act making it. If it be for the discharge of an goon having no connection with the service of the current year, art d'wharge of a continnous service. It may reasonably be wipe ↑ Our grown Interded the liability to be paid without reference to time. Aww Carp De 21ed. 245; III Comp Dec 623 625 )

10 g of March 4, 1909 (35 Stat. 1627) provided that all exOm 'nd mud mahligated balances of appropriations which remained on the the Treasury July 1, 1904, except balances of permanent specifle appro**hing she'd be carried to the surplus fund and covered into the Treas.ry.

the term "permanent specific appropriation" within the meaning

MMA

178. Treasurer of the United States.-There shall be in the Department of the Treasury a Treasurer of the United States, who shall be appointed by the President, by and with the advice and consent of the Senate, *. Sec. 301, R. S.

179. Same-Duties of.-The Treasurer shall receive and keep the moneys of the United States, and disburse the same upon warrants drawn by the Secretary of the Treasury, countersigned by the Comptroller, and not otherwise. He shall take receipts for all moneys paid by him, and shall give receipts for all moneys received by him; and all receipts for moneys received by him shall be indorsed upon warrants signed by the Secretary of the Treasury, without which warrant, so signed, no acknowledgment for money received into the public Treasury shall be valid. He shall render his accounts to the [Auditor for the Treasury Department] quarterly, or oftener if required, and shall transmit a copy thereof, when settled, to the Secretary of the Treasury. He shall at all times submit to the Secretary of the Treasury and the Comptroller, or either of them, the inspection of the moneys in his hands. Sec. 305, R. S., as amended by Sec. 11, Act of July 31, 1894 (28 Stat. 209).