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 or 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. (R. S. sec. 3679, amended by acts March 3, 1905, sec. 4, 33 Stat. 1257, and February 27, 1906, sec. 3, 34 Stat. 49.)

(E) DISPOSITION OF BALANCES.

27-98. Expenditures for which balances are available. 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. (R. S. sec. 3690.)

27-99. Disposition of balances after two years. All balances of appropriations which shall have remained on the books of the Treasury, 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 auditor shall examine the books of his office, and certify to the Secretary whether such balances will be required in the settlement of any accounts pending in his office; and if it appears that such balances will not be required for this purpose, then the Secretary may include such balances in his surplus-fund warrant, whether the head of the proper department shall have certified that it may be carried into the general Treasury or not. But no appropriation for the payment of the interest or principal of the public debt, or to which a longer duration is given by law, shall be thus treated. (R. S. sec. 3691.)

27-100. Balances of appropriations; carried to surplus fund. 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 which shall have remained upon the books of the Treasury for two fiscal years to be carried to the surplus fund and covered into the Treasury: Provided, That this provision shall not apply to permanent specific appropriations, appropriations for rivers and harbors, lighthouses, fortifications, public buildings, or the pay of the Navy and Marine Corps; but the appropriations named in this proviso shall continue available until otherwise ordered by Congress. (Act June 20, 1874, sec. 5, 18 Stat. 110.) NOTE. The exception from the operation of above-cited act of appropriations for "fortifications" is repealed by section 6, act of March 3, 1919, 40 Stat. 1309.

27-101. Appropriations for public buildings available until completion of work. All moneys heretofore appropriated for the construction of public buildings and now remaining to the credit of the same on the books of the Treasury Department, or which may hereafter be appropriated for such buildings, shall remain available until the completion of the work for which they are, or may be, appropriated; and upon the final completion of each or any of said buildings, and the payment of all outstanding liabilities therefor, the balance or balances remaining shall be immediately covered into the Treasury. (Act June 23, 1874, sec. 1, 18 Stat. 275.)

27-102. Reports of claims under appropriation balances. That so much of section five of the act approved June twentieth, eighteen hundred and seventy-four, as directs the Secretary of the Treasury at the beginning of each session to report to Congress with his annual estimates any balances of appropriations for specific objects affected by said section that may need to be reappropriated, be, and hereby is, repealed. And it shall be the duty of the several accounting officers of the Treasury to continue to receive, examine, and consider the justice and validity of all claims under appropriations the balances of which have been exhausted or carried to the surplus fund under the provisions of said section that may be brought before them within a period of five years. And the Secretary of the Treasury shall report the amount due each claimant, at the commencement of each session, to the Speaker of the House of Representatives, who shall lay the same before Congress for consideration: Provided, That nothing in this act shall be construed to authorize the reexamination and payment of any claim or account which has been once examined and rejected, unless reopened in accordance with existing law. (Act June 14, 1878, sec. 4, 20 Stat. 130.)

27-103. Reappropriation of balances to other purposes construed as new appropriation. The reappropriation and diversion of the unexpended balance of any appropriation to a purpose other than that for which it was originally made shall be construed and accounted hereafter as a new appropriation and the unexpended balance shall be reduced by the sum proposed to be so diverted. (Act March 4, 1915, c. 147, sec. 4, 38 Stat. 1161.)

(F) PURCHASE OF LAND.

27-104. Land to be purchased by United States; Attorney General's opinion on title required; procurement of evidence as to title. No public money shall be expended upon any site or land purchased by the United States for the purposes of erecting thereon any armory, arsenal, fort, fortification, navy yard, customhouse, lighthouse, or other public building, of any kind whatever, until the written opinion of the Attorney General shall be had in favor of the validity of the title, nor until the consent of the legislature of the State in which the land or site may be, to such purchase, has been given. The district attorneys of the United States, upon the application of the Attorney General, shall furnish any assistance or information in their power in relation to the titles of the public property lying within their respective districts. And the Secretaries of the departments, upon the application of the Attorney General, shall procure any additional evidence of title which he may deem necessary, and which may not be in the possession of the officers of the Government, and the expense of procuring it shall be paid out of the appropriations made for the contingencies of the departments, respectively. (R. S. sec. 355.)

27-105. Purchase of land to be specifically authorized. No land shall be purchased on account of the United States, except under a law authorizing such purchase. (R. S. sec. 3736.)

(G) RENTAL OF BUILDINGS IN DISTRICT OF COLUMBIA.

27-106. Rent of buildings in District of Columbia; contracts not to be made prior to appropriation. Hereafter no contract shall be made for the rent of any building, or part of any building, to be used for the purposes of the Government in the District of Columbia, until an appropriation therefor shall have been made in terms by Congress, and that this clause be regarded as notice to all contractors or lessors of any such building or any part of building. (Act March 3, 1877, 19 Stat. 370.) 27-107. Transfer of rentals from one building to another in District of Columbia. Where buildings are rented for public use in the District of Columbia, the executive departments are authorized, whenever it shall be advantageous to the public interest, to rent others in their stead: Provided, That no increase in the number of buildings now in use nor in the amounts paid for rents shall result therefrom. (Act August 5, 1882, 22 Stat. 241.)

27-108. Lease of storage accommodations in District of Columbia; period and rates allowable. The heads of the several executive departments are authorized to enter into contracts for the lease, for periods of not exceeding six years, of modern fireproof storage accommodations within the District of Columbia for their respective departments, at rates per square foot of available floor space not exceeding 25 cents, payable from appropriations that Congress may from time to time make for rent of buildings for their respective departments. (Act March 2, 1913, 37 Stat. 718.)

(H) NEWSPAPERS AND PERIODICALS.

27-109. Restriction on amounts paid for newspapers and periodicals. No executive officer, other than the heads of departments, shall apply more than thirty dollars annually, out of the contingent fund under his control, to pay for newspapers, pamphlets, periodicals, or other books or prints not necessary for the business of his office. (R. S. sec. 1779.)

27-110. Restriction on purchases of books and periodicals from contingent appropriation; specific authorization. Hereafter law books, books of reference, and periodicals for use of any executive department, or other Government establishment not under an executive department, at the seat of government shall not be purchased or paid for from any appropriation made for contingent expenses or for any specific or general purpose unless such purchase is authorized and payment therefor specifically provided in the law granting the appropriation. (Act March 15, 1898, sec. 3, 30 Stat. 316.)

27-111. Expenditures for newspapers limited. The amount expended in any one year for newspapers, for any department, except the Department of State, including all the bureaus and offices connected therewith, shall not exceed one hundred dollars. (R. S. sec. 192, amended by act June 22, 1906, sec. 7, 34 Stat. 449.)

27-112. Subscriptions to periodicals; payment in advance. That hereafter subscriptions to periodicals which have been certified in writing by the respective

heads of the executive departments or other Government establishments to be required for official use may be paid in advance from appropriations available therefor. (Act March 4, 1915, c. 141, sec. 5, 38 Stat. 1049.)

(1) CLASSIFIED CIVIL SERVICE.

27-113. Unauthorized employment of clerks and others prohibited. The executive officers of the Government are hereby prohibited from employing any clerk, agent, engineer, draftsman, messenger, watchman, laborer, or other employee in any of the executive departments in the city of Washington or elsewhere beyond provision made by law. (Act August 15, 1876, sec. 5, 19 Stat. 169.)

27–114. Civilian employees for insular possessions, travel pay of. The Secretary of the Navy, in his discretion, is authorized to pay all civilian employees appointed for duty in the Philippines, Hawaiian and Samoan Islands, the island of Guam, and the island of Porto Rico, from the date of their sailing from the United States until they report for duty to the officer under whom they are to serve and while returning to the United States by the most direct route and with due expedition, a per diem compensation corresponding to their pay while actually employed; and in cases where the appointee is not to fill an existing vacancy his pay while traveling may be charged to the annual appropriation of the bureau concerned. (Act of July 1, 1902, 32 Stat. 663.)

27-115. Pay and number of employees at yards and stations; annual report to Congress. That hereafter the rates of pay of the clerical, drafting, inspection, and messenger force at navy yards and naval stations and other stations and offices under the Navy Department shall be paid from lump appropriations and shall be fixed by the Secretary of the Navy on a per annum or per diem basis as he may elect; that the number may be increased or decreased at his option and shall be distributed at the various navy yards and naval stations by the Secretary of the Navy to meet the needs of the naval service; * * * that the total amount expended annually for pay for such clerical, drafting, inspection, and messenger force shall not exceed the amounts specifically allowed by Congress under the several lump appropriations, and that the Secretary of the Navy shall each year, in the annual estimates, report to Congress the number of persons so employed, their duties, and the amount paid to each: * * (Act March 3, 1909, 35 Stat. 754–5.)

*

27-116. Pay of technical force; report to Congress. Hereafter such amount may be expended annually for pay of drafting, technical, and inspection force from the several lump-sum appropriations in which specific authority for such expenditure is given, as the Secretary of the Navy may deem necessary within the limitation of appropriation provided for such service in said lump-sum appropriations at such rates of compensation as the Secretary of the Navy may prescribe; and the Secretary of the Navy shall each year, in the annual estimates, report to Congress the number of persons so employed, their duties, and the amount paid to each. (Act August 29, 1916, 39 Stat. 558.)

27-117. Technical services in Bureau of Yards and Docks. The services of skilled draftsmen and such other technical services as the Secretary of the Navy may deem necessary may be employed only in the Bureau of Yards and Docks to carry into effect the various appropriations and allotments thereunder and be paid

*

from such appropriations and allotments: * A statement of the persons employed hereunder, their duties, and the compensation paid to each shall be made to Congress each year in the annual estimates. (Act March 3, 1921, 41 Stat. 1287.)

(J) TELEPHONES.

27-118. Restriction on expenditures from appropriations for private telephones. No money appropriated by this or any other act shall be expended for telephone service installed in any private residence or private apartment or for tolls or other charges for telephone service from private residences or private apartments, except for long-distance telephone tolls required strictly for the public business and so shown by vouchers duly sworn to and 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. (Act August 23, 1912, sec. 7, 37 Stat. 414.) The accounting officers of the United States Treasury are hereby authorized and directed to allow in the accounts of disbursing officers of the Navy all payments for telephones in Government quarters which have been disallowed under section seven of the act of August twenty-third, nineteen hundred and twelve (Thirty-seventh Statutes, pages one and four hundred and fourteen), by decision of the Comptroller. (Act August 29, 1916, 39 Stat. 581.)

(K) PRINTING AND BINDING.

27-119. Only appropriations for printing and binding may be used therefor. 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. (Act June 30, 1906, sec. 2, 34 Stat. 762.)

27-120. Printing to be done by Government Printing Office; exception as to field service. That on and after July 1, 1919, all printing, binding, and blankbook work for Congress, the Executive Office, the judiciary, and every executive department, independent office, and establishment of the Government shall be done at the Government Printing Office, except such classes of work as shall be deemed by the Joint Committee on Printing to be urgent or necessary to have done elsewhere than in the District of Columbia for the exclusive use of any field service outside of said District. (Act March 1, 1919, 40 Stat. 1270.)

(L) PURCHASE AND ISSUE OF SUPPLIES.

27-121. Classifying and cataloguing supplies for Navy. For expenses of arranging, classifying, consolidating, and cataloguing supplies for the Navy herein provided for and now on hand, ten thousand dollars; and all supplies purchased with moneys appropriated by this act shall be deemed to be purchased for the Navy and not for any bureau thereof, and these supplies, together with all supplies now on hand,