DIVISION OF ACCOUNTS AND DISBUKSEMENTS. 239 



The estimates carried an item of $200,000 "for all labor, uiaterials, 

 heating and power appai-atus, plumbing, ligliting, ventilating, and 

 other necessar}^ expenses in erecting and fitting n^) suitable fireproof 

 laboratory buildings for the use of the United States Department of 

 Agriculture, on Reservation No. 2, in the cit}^ of Washington, District 

 of Columbia, all plans and specifications to be approved by and the 

 work to be done under the supervision of the Secretar^^ of Agriculture." 



This recommendation by the Secretary of Agriculture for a labora- 

 tory building has the hearty sui^port and approval of the Committees 

 on Agriculture of both Senate and House, and also of the Committee 

 on Appropriations. The subject has been very fully and carefully 

 considered by these committees, and is regarded by them as a good 

 business investment for the Government, as the Department is now 

 under an expense of over 110,000 annually for rent and repairs of 

 buildings entirel}^ unsuited, with one exception, for laboratory pur- 

 poses. For reasons which do not appear, Congress failed to appro- 

 priate for a laboratory building. Nevertheless, an appropriation for 

 this purpose would be manifestly and emphatically in the interest of 

 economy, especially as the laboratory work of the Department is recog- 

 nized as a most important factor in the development and promotion of 

 agricultural science. 



During the four years of the present administration of the Depart- 

 ment the appropriations have been increased by 1835,598. This 

 increase has been well distributed among the several Bureaus, Divi- 

 sions, and Offices, according to their respective needs. 



PAYMENT OF SALARIES AT THE SEAT OF GOVERNMENT. 



Attention was called in the last report of this Division to the posi- 

 tion of the Comptroller of the Treasury relative to the payment of 

 salaries from lump-sum appropriations in the District of Columbia. 

 The Comptroller at that time decided, in a written opinion, that the 

 payment of such salaries was in contravention of the statutes (22 

 Stat. L., p. 235). In this connection, and with a view to relieve the 

 situation, the language of the several lump-sum appropriations was 

 amended in the last estimates so as to provide for the payment of 

 salaries "in the city of Washington and elsewhere, and in collecting, 

 digesting, reporting, and illustrating the results of such experiments," 

 which amended language is acceptable to the Comptroller. In order 

 to legalize all payments for salaries made in former years from these 

 lump-sum funds, the following paragraph was inserted in tlie appro- 

 priation act: 



The accounting officers are hereby directed to settle all accounts for disburse- 

 ments from former appropriations for the Department of Agriculture on account 

 of salaries and services according to the terms and conditions of this act. except 

 that no increase of compensation herein provided shall be allowed for current and 

 prior fiscal years. 



CONDITION OF THE WORK IN THE DIVISION. 



It is thought proper to state here that no part of the work of the 

 Division of Accounts and Disbursements is in arrears; also that the 

 work of the employees of the Division during the j^ear was character- 

 ized by the usual zeal and efficiency. 



The following letter from the Auditor for the State and other 



