fp:dp:kal legislation. 269 



tion, or to any other purpose lunvever laudable and desirable, is not contemplated 

 by the law as a part of tlu^ functions of an agricultural experiment station estal)- 

 lished under the act of Congres-s of Marcli 2, 1S87. Section 5 of that act i)lainly 

 limits the expenditures of funds appropriated in accordance with said act to "the 

 necessary expenses of conducting investigations and experiments and printing and 

 distributing the results." 



FUNDS ARISIXC; KKOM THE SALE OF FARM PRODUCTS OK OTHER I'KOPERTY OF AN 



AGRICULTIHAI, EXPERIMENT STATION. 



This Department holds that moneys received from the sales of farm prrxlucts or 

 other propcrtv in the ])ossession of an agricultural experiment station as the result 

 of expenditures of funds rect'ived by the station in accordance with the act of Con- 

 gress of March 2, 1S87, rightfully belong to the experiment station as a department 

 of the college or otlier institution with which it is connected, and may be expended 

 in accordance with the laws or n'gulations governing the linancial transactions of 

 the governing board of the station, provided, however, that all expenses attending 

 such sales, including those attending the delivery of the property into the posses- 

 sion of the purciiaser, should be deducted from the gross receipts from the sales and 

 shouM not be ma«U' a ciiarge against the funds appropriated by Congress. 



1. 1. Mir OF EXPENDITURES OF EXPERIMENT STATIONS DURING ONE FISCAL YEAR. 



This Department holds that expenses incurred by an agricultural experiment 

 station in any one fiscal year to be paid from the funds provided under tlie act of 

 Congress of March 2, 1S87, should not exceed the amount approjjriated to tiie station 

 by Congress for that year, and especially that all personal services should l)e paid 

 for out of the ai)propriation of the year in which they were performed, and that 

 claims for compensation for such services can not properly be i)aid out of the ai)pro- 

 priations for succeeding years. The several ai^propriations for experiment stations 

 under the aforesaid act are for one year only, and officers of experiment stations 

 have no authority to contract for expenditures beyond the year for which Congress 

 has made api)ropriations. 



This is plainly impiii'd in the act aforesaid, inasmuch as section (5 provides that 

 unexpended balances shall revert to the Treasury of the United States, "in order 

 that the amount of money appropriated to any station shall not exceed the amount 

 actually and necessarily required for its maintenance and sujiport." The annual 

 linancial report rendered in the form i>rescribed by this Department should in every 

 ca.se include only the receipts and expenditures of the fiscal year for wliich the ri'port 

 is made. 



EXPENDITUKIX HV AORK'ULTUKAI. EXPERIMENT STATIONS FOU A WATER SYSTEM To HE 



ciiar<;ed undek "HriLi>iN(;s and hei-airs." 



This Department holds that expenditures by agricultural experiment stations from 

 the funds appropriated in accordance with the act of Congress of ]\Iarch 2, 1SS7, for 

 the construction of wells, cisterns, ponds, or other reservoirs for the storage of water, 

 and for pii>ing, and other materials for a system of storing and distril)Uting water, 

 are properly charged, under abstract 18 in the schedule for linancial reports pre- 

 scril)ed by this Department, as being for improvements on lands which have hitherto 

 been held to come under the hea<l of "building and repairs." The fact that a water 

 system may ])e a necessary adjunct of certain experimental iiKpiiries does not affect 

 the case, inasmuch as the limitations on exi>enditures for improvements contained in 

 section 5 of the act of Congress fif ^hirch 2, 1887, exj)ressly stipulate that these 

 improvements shall be such as are necessary for carrying on the work of the station. 



