﻿134 
  ANNUAL, 
  REPORT 
  SMITHSONIAN 
  INSTITUTION, 
  1922. 
  

  

  The 
  secretary 
  reported 
  the 
  resignation 
  of 
  Mr. 
  Charles 
  A. 
  Piatt 
  

   as 
  a 
  member 
  of 
  the 
  commission, 
  and 
  stated 
  that 
  Mr. 
  A. 
  Kingsley 
  

   Porter 
  had 
  been 
  suggested 
  to 
  fill 
  the 
  vacancy. 
  On 
  nomination 
  he 
  was 
  

   elected. 
  

  

  FREER 
  ESTATE 
  MATTERS. 
  

  

  The 
  secretary 
  said 
  that 
  he 
  had 
  already 
  called 
  attention 
  to 
  the 
  

   financial 
  condition 
  of 
  the 
  Freer 
  bequest 
  and 
  funds 
  as 
  detailed 
  in 
  the 
  

   permanent 
  committee's 
  report. 
  The 
  board 
  was 
  aware 
  that 
  the 
  State 
  

   of 
  Michigan 
  had 
  levied 
  a 
  State 
  inheritance 
  tax 
  against 
  the 
  residuary 
  

   estate 
  of 
  Mr. 
  Freer. 
  This 
  tax, 
  which 
  was 
  considerably 
  more 
  than 
  

   $400,000, 
  was 
  also 
  subject 
  to 
  a 
  penalty 
  tax, 
  so 
  that 
  the 
  total 
  amount 
  

   was 
  probably 
  as 
  much 
  as 
  $480,000. 
  

  

  The 
  executors 
  were 
  anxious 
  to 
  settle 
  the 
  estate 
  and 
  had 
  suggested 
  

   a 
  plan 
  which 
  would 
  save 
  as 
  much 
  of 
  the 
  residuary 
  portion 
  as 
  pos- 
  

   sible 
  for 
  the 
  institution. 
  This 
  plan 
  had 
  been 
  taken 
  up 
  by 
  the 
  per- 
  

   manent 
  committee, 
  and 
  after 
  careful 
  consideration 
  the 
  method 
  of 
  

   settlement 
  had 
  been 
  outlined 
  in 
  a 
  series 
  of 
  resolutions 
  which 
  were 
  

   submitted 
  in 
  detail 
  to 
  the 
  board. 
  

  

  After 
  discussion, 
  the 
  resolutions 
  were 
  adopted. 
  

  

  ZOOLOGICAL 
  PARK 
  APPROPRIATION. 
  

  

  The 
  secretary 
  said 
  that 
  in 
  the 
  alternative 
  budget 
  the 
  appropria- 
  

   tion 
  for 
  the 
  National 
  Zoological 
  Park 
  has 
  been 
  taken 
  from 
  among 
  

   the 
  Smithsonian 
  branches, 
  and 
  has 
  been 
  included 
  among 
  the 
  appro- 
  

   priations 
  for 
  the 
  District 
  of 
  Columbia, 
  for 
  the 
  reason, 
  as 
  stated, 
  

   that 
  60 
  per 
  cent 
  of 
  the 
  appropriation 
  for 
  the 
  park 
  is 
  charged 
  against 
  

   the 
  revenue 
  of 
  the 
  District. 
  

  

  The 
  transferring 
  of 
  this 
  appropriation 
  to 
  the 
  District 
  bill 
  would 
  

   not 
  necessarily 
  make 
  any 
  change 
  in 
  the 
  administration 
  of 
  the 
  park, 
  

   which, 
  in 
  the 
  act 
  of 
  organization, 
  is 
  specifically 
  placed 
  under 
  the 
  

   direction 
  of 
  the 
  Board 
  of 
  Eegents, 
  the 
  appropriations 
  therefor 
  to 
  

   be 
  disbursed 
  by 
  the 
  disbursing 
  officer 
  of 
  the 
  institution. 
  It 
  might, 
  

   however, 
  give 
  rise 
  to 
  misunderstandings 
  and 
  difficulties 
  in 
  its 
  prac- 
  

   tical 
  administration. 
  

  

  The 
  secretary 
  added 
  that 
  he 
  was 
  not 
  asking 
  action 
  on 
  the 
  part 
  

   of 
  the 
  board 
  at 
  this 
  time. 
  

  

  THE 
  SECRETARY'S 
  SUPPLEMENTAL 
  STATEMENT. 
  

  

  The 
  secretary 
  presented 
  a 
  supplemental 
  statement 
  covering 
  the 
  

   various 
  activities 
  of 
  the 
  institution 
  since 
  the 
  printing 
  of 
  the 
  annual 
  

   report. 
  These 
  will 
  be 
  described 
  in 
  detail 
  in 
  his 
  printed 
  report 
  for 
  

   1922. 
  

  

  