21 



and March 16, 1906 (Adams Act), and acts supplementary thereto, 

 the following digest has been prepared. The dates of the decisions 

 by the comptroller are given: 



ANNUAL FINANCIAL STATEMENT. 



The annual financial statement of the stations, with vouchers, should not be sent 

 to the Treasury Department, but a copy simply of the report that is made to the 

 governor is to be sent to the Secretary of the Treasury. January 30, 1888. 



REQUIREMENTS OP FISCAL OFFICERS. 



1. The Treasiiry Department will not require officers of experiment stations to do 

 or perform anything not specifically required by said bill. 



2. The Secretary of the Treasury is not required to take a bond of the ofiicers of 

 said stations for the money paid over under the provisions of said act. 



3. No reports will be required from the stations directly to the Secretary of the 

 Treasury; but the governor of the State must send to the Secretary of the Treasury 

 a copy of the report made to him by the colleges or stations. January 31, 1888. 



SALE OP STATION BULLETINS. 



The Solicitor of the Treasury writes: "I am of the opinion that there is no authority 

 for an agricultural experiment station to sell its bulletins outside of the State or Terri- 

 tory. Congress appropriates for the publication and free distribution of the bulletins 

 and neither expressly nor by necessary implication authorizes their sale. ' ' December 

 16, 1895. 



ANTICIPATION OF FIRST QUARTER PAYMENTS. 



The fiscal year commences on the 1st day of July, corresponding with the fiscal 

 year of the Government. 



An agricultural station entitled to the benefits of * * * appropriations made by 

 Congress^ can anticipate the payment to be made July 1, and make contracts of pur- 

 chases prior to that time, if it shall be necessary to carry on the work of the station. 

 Of course, no portion of said appropriations paid in quarterly installments can be 

 drawn from the Treasury unless needed for the purposes indicated in the act; and so 

 much of what is so drawn as may not have been expended within the year must be 

 accoxmted for as part of the appropriation for the following year. August 2, 1888. 



ESTABLISHMENT OF INDEPENDENT STATIONS. 



The [Hatch] Act contemplates that where stations have already been established 

 disconnected from the colleges the legislatures of such States may make such pro- 

 visions in regard thereto as they may deem proper; but it does not authorize the 

 establislunent of stations except in connection with the colleges that were at that time 

 or might hereafter be established under the act of July 2, 1862. January 30, 1888. 



DIVISION OF FUNDS BETWEEN STATIONS ALREADY ESTABLISHED. 



"VMiere there is an agricultural college or station which may have been established 

 by State authority and is maintained by the State, the eighth section of the above act 

 would authorize the State to jdesignate the station to which it desired the appropriation 

 to be applied, whether to one or more, or all, and the Secretary of the Treasury should 

 make the payment under the appropriation to whiche'ver one the State might desire. 

 February 14, 1888. 



