26 



EXPENDITURES FOR A WATER SYSTEM TO BE CHARGED UNDER "BUILDINGS AND 



REPAIRS." 



This department liolds that expenditures by agricultural experiment stations from 

 the funds appropriated in accordance \\-ith the act of Congress of March 2, 1887, for 

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

 and for piping, and other materials for a system of storing and distributing water, are 

 properly charged, under abstract 18 in the schedule for financial reports pre^cribini 

 Ijy this department, as being for improvements on lands which have hitherto lieen 

 held to come under the head of "buildings and repairs. " The fact that a water system 

 may be a necessary adjunct of certain experimental inf}uirie.s does not affect the ca.'^e, 

 inasmuch as the limitations on expenditures for improvements contained in section 5 

 of the act of Congress of March 2, 1887, expressly stipulate that these improvements 

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



MEMBERSHIP FEES IN AGRICULTURAL AND OTHER ORGANIZATIONS. 



This department holds that membership fees in associations and other organiza- 

 tions are not a proper charge against the funds appropriated by Congress in accordance 

 with the act of March 2, 1887, except in the case of the Association of American Agri- 

 cultural Colleges and Experiment Stations, which is held to be an essential part of 

 the system of experiment stations established under said act. 



THE BORROWING OF MONEY BY AGRICULTURAL EXPERIMENT STATIONS. 



This department holds that experiment station officers have no authority to borrow 

 money to be repaid out of appropriations made under the act of Congress of March 2, 

 1887, and that charges for interest can not properly be made against funds appropriated 

 under that act. 



THE USE OF EXPERIMENT STATION FUNDS FOR COLLEGE PURPOSES. 



This department holds that no portion of the funds appropriated by Congress in 

 accordance with the act of March 2, 1887, can legally be used, either directly or 

 indirectly, for paying the salaries or wages of professors, teachers, or other persons 

 whose duties are confined to teaching, administration, or other work in connection 

 with the courses of instruction given in the colleges with which the stations are con- 

 nected or in any other educational institution; nor should any other expenses con- 

 nected with the work or facilities for instruction in school or college courses be paid 

 from said fund . In case the same persons are employed in both the experiment station 

 aii<l the other departments of the college with which th*; station is connected a fair 

 and equitable division of salaries or wages should l)e made, and in case of any other 

 expenditures for the joint Ijcnelit of the experiment statii)n and the other departments 

 of the college the aforesaid funds should be charged with only a fair share of such 

 expenditures. 



EXPENSES FOR EXTENSION WORK NOT CHARGEABLE TO THE HATCH FUND. 

 [Kxtrai:t from circular letter of the Dlrwlor of the OUlco of Exporimont Stations of Feb. 2.1, 1000.) 



Expenses for extension work should not be charged against the Hatch fund, and 

 * * * only such printing should be done with that fund as will record the 

 experimental work of the stations established under th^ Hati'h Act. * * ♦ 



ACCOUNTING AND USES OF THE ADAMS FUND. 



[Extract from circular letter of the Secretary of Agriculture of Mar. 'M, I'.Nitl.] 



Under the terius of the act it will Ix' neceH.sary that a neparate account of tho Adams 

 fund shall be kept at each station, wliich should be open at all times to the inspoction 



