27 



of the Director of the Office of Experiment Stations or his accredited representa- 

 tive. * * * 



The Adams fund is "to be applied only to paying the necessary expenses of con- 

 ducting original researches or experiments bearing directly on the agricultural indus- 

 try of the United States." It is for the "more complete endowment and mainte- 

 nance" of the experiment stations, presupposing the provision of a working plant 

 and administrative officers. Accordingly, expenses for administration, care of build- 

 ings and gi'ounds, insurance, office furniture and fittings, general maintenance of the 

 station farm and animals, verification and demonstration experiments, compilations, 

 farmers' institute work, traveling, except as is immediately connected with original 

 researches in progress under this act, and other general expenses for the maintenance 

 of the experiment stations, are not to be charged to this fund. The act makes no 

 provision for printing or for the distribution of publications, which should be charged 

 to other funds. * * * 



CLASSIFICATION OF ACCOUNTS. 



In accordance with the requirement that the Secretary of Agricul- 

 ture shall prescribe the form of the annual financial statement 

 required under the Hatch and Adams Acts, forms are issued by the 

 Office of Experiment Stations- which provide for the classification of 

 station accounts under 18 ledger headings, as follows: 



(1) Salaries — administrative, technical, and clerical. 



(2) Labor, regular and temporary, in connection with experiments. 



(3) Publications, printing, illustration, envelopes for mailing, etc. 



(4) Postage and stationery, including means of communication, such as telephone, 



telegraph, and c^ble service; and stationery for office and record purposes, 

 forms, index cards, etc. 



(5) Freight and express, including drayage or other charges for handling freight. 



(6) Heat, light, water, and poiuer. 



(7) Chemicals and laboratory supplies for all departments of the station, not including 



apparatus of permanent character. 



(8) Seeds, plants, and sundry supplies not otherwise provided for, for various 



departments. 



(9) Fertilizers, including water for irrigation. 



(10) Feeding stuffs for work animals and those under experiment. 



(11) Library — ^books, periodicals, and binding, but-not including equipment or general 



supplies. 



(12) Tools, machinery, and appliances, such as agricultural implements and machines, 



motors, mills, pumps, vehicles, harness, and small movable structures like 

 animal cages, brooders, or shelters, including repairs to same. 



(13) Furniture and fixtures for .offices and laboratories — desks, cases, typewritei-s, and 



office appliances. 



(14) Scientific apparatus and specimens, including mounted insects, fungi, etc. 



(15) Live stock, including purchase of animals of all kinds for work or experimental 



purposes, but not their feeding and care. 



(16) Traveling expenses in supervision of station work or in connection with it. 



(17) Contingent expenses, to be itemized in detail. 



(18) Buildings and land, including all expenses for labor and material for the erec- 



tion, alteration, and repair of buildings, permanent structures built in place, 

 purchase of permanent fixtures forming part of a building, purchase or rental 

 of land (under Adams fund only), and improvements on land, such as roads,, 

 fences, drainage or water systems, etc. 



