NOTE. 



The accompanying instructions have been prepared for the use of 

 field men of the Bureau of Soils. The material on fiscal regulations 

 is in addition to the Fiscal Regulations as issued by the Division of 

 Accounts and Disbursements and should be taken as supplementary 

 to these Department Regulations. All field men should be careful 

 that their accounts conform strictlv to these regulations. 



The descriptions of soil types are given as an aid to the field 

 l)arties in correlation of soil types and should be carefully studied 

 to this end. Soils of a new area should be correlated with known 

 types where this is possible. 



MiLTOx Whitney, 



Chief of Bureau. 



Washington, D. C, June 7, 1904. 



3 



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