238 REPORT OF OFFICE OF EXPERIMENT STATIONS. 



financial report rendered in the form prescribed by this Department should in every 

 case include only the receipts and expenditures of the fiscal year for which the report 

 is made. 



EXPENDITURES BY AGRICULTURAL EXPERIMENT STATIONS FOR A WATER SYSTEM TO BE 

 CHARGED UNDER " BUILDINGS AND REPAIRS." 



This Department holds that expenditures by agricultural experiment stations fror 

 the funds appropriated in accordance with 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- 

 scribed by this Department, as being for improvements on land w r hich have hitherto 

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

 system may be a necessary adjunct of certain experimental inquiries does not affect 

 the case, 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. 



EXPENDITURES BY AGRICULTURAL EXPERIMENT STATIONS FOR MEMBERSHIP IN AGRICUL- 

 TURAL 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 accord- 

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

 Agricultural 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 TO PAY THE EXPENSES OF AGRICULTURAL EXPERIMENT 



STATIONS. 



This Department holds that experiment station officers have no authority to bor- 

 row money to be repaid out of appropriations made under the act of Congress 

 March 2, 1887, and that charges for interest can not properly be made against fun( 



appropriated under that act. 



A. C. True, Director. 

 Approved: 



J. Sterling Morton, Secretary. 

 Washington, D. C, March 10, 1896. 



THE USE OF EXPERIMENT STATION FUNDS FOR COLLEGE PURPOSES. 



This Department holds tha{ 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 and the other departments of the college with which the station is connected 

 a fair and equitable division of salaries or wages should be made, and in case of any 

 other expenditures for the joint benefit of the experiment station and the other 

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

 share of such expenditures. 



A. C. True, Director. 



Approved : 



James Wilson, Secretary of Agriculture. 



Washington, D. C, October 25, 1897. 





