FEDERAL LAWS, REGULATIONS, AND RULINGS. 11 



the purchase from tliis money of apparatus, machinery, textbooks, 

 reference books, stock, and material used in instruction, or for the 

 purposes of illustration in connection with any of the branches 

 enumerated, and the payment of salaries of instructors m said 

 branches only; but, in case of machinery (such as boilers, engines, 

 pumps, etc.) and farm stock, which are made to serve for both 

 instructional and other purposes, the Federal fimds may be charged 

 with only an equitable portion of the cost of said machmery and 

 stock. 



5. The expenditure of any portion of these funds for tJie purchase, 

 erection, preservation, or repair of any building or buddings under 

 any pretense whatever is specifically prohibited by the act (sec. 3) ; 

 the purchase of land is not allowable (decision of Assistant Attorney 

 General, Mar., 1891), nor expenditures for permanent improvement 

 to buildings, grounds, and farms, such as clearing, draining, and 

 fencing of land. 



6. The salaries of purely administrative officers, such as treasurers 

 (decision of Assistant Attorney General, Mar. 7, 1894), presidents, 

 secretaries, bookkeepers, janitors, watchmen, etc., can not be charged 

 to this fund, nor the salaries of other administrative officers, like 

 superintendents, foremen, and matrons, and the wages of unskilled 

 laborers and assistants in shops, laboratories, and fields; nor can it be 

 expended for heating or lightmg buildings, musical instruments, mih- 

 tary equipment, furniture, cases, shelving, desks, blackboards, tables, 

 lockers, salaries of mstructors m philosophy, psychologj% ethics, logic, 

 history, political science, civics, pedagogy, military science and tac- 

 tics, and in ancient and modern languages (except English). Wlien 

 an administrative officer also gives instruction m any of the branches 

 of study mentioned in the act of August 30, 1890, or when an instruc- 

 tor gives such mstruction and also devotes part of his time to giving 

 instruction in branches of study not mentioned in the said act, only 

 a part of such person's salary proportionate to the time devoted to 

 sivins: mstruction m the branches of studv mentioned in the said act 

 of August 30, 1890, can be charged to these funds. In the division of 

 time between instructional and other services, one hour of instruc- 

 tion shall be regarded as the equivalent of two hours of administra- 

 tive, supervisoiy, or experiment station work. 



7. No part of the funds received under the provisions of the acts 

 of 1890 and 1907 may be used for am^ form of extension work, and 

 all instruction must be given at the institutions receivmg these funds, 

 except that a reasonable portion of the funds provided by the act of 

 1907 may be used for the instruction of teachers m agriculture, 

 mechanic arts, and domestic science at summer schools, teachers' 

 institutes, and by correspondence, and in supervising and directing 

 work in these subjects in high schools. 



