DISBURSEMENTS AND ACCOUNTS. 21 
signed in duplicate. One set is transmitted by the disbursing officer 
to the Director of the Survey at the end of each month, and is ulti- 
mately tiled in the archives of the Treasury Department. The other 
set remains in the hands of the disbursing officer. Four classes of 
vouchers are used — salary vouchers (pay rolls and single vouchers), 
traveling-expense vouchers, iield-expense vouchers (supported by sub- 
vouchers), and purchase vouchers. Vouchers must be certified by 
chiefs of parties and divisions, audited in the office of the chief dis- 
bursing clerk, and approved by the Director of the Survey, before pay- 
ment can be made. From time to time, usually once a year, account- 
ing officers of the Treasury Department, in compliance with law, make 
a general investigation of the accounts of all disbursing officers of the 
Survey, and report the result to the Secretary of the Treasury. 
Topographic, geologic, and hydrographic work in cooperation with 
States has been actively engaged in during the last few years, and is 
constantly growing in importance and volume. During the current 
fiscal year the Survey is cooperating with 14 States, covering 21 separ- 
ate appropriations and allotments, whose accounts received, examined, 
paid, or forwarded to the several State disbursing officers for payment 
average 230 monthly, exclusive of subvouchers. The appropriations 
for the current fiscal year's work in cooperative surveys aggregate 
1217,800. 
The expenditure of money from the reclamation fund (see pp. 91-93), 
also, has greatly increased the work and responsibility of this division. 
The first appropriation made for the work of the Survey, March 3, 
1879, was $106,000. The amount appropriated for the current fiscal 
year's work (1903-4) is $1,377,820. 
During the whole of the first fiscal year of the Surve}^ only 726 
money accounts were received, examined, paid, booked, and trans- 
mitted to the Treasury Department for settlement. The present fiscal 
year shows a monthly average of 1,800 accounts — not including sub- 
vouchers — examined, paid, and forwarded to the Treasury Depart- 
ment for settlement. 
LIBRARY. 
The establishment of a library as a part of the equipment of the 
Geological Survey was suggested in the organic law by the clause "all 
literary and cartographic material received in exchange [for publica- 
tions] shall be the property of the United States and form a part of 
the library of the organization;" and it was further provided that 
special memoirs and reports should be issued in quarto size, and that 
3,000 copies of each should be published for scientific exchanges and 
for sale. 
Considerable time was required for the Survey to put into opera- 
tion an exchange system — to prepare and publish reports and special 
