Estimates of appropriations required for the service of the fiscal year ending June 30, 1915, by the Commissioner of Internal Revenue.

Salaries and expenses of collectors of internal revenue-
For salaries and expenses of collectors of internal revenue,
deputy collectors, surveyors, clerks, messengers, and janitors
in internal-revenue offices, $180,000: Provided, That no part
of this amount be used in defraying the expenses of any
officer, designated above, subpoenaed by the United States
court to attend any trial before a United States court or pre-
liminary examination before any United States commis-
sioner, which expenses shall be paid from the appropriation
for "Fees of witnesses, United States courts," being a defi-
ciency for the fiscal year 1915 (R. S., p. 602, sec. 3145; R. S.,
p. 603, sec. 3148; R. S., p. 603, sec. 3150; R. S., p. 630, sec.
3264; acts Mar. 3 1875, vol. 23, p. 404, sec. 1; June 7, 1906,
vol. 34, p. 217, secs. 1-4; Mar. 4, 1907, vol. 34, p. 1375, sec. 1;
July 16, 1914, vol. 38, p. 475, sec. 1; Oct. 22, 1914, vol. 38, p.
764, sec. 23)...

The items composing the sum for which appropriation is asked
under the above heading are at the following annual rates:
Alabama..

Arkansas.

$180,000.00 $2,320,000.00

$9,600.00
9,600.00

22, 200.00

9,600.00

9,600.00

Florida..

9,600.00

Estimates of appropriations required for the service of the fiscal year ending June 30, 1915, by the Commissioner of Internal Revenue-Continued.

NOTE.-The deficiency estimate of $180,000 is due to
the act approved Oct. 22, 1914. For the proper en-
forcement of that act, it has been necessary to employ
additional deputy collectors. Approximately $10,000
was expended for services of such employees in Novem-
ber, 1914, and approximately $30,000 will be so expended
in December, 1914. Authorizations to collectors of in-
ternal revenue for the employment of additional force
of deputy collectors will aggregate at the rate of $620,000
per annum, or $310,000 for the last six months of the
fiscal year. The amount appropriated under the act
was $170,000, so that $180,000 additional will be needed.

Salaries, Office of Commissioner of Internal Revenue-
For the following employees in the office of the Commissioner
of Internal Revenue from January 1, 1915, to June 30, 1915,
both dates inclusive:

Four clerks of class 4 (R. S., p. 27, secs. 167-169; acts Mar.
3, 1875, vol. 18, p. 398, sec. 2; June 7, 1906, vol. 34, p. 217,
secs. 1-4; July 16, 1914, vol. 38, p. 472, sec. 1; Oct. 22, 1914,
vol. 38, p. 764, sec. 23).

Four clerks of class 3 (same acts)..

One clerk of class 2 (same acts),

Five clerks of class 1 (same acts).

620, 400.00

3,600.00

3,200.00

700.00

3,000.00

Eetimates of appropriations required for the service of the fiscal year ending June 30, 1915, by the Commissioner of Internal Revenue-Continued.

Salaries, Office of Commissioner of Internal Revenue-Continued.
For the following employees in the office of the Commissioner
of Internal Revenue from January 1, 1915, to June 30, 1915,
both dates inclusive-Continued.

Four clerks, at $900 each (R. S., p. 27, secs. 167-169; acts
July 16, 1914, vol. 38, p. 472, sec. 1; Oct. 22, 1914, vol. 38,
p. 764, sec. 23).

One messenger, at $840 (same acts).
Two laborers, at $660 each (same acts).

NOTE. The deficiency estimate for $13,380 is to pro-
vide for the employment of clerks, messengers, and la-
borers in the bureau, whose services are necessary on
account of the increased work due to the act approved
Oct. 22, 1914.

Miscellaneous expenses, Internal-Revenue Service-
For rent of offices outside of the District of Columbia, tele-
phone service, and other miscellaneous expenses incident to
the collection of internal revenue, and for the purchase of
necessary books of reference and périodicals for the chemical
laboratory and law library, at a cost not to exceed $500, and
reasonable expenses for not exceeding 60 days immediately
following the injury of field officers or employees in the
Internal-Revenue Service while in line of duty, of medical
attendance, surgeons' and hospital bills made necessary by
reason of such injury, and for horses crippled or killed while
being used by officers in making raids, not exceeding $150
for any horse so crippled or killed, $5,000, being a deficiency
for the fiscal year 1915 (acts June 22, 1906, vol. 34, p. 411,
sec. 1; May 27, 1908, vol. 35, p. 325, sec. 1; July 16, 1914,
vol. 38, p. 476, sec. 1; Oct. 22, 1914, vol. 38, p. 764, sec. 23)...
NOTE. The deficiency estimate of $5,000 is due to the
fact that it is necessary to pay rentals for additional quarters
for collectors of internal revenue, and many miscellaneous
items of expenses caused by the act approved Oct. 22, 1914.

COPY OF COMMUNICATION OF THE CHIEF OF DIVISION OF PRINTING AND STATIONERY OF THE TREASURY DEPARTMENT, SUBMITTING AN ESTIMATE FOR AUTHORITY TO TRANSFER FROM THE APPROPRIATION FOR "COLLECTING THE INCOME TAX," FOR THE FISCAL YEAR 1915, THE FURTHER SUM OF $12,000 TO THE CREDIT OF THE APPROPRIATION FOR "CONTINGENT EXPENSES, TREASURY DEPARTMENT, STATIONERY,” FOR THE FISCAL YEAR 1915.

DECEMBER 15, 1914.-Referred to the Committee on Appropriations and ordered to be printed.

TREASURY DEPARTMENT,

OFFICE OF THE SECRETARY,
Washington, December 14, 1914.

The SPEAKER OF THE HOUSE OF REPRESENTATIVES.

SIR: I have the honor to transmit herewith, for the favorable consideration of Congress, copy of a communication of the Chief of Division of Printing and Stationery of this office, of the 2d instant, submitting an estimate for authority to transfer from the appropriation for Collecting the income tax," for the fiscal year 1915, the further sum of $12,000 to the credit of the appropriation for "Contingent expenses, Treasury Department, stationery," for the fiscal year 1915, to meet the additional needs of the Internal-Revenue Service for stationery owing to the passage of the act entitled "An act to increase the internal revenue, and for other purposes," approved October 22, 1914, after the passage of the legislative, executive, and judicial appropriation act of July 16, 1914, providing for stationery for the Treasury Department, its bureaus and offices, for the current fiscal year.

It is requested that this authority be included in the urgent deficiency bill.

Respectfully,

W. G. McADOO,
Secretary.