REQUIREMENTS OF EXPERIMENT STATION ACCOUNTING.

[See circular letter of the Director of the Office of Experiment Stations of Mar. 1, 1911.] The principle which should guide is that all expenditures from the Hatch fund must be for experimental work and publications, and all expenditures from the Adams fund for the projects agreed upon in advance with the Office of Experiment Stations.

In adjusting the salaries of station employees only such portion of their time as is occupied in connection with experimental work and the publication of the results thereof, including correspondence directly relating to the experimental work, should be charged to the Federal funds for the station. All business and correspondence connected with the college, inspection service, and extension department or bureau of information should be paid for from other funds.

The same principle should be applied to all other expenditures from these funds for the maintenance of the station.

The Adams fund expenditures for salaries, labor, travel, apparatus, books, and maintenance should be strictly confined to those necessitated by the projects on file which have been approved by this office. Each voucher should be indorsed with the title of the project for which the expenditure was incurred, and be O. K'd by the officer in immediate charge of the project, as well as by the director.

Separate accounts should be kept for the Hatch, Adams, and sales funds, and as far as practicable separate vouchers should be on file for each of these funds.

The sales funds should be used only for experiment station work and publications and not for inspection or extension work or compiled publications.

Bills for printing, illustrations, preparation of MS., or mailing of publications should not be charged to the Hatch fund unless the publications clearly record the experimental work of the station. Popular bulletins charged to the Hatch fund should expressly show that they embody the results of the station's experimental work. General bulletins of information, circulars containing directions for the use of fertilizers, spraying, etc., which are compiled from well-known sources of information or embody the general or local experience of practical men, and other compiled publications, should not be charged to the Hatch fund.

The expenses of tests and local demonstrations of established results of experimental work or improved practice are not proper charges against the Federal funds for the stations.

In keeping the station books and vouchers and in making up the financial reports strict attention should be paid to the rulings of the department, the published scheme of classification of accounts, and the instructions printed on the first page of the financial schedule and in connection with the several abstracts thereof.

When changes are made of accountants or clerks, the requirements of the department regarding the details of expenditure and accounting should be brought to the attention of the new incumbents, and care should be taken that approved methods of accounting shall not be changed without consideration of the department's requirements.

ADMINISTRATION OF HATCH AND ADAMS ACTS.

[Extract from report of the Secretary of Agriculture, 1913.]

Efficient station work demands an atmosphere of fairness and justice and reasonable security to the staff. It furthermore requires stability of policy and the highest possible measure of continuity in work and in personnel. Money spent on discontinued or interrupted projects is usually very largely wasted. The director of the station, as the guiding head, is mainly responsible for the success of the station. A good station and a good director go together. The station director deserves to be sustained and supported by the governing board in carrying out the general policy after it is approved

by them. A change in the director is inevitably a temporary shock to the work, often interrupts projects, causes changes in the policy and personnel, and creates an era of uncertainty; hence a change is not justified except when clearly indicated by incompetence or inability. In the discharge of its functions in administering the Federal funds and in seeing that they are properly used, the Department of Agriculture should not fail to take cognizance of so important and vital a change as that of director.

The Adams Act directs that the Secretary of Agriculture shall each year ascertain and certify to the Secretary of the Treasury as to each State and Territory, whether it is complying with the provisions of this act and is entitled to receive a share of the annual appropriation. It authorizes the Secretary to withhold certification, thus suspending payment, and to report the matter to Congress. While the right of the colleges to direct the stations within their States and select the members of the station staff is recognized, radical changes in the personnel or policy of the station, except for good and valid reasons, should, it is believed, be held to be unwarranted interference of the governing board with the conduct of the station. Such action fails to recognize the cardinal principles of efficient administration and places an institution in a position of inability to properly employ the Federal funds. It is believed that such a condition does not warrant the Federal Government in continuing to advance funds to the college or its experiment station, and should lead to the withholding of funds until conditions favorable to their effective use are restored.

COOPERATIVE EXTENSION WORK.

ACT OF 1914 PROVIDING FOR COOPERATIVE EXTENSION WORK.

[Smith-Lever Act.]

AN ACT To provide for cooperative agricultural extension work between the agricultural colleges in the several States receiving the benefits of an act of Congress approved July second, eighteen hundred and sixty-two, and of acts supplementary thereto, and the United States Department of Agriculture.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That in order to aid in diffusing among the people of the United States useful and practical information on subjects relating to agriculture and home economics, and to encourage the application of the same, there may be inaugurated in connection with the college or colleges in each State now receiving, or which may hereafter receive, the benefits of the act of Congress approved July second, eighteen hundred and sixty-two, entitled "An act donating public lands to the several States and Territories which may provide colleges for the benefit of agriculture and the mechanic arts" (Twelfth Statutes at Large, page five hundred and three), and of the act of Congress approved August thirtieth, eighteen hundred and ninety (Twentysixth Statutes at Large, page four hundred and seventeen and chapter eight hundred and forty-one), agricultural extension work which shall be carried on in cooperation with the United States Department of Agriculture: Provided, That in any State in which two or more such colleges have been or hereafter may be established the appropriations hereinafter made to such State shall be administered by such college or colleges as the legislature of such State may direct: Provided further, That, pending the inauguration and development of the cooperative extension work herein authorized, nothing in this act shall be construed to discontinue either the farm management work or the farmers' cooperative demonstration work as now conducted by the Bureau of Plant Industry of the Department of Agriculture.

SEC. 2. That cooperative agricultural extension work shall consist of the giving of instruction and practical demonstrations in agriculture and home economics to persons not attending or resident in said colleges in the several communities, and imparting to such persons information on said subjects through field demonstrations, publications, and otherwise; and this work shall be carried on in such manner as

may be mutually agreed upon by the Secretary of Agriculture and the State agricultural college or colleges receiving the benefits of this act.

SEC. 3. That for the purpose of paying the expenses of said cooperative agricultural extension work and the necessary printing and distributing of information in connection with the same, there is permanently appropriated, out of any money in the Treasury not otherwise appropriated, the sum of $480,000 for each year, $10,000 of which shall be paid annually, in the manner hereinafter provided, to each State which shall by action of its legislature assent to the provisions of this act: Provided, That payment of such installments of the appropriation hereinbefore made as shall become due to any State before the adjournment of the regular session of the legislature meeting next after the passage of this act may, in the absence of prior legislative assent, be made upon the assent of the governor thereof, duly certified to the Secretary of the Treasury: Provided further, That there is also appropriated an additional sum of $600,000 for the fiscal year following that in which the foregoing appropriation first becomes available, and for each year thereafter for seven years a sum exceeding by $500,000 the sum appropriated for each preceding year, and for each year thereafter there is permanently appropriated for each year the sum of $4,100,000 in addition to the sum of $480,000 hereinbefore provided: Provided further, That before the funds herein appropriated shall become available to any college for any fiscal year plans for the work to be carried on under this act shall be submitted by the proper officials of each college and approved by the Secretary of Agriculture. Such additional sums shall be used only for the purposes hereinbefore stated, and shall be allotted annually to each State by the Secretary of Agriculture and paid in the manner hereinbefore provided, in the proportion which the rural population of each State bears to the total rural population of all the States as determined by the next preceding Federal census: Provided further, That no payment out of the additional appropriations herein provided shall be made in any year to any State until an equal sum has been appropriated for that year by the legislature of such State, or provided by State, county, college, local authority, or individual contributions from within the State, for the maintenance of the cooperative agricultural extension work provided for in this act.

SEC. 4. That the sums hereby appropriated for extension work shall be paid in equal semiannual payments on the first day of January and July of each year by the Secretary of the Treasury upon the warrant of the Secretary of Agriculture, out of the Treasury of the United States, to the treasurer or other officer of the State duly authorized by the laws of the State to receive the same; and such officer shall be required to report to the Secretary of Agriculture, on or before the first day of September of each year, a detailed statement of the amount so received during the previous fiscal year, and of its disbursement, on forms prescribed by the Secretary of Agriculture.

SEC. 5. That if any portion of the moneys received by the designated officer of any State for the support and maintenance of cooperative agricultural extension work, as provided in this act, shall by any action or contingency be diminished or lost or be misapplied, it shall be replaced by said State to which it belongs, and until so replaced no subsequent appropriation shall be apportioned or paid to said State, and no portion of said moneys shall be applied, directly or indirectly, to the purchase, erection, preservation, or repair of any building or buildings, or the purchase or rental of land, or in college-course teaching, lectures in colleges, promoting agricultural trains, or any other purpose not specified in this act, and not more than five per centum of each annual appropriation shall be applied to the printing and distribution of publications. It shall be the duty of each of said colleges annually, on or before the first day of January, to make to the governor of the State in which it is located a full and detailed report of its operations in the direction of extension work as defined in this act, including a detailed statement of receipts and expenditures from all sources for this purpose, a copy of which report shall be sent to the Secretary of Agriculture and to the Secretary of the Treasury of the United States.

SEC. 6. That on or before the first day of July in each year after the passage of this act the Secretary of Agriculture shall ascertain and certify to the Secretary of the Treasury as to each State whether it is entitled to receive its share of the annual appropriation for cooperative agricultural extension work under this act, and the amount which it is entitled to receive. If the Secretary of Agriculture shall withhold a certificate from any State of its appropriation, the facts and reasons therefor shall be reported to the President, and the amount involved shall be kept separate in the Treasury until the expiration of the Congress next succeeding a session of the legislature of any State from which a certificate has been withheld, in order that the State may, if it should so desire, appeal to Congress from the determination of the Secretary of Agriculture. If the next Congress shall not direct such sum to be paid, it shall be covered into the Treasury.

SEC. 7. That the Secretary of Agriculture shall make an annual report to Congress of the receipts, expenditures, and results of the cooperative agricultural extension work in all of the States receiving the benefits of this act, and also whether the appropriation of any State has been withheld, and if so, the reasons therefor.

SEC. 8. That Congress may at any time alter, amend, or repeal any or all of the provisions of this act.

Approved, May 8, 1914 (38 Stat. L., 372).

FRANKING PRIVILEGE.

PROVISION OF ACT MAKING APPROPRIATIONS FOR THE UNITED STATES DEPARTMENT OF AGRICULTURE FOR THE FISCAL YEAR ENDING JUNE 30, 1915.

All correspondence, bulletins, and reports for the furtherance of the purposes of the act approved May eighth, nineteen hundred and fourteen, entitled "An act to provide for cooperative agricultural extension work between the agricultural colleges in the several States receiving the benefits of an act of Congress approved July second, eighteen hundred and sixty-two, and the acts supplementary thereto, and the United States Department of Agriculture," may be transmitted in the mails of the United States free of charge for postage, under such regulations as the Postmaster General, from time to time, may prescribe, by such college officer or other person connected with the extension department of such college as the Secretary of Agriculture may designate to the Postmaster General (38 Stat. L., 415, 438).

In a letter to the Secretary of Agriculture, dated April 28, 1915, the Postmaster General ruled that the above proviso "is regarded as permanent legislation."

ORDER (NO. 8547) OF THE POSTMASTER GENERAL REGARDING THE FRANKING

PRIVILEGE UNDER THE SMITH-LEVER ACT.

[Approved Dec. 21, 1914.]

The Postal Laws and Regulations, edition of 1913, are amended by the addition of the following as section 5041:

504. All correspondence, bulletins, and reports for the furtherance of the purpose of the act approved May 8, 1914 (see paragraph 2 of this section), entitled "An act to provide for cooperative agricultural extension work between the agricultural colleges in the several States receiving the benefits of an act of Congress approved July 2, 1862, and the acts supplementary thereto, and the United States Department of Agriculture," may be transmitted in the mails of the United States free of charge for postage, under such regulations as the Postmaster General from time to time may prescribe, by such college officer or other person connected with the extension department of such college as the Secretary of Agriculture may designate to the Postmaster General. (Act of June 30, 1914.)

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2. There may be inaugurated in connection with the college or colleges in each State now receiving, or which may hereafter receive, the benefits of the act of Congress approved July 2, 1862 (12 Stat., 503), and the act of Congress approved August 30, 1890 (26 Stat., 417), agricultural extension work which shall be carried on in cooperation with the United States Department of Agriculture. * operative agricultural extension work shall consist of the giving of instruction and practical demonstrations in agriculture and home economics to persons not attending or resident in said colleges in the several communities, and imparting to such persons information on said subjects through field demonstrations, publications, and otherwise. (Act of May 8, 1914.)

3. Upon designation to the Postmaster General by the Secretary of Agriculture of a college officer or other person connected with the extension department of a State agricultural college receiving the benefits of the act of July 2, 1862, and the acts supplementary thereto, by whom the correspondence, bulletins, and reports mentioned in paragraph 1 of this section are to be transmitted, the Third Assistant Postmaster General shall authorize the postmaster at the post office where the extension department of such college is located to accept from the officer or person so designated such correspondence, bulletins, and reports for free transmission in the mails.

4. In the upper left corner of the envelope or wrapper containing such correspondence, bulletins, or reports shall be printed over the words "Free Cooperative Agricultural Extension Work-Acts of May 8 and June 30, 1914," the name of the agricultural college and the name of the post office at which the matter is to be accepted free, followed by the name and title of the college officer or person designated to transmit such matter, and in the upper right corner the words "Penalty for private use to avoid payment of postage, $300." The designated college officer or person is not authorized to furnish such envelopes for use as return envelopes by individuals or concerns from whom replies are requested.

5. Only such correspondence, bulletins, and reports as are for the furtherance of the purposes of the act of May 8, 1914, set forth in paragraph 2 of this section, and are mailed at the authorized post office by the college officer or other person duly designated may be transmitted free under the provisions of this section. All such correspondence, etc., to be entitled to free transmission, must be conducted under the name of such designated college officer or person. Correspondence with autograph signature may be mailed sealed, but all other matter shall be presented unsealed.

6. When in doubt as to whether any particular matter presented for mailing under the provisions of this section is entitled to be transmitted free, the postmaster shall submit a sample to the Third Assistant Postmaster General, Division of Classification, and pending decision may dispatch the matter if the sender makes a deposit to cover the postage at the proper rate. The deposit will be refunded if the matter is held to be entitled to free transmission.