date of payment, and should bear the signature of the payee and indorsement of the director. A detailed invoice should be filed whenever a voucher check is used.

ACCOUNTING, BY PROJECTS.

In the financial report a separate statement should be made for each project, and this should show the amounts spent from each fund used in the project.

All expenses of a person regularly carrying on a definite type of extension work are chargeable to the project covering that type of work and not to a project to which he may be temporarily assigned. The vouchers should be classified according to the projects as actually approved by the department.

Project-General organization of extension work.—This project indicates the general plan of organization and briefly outlines the projects which it is the intention to put in effect during the fiscal year and the amounts of money from each source devoted to the individual projects.

The expenditures for administration and for printing and distribution of publications should be kept separate in the accounts. "Administration" should include the salary and expenses of the director, editors, and other persons employed in the central office, but the salaries and expenses of State agents or State leaders of special lines of work and the clerical force exclusively employed in such work should be charged to the particular line of work in which they are engaged and not to administration. "Printing and distribution" will include the cost of envelopes, the salary of laborers, and other expenses connected with the mailing and distribution of the publications. Publications include all bulletins, reports, circulars, periodicals, etc., Issued in furtherance of the Smith-Lever Act. Cost of gathering material, etc., for publications should be charged against the project to which the publication applies. The salary and expenses of the extension editor should be charged to administration." Project-County agents.—This should include all salaries and expenses of county agents and supervising officers.

Project-Home economics or home demonstration work.-Under this project should be included all expenditures for general extension work in home economics.

Project-Movable schools and farmers' courses.-Under this project should be included expenses for schools held in local communities, but it should not include the salaries, for example, of county agents or home economics demonstrators temporarily employed in such work. If specialists and other extension agents occasionally participate in movable schools, their salaries should be charged against the project to which they give the major portion of their time, but other expenses incident to participation in the movable schools are proper charges against this project.

Project-Boys' club work.—If this work is carried on through a separate State leader and district and county agents, there should be a separate account covering the expenses of such agents.

Project-Girls' club work.—If this work is carried on through a separate State leader and district and county agents, there should be a separate account covering the expenses of such agents.

Separate projects and accounts should be set up for each line of work requiring the time of at least one person.

CLASSIFICATION OF EXTENSION ACCOUNTS.

The scheme for classification of extension accounts, by items of expense, provides for 14 ledger headings, as follows:

(1) Salaries, administrative, technical, and clerical.

(2) Labor, regular and temporary, in connection with extension work.

(3) Printing and distribution of publications, printing, illustration, envelopes, and personal services for mailing, etc.

(4) Stationery and small printing, stationery for office and record purposes, forms, index cards, etc.

(5) Postage, telegraph, telephone, freight, and express, including cartage, drayage, or other charges for handling freight.

(6) Heat, light, water, and power.

(7) Supplies, to include only consumable supplies of chemicals, glassware, small apparatus, and appliances.

(8) Library-books, periodicals, and binding, but not including equipment or general supplies.

(9) Tools, machinery, and appliances, such as agricultural implements and machines, canning outfits, trunks and cases for transporting exhibits, etc., motors, vehicles, harness, and small movable structures like animal cages, brooders, or shelters; including repairs to same.

(10) Furniture and fixtures for offices and laboratories-desks, cases, typewriters, office appliances, and household equipment.

(11) Scientific apparatus and specimens, including mounted insects, fungi, etc. (12) Live stock, including rental of animals of all kinds for extension work, but not their feeding and care.

(13) Traveling expenses in connection with extension work. (14) Contingent expenses, to be itemized in detail.

The object has been to secure a clear and self-explanatory statement of extension expenditures, with as large a degree of uniformity as practicable. In the majority of cases the classification of individual entries is apparent, and no suggestion is needed. In the case of a considerable number of items, however, questions have arisen from time to time and considerable diversity of practice has been noted. The following list has accordingly been prepared to serve as a guide in this matter, and while in no sense complete it will often suggest the classification of other items not enumerated.

It is recognized that in several instances the classification suggested is a more or less arbitrary one, and that the items might with propriety be placed under other headings. Rarely would two persons classify an entire account exactly the same in all particulars. These suggestions will, however, enable greater uniformity and thus make the extension accounts more readily comparable when reviewed or tabulated for publication.

Carriages, wagons, and similar conveyances.... Tools, machinery, and appliances.

Teaming, when in nature of cartage or express- Postage, telegraph, telephone, freight,

Trunks for carrying extension exhibits, etc..... Tools, machinery, and appliances.

STATES RELATIONS SERVICE.

ORGANIZATION.

[Extract from the memorandum (No. 140) of the Secretary of Agriculture providing for the organization of the States Relations Service.]

In accordance with the provisions of the act of Congress of March 4, 1915, making appropriations for the Department of Agriculture, I hereby establish a States Relations Service in this department, which shall represent the Secretary of Agriculture in his relations with the State agricultural colleges and experiment stations under the acts of Congress of July 2, 1862, August 30, 1890, March 2, 1887, March 16, 1906, May 8, 1914, and acts supplementary thereto, and in carrying out the provisions of acts of Congress making appropriations to this department for farmers' cooperative demonstration work, investigations relating to agricultural schools, farmers' institutes, the relative utility and economy of agricultural products used for food, clothing, and other uses in the home, and the maintenance of agricultural experiment stations in Alaska, Hawaii, Porto Rico, and Guam, and in such other matters as the Secretary of Agriculture shall designate from time to time.

The States Relations Service shall include the following offices: (1) The office of the director of the service, which shall include those officers and employees engaged in the general work and administration of the service; (2) the Office of Experiment Stations, including the work of the service relating to agricultural experiment stations; (3) the Office of Extension Work in the South, including the farmers' cooperative demonstration work and the Smith-Lever agricultural extension work in 15 Southern States; (4) the Office of Extension Work in the North and West, including the farmers' cooperative demonstration work and the Smith-Lever agricultural extension work in 33 Northern and Western States; and (5) the Office of Home Economics, including investigations relative to foods, clothing, and household equipment and management. The work of the service relating to agricultural instruction and to farmers' institutes and similar organizations shall be under the immediate direction of the director, and the work relating to farmers' institutes and similar organizations shall be carried on in close cooperation with the offices of extension work.

The States Relations Service will take under consideration matters relating to all the extension work carried on by the several bureaus and offices of the department and those connected with the administration of the Smith-Lever Extension Act. All plans for demonstration and extension work originating in any bureau or in any State should first be submitted to the States Relations Service, which will make recommendations regarding them to the Secretary. Approved plans for demonstration and extension work by any bureau should not be put into operation in any State until they have been brought to the attention of the Director of the States Relations Service and an opportunity has been given for arranging with the extension directors of the agricultural colleges regarding the execution of these plans in the States concerned. This order became effective July 1, 1915.

WORK.

[Provisions in acts making appropriations for the Department of Agriculture.]

ADMINISTRATION OF THE HATCH, ADAMS, AND SMITH-LEVER ACTS.

To enable the Secretary of Agriculture to enforce the provisions of the above acts [Hatch and Adams] and 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 of acts supplementary