, 1874-07-17
UNEXPENDED APPROPRIATIONS.
Special Dt+patch 10 JNs Chicago TYitunt.


OPINION DY THE FIRST COMPTROLLER.
Washing coN, D. G., July 1G.-TLe proper Of
ficers Of tho Treasury will bo able in fow days
to complete tho account Of the uno1pen1ed bal
anoes Of mouoys appropriated for other than
permanent specific purposes Of tho Government
during the past Two years. and which. by low,
booame unavailable at tho close Of the fiscal
year ending june 80 last and to be covered
iuto what ta commonly co1lcd tho sur
plus fund. Some delay has been 90.
casioned by the necessity Of astonishing
which were ind Which were not permanent
specific appropriations, nnd now thRt TINT point
is settled nuthoritative1y by the opinion of the
First Comptroller, the account Of moneys stand
lug to tho croditof specific appropriations will be
separated from the indefinite appropriations.
and tho bRlaHeoB OF tho latter, amounting to d
very large figure. will beduly carried to tho sur
plus fluid.
r!1lsT COMPTROLLER TAyLon's OPINION
vas aaked upon several matters pertaining to
this subject ind bis roply was to-day laid beioro
tic Secretary Of the Troasury. II will be sent
out Tomorrow or Saturday III tho form Of cir
cular to tho various officers OF the Government
interested In. or concerned with, the matters to
Which 1t relatos, The opinion, in substance, is
as follows: Sec. i Of the Legislative, Executive,
and judicial Appropriation act Of Juno 70, 1874,
in effect. ropealH 80 much Of SEQ. 2 Of tho Army
AupTQpI&hL4ul ACk 0I june 4b+ 4t44, HB 14 l0CODs
aistont With its provisions. The lattor ecct1on
reatcs TO appropriations for the Quartormastor
and ComnliAsary Departments, but excepted
from its operation money necessary to pay ao-
counte reported by those departments md
II o Proper Xu;tos The afh G seetiou a 81
the Legislative act relares to. and requires
oil expended balnncos Of appropriations which
shall layo remained upon tho books OF the
Troaaury for two fiscal years to be
CARRIED TO TIE SURPLUS FUND
md covered into the Treasury, with proyRo
oxemps!ng certain appropriations from. its opora-
tion. but not including those mentioned III tho
exception IN Sec. 3 Of the Army Appropriation
act. 1n this respect Tho two sections are inGon-
sistout, aud tho Inst in date must prevail as to
what conattusos permanent, specific appropri-
ntl0uB. which arc to continue available until
otherwise ordorod by Congress-.
The Comptroller says: ut ia not uecosHary
to na1no each appropriation Which may bo
understand the torn to luean and embrace tho
appropriations for continuing service, to lie
used until further action Of Congress, and ap-
preparations to continue until the completion Ut
tue work or service for which they are made.
Tho appropriation for collection OF revenue from
customs, tor payment Of interest OIL the public
doLt, for stoa1nbuat inspection, for Marino
Hospital Service. for funding duties, etc., arc
TO BE DEEMED PERMANENT.
Tho flrHt consists Of fixed sum for each elx
oRsaly; and tho third aud fourth OF certain
specified revenues"
These are examples; others can readily
ho determined Oh Questioned and in
raply to tho question, What 10 to
bo doomed the nutuIa Of tho contraot
oNlHtlng Ut rho dato OF the passage Of the Legls-
latiya act. the fulhlnont of which is nor to bo
prevented by tho operations Of the fifth suction
Of TIM Army Approximation act Z" and " How
Ia tho Treasury to 10 informed OF tho c1latouce
Of R,,ch contracts ?" tho Comptroller sayB: ut
is vol that Congress usod tho word contract
in limited sense, cortmnly not in avory broad
ono. I am Of the opinion that Congress
meant valid, w1itton contracts, existing and IN
tho courso Of execution and unfultillol juno 20.
1874. 1t IL eloar that CongroAB did not mean all
unpaid liabilities, for that woud include eyory-
thing, and DO l.conHistont with the limit which
CONGRESS EVIDENTLY INTENDED TO IMposR.
Tho contracts referred to should also bo con-
aiatont with tho provisions of The sixth mud
seventh SECTIONS OF tho act Of 1870, md theBe
provisions ren,nin In force, with the added ro-
HtriGtiona OF tho fifth aeotiou Of tho aok OF juno
20, 1H74, mud ase to ba considered, in constituting
tho lattor, 80 TINT tho contracts provided for
must hayo boen properly mado within tho year,
or prior to which the appropriations respectively
rotate. The fact that money iH due to person
cannot chnneo tho construction Of tho dfth Sec
tion, for, ii 1t wore tho intention to keep Appru-
priatiDna open for their pAynent, TINT section
would have vorY little, II any, force whatever.
1ndeod, it would add nothing to-. but probably
diminish tho effect p{, tho legislation OF 1b1Q,"