Evening star., 1901-04-29
BY THE CONTROLLER.
Auditor for Columbia Institution fol
Deaf and Dumb.

Auditor for Columbia Institution for
Deaf and Dumb.
The controller Of the treasury has ruled
that accounts Of the Columbia institution
for the Deaf and Dumb should be assigned
to the auditor for the Interior Department.
The controllers ruling, contained in let
ter to the District Commissioners, Is as
follows:
II am in receipt of your letter OF April
p, 1901, requesting my decision as to who
is the proper auditor to settle accounts OF
the Columbia Institution for the Deaf and
Dumb under the appropriation Columbia
Institution for the Deaf and Dumb, ID. C..
1901
..The following letter from the auditor,
District of Columbia. submitted contains
the reasons for your request at this time:
".After the passage Of the act of July
81 1894 providing for changes in account
ing methods the question of the assign
ment of the accounts of the Columbia In
stitution for the Deaf and Dumb was re-
ferred to the controller of the treasury,
who, in an opinion rendered October l6.
1894 l Comp. Dec, 10, held that they were
"under the auditor for the Interior Depart
ment.'
THE District appropriation act Of June
80, 1893, for the fiscal year 1899, provides
that "au disbursements for this object shall
be accounted for through the Department
of the Interior" The act Of June 6, 1900,
terror.
The act Of March /. 1901, making appro-
prations for the expenses of the govern
ment Of the District of Columbia contains
the following provisions: Provided. That
hereafter all deaf mutes Of teachable age,
Of good mental capacity and properly be-
longing to the District Of Columbia shall
be received and instructed in said institu-
ton, their admission thereto being subject
to the approval Of the superintendent of
public schools in the District Of Columbia
"In view of the last quoted enactment,
/ am somewhat in doubt as to the proper
auditorial assignment of the accounts and
have the honor to recommend that the
question be referred to the controller Of the
treasury for settlement
Ever since the act Of July 81 1894. went
into effect accounts Of this institution; un-
der all appropriations, have been settled by
the audito or for the Interior Department.
THE sundry civil act Of July l. 1903,
making appropriation for the current and
contingent expenses Of this institution con-
tains the following general provision rela-
tive to the disbursement of moneys appro-
priated for the benefit Of said institution,
viz:
shall have control Of the disbursements of
all moneys appropriated by Congress for
the benefit Of said institution, accounts for
which shall be settled and adjusted at the
Treasury Department required by sec
ton 2:G of the Revised Statutes
THE act of June 80, 1898, making ap-
preparation for the expenses Of attending
the instruction of deaf and dumb persons
admitted to this institution from the Dis
trict Of Columbia contains the following
provision: And all disbursements for this
object shall be accounted for through the
Department of the Interior
Subsequent appropriation acts do not
contain either of these provisions, but as
they We're general provisions and did not
relate to any particular appropriation, but
rather to the manner Of disbursing all an
preparation, they must be held to be gen
eral legislation and still in force unless re-
pealed by some subsequent act. No subse-
quent law contains any specific provision
as to the manner of disbursing and ac-
counting for the appropriations for the
support of this institution, and these pro-
visions are therefore in force and control
the manner Of accounting for said dis
bursements u f.ts
"Section 1865 of the, Revised Statutes re-
Quires the president and board Of direct ors
Of the Columbia Institution for the Deaf
and Dumb to report to the Secretary of the
Interior on the condition Of the institution
on the 1st day of July in each year. This
institution may, therefore, be said to be an
establishment under thelDepartment Of the
Interior. = =
THE provision iii the act Of March l.
1.vI, quoted by you does not affect the
lures under this appropriation shall be rem
dered or settled. Accounts for expenditures
under this appropriation should, therefore,
be assigned to the auditor for the Interior
Department" - at