B 343332
A260-418-1m
REPORTS OF SUBCOMMITTEES
OF
The Central Investigating Committees
OF THE
HOUSE AND SENATE
THIRD CALLED SESSION OF THE THIRTY-FIFTH LEGISLATURE OF TEXAS
INCLUDING AUDITS
ED. WESTBROOK
Chairman of Senate Central Committee
W. M. FLY
Chairman of House Central Executive Committee


Published by Authority of Senate Concurrent Resolution No. 11. Passed at the
Fourth Called Session of the Thirty-Fifth Legislature
W. V. HOWERTON
Secretary of Senate Centra Committee
l,@QVON BOECKMANN-JONES CO., PRINTERS, AUSTIN, TEXAS

INVESTIGATIN G COMMITTEES.
___._.——__
SENATE.
HON. EU. WEs-TBROOK, Chairman, Wolfe City.
HON. I. E. CLARK . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Schulenburg.
HON. O. S. LATTLMOOE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..F01't Worth.
HON. E. A. DEOHERD, JR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..Frank1in.
HON. J. M. ALDERDICE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..Wnxahachie.
HON. GEO. M. HOPKINS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..DentOn.
HON. J. C. MONEALUS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..Da11as.
HON. CLAUDE B. HUDSPETH . . . . . . . . . . . . . . . . . . . . . . . . . . . .El PasO.
HON. C. B. BUCHANAN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..Snyder.
HON. LON A. SMITH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..Henderson.
HOUSE.
HON. W. M. FLY, Chairman, Gonzales.
HON E. R. BRYAN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..Hidland.
HON F. O. FULLER . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..COld Springs.
HON W. D. COPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..Chi1dress.
HON I. D. FAIRCHILD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..L.ufkin.
HON. JACK JOHNSON . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “Palmer.
HON. D. S. MOMILLIN . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..Whitew1'jght.
HON. F. R. SPENCER . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..Decatur.
HON. LEONARD TILLOTsON . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..Sea1y.
HON. C. F. SENTELI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..Weatherford.
HON. HENRY SAOKETT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..Burkett.
A. H. SEAWRIGHT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..GI’O€Sb€Ck.
HON. GEO. B. TERRELL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..A1t0.
*HON. ‘R. L. PILLOW, JR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..Ga1vest0n.
HON. OSCAR DAVIS . . . . . . . . . . . . . . . . . . . . . . . HT . . . . . . . ..Anderson.
HON. FRANK HOLADAY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Byers.
HON. R. L. MODOWRA . . . . . . . . . . . . . . . . . . . . . . . . . . . .Pattonville.
HON. M. M. O’BANION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..Marsha11.
HON. EUGENE DE BOGORY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..Abile11e.
HON. W. L. HUDSPETH . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..Mt. Pleasant.
*Deceased.
TABLE OF CONTENTS.

Legislative Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1
Lieutenant Governor’s Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1
Governor’s Cflice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72
Secretary of State’s Department . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2
Department of Insurance and Banking . . . . . . . . . . . . . . . . . . . . .. 12
Department of Insurance and Banking. Report of Hon. Lon A.
Smith . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . . .41
State Fire Insurance Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 45
Adjutant General’s Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. '77
Department of the Comptroller of Public Accounts . . . . . . . . . . . .. 1727
The State Prison System . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 223
The State Prison System. Report of Hon. J. C. McNealus . . . . .. 245
The State Prison System. Report of Hon. Frank Holaday . . . . .. 265
Board of Pardon Advisers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .238, 259
State Tax Board and Tax Commissioner . . . . . . . . . . . . . . . . . . . . . .. ‘253
State Health Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 366
Pure Food and Drug Department . . . . . . . . . . . . . . . . . . . . . . . . . . .. 381
State Live Stock Sanitary Commission . . . . . . . . . . . . . . . . . . . . . . .. 386
Warehouse and Marketing Department . . . . . . . . . . . . . . . . . . . . .. 396
State Highway Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 402
Game, Fish and Oyster Department. . . l . . . . . . . . . . . . . . . . . . . . . .. 416
State Purchasing Agent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 439
Pension Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 444
State Revenue Agent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 450
State Inspector of Masonry. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 483
Superintendent of Public Buildings and Grounds . . . . . . . . . . . . . .. 484
Bureau of Labor Statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50.‘)
Industrial Accident Board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F24
Board of Water Engineers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 528
Reclamation Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 523
State Mining Board and State Inspector of Mines . . . . . . . . . . . . .. 535
State Depository Board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 535
The State Board of Pharmacy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 536
State Board of Nurse Examiners . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 541
State Board of Veterinary Medical Examiners . . . . . . . . . . . . . . . .. 542
State Board of Public Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . 543
Board of Appraisers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 543
Bureau of Child and Animal Protection . . . . . . . . . . . . . . . . . . . . . .. 543
Pilots at Various Ports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 543
Sabine River Pilots . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 544
Water and Light Board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 548
Public Weighers . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . 549
Commissioners of Deeds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 550
vi TABLE OF CONTENTS.
Attorney General’s Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 551
Department of Agriculture. . ,I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 559
State Entomologist . . . . . . . . . . . . . . . . . . . '. . . . . . . . . . . . . . . . . . . . . . 601
State Forester . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 602
State Chemist. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 602
Railroad Commission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 603
Public Lands and. General Land Office . . . . . . . . . . . . . . . . . . . . . . . . . 642
Treasury Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 662
The Judiciary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 665
Department of Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 681
State Normal Schools‘ . . . . . . . . . . . . . . . . . ~ . . . . . . . . . . . . . . . . . . . . . . 689
College of Industrial Arts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 700
The University of Texas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. r2’02
The School of Medicine, University of Texas . . . . . . . . . . . . . . . . .. 740
State School of Mines, at ‘El Paso . . . . . . . . . . . . . . . . . . . . . . . . . . .. '745
The Agricultural and Mechanical College of Texas . . . . . . . . . . . . . . ‘799
Prairie View Normal and Industrial College . . . . . . . . . . . . . . . . . .. 827
John Tarleton Agricultural College. . ." . . . . . . . . . . . . . . . . . . . . . . 832
The Grubbs Vocational College. . . . .l . . . . . . . . . . . . . . . . . . . . . . . . . 835
State Library and Texas Library and Historical Commission. . I. 838
Texas School ‘For the Blind . . . . . . . . . . . . . . . . . . . . . . . . . . . . ; . . . . . 840
Deaf and Dumb Institute . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 847
Deaf and Dumb and Blind Institute for Colored Youths . . . . . . . . . 850
Confederate Home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 852
Confederate Woman’s Home. .I . . . . . . . . . . . . . . . . ' . . . . . . . . l . . . . . . 855
State Orphans Home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 858
State Tuberculosis Sanatorium, at Carlsbad . . . . . . . . . . . . . . . . . . .. 862
Pasteur Institute . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 868
State Epileptic Colony . . . . . . . . . . . . . . . . . . .i . . . . . . . . . . . . . . . . . . . _ 869
State Farm Colony for the Feeble-lVIinded . . . . . . . . . . . . . . . . . . . .. 872
North Texas Hospital for the Insane, at Terrell . . . . . . . . . . . . . . 8'74
Southwestern Insane Asylum, at San Antonio . . . . . . . . . . . . . . . . .. 880
State Lunatic Asylum, at Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 881
Girls Training School . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 885
State Juvenile Training School . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 893
State Printing Board and State‘ Expert. Printer . . . . . . .- . . . . . . . . . . 920
State Naval Board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 921
Board of. Legal Examiners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 922
State Board of Embalming . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 922
Texas Employers’ Insurance Association . . . . . . . . . . . . . . . . . ._ . . . . . 923
Pure Feed Control Service . . . . . . ..' . . . . . . . . . . . . . . . . . . . . . . . . .. 925 _
Fish Hatchery, at Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 92'?’
General Report and Recommendations of Subcommittee N o. 8. . . . 928' _
Itec-apitulation of Recommendations by Various Subcommittees... 933
Appendix . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . .. 940
GENERAL STATEMENT OF PROCEEDINGS AND RESOLU-
TIONS OF THE HOUSE AND THE SENATE AUTHOR-
IZING INVESTIGATIONS.-

IN THE HOUSE.
At the Third Called. Session of the Thirty-ﬁfth Legislature, on Sep-
tember 5, 1917, Messrs. Fly, Bryan, Woods, Bertram, McComb, Thomp—
.son of Hunt, Haidusek, Seawright, Tilson, Smith of Bastro-p, and
Raiden offered in the House a simple resolution, as appears on page
14 of the House Journal of that day, which was adopted, declaring
that it was the sense of the House that necessary steps should be taken
.to make a thorough and complete investigation of all of the depart-
ments of the State Government and all of the State institutions. The
resolution provided for a steering committee to formulate recommenda-
tions and plans of procedure.
Accordingly, the Speaker appointed Messrs. Fly, Bryant, Smith of
Bastrop, Dudley, Seawright, Sackett, Cope and Pillow as members of
.such committee.
The Committee’s report appears on page 84: of the Journal, which
proposed a supplemental resolution signed by Messrs. Ely, McMillin,
Sackett, Seawright, Pillow, Cope, Dudley, Smith of Bastrop, Schlosshan
and Bryant. The Original resolution, and the supplemental resolution
‘ adopted as amended on pages 111 and 116 of the House Journal, are
as follows: .
. HOUSE SIMPLE REsOLUTION.
WHEREAS, Virtually the Second Called Session of the Thirty-
ﬁfth Legislature was consumed. in impeachment proceedings against
the Governor of the State, out of which articles of impeachment
have been preferred to the Senate; and
WHEREAS, The greater portion of the Called Session will in all
probability, at least on the part of the Senate, be devoted to the
trial of said articles of impeachment, thus rendering the passage
of any general legislation extremely improbable; and
WHEREAS, There has arisen and now exists a public suspicion,
indeed in some instances solemn charges have been made, that in
certain departments and institutions of this State there are irreg-
‘ularities, unlawful practices and violations of those fundamental
principles which must be preserved the foundation of our Gov-
ernment and remain the basis of the public policies of this State;
therefore, 1
Resolved, That, looking to the prompt correction of any and all
irregular practices, unlawful acts or dereliction in the perform-
ance of duty, as Well ‘as the exoneration of the guiltless, it is the
sense of this House that the necessary steps should be promptly -
viii GENERAL STATEMENT or PROCEEDINGS.
taken looking to the thorough and complete investigation of each
and every department of our State Government, and each and .all
of our State institutions, and to the end that this be done systemat-
ically and in the most thorough manner, a Committee of seven
shall be appointed,‘ whose duty it shall be to formulate and report
at as early an hour as possible back to this House a. mode of pro-
cedure in the carrying out of the above declaration as to investi-
gations. ' f l ‘ = ‘ SUPPLEMENTAL RESOLUTION PROVIDING PLAN OF ORGANIZATION AND
MANNER OF CONDUCTING THE INVESTIGATIONS.
Be it resoZee-(Z by the House of Representatives of the Thirty-ﬁfth
Legislature of the State of Texas:
SECTION 1. That a Central Executive Committee be, and the
Same is hereby created by the House of Representatives, to be
composed of ten members of the House appointed by the Speaker.
Said Central Executive Committee shall have charge of, and shall
be empowered to direct the general work of investigation provided
for in said original resolution and by this resolution, in the man-
ner herein stated.
Immediately upon the appointment of said Centra. Executive
it shall be the duty of the members thereof to meet and organize
by selecting its chairman and by doing such other things as may
be necessary ‘for eﬁdcient organization. Immediately upon the or-
ganization of said Central Executive Committee it shall be its duty
to meet and assign to each of the sub-committees hereinafter pro-
vided for the general. duties to be performed by it in such investi-
gation and the ofﬁcer, or ot‘ﬁcers, employe or employes, depart-
ment or departments, and institution or institutions to be investi-
gated by each of such subcommittees, which assignments may be
changed from time to time by said Central Executive Committee,
as to it may seem proper, or said subcommittees may be divided
as said Executive Committee may direct, and sent into the different
departments.
The Central Executive Committee Shall ﬁx the date upon which
each and all of such subcommittees shall begin their work, and
shall employ and furnish to each of such subcommittees such cleri~
cal help, including stenographers, clerks and auditors, as may be
imperatively necessary for the execution of the work assigned.
thereunto.
As each of the subcommittees completes the work assigned to it,
it shall ﬁle its report thereon with said Central Executive Com—
mittee, accompanied by all evidence taken by it, and Such sub-
committee may have assigned to it any portion of the unfinished
work of any of the other subcommittees, and when such addi-
tional work shall have been completed it shall ﬁle with the Cen~
GENERAL STATEMENT or PROCEEDINGS.
ix
tral Executive Committee its report thereon, together will all evi-
dence taken by it.
When the entire work herein provided for shall have been com-
pleted by the Central Executive Committee and each of the sub—
committees, the Central Executive Committee shall meet and form~
ulate its ﬁnal report to the House, such report to include its ﬁnd-
ings of fact, conclusions and recommendations with respect to each
and all. of the various departments investigated by it and by each
of the subcommittees, and the same shall be accompanied by a
complete record of all evidence taken by it and by each of such
subcommittees. In the event the House of Representatives shall
be in session when such report is made, it shall be ﬁled with the
Speaker of the House; and in the event the House be not in ses-
sion when such report may be formulated, the Central Executive
Committee shall decide whether or not in its judgment the evi-
dence taken warrants a special session of the Legislature for gen-
eral purposes or for any special purpose, or a session of the House
for impeachment purposes, and shall include its recommendations
upon these subjects in its report, and, in such event, the copy of
such report shall be ﬁled with the Speaker of the House, and a
copy shall also be ﬁled with the Governor.
The Central Executive Committee shall. formulate the rules of
its procedure, shall meet as often as may be necessary upon a call
of the chairman, or upon call of a. majority of its members in the
event of the inability or refusal of the chairman to act or to issue
a call; and may decide all questions within its powers by a ma—
jority vote. And in addition to the speciﬁc powers herein con-
ferred, said Central Executive Committee shall have all general
powers necessary for the complete accomplishment of the purposes
of such investigations not in conﬂict with the provisions of this
resolution or with the law.
SEC. 2. That 10 subcommittees be, and they are hereby created
by the House of Representatives, such. subcommittees to be num-
bered from 1 to 10, inclusive, to be composed, each of one mem-
ber of the Central Executive Committee, who shall be chairman of
such subcommittee, and of one other member of the House to be
appointed by the Speaker.
SEC. 3. Said Central Executive Committee and each of such
subcommittees, and the chairman and members thereof, are hereby
empowered to summon witnesses and to call for the production of
books, records and papers, to administer oaths, and to interrogate,
or to direct the interrogation of witnesses; and they, and each of
them, are hereby empowered to‘ visit and inspect any and all de-
partments, institutions and enterprises of the State Government,
and to inspect and take copies of any papers or records belonging
to or pertaining to such departments, institutions or enterprises
relevant to the matters under investigation 3 and in addition to the
GENERAL STA'I‘RMENT or PROCEEDINGS.
powers herein enumerated each of such committees and the mem-
bers thereof shall have all the powers conferred upon committees
of the House by Articles 551'? to 5524, inclusive, of the Revised
Statutes of 1911, and by any other law now in existence or here-
after enacted, pertaining thereunto.
SEO. 4. The members of the committees before ‘named, while
actually engaged in the investigation of the departments and in-
stitutions of the State, whether the Legislature is in session or not,
shall receive the sum of $5.00 per day, payable weekly, and for
each day actually served, and in addition thereto, when investi-
gating an institution away from the capital, they shall’ be allowed
their necessary traveling expenses, all expenses to be paid out of
the contingent expense fund of the House, upon voucher, with an-
thorized account attached and approved by the chairman of the
subcommittee and the chairman of the Central Committee. And
all expenses which such committees are authorized to incur shall,
in like manner, he paid out of the contingent-fund of the Houw.
All witnesses not employes of the State, before the committees,
shall be paid the same fees as provided for witnesses summoned
in the district courts of this State. The Central and each sub-
committee shall have the right to summon witnesses who shall be
sworn by the chairman or any member of either committee and
said Central Committee, and each subcommittee shall have full
authority to issue all necessary process, summon witnesses and to
compel their attendance and for production before it of any paper,
book or document; that all expenses shall be paid by warrants
properly issued by the chairman of the Central Committee.
No expense incurred by the employment of stenographers, au-
ditors or clerks shall exceed like expenses provided for in the re-
cent impeachment proceedings held in the Committee of the Whole
House.
SE0. 5. In addition to the general purposes of the investiga-
tion herein provided for, heretofore stated, it is hereby declared
that if the House of Representatives, in order properly to per-
form the duties now before it, or which may hereafter come before
it, desires information, and the aforesaid committees shall procure
and report information concerning any and all of the following
matters with respect to each and all of the ofiicers, employes, de-
partments. institutions and enterprises of the State Government,
towit:
Whether or not facts exist which make it the duty of the House
of Representatives to exercise its powers of impeachment or expul-
sion; whether or not any form of corruption, or improper prac-
tices, or inﬂuence exist with respect to the conduct of work, the
selection or service of employes, or in the handling of public
funds; whether or not inefficiency or extravagance in any form ex-
ists ; whether or not the force of employes is too large or too small,
and whether or not such employes are industrious as well as hon-
GENERAL STATEMENT OF PROCEEDINGS.
est, and whether or not such force is industriously employed at all
proper times; whether or not the law now governing the manage-
ment, purposes and activities of such departments or enterprises
should ‘be amended, and, if so, in what respects such changes should
be made; whether or not the proper safeguards are now thrown
around the activities and the funds thereof, and whether or not
there should be consolidation, elimination'of departments, com-
missions, boards, boards of regents and trustees.
And in the procuring of such information such committees are
hereby directed to pay particular attention to the thorough audit-
ing of the receipts and disbursements of all such departments, in-
stitutions and enterprises for a reasonable and representative period
of time, and particular regard should be had of disbursements for
traveling expenses and all general and contingent expenses.
SEO. 6. Said committees shall continue to perform the duties
devolved upon them until the general objects of the investigations
provided for shall have been thoroughly accomplished; and if the
House of Representatives shall adjourn before such investigations
are completed, such committees shall, nevertheless, continue to per-
form such duties and to have and exercise all the powers conferred
upon them by the resolutions of the House and by law now in force
or which may be enacted, to the same extent as if the Legislature
were in session.
SEC. '7. Should a vacancy Occur either by resignation or other-
wise, in the Central Executive Committee or either of the sub-
committees, then in that event, if such vacancy occurs while the
Legislature is in session, the chairman of the Executive Commit-
tee shall certify the fact to the Speaker of the House, and the
Speaker shall ﬁll said vacancy by appointment from the member-
ship of the House; if, however, said vacancy should occur when
the Legislature is not in session, then such appointment shall be
made by the Executive Committee from the membership of the
House.
Provided, that said Executive Committee or either of the said
subcommittees may act in co-operation with any committee or
committees that may be appointed by'the Senate for a similar pur-
pose, in such manner as may be determined by the committees of
the two bodies. '
The committee herein provided for shall make a complete in-
vestigation of the Legislative Department of the State Govern—
ment, and Inquire into the expenditures of the House and Sen-
ate for all purposes; and make such recommendations as the con-
ditions may warrant, in regard to the manner and purposes of the
expenditures of the contingent fund, and recommend such changes
in the statutes as may be necessary to enfore all Constitutional pro-
visions and protect the State against illegal expenditures from the
contingent fund. or against extravagant or illegal expenditures for
any officer, employe or member of the Legislature.
xii GENERAL STATEMENT OF PROCEEDINGS.
(CERTIFICATE)
THE STATE OF TEXAS,-
DEPARTMENT OE STATE.
I, C. D. Mims, Chief Clerk and Acting Secretary: of State of
the State of Texas, do hereby certify that the foregoing is a true
and correct copy of original and supplemental simple resolutions,
providing for an investigation of the State departments and in-
stitutions, which were adopted by the House of Representatives of
the Thirty-ﬁfth Legislature of the State of Texas, at its Third
Called Session, as said original resolution appears as adopted on
page 14 of the Journal of said House of Representatives of said
called session of the: Legislature, and as said supplemental resolu-
tion appears on page 84, and as amended on pages 111 and 116,
and as adopted as amended on page 118 of said House Journal. I
further certify that said House Journal is an oﬁieial record On ﬁle
in my ofiice, and that I am the keeper and custodian of the same.
In testimony whereof, I hereto Sign my name officially and cause
to be impressed hereon the seal of State, at my ofﬁce at Austin,
Texas, this the 11th day of January, A. D. 1919.
(Seat) (Signed) C. D. MIMS,
Chief Clerk and Acting Secretary of State.
IN THE SENATE.
The Senate adopted, at said Third Called Session of the Thirty-
ﬁfth Legislature, substitute simple resolution No. 18, as amended, set
out on page 527 of the Senate Journal, by Senators Westbrook, Mc-
N ealus, Decherd, Lattirnore, Strickland, Suiter, Robbins, Smith, Alder-
dice, Collins, Buchanan of Bell, Johnson of Hall, Buchanan of Scurry,
Floyd, Hopkins, Gibson and Dayton. Said substitute resolution, as
amended on pages 609 and 6'10, and adopted on page 611, of the Sen-
ate Journal, and later reconsidered, amended and adopted on pages
‘734 and 735 ‘of said Senate Journal, is' as follows: 0
SENATE SIMPLE RESOLUTION No. 18.
Resolved, That a committee of 10 Senators be appointed by the
presiding officer of the Senate, whose duty it shall be to sit dui-
ing the recess of the Senate after ﬁnal adjournment of the eur~
rent called session, and any other called session of the Thirty-ﬁfth
Legislature that may succeed. it, for the purpose of making a
thorough investigation of the affairs of all departments of the State
Government and every State institution, said committee to report
to the Regular Session of the Thirty-sixth Legislature or to any
called session of the Thirty-ﬁfth Legislature, if the investigation
here provided for shall have been concluded in time for the submis-
sion of such report.
GENERAL STATEMENT or PROCEEDINGS. xiii
This committee is hereby authorized to appoint such number of
subcommittees as may be necessary, from among its membership,
to make investigations of separate departments or institutions of
the State Government, and report their findings to the full com-
mittee, as such committee may order and determine.
Said committee and its subcommittees are hereby authorized
to sit and co-operate with any committee or subcommittee of the
House of Representatives that may be created for similar purposes
provided for in this resolution, as may be determined by a ma-
jority vote of the members of the committee herein provided for.
Provided further, that said committee, in addition to the gen-
eral duties and powers herein conferred, shall, in its investigation,
determine what offices, commissions and departments and institu-
tions may be abolished or combined with other positions, in order
to reduce the number of employee in departments and institutions,
and what, if any, changes are necessary in the methods of book-
keeping and keeping the records in order to simplify the same and
thereby reduce the expense of keeping the same; to recommend
such change as it deems best in the methods used by any depart-
ment or ofﬁce; and in its report said committee shall speciﬁcally
point out and specify such offices and positions, as in its judgment,
may be abolished or combined, and such changes as it deems neces-
sary and advisable, and in its said report shall state what the ex-
pense of the present method is and the estimated expense of the
methods proposed, showing in what manner the saving is made
and the amount that will. be saved to the State if said proposed
change is adopted, and shall recommend such laws and changes in
existing laws, as it deems necessary to put into effect such changes
as are set out in said report.
The expenses of the committee hereby created shall be paid out
of the contingent expense fund of the Senate, the members to re-
ceive $5.00 per day as compensation, and also the payment of such
actual expenses as may be incurred in the work hereby authorized
for them to perform.
Said committee is hereby authorized to employ a secretary and a
stenographer to perform such duties as the committee may deem
necessary in connection with the duties and work herein provided
for.
Said committee is hereby authorized to employ an auditor, or
auditors, and an expert accountant, or accountants, to perform
such service as may be necessary in line with such work as the
committee may determine is necessary.
All witnesses before the committee shall be paid the same fees
provided for witnesses summoned in the district courts of this
State, and the committee shall have the right to summon witnesses,
who shall be sworn by the chairman or any member of the com-
mittee. Said committee shall have full authority to issue all nec—
essary process, summon witnesses and to compel their attendance
xiv GENERAL STATEMENT or PEooEEnrNes.
and to give testimony and for the production before it of any
paper, books or documents; that all expense shall be paid by war-
rants properly issued. by the chairman of said committee; and said
committee shall especially investigate the passage by the Thirty-
ﬁfth Legislature of all bills creating new school in Texas, includ~
ing the amounts paid all attorneys and lobbyists who appeared be-
for the committees of the House and Senate, and all commissions
paid to attorneys and lobbyists lobbying for said schools, and the
purchase of bonds for same. Provided, that said investigation
shall not consume more than sixty days, and no member shall be
paid except for services actually rendered, and in no event for
more than sixty days’ service.
THE STATE or TExAs,
DEPARTMENT OF STATE.
I, C. D. Mims, Chief Clerk and Acting Secretary of State of
the State of Texas, do hereby certify, that the foregoing is a. true
and correct, copy of Simple Resolution No._ 18, providing for an
investigation of the State departments and institutions, which was
adopted by the Senate of Texas, at the Third Called Session of the
Thirty-ﬁfth Legislature of the State of Texas, as said resolution
appears as substituted on pages 527 and 528 of the Journal of the
Senate of said called session of the Legislature, and as amended
on pages 609 and 610, and adopted as amended on page 611, and
later reconsidered, amended and adopted as amended on pages 734
and 735 of said Senate Journal. I further certify that said Sen-
ate Journal is an oﬂicial record. on file in my oﬂice, and that I am
the keeper and custodian of the same.
In testimony whereof, I hereto sign my name oﬁicially and cause-
to be impressed hereon the seal of State, at my oﬁiice at Austin,
Texas, this the 11th day of January, A. D. 1919.
('Seal.) (Signed) C. D. MrMs,
Chief Clerk and Acting Secretary of State. _
THE HOUSE COMMITTEES.
Pursuant to said simple resolution of the House, on motion signed
by Messrs. Fairchild, Stewart, Mendel], Low of Washington, Terrell,
McC'omb, Richards, Sholars, Bryant, Martin and Veatch, the Speaker,
Hon. F. O. Fuller, was elected by the House to be one of the twenty
members of the House Investigating Committee to be appointed in ac-
cordance with the terms of the House resolution, who, with the fol-
lowing members appointed by the Speaker, composed the Central Ex~
ecutive Committee, towit: Messrs. Bryan, Bryant, C'ope, Fairchild, Fly,
Johnson, McMillin, Spencer of Wise, and Tillot'son.
The Speaker announced the appointment of the following' ten members
to complete the full House committee, towit: Messrs. Sackett, Sea.-
GENERAL STATEMENT OF PROCEEDINGS. xv
wright, Terrell, Pillow, Davis of Grimes, Holaday, McDowra, O’Banion,
De Bogory and Hudspeth. See pages 266 and 277 of the House Journal.
Hon. W. M. Fly, of Gonzales, was made Chairman of said Central
Executive Committee of the House.
On October 31, 1917, the Central Executive Committe of the House
accepted the resignation of Mr. Bryant as one of its members, he hav-
ing tendered his resignation to the Governor as a member of the Leg-
islature. The vacancy thus created on the committee was ﬁlled by the-
appointment of Mr. Sentell by said Central Executive Committee, in
the manner provided in Section 7 of the House resolution for the ﬁll~
ing of vacancies.
THE SENATE OOMMITTEE.
Pursuant to said Senate Simple Resolution No. 18, the President
Pro Tempore of the Senate, Hon. W. L. Dean, announced the appoint-
ment of the following Senators to compose the Senate committee to in-
vestigate the State departments and institutions, towit: Westbrook,
Clark, 'Lattimore, Decherd, Alderdice, Hopkins, McNealus, Hudspeth,
Strickland, and Buchanan of Scurry. See page 1071 of the Senate
Journal. I
Because of the inability of Senator Strickland to serve, the President
Pro Tempore of the Senate appointed Senator Smith to serve on the
committee in Senator Strickland’s stead, under the terms of a motion
by Senator McNealus, adopted by the Senate as shown on page 1072
of the Senate J ourna]. ,
CONVENING OF COMMITTEES.
The Senate Central Investigating Committee convened in Dallas,
Texas, on the 26th of October, 1917, Senator Westbrook presiding, and
Senators Alderdice, Buchanan of Scurry, Decherd, Hopkins, McNealus
and Smith were present. Senators Clark, Hudspeth and Lattimore were
absent.
Senator Westbrook was elected Chairman of said Senate Central In-
vestigating Committee.
The purpose of the meeting was to agree on a time for beginning the
work of investigation, and to outline and determine plans for such
work. One of the general plans adopted, among others, was for the
Senate committee to act in conjunction with the House committee ap—
pointed for a like purpose; that the Senate committee meet jointly
with the House committee at Austin, the Cap-ital, on Tuesday, October
30, at 10 o’clock a. m., and that the investigations begin November 1,
1917. l
The Central Executive Committee, created and provided for by the
above simple resolution of the House, met in the Senate Chamber, in
Austin, Texas, on Thursday, October 25, 1917, ﬁrst to outline the plans
and the scope of the several investigations to be made, Mr. Fly, the
Chairman, presiding. ' ‘
xvi GENERAL STATEMENT OE PROCEEDINGS. »
d
PRELIMINARY PROCEEDINGS.
Among the proceedings had, Mr. Bryan offered the following resolu-
tion, which was adopted, towit:
Resolved, That the Chairman appoint a committee of three mem-
bers to wait upon Governor Hobby, with a request that this com-
mittee will be pleased to have the Governor come before it at such
time as might be convenient for him, and make such suggestions
to the committee as may seem to him advisable concerning the
work of this committee.
Messrs. Bryan, Tillotson and Fuller were appointed to notify the
Governor of the committee’s request.
Mr. Bryan Offered the following resolution, which was adopted, towit:
Resolved, That the Secretary of the committee be instructed to
notify the heads of the departments and State institutions to fur-
nish this committee with such information and data as will, in
their judgment, enable this committee to make recommendations
that will. place said departments and institutions on a more eco-
nomic and eﬂicient basis.
'Mr. Bryan offered the following resolution, which was adopted, towit:
Resolved, That the Secretary of this committee is hereby au-
thorized to prepare ten numbers, 1 to 1.0, and place them in a hat
and mix them, and then each Central Committeeman shall draw one
of said numbers, and the subcommittee of which said Central Com-
mitteeman shall be chairman, shall be the number drawn by said
Central Committeeman, and ‘then said Central Committee shall
proceed to assign to each of the subcommittees the work to be done
by said subcommittees, and after said work has been assigned then
said Central Committee shall proceed to assign to said chairman.
one member of the House committee, the two to compose said sub-
committee.
At this juncture, Governor Hobby appeared before the committee,
and, in the course of a brief address, offered the following suggestions:
1. That ‘there should be an audit of each of the various depart-
ments as thorough and as far as possible under the appropriation.
2. That the State institutions should be visited and personally
inspected by the committee to such extent as is possible, and that
a report be made of the character of the management and of econ-
omies that may be inaugurated.
3. That the committee visit the several units of the State
Prison System, and report 011 the apparent treatment of convicts,
the general conditions, and the care of State property; also that
an audit be made of the System. '
4-. That inquiry be made as to the scope of work of each de-
partment whose head is appointed by the Governor, and that rec-
‘ GENERAL STATEMENT OF PROCEEDINGS. . xvii
ommendation be made as to how the work of some of the depart-
ments may be combined and coordinated, with a view to abolish~
ing as many offices and positions as possible.
5. That particular inquiry be made with reference to handling
the funds of the State, and the most convenient and advantageous
method of collecting and depositing the same. .
6. That inquiry be made into the bookkeeping and accounting
system of the various departments for the purpose of recommend-
ing improved methods. (_ See typewritten minutes, pages 3 and 4.)
A quorum of the Senate committee did not arrive in Austin till No-
vember l, 1917', but on October 30th and 31st Senators MeNealus,
Westbrook, Alderdice, Decherd and Smith met with the House com-
mittee and cooperated in the preliminary work of the investigation.
PEEFEoTING ORGANIZATION.
The Senate Central Investigating Committee met in the ofﬁce of the
Lieutenant Governor at 10 o’clock a. m., November 1, 1917. Present,
Senator Westbrook, presiding, and Senators Alderdice, Clark, Decherd,
Hopkins, McNealus and Smith; absent, Senators Buchanan of Scurry,
Hudspeth and Lattimore.
On motion of Senator Hopkins, W. V. Howerton, of Austin, Texas,
was chosen Secretary of the Committee.
On motion of Mr. McMillin, in the Central Executive Committee of
the House. T. B. Reese, of Austin, Texas, was chosen Clerk of the House
Investigating Committee.
The Central. Executive Committee of the House having perfected the
organization of the House Investigating Committee, and having, with
the co-operation of some of the members of the Senate committee the
last two days in October, at least tentatively arranged a distribution of
subjects for the work of the various subcommittees, an agreement be-
tween the'eommittees of the two Houses as to the scope and manner of
conducting the investigations was speedily and easily reached.
The agreement provided that the Senate committee be divided into
10 subcommittees, numbered from 1 to 10, of one member each, such
member to be designated as Senate chairman of his particular subcom-
mittee; that each subcommittee of the Senate be assigned to and, as far
as possible, co-operate with and conduct the work of investigation with
the House subcommittee designated by the same number, both the Sen-
ate and the House subcommittees retaining their identity and inde-
pendence of each other with respect to powers and the conduct of the
investigations, and the chairmen of the Senate subcommittees to be in-
dependent of the House subcommittees so far as organization or direc-
tion may be concerned; that is, the House and Senate subcommittees
composing any one group were to be distinct and independent entities,
but were to work together as a unit in the investigation of any depart-
ment or institution when there should be agreement between them. In
xviii GENERAL STATEMENT oE PEooEEnrNes.
case of disagreement, then each should conduct the investigation inde-
pendently and in its own way, and make its own report to said Central
Committees. 9
That the Central Executive Committee of the House and the Central
Committee of the Senate were to select all clerical help in the following
manner, towit: That where an auditor or accountant and a stenogra-
pher or secretary were to be employed, the Central Executive Commit-
tee of the House was to select the auditor or accountant for one sub-
committee group and the Central Committee of the Senate was to select
the stenographer or secretary, while for the next subcommittee group
the Central Committee of the Senate was to select the auditor or ac-
countant and the Central Executive Committee of the House was to
select the stenographer or secretary; that if only a stenographer or see-
retary was to be employed for a committee group, said Central Execu-
tive Committee of the House was to have the selection of the stenogra-
pher or secretary for ﬁrst one of. the subcommittee group-s and then said
Central Committee of the Senate was to have the selection of the ste-
nographer or secretary for the other, and so on until all vacancies were
ﬁlled, each of said Central Committees reserving the right to discharge
any employe when deemed advisable.
That after the reports of all the subcommitttes were submitted, the
Central Executive Committee of the House and the Central Committee
of the Senate were to act jointly, if possible, each to have equal powers
and voice with the other, in the making of general reports and recom-
mendations to the Governor and the Legislature.
SUBCOIWMITTEES AND ASSIGNMENT OF SUBJECTS.
The formation and grouping ‘of subcommittees and the distribution
of subjects were as follows:
Subcommittee N 0. 1.
Hon. R. F. Spencer, of Decatur,‘ Chairman; and Hon. M. M. O’Ban-
ion, of Marshall, on the part of the House.
Hon. O. S. Lattimore, of Fort Worth, Chairman, on the part of the
Senate.‘
Subjects: College of Industrial Arts; Fuel and Public Printing;
Girls’ Training School; Governor; Bureau of Labor Statistics; Lieu-
tenant Governor; State Inspector of Mines; State Mining Board; Naval
Board; State Expert Printer; State Printing Board; Secretary of State;
State Inspector of Masonry; Industrial Accident Board; and Bureau
of Child and Animal Protection. I
Subcommittee N 0. 2.
Hon. F. O. Fuller, of Cold Springs, Chairman; and Hon. F. L. H0131-
day, of Byers, on the part of the House. I
Hon. J. C. McNealus, of Dallas, Chairman, on the part of the Senate.
GENERAL STATEMENT OF PRocEEDrNes. xix
Subjects: Auditor of Prison System; Board of Pardon Advisers;
State Prison Commissioners and Prison System; and State Prisons and
Prison Farms.
(I
Subcommittee N0. 0.
Hon. W. M. Fly, of Gonzales, Chairman; and Hon. George B. Ter-
rell, of Alto, on the part of the House.
Hon. C. B. Hudspeth, of El Paso, Chairman, on the part of the
Senate. .
Subjects: Adjutant General; Attorney General; Assistant Attorney
General; Dairy and Food Commissioner; State Board of Health; State
Health Officer; State Board of Pharmacy; Pure Food Commissioner;
State Rangers; Tuberculosis Colonies and Commission; Tuberculosis
.Sanatorium; State Board of Dental Examiners; State Board of Em-
balming; and Home for Lepers.
Subcommittee N0. 4.
Hon. I. D. Fairchild, of Lufkin, Chairman; and Hon. R. L. Pillow,
.Jr., of Galveston, on the part of the House.
Hon. Lon A. Smith, of Henderson, Chairman, on the part of the
‘Senate.
Subjects: State Banking Board; State Fire Insurance Commission;
State Fire ltI-arshal ; Game, Fish and Oyster Commissioner; Depart-
ment of Insurance and Banking; Pilot Commissioners; Employers’ In—
surance Association; and State Juvenile Training School.
Subcommittee No. 5.
Hon. C. F. Sentell, of Weather-ford, Chairman; and Hon. W. L. Huds—
peth, of Mount. Pleasant, on the part of the House.
Hon. George M. Hopkins, of Denton, Chairman, on the part of the
Senate.
Subjects: State Depository Board; Legislative Reference Librarian;
‘State Library and Historical Commission; State Library; State Board
of Nurse Examiners; Railroad Commission; Southwestern Insane Asy-
lum ; State Treasurer; State Highway Commission; and the Legislature.
Subcommittee No. 6.
Hon. W. D. Cope, of Childress, Chairman; and Hon. Henry Sackett,
of Burkett, on the part of the House.'
Hon. J. M. Alderdice, of Waxahachie, Chairman, on the part of the
‘Senate.
Subjects: Comptroller of Public Accounts; State Pension Depart-
ment; State Revenue Agent; State Tax Board; State Tax Commis-
sioner; and State Automatic Tax Board.
_XX GENERAL STATEMENT OF PROCEEDINGS.
Subcommittee N 0‘. '7.
Hon. E. E. Bryan, of Midland, Chairman; and Hon. Eugene De
Bogory, of Abilene, on the part of the House.
Hon. C. R. Buchanan, of Synder, Chairman, on the part of the Senate.
Subject-8: Board of Appraisers; State Cemetery; Public Buildings
and Grounds; State Parks; Superintendent of Public Buildings and
Grounds ; Commissioners of Deeds; Gonzales State Park Commission-
ers; Judiciary Department; General Land Office and Commissioner of
the General Land Office ; Board of Legal Examiners; San J acinto State
Park; Water and Light Board; and State Board of Accountancy.
Subcommittee No. 8.
Hon. D. S. McMillin, of Whitewright, Chairman; and Hon. A. H.
Seawright, of Groesbeck, on the part of the House.
Hon. Ed. Westbrook, of Wolfe City, Chairman, on the part of the
Senate.
Subjects: Confederate Home; Confederate Woman’s Home; State
Deaf and Dumb Institute; State Deaf and Dumb and Blind Institute for
Colored Youths; State Epileptic Colony; State Farm Colony for the
Feeble-Minded ; State Pasteur Institute; State Purchasing Agent; State
Purchasing Agency Board; State School for the Blind; North Texas
Hospital for the Insane; State Orphans Home; and State Lunatic Asy-
lum, at Austin.
Subcommittee N0. 9.
Hon. Leonard Tillotson, of Sealy, Chairman; and Hon. Oscar Davis,
of Anderson, on the part of the House.
Hon. I. E. Clark, of Schulenburg, Chairman, on the part of the
Senate.
Subjects: Agricultural and Mechanical College; Main Agricultural
Experiment Station; Agricultural Experiment Substations; John T‘arle-
ton Agricultural College; Hospital for Crippled and Deformed Chil-
dren; John Sealy Hospital; Prairie View State Normal and Industrial
College; State School of Mines and Metallurgy; University of Texas;
Board of Regents and Board of Visitors; Anatomical Board; and Grubbs
Vocational College at Arlington.
Subcommittee N0. 10.
Hon. Jack Johnson, of Palmer, Chairman; and Hon. R. L. McDowra,
of Pattonville, on the part of the House.
Hon. E. A. Decherd, J r., of Franklin, Chairman, on the part of the
Senate. ‘ _
Subjects: Commissioner of Agriculture; State Chemist; State En-
tomologist; State Forester; State Live Stock Sanitary Commission;
State Reclamation Engineer; State Veterinarian; State Board of Vet-
erinary Medical Examiners; State Warehouse Board of Supervisors‘;
GENERAL STATEMENT OF PRooEEmNcs. xxi
State Board of Water Engineers ;’ North Texas Normal College; Board
of Revision of Textbooks; Sam Houston Normal Institute; Southwest
Texas State Normal College; West Texas State Normal College; East
Texas State Normal College; State Superintendent of Public Instruc~
tion; State Board of Examiners; State Textbook Board; and State
Board of Education.
WORK OF INVESTIGATION.
With the plan of organization and distribution of subjects thus per—
fected, the various subcommittees prosecuted their labors with great
diligence, until January 7, 1918, when the Central Committees of the
House and the Senate met in joint session in the Senate Chamber in
the Capitol, at Austin, to receive the subcommittee reports. The ex-
tent of the work of the subcommittees is evidenced by the record of
more than 8500 typewritten pages of testimony, audits and committee
ﬁndings and recommendations, besides the compilation of a vast num-
ber of exhibits, pamphlets, bulletins and reports of departments and in-
stitutions of this State and of other States, which have been ﬁled for
reference.
Said Central Committee continued their joint sessions from day to
day, until January 27, 1913, for the receiving and consideration of sub--
committee reports and the formulating of their general report to the-
Governor and the Legislature. The members of the subcommittees,
when not engaged in said joint sessions of the Central Committees, con-
tined their unfinished labors of formulating their ﬁndings and recom-
mendations to said Central Committees, until their reports on all sub-
jects assigned to them had been‘ ﬁled. The sessions of all committees
were concluded January 27, 1918.
The 60 days of time actually served, the limit of time within which
the members of the Senate committee were allowed by said Senate sim-
ple resolution to complete their labors, expired early in January, 1918,
before the committees were able to report. However, the members of
the Senate committee continued their labors without pay until the ﬁnal
report was made. The Thirty-ﬁfth Legislature, at its subsequent Fourth
Called Session, made provision for payment for such overtime services.
PRINTING REPORTS.
The joint report of said Central Committees of the House and the
Senate was printed and ﬁled February 1, 1918.
The reports of the various subcommittees, excluding the testimony of
witnesses, but including the reports of auditors and accountants em-
ployed to examine into the expenditures and the ﬁnancial transactions ,
of certain departments and institutions of the State, are here presented
under authority of Senate Concurrent Resolution No. 11, paswd by the
Thirty-ﬁfth Legislature, at its Fourth Called Session.
xxii GENERAL STATEMENT OF PROCEEDINGS.
INDORSEMENT BY STATE DEMOCRATIC CONVENTION, AT WACO.
While not a part of the record of the Senate and House investigating
committees, though importantly concerning such record and of vital
interest to the Legislature, it is deemed proper to include herewith a
resolution adopted at the last State Convention of the Democratic Party
of Texas, at Waco, in reference to the work and the recommendations
of said committees, which is as follows:
WHEREAS, The Third Special Session of the Thirty-ﬁfth Legislature
created a committee for the purpose of investigating the various de-
partments and institutions of the State Government; and
“7HEREAS, Said investigating committee made a most thorough in-
vestigation of the various departments and institutions of the State
Government, with the recommendation that numerous boards and com-
missions bc abolished,'and that all duplicated work be eliminated; and
WHEREAS, Said recommendation of said investigating committee will
result in an estimated annual saving of $999,694, as per the report of
said committee ﬁled with the Governor of Texas; and
WHEREAS. It is highly imperative at this particular time in the his-
tory of our country that we conserve all our resources and make the
burden of State taxation as light as possible; therefore, be it
Resolved by the Democratic Party in State Convention assembled,
That we most earnestly request the ‘Thirty-sixth Legislature to enact
into law the recommendations of said investigating committee of the
Thirty-ﬁfth Legislature, to the end that all unnecessary boards and
commissions be abolished, and such combinations be effected as con—
tained in the committee’s report.
Very respectfully,
(Signed) W. V. HowERToN,
Secretary of Senate Central Investigating Committee.
Approved:
(Signed) En. WEsTRRooK,
Chairman, Senate Central Investigating Committee.
(Signed) W. M. FLY,
Chairman, Central Executive Committee of the House.
REPORTS AND AUDITS OF SUB-
COMMITTEES.

H on. Ed. Westbrook, Chairman, Senate Central Investigating Committee,
and H on. W. M. Fir, Chairman, Central Executive Gommittee of the
House, Thirty-ﬁfth Legislature of the State of Texas:
We, your Subcommittee No. 5, appointed by you to investigate the
Legislative Department of the State Government, beg to submit ‘the
following report:
LEGISLATIVE DEPARTMENT.
An investigation of the affairs of the Legislature disclosed a lack
of proper system of bookkeeping, the printing of more journals than
are used, the payment of excessive prices for material and the employ-
ment in the Senate of a mailing clerk and assistants and a notarial
clerk and assistant that are not deemed necessary.
It is recommended:
1. That books be kept in each house, showing the amount of stamps
and supplies purchased and the amount disbursed and to whom dis-
bursed.
2. That no stamps be disbursed except to members and officers of
the two houses.
3. That not exceeding one thousand or twelve hundred journals be
printed in the Senate and not exceeding ﬁfteen hundred journals be
printed in the House, unless it develops that more are needed.
4:. That ﬁfty copies of each day’s journal be delivered to the State
Library. '
5. That the Sergeant—at-Arms of each house be careful in buying
supplies, to order only such as are included in the State contract.
6. That the positions of mailing clerk and the several assistants
and of notarial clerk in the Senate be dispensed with. This will result
in a saving to the Senate of nine hundred dollars a month, and it is
thought that the other recommendations will result in a material sav-
ing to the State.

LIEUTENANT GOVERNOR’S OFFICE.
Your Subcommittee No. .1, appointed to investigate the office of the
Lieutenant Governor, report as follows:
The only functions of the Lieutenant Governor being to preside over
the deliberations of the Senate when in session. and to act as Governor
when the Governor is sick. absent from the State, or unable to serve,
your Committee have only to report that the ofﬁce has been ﬁlled, its
salaries drawn and its functions performed, and we have no recom-
mendations to make.
2 SECRETARY or STATES DEPARTMENT.
GC'VERNCR’S OFFICE.
REPORT or SUBCOMMITTEE No. 1.
This office has recently been investigated by both the Senate and
the House, and its occupant removed. It is unlikely that the miscon-
duct charged against him will be made against any other holder of
that office. We urge in connection with this ofﬁce, as in all others
which do business with the State, that the Comptroller be given larger
powers of auditing and be held to a stricter account, and that the law
be adhered to in the expenditure of the people’s money. '
——
SECRETARY OF STATES DEPARTMENT.
REPORT or SUBooMMI'rTEE No. 1.
We employed Mr. W. R. Hamby, a competent auditor, to carefully
audit the books of this Department for the past three years, and sub-
mit his report herewith. He recommended some changes in bookkeep-
ing methods, which that Department will adopt. Mr. Hamby found
some mistakes in bookkeeping which had resulted in the State’s having
lost the use of approximately ten thousand dollars since' 1915, but
your Subcommittee feels sure same was an error in bookkeeping only,
which has now been corrected and the money turned over to the Treas-
urer, there being now in the “Suspense Fund” only the small sum of
$85.17’, which represents amounts due a refund for small excess
amounts sent in during those three years. We append the auditor’s
report. - -
The Central Executive Committee of the Senate and the House, in
their report on the Department of the Secretary of State, said:
“The books. of this Department have been carefully audited. Several
errors- in .hookkeeping were discovered, but the only error of impor-
tance was one in which the State lost the use of approximately ten
thousand dollars since 1915, the books of the Secretary of State show-
ing that one hundred dollars was deposited in bank, when in fact there
was ten thousand dollars deposited. This was an inexcusable error in
bookkeeping, but this amount, which has remained in the bank since
1915, has been turned into the State Treasury as a result of our audit.
“Under the previous administration, we think the Secretary of State
is highly censurable for having, in violation of the law, deposited large
sums of State funds with certain banks in the State. Under the de-
positary law, which is hereinafter recommended, we believe a repetition
of these abuses will be eliminated. ‘
“The Committee found an accumulated mass of Revised Civil and
Criminal Statutes, journals, etc., now in the basement of the Secre-
tary of State’s Department, which are in bad condition; also a large
accumulation of the Acts of the Legislature, and we recommend that
SECRETARY OF STATE’s DEPARTMENT. 3
authority be given to the Secretary of State to dispose of the surplus
sets of Revised Civil and Criminal Statutes, at a price of $2.50 per
set, and make such disposal of useless documents and publications as
he may deem wise, any proceeds. therefrom to be placed in the State
Treasury.”
AUDITOR’S REPORT.
AUsTrN, TExAs, January 11, 1918.
Hon. R. F. Spencer. Chairman, House Subcommittee No. 1, Hon. 0. S.
Lattice-ore, Chairman, Senate SZLZJCO’m/IH’L'ZltQQ‘ATO. 1, Austin, Texas.
GENTLEMEN: Complying with your authority to audit the books and
accounts of the Department of State of the State of Texas for the
years 1915, 1916 and 1917, and to make such recommendations for the
improvement of the accounting system as may seem advisable, would
state that I have completed the work and respectfully report as follows:
The scope of the audit was:
(a) Checking the remittances received from franchise taxes from
the remittance register to the receipt stub.
(.b) Verifying the totals of the franchise tax receipts issued daily
and checking same to the Treasurer’s cash book. .
(c) Checking the record of commission fees collected to the remit-
tance register and from there to the Treasurer’s cash book.
((1) Checking all other remittances received from the remittance
register to the Treasurer’s cash book.
(e) Verifying the footings of the Treasurer’s cash book, day by day,
also each monthly recapitulation.
(f) Verifying the amounts paid into the State Treasury by exam-
ining the receipts from the Treasurer, also the cancelled checks pay-
mg same.
(g) Verifying the daily bank deposits by the totals of the remit-
tance register.
(11) Verifying the bank balances month by month.
(i) Verifying the total of the outstanding checks.
(j) Verifying the total of the remittance items not disposed of by
reviewing the remittance register after checking same.
(k) Examining sundry charters to ascertain if the proper fees and
taxes had been collected.
As a starting point for the audit I have had to take January 26,
1915, as prior to this date the record of receipts, disbursements and
bank balances were. not complete, and I was not in a position to verify
same. On this date, however, Hon. Jno. G. McKay qualiﬁed as See-
retary of State, and took over from his predecessor the sum of
$47,484.75, according to the pass book of the American National Bank
of Austin, Texas. From this point on I have found a clear record of
the bank deposits, checks and balances. I found no record of the
amount of the outstanding checks nor the amount of undisputed items
as they existed on January 26, 1915, so there is no way of determining
4 SEcRETARY 0E STATE’s DEPARTMENT.
what the true condition was on that date. It has been the custom of
this office for years to credit the bank for actually paid rather than
for the checks as issued. Since January 26, 1915, there have been
paid checks aggregating $249.73, which were issued prior to that date.
‘It is probable that all checks issued beyond the above date have either
been paid or lost by this time.
CASH COLLECTIONS.
The cash collections and disposition of same for the period beginning
January 26, 191.5, and ending December 31, 1917, were as follows:
For the year 1915: -
Balance on hand January 26, 1915 . . . . . . . . . . . . . . . . . . ..$ 47,484 75
Collections for the balance of 1915 . . . . . . . . . . . . . . . . . . . .. 641,134 57
$688,619 32
Less:
Amounts paid Treasurer (11 months) . . . . $648,377 41
Excess remittances returned . . . . . . . . . . . . .. 12,624 25
——————— 661,001 66
Balance on hand December 31, 1915. .. $ 27,617 66
In American National Bank, Austin, Texas. .$ 22,417 66
In Temple State Bank, Temple Texas. . . .. 5,000 00
In office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 200 00
$ 27,617 66
'For the year 1916:
Balance on hand January 1, 1916 . . . . . . . . . . . . . . . . . . . ..$ 27,617 66
Collections for the year . . . . . . . . . . . . .. . . . . . . . . . . . . . . .. 729,171 54
$756,789 20
Less:
Amounts paid Treasurer . . . . . . . . . . . . . . . ..$700,035 76
Excess remittances returned . . . . . . . . . . . . . .. 21,577 12
——-———- 721,612 88
Balance on hand December 31, 1.916.. . $ 35,176 32
In American National Bank . . . . . . . . . . . . ..$ 29,926 32
In Temple State Bank . . . . . . . . . . . . . . . . . .. 5,000 00
In office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 250 00
$ 35,176 32
For the year 1917 :
Balance on hand January 1, 1917 . . . . . . . . . . . . . . . . . . . . ..$ 35,176 32
Collections for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 848,013 98
$883,190 30
SECRETARY OF STATES DEPARTMENT. 5
]Less:
Amounts paid Treasurer . . . . . . . . . . . . . . . . $816,868 17
Excess remittances returned . . . . . . . . . . . . . .. 31,095 19
---—————-— 847,963 36
Balance on hand December 31, 1917 . . . ' $ 35,226 94
Balance per statement of American National
Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 37,188 82
Less outstanding checks (schedule herewith) 1,961 88
Leaving balance as above . . . . . . . . . . . . .$ 35,226 94
The amounts paid into the State Treasury during the years 1915,
1916 and 1917 were as follows:

For . 1915. 1916. 1917.
Domestic charters . . . . . . . . ..$100,803 00 $146,323 50 $155,124 00
Foreign permits . . . . . . . . . .. 20,545 00 31,065 00 73,590 00
Domestic franchises . . . . . . .. 401,148 36 404,906 93 443,039 97
Foreign franchises . . . . . . . .. 111,772 06 113,031 46 120,219 90
Copies and certiﬁcates. . . . 3,619 69 3,168 10 3,794 40
Laws . . . . . . . . . . . . . . . . . . . .. 1,765 55 961 77 1,930 90
Commissions . . . . . . . . . . . . . .. 18,673 00 230 00 18,871 00
Executive warrants . . . . . . . .. 178 00 150 00 118 00
Stock permits . . . . . . . . . . . .. 540 00 200 00 180 00
Totals . . . . . . . . . . . . . . $659,044 66 $700,036 76 $816,868 17
RECONCILIATION OF BALANCE ON HAND.
The balance of $35,226.94 on hand as shown on the previous page
represents the amount due the State Treasurer for December collections
and sundry remittances held in suspense pending ﬁnal disposition, as
follows:
Balance in bank December 31, 1917 . . . . . . . . . . . . . . . . . . . ..$35,226-94
Less due Treasurer for December . . . . . . . . . ..$32,640 40
Less remittance in suspense, per schedule here-
with . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,501 37
35,141 77
Indicating a surplus of . . . . . . . . . . . . . . .. $ '85 17
This is probably an accumulation of over remittances too small to
be returned. A number of remittances'are received each month which
includes small additional amounts for exchange. As this Department
is charged no exchange by the bank these amounts are given the porter
for additional clerical services. They average about $9.00 per month,
and I am told that this has been the custom for years.
)
6 SECRETARY or STATE s DEPARTMENT.


Schedule of Checks Outstanding, December 31, 1917.
Date. Number. Amount.
Feb. 5, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ~ 65 0 50
Feb. 7. 915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 115 1 00
Feb. 19, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 139 50
Mar 5, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 176 25
Mar 19, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 235 75
May 12. 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 445 25
May 15, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 451 50
May 21, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 537 50
May 21. 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 541 50
May 24, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 546 75
June 16, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 638 12 50
July 8, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 752 2 00
July 13, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 768 1 75
July 19, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 785 2 00
July 30, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 825 65
July 31, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 831 2 50
Aug. 4, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 842 5 00
Aug 5, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 845 50
Aug 6, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 847 2 50
Sept 2, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 936 80
Oct. 11, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1020 . 4 25
Nov. 16, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1122 1 25
Nov. 26. 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1144 91
Dec. 6. 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1163 1 00
Dec. 20. 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1201 1 25
1 Dec. 27, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1218 4 00
Dec. 30, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1223 l 60
Jan. 25. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1309 7 25
Jan 27. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1329 L5 00
Jan. 27. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1335 50
Feb. 14, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1368 3 75
Mar. 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1567 v 2 55
April 11, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1603 35
April 23. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1666 40
July 24, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2008 50
Aug. 4. ‘1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2044 1 00
Aug. 9, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2053 50
Nov. 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2257 17 50
Nov. 1. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . .. 2264 1 85
Nov. 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2267 51600
Nov. 1. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2269 31 25
Nov. 1. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2273 12 50
Nev. 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2274 31 25
Dec. 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2342 80
Dec. 27, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2383 2 00
Jan. 6. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 25 1 00
Feb. 10, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 156 2 50
Mar. 24, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 375 3 90
April 19, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 462 5 00
April 24,- 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 475 4 70
May 2, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 495 25 00
May 2, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 505 2 00
May 27, 917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 666 70
June 7, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 697 1 25
June 10, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 716 2 00
June 26, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 792 1 40
June 28, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 801 1 45
July 6, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 833 17 90
July 18, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 921 1
July 26, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 952 55
July 27, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 957 2 25
Aug. 6, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 996 1 25
Aug 6, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 997 6 55
Aug 19, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1030 50 00
Aug. 19. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1032 12 50
Aug. v19, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1033 10 00
Aug. 21, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1039 3 00
Aug. 23, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1053 10 00
Aug. 25, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1059 65
Aug. 28, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1078 85
Aug. 28, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1082 4 05
Aug. 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1095 3 15
Sept. 1, 917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1099 6 16
Sept 7. 917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1108 75
Sept 18, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1144 17 65
Sept 4, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1154 15 00
Oct. 17, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1215 55
Oct 17, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1216 4 55
Oct 19, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1217 75
Oct 20, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1224 57 45
Oct 22, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1227 3 00
)
SECRETARY OF STATE s DEPARTMENT. 7


Schedule of Checks Outstanding, December 31, 1917—Continued.
Date. Number. : Amount
Oct. 22, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1230 $ 2 00
Oct. 30. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1248 80
Nov. 5 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1264 70 00
Nov. 15, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1286 60
Nov. 17, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1297 27 25
Nov. 24, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1306 1 55
Nov. 26, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1307 65
Dec. 13, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1332 1 05
Dec. 13. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1334 3 15
Dec. 14, 917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1335 2 00
Dec. 15, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1339 58
Dec. 17. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1343 6 20
Dec. 18, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1344 6 25
Dec. 18. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1345 95
Dec. 20, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1347 1 50
Dec. 20, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1348 95
Dec. 21, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1349 12 70
Dec. 22, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1350 12 50
Dec. 22. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1351 17 50
Dec. 22, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1352 1 00
Dec. 24, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ‘1354 78
Dec. 26, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1356 1 00
Dec. 26, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1357 4 25
Dec. 26, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1358 6 50
Dec. 27. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1359 4 00
Dec. 27, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1360 9 80
Dec. 27. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1361 490 00
Dec. 27. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1362 49 00
Dec. 27. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1363 140 00
Dec. 27. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1364 1 00
Dec. 29, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1365 5 70
Dec. 29, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1366 20 00
Dec. 29, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1367 20 80
Dec. 29. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1368 5 00
Dec. 29, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1369 42 25
Dec. 31. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1370 16 60
Nov. 27, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1308 65
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1 ,961 88
Remittance Items Not Disposed of December 31, 1917.
Date Remittance Name. Amount.
No.
April 3, 1915 3427 Grayson Oil and Cotton C0 . . . . . . . . . . . . . . . . . . . . . . . . . 3 1 00
June 7, 1915 10148 Farmers Rice Milling Co . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Nov. 22, 1916 14794 W. W. Dougherty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Feb. 20, 1917 4483 Wood Goin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Mar. 29, 1917 5720 John Hanna . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 00
April 6, 1917 5991 C. N. Averv . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
April 10, 1917 6211 E. B. Mercer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
April 12, 1917 6452 D. H. olley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
May 6, 1917 11207 W. R. Nelson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
May 19, 1917 11304 S. A. Penix . . . . . . ; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
July 17, 1917 13803 Lander Lumber Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96 00
Aug. 1, 1917 14068 George W. Mendel] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Aug 23, 1917 14340 Covey C. Thomas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Sept. 5, 1917 14491 L. D. Kirkpatrick . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Sept. 13, 1917 14616 W. H. Smith . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50
Sept. 15, 1917 14649 M. F. Blair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Sept. 15, 1917 14655 W. H. Smith . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Sept. 22, 1917 14745 C. A. Fellbaum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Oct. 1, 1917 14848 Sanitary Water Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Oct. 5, 1917 14895 Wise Sons and Daughters of America . . . . . . . . . . . . . . . . 10 00
Oct 22, 1917 15123 M. C. White . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Oct 25, 1917 15159 W. R. Patterson. . . ; . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00
Nov. 8, 191 15306 Tulia Ranch Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 341 00
Nov 8, 1917 15324 J. D. Smith . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Nov 12, 1917 15351 El Bethel Baptist Church . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
Nov 14, 1917 15380 D. T. Durham . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 00
Nov 16, 1917 15399 E. L. Riser . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Nov 0, 1917 15451 Pasogra h, Inc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 60 00
NOV 2, 1917 15469 Sabine 8H and Gas Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
Nov 24, 1917 15497 Texas Development Co . . . . . . . . . . . . . . . . . .' . . . . . . . . . . 190 00
Nov '26‘, 1917 15519 F. E. Wigley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 00
Nov. 30, 1917 15570 Texas Development Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . '57 50


8 SEoRETARY OF STATE’s DEPARTMENT.


Remittance Items Not Disposed of December 31, 1917—Continued.
Date, Remittance Name. Amount.
No.
Nov. 30, 1917 15585 A. _P. Allison . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 00
Dec. 3, 1917 15611 Thirteen 011 C0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
Dec. 4, 1917 15620 C. S. Clark . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Dec. 6, 1917 15639 A. Burton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Dec. 7, 1917 15645 Perkins Bros. Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 240 00
Dec. 10, 1917 15674 Sinclair Gulf Reﬁning Co . . . . . . . . . . . . . . . . . . . . . . . . . . . 240 00
Dec. 10, 1917 15679 J. C. Prichard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Dec. 13, 1917 15707 Corev Leggett . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Dec. 14, 1917 15711 Gree -Amer1can Rec. Club . . . . . . . . . . . . . . . . . . . . . . . .. 10 00
Dec. 14, 1917 15717 P. B. Madison . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Dec. 15, 1917 15737 J. W. Burton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 60
Dec. 17, 1917 15742 J. D. Scruggs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Dec. 17, 1917 15745 B. B. Curry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Dec. 17, 1917 15849 F. Lotto . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Dec. 17, 1917 15752 F. C. Patton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Dec. 18, 1917 15769 J. F. Lindsey . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Dec. 20, 1917 15792 R. P. Appleby. . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Dec. 22, 1917 15802 Central Texas Mineral Development Co. . . . . . . . . 65 00
Doc. 24, 1917 15815 El Paso Drug Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 50
Dec. 24, 1917 15819 C. W. Benson, Jr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Dec. 24, 1917 15820 E. L. Gregg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Dec. 26, 1917 15821 ' Caldwell. ughe's and Patterson . . . . . . . . . . . . . . . . . . . . . 60 00
Dec.. 26, 1917 15825 Dallas Waste MlllS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 440 00
Dec. 26, 1917 15834 A. L. Green . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
Dec. 26, 1917 15835 John H..Cochran. Jr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Dec. 26, 1917 15836 L. G. K1ng_ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Dec. 27, 1917 15846 E. H. Perkins . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . . . . . . . . . . 1 00
Dec. 27, 1917 15847 H. H. Alexander . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Dec. 27, 1917 15848 J. W. Chalfort . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Dec‘. 28, 1917 15850 St. Paul 011 and Gas Development Co . . . . . . . . . . . . . . . 125 00
Dec. 29, 1917 15867 Gibraltcr Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 214 67
Dec. 29, 1917 15862 Broussard, Little & Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Dec. 29, 1917 15877 A. C. Churchwell . . . . . . . . . . .' . . . . . . . ., . . . . . . . . . . . . . . . 1 00
Dec. 29, 1917 15878 J. E. Slavln . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Dec. 29, 1917 15879 J. S. Cornell. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00
Dec. 29, 1917 15880 M. ennett. , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Dec. 29. 1917 15881 Wm. Eilers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 00
Dec. 29, 1917 15882 A. R. Sugg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00
Dec. 29, 1917 15883 J. E. King . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 10
Dec. 29, 1917 15884 J. A. Fields . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Dec. 29, 1917 15885 Chas. L. Gre ory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Dec. 31, 1917 15889 Main-Tex. Oi Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 70 00
Dec. 31, 1917 15902 Hoffman Heater Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Dec. 31, 1917 15905 George H. Corey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
8 2,508 37
Mar. 5, 1917 3436 Less error in return—Tucker Mer. Co . . . . . . . . . . . . . .. 7 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 2,501 37
Schedule of Errors and Omissions in Reports to State Treasurer.
Remittance Over Under
Date Number. Errors and Omissions. Deposit. Deposit.
1915 498 . . . . . . . . . . Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
Aug.31
1917 14291 and 14425 $2,500 should be $70 . . . . . . . . . . . . . . . . . . 3 2,430 00
1915 11519 . . . . . . . . .. Duplgcated . . . . . . . . . . . . . . . . . . . . . . . . .. 62 50
1915 859 . . . . . . . . .. Duplicated . . . . . . . . . . . . . . . . . . . . . . . . .. 250 00
1915 11552 . . . . . . . . .. Duplicated . . . . . . . . . . . . . . . . . . . . . . . . .. 78 15
1916 5629 . . . . . . . . .. Duplicated . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00
1916 4124 . . . . . . . . .. Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50 00
1915 1167-1193. . . _ . Franchise tax receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
1915 1826-1830. . . . . Franchise tax receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
1915 1857-1868. . . . . Franchise tax receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
1915 7160-7179. . . . . Franchise tax receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
1915 7211-7224. . . . . Franchise tax receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,900 00
1915 6209-7274. . . . . Franchise tax receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
1917 3241-3279. . . . . Franchise tax recelp ts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
1917 3301-3330. . . . . Franchise tax receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
1917 3834-3864. . . . . Franc so tax receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.722 50
1917 5540-5739. . . . . Franchse tax receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
1917 6183-6453. . . . . Franchse tax receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
1917 7695-7698. . . . . Franchse tax receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
1915 . . . . . . . . .. Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00


SECRETARY or STATE’s DEPARTMENT. 9
Schedule of Errors and Omissions in Reports to State Treasurer—Continued.


Remittance. ' Over Under
Number. Errors and Omissions. Deposit. Deposit.
' . . . . . . . . .. Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. S 2 00
3065 . . . . . . . . . . Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
. . . . . . . . 1 85
1 . . . . . _ . . .. Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 50
11621 and 11917 Omitted . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 25
‘ . . . . . . . . . . Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
62 . . . . . . . . . . Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
498 . . . . . . . . . . Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
1864 . . . . . . . . . . Omitte . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
2204 . . . . . . . . . . Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
2923 , , _ _ . , . . . .lOmltted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
5529 . . . . . . . . . . Om . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
5980 . . . . . . . . . . Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
6157 . . . . . . . . . . Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
14272 . . . . . . . . . . Omltted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
14707 . . . . . . . . . . Om1tted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
14848 . . . . . . . . . Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 25
15482 . . . . . . . . . . Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
7 . . . . . . . . . . Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
3697 . . . . . . . . . . Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 50
3390 . . . . . . . . .. Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 75
5035 . . . . . . . . . . Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
8087 . . . . . . . . . . Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
8296 . . . . . . . . . . Omitted . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . 2 00
10965 . . . . . . . . .. Omitted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
13661 . . . . . . . . . . Omltted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 50
11753 . . . . . . . . . . Omitted. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
2139 . . . . . . . . . . Duplicated deduction, March . . . . . . . . . . . . . . . . . . . . ._. 10 00
3112 . . . . . . . . . . Duplicated deposit . . . . . . . . . . . . . . . . . . . $ 1 7:)
4923 . . . . . . . . . . Duplicated deposit . . . . . . . . . . . . . . . . . . . 1 00
9452 . . . . . . . . . . Duplicated deposit . . . . . . . . . . . . . . . . . . . 1 00
102 . . . . . . . . . . Duplicated deposit . . . . . . . . . . . . . . . . . . . 1 00
1560 . . . . . . . . . . Duplicated deposit. . . . . . . . . . . . . . . . . . . 1 00
15085 . . . . . . . . . . Duplicated deposit . . . . . . . . . . . . . . . . . . . 7 25
5542 . . . . . . . . .. Duplicated deposit . . . . . . . . . . . . . . . . . . . 1 75
2463 . . . . . . . . . . Excess deposit . . . . . . . . . . . . . .’ . . . . . . . . . 2 00
4202 . . . . . . . . . . Excess deposit . . . . . . . . . . . . . . . . . . . . . . . 5 00
5000 . . . . . . . . . . Excess deposit . . . . . . . . . . . . . . . . . . . . . . . 1 00
3048-3061. . . . . Excess deposit . . . . . . . . . . . . . . . . . . . . . . . 100 00
8192-8247. . . . . Excess deposit . . . . . . . . . . . . . . . . . . . . . . . 125 00
8494-8513. . . . . Excess deposit . . . . . . . . . . . . . . . . . . . . . . . 17 55
7040—7262. . . . . Excess deposit . . . . . . . . . . . . . . . . . . . . . . . 10 00
7426-7589. . . . . Excess deposit . . . . . . . . . . . . . . . . . . . . . . . 10 00
4933 . . . . . . . . . . Excess deposit . . . . . . . . . . . . . . . . . . . . . . . 40
14591 . . . . . . . . . . Excess deposit . . . . . . . . . . . . . . . . . . . . . . . 50
2885. . .- . . . . . . . Excess deposit . . . . . . . . . . . . . . . . . . . . . . . 50
6769 . . . . . . . . . . Excess deposit . . . . . . . . . . . . . . . . . . . . . . . 3 00
14542 . . . . . . . . . . Excess deposit . . . . . . . . . . . . . . . . . . . . . . . 100 00
9 33 . . . . . . . . . . Excess deposit . . . . . . . . . . . . . . . . . . . . . . . _ 2 50
11953 . . . . . . . . . . Excess deposit . . . . . . . . . . . . . . . . . . . . . . . 2 00
4918 . . . . . . . . . . Excess deposit . . . . . . . . . . . . . . . . . . . . . . . 3 00
3 3,227 85
Net under deposit . . . . . . . . . . . . . . . . . . . . 9,711 95
3 12,939 80 3 12,939 80

Temple-State Bank—Statement from June 7, 1915, to October 8, 1917.


June 7 To transfer . . . . . . . . . .. 3 5,000 00 1916 _
April 19 To deposit . . . . . . . . . . .. 5,088 29 April 30 By balance . . . . . . . . . .. s 90.420 64
April 20 To deposit . . . . . . . . . . . . 7,887 50
April 22 To deposit . . . . . . . . . . . . 8,162 50
April 24 To deposit . . . . . . . . . . 15,497 65
April 25 To deposit . . . . . . . . . . . . 13,805 75
April 26 To deposit . . . . . . . . . . . . 10,978 95
April 27 To deposit . . . . . . . . . . . . 13,300 00
April 28 To deposit . . . . . . . . . . . . 6,735 75
April 29 To deposit . . . . . . . . . . . . 3,964 25
:5 90,420 64 s 90.420 64

10
SEoRETARY 0E STATES DEPARTMENT.
Temple State Bank—Statement from June 7, 1915, to October 8, 1917—Continued.

1916
June
June
June
June
June
June
June
June
June
June
June
June 19
June 21
June 22
June 23
June 24
June 26
June 28
June 29
June 30
a-n-u—w-u-A
\IO-‘CNAN‘QOOOQONJh-l
QwHH
1917
April 1
To balance . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To transfer . . . . . . . . . . .
To balance . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit............
To‘ deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . -
To deposit . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To balance . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To balance . . . . . . . . . . . »
To balance . . . . . . . . . . .
To transfer . . . . . . . . . . .
To balance. . . . . . . . . . .
To transfer . . . . . . . . . . .
To balance . . . . . . . . . . .
April 18|To deposit. . ._ . . . . . . . . .
April 27
April 28
April 30
1917
May
May
May 2
May 3
May
p-A
go r-n-l
Nhy24T
May 28

To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To balance . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
To deposit . . . . . . . . . . . .
0 transfer . . . . . . . . . -. .
To transfer . . . . . . . . . . .
$ 90,420
11622
20,000
64
2425
00
00

$ 113,706
$ 28,286
0 1
89
3
70
5 , 000
60 , 000
65 , 000
50 . 000
115,000
7- o
’ Ad
6.087
10,314
65 , 000
115,000
70
00
00
00
00
00
00
149,856
$ 354,841

1916
May 12
May 31
1916
June 30
1916
July 10
July 31
1916
Sept.10
Sept.30
1917
Feb. 28
1917
Mar. 31
1917
April 10
April 30
1917
May 31

By check No. 1 . . . . . . .
By balance . . . . . . . . . . .
By balance . . . . . . . . . . .
By check No. 2 . . . . . . .
By balance . . . . . . . . . . .
By check No. 25 . . . . . . .
By balance . . . . . . . . . . .
By balance . . . . . . . . . . .
By balance . . . . . . . . . . .
By check No. 4 . . . . . . .
By balance . . . . . . . . . . .
By balance . . . . . . . . . . .
l s
is
3 85 .420
28 ,286
S 38 ,550
33 , 550
7 , 567
41,117
2,567
9
7 , 567
65 , 000
65 , 000
3 115,000
.6 115,000
39,856
5'6 354,841

38 , 550
115,000
§_iZ§T§5€__'
64
‘25
89
is 113,706
14
70
84
70
000
00
00
00
00
00
25
25
70
is 354,841
70
SECRETARY or STATES DEPARTMENT. _ 11 _
Temple State Bank—Statement from June 7, 1915, to October 8, 1917—Continued.


1917 1917
June 1 To balance . . . . . . . . . .. S 354,841 70 July 12 By exchange . . . . . . . . .. $ 230,000 00
July 12 To transfer . . . . . . . . . . . 10,000 00 July 12 By cash . . . . . . . . . . . . . . 20,000 00
July 12 By check No. 6 . . . . . .. 99.841 70
July 31 By balance. . . . . . . . . . . 10,000 00
S 364,841 70 8 364,841 70
1917 1917 .
Aug. 1 To balance . . . . . . . . . .. $ 15,000 00 Sept. 15 By check No. 7 . . . . . .. 3 10,000 00
Oct. 8 By transfer . . . . . . . . . . . 5,000 00
8 15,000 00 8 15,000 00

Summary of’ Transfers of Funds.

Data ' Amount.
June 7, 1915 From ‘American National Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 5,000 00
June 16, 1916 From American National Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,000 00
Feb. 6, 1917 From American National Bank. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60.000 00
Mar. 1, 1917 From American National Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50,000 00
May 24, 1917 From American National Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50,000 00
May 28, 1917 From American National Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . * 250,000 00
July 12, 1917 From American National Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000 00
Oct. 8, 1917 To American National Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.000 00


ERRORS AND OMISSIONS.
As may be expected with the large number of items that are handled
each year in this Department, clerical errors and omissions have oc-
curred. Many of these would have been discovered by the oﬁice force
had it been the custom to check the work back from time to time, and
also make periodical. reconciliations of the suspense items with the
amount of money on hand. The errors and omissions for the period
covered by this audit have been taken into account in the month of
December, 1917, and corrections made in the report for that month,
to the State Treasurer.
RECOMMENDATIONS.
The system of records and method of handling the business of this
Department are in the main very good, but should be supplemented in
order to' avoid errors or to discover same if made. Would recommend
that a cash journal be kept, according to the form furnished the cashier,
upon which would be entered the total of the remittances received each
day, according to the remittance register. The checks should be en-
tered in detail as issued, thus avoiding the'necessity of wri-tinga stub.
Special columns are provided for charging and crediting the bank with
the deposits and checks. The totals of the several columns should be
posted to the proper accounts on the ledger ‘at the close of the month.
A ledger account should be kept, which shall be credited with the total
collections for each month and charged with all amounts returned and
paid into the State Treasury. The balance of this account would then
show at all times the amount of the undisposed of remittances. A
12 DEPARTMENT OF INSURANCE AND BANKING.
schedule of the open items on the remittance register should then be
made and the total thereof compared with the balance shown on .the
ledger. This method would bring out any omissions, duplications or
other errors.
' VOUCHERS.
A record has been kept of the bills and salary lists that have been
approved by this Department and passed to the Comptroller for pay-
ment, but duplicates of same have not been kept in a systematic order.
Would recommend that a system of vouchers be installed and that no
amount be approved for payment except ‘it be covered by a voucher.
The original should go to the Comptroller and the duplicate be ﬁled
in this Department in numerical order.
CONCLUSION.
In conclusion, I take pleasure in stating that in the‘ course of this
work every facility and assistance was cheerfully afforded me by the
Secretary of State, Hon. George F. Howard; the cashier, Mr. F. H.
. Hargon, and others of the State Department, for which I hereby extend
my grateful appreciation.
Respectfully submitted,
(Signed) R. M. HAMBY, Auditor.

DEPARTMENT OF INSURANCE AND BANKING.
REPORT or SUBcoMMITrEE No. 4:.
Hon. W. M. Fly, Chairman, Central Executive Committee of the House.
DEAR SIR: We, your Subcommittee No. 4 of the House of Rep-
resentatives, appointed by you to investigate the State Department of
Insurance and Banking, beg to submit the following:
We have with much care and thought examined and investigated this
Department,_and have informed ourselves as to the various duties of
this Department, have studied the banking and insurance interests in
the State, in connection with the Department, and have discussed with,
and gotten the views of a great number of the leading bankers and
insurance men of the State on the present management of this Depart-
ment, and the supervision of same.
We have thoroughly examined all books and vouchers belonging to
the Department. We found the books accurately and neatly kept, and
all duplicate vouchers so ﬁled as to be easily referred to, thus showing
that the ofﬁce force is eﬁicient, and takes a pride in the work; we have
compiled the report of same, which, with the testimony of Mr. C. O.
Austin, Commissioner of Insurance and Banking, we attach to, and
make a part of this report, and we now refer you to same for a more
detailed account of the condition and management of the Department.
We have also discussed with both bankers and insurance men the
advisability of separating the Department into a Department of Insur-
DEPARTMENT or INsURANeE AND BANKING. 13
ance, and a Department of Banking, and ﬁnd that there is argument,
and possibly good logic, on both sides of the question, for separation,
and against separation of the Department.
Having carefully considered all the facts at hand, we have reached
the conclusion that the Department should not be separated, but kept
intact as at present, with the addition of the Fire Bating Board, and‘
with the classiﬁcation of the diﬁerent kinds of insurance in the Depart-
ment into parts, or bureaus.
We believe the Banking Division of the Department is very efficiently
managed under the supervision of the present Commissioner, Mr. C. O.
Austin, and needs no changes; therefore, we will conﬁne our recom-
mendations in the main to the Insurance Division of the Department.
*We recommend that the Commissioner of Insurance and Banking
be appointed by the Governor for a term of six years, said appointee
being selected from three men recommended by the majority of the
State Bankers’ Association of Texas, and a majority of the insurance
companies incorporated under and by the authority of the laws of the
State of Texas, sitting in joint session for that purpose. The appoint-
ment made in this manner will take the Department out of politics,
and will, in our opinion, always secure a man ﬁtted for the position.
ORGANIZATION UNDER BUBEAUS.
We recommend that the Insurance Division of the Department be
divided into three parts, or bureaus:
(1) Life Insurance Bureau.
(2) Fire Insurance Bureau.
(3) Miscellaneous Insurance Bureau.
with a competent expert, with certain required qualiﬁcations, as the
head of each of the subdivisions of the Insurance Department, said head
being appointed by the Commissioner of Insurance and Banking for a
term of six years, unless removed for cause by the Commissioner, and
to be paid a salary of $3600 per year, requiring each chairman of the
Board to be experienced in insurance business, and especially ﬁtted
for the particular work of his bureau.
The membership of each part, or bureau, of the Insurance Depart-
ment shall consist of the Commissioner of Insurance and Banking, the
Attorney General, and the heads of the bureaus, whose duties shall be
the general supervision of all classes of insurance in their respective
departments or bureaus. '
The Life Insurance part, or bureau, shall have general supervision
of the life insurance companies doing business in the State.
The Fire Insurance part, or bureau, shall have general supervision
of the ﬁre insurance companies of ‘the State, shall make rates, classi-
ﬁcations, and do all things necessary to efficiently and economically
enforce the ﬁre insurance laws of this State.
*This paragraph relating to the manner of selecting the Commissioner of In-
surance and Banking was stricken out in the Central Committee by an amend-
ment offered by Senator Hopkins.
14 DEPARTMENT or INSURANCE AND BANKING.
The third part, or bureau, being the Miscellaneous department of
the insurance, shall have control of all other classes of insurance such
as accident, hail, tornado, marine and like kinds of insurance.
Each part, or bureau, shall have a sufficient number of employes to
efliciently and economically carry on the business of the Department.
The employes of each part, or bureau, shall be appointed by the head.
of the bureau, or part, with the consent of the Commissioner of In—
surance and Banking and the Attorney General, who constitute the
Board.
We also recommend the appointment of three'insurance examiners,
whose. duties shall be to examine the various life and other insurance
companies of the State, and whose additional duties shall be to com-
pile their reports and do such other duties as may be outlined by the
Commissioner of Insurance and Banking, with an adequate salary for
such duties.
We recommend that each insurance agent in the State of Texas pay
one dollar each year for a license, issued by the Commissioner of In—
surance and Banking, authorizing him to write insurance in the State
of Texas, which license shall be known as an insurance agent’s license.
We are of the opinion that there are other additional and minor
changes that can be made for the betterment of this Department, the
details of which can be better arranged when a bill is drawn to make
the changes above suggested, in the event that this report is accepted
by the Central Executive Committee.
We areof the opinion that the affairs of this Department, under the
able supervision of the present Commissioner, Mr. C. O. Austin, are
being very ably administered.
We believe both the banking laws and the insurance laws of the
State of Texas are being justly administered, and all parties affected
are receiving‘due consideration by this Department.
We have inspected the work and duties of each and every employe
of the Department, and recommend them for their courteous, prompt,
and efficient service, and we believe, that Texas should compliment her-
self in being able to secure the services of such a man as Mr. C. O.
Austin in this capacity. -
Mr. C. O. Austin, the Commissioner of Insurance and. Banking, is
a faithful ofiicial who knows every detail and ramiﬁcation of the bank-
ing system. The books, reports and papers of this Department are
kept in a systematic and businesslike way. We recommend this De-
partment as an example of splendid business administration, thorough
and painstaking. ‘
Respectfully submitted,
(Signed) I. D. FAIRoHILn,
Chairman House Subcommittee No. 4.
R. L. PrLLow, J R.,
Vice Chairman House Subcommittee No. 4.
DEPARTMENT or INsURANeE AND BANKING. 15
DUTIES OF COMMISSIONER OF INSURANCE AND BANKING WITH REFERENCE
TO INSURANCE LIATTERS.
[Below is a recital of the general scope of the duties performed by
the Commissioner of Insurance and Banking, which was ﬁled with the
report of Subcommittee No. -’l-.—Secretary of Senate Central Committee]
The duties of the Commissioner with reference to insurance matters
to a very large extent at least are set out in Article 4493 of the Re-
vised Statutes and consist of the following duties in detail:
He shall execute all laws pertaining to insurance and see that they
are faithfully executed.
Shall ﬁle and preserve in his office all articles of incorporation of
insurance companies and all other papers required by law to be de-
' posited with him.
He shall calculate the net values of all policies issued by insurance
companies. ,
He shall see to it that the company has such net value in hand
before he issues licenses to the company. i 0
He shall calculate the reserve on ﬁre insurance policies issued in
this State. .
He shall see to it that all premiums received on unexpired risks are
properly charged in the statements of the companies.
When a 'company’s capital is impaired he shall see to it that the
company makes good its whole capital stock as required by law and
if not done he shall immediately institute legal proceedings to deter-v
mine what further shall be done.
He shall make examinations'of all insurance companies supervised
by him and if he deems it important shall publish the result of such
examination.
He shall issue certiﬁcates of authority to all insurance companies,
associations and insurance organizations, permitting them to do busi-
ness in the State of Texas. ' ,
He is also required to issue license to every agent of every such
insurance company or association. There are probably between four
and ﬁve hundred insurance companies which are required to be licensed
every year and. these companies have about 60,000 agents’ licenses
issued every year. ,
He is required to suspend or revoke certiﬁcates of authority to any
insurance company which fails to comply with the law and to report
‘to the Attorney General any such violations.
He shall furnish the companies all necessary blank forms for state-
ments and other information necessary to show that the companies are
complying with the law.
He is required to preserve a full record of his proceedings and a
statement of the condition of each company or agency visited or
examined. A
At the request of any person he is required to furnish certiﬁed copies
of any records of his office upon payment of the required fee.
16 DEPARTMENT or INSURANCE AND BANKING.
He is required to make annual reports to the Governor showing the
names and compensations of his clerks, receipts and expenses of his
Department for the year, his official acts, the condition of companies
doing business in the State and all other information exhibiting the
affairs of the Department and shall send a copy of his annual reports
to the Insurance Commissioners of all other States and shall also fur-
nish to the Commissioners of other States the insurance laws of the
State of Texas. , ‘
He is required to prescribe the form of annual statement to be made
by insurance companies and make change of form of such statement
whenever in his judgment it is necessary.
He is required to compute the reserve liability of all life insurance
companies and to calculate all reinsurance reserves.
He is required to examine and approve all securities deposited in
the State Treasury by insurance companies under the law and to make
and carry out regulations with reference to the withdrawal of such
securities and the substitution of other securities therefor.
He is required to furnish a copy of his report to the Legislature.
He is required to calculate the amount of taxes required by law to be
paid by all insurance companies each year before they are licensed to
do business in this State and to certify the correct amount of taxes
which each company must pay the State to the State Treasurer and
must see to it that these taxes are actually paid into the State Treasury
before the annual license is issued to the company.
He is required to collect all fees which the law requires him to
collect in connection with the conduct of the business of the Depart-
ment pertaining to insurance matters, vand to pay over these fees to the
State Treasurer required by law.
He also conducts a large correspondence with the insurance com-
panies under his supervision and with the general public in connection
with the‘ enforcement of the insurance laws and the supervision of
the business of insurance in this State and giving the public accurate
information upon matters pertaining to his Department when request
is made for '
There are many details in connection with the enforcement of the
insurance laws and the carrying out of the duties above set out which
details and duties involve an immense amount of work on the part of
the Commissioner and his ofiice force and about which it is difficult to
give any accurate or special information except as these duties arise
from day to day in the conduct of the business of the Department.
DUTIES OF (‘OMIMISSIONER OF INSURANCE AND BANKING ‘WITH REFERENCE
TO BANKING MATTERS. ‘
He has general supervision over all State banks and is required and
it is his duty to see that they are operated with safety and in con-
formity with law.
He is required to investigate all applications for State banking cor-
porations in order to determine the banking needs of the place where
DEPARTMENT or INsURANcE AND BANKING. 17
it is proposed to establish a bank, also as respects the integrity, ﬁnancial
worth and business reputation of its proposed ofﬁcers and directors,
and report the results of his ﬁndings to the State Banking Board to
enable them to intelligently pass upon such applications for charters.
He is required to carefully check all charter and other papers per-
taining to the organization of new banks to see that they are executed
in accordance with law and in proper condition to submit to the State
Banking Board.
He shall also require a signed statement by all subscribers to the
capital stock of State banks, which must show each stockholder to be
worth over and above exemptions at least twice the amount of stock
subscribed for. ‘
He shall require that the capital stock of all State banks be paid
up in full in lawful money.
He is required to ﬁle and preserve in his ofﬁce all articles of incor-
poration of State banks and amendments thereto, and he shall execute
and furnish a certiﬁed copy thereof to the incorporators of all State
banks.
He is required to issue a certiﬁcate of authority to all banks char-
tered, which certiﬁcate shall designate the form of guaranty adopted
by the bank for the protection of its depositors, there being two forms,
towit: Guaranty Fund Plan and Bond Security Plan.
Upon forms prepared by him he shall require each and every bank-
ing corporation, not less than twice annually, and oftener if considered
necessary, to ﬁle in his office a sworn statement of its ﬁnancial. condi-
tion. The tabulation of the condition of more than 860 banks as
shown by these reports entails an enormous amount of work upon the
Commissioner and the clerical department of his ofﬁce.
He is required to examine all State banking institutions once dur-
ing each calendar quarter, either in person or by a properly authorized
State bank examiner.
All reports of bank examiners showing condition of banks examined
by him are required to be ﬁled in the ofﬁce of the Commissioner, and
all such reports require the most careful study of the Commissioner,
who shall ascertain therefrom whether such banks are in a solvent con-
dition and faithfully complying with the law in their operation. This
branch of the work is of greatest importance and carries much respon-
sibility as well as resultant volumes of correspondence. The many
‘ other duties in connection with the proper handling of 3500 such re-
ports annually involves an enormous amount of work on the part of
the Commissioner and his ofﬁce force.
He is required to collect proper fees from each bank examined, also
fees for all charters issued and amendments thereto, and the collection
of all other fees required by law, and to deposit all such fees with the
State Treasurer.
He shall require all banks establishing savings departments to fur-
nish and ﬁle in his office a certiﬁed copy of a resolution establishing
such savings department.
18 DEPARTMENT or INsURANoE AND BANKING.
He shall require all salaried oflicers and other employes of State
banks to execute and ﬁle with his oflice bonds covering their trust as
officers or employes, and such bond shall require his approval. He
shall also furnish banks with certiﬁed copies of all such bonds. This
requirement entails an enormous amount of work.
He shall require all banks operating under the bond security plan
to execute bonds annually, as required by law, for the protection of
its depositors, and such bonds shall be by him carefully examined,
approved and filed in his office.
He shall require all banks operating under the guaranty fund plan
to execute annually, as required by law, a statement of their average _
daily deposits. These statements must be by him carefully examined,
and he is required to calculate, based upon these statements, the cor-
rect amount of contribution due by all banks for the guaranty fund
year for which such statement is made. This branch involves an
enormous amount of labor. I
. He is required by statute to certify numerous criminal violations of
law to the county or district attorney in the county where the crime
is committed, for prosecution.
Wherever the capital stock of any State bank is shown to be im-
paired, by losses or otherwise, he is required" to demand of such bank
immediate restoration of its capital stock to the amount provided for
in its articles of association.
He is required to take charge of insolvent or failed banks, and
liquidate them according to law, to appoint liquidating agents, if
necessary, and to do all things necessary to preserve the interests of
the depositors and the depositors guaranty fund of the State of Texas.
It is also his duty to see that all banks keep proper records and.
books of accounts, and to see that the same are carefully preserved.
There are innumerable details in connection with the enforcement
of the banking laws and the carrying out of such duties and details,
which involve an enormous amount of work upon the part of the
Commissioner and his office force, and about which it is difﬁcult to
furnish accurate or special information except as such duties arise
from day to day in the conduct of the affairs of his ofﬁce.
CHARACTER or woRK noNE BY DEPARTMENT OF INsURANcE AND BANK-
ING IN EACH OF ITS Two DIVISIONS. '
In addition to supervising the work of the Department, the Com- .
missioner is required to approve charters issued to warehouse corpora- '
tions under the Warehouse Act, and also to approve bonds of public
warehousemen under the Warehouse Act, and he is also ex-ofi‘icio chair-
man of the State Fire Insurance Commission.
INSURANCE DIVISION.
Receive, audit and examine and file annual and all other reports
required by law of insurance companies and associations.
.\ _‘
_\ \~ -
DEPARTMENT or INsURANcE AND BANKING. 19
Issue certiﬁcates of authority to all companies and associations
annually.
There are now: 19 mutual ﬁre companies.
134 stock ﬁre companies.
19 county mutual ﬁre associations.
52 casualty companies.
60 life companies.
20 assessment life, health and accident companies.
60 fraternal associations.
34 reciprocal associations, and
64 local mutual aid associations,
licensed to transact business.
Issue licenses to the agents of the above mentioned companies. The
number of agents’ licenses issued is between ﬁfty and sixty thousand-
annually. _
Examine all insurance companies and fraternal societies doing busi-
ness in Texas.
Audit and scrutinize reports of examinations and require compli-
ance with the insurance laws.
Register every policy issued by life insurance companies which have
their policies registered. Examine, accept and receipt for securities
deposited with the Commissioner covering the legal reserves on all
registered policies, maintaining safety deposit boxes for the safe keep-
ing of these securities in the cities where the home offices of the insur-
ance companies are located, and make and keep the records pertaining
to such registration of policies and the deposit of such securities. Value
all life and ﬁre insurance policies issued by each company organized
in Texas and doing business in this State.
Examine and approve all securities deposited in the State Treasury
by-all kinds of insurance companies which make deposits in the State
Treasury, and also approve withdrawals of same when withdrawn, keep-
ing accurate and proper records of all such transactions.
Issue licenses to agents to place excess insurance in unlicensed com-
panies under the law and to see that the law is complied with before such
licenses are issued, and that the taxes payable under such licenses are paid
to the Commissioner and by him turned over to the State Treasurer.
Keep correct and comprehensive records of all transactions pertain—
ing to insurance, and prepare a full report of same to the Governor
annually. '
Conducting a voluminous correspondence with the various companies
and-their agents and representatives in the enforcement of the insurance
laws. Also a wide correspondence with the public whenever informa-
tion is desired concerning insurance or concerning the affairs, manage-
ment and condition of any company or association doing business in
this State.
Binding annual statements ﬁled by all insurance companies and
keeping same in an accurate and orderly manner.
20 DEPARTMENT OF INsURANeE AND BANKING.
Collect all fees required by law, and deposit with State Treasurer
quarterly.
Audit and certify to State Treasurer all occupation taxes of insur-
ance companies, and which amounted to $609,304 for year ending
August 31, 1917; also all taxes for support of State Fire Insurance
Commission, and which amounted to $120,068.44 for year ending
August 81, 1917.
Examine and ﬁle charters of all new companies organized in Texas;
also all amendments to charters.
Accept service for suit and register all citations and forward same
to companies, amounting to several hundred annually.
BANKING DIVISION.
Investigate the standing and character of applicants for charters for
State banks and the business necessity existing in the community where
it is proposed to organize State banks for new or additional banking
facilities, and report same to State Banking Board.
Charter all State banks authorized by State Banking Board, and
officially open the new institutions.
Keep record of all directors and ofﬁeers of State banks.
Approve all reservev agents for State banks and keep proper records
thereof.
Copy and certify official bonds of all bank employes and ﬁle the
bonds in the Department, and keep expiration dates thereof.
Examine, approve and ﬁle all proposed amendments to charters of
State banks.
Examine all State banks once each quarter; there are now 867 such
institutions.
Carefully scrutinize all examiners’ reports of banks examined, and
reconcile by mail all balances shown thereby as due from other banks.
Write thousands of letters to banks concerning violations of law,
unsafe practices and other matters shown up by examinations.
Make an annual report to the Governor of all matters concerning
State banks.
Collect fees provided by law for examining banks, and deposit same
with the State Treasurer.
Collect all charter fees from new banks and fees for amendments to
charters of existing concerns, and turn same into the State Treasury.
Collect amounts due by new banks to the depositors’ guaranty fund
of the State of Texas, and pay same over to the State Treasurer as
custodian of such fund.
Annually require as provided by law an itemized statement of the
daily deposits of all State banks on which assessments for the main-
tenance of the guaranty fund are made and calculate the average daily
’ balances, the amount which each bank shall pay into the depositors’
guaranty fund thereon, and require that same be remitted and deposited
with the State Treasurer.
Keep an account with each bank member of the depositors’ guaranty
DEPARTMENT or INsURANGE AND BANKING. 21
fund, and reconcile same with the books of the bank at proper periods
to show that the bank has contributed its lawful proportion to the
maintenance of the guaranty fund.
Take charge of all insolvent banks and liquidate same according I
to law.
Audit amounts due depositors by insolvent or failed banks, and pay
to each depositor the amount due and paid by the guaranty fund.
Realize to best advantage upon the assets of banks in liquidation, and
pay dividends therefrom to guaranty fund and other creditors upon
order of a. proper court.
Make assessments upon member banks to reimburse guaranty fund
for amounts advanced to the depositors of the insolvent concerns.
Make ﬁve calls each year for published sworn statements of the
ﬁnancial condition of banks in conformity with the law and in accord
with the call for statements of national banks by the Comptroller of
the Currency. Carefully audit all such statements, transcribe same into
the permanent records of the Department and see that the sworn state-
ment of the publisher is also ﬁled.
BUILDING AND LOAN ASSOCIATIONS AND INVESTMENT COMPANIES.
Require annual statements of all building and loan associations, check
and audit same.
Approve by-laws of all associations.
Examine all associations annually.
Receive and ﬁle charters of all new building-loan associations and
amendments thereto, and collect ﬁling fees thereon.
Require statements of loan and investment companies.
Register policies thereof and collect fees therefor.
Require maintenance of proper reserves thereby.
Appoint custodian of securities deposited for reserve by loan and
investment associations, and keep proper record thereof.
RURAL CREDIT UNIONS.
Charter rural credit unions.
Approve by-laws therefor.
Prescribe forms for keeping accounts thereof.
Require annual reports therefrom.
AUDITOR’S REPORT.
To the Members of Subcommittee No. 1;, Austin, Texas.
GENTLEMEN: According to your instructions, I have made a com-
plete check of all books in the Department of Insurance and Banking,
and have the following report to submit to you:
I have examined all warrants coming under the different appro-
priation numbers as ﬁxed by the Comptroller’s Department, as per
the attached schedules. I have found these various amounts all prop-
erly entered in the ledger; and have noted, for you, the amounts of
22 DEPARTMENT OF INsURANoE AND BANKING.
the different appropriations, together with the amounts used in each,
and the amount, if any, allowed to lapse. I have checked these amounts
from September, 1914, up to the 30th of October, 1917, covering the
entire Ferguson administration. I have also examined all insurance
i statements for this period, to see that the proper amounts have been
charged, both as an occupation tax and as assessment for‘ the main-
tenance of the State Fire Insurance Commission, this record being
kept in the Department, while the money is paid directly into the
Treasury. ' '
I have checked the statements from all State banks, and State trust
companies, from September 1, 1916, to November 1, 1917, covering
the time of Mr. C. O. Austin’s tenure of office. There are about 4500
of these statements, and with the exception of some twelve or thirteen,
I have found the correct fees charged, based on the capital stock and
surplus of these banks. These are purely clerical errors, and are now
being corrected by the present chief clerk for the Department. I have
veriﬁed the footings of these amounts received, checked same against
the bank deposits, and the bank balances against the Treasurer’s receipt,
and am attaching a statement of the bank accounts for this period, to
show how this money has been handled; also a statement showing how
the charter fees that come into the Department ‘from the insurance
companies, the building and loan associations, and the investment com-
panies are handled.
I have also audited a number of the traveling expense accounts of
the seventeen bank examiners now on the force, and am attaching a
copy of these audited accounts 'to this report.
I have found all books in this Department neatly and correctly kept,
and have received most courteous treatment from everyone in anyway
connected with the Department, and am greatly indebted to them for
help in expediting this work. .
Respectfully submitted,
(Signed) MRS. Lucy B. DAUGHERTY.
From September 1, 1914. to September 1, 1915.

Amount Amount
Approprlated Expended

Appropriation W 61. _
Salary of Commissioner W. W. Collier for the year 1914-1915.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . l . . . . . . . . 8 4,000 00
_Ar._nount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,000 00
Approprlatlon ‘.V 62. , .
alary of _Commissioner as ex-oﬁicio superintendent of bank-
mg for the year 1914-1915. .
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00
_Arnount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00
Appropriation W64.
Salary of Chlef Clerk for the year 1914-1915. _
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - 2,000 00
_Arnount expended . . . . . . . .. . . . . . . . . . . . .' . . . . . . . . . . . . . . 2,000 00
Approprlatlon W 65. ,
. Sala of actuary _ r the year 1914-1915..
Jy appropriation . . . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . 2,500 00
_Ar_nount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,500 00
Appropriation W 66.
Salary of actuary’s clerk for the year 1914-1915. _
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,500 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,500 00

DEPARTMENT OF INSURANCE AND BANKING.
23
From September 1, 1914, to September 1, 1915—Continued.
Amount
Appropriated
Amount
Expended
Appropriation W 67.
Salary of bank clerk for the year 1914-1915.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation W 68. .
Salaries of three_as_sistant bank clerks for the year 1914-1915.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation W 69.
Salary of stenographer for the year 1914-1915.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation W 70. .
Salary of certiﬁcate clerk for the year 1914-1915.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation W 71.
Sala of bookkeeper and general clerk for the year 1914-1915.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
‘Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation W 72
Salary oflgﬁnseral clerk and stenographer for the year 1914-
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation W 76. ,
Traveling expenses incurred by the Commissioner or any
assistant or employee while out of Austin on busi-
ness_for the Department. For the_ ﬁscal year be-
gbnligng September, 1914, and ending September.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation W 77.
Expenses of the Commissioner in enforcing the banking and
insurancelaws for the year 1914-1915.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deﬁciency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended. . . . . . . . . . . . . . . . . . . . . . . . . . . . I . . . . . .
Allowed to lapse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation W 78.
Postage, statione , telephone, express. and long distance
calls' for t_ e, year 1914-1915.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation W 79 -
Rent on telephones for the year 1914-1915.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_Amount expended . . . . . . . . . . . . . . . . . . . . . . .
Appropriation W 80. i _
Binding the annual statements of the insurance companies
for the year 1914-1915.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation W 81.
Ice for the year 1914-1915.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended. . . . . . . . . . . . . . ..' . . . . . . . . . . . . . . . . ..
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- n - a a - c a I O
Appropriation W 82.
Contingent expense fund for the year 1914-1915.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1,800 00
3,600 00
1,200 00
1,200 00
1,500 00
00
1,500 00
00
00
2,000
3,900
5,900
3,500
60
50
36
00
00
$

250 00
1,800
3,600
1,200
1,200
1,500
1,167
3
1,200
658
941
1.500
3,499
3,500
60
50
23
12
36
00
00
00
72
228
00
52
48
(E
10
90
88
12
65
60
40
00
24
DEPARTMENT OF INsURANcE AND BANKING.
From September 1, 1914, to September 1, 1915—Continued.

Amount
Appropriated
Amount
Expen ded

Appropriation W 83.
Publishing Insurance Laws for the year 1914-1915.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Nothing used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appro riation W 84. _ _
0 ice furniture, including typewriters, calculating machines
and all necessary repairs for the year'1914-1915.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation W 85. . _
Salaries of 17 bank examiners for the year 1914-1915.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation W 86. _
Traveling1 Silrgenses of 17 bank examiners for the year 1914-
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$
500 00
500 00
$
34 . 000 00
31,875 00
Occupation tax collected from insurance companies for the year 1914-1915-
Total amount of taxes collected. . ._ . . . . . . . . . . . . . . . . . . _. . . . . . . . . . . . .
Assessment for mgintenance of State Fire Insurance Commission for the 3031‘
4-191 .
Total amount collected . . . . . . .-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - - - - - - -
From September 1, 1915, to September 1, 1916.
Appropriation X 77. _
Salary of 1(gitlirérmissloner Jno. S. Patterson for the year 1915-
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation X 78. _ _
Salary of Commissioner as ex-officio superintendent of bank-
ing for the year 1915-1916.
By appropriatlon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation X 79. .
S ary of llgpléuty Insurance Commissioner for the year 1915-
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation X 80.
ala of actuary for the year 1915-1916.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation X 81.
Sala of actuary’s clerk for the year 1915-1916.
_v appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation X 82.
Salary of bookkeeper for the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . .I . . . . . . . . . . . .
_Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation X 83.
Salar of Deputy Bank Commissioner for the year 1915-1916.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Approprlation X 84.
Salary of ten assistant clerks for the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation X 85.
Sala of porter for the year 1915-1916.
3’ appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_AI_nount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation X 86. .
a of 17 bank examiners for the year 1915-1916.
y "ilppirzopriatignci . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
oun expen e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 , 000
500
2,500 00
2,500 00
1,500 00
1,500 00
2,500 00
12,000 00
480
34 , 000 00
is
499
500
34, 000
$ 26,958
4
9
31,875
$ 486,371
105,149
4 , 000
500
2,500
2,500
1,500
1,500
2,500
10,661
1,338
12,000
480
33,011
98
57
43
00
32
668
00
39
68
00
00
00
00
00
86
14
00
00
22
8 78
$ 34,000
DEPARTMENT or INsuRANcE AND BANKING.
25
From September 1, 1915, to September 1, 1916—Continued.
Amount Amount
Approprlated Expended
Appropriation X 87. _
Salary of one bankcxammer for the year 1915-1916.
By approprlatlon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,000 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,000 00
Appropriation X 88. _
Traveling expenses Incurred by the Commissioner or any
assistant or employee while out of Austin on bllSl-
ness for the Department. For the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,500 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,038 84
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 461 16
_ $ 1,500 00
Appropriation X 89.
Traveling1 Silrpenses of 17 bank examiners for the year 1915-
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28,000 00
' Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,740 12
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,259 88
_ 8 28,000 00
Appropriation X 90.
Traveling1 Srlrpenses of one bank examiner for the year 1915-
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,650 00
Amount expended . . . . . . . . . . . . . .~ . . . . . . . . . . . . . . . . . . . . 1 ,596 91
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 09
8 1,650 00
Appropriation X 91.
Rent on telephones for the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 00
Appropriation X 92.
Binding annual statements of insurance companies for the
year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
_Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
Appropriation X 93.
Ice for the year 1915-1916.
By appropriatlon . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . 36 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 89
Allowed to .lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 11
, $ 36 00
Approprlation X 94.
Contingent expense fund for the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 00 .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155 23
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94 77
3 250 00
Appropriation X 95.
Publishing insurance laws (2 years) for the years 1915-1916
and 1916-_1917.
By appropnation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00
Amount expended ﬁrst year . . . . . . . . . . . . . . . . . . . . . . . . . . 8 57
Amount expended second year . . . . . . . . . . . . . . . . . . . . . . . 440 32
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 11
_ $ 500 00
Appropriation X 96. _ _
Ofﬁce furniture, includmg typewrlters. claculating machines,
and up keep for the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00
_Arnount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00
Approprlatlon X 97. _
Enforcemleélt of igsurance and banking laws for the year
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,000 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 710 99
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,289 01
$ 2,000 00
Appropriation X 98.
Postage, iglpgraph, stationery, etc., for the year 1915_
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,500 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,323 02
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176 98
.‘5 4,500 00


26
DEPARTMENT or INSURANCE AND BANKING.
From September 1, 1915, to September 1, 1916—Continued.

Amount
Appropriated
Appropriation_X 99. _
Examination and travelmg expenses for building and loan
associations for the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Occupation tax collected from insurance companies for the year
1915-1916.
Total amount of taxes collected . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assessmentfor the maintenance of the State Fire Insurance Com-
111188101! for the year 1915-1916.
Total amount collected . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
From September 1, 1916, to September 1, 1917.
Appropriation Y 71.
ala of Commissioner C. 0. Austin for the year 1916-1917.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
_Amount expended . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 72. _ _
Salary of Commissioner as ex-ofﬁclo superintendent of bank-
ing for the year 1916-1917.
By appropriatlon . . . . . . . . . . . . . . . . . . . . . . .4 . . . . . . . . . . . .
_Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 73. _ .
alary of llgtlaputy Insurance Commissloner for the year 1916-
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 74.
Salar .of actuary for the year 1916-1917.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 75.
Salar of actuary’s clerk for the year 1916-1917.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 76. ~
- Salar of bookkeeper for the year 1916-1917.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_Amount expended . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 77.
Salary of Deputy Bank Commissioner for the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount ex ended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allowed to apse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 78.
Sala of 10 assistant clerks for the year 1916-1917.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 79.
Salar of porter for the year 1916-1917.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_Arnount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 80. _
Salaries of 17 bank examiners for the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 81. _ ~
Salary;) one bank examiner (deficiency! for the year 1916-
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 82.
Traveling expenses of Commissioner or Deputy when out of
Austin on business for the Department for the year
B 1916-1917,
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

520 00
$
u e l n n u n a a o a
n I o a o I I I o ~ 0
4,000 00
$
500 00
2,500 00
2,500 00
1,500 00
1,590 00
2,500 00
12,000 00
480 00
34, 000 00
2,000 00
1 ,500 00
Amount
Expended
494
2
$ 515,972
104 , 745
500
2,500
2,500
1,500
1,500
1,041
1,458
$ 2,500
11, 332
667
$ 12,000
'480
33.088
911
a 54,000
2,000
279
1,220

4,000.
20
5 80
$ 520
00
00
00
00
00
00
69
31
00
25
75
00
92
08
00
00
55
45
00
is 1,500
DEPARTMENT OF INSURANCE AND BANKING.
27
From September 1, 1916, to September 1, 1917—Continued.
Amount Amount
Appropriated Expended
Appropriation Y 83. ,
Travlegp'g expenses of 17 bank examiners for the year 1916-
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 28,000 00 _
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 26,917 04
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 .082 96
3 28,000 00
Appropriation Y 84.
Travelinglgilrgenses for one bank examiner for the year 1916-
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,650 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 .532 28
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117 72
$ 1,650 00
Appropriation Y 85.
Rent on telephones for the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 00
_Amount expended . . . . . . . . . . . . . . . . v . . .- . . . . . . . . . . . . . 60 00
Appropriation Y 86.
\ Binding annual insurance statements for the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . 50 00
Amount expended . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
Appropriation Y 87.
Ice for the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 60
Allowed to lapse. . . . . '. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
' 3 36 00
Appropriation Y 88.
Contingent expense fund for the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249 91
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 09
_ $ 250 00
Appropriation Y 89. . _
Office furniture, including typewriters, calculating machines,
and upkeep for the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 458 19
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 81
$ 500 00
Appropriation Y 90. .
Enforcemleéit of 1igsurance and banking laws for the year
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,000 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 518 44
Allowed to lapse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 .481 56
$ 2,000 00
Appropriation Y 91. _
Postage, telegrams, long distance calls, stationery, etc., for
the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,500 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,438 02
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 98
. $ 4,500 00
Appropriation}? 92.-
Examinatligp'zof building and loan societies for the year 1916-
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 520 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 00
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 512 00
_ $ 520 00
Occupation tax collected from insurance companies for the year
1916-1917. .
Total amount of taxes collected . . . . . ..~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 609,304 00
Assessment for the maintenance of the State Fire Insurance Com-
mission for the year 1916-1917.
Total amount collected... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120,068 44


28
DEPARTMENT OF INSURANCE AND BANKING.

Citizens Bank and Trust Co., Depository for Insurance Division.
Credit, Chas. 0. Austin, Commissioner of Insurance and Banking.
1916 1916
Sept. 1 By balance . . . . . . . . . . . . . 5 00 Sept. 2 D. B. Trammett . . . . . . . . 10 00
Sept. 12 By deposlt . . . . . . . . . . . . . . 462 90
Sept. 20 By deposit . . . . . . . . . . . . . . 27 00
Oct. 3 By deposit . . . . . . . . . . . . . . 57 00 Oct. 4 M. N. Terrell . . . . . . . . . . . 20 00
Oct 10 By deposlt . . . . . . . . . . . . . . 162 00 Oct. 5 Central Trust Co . . . . . . . . '6 25
Oct 19 By deposit . . . . . . . . . . . . . 59 75
Oct 24 By deposit . . . . . . . . . . . . . . 27 00
Oct 26 By deposit . . . . . . . . . . . . . . 2 00
Oct 31 By deposit . . . . . . . . . . . . . . 786 21
Nov. 2 By deposit . . . . . . . . . . . . . . 203 00
Nov. 8 By deposit. .' . . . . . . . . . . . . 8 25
Nov. 14 By deposit . . . . . . . . . . . . . . 34 00
Nov. 23 By deposit . . . . . . . . . . . . . . 51 00
Nov. 25 By deposit . . . . . . . . . . . . . . 3 00 Nov. 30 Check to J. M. Edwards 1,421 36
Dec 5 By deposit . . . . . . . . . . . . . . 139 00
Dec 9 By deposit . . . . . . . . . . . . . . 595 97
Dec. 19 By deposit . . . . . . . . . . . . . . 6 00
Dec. 22 By deposit . . . . . . . . . . . . . . 102 00
Dec. 30 By deposit . . . . . . . . . . . . . . 171 5.0
1917 ' 1917
Jan. 2 By deposit . . . . . . . . . . . . . . 22 00 i‘an. 2 D. B. Trammett . . . . . . . . 20 00
Jan 4 By deposit . . . . . . . . . . . . . . 36 00 an. 2 L. B. Mllam . . . . . . . . . . . . 30 00
Jan 6 By deposit . . . . . . . . . . . . . . 81 50 Jan. 2 J. F. MeReynoids . . . . . . . 30 00
Jan 11 By deposit . . . . . . . . . . . . .. 154 00 Jan. 18 Ft. Worth National Bank 10 00
Jan 13 By deposit . . . . . . . . . . . . . . 5 00 ‘
Jan 16 By deposit . . . . . . . . . . . . . . 3 00
Jan 18 By deposit . . . . . . . . . . . . . . 21 79
Jan 23 By deposit . . . . . . . . . . . . . . 2,987 10
Jan 25 By deposit . . . . . . . . . . . . . . 6 50
Jan. 30 By deposit . . . . . . . . . . . . . . 22
Feb 1 By deposit . . . . . . . . . . . . . . 125 50
Feb. 3 By deposit . . . . . . . . . . . . . . 197 25
Feb 6 By deposit . . . . . . . . . . . . . . 291 50
Feb 8 By deposit . . . . . . . . . . . . . . 178 00
Feb 10 By deposit . . . . . . . . . . . . . . 27 00
Feb 13 By deposit . . . . . . . . . . . . . . 230 00
Feb. 15 By deposit . . . . . . . . . . . . . . 208 53
Feb 17 By deposit . . . . . . . . . . . . . . 409 00
Feb 20 By deposit . . . . . . . . . . . . . . 412 33
Feb. 24 By deposit . . . . . . . . . . . . . . 1 .070 91
Feb. 28 By deposit . . . . . . . . . . . . . . 1,485 50
Mar 6 By deposit . . . . . . . . . . . . . . 859 25 Mar. 1 Check to J. M. Edwards 6,880 35
Mar 8 By deposit . . . . . . . . . . . . . . 587 00
Mar 10 By deposit . . . . . . . . . . . . . . 332 00
Mar. 13 By'deposit . . . . . . . . . . . . . . 197 00
Mar. 15 By deposit . . . . . . . . . . . . . . 146 00
Mar. 20 By deposit . . . . . . . . . . . . . . 294 00
Mar. 22 By deposit . . . . . . . . . . . . . . 92 00
Mar 24 By deposit . . . . . . . . . . . . . . 43 00
Mar 29 By deposit . . . . . . . . . . . . . . 215 00
Mar. 1 By deposit . . . . . . . . . . . . . . 55 00
April 3 By deposit . . . . . . . . . . . . . . 345 75
April 5 By deposit . . . . . . . . . . . . . . 102 75 _ ’ _
April 10 By deposit . . . . . . . . . . . . . . 49 00 April 11 City National Bank . . . . . 15 00
April 17 By deposit . . . . . . . . . . . . . . 30 00 -
April 24 By deposit . . . . . . . . . . . . . . 100 00
April 28 By deposit . . . . . . . . . . . . . . 12 00
May 3 By deposit . . . . . . . . . . . . . 2,384 75
May 5 By deposit . . . . . . . . . . . . . . 249 75
May 8 By deposit . . . . . . . . . . . . . . 152 00
May 15 By deposit . . . . . . . . . . . . . . 119 00
May 19 By deposit . . . . . . . . . . . . . . 206 00
May 22 By deposit . . . . . . . . . . . . . . 21 00
May 24 By deposit . . . . . . . . . . . . . . 53 00
May 26 By deposit . . . . . . . . . . . . . . 104 00
May 31 By deposit . . . . . . . . . . . . .. 102 00 May 31 Check to_J. M. Edwards. 8,137 50
June 2 By deposit . . . . . . . . . . . . . . 216 75 June 4 City National Bank. . . . . 15 00
June 9 By deposit . . . . . . . . . . . . . . 112 00 ~
June 9 By deposit . . . . . . . . . . . . . . 5 50 June 15 L. B. Mulon . . . . . . . . . . . . 30 00
June 26 By deposit . . . . . . . . . . . . . . 340 00
June 28 By deposit . . . . . . . . . . . . . . 30 00
July 3 By deposit . . . . . . . . . . . . . . 131 00 July 3 D. B. Trammett . . . . . . . . 30 00
July 5 By deposit. . .. . . . . . . . . . . . 46 00 July 3 J. F. McReynolds . . . . . . . 3O 00
July 7 By deposit . . . . . . . . . . . . . . 53 00
July 12 By deposit . . . . . . . . . . . . . . 18 00
July 26 By deposit . . . . . . . . . . . . . . 36 00
July 29 By deposit . . . . . . . . . . . . . . 3 00
Aug. 2 By deposit . . . . . . . . . . . . . . 294 00
Aug. 9 By deposit . . . . . . . . . . . . . . 96 00
Aug. 16 By deposit . . . . . . . . . . . . . . 68 00
Aug. 22 By deposit . . . . . . . . . . . . . . 39 50
Aug. 28 By deposit . . . . . . . . . . . . . . 26 00 LAug. 31,Check to J. M. Edwards. 3,106 75


DEPARTMENT OF INSURANCE AND BANKING.
29
Citizens Bank and Trust Co., Depository for Insurance Division—Continued.
Credit, Chas.-O. Austin, Commissioner of Insurance and Banking.


Sept. 6 By deposit . . . . . . . . . . . . . . $ 376 68
Sept. 11 By deposit . . . . . . . . . . . . . . 48 00
Sept. 18 By deposit . . . . . . . . . . . . . . 62 00
Sept. 28 By deposit . . . . . . . . . . . . . . 128 50
Oct. 6 By deposit . . . . . . . . . . . . . . 163 00
Oct 11 By deposit . . . . . . . . . . . . . . 54 00
Oct 16 By deposit . . . . . . . . . . . . . . 35 50
Oct 20 By deposit . . . . . . . . . . . . . . 7 50
‘Oct 25 By deposit . . . . . . . . . . . . . . 33 00
Oct 30 By deposit . . . . . . . . . . . . . . 35' 00
$ 20,797 39 $ 19,792 21
1,005 18
Nov. 1 Balance . . . . . . . . . . . . . . . . $ 1,005 18 $20,797 39
Citizens Bank and Trust Co. (Special)
Charter Fees, Building and loan, and Fees of Investment Companies.
Sept. 12 By deposit . . . . . . . . . . . . . . 3 10 80 I
Sept. 20 By deposit . . . . . . . . . . . . . . 4 00 _
Oct. 3 By deposit . . . . . . . . . . . . . . 147 50 Oct. 7 W. H. Leftwich . . . . . . . . . $ 15 ()0
Oct 10 By deposit . . . . . . . . . . . . . . 20
Oct 19 By deposit . . . . . . . . . . . . . . 110 00
Nov. 8 By deposit . . . . . . . . . . . . . . 11 40
Nov. 22 By deposit . . . . . . . . . . . . . . 1 00 Nov. 30 J. M. Edwards . . . . . . . . . . 257 ()0
Dec. 2 By deposit . . . . . . . . . . . . . . 90 00
Dec. 5 By deposit . . . . . . . . . . . . . . 100 00
Dec. 9'By deposit . . . . . . . . . . . . . . 14 10
Dec. 19 By deposit . . . . . . . . . . . . . . 70 00
i 1917 1917
Jan. 3 By deposit . . . . . . . . . . . . . . 00
Jan 5 By deposit . . . . . . . . . . . . . . 230 00 _
Jan. 12 By deposit . . . . . . . . . . . . . . 50 00 Jan. 12 W. H. Leftwich . . . . . . . . . 15 00
Jan. 20 Bydeposit . . . . . . . . . . . . . . 120 00
Feb. 3 By deposit . . . . . . . . . . . . . . 120 00
Feb 6 By deposit . . . . . . . . . . . . . . 184 20
Feb 8 By deposit . . . . . . . . . . . . . . 80 70
Feb. 10 By deposit . . . . . . . . . . . . . . 240 00
Feb. 15 By deposit . . . . . . . . . . . . . . 300 00
Feb. 23 By deposit . . . . . . . . . . . . . . 102 35
Feb. 27 By deposit . . . . . . . . . . . . . . 180 00
Mar. 3 By deposit . . . . . . . . . . . . . . 271 17 Mar. 1 J. M. Edwards . . . . . . . . . . 1 .773 95
Mar. 9 By deposit . . . . . . . . . . . . . . 13 80
Mar. 19 By deposit . . . . . . . . . . . . . . 20 00
Mar. 23 By deposit . . . . . . . . . . . . . . 170 00
Mar. 27 By deposit . . . . . . . . . . . . . . 20 00
April 3 By deposit . . . . . . . . . . . . . . 76 50 ' _
April 5 By deposit . . . . . . . . . . . . . . 1 60 (April 5 W. H. Leftwlch . . . . . . . . . 15 00
Apl‘ll 12 By deposit . . . . . . . . . . . . . . 50 00
April 18 By deposit . . . . . . . . . . . . . . 70 00
May 3 By deposit . . . . . . . . . . . . . . 9 70
May 5 By deposit . . . . . . . . . . . . . . 2 00
May 22 By deposit . . . . . . . . . . . . . . 270 00
May 24Bydeposit.‘............ 220 00
May 26 By deposit . . . . . . . . . . . . . . 230 00 May 31 J. M. Edwards . . . . . . . . .. 1,111 17
June 7 By deposit . . . . . . . . . . . . . . 9 50
June 28 By deposit . . . . . . . . . . . . . . 50 00
June 30 By deposit . . . . . . . . . . . . . . 120 00 _
July 7 By deposit . . . . . . . . . . . . . . 45 90 July 7 W. H. Leitwlch . . . . . . . . . 15 00
July 19 By deposit . . . . . . . . . . . . . . 70 00 July 7 First National Bank. . . . . 7 00
Aug 8 By deposit . . . . . . . . . . . . . . 50 00
A118 9 By deposit . . . . . . . . . . . . . . 156 20
Aug 16 By deposit . . . . . . . . . . . . . . 51 00
Aug 23 By deposit . . . . . . . . . . . . . . 140 00
Aug 28 By deposit . . . . . . . . . . . . . - 00 Aug. 31 J. M. Edwards . . . . . . . . . . 1,088 50
Sept 6 By deposit . . . . . . . . . . . . . . 6 80
Sept. 11 By deposit . . . . . . . . . . . . . . 180 00
Sept. 18 By deposit . . . . . . . . . . . . . . 53 00 _
Oct. 6 By deposit . . . . . . . . . . . . . . 79 70 Oct. 5 W. H. Leftwich . . . . . . . . . 15 00
Oct. 20 By deposit . . . . . . . . . . . . . . 1 00
$ 4,618 12 $ 4,312 62
305 50
Nov. 1 Balance . . . . . . . . . . . . .. 3 305 50 $ 4,618 12
30 DEPARTMENT 0E INsURANoE AND BANKING.

May 5 By


American National Bank, Depository for Examination Fees.
Credit, Temple State Bank, Temple, Texas.
1916 1916
Sept. 16 By deposit . . . . . . . . . . . . . . 3 3,035 00
Sept. 22 By deposit . . . . . . . . . . . . . . .595 00
Sept. 29 By deposit . . . . . . . . . . . - . . . 1,307 50
ct. 6 By deposit . . . . . . . . . . . . . . 93 00
Oct. 13 By deposit . . . . . . . . . . . . . . 540 00
Oct. 19 By deposit . . . . . . . . . . . . . . 672 50
Oct. 24 By deposit . . . . . . . . . . . . . . 922 50
Oct. 26 By deposit . . . . . . . . . . . . . . 262 50
Oct. 27 By deposit . . . . . . . . . . . . . . 270 .00
Oct. 31 By deposit . . . . . . . . . . . . . . 935 00
>Nov. 2 By deposit . . . . . . . . . . . . . . 377 50
Nov. 4 By deposit . . . . . . . . . . . . . 145 00
Nov. 8 By deposit . . . . . . . . . . . . . . 500 00
Nov. 10 By deposit . . . . . . . . . . . . . . 540 00
Nov 11 By deposit . . . . . . . . . . . . . . 185 00
Nov 14 By deposit . . . . . . . . . . . . . . 572 50
Nov 16 By deposit . . . . . . . . . . . . . . 215 00
Nov 18 By deposit . . . . . . . . . . . . . . 180 00
Nov 21 By deposit . . . . . . . . . . . . . .. 867 50
Nov 23 By deposit . . . . . . . . . . . . . . 342 50
Nov. 25 By deposit . . . . . . . . . . . . . . 322 50
Nov. 28 By deposit. . . . . . . 827 50
Dec. 1 By deposit . . . . . . . . . . . . . . 245 00 Dec. Draftito Treasurer . . . . . .. $15,790 00
Dec. 2 By deposit . . . . . . . . . . . . . . 1'75 00
Dec. 5 By deposit . . . . . . . . . . . . . . 962 50
Dec 7 By deposit . . . . . . . . . . . . . . 392 50
Dec 9 By deposit . . . . . . . . . . . . . . 540 00
Dec 12 By deposit . . . . . . . . . . . . . . 850 00
Dec 14 By deposit . . . . . . . . . . . . . . 242 50
Dec 16 By deposit . . . . . . . . . . . . . . 617 50
Dec.19Bydeposit... 872 50
Dec. 22 By deposit . . . . . . . . . . . . . . 632 50
Dec 28 By deposit . . . . . . . . . . . . . 1,230 00
Dec 30 By deposit . . . . . . . . . . . . .. 417 50 -
1917 1917
Jan. 2 By deposit . . . . . . . . . . . . . . 502 50
Jan. 4 By deposit . . . . . . . . . . . . . . 647 50
Jan. 11 By deposit . . . . . . . . . . . . .. 137 50
Jan 13 By deposit . . . . . . . . . . . . . . 155 00
Jan 16 By deposit . . . . . . . . . . . . . . 560 00
Jan 18 By deposit . . . . . . . . . . . . . . 297 50
Jan 20 By deposit . . . . . . . . . . . . . . 285 00
Jan 23 By deposit . . . . . . . . . . . . . . 702 50
Jan 25 By deposit . . . . . . . . . . . . . . 157 50
Jan 27 By deposit . . . . . . . . . . . . . . 192 50
Jan. 29 By deposit . . . . . . . . . . . . . . 770 00
Feb. 1 By deposit. . . . . . . . . . . . .. 482 50
Feb. 3 By deposit . . . . . . . . . . . . . . 190 00
Feb. 6 By deposit . _ . . . . . . . . . . . . . 697 50
Feb. 8 By deposit. . .. 350 00
Feb. 10 By deposit . . . . . . . . . . . . .. 317 50
Feb. 13 By deposit . . . . . . . . . . . . . . 400 00
Feb. 15 By deposit . . . . . . . . . . . . . . 507 50
Feb. 17 By deposit . . . . . . . . . . . . . . 232 50
Feb. 20 By deposit . . . . . . . . . . . . . . 705 00
Feb. 24 By deposit . . . . . . . . . . . . . . 462 50 _
Feb. 28 By deposit . . . . . . . . . . . . . . 793 50 Mar. By draft to Treasurer. . . . 16,478 50
Mar. 3 By deposit . . . . . . . . . . . . . . 452 50 Mar. Account changed ‘to read
Mar 6 By deposit . . . . . . . . . . . . . . 865 00 Chas. 0. Austin. Com-
Mar 8 By 36 00 ' missioner Insurance
Mar 13 By . and Banking.
Mar. 15 By
Mar. 17 By
Mar. 20 By
Mar. 22 By
Mar. 24 By
Mar. 27 By
Mar. 29 By
Mar. 31 By
April 3 By
April 5 By
April 10 By
April 12 By
April 14 By
April 16 By
April 18 By
April 24 By
April 26 By
A ril 28 By
ay 1 By
May 3 By
DEPARTMENT 0E INSURANCE AND BANKING.
31
American National Bank, Depository for Examination Fees—Continued.
Credit, Temple State Bank, Temple, Texas.

l-AL-AH
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . ; .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
Bydeposit..............
By deposit
By deposit
By deposit
By deposit
By deposit
By deposit
By deposit
By deposit
By deposit
By deposit . . . . . . . . . . . . . .
By deposit
By deposit . . . . . . . . . . . . . .
By deposit '
By deposit...............
By deposit . . . . . . . . . . . . . .
By dcposil..............
By deposit
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit
o a u - o o n I - . a . o I
- - - s . . I u n ¢ u . - .
u ' o . . . - u a u - a I 0
o n . s . . - - - . - . u -
u s a u l u a n u q o u o e
n o a a u o a n - n v q o a
2 By deposit . . . . . . . . . . . . . .
By deposit... . . . . . . . . . . ..
A By deposit . . . . . . . . . . . . . .
By dept sit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . .- . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
‘ By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit...............
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
By deposit . . . . . . . . . . . . . .
Balance . . . . . . . . . . . . . .


May 31
July 31
Aug. 31
Sept.29
Oct. 10
Oct. 20
Oct. 31


Check to J. M. Edwards,
Treasurer . . . . . . . . . . . .
C her-k toJ . M. Edwards
Check to J. M. Edwards
Check to J. M. Edwards
Check to J. M. Edwards
Check to J. M. Edwards.
Check to J. M. Edwards.
$18,912 50
13,305 00
6,232 50
5,837 50
2,565 ()0
2,017 50
2.002 50
$ 83,141 00
$ 83,733 35

59
250
32 DEPARTMENT OF INsURANcE AND BANKING.


American National Bank, Depository for Examination Fees—Continued.
Credit, Temple State Bank, Temple, Texas. . A
Recapitulation of Year's Business.
1916 1916
Dec. _1 Balance for three months. $15,790 00 Dec. 4 Draft to Treasurer . . . . . . . $15,790 00
Mar. 31 Balance for three men Lhs. 16,478 50 Mar. 31 Draft to Treasurer . . . . . . . 16,478 50
May 31 Balance for three months. 18,912 50 May 31 Draft to Treasurer . . . . . . . 18,912 50
July 31 Balance for two months. . 13,305 00 July 31 Draft to Treasurer . . . . . . . 13,305 00
Aug. 31 Balance for one month. . . ,23 50 Aug. 31 Draft to Treasurer . . . . . . . ,23 50
Sept. 29 Balance for one month. . . 5,837 50 Sept. 29 Draft to Treasurer . . . . . . . ,83 50
Oct. 10 Balance for ten days. . . . . 2,565 00 Oct. 10 Draft to Treasurer . . . . . . . 2,565 00
Oct. 20 Balance for ten days. . . . . 2,017 50 Oct. 20 Draft to Treasurer . . . . . . . 2,017 50
Oct. 31 Balance for ten days. . . . . 2,002 50 Oct. 31 Draft to Treasurer . . . . . . . ,002 50
Total . . . . . . . . . . . . . $83, 141 00 Total . . . . . . . . . . . . . $83, 141 00


TRAVELING ExPEN-sEs OF
ELI MARKs, BANK ExAMINER, SEPTEMBER,
191 6.
Waco to Rockdale . . . . . . . . . . . . . . . . . . . . . . . . .68 miles, railroad fare . . . . . . . . . . . $ 2
Rockdale to Rosebud . . . . . . . . . . . . . . . . . . . . . . .30 “ “ . . . . . . . . . . .
Rosebud to Waco . . . . . . . . . . . . . . . . . . . . . . . . . .38 “ “ . . . . . . . . . . . 1
Waco to Cameron . . . . . . . . . . . . . . . . . . . . . . . . . .53 “ “ . . . . . . . . . . . 1
Cameron to Rogers . . . . . . . . . . . . . . . . . . . . . . . . .16.6 “ “ . . . . . . . . . . .
Rogers to Temple . . . . . . . . . . . . . . . . . . . . . . . . . .13.6 “ “ . . . . . . . . . . .
Temple to Belton and return . . . . . . . . . . . . . . . .16 “ “ . . . . . . . . . . .
Temple to Moody . . . . . . . . . . . . . . . . . . . . . . . . . .15.2 “ “ . . . . . . . . . . .
Moody to Pendleton . . . . . . . . . . . . . . . . . . . . . . . 9 “ “ . . . . . . . . . . .
Auto used to save a day . . . . . . . . . . . 3
Pendleton to Waco . . . . . . . . . . . . . . . . . . . . . . . . .37.3 miles, railroad fare . . . . . . . . . . . 1
Waco to Otto . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24.9 “ “ . . . . . . . . . . .
Return anto used . . . . . . . . . . . . . . . . . 2
Waco to Mart and return . . . . . . . . . . . .- . . . . . . .37.4 miles. railroad fare . . . . . . . . . . . 1
Waco to Marlin and return . . . . . . . . . . . . . . . . . .52 “ “ . . . . . . . . . . . 1
Waco to Hillsboro and return . . . . . . . . . . . . . . . .34 “ “ . . . . . . . . . . . 2
Waco to Cleveland . . . . . . . . . . . . . . . . . . . . . . . . .229 “ “ . . . . . . . . . . . 6
Cleveland to Shepherd . . . . . . . . . . . . . . . . . . . . . .12 anto used . . . . . . . . . . . . . . . . . . . . . 3
Shepherd to Cold Springs and return . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 5
Shepherd to Livingston . . . . . . . . . . . . . . . . . . . . .16 miles, railroad fare. . . . . . . . . . . .
Livingston to Lcggett and return . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 2
Livingston to Houston . . . . . . . . . . . . . . . . . . . . . .72 miles. railroad fare... . . . . . . . . . 2
Houston to Nacogdoches . . . . . . . . . . . . . . . . . . . .139 “ “ . . . . . . . . . . . 4
Nacogdoches to Waco . . . . . . . . . . . . . . . . . . . . . .258 “ “ . . . . . . . . . . . 7
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 51
This account is correct.
TRAvELING ExPENsEs or W. A. WILLIAMs, BANK EXAMINER, SEPTEM-
BER, 1916.
Rock Island to Hallettsvilie . . . . . . . . . . . . . . . . . 24 miles, railroad fare . . . . . . . . . . . .3 0
Hallettsvilie to San Antonlo . . . . . . . . . . . . . . . . .137 “ “ . . . . . . . . . . . 4
San Antonio to Harwood . . . . . . . . . . . . . . . . . . . . 65 “ “ . . . . . . . . . . . 1
Harwood to Gonzales . . . . . . . . . . . . . . . . . . . . . . . 12 “ “ . . . . . . . . . . .
Gonzales to Shiner . . . . . . . . . . . . . . . . . . . . . . . . . 21 “ “ . . . . . . . . . . .
Shiner to Moulton . . . . . . . . . . . . . . . . . . . . . . . . . 10 “ “ . . . . . . . . . . .
Moulton to Yoakum . . . . . . . . . . . . . . . . . . . . . . . 21 “ “ . . . . . . . . . . .
Yoakum to San Antqnio . . . . . . . . . . . . . . . . . . . .120 “ “ . . . . . . . . . . . 3
San Antonio to Cat Springs . . . . . . . . . . . . . . . . .248 _ “ o “ . . . . . . . . . . . 7
Cat Springs to New Ulm . . . . . . . . . . . . . . . . . . . .11 miles, railroad fare . . . . . . . . . . . .
New Ulm to Welcome . . . . . . . . . . . . . . . . . . . . . .Auto use . . . . . . . . . . . . . . . . . . . . . . . 3
Welcome to Industry and return . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 3
New Ulm to La Grange . . . . . . . . . . . . . . . . . . . . . 25 miles, railroad fare . . . . . . . . . . . .
La Grange to Elhnger and return. . . .' . . . . . . . . 25 “ “ . . . . . . . . . . .
La Grange to Round Top . . . . . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . , . . . . . . . . . . 3
Round Top to Carmine . . . . . . . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 3
Carmine to Burton . . . . . . . . . . . . . . . . . . . . . . . . . 6 miles. railroad fare . . . . . . . . . . . .
Burton to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . 81 “ “ . . . . . . . . . . . 2
Austm to San Antonio and return . . . . . . . . . . . . 158 “ “ . . . . . . . . . . . 4
Austin to San Marcos . . . . . . . . . . . . . . . . . . . . . . 30 “ “ . . . . . . . . . . .
San Marcos to San Antonio . . . . . . . . . . . . . . . . . 4 “ “ . . . . . . . . . . . 1
San Antonio to New Braunfels and return. . . . . 62 “ “ . . . . . . . . . . . 1
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 45
20
This account shows $41.25, the diﬁerence being the fare from Yoakum
to Cat Springs and from San Antonio to that place 3 the examiner went
DEPARTMENT OF INSURANCE AND BANKING. 33
home for Sunday and only charged up his fare from Yoakum, as he
would otherwise have started his week from there.
TRAVELING EXPENsEs OF 0. OURRIN, BANK EXAMINER, SEPTEMBER,
1916.
Teague to Fairﬁeld and return . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . .3 2 00
Teague return to own district . . . . . . . . . . . . . . . . . . . . . ._ . . . . . _. . . . . . . . . . . . . . . . . . . . . 4 60
Cumby to Carson . . . . . . . . . . . . . . . . . . . . . . . . . . 66 miles, railroad fare . . . . . . . . . . . . 2 00
Pittsburg to Gilmer . . . . . . . . . . . . . . . . . . . . . . . . 2 “ “ . . . . . . . . . . . 60
Gilmer to Bettie . . . . . . . . . . . . . . . . . . . . . . . . . . .Auto used to save day . . . . . . . . . . . . 2 00
Bettie to Leesburg . . . . . . . . . . . . . . . . . . . . . . . . .Auto used. . . . . . . . . . . . . . . . . . . . . . . 3 5O
Leesburg to Cumby . . . . . . . . . . . . . . . . . . . . . . . . 50 miles, railroad fare . . . . . . . . . . . . . 1 50
Cumby to Emory . . . . . . . . . . . . . . . . . . . . . . . . . . 46 “ “ . . . . . . . . . . . 1 40
Emory to Yantis via Quitman . . . . . . . . . . . . . . .Auto used. .. . . . . . . . . . . . . . . . . . . . . 7 50
Alba to Big Sandy . . . . . . . . . . . . . . . . . . . . . . . . . 36 miles. railroad fare . . . . . . . . . . . . 1 10
Big Sandy to Pritchett and return . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 2 20
Big Sandy to Winona and return . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . 3 00
Big Sandy to Como . . . . . . . . . . . . . . . . . . . . . . . .157 miles. railroad fare . . . . . . . . . . . . 4 70
Como to Cumby . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 “ “ . . . . . . . . . . . 60
Cumby to Terrell . . . . . . . . . . . . . . . . . . . . . . . . . .104 “ “ I . . . . . . . . . . . 3 15
Terrell to Wills Point . . . . . . . . . . . . . . . . . . . . . . . 16 “ “ . . . . . . . . . . . 50
Wills Point to Canton . . . . . . . . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . ' 1 50
Canton to Ben Wheeler and return . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 3 00
Canton to Wills Point . . . . . . . . . . . . . . . . . . . . . .Auto used. . _ . . . . . . . . . . . . . . . . . . . . . l 50
Wills Point to Edgewood . . . . . . . . . . . . . . . . . 7 miles, railroad fore . . . . . . . . . . . . 20
Edgewood to Big Sandy . . . . . . . . . . . . . . . . . . . . 40 “ “ . . . . . . . . . . . 1 20
Big Sandy to Commerce via Dallas . . . . . . . . . . .175 “ “ and auto. . . 8 15
Cumby to Marshall . . . . . . . . . . . . . . . . . . . . . . . .220 “ “ . . . . . . . . . . . 6 60
Marshall to Dallas . . . . . . . . . . . . . . . . . . . . . . . . .148 “ “ . . . . . . . . . . . 4 45
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 66 95
This account shows $62.15. I have ﬁgured the short-line mileage.
TRAVELING EXPENsEs OF S. A. LoNGMooRE, BANK EXAMINER, SEP-
TEMBER, 1916.
Houston to Alta Loma and return . . . . . . . . . . . . 69 miles, railroad fare . . . . . . . . . . . .3 2 10
Houston to Dodge and return . . . . . . . . . . . . . . .142 “ “ ' . . . . . . . . . . . 4 30
Houston to Galveston . . . . . . . . . . . . . . . . . . . . . . 50 “ “ . . . . . . . . . . . 1 25
Galveston to Anahuac and return . . . . . . . . . . . .Boat trip . . . . . . . . . . . . . . . . . . . . . . . . 2 50
Galveston to Houston . . . . . . . . . . . . . . . . . . . . . . 50 miles, railroad fare . . . . . . . . . . . . 1 25
Houston to Galveston and return . . . . . . . . . . . .100 “ “ . . . . . . . . . . . 2 50
Houston to Angelton and return . . . . . . . . . . . . .100 “ , “‘ . . . . . . . . . . . 3 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 16 90
This account is correct.
TRAVELING EXPENSES OF E. McKINNoN, BANK EXAMINER, SEPTEM-
BER, 1916.
Hillsboro to Waco and return . . . . . . . . . . . . . . . .67.2 miles. railroad fare . . . . . . . . . . .S‘ 1 60
Hillsboro to Dallas . . . . . . . . . . . . . . . . . . . . . . . . .65.9 “ “ . . . . . . . . . . . 2 00
Dallas to Van Alstyne . . . . . . . . . . . . . . . . . . . . . .48 “ “ . . . . . . . . . . . 1 45
Van Alstyne to \Veston and return . . . . . . . . . . .Auto used. . . _. . . . . . . . . . . . . . . . . . . . 4 00
Van Alstyne to Sherman . . . . . . . . . . . . . . . . . . . . 16 iniles._ railroad fare . . . . . . . . . . . 50
Sherman to Dallas . . . . . . . . . . . . . . . . . . . . . . . . .65.1 " “ . . . . . . . . . . . 1 95
Dallas to \Vaco . . . . . . . . . . . . . . . . . . . . . . . . . . . .93.5 “ “ . . . . . . . . . . . 2 80
Waco to Hillsboro and return . . . . . . . . . . . . . . . .67.2 “ “ . . . . . . . . . . . 1 60
Waco to Hillsboro . . . . . . . . . . . . . . . . . . . . . . . . . .33.6 “ “ . . . . . . . . . . . 1 00
Hillsboro to Dallas . . . . . . . . . . . . . . . . . . . . . . . . .659 “ “ . . . . . . . . . . . 2 00
Dallas to Val Alstyne . . . . . . . . . . . . . . . . . . . . . . .48 “ “ . . . . . . . . . . . 1 45
Van Alstyne to Sherman . . . . . . . . . . . . . . . . . . . .16 “ “ . . . . . . . . . . . 50
Sherman to Bonham . . . . . . . . . . . . . . . . . . . . . . .26.5 “ “ . . . . . . . . . . . 8O
Bonham to Dodd City and return . . . . . . . . . . . .12 “ “ . . . . . . . . . . . 4O
Bonham to Denison . . . . . . . . . . . . . . . . . . . . . . . .29.2 “ “ . . . . . . . . . . . 90 '
Denison to Sherman and return . . . . . . . . . . . . . .18 “ “ . . . . . . . . . . . 55
Denison to Pottsboro and return . . . . . . . . . . . . . 18 “ “ . . . . . . . . . . . 55
Denison to Hagerman and return . . . . . . . . . . . .26 “ “ . . . . . . . . . . . 80
Denison to Sherman . . . . . . . . . . . . . . . . . . . . . . . . 8.3 “ “ . . . . . . . . . . . 25
Sherman to Southrnayde and return . . . . . . . . . . Auto used . . . . . . . . . . . . . . . . . . . . . . . 2 50
Sherman to Dallas and return . . . . . . . . . . . . . . .160 miles, railroad fare . . . . . . . . . . . . 3 90
Denison to Waco . . . . . . . . . . . . . . . . . . . . . . . . . .168 “ “ . . . . . . . . . . . 5 20
Waco to Denison . . . . . . . . . . . . . . . . . . . . . . . . . .168 “ “ . . . . . . . . . . . 5 20
Denison to Hillsboro . . . . . . . . . . . . . . . . . . . . . . .151 “ “ . . . . . . . . . . . 4 55
34 DEPARTMENT or INsURANoE AND BANKING.
This account shows a total of $42.90, but I have ﬁgured these fares
on the short-line mileage. Possibly there has been a rate for a round-
trip ticket that causes the difference.
TRAVELING ExPENsEs or J. H. CHEATIIAM, BANK EXAMINER, SEP-
TEMRER, 1916. '
Fort Worth to Paradise and return . . . . . . . . . . . 76 miles, railroad fare . . . . . . . . . . . . .3 2 30
Fort Worth to Mineral Wells . . . . . . . . . . . . . . . .53 “ “ . . . . . . . . . . . 1 60
Mineral Wells to Perrin and return . . . . . . . . . . .34 “ “ . . . . . . . . . . . 1 00
Mineral \Vells to Graford . . . . . . . . . . . . . . . . . . .20 “ “ . . . . . . . . . . . . 75
Graford to Bryson . . . . . . . . . . . . . . . . . . . . . . . . .No railroad fare except to return to
Fort Worth, auto used . . . . . . . . . . 5 00
Bryson to Loving and return . . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 5 00
Bryson to Fort Worth . . . . . . . . . . . . . . . . . . . . . .85.6 miles, railroad fare . . . . . . . . . . . 2 55
Fort Worth to Abilene . . . . . . . . . . . . . . . . . . . . . .161 “ “ . . . . . . . . . . . 4 80
Abilene to Clyde and return . . . . . . . . . . . . . . . . . 32 “ " . . . . . . . . . . . 1 00
Abilene to Eastland . . . . . . . . . . . . . . . . . . . . . . . . 56 “ “ . . . . . . . . . . . l 65
Eastland to Fort Worth . . . . . . . . . . . . . . . . . . . .105 “ “ . . . . . . . . . . . 3 15
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 28 80
This account is correct.
TRAVELING ExPENsEs OF C. J. MANER, BANK ExAMINER, SEPTEMBER,
1916.
Blum to Lipan . . . . . . . . . . . . . . . . . . . . . . . . . . . .Railroad fare and auto . . . . . . . . . . . .S 8 90
Bluti'dale to 'iolar . . . . . . . . . . . . . . . . . . . . . . . . . .8 miles. auto used . . . . . . . . . . . . . . . . 1 00
Tolar to Blum . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 2 90
Blum to Mercury . . . . . . . . . . . . . . . . . . . . . . . . . . 141 miles, railroad fare . . . . . . . . . . . . 4 25
Mercury to Rochelle . . . . . . . . . . . . . . . . . . . . . . .14. 6 “ “ . . . . . . . . . . . 45
Rochelle to Eden . . . . . . . . . . . . . . . . . . . . . . . . . .42 “ “ . . . . . . . . . . . 1 25
Eden to Junction . . . . . . . . . . . . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 5 00
Junction to Melvin . . . . . . . . . . . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 5 00
Melvin to San Saba . . . . . 1 . . . . . . . . . . . . . . . . . .57.4 miles, railroad fare . . . . . . . . . . . 1 65
San Saba to Richland Springs and return. . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 1 00
San Saba to Cherokee . . . . . . . . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 5 00
San Saba to Lometa . . . . . . . . . . . . . . . . . . . . . . . .Auto used t2. save a day . . . . . . . . . . . 1 00
Lometa to Coperas_Cove . . . . . . . . . . . . . . . . . . . .37.5 miles. railroad fare . . . . . . . . . . . 1 15
Coperas Cove to Killeen . . . . . . . . . . . . . . . . . . . .10.6 “ “ . . . . . . . . . . . 30
Killeen to Blum . . . . . . . . . . . . . . . . . . . . . . . . . . .110 “ “ . . . . . . . . . . . 3 30
Blum to Caldwell . . . . . . . . . . . . . . . . . . . . . . . . . .145 “ “ . . . . . . . . . . . 4 40
Caldwell to Chrisman . . . . . . . . . . . . . . . . . . . . . . 7 “ “ . . . . . . . . . . . 20
Chrisman to Caldwell . . . . . . . . . . . . . . . . . . . . . . 7 “ “ . . . . . . . . . . . 20
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 46 95
This account shows $48. I have ‘ﬁgured the short line mileage, ex-
cept where he has used an auto and I had to take his ﬁgures.
TRAVELING ExPENsEs or A. A. HORN, BANK EXAMINER, SEPTEMBER,

1916.
Austin to Galveston . . . . . . . . . . . . . . . . . . . . . . . .214 miles. railroad fare . . . . . . . . . . . .S 6 40
Galveston to Houston . . . . . . . . . . . . . . . . . . . . . . 49 “ “ . . . . . . . . . . . 1 25
Houston to Conroe . . . . . . . . . . . . . . . . . . . . . . . . . 39 “ “ . . . . . . . . . . . 1 15
Conroe to Montgomery . . . . . . . . . . . . . . . . . . . . . 17 “ “ . . . . . . . . . . . 55
Mpntgomery to Willis . . . . . . . . . . . . . . . . . . . . . . 26 “ “ . . . . . . . . . . . 80
WllllS to New Waverly . . . . . . . . . . . . . . . . . . . . . 8 “ “ . . . . . . . . . . . 25 ~
New Waverly to Huntsville . . . . . . . . . . . . . . . . . 20 “ “ . . . . . . . . . . . 6O
Huntsville to Riverside . . . . . . . . . . . . . . . . . . . . . 19 “ “ . . . . . . . . . . . 55
Riverside to Teneha . . . . . . . . . . . . . . . . . . . . . . . .255 “ “ . . . . . . . . . . . 7 70
Teneha to Joaquin . . . . . . . . . . . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 3 00
Joaquin to Huntington . . . . . . . . . . . . . . . . . . . . . 76 “ “ . . . . . . . . .n. . 2 20
Huntington to Garrison . . . . . . . . . . . . . . . . . . . .. 45 “ “ and transier 1 75
*GBTI‘ISOI’I to Timpson . . . . . . . . . . . . . . . . . . . . . . . 8 “ “ . . . . . . . . . . . 25
Timpson to Colmesneil . . . . . . . . . . . . . . . . . . . . . 86 “ “ . . . . . . . . . . . 2 55
Colmespell to Woodville . . . . . . . . . . . . . . . . . . . . 10 miles, auto used . . . . . . . . . . . . . . 2 50
Woodville to Sour Lake . . . . . . . . . . . . . . . . . . . . . 76 miles. railroad fare . . . . . . . . . . . . 2 30
Sour_Lake to Corrigan . . . . . . . . . . . . . . . . . . . . . .195 “ “ . . . . . . . . . . . 4 90
Corrlgan to Moscow . . . . . . . . . . . . . . . . . . . . . . . . 6 miles, auto used . . . . . . . . . . . . . . 1 50
Moscow to Austin . . . . . . . . . . . . . . . . . . . . . . . . . .254 miles, railroad fare . . . . . . . . . . . . 7 65
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 47 85
This account shows $47.65.
DEPARTMENT OF INSURANCE AND BANKING.
35
TRAVELING EXPENSES OF L. H. SQUIEEs, BANK EXAMINER, SEPTEM-
BER, 1916.
Vernon to Quannah and return . . . . . . . . . . . . . . 56 miles, railroad fare . . . . . . . . . . . .8 1
Vernon to Seymore . . . . . . . . . . . . . . . . . . . . . . . . .101 “ “ . . . . . . . . . . . 3
Seymour to Megargel . . . . . . . . . . . . . . . . . . . . . . . 23.5 “ “ . . . . . . . . . . .
Megargel to Olney . . . . . . . . . . . . . . . . . . . . . . . . . 12 _ “ “ . . . . . . . . . . .
Olney to New Castle. . . . . . . . . . . . . . . . . . . . . . . 12.5 miles auto used . . . . . . . . . . . . 4
New Castle to Archer City . . . . . . . . . . . . . . . . . . 30.4 miles, railroad fare . . . . . . . . . .
Archer City to Wichita Falls . . . . . . . . . . . . . . . . 25.5 “ “ . . . . . . . . . . .
Wichita Falls to Petrolia and return . . . . . . . . . . 34.2 “ “ . . . . . . . . . . . 1
Wichita Falls to Burk and return . . . . . . . . . . . . 32 “ “ . . . . . . . . . . .
Wichita Falls to Dundee and return . . . . . . . . . . 55.8 “ “ . . . . . . . . . . . 1
Wichita Falls to Vernon . . . . . . . . . . . . . . . . . . . . 49.3 “ “ . . . . . . . . . . . 1
Vernon to Odell and return . . . . . . . . . . . . . . . . . 56 “ “ . . . . . . . . . . . 1
Vernon to Roaring Springs . . . . . . . . . . . . . . . . . .1065 “ “ . . . . . . . . . . . 3
Roaring Springs to Esteline . . . . . . . . . . . . . . . . .156.2 “ “ . . . . . . . . . . . 3
Esteline to Tenkey and return . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 11
Esteline to Vernon . . . . . . . . . . . . . . . . . . . . . . . . . 63.4 miles, railroad fare . . . . . . . . . . 2
Vernon to Electra and return . . . . . . . . . . . . . . . . “ “ . . . . . . . . . . . 1
Vernon to Chillicothe . . . . . . . . . . . . . . . . . . . . . . . 15.4 “ “ . . . . . . . . . . .
Chillicothe to Rochester . . . . . . . . . . . . . . . . . . . . 73 “ “ . . . . . . . . . . . 2
Rochester to Chillicothe . . . . . . . . . . . . . . . . . . . . . 73 “ “ . . . . . . . . . . . 2
Chillicothe to Vernon . . . . . . . . . . . . . . . . . . . . . . . 15.4 “ “ . . . . . . . . . . .
Vernon to Hamid and return . . . . . . . . . . . . . . . . 30 “ “ . . . . . . . . . . .
Vernon to Wichita Falls and return . . . . . . . . . . 98 “ “ . . . . . . . . . . . 3.
Vernon to Taylor . . . . . . . . . . . . . . . . . . . . . . . . . . 25 “ “ . . . . . . . . . . . 9
Taylor to Georgetown . . . . . . ; . . . . . . . . . . . . . . . 25 “ “ . . . . . . . . . . .
Georgetown to Austin . . . . . . . . . . . . . . . . . . . . . . 30 “ “ . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 60
This account shows $64.20.
TRAVELING EXPENSES OF IRA SMITI-I, BANK EXAMINER, NOVEMBER,
1916.
Lubbock to Amarillo . . . . . . . . . . . . . . . . . . . . . . .121.5 miles, railroad fare . . . . . . . . . .3 3 65
Amarillo to Texline . . . . . . . . . . . . . . . . . . . . . . . .117.3 “ “ . . . . . . . . .. 3 ~50
Texline to Amarillo . . . . . . . . . . . . . . . . . . . . . . . .117.3 “ “ . . . . . . . . . . 3 50
Amarillo to Lubbock. . . . . . . . . . . . . . . . . . . . . . .121.3 “ “ . . . . . . . . . . 3 65
Lubbock to Brownﬁeld . . . . . . . . . . . . . . . . . . . . .Auto used (no railroad) . . . . . . . . . . . 15 00 _
Brownfield to Plains and return . . . . . . . . . . . . . .Auto used (no railroad) . . . . . . . . . . . 10 00
Brownﬁeld to Tahoka . . . . . . . . . . . . . . . . . . . . . .Auto used (no railroad) . . . . . . . . . . . 15 00
Tahoka to Lamesa . . . . . . . . . . . . . . . . . . . . . . . . . 32.2 miles, railroad fare . . . . . . . . . . 95
Lamesa to Slaton . . . . . . . . . . . . . . . . . . . . . . . . . . 54.8 “ “ . . . . . . . . . . 1 60
Slaton to Abernathy . . . . . . . . . . . . . . . . . . . . . . . . 33 “ “ . . . . . . . . . . 1 00
Abernathy to Amarillo . . . . . . . . . . . . . . . . . . . . . .104 “ “ . . . . . . . . . . 3 10
Amarillo to Claude . . . . . . . . . . . . . . . . . . . . . . . . . 27.8 “ “ . . . . . . . . . . 85
Claude to Amarillo . . . . . . . . . . . . . . . . . . . . . . . . . 27.8 “ “ . . . . . . . . . . 85
Amarillo to Farwell . . . . . . . . . . . . . . . . . . . . . . . . 94.6 “ “ . . . . . . . . . . 2 85
Farwell to Hereford . . . . . . . . . . . . . . . . . . . . . . . . 47. 9 “ _ “ . . . . . . . . . . 1 45
Hereford to Dimmet and return . . . . . . . . . . . . .Auto used (no railroad) . . . . . . . . . . . 7 50
Hereford to Amarillo . . . . . . . . . . . . . . . . . . . . . . . 46. 7 miles, railroad fare . . . . . . . . . . 1 40
Amarillo to Canadian . . . . . . . . . . . . . . . . . . . . . . .1 2 “ “ . . . . . . . . . . 3 05
Canadian to Glazier . . . . . . . . . . . . . . . . . . . . . . . . 11.4 “ o “ . . . - . . . . . . . 35
Glazier to Lipscomb and return . . . . . . . . . . . . . .Au to used (no railroad) . . . . . . . . . . . 6 00
Glazier to Miami . . . . . . . . . . . . . . . . . . . . . . . . . . . 33.2 “ ' “ . . . . . . . . . . 1 00
Miami to Mobeeta and return . . . . . . . . . . . . . . .Auto used (no railroad) . . . . . . . . . . . 7 50
Miami to Amarillo . . . . . . . . . . . . . . . . . . . . . . . . . 80.2 miles, railroad fare . . . . . . . . . . 2 40
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 96 15
TRAVELING EXPENsEs or JoIiN WITMAN, BANK EXAMINER, JANUARY,
1917.
Rusk to Austin, via Palestine . . . . . . . . . . . . . . . .215 miles. railroad fare . . . . . . . . . . . .55 6 45
Austin to Rusk . . . . . . . . . . . . . . . . . . . . . . . . . . . .215 “ “ . . . . . . . . . . . . 6 45
Rusk to Jacksonville and return . . . . . . . . . . . . . 30 “ “ . . . . . . . . . . . . 90
Rusk to Tyler and return . . . . . . . . . . . . . . . . . . . 90 “ “ . . . . . . . . . . . . 2 7O
Rusk to Crockett. .’ . . . . . . . . . . . . . . . . . . . . . . . .152 “ “ . . . . . . . . . . . . 4 56
Longview to T ler . . . . . . . . . . . . . . . . . . . . . . . . . 54 “ “ . . . . . . . . .'. . . 1 65
Tyler to Chandler . . . . . . . . . . . . . . . . . . . . . . . . ..Auto used . . . . . . . . . . . . . . . . . . . . . . . 3 00
Chandler to Jacksonville . . . . . . . . . . . . . . . . . . . . 43 miles. railroad fare . . . . . . . . . . . . 1 30
Jacksonville to Frankston . . . . . . . . . . . . . . . . . . . 17 “ “ . . . . . . . . . . . . 55
Frankston to Poyner . . . . . . . . . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 3 00
Poyner to Rusk . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 miles. railroad fare . . . . . . . . . . . . 1 15
Rusk to Troupe . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 “ “ . . . . . . . . . . . . 90
Troupe to Bullard . . . . . . . . . . . . . . . . . . . . . . . . . . 36 “ “ . . . . . . . . . . . . 1 10
Bullard to Rusk . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 “ “ . . . . . . . . . . . . 85
Rusk to Mt. Selman . . . . . . . . . . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 3 50
Mt. Selman to Ponta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 05
Ponta to Henderson . . . . . . . . . . . . . . . . . . . . . . . . 62 miles. railroad fare . . . . . . . . . . . . 1 90
Henderson to Pine Hill and return . . . . . . . . . . .Auto use . . . . . . . . . . . . . . . . . . . . . . . 6 00
Henderson to Overton . . . . . . . . . . . . . . . . . . . . . . 16 miles. railroad fare . . . . . . . . . . . . 50
Overton to Jacksonville . . . . . . . . . . . . . . . . . . . . . 31 “ “ . . . . . . . . . . . . 90
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 48 41
This account shows $47.50.
36 DEPARTMENT OF INsURANeE AND BANKING.
TRAVELING ExPENsEs or GEORGE E. STURGIs, BANK EXAMINER,
MARCH, 1917.
- Austin to Hillsboro . . . . . . . . . . . . . . . . . . . . . . . . ,141 miles. railroad fare . . . . . . . . . . . .8 4 25
Hillsboro to Fort Worth . . . . . . . . . . . . . . . . . . . - . 55 “ “ . . . . . . . . . . . . 1 65
Fort Worth to Wichita Falls . . . . . . . . . . . . . . . .114 “ “ . . . . . . . . . . . . 3 45
Wichita Falls to Burkburnett and return. . . . . . 27 “ “ . . . . . . . . . . . . 80
Wichita Falls to Petrolia and return . . . . . . . . . . ~36 “ “ . . . . . . . . . . . . 1 00
Wlchit Falls to Amarillo . . . . . . . . . . . . . . . . . . .222 “ “ . . . . . . . . . . . . 6 65
Amarillo to Alanreed . . . . . . . . . . . . . . . . . . . . . . . 65 “ “ . . . . . . . . . . . . 1 95
Alanreed to McLean . . . . . . . . . . . . . . . . . . . . . . . 9 “ “ . . . . . . . . . . . . 25
McLean to Shamrock . . . . . . . . . . . . . . . . . . . . . . . 23 “ “ . . . . . . . . . . . . 70
.__..-_._L___
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 20 70
This account is correct.
TRAVELING ExPENsEs OF KARL H. WORD, BANK EXAMINER, ,MARCH,
1917.
Austin to Mathis . . . . . . . . . . . . . . . . . . . . . . . . . .190 miles. railroad fare . . . . . . . . . . . .8 5 70
Mathis to Premont . . . . . . . . . . . . . . . . . . . . . . . . . 56 “ “ . . . . . . . . . . . . 1 65
Premont to Falfurrias . . . . . . . . . . . . . . . . . . . . . . 10 miles, auto used . . . . . . . . . . . . . . 2 00
Falfurrias to Mathis . . . . . . . . . . . . . . . . . . . . . . . . 65 miles, railroad fare . . . . . . . . . . . . 1 95
Mathis to Alice . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 “ “ . . . . . . . . . . . . 85
‘Allce to_ Kingsville . . . . . . . . . . . . . . . . . . . . . . . . . 50 “ “ . . . . . . . . . . . . 1 5O
Kingsville to Rivers . . . . . . . . . . . . . . . . . . . . . . . . 16 “ “ . . . . . . . . . . . . 45
Rivers to Lyford . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 “ “ 1 85
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 15 95
This account is correct.
TRAVELING ExPENsEs or A. A. HORN, BANK EXAMINER, MARCH, 1917.
Livingston to Leggett . . . . . . . . . . . . . . . . . . . . . . 8 miles, auto used . . . . . . . . . . . . . .3 2 00
Leggett to Moscow . . . . . . . . . . . . . . . . . . . . . . . . . 8 miles, railroad fare . . . . . . . . . . . . 25
Moscow to Beaumont . . . . . . . . . . . . . . . . . . . . . .172 I “ “ . . . . . . . . . . . . 5 15
Beaumont to Huntington . . . . . . . . . . . . . . . . . . . 97 “ “ . . . . . . . . . . . . 2 90
Huntington to Lufkin . . . . . . . . . . . . . . . . . . . . . . 45 “ “ . . . . . . . . . . . . 1 45
Lufkm to Nacogdoches . . . . . . . . . . . . . . . . . . . . . 20 “ “ . . . . . . . . . . . . 60
Nacogdoches to Chireno . . . . . . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 5 00
Chireno to Lufkin . . . . . . . . . . . . . . . . . . . . . . . . . . 30 miles. railroad fare . . . . . . . . . . . . 90
Lufkin to Wells and return . . . . . . . . . . . . . . . . . . 33 “ “ . . . . . . . . . . . . 1 00
Lufkin to Kennard . . . . . . . . . . . . . . . . . . . . . . . . . 30 “ “ . . . . . . . . . . . . 9O
Kennard to Lufkin . . . . . . . . . . . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 5 00
Lufkin to Beaumont . . . . . . . . . . . . . . . . . . . . . . .202 miles. railroad fare . . . . . . . . . . . . 6 05
Beaumont to Woodville . . . . . . . . . . . . . . . . . . . . . 55 “ “ . . . . . . . . . . . . . 1 65
Woodville to Kennard . . . . . . . . . . . . . . . . . . . . . . 85 “ “ . . . . . . . . . . . . 2 45
Kennard to Ratcliif . . . . . . . . . . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 3 50
Ratcliif to Wells . . . . . . . . . . . . . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . .' . . . . . . . . 1 00
Wells to Corrigan . . . . . . . . ._ . . . . . . . . . . . . . . . . 41 miles. railroad fare . . . . . . . . . . . . 1 25
Corrigan to Beaumont via Trinity . . . . . . . . . . .219 “ “ . . . . . . . . . . . . 5 30
Beaumont to Saratoga and return . . . . . . . . . . . .109 “ “ . . . . ' . . . . . . . . 3 20
Beaumont to Austin . . . . . . . . . . . . . . . . . . . . . . . .248 “ “ . . . . . . . . . . . . 7 45
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 57 00
This account is correct, taking his rates on automobiles.
TRAVELING E-xPENsEs or L. H. SQUIREs, BANK EXAMINER, MAReII,

1 9 1 7 .
Wellington to Doddsville . . . . . . . . . . . . . . . . . . . 13 miles. railroad fare . . . . . . . . . . . .3 0 40
Doddsvllle to Vernon . . . . . . . . . . . . . . . . . . . . . . .156 “ “ . . . . . . . . . . . . 4 70
Vernon to Seymore . . . . . . . . . . . . . . . . . . . . . . . . . 101 “ “ . . . . . . . . . . . . 3 10
Seymore to Vera and return . . . . . . . . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 6 00
Seymore to Bomarton and return . . . . . . . . . . . . 26 miles. railroad fare . . . . . . . . . . . . 80
Sevmore to Megargel . . . . . . . . . . . . . . . . . . . . . . . 23.5 “ “ . . . . . . . . . . . . 75
Niegargel to New Castle . . . . . . . . . . . . . . . . . . . . 26 “ “ and auto. . . . 5 55
New Castle to Woodson and return . . . . . . . . . .Auto used . . . . . . . . . . . . . . . . . . . . . . . 12 50
New Castle to Haskell via Wichita Falls . . . . . .145 miles. railroad fare . . . . . . . . . . . . 4 50
Haskell. to Rochester and return . . . . . . . . . . . . . 131 “ “ . . . . . . . . . . . .. 3 95
Haskell to Stamford . . . . . . . . . . . . . . . . . . . . . . . . 16 “ “ . . . . . . . . . . . . 45
Stamford to Rotan . . . . . . . . . . . . . . . . . . . . . . . . . 42 “ “ . . . . . . . . . . . . 1 25
lRotari to Hamlin . . . . . . . . . . . . . . . . . . . . . . . . . . 22 “ “ . . . . . . . . . . . . 65
lE-Iamlm to Wlchlta Falls . . . . . . . . . . . . . . . . . . . . 133 “ “ . . . . . . . . . . . . 4 00

Wichita Falls to Archer City and return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .» . . . . . 3 70
DEPARTMENT OF INsuRANcE AND BANKING. 37
Wichita Falls to Electra . . . . . . . . . . . . . . . . . . . . 26 miles. railroad fare . . . . . . . . . . . . 80
Electra to Vernon . . . . . . . . . . . . . . . . . . . . . . . . . . 23 “ “ . . . . . . . . . . . . 65
Vernon to Quanah. . . . . . . . . . . . . . . . . . . . . . . . . 29 “ “ . .- . . . . . . . . . . 85
Quanah to Crowell and return . . . . . . . . . . . . . . . 72 “ “ with transfer 70
Quanah to Chillicothe. . . . . . . . . . . . . . . . . . . . . . 13 “ “ . . . . . . . . . . . . 40
Chillicothe to Vernon . . . . . . . . . . . . . . . . . . . . . . . 16 “ f‘ . . . . . . . . . . . . 45
Vernon to Tell and return . . . . . . . . . . . . . . . . . . .Auto used (no railroad) . . . . . . . . . . . 3 40
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .35 59 55
This account shows $63.90.
TRAVELING EXPENsEs or J. 0. Rooms, BANK EXAMINER, MARGH, 1917.
Austin to Houston. : . . . . . . . . . . . .‘ . . . . . . . . . ..164.4 miles railroad fare. . . . . . . . . . .8 4 95
Houston to Texas City and return to Austin. . .218 “ “ . . . . . . . . . . 7 25
Austin to Longview . . . . . . . . . . . . . . . . . . . . . . . .262 “ “ . . . . . . . . . . 7 85
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 20 05
This account is correct.
TRAVELING EXPENsEs or J. H. BLocKER, BANK EXAMINER, APRIL,
1917.
Waxahach-ie to Dallas . . . . . . . . . . . . . . . . . . . . . .31 miles. railroad fare . . . . . . . . . . . . 0 95
Dallas to Cedar Hill and return . . . . . . . . . . . . . .38 “ “ . . . . . . . . . . . . . 1 10
Dallas to Kaufman . . . . . . . . . . . . . . . . . . . . . . . .37 “ “ . . . . . . . . . . . . . 1 10
Kaufman to Eustace . . . . . . . . . . . . . . . . . . . . . . .65 “ “ . . . . . . . . . . . . . 1 95
Eustace to Dallas . . . . . . . . . . . . . . . . . . . . . . . . . .65 “ “ . . . . . . . . . . . . . 1 95
Dalias to Mabank . . . . . . . . . . . . . . . . . . . . . . . . . .59 “ “ . . . . . . . . . . . . . 1 75
Mabank to Kemp . . . . . . . . . . . . . . . . . . . . . . . . . . 9 “ “ . . . . . . . . . . . . . 25
Kemp to Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . .48 “ “ . . . . . . . . . . . . . 1 45
alias to Boyce . . . . . . . . . . . . . . . . . . . . . . . . . . . .35 “ “ . . . . . . . . . . . . . 1 05
Boyce to Midlothian . . . . . . . . . . . . . . . . . . . . . . .18 “ “ . . . . . . . . . . . . . 55
Midlothian to Britton . . . . . . . . . . . . . . . . . . . . . . 7 “ “ . . . . . . . . . . . . . 25
Britton to lVIansfield . . . . . . . . . . . . . . . . . . . . . . . 4 “ “ . . . . . . . . . . . . . 15
Mansﬁeld to lVIaypearl . . . . . . . . . . . . . . . . . . . . .58 “ “ . . . . . _ . . . . . . . . 1 75
Maypearl to Dallas . . . . . . . . . . . . . . . . . . . . . . . .71 “ “ . . . . . . . . . . . . . 2 15
Dallas to Seagoville and return . . . . . . . . . . . . . .41 “ “ . . . . . . . . . . . . . 1 25
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 17 65
This report shows $20.30. The eXaminer has charged railway fare
from Boyce to Midlothian 85 cents, and from Midlothian to Britton
$1.10; Britton to Mansﬁeld $1.30, and Mansﬁeld to Maypearl $2.60,
while from Maypearl to Dallas he has only charged $1.50.
OPERATIONS STATE BANKS AND BANK AND TRUST COMPANIES, DECEMBER
31, 1917.
Total number charters granted to November 15, 1917 . . 1126
Number of banks now in business . . . . . . . . . . . . . . . . . . . 876
Resources.
Amount of loans and discounts of State banks and trust
companies in Texas September 11, 1917 . . . . . . . . . $108,522,468 38
Amount of loans on real estate in State banks and trust
companies in TeXas September 11, 1917 . . . . . . . . . .. 16,339,085 39
Amount of other resources in State banks and trust
companies in Texas September 11, 1917 . . . . . . . . . .. 83,798,176 68

Total amount of all resources in State banks and
trust companies in TeXas September 11, 1917’. $208,659,730 45
38 DEPARTMENT or INSURANCE AND BANKING.
Liabilities.
Amount of capital stock of State banks and trust com-
panies in Texas September 11, 1917 . . . . . . . . . . . . ..$ 33,304,625 00
Amount of surplus of State banks and trust companies _
in Texas September 11, 1.917 . . . . . . . . . . . . . . . . . . .. 8,089,837 57
Amount of undivided proﬁts in State banks and trust
companies in Texas September 11, 1917 . . . . . . . . . . 4,431,853 74
Amount of deposits of State banks and trust companies
in Texas September 1]., 1917 . . . . . . . . . . . . . . . . . . .. 155,043,555 49
Amount of other liabilities of State banks and trust
companies in Texas September 11, 1917 . . . . . . . . . . . 7,789,858 65

Total amount of all liabilities of State banks and
trust companies in Texas September 11, 1917. .$208,659,730 45
OPERATIONS FIRE INSURANCE COMPANIES, DECEMBER 31, 1916.
Combined capital stock Texas companies . . . . . . ..$ 700,000 00
Amount of insurance in force in Texas companies. . 61,227,152 00
Amount of assets of Texas companies . . . . . . . . . . .. 1,740,024 00
Amount of surplus in Texas companies . . . . . . . . . . . 363,198 '00
Amount of capital stock of ﬁre insurance com-
panies in Texas (foreign companies) . . . . . . . . . . 81,513,675 00
Amount of insurance in force in stock ﬁre insur-
ance companies in Texas (foreign companies) . . . 58,590,203,773 00
Amount of assets of stock ﬁre insurance companies
in Texas (foreign companies) . . . . . . . . . . . . . . .. 685,383,613 00
Amount of surplus of stock ﬁre insurance companies
in Texas (foreign companies) . . . . . . . . . . . . . . .. 208,407,909 00
Amount of net premiums for all stock ﬁre insurance
companies, year of 191.6 . . . . . . . . . . . . . . . . . . . .. :“12,074,708 68
Amount of net losses for all stock ﬁre insurance
companies, year of 1916 . . . . . . . . . . . . . . . . . . . .. 11,140,226 66
Average loss ratio for all stock ﬁre insurance com-
panies, year of 1916 . . . . . . . . . . . . . . . . . . . . . . .. .922
Amount of insurance in force in mutual ﬁre, etc.,
insurance companies . . . . . . . . . . . . . . . . . . . . . . . . 323,998,473 00
Amount of assets of county mutual ﬁre insurance
societies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69,607 00
Number of stock ﬁre insurance companies in Texas (home com-
panies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Number of mutual ﬁre, etc., insurance companies . . . . . . . . . . . . . .. 19
Number of county mutual ﬁre insurance societies . . . . . . . . . . . . . .. 19
Number of stock ﬁre insurance companies in Texas (foreign com-
panies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 130
I‘Texas ranks eighth in the United States in premium receipts.
DEPARTMENT or INSURANCE AND BANKING. 39
ERATERNAL BENEFICIARY AssooIATIoNs, DECEMBER 31, 1916.
Number of fraternal beneﬁciary associations (Texas companies) . . . 14
Number of fraternal beneﬁciary associations (foreign companies) . . 44
REoIPRooAL coMBANIEs, DEoEMBER 31, 1916.
Number of Texas companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8
Number of foreign companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 26
oBERATIoNs LIEE INsUBANoE COMPANIES, DECEMBER 31, 1916.
Number of Texas companies doing business in the State . . . . . . . . . . 14
Number of foreign companies doing business in the State . . . . . . . . . 47
Combined capital stock Texas companies . . . . . . . . . . ..$ 3,566,564 00
Amount of insurance in force in Texas companies. . . . . 181,808,420 00
Amount of assets of Texas companies . . . . . . . . . . . . . .. 29,997,889 00
Amount of surplus of Texas companies . . . . . . . . . . . .. 2,457,184 00
Amount of capital stock of foreign life insurance com—
panies in Texas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19,543,749 00
Amount of insurance in force in stock life insurance
companies in Texas (foreign companies) . . . . . . . . .. 232,777,766 00
Amount of assets of life insurance companies in Texas
(foreign companies) . . . . . . . . . . . . . . . . . . . . . . . . . .. 505,129,771 00
Amount of surplus of foreign life insurance companies
in Texas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 33,771,310 00
Amount of investment of Texas companies in Texas in
real estate mortgages . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13,870,476 00
Amount of investment by foreign companies in Texas
in real estate mortgages . . . . . . . . . . . . . . . . . . . . . . . .. 29,783,495 00
Total of investments of all life insurance companies in
Texas in real estate mortgages . . . . . . . . . . . . . . . . . .. 43,653,971 00
In 1906, the year the Robertson law was passed, Texas life insurance
companies (not foreign companies) had less than $1,000,000 of assets,
$18,000,000 of insurance in force, and practically no farm loans, whereas
today they have approximately $30,000,000 in assets, $181,000,000 of
insurance in force, and securities and farm loans in excess of $13,000,000.
In 1907 when the twenty—one foreign life insurance companies with-
drew from Texas on account of their objection to the Robertson law,
they had mortgage loans on Texas real estate of less than $1,000,000.
Today the investments by the foreign companies in Texas real estate
securities amount to $29,783,495.
MISCELLANEOUS INsURANcE coMPANIEs, INCLUDING HEALTH, AeoIDENT,
oAsUALTY, ETo.
Number of Texas companies . . . . . . . . . . . . . . . . . . . . . .. 6
Combined capital stock Texas companies . . . . . . . . . . . . .$ 1,500,000 00
Amount of insurance in force. . .' . . . . . . . . . . . . . . . . . . . No record.
Amount of surplus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,344,629 00
Amount of assets. .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,627,236 00
Number of foreign companies . . . . . . . . . . . . . . . . . . . . . . 56
40 DEPARTMENT OF INsuRANcE AND BANKING.

Amount of insurance in force. .7 . . . . . . . . . . . . . . . . . . . . No record.
Amount of surplus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35,861,475 00
Amount of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 214,757,100 '00
Amount of capital stock . . . . . . . . . . . . . . . . . . . . . . . . . .. 47,190,035 00
Receipts Department of Insurance and Banking:
Banking Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 74,949 12
Insurance Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 748,918 40
Total . . . . . . . . . . . . . . . . . . ., . . . . . . . . . . . . . . . . . . . .3 823,867 52
Amount of disbursements . . . . . . . . . . . . . . . . . . . . . . . . . .8 95,438 78
NUMBER OF INsURANcE coMPANIEs AND AssOeIATIoNs AUTHORIZED To
TRANsAoT BUsINEss IN TExAs FOR THE YEAR 1917.
Texas ﬁre insurance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Texas mutual ﬁre, hail, storm and lightning insurance companies. . 9
Mutual ﬁre, hail, storm and lightning insurance companies from
other States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Fire and marine insurance companies from other States.» . . . . . . . . . 71
Foreign ﬁre and marine insurance companies . . . . . . . . . . . . . . . . . . . . 59
County mutual ﬁre insurance companies . . . . . . . . . . . . . .. . . . . . . . . . 19
Stock companies doing miscellaneous insurance business (Texas com-
panics) ., . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3
Companies doing miscellaneous insurance business (foreign com-
panies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 47
Texas life, health and accident insurance companies.‘ . . . . . . . . . . . . . 14
Life, health and accident insurance companies from other States. . . 45
Companies doing assessment life or accident insurance business
(Texas companies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12
Companies doing assessment life or accident insurance business from
other States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8
Fraternal beneﬁt societies (Texas societies) . . . . . . . . . . . . . . . . . . . . . 16
Fraternal beneﬁt societies from other States . . . . . . . . . . . . . . . . . . .. 45
Reciprocal exchanges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 29
Local mutual aid associations. (These societies are conﬁned to one
county or to a territory within 25 miles of its home ofﬁce) . . . . . . . 62
FINANCIAL STATEMENT.
Amount of receipts, Department of Insurance and Banking,
December 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$823,867 52
Banking Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 74,949 12
Insurance Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 748,918 40
Amount of disbursements for Insurance and Banking De-
partment, including Banking and Insurance Divisions.. 95,438 78
Amount appropriated and disbursed by State Fire Insurance '
Commission for the past ﬁscal year . . . . . . . . . . . . . . . . .. 105,815 68
Total amount paid into State Treasury in excess of expend-
itures for operation of Insurance and Banking Depart-
ment and State Fire Insurance Commission . . . . . . . . . .. 728,930 39
DEPARTMENT or INsURANcE AND BANKING. 41
REPORT OF sENAToR SMITH.
H on. Ed. Westbrook, Chairman, Senate Central Investigating Committee,
Austin, Texas.
DEAR SIR: I submit herewith thefollowing ﬁgures in addition to
the testimony and audit of the Banking Division of the Department
of Insurance and Banking:
Total number of bank charters granted to November 1, 1917 . . . . 1,126
Number of banks in business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 876
RESOURCES.
Amount of loans and discounts of State banks and bank
and trust companies in Texas since September 11,
1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $108,522,468 38
Amount of loans on real estate in State banks and bank
and trust companies in Texas since September 11,
1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16,339,085 39
Amount of resources in State banks and bank and trust
companies in Texas since September 11, 1917 . . . . .. 83,798,176 68

Total amount of all. resources in State banks and
bank and trust companies in Texas since Sep—
tember 11, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . ..$208,659,730 45
LIABILITIES.
Amount of capital stock of State banks and bank and
trust companies in Texas since September 11, 1917. .8 33,304,625 00
Amount of surplus of State banks and bank and trust
companies in Texas since September 1], 1917. . 8,089,837 57
Amount of undivided proﬁts in State banks and bank
and trust companies in Texas since September 11,
1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,431,853 74.
Amount of deposits in State banks and. bank and trust
companies in Texas since September 11, 1917 . . . . .. 155,043,555 49
Amount of liabilities of State banks and bank and trust -
companies in Texas since September 11, 1917 . . . . .. 7,789,858 65

Total amount of all liabilities of State banks and
bank and trust companies in Texas since Sep-
tember 11, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . ..$208,659,730 45
_ _ FIRE INsURANcE DEGEMRER 31, 1916.
Combined capital stock of Texas companies. . . . . . 700,000 00
Amount of insurance in force in Texas companies. 61,227,152 00'
Amount of assets of Texas companies . . . . . . . . . . . . 1,740,024 00
Amount of surplus in Texas companies . . . . . . . . .. 363,198 00
Amount of capital stock of ﬁre insurance companies ' .
in Texas (foreign companies) . . . . . . . . . . . . . . .. 81,513,675 00
42 DEPARTMENT OF INsURANCE AND BANKING.
Amount of insurance in force in stock ﬁre insurance
companies domg business in Texas (foreign com-
panies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 58,590,203,773
Amount of assets of stock ﬁre insurance companies
doing business in Texas (foreign companies) . . . . 685,383,613
Amount of surplus of stock ﬁre insurance companies
in Texas (foreign companies) . . . . . . . . . . . 208,407,909
Amount of net premiums for all stock ﬁre insurance
companies, year of 191.6 . . . . . . . . . . . . . . . . . . . .. 12,074,708
Amount of net losses for all stock ﬁre insurance
Companies, year of 1916 . . . . . . . . . . . . . . . . . . . .. 11,140,226
Average loss ratio for all stock ﬁre insurance com-
panies, year of 1916 . . . . . . . . . . . . . . . . . . . . . .
Amount of insurance in force in mutual ﬁre, etc.,
insurance companies . . . . . . . . . . . . . . . . . . . . . . .. 323,998,473
Amount of assets of county mutual ﬁre insurance
societies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69,607
Texas ranks eighth in the United States in premium receipts.
LIEE INsURANCE DECEMBER 31, 1916.
Combined capital stock—Texas companies . . . . . . . . . ..$ 3,566,564
Amount of insurance in force in Texas companies. . 181,808,420
Amount of assets of Texas companies . . . . . . . . . . . . . . .. 29,997,889
Amount of surplus of Texas companies . . . . . . . . . . . . .. 2,457,184
Amount of capital stock of life insurance companies in
Texas. (foreign companies) . . . . . . . . . . . . . . . . . . . . .. 19,543,749
Amount of insurance in force in stock life insurance
companies in Texas (foreign companies) . . . . . . . . .. 232,777,766
Amount of assets of life insurance companies in Texas
(foreign companies) . . . . . . . . . . . . . . . . . . . . . . . . . .. 505,129,771
NUMBER or INsURANCE COMPANIES AND AssoCIATIoNs AUTHoRIzED
TRANsACT EUsINEss IN TExAs FOR THE YEAR 1917.
Texas ﬁre insurance companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Texas mutual, ﬁre, hail, storm and lightning insurance companies. . .
Mutual ﬁre, hail, storm and lightning insurance companies (from
other States)
Fire and marine insurance companies (from other States) . . . . . . ..
Foreign ﬁre and marine insurance companies . . . . . . . . . .; . . . . . . ..
County mutual ﬁre insurance companies . . . . . . . . . . . . . . . . . . . . . . ..
Stock companies doing miscellaneous insurance business (Texas
companies) . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . .
Companies doing miscellaneous insurance business (foreign com-
panies) . . 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . r . . . . . . . . . . . . . . . . . .
Texas life, health and accident insurance companies . . . . . . . . . . . . ..
Life,‘ health and accident insurance companies (from other States).
Companies doing assessment life or accident insurance business
(Texas companies) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c 0 O 0 0 o n 0 a 0 o 0 O Q 0 l Q I O I o I U a Q Q 0 n Q Q 0 0 0 0 a I 0 0 0 Q O 0 l I
00
00
00
00
00
00
00
TO
10
71
19
47
14
45
12
DEPARTMENT oE INsURANcE AND BANKING. 43
Companies doing assessment life or accident insurance business
(from other States) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8
Fraternal beneﬁt societies (Texas societies) . . . . . . . . . . . . . . . . . . . .. 16
Fraternal beneﬁt societies (from other States) . . . . . . . . . . . . . . . . .. 45
Reciprocal exchanges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 29
Local mutual aid associations. (These societies conﬁned to one
county or to a territory within twenty-ﬁve miles of their home
ofﬁces) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 62
FINANCIAL STATENIENT.
Amount of receipts, Department of Insurance and Banking,
December 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$823,867 52'
Banking Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..74,949 12
Insurance Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 748,918 40
Amount of disbursements for Insurance and Banking De-
partment, including Banking and Insurance Divisions. 95,438 78
Amount appropriate-d and disbursed by State Fire Insurance
Commission for the past ﬁscal year . . . . . . . . . . . . . . . . . . . 105,815 68
Total amount paid into State Treasury in excess of expendi-
tures for operation of Insurance and Banking Department
and State Fire Insurance Commission . . . . . . . . . . . . . . . . 728,930 39
DIVISION OF INSURANCE AND BANKING ACTIVITIES.
The foregoing array of facts and ﬁgures, submitted herewith as a
part of this report, are indisputable evidence that the banking and in-
surance interests should be divorced. Thirty-seven of our States have
exclusive insurance commissioners. Ten States have the insurance in-
terests associated with other departments, and only two—Texas and New
Jersey—have the banking and insurance departments in one.
The work and duties, plans of operation and scope of service are so
dissimilar that one cannot expect the necessary qualiﬁcations in one
man. for the discharge of the numerous functions of both insurance and
banking. These interests are growing so rapidly with the material de-
velopment of our fast growing State, that one official cannot keep pace
with the rapid march of events in these ﬁelds of activity. The one item
of making reports comes in for due consideration. The subject mat-
ter of these reports is so foreign, the one to the other, that the'banker
does not care for the insurance report, and the insurance man does not
care for the bank report. They should not be printed in the same re-
port because of this fact, and because of the voluminous aspect of these
reports.
The banking end of the department has duties suﬁicient to employ
all the time for thought, investigation and research that a Commis-
sioner would have, while the insurance end would demand all the time
of an expert insurance man.
From the subject matter of this report it is evident that the Depart-
ment of Insurance and Banking is one of the largest and most impor-
tant ofﬁces of the State government, and also one of the greatest rev-
enue producers. Both of these interests are in their infancy. I con-
44 DEPARTMENT OF INSURANCE AND BANKING.
clude that it is beyond the power of human achievement for any one in-
dividual to successfully manage and give personal attention to the many
intricate problems arising daily in each branch of the department.
Without following this argument to further conclusions, I recommend
the separation of the banking and insurance interests, and the placing
of a practical and theoretical banker at the head of the banking depart-
ment, and a well equipped insurance man at the head of the insurance,
interests. I do this because I believe the citizenship of the Common-
wealth is entitled to the very best service within the gift of the govern-
ment. .
I recommend that the system of establishing bureaus be followed, re-
garding the insurance interests of Texas. Each branch should have a
man of experience at its head. There should be at least three bureaus:
Life Insurance, Fire Insurance, Fraternal and Miscellaneous Insurance.
THE FIRE INSURANCE COMMISSION.
I believe the service being given to the people of Texas through the‘
Fire Insurance Commission is of a high order of efﬁciency. Splendid
thought has been given to the detail of duties coming under this Com-
mission. It is due the administrative head, the Secretary of the Com-
mission, A. R. Andrews, and the Fire Marshal, Wallace English, that
this Committee declare its recognition of the unfaltering devotion of
these officials to the Commission. These gentlemen are ever active and
alert in carrying out the schemes and plans of this Commission.
I believe, however, that a thoroughly competent and a well equipped
insurance man at the head of the Department of Insurance could in-
augurate a scheme by means of which the people of Texas would re-
ceive as faithful and efficient service as is now being given by the Fire
Insurance Commission, giving entire satisfaction to the insured, and
full justice to the insurer, at a great saving in expenses of operation to
the State, and thus to the people.
I should commend the efforts now being made by that branch of
the Fire Insurance Commission that seeks to educate the people so that
ﬁre hazards and losses in our State may be reduced. I believe that the
Fire Insurance Commission is performing its functions under the law,
but I doubt the wisdom of the plan, and. reiterate that I believe that
a more comprehensive system can be evolved by an insurance commis-
sioner, well equipped for the many-sided duties of the department.
I heartily recommend. that the laws regulating reciprocal and mutual
companies, or associations, be so amended. as’ to place these concerns
under the direct operation of the Insurance Commissioner, if we shall
see proper to create such an office; and, if not, that these companies be
operated under the Fire Insurance Commission.
The accounts, expenses, etc, of the various bank examiners for the
ﬁscal years 1916 and 1917, and the accounts of those in charge of the
branch offices of the Fire Rating Board at Dallas and Houston, T. C.
Barrow and L. A. Stevenson, have been examined and found true and
correct. 1
I have examined the various bank reports ﬁled in the Department of
Insurance and Ranking for the term of office of C. O. Austin, Insurance
STATE FIRE INSURANCE CoMMIssIoN. 45
and Banking Commissioner, and report them correct in every particu-
lar. The reports of the various insurance companies for a period of
two years, ending August 31, 1917, were examined by your Committee.
I ﬁnd the Department of Insurance and Banking is being operated
with as few employes as possible, with the possible exception of the Fire
Rating Board, and that the work being done in the department is of a
Very high order of efficiency.
I am glad to announce to the Central Committee that the members
of your Subcommittee were received by the various heads of the de-
partments, and those who were in control of aifairs, in the most courte-
ous manner. They have been uniformly kind and etﬁcient in receiving
your Committee, and in aiding in many ways in collecting data for
this report.
The employes cheerfully responded to the calls of your Subcommittee
not only for information, but aided them in getting up the mechanical
portion of these reports. Especially is this true of the employes in the
Department of Banking and the Fire Rating Commission.
Mr. C. 0. Austin, the Commissioner of Insurance and Banking, is a
faithful oﬁicial, who knows every detail and ramiﬁcation of the bank-
ing system. The books, reports and papers of this department are kept
in a systematic and business-like way. I commend this department as
an example of splendid business administration, thorough and pains-
taking.
Respectfully submitted,‘
(Signed) LoN A. SMITH,
Chairman, Senate Subcommittee No. 4.

THE FIRE INSURANCE COMMISSION.
REPORT or SUBcoMMITTEE No. 4.
H on. W. M. Fly, Chairman, Central Executive Committee of the House,
and H on. Ed. l'Vestbrook', Chairman, Senate Central Investigating
Committee.
GENTLEMEN: We, your Subcommittee No. 4, appointed by the Cen-
tral Committee to audit and investigate the State Fire Insurance Com-
mission of Texas, beg leave to submit. the following:
We have carefully investigated, checked‘ and compared the workings
of this Department from the ﬁscal year 1915 to the present time, and
ﬁnd that this Department is divided into three divisions, which are
explained in detail in this report, and in these departments there are
forty-one employes doing the work of the Fire Rating Board, or State
Fire Insurance Commission of Texas. In order that you may clearly
distinguish between the State Fire Insurance Commission and its duties,
and. other kinds of insurance in Texas, we quote the following, setting
out this Commission’s duties, which is the caption of the Act of 1913:
“An Act to repeal Chapter 8 of the General Laws of the Fourth Called
Session of the Thirty-ﬁrst Legislature of the State of Texas, ap-
provedScptember 6, 1910, known as the State Insurance Board Law,
46 STATE FIRE INsURANCE CoMMIssIoN.
and to provide conditions upon which ﬁre insurance companies may
hereafter transact business in the State of Texas, and to create the
State Fire Insurance Commission, and to prescribe its duties and
authority, and the duties and authority of each member thereof, and
to ﬁx the salaries of the members, and to provide for their appoint-
ment and removal, and to provide that hereafter the rate of premiums
to be charged by the ﬁre insurance companies in this State shall be
ﬁxed and determined and ‘promulgated exclusively by said State Fire
Insurance Commission, and to prohibit any such ﬁre insurance com-
pany from collecting or receiving any premiums on account of poli-
cies of ﬁre insurance issued by them, unless the rates of such pre-
miums have been so ﬁxed and determined and promulgated by said
Fire Insurance Commission 5 to provide certain conditions and lim-
itations on ﬁre insurance contracts or policies, and providing penal-
ties for violations of provisions of this Act, and appropriating money
necessary to carry out its provision, and declaring an emergency.”
The Act creating this Commission became effective July 1, 1913,
and under this Act the present Fire Rating Board was organized, and
began its work. It seems that prior to the passage of this Act in
1910, there was another Act passed known as the State Insurance Board
Law, which prescribed certain duties of the insurance companies, and,
to some extent, regulated the making of rates; it seems that this Act
was not satisfactory, and hence the change of 1913, which created the
present Commission; and in discussing the present State Fire Insur-
ance Commission and the law governing same, and in criticising and
commending the law and its administrators, we realize that the pres-
ent law is a great improvement over the law of 1910 3 and we further
realize that all the employes and appointees of the present State Fire
Insurance Commission are very efficient in'the discharge of the vari-
ous duties of this Department, and we have no criticism to make of
the detailed work, and believe this Department is being operated as
directed by the provision of the present law governing same.
We do not agree with all the provisions of the law. We believe the
law to be too elastic in some of its provisions, and, if this Department
remains as at present, there should be a deﬁnite budget made for it,
itemizing its expenditures.
Section 29 should be repealed, and the one and a fourth per cent
placed in the Treasury to the credit of the general revenue‘fund, and
a direct appropriation made to maintain the Department out of the
State Treasury.
The appropriation made for this Department is one and one-fourth
per cent of the gross premiums of all ﬁre insurance companies doing
business in Texas, and this is placed in the Treasury to the credit ofv
this Commission, to be expended during the current year in carrying
out the provisions of this Act; you will note that this is a charge
against the insurance companies. We mention this appropriation here,
but will deal with it more in detail in our recommendations. The
appropriation for this year, raised in this way, is $130,000.
STATE FIRE INSURANCE CoMMissIoN. 47
We call your attention to this appropriation so you can understand
more easily the liberal expenditures of this Commission, and we now.
incorporate, and submit to you, a detailed statement of the duties of
each separate subdivision of the Department, giving the duties of the
Fire Marshal, the Secretary of the Commission, and the salary paid
each, with a complete statement of the name of each employe, and the
salary and duties of each.
We wish now to call this Committee’s special attention to the fact
that, for one not versed in the insurance business, and not especially
familiar with the ﬁre insurance business, it is a little difficult to under-
stand the technical procedure of this Department.
It seems they make the rates based on the experience for a number
of years, taking into consideration the average ﬁre losses, and, of
course, they make the rate either higher or lower, based on the sur-
rounding conditions of certain property.
In making the rates, they take into consideration the “good ﬁre
record” of the cities and towns. All of these things seem to be taken
into consideration when making rates for cities or towns, or for special
localities.
For a thorough understanding of this Department we incorporate
as part of this report the following detailed statement, which will give
you a complete outline of the management and of the expenditures of
this Department:
OFFICE OF THE STATE INSURANCE COMMISSION.
AUSTIN, TEXAS, November 23, 1917..
Hon. Lon A. Smith, Hon. 1. D. Friirchild, and Hon. R. L. Pillow, J12,
M embers of the Investigating Committee Assigned to the Investiga-
tion of the State Insurance Commission.
GENTLEMEN: In line with the endeavors of the State Insurance‘
Commission to furnish your Honorable Committee with data that would
inform you of the manner in which all the provisions of the law gov-
erning the Department are applied, and which would be of assistance
to you in formulating your report to the Central Committee, we beg to
submit below certain facts and arguments supplementary to those here-
tofore furnished, and particularly to set forth in more detail the views
entertained by us as suggested in our answers to questions 20, 21 and 22
of the questionaire submitted to the Department at the beginning of
your investigation.
We ﬁrst desire to direct your attention to a brief résumé of the
evolution of what known as the State Insurance Commission Law,
and the prime factors which contributed toward the evolution and which
constitute the ground work upon which has been builded the operation
and activities of the Department. Texas has had three different stat-
utes, each of which was designed to cure certain recognized evils in the
ﬁre insurance business as conducted at the time the statutes were en-
acted, the ﬁrst one being what is known as the Fire Rating Board Law,
48 STATE FIRE INSURANCE COMMISSION.
enacted in 1909. Shortly afterwards, this Act was repealed and there
was substituted therefor the State Insurance Board Law, and a little
'later, in 1913, this Act was also repealed and the present State In-
surance Commission Law enacted, from which were eliminated the
objectionable features of the former laws and new ones were incor-
porated which experience had proven were desirable and workable.
One of the most important factors contributing toward the enact-
_ ment of these statutes was the enormous ﬁre waste which annually
takes place in this State, which impoverishes our created wealth by
many millions of dollars, and a recognition of the fact that there was
no organization or agency of any character having any authority that
was being employed to check such frightful waste and thus decrease
the tax which it imposed upon our citizenship.
PRACTICAL BENEFITS; DISGRIMINAT'IONS REMOVED.
Another factor which has come to be recognized by all close observers
was the system of discrimination that had grown up and the practice
of favoritism that was permitted by various underwriters doing busi-
ness in the State. Prior to the enactment of the statutes above men-
tioned, insurance rates were made without any particular regard to
the real ﬁre hazards involved on the property covered, but premiums
quoted were based largely upon general surroundings, on the volume
of business controlled by the assured, and with due regard to his in-
ﬂuence and importance in the community. Under this system, those
who enjoyed these special favors secured their insurance at a much less
cost than those who did not enjoy such favors, notwithstanding the
fact that the risks upon which the indemnity was placed were of the
same class, and, in some cases, the higher rate was on the less hazardous
risk. .This was particularly and glaringly so when comparison was
made between large insurers in‘ the cities and insurers in the smaller
towns and villages. It was perfectly natural, therefore, that, when the
present law was enacted placing all insurance risks in the State of
the same character and class upon the same basis, those who had en-
joyed these special favors should raise their voices in indignant protest
and condemn the State Insurance Commission ‘Law and its activities,
and claim that insurance rates had been raised by reason of the law,
while the real facts were, that, where one such rate had been raised
on account of the special privileges that had been enjoyed, many rates
had been lowered which before had been too high, in order to make up
the difference for the one enjoying special favors. It is also perfectly
natural that those whose rates have been lowered by reason of the oper-
ation of the law feel perfectly satisﬁed and have nothing to complain
about, and, therefore, nothing has been heard from them, all the talk-
ing being done by those who had been enjoying a rate less than was
actually justified by the hazard of the property covered. We take occa-
sion just here to say, however, that, in a large majority of cases, those
who raised a protest in the beginning have become converted to the
beneﬁts of the law. When they found out that the law provided that
STATE FIRE INsURANcE CoMMIssIoN. 49
the rate made should actually measure the hazard involved, and had
it pointed out to them through the service rendered by the Commission
how hazards may be eliminated, they immediately entered upon the
work of improving their risks and affording better protection, and are,
today, by reason of such improvements, not only enjoying, in many
cases, even lower insurance rates than they enjoyed before with their
special privileges, but have also eliminated, to a considerable degree,
the danger to their property and have increased the personal safety
of those engaged in work in their plants. As a matter of course, there
are some owners of risks who have refused to make improvements which
will make the hazard lower, and continue to complain that the Insur-
ance Commission has compelled them to pay a higher rate than before,
shutting their eyes to the fact that the same company which gave them
the indemnity before the law was enacted can still write them at the
same old rate if it chooses, the only condition being that they must
write similar risks for everybody else at the same rate.
We feel that it is not out of place here to call to your attention a
fundamental law which underlies all ﬁre insurance, no difference
whether it be offered by corporations, stock companies, partnerships,
reciprocals, or otherwise, and which law is as immutable as the law
of nature and should be so self—evident as to need no demonstration,
and that is, that the only accurate measure of the rates for indemnity
against ﬁre is the amount of ﬁre loss itself; or, to state it in the lan-
guage of a prominent citizen of this State, “As is the ﬁre waste, so
must be the ﬁre tax,” which statement embraces, of course, the tax
necessary to take care of the losses incurred, legitimate expenses neces-
sary to the collection and disbursement of the tax, and a reasonable
proﬁt upon the capital hazarded in the conduct of the business. It is
too often the case that in giving consideration to the subject of ﬁre
insurance, we lose sight of every proposition except the rate. We speak
of high rates and low rates as if they were a thing that could be con-
trolled by law or by the will of a man or a set of men, and do not
take into consideration "that rates are and must be governed by an
unchangeable law if the indemnity offered on such rates is worth the
paper upon which the contract is written. The ﬁrst question of im~
portance to anyone in the market for indemnity against ﬁre loss is the
question of the soundness and stability of the indemnity offered, and
the second is the price of such sound and stable indemnity. Now,
there is but one way to have sound and stable ﬁre insurance indemnity.
That is, that the association or corporation offering such indemnity must
collect sufficient vpremiums, which may be called the ﬁre insurance tax,
to pay all losses incurred, all legitimate expenses, and have a fair proﬁt
on the money used in the business, the calculation to be extended over
a sufficient period of time to warrant the application of the law of
averages, the law of averages being a fundamental law of the insurance
business. The ignoring of these fundamental laws by underwriters
or in legislative enactments seeking to regulate and control the insur-
ance business always has and always will result in disaster both to
50 STATE FIRE INSURANCE CoMMIssIoN.
those who offer and to those who seek indemnity. To the person who
fully understands these basic principles upon which the science of ﬁre
insurance is constructed, the great problem in Texas is, how we may
reduce our annual ash heap, because a reduction of ﬁre waste auto-
matically brings about a reduction of the ﬁre rate. As above stated,
not until the Legislature of 1909 was there any official recognition
given to this question in Texas, and, in our judgment, this is still the
question which demands the serious consideration of our citizens and
our Legislature above all other questions connected with the business
of ﬁre insurance.-
ANNUAL EIRE WASTE.
To the student of ﬁre waste, an analysis of the present Fire Insurance
Commission Law, which is the most satisfactory and represents the
greatest forward step of any that has ever been taken, those sections.
which deal with ﬁre prevention are the ones most in need of strengthen-
ing in their construction and broadening in their comprehension.v In
support of this belief, it is not out of place to cite a few statistics well
known to underwriters and students of ﬁre prevention, but which do
not seem to be understood to any considerable degree by the general
public. Statistics gathered by the State Insurance Commission show
that the average annual loss of insured property for the past ﬁve years
is eight million dollars. Now, it may be safely assumed that the values
destroyed in ﬁres, where insurance was involved, were 25 per cent in
excess of the insurance carried. It is also a safe assumption that 25
per cent of all property that is destroyed by ﬁre carries no insurance
at all. Therefore, an estimate of sixteen million dollars per annum
for the past ﬁve years for ﬁre waste in Texas is conservative. Perhaps
this may be made more impressive to you gentlemen by the statement
that, for a period of two years, this represents seven million dollars
more than was appropriated by the Thirty-ﬁfth Legislature for all pur-
poses to be expended during two years.
Now, the most striking thing about this ﬁre waste is, that it was
revealed from the statistics gathered by the Commission and the in-
vestigations which it conducted, that fully 7 5 per cent of all the waste
was due to preventable causes, and that at least 50 per cent of it was
due to the inexcusable carelessness, recklessness, and lack of foresight
which is a common fault of the American people; The truth of the
assertion that the American people are the most wasteful and proﬁigate
with respect to their resources of any people of the earth has never
been disproven, and certainly, with respect to the question of ﬁre waste,
it is as axiomatic as a postulate in geometry. Face to face with these
stubborn facts, the State Insurance Commission has undertaken, so
far as the scope of its authority permitted, a ﬁre prevention campaign
which it has conducted from year to year in an effort to stop at least
a portion of ‘the inexcusable waste. We have not accomplished all that
could be accomplished with the proper kind of legislation and with
the proper kind of authority with which to make application of proven
STATE FIRE INSURANCE COMMISSION. 51
O
principles which may be used in bringing about better conditions. We
unhesitatingly make the assertion that much good has been accom-
plished. Progress has been made in laying the mud-sills of ﬁre pre-
vention by the slow but sure process of education, which, in time, will
be cumulatively reflected in a reduction of ﬁre waste and a lower
ﬁre tax.
SOME LEGISLATION SUGGESTED.
We beg to suggest at this point some legislation which will go a
long way in helping to solve the ﬁre waste problem and which, if we
may use the experience of those countries which have, in a great meas-
ure, reduced ﬁre waste to a minimum, must be written into our statutes
before very much more progress can be made. First, we need a State
Building Code, general, of course, in its nature, but susceptible of
speciﬁc application to every city, town and village in the State, which
code can be reinforced and backed up by proper city ordinances in
those points where it is not broad enough to meet local conditions and
local problems.
Second, we need. ﬁre prevention taught in our public schools. Not
a new text-book or a new course of Study, but it should be incorporated
into the texts already prescribed, such as our readers, English, com-
position, and mathematics. We trust you gentlemen will recommend
to the Text-Book Board in an earnest manner that this subject ﬁnd a
place in our school instruction as we have outlined.
Third, we need a Personal Responsibility Law, by which is meant a
law making the owner or occupant of a piece of property personally
responsible for the damage done by a ﬁre and for the cost entailed in
extinguishing a ﬁre if that ﬁre is due to intent, wilful negligence, or
a refusal to comply with any order given by the ﬁre prevention officials
to correct dangerous conditions.
But it may be said that these laws are too radical. We grant that
they are radical when looked at from our present viewpoint, but we
submit that ﬁre is also ‘radical and is no respecter of persons, and, if
the experience of other countries can be taken for anything, we must
have laws similar to those we have mentioned, notwithstanding that
they now seem to be very radical. Have you gentlemen ever asked
yourselves the question, why it is that in Texas the annual ﬁre waste
per capita, based upon the population of 1910, is more than four
dollars, notwithstanding the fact that in such cities as Houston, Dallas,
Fort Worth, San Antonio, and Galveston, we have some of the most
expensive, the best equipped, and the most efficient ﬁre departments
in the country, and that, in fact, in England and France, barring the
cities of London and Paris, they do not have ﬁre departments that
will at all compare with ours in the cities mentioned here in Texas, and
yet, in France and England, the average total per capita ﬁre loss is
less than 50 cents; and in comparison with cities the same size of
Dallas and Houston, we ﬁnd an annual per capita ﬁre loss of from
25 to 50 cents, while in our own cities, the past ﬁve-year average is
52 - STATE FIRE INSURANCE CoMMrssIoN.
about ﬁve dollars? There is but one answer to this question and that
is, that, in these European countries they have given their ﬁrst atten-
tion to ﬁre prevention and afterwards to ﬁre ﬁghting. They have legis-
lated, inspected, investigated, and educated until they have made a
preventable ﬁre a diﬁicult thing to happen, while we, of this country,
have voted bond issues and taxed ourselves to the limit in building
great waterworks systems, and organizing, equipping, and maintaining
expensive ﬁre departments to ﬁght ﬁres before they start, knowing full
well that they are going to start because the conditions that are caus-
ing them are all around and about us, and experience teaches us every
day where they may be found and what is certainly to be expected.
And just here we desire to drop another observation, lest we forget,
and that is, that underwriters are not so much interested in the ques-
tion of ﬁre prevention anywhere as they are in that place where the
rates of premiums are prescribed by an authority beyond their juris-
diction and where such authority turns the attention of the public to
the conditions and causes which produce rates.‘ We are of the opinion
that what has been accomplished in European countries along the lines
of reducing ﬁre waste can be done in this country by use of the same
measures and means, with such changes as will adapt them to our
form of government, and the sooner our citizenship comes to a reali-
zation of these facts and to a full appreciation and understanding that
it is impossible to have lower insurance rates until we have a lower
ﬁre waste the sooner will we solve the problem in this country and
come into the enjoyment of a lower ﬁre tax so earnestly desired by
all of us. But we cannot secure these beneﬁts by a mere ﬁat of law
nor by legislation counter to the fundamental laws upon which the
science of insurance rests.
The State Insurance Commission, as at present constituted, has been
in operation since July 1, 1913. However, there is only a small per
cent of our citizenship who have any conception of the magnitude of
the work which it does or the immense amount of detail and routine
which it must perform. Neither have they any correct conception of
the immense importance of the functions discharged by the Commis-
sion, both to insurance organization and corporations, and to the gen-
eral public. Insurance is one of the basic rocks upon which all mod-
ern commercial life is founded. Anything that seriously disturbs the
equilibrium of this rock will also seriously disturb every avenue of
trade and commerce throughout the entire State. Therefore, it is a
matter of signal importance to the people of the State that all laws
dealing with a question so momentous and fraught with so many
potentialities for good or evil, should reﬂect the best statesmanship of
the times and should be administered with a high degree of efficiency.
We are not unmindful of the fact that, possibly, a majority of under-
writers are still of the opinion that the insurance business, particularly
the price which may be charged for insurance indemnity, is not a proper
subject for legislation. We may dismiss this contention, however, by
reference to the decision of the Supreme Court of the United States in
STATE FIRE INsuRANcE CoMMIssIoN. 53
what is known as the Kansas case, wherein a majority of that court
held in substance that the business of ﬁre insurance is semi-public in
its nature and is charged with such a public interest that legislative
regulation and control even of the rates of premiums to be charged
is a right that may be exercised by any State and does not contravene
any provision of the United States Constitution. If the principle thus
announced by the court is sound, and we must acknowledge that it is
the law whether we think it sound or not, then it follows as a logical
conclusion that whatever may be necessary to reduce ﬁre waste, which
we have already seen is the only correct measure of ﬁre rates, is also
a proper subject for legislation. For certainly it could not be con-
tended by anyone that the effect ﬂowing from the cause might be reg-
ulated but the cause itself left undisturbed, and particularly so when
the effect coming from the cause is always to the detriment of the public.
There is a movement on foot at this time which had its inception in
a recognition of the conditions which we have heretofore pointed out
as being recognized in Texas prior to the enactment of the statutes
described, which movement is daily gaining momentum, looking toward
some centralized governmental authority which may be used toward
checking or curbing ﬁre waste in the United States. In our judgment,
any step looking toward the abandonment of ﬁre prevention work
where once begun, whether it be by the State or other political unit,
would be a step backward and against the public interest.
PRACTICAL OPERATION.
Another thing to which we direct your attention is the fact that the
State Insurance Commission prepares and promulgates speciﬁc insur-
ance rates on the many thousands of insurance risks throughout the
State with the exception of a few classes which local agents are author-
ized to rate according to prepared schedules; and that it furnishes ‘an
advisory service showing any citizen interested how improvements may
be made in his risk for the purpose of reducing his rate; and that it
also furnishes an advisory service to municipalities with reference to
waterworks systems, ﬁre departments, police protection, etc, which
things are taken into consideration when ﬁguring the individual key
rate of a city or town; and it also conducts a ﬁre prevention campaign
as far as the law will permit, and performs all of these activities at a
less expense, and we believe we can say without immodesty, with more
satisfaction both to the insurance companies and to the public than
was done under the old system when the insurance companies main-
tained their actuarial bureau and promulgated rates under their own
supervision. .
The Commission is maintained at the expense of the stock com-
panies authorized to do business in the State, the law authorizing a
gross assessment of ‘one and one-fourth per cent on all premiums col-
lected in the State with a limitation placed on the annual expenditure
of one hundred thousand dollars until, by Act of the Thirty-ﬁfth Legis-
lature, said limitation was raised to one hundred and thirty thousand
54 STATE FIRE INsURANCE CoMMIssIoN.
dollars. This Commission has it on good authority that the insurance
companies expended one hundred and twenty-ﬁve thousand dollars per
annum in making and promulgating rates for use in this State, and did
not undertake, to any considerable extent, the other activities required
of the State Insurance Commission by the law creating it. Therefore,
from the standpoint of economy, the Insurance Commission has jus-
tiﬁed itself, for we submit that, if it cost the companies one hundred
and twenty-ﬁve thousand dollars per annum to maintain their actuarial
bureau prior to 1913, with the increased population and the growth and
development of the State, to say nothing of the tremendously increased
values of property, which necessitates frequent reinspections and reports
for improvements and protection, it would now cost one hundred and
ﬁfty thousand dollars per annum to maintain such actuarial bureau,
while the Insurance Commission is limited to one hundred and thirty
thousand dollars, with which it must do the work done by the actuarial
bureau, and, in addition thereto, must perform ﬁre marshal work or
all ﬁre prevention activities, which is ﬁrst in importance to the people
of Texas. '
We have heard the statement made by those who do not know the facts,
that, if the Insurance Commission were abolished, at least insurance
rates could be reduced in proportion to the amount saved by the com-
panies which is now expended for' the maintenance of the Commission,
which statement, you will observe, is made in absolute ignorance of the
fact that the shifting of the actuarial work of the companies to the
State body is giving them the service at a less expense than they had
it before, and, therefore, reduces their expenses instead of increasing
them. - -
RATES.
One more point to which we direct your attention, and then we shall
pass this phase of the subject, and that is, that all rates prescribed by
the State Insurance Commission are maximum rates and that there is
nothing in the State Insurance Commission Law nor any ruling of
the State Insurance Commission which prevents any company or com-
panies from writing any class of risk in the State of Texas at any
place or at any time at a lower than the maximum rate prescribed by
the Commission. We desire to particularly impress you gentlemen with
this fact for the reason that some people persistently make the state-
ment that the State Insurance Commission has created an insurance
trust and that many ﬁre insurance companies would like to write busi-
ness at a less rate than that prescribed by the Commission if they were
permitted to do so. There can be nothing further from the truth than
such a statement. The only requirement which the company must
meet when it writes a risk at a‘ lower than the maximum rate for John
Jones is, that it must also write the same class of risk at the same
. rate for Bill Smith. The Commission will not tolerate a company
offering to John Jones a rate of 50 cents upon his risk merely because
John Jones happens to be a big insurer or possesses inﬂuence, or, per-
STATE FIRE INSURANCE COMMISSION. ‘55
chance, a political pull, and then step across the street and charge Bill
Smith one dollar on the same class of risk because, perchance, Bill
Smith does not happen to enjoy as much community prestige, or has
no political pull, or cannot offer such a large volume of business. It
was just such a condition as this that existed prior to the enactment
of the law and which, as we have already shown, was one of the prime
factors in the evolution of conditions which ﬁnally crystallized into the
present law, and if. there be a citizen of this State holding official
position, or otherwise, who believes that this kind of a practice is fair
and just and right, this Commission is perfectly willing that he shall
go before the public and, upon this hypothesis, conduct a campaign for-
the repeal of the law._
REFERENCE TO CONSOLIDATION OF VARIOUS INSURANCE DEPARTMENTS.
As suggested in our opening remarks, we now desire to discuss cer-
tain questions incident to, or growing out of, the proposed consoli-
dation of all ‘divisions or subdivisions of State government which deal
with insurance in any of its phases in one department. We have already
gone on record in the answer to one of the questions referred to above,
that, in our judgment, it is practicable for all insurance laws to be
administered by one body and it may be that it could be done so as to
effect a saving over the present arrangement for such administration.
However, we are not prepared to commit ourselves positively at this
time on the economical phase of the situation, not being sufficiently
acquainted with the work of the departments other than our own to
render an opinion that would be of value. We need only say in this
connection that, in so far as the State Insurance Commission is con-
cerned, we do not see how a single penny of saving could be effected
by a consolidation, and this for the reason, as has already been stated,
that the demands already made upon the ofﬁce for its services are
beyond the ability of the oﬂice to grant, notwithstanding the increased
appropriation given for the present two ﬁscal years, and the demands
for its services will continue to increase in volume in the proportion
that the State increases in wealth and population.
But we repeat that we do believe such a consolidation plan is prac-
ticable, but the wisdom or advisability of putting such a plan into
effect, in our judgment, depends altogether upon whether or not such
a department administering all the various insurance activities now
conducted in the State should be composed of a single executive head
to be known at the Insurance Commissioner, or whether the power and
responsibility which would thus be concentrated should be divided
among at least three such Commissioners having equal responsibility
and equal compensation.
We desire ﬁrst to lay down the proposition that, to 'eﬁect such a
consolidation as has been suggested, placing all the administration in
the hands of one Commissioner, would be unwise, undemocratic, and
dangerous, and would be fraught with such potentialities for harm,
when once used, that irretrievable damage and loss would occur. We
56 STATE FIRE INSURANCE CoMMIssIoN.
have reached this conclusion after mature deliberation and study of
the question both from an examination of our own conditions and in
the light of precedent, and desire here and now to go on record as
being unalterably opposed to any such plan.
Now, we trust that we have not reached these conclusions without
being able to offer some arguments in their support. In the ﬁrst place,
it is conceded that, in order to effect a consolidation of all insurance
activities, the ﬁrst thing necessary is to divorce the Department of
Banking from that of Insurance, and the placing over the Department
of Banking, a Banking Commissioner. With this proposition we are
in hearty accord. We are also in accord with the arguments which
have been adduced in behalf of such action, but we do not feel that
we could be consistent to argue that these two activities, which are
now administered by the Commissioner of Insurance and Banking,
should be separated because of the dissimilarity which exists between
the two and because of the magnitude of each in its own sphere, and
because the Department of Banking is so large that it requires the
individual time and attention of a competent bank man to properly
supervise our State banking system and administer the laws that gov-
ern it, and then immediately conclude that one Insurance Commissioner
could properly look ‘after and supervise all of the insurance interests
in this State. Such a consolidation as has been mentioned includes
the life insurance companies, the ﬁre insurance companies, the func-
tions of the Industrial Accident Board, and the functions of the State
Insurance Commission, which certainly would make a department much
larger when combined than is the Department of Insurance and Bank-
ing as it now exists, and with activities having no more similarity than
have those now administered by the Commissioner of Insurance and
Banking. One grave mistake made by a great many superﬁcial stu-
dents of insurance matters is the conclusion that all insurance is closely
related and very similar‘ merely because it happens that all branches
of insurance are denominated by the one term “insurance.” But the
facts are that there is no more relation between the laws and the
fundamentals underlying the science of ﬁre insurance and those under-
lying the science of life insurance‘ than there is between the principles
and fundamentals which govern life insurance and that of sound bank-
ing. Furthermore, there is no more relation between the fundamentals
and the laws which govern industrial accident insurance and those
which govern ﬁre insurance than there is between those that govern
industrial accident insurance and that of sound banking. Therefore,
when it is believed that, by the separation of the Department of In-
surance and Banking—which, understand us, we believe should be
done—and then placing all the insurance activities which we have
named under one Commissioner, you have gotten right back to the
situation you were trying to get away from but in a more aggravated
degree.
We make the statement that it would be a phenomenon to discover
any one man who could conscientiously and efﬁciently manage and
STATE Fran INSURANCE COMMISSION. 57
supervise all of the insurance activities carried on in the State of Texas,
and we further make the statement that it would be an exceedingly
difficult thing to ﬁnd a man whose training and qualiﬁcations would
ﬁt him for such a versatile job even if it were possible for him to
perform the task otherwise. It seems to us that this kind of a position
is absolutely untenable because of its inconsistency; therefore, we pass
to the consideration of another argument.
It has been suggested that it is not wise to have one Commissioner
of Insurance and Banking administering the laws of both of these great
activities because of the opportunity it affords for building up a polit-
ical machine. If that be true, we would like to know what kind of
an opportunity presents itself when you concentrate all insurance activi-
- ties, which now exist in this State, under one head, carrying with it
the Industrial Accident Board, which comes in direct contact with
every employer of labor, having more than ﬁve employes, and every
employe of such employer, and carrying with it the State Insurance
Commission which, through its rate making powers, touches every home
throughout the entire State from the humblest cottage to the most
expensive mansion. Is there anyone who will argue that the opportu-
nity for building up a political machine is lessened by such consoli-
dation as this, and by the placing of these tremendous powers in any
one man’s hand? If there be any danger of a machine being built
up by reason of such concentration of authority, it certainly would be
greatly augmented by carrying out such a plan as this. We grant you
that, where the functions of an administrative officer are only to see
that the practices and customs sanctioned by common law, or that
the rules laid down by statute law are observed by those affected by
the law which he administers, the danger of the abuse of power is
reduced to a minimum, and particularly so where these laws do not
confer any wide discretionary authority. But, on the other hand,
where, in addition to the administrative functions of an officer, he is
charged with duties that are both extra-judicial and semi-legislative,
such as those exercised by the Industrial Accident Board. and, in some
measure, by the State Insurance Commission, it becomes a dangerous
proposition to leave all of said functions to the judgment of any one
man, no matter how brilliant he may be, how well balanced he may be,
nor how much conﬁdence we may place in his ability. Furthermore,
such an arrangement is undemocratic and out of harmony with the
spirit of the times. In making a comparison between Texas and the
other States with reference to their insurance activities being con—
trolled by one Commissioner, it has been overlooked that in each of
these States the Insurance Commissioner is only charged with the ad-
ministration of plain statutory laws and of requiring a conformity to
the established customs and rules and that none of said Commissioners
of the States with which the comparison is made, so far as our knowl-
edge goes, with an undivided authority administers such a law as that
which creates our Industrial Accident Board, and we are positive of
58 STATE FIRE INsURANCE CoMMIssIoN.
.the fact that none of them perform the duty of prescribing and pro—
mulgating the rates which ﬁre insurance companies are permitted to
use‘ in assuming risks against ﬁre loss. In the limited investigation
that we have made, we have yet to ﬁnd a single Commission of any
character that has to deal with as big a problem as is the problem
of prescribing the prices at which service of indemnity is sold, that
has been left to the control of a single individual. The United States
Government has never given sanction to such a principle. In the
establishment of her Interstate Commerce Commission, of her Tariff
Commission, and all other commissions to which have been submitted
complex problems for settlement between two conﬂicting interests, or.
interests that might even conﬂict, the personnel of said commissions
has always consisted of more than one. This is also true with reference
to the State Railroad Commissions, and it seems to us that it could
be just as consistently urged that the authority to regulate railroad
rates in Texas should be left to the judgment of one commissioner as
it could be that the authority to regulate rates of ﬁre insurance com-
panies should be left to a single commissioner. The practice in all
the States, so far as we are able to learn, with respect to commissions
dealing with similar powers, public service commissions, public utilities
commissions, or any commission dealing with such problems as must
be dealt with by the State Insurance Commission and the Industrial
Accident Board, is that they have always consisted of more than one
man, and the wisdom of such a course, in our‘ opinion, is unassailable
and the proposition of placing such tremendous powers and authority
in the hands of any one man is insupportable and fraught with great
danger.
But it is urged that this kind of an arrangement would effect con-
siderable economy in the administration of insurance affairs. We also
beg to dissent from this opinion, and believe that we will be able to
show that such a contention is fallacious. It admitted that the one
commissioner plan. contemplates that the commissioner shall be privi-
leged to appoint heads of the various bureaus which would be under
his charge. That is to say, he would have to have a life insurance
head, a. ﬁre insurance head, an industrial accident head, and a casualty
insurance head, which, with the Commissioner, would make ﬁve per—
sons who, presumably, are chosen because of their peculiar ﬁtness and
training for the work to which they are to be assigned. Now, we lay
down the proposition that any man who is qualiﬁed and ﬁtted to become
the head of any one of these~ divisions which we have named, and which
would be absolutely necessary under the one commissioner plan, would
require practically the same salary as that drawn by the Commissioner.
But for argument’s sake let us assume that these heads can be had
for one thousand dollars per year less than the Commissioner, and that‘
a Commissioner big enough can be found who will'take the job for
ﬁve thousand dollars. Then we will have one job at ﬁve thousand
STATE FIRE INSURANCE COMMISSION. 59
dollars, and four jobs at four thousand, which would give us a salary
list of twenty-one thousand dollars for supervision purposes. Now,
you will please bear in mind that the magnitude of the work is such
in all of these divisions that the department heads could not, under
any circumstances, do ordinary clerical or routine work. Therefore, by
this arrangement, you are not going to save a single clerk, a single
actuary, or a single expert that is needed in an eflicient administration
of any of these divisions. Therefore, any economy or saving in the
office force will come about not by reason of such an arrangement as
this but will come about, if at all, in spite of such an arrangement.
THE THREE COLIMISSIONERS PLAN.
Under the three commissioners plan which we propose. we believe it
is possible to ﬁnd three men sufficiently skilled and trained and even
experienced in one or more of the great branches of insurance who
could be had for the sum of five thousand dollars each, and who, being
given equal authority and having equal compensation, would be in a
position to, bring to bear upon the problems presented to the ofﬁce their
combined experience and intelligence, and what one overlooked per-
haps another would point out, and, being charged with equal responsi-
bility before the public, would weigh very carefully every point before
reaching conclusions, and would be able to administer the affairs of the
office with as little force or help as could be done under the one com-
missioner plan with heads of bureaus, and at a salary saving of six
thousand dollars, as you have already observed. -
Another point in this connection which deserves mention is that no
man, no difference what his station in life may be, renders the best
that is in him unless he is charged with responsibility. To make our
meaning clear with respect to this statement, we will say that the man
who renders his services only for the monetary consideration which
he receives never reaches the heights of the man who renders his services
because of the responsibility with which he is charged, and takes the -
monetary consideration only as means of enabling him to discharge his
responsibilities. We take it that this statement needs no amplification
to you gentlemen. The world’s history is replete with examples of its
truthfulness. You take away from the soldiers in the trenches today
in France and Flanders the responsibility resting upon them as the
defenders of their government and of their homes, and you have de-
stroyed the most inspiring, the most vitalizing force that actuates these
heroes. No subhead in any department, it matters not where or in
what department it may be, can ever come up to his full measure of
constructive achievement which he might have accomplished had he
been. charged with a commensurate responsibility in the planning and
doing of his work. Human nature is such that we like to receive
credit for what we accomplish, and it is a big incentive and one which
lends interest to the toil we place upon the solution of any difﬁcult
60 STATE FIRE INSURANCE COMMISSION.
problem to know that a successful solution means due recognition for
the services performed. By reason of this mental trait, it is reason-
able to expect more of three competent men coordinating their work
than could possibly be expected of one, but the expectation can be
realized only if they shall have equal responsibilities and equal author-
ity in their efforts to achieve‘. We have heard no argument advanced
which, in our judgment, possesses any merit in support of one Insur-
ance Commissioner instead of an Insurance Commission composed of
at least three to preside over the consolidated activities which have been ‘
proposed and are now being talked in this State.
It has been argued by some that one executive head redounds to a
better organization and prevents misunderstandings and jealousies in
the ofﬁce, etc. In reply to this, will say that, both from experience
and observation, we are of the opinion that there is not sufﬁcient merit
in such an argument to be worthy of consideration. Any three men
who are big enough to ﬁll the job of Commissioner are certainly big
enough to lay aside personal prejudices and avoid personal animosities
and jealousies, and, furthermore, from our viewpoint, it is just as pos-
sible to have the same conditions with one head and several bureau
chiefs as it is under the three commissioners plan, and the workings of
the various commissions throughout the country, both State and
National, do not justify such a suspicion.
Therefore, in conclusion, we again state that if the various insur-
ance activities of the State Government are to be consolidated in one
department, in our opinion they should be put in a department to be
known as the State Insurance Commission, which commission should
be composed of three men having equal authority and equal compen-
sation, appointed for a period or six years, the ﬁrst to be selected to
serve two, four, and six years, respectively, as may be determined by
lot, and one commissioner to be chosen each two years thereafter. We
believe such a plan to be practicable even though it may not be less‘
expensive. But, on the other hand, in our judgment, it would be
unwise, undemocratic, and even dangerous to consolidate all these activi-
ties in one department, placing thereover only one commissioner, and,
if that is to be the plan proposed, then, in so far as the present Insur-
ance Commissioners are concerned, we shall oppose to the very last
the disturbing of the State Insurance Commission as it now stands,
except to strengthen and perfect the law, regardless of what other
administrative officers connected with other branches of insurance may
think about the matter, and this because we are ﬁrm in the belief
that no single individual should be given the authority and power
which is now lodged by law in the State Insurance Commission and
the Industrial Accident Board, and for the further reason that we
do not believe that either the insurance companies or the public wbuld
be willing to trust to the judgment of any one man the big questions
which must be solved by these bodies any more than we believe that
the public and insurance companies would be willing to submit to a
STATE FIRE INsUPuiNoE COMMISSION. 61
Supreme Court constituted of one judge great questions where life and
property are at stake in the processes of our judicial administration.
Respectfully submitted,
STATE INSURANCE COMMISSION,
(Signed) A. R. ANDREWS,
Secretary.
- S. W. INGLISH,
State Fire Marshal.
SYNOPSIS OF THE OPERATIONS OF THE STATE INSURANCE COMMISSION.
(A Brief by the State Fire Insurance Commission.)
The State Insurance Commission, in the administration of the law
creating such Commission, has divided its work into three divisions,
and to each division is assigned a particular phase of the work to be
carried on, while at the same time all are coordinated, working in har-
mony for the accomplishment of the ends sought to be obtained by the
law. These three divisions are called, ﬁrst, “Statistical and Rating”;
second, “Engineering,” and third, “Fire Prevention.”
STATISTICAL AND RATING DIVISION.
Statistical—This subdivision gathers and classiﬁes statistics show—
ing liabilities assumed, premiums collected, losses adjusted, number of
ﬁres, average rate, burning ratio, loss ratio, and average loss on each
of the classiﬁcations adopted by the Commission. The object of pre-
paring this statistical data is for the purpose of ascertaining primarily
the amount of premiums collected by the ﬁre insurance companies oper-
ating under the jurisdiction of the State Insurance Commission and
losses sustained, in order that the Commission may be in position to
promulgate just and reasonable rates for all classes, based upon said
premiums and losses. Under this system the Commission classiﬁes
the various characters of risks under seventy-ﬁve headings, in order
that it may be known whether the various classes are producing suffi-
cient premiums to meet the losses on the particular class. Or in other
words, it is designed that the rates on each class may stand upon their
own footing. The second phase of this classiﬁcation system results in
a reduction in rates on those classes which have shown proﬁts in excess
,of a reasonable return for a period of years, entitling the insurer to
a lower rate. Or in other words, this classiﬁcation is kept for the
purpose of maintaining an equilibrium between the loss ratio and the
rate on the different classes. These classiﬁcation reports are furnished
the Commission monthly by each company and are compiled annually
by the department. The statistical department also has reports on
all ﬁres sustained by the insurance companies and furnished the de-
partment by them. From these loss reports is compiled the causes of
the various ﬁres on the various classes, from which the Commission
ascertains the ﬁres that are preventable and unpreventable, thus fur-
62 STATE FIRE INsURANCE CoMMIssIoN.
nishing the ground work for the Fire Prevention Division of the Com-
mission. '
Rating—When the State Insurance Commission Law became oper~
ative, its ﬁrst task was the preparation of schedules or insurance tariffs
so arranged that said schedules or tariﬁs might be applied to every
insurance risk in the State. in such manner as to accurately measure
the ﬁre hazard of the risk. Such schedules or tariffs were made with
due recognition of all fundamental laws upon which the science of
ﬁre insurance is constructed, ‘the experience gathered in each classiﬁ-
cation or risk extending over a sufficient period of time to make the
law of averages apply, and must also be susceptible of analysis and
division in order that charges may be made for defects and credits given
for improvements. Having due regard for all these matters, the sched-
ules as approved and applied, make it possible for the citizens of any
city or town in the State to determine, in a large measure, the ﬁnal
rates upon therisks within such city or town. As a result of this
ﬁrst task, the‘ Texas General Basis Schedules were evolved and approved
and put into operation by the Commission, and the provisions of same‘
have been applied to the various risks in 2533 cities and towns in
Texas, and the rates resulting therefrom have been published and dis-
tributed according to requirements of the law, the same being fur-
nished to the 3600 local agents in Texas and the various insurance-
companies. ' -
The rating subdivision also promulgates all speciﬁc rates as nearly
in harmony with the General Basis Schedules as is possible, and this
duty requires a great deal of detail work on account of numerous-
changes in occupancy, exposures, improvements, or changes in hazard
for any Cause, which is done ‘by revising and republishing a new rate
on the risk in which any change has occurred, the information as to
changes being obtained from local agents, special agents, and other
company representatives, through ﬁre marshals and the traveling force
of the Commission, the information being furnished upon forms pre-
scribed by the Commission. Revisions of this character are published
and mailed out to those at interest semi-weekly.
The rating division also checks the ﬁgures and computes the credit
which may be allowed in any city or town for Good Fire Record as
authorized by the Texas General Basis Schedules. During the past
three years the cities and towns of the State enjoying this Good Fire-
Record credit have effected a saving of $889,982.49. The data uporr
which this Good Fire Record credit is based is furnished this depart-
ment in the form of aﬁidavits from each local ﬁre insurance agent
operating in that city or'town, and gives the net premiums and losses-
sustained by all companies represented by that agency for the three
preceding calendar years. These affidavits are certiﬁed by the mayor‘
of such city or town, and upon being received by the Commission all
ﬁgures are checked and such credits as are warranted are allowed.
This saving alone is more than the Commission has expended during-
its entire existence, and these additional credits were secured without-
STATE FIRE INSURANCE COMMISSION. 63
any cost to the cities and towns securing them. This particular fea-
ture, which is an innovation new to all rating schedules and has been
strenuously opposed by underwriters in this State, would be immedi-
ately abolished if the authority to do so were given the companies.
The rating subdivision also furnishes an advisory service to the
citizens of this State, free of cost, showing what improvements or
changes can be made in the various risks for the reduction of rates and
elimination of charges. Thousands of letters are handled annually in
the performance of this service.
The rates promulgated by the Insurance Commission are maximum
rates and no company operating under the law can charge a higher
rate than the maximum authorized; however, such companies may use
a lower rate, and contrary to the impression that some people have that
all companies must use the rates made by the Commission, the facts
are, that any company is absolutely free to use any rate that it pleases,
provided it does not exceed the maximum rate, and competition between
companies below said maximum rates is just as free under the Insur-
ance Commission as it was before said Commission was constituted,
provided that all like classes of risks throughout the entire State are
put upon the same basis by said companies.
Another feature of the Statistical and Rating Division is the prep-
aration of insurance maps for the various cities and towns throughout
the State. These maps are made in many instances by representatives
of the department, and insurance maps for practically all of the cities
and towns in the State are on ﬁle, and copies are constantly being made‘
by our draftsmen for the use of companies and their local agents. A
fair estimate of the value of the various insurance maps on ﬁle in the‘
department and the surveys in connection therewith, would be approxi~~
mately a half million dollars. In other words, that amount of money
was expended in their compilation.
Another feature of the Statistical and Rating Division is the pro—
vision of the law requiring the Commission to prescribe a standard ﬁre
policy for use in this State, together with uniform forms for writing
all classes insured by the duly licensed and authorized stock ﬁre in-
surance companies. The Commission has prepared a Texas Standard
Fire Policy, and the various policies printed and furnished Texas local
agents by their companies, are copies thereof. Uniform policy forms,
clauses and warranties have also been prescribed, and are in constant
use by the agents throughout the State. The object of this uniformity
is for the purpose of guaranteeing to the assured‘ a valid policy contract.
ENGINEERING DIVISION.
This division of the State Insurance Commission has charge of the
application of the Kev Bate Schedule, the inspection and classiﬁcation
of improved risks, and the examination and criticism of all plans and
speciﬁcations for public buildings constructed by the State.
Key Reta—By the term “Key Rate” is meant the speciﬁc rate of
each city or town, which, when added to the speciﬁc rate on any in--
64. STATE FIRE INSURANCE COMMISSION.
dividual risk in such city or town, will produce the ﬁnal rate on the
risk in question. The key rate of a city or town is determined prin-
cipally by the adequacy of its waterworks, its ﬁre department, police
system, municipal ordinances, and all local conditions that in any way
affect the protection against ﬁre. Information relative to all charges
and credits in connection with the operation of the key rate schedule
is furnished by the Commission to all city authorities throughout the
State, together with copies of individual key rates, from which may
be ascertained all charges and credits entering into the make up of
any given key rate, thereby furnishing the information that is neces—
sary in connection with the improvements that can be eﬁected from
which reduction in ﬁre insurance rates may be secured. Through the
key rate feature of the Commission’s activities, municipal authorities
are encouraged. to confer with the department on all matters relating-
to the improved ﬁre protection in their city, and in that connection
the services of the Engineering Department are furnished, in all in-
stances, free of cost.
For the years 1915 and 1916, the records of the department show
that the key rates of 229 cities and towns in the State have been ma—
terially reduced, and that eighteen key rates have been increased, the
maximum reduction in that connection being 63 cents, the maximum
increase 15 cents. An estimated total savings by these reductions to
the insurers of the State is placed at more than $300,000.
I mprored Risks.-—The duties under this head consist of inspections
of mercantile, manufacturing and improved risks, the furnishing of
reports and diagrams in connection with such inspections, and includes
also the platting and making of plans for private ﬁre protection and
reporting on all sprinklered and unsprinklered ﬁreproof and semi-ﬁre-
proof risks. The assured is .furnished with a complete list of recom-
mendations found by the inspector, and a quotation is made as to
the reduction to be allowed in each case by the compliance with im-
provements recommended. Standards for the construction of all build-
ings and the installation of all protection therein, are furnished by
the department, together with blue prints and speciﬁcations thereof,
to assureds free of charge. ‘
State Buildings—The Engineering Division is charged with the duty
of passing upon all plans and speciﬁcations for ﬁreproof construction
and for the installation of ﬁre protection in and about all State-owned
property, which duty is required of the State Insurance Commission by
law. As an evidence of the wisdom of the Legislature in writing this
provision into the law of the State, it is only necessary to mention the
fact that up to this time no ﬁres of any consequence have occurred in
any building, the plans and speciﬁcations and ﬁre protection for which
were approved by the State Insurance Commission. As a further ref-
erence to this, it might be mentioned that reports to the State Fire
Marshal show that the State, since January 1, 1911, had suffered a
property loss of almost a million dollars in buildings erected prior to
enactment of the law mentioned. The department’s records show that
STATE FIRE INSURANCE COMMISSION. 65
ﬁfty-eight such plans and speciﬁcations of State buildings, provided for
by appropriation by the Legislature, were passed upon and approved
for the ﬁscal years 1915 and 1916.
FIRE PREVENTION DIVISION.
The Fire Prevention Division of the Commission conducts ﬁre in-
vestigations, inspections of risks for ﬁre hazards, biennial inspections of
State properties, educational propaganda, and administers the Fire
Escape Law enacted by the Thirty-ﬁfth Legislature. In addition to
these regular functions, this division has also undertaken conservation
work, and co-operates with the State Council of Defense and with the
National Board of Fire Underwriters, whose services were tendered and
accepted by the National Government for the purpose of conserving
products of vital necessity against ﬁre waste during the period of
' the war. ‘
Fire Investigations—The Commission has one trained arson inves-
- tigator devoting his entire time and attention to the investigation of
ﬁres believed to be of incendiary origin. Other members of the ﬁre
inspection force are assigned to the investigation of cases brought to
the attention of the department when the cases become more numerous
than can be reached by the regular man. Up to this time the depart-
ment has investigated every case for which a request has been made
by any official named.in the law and authorized to make such request,
and also has, in some instances, made investigations on its own accord
without such requests being received. From February 1, 1915, to
August 31, 1917, inclusive, a total of 160 cases were investigated, by
reason of which investigations thirty—one indictments were returned for
arson and nineteen indictments for other crimes that were uncovered
by the arson investigations. '
Fire Inspections—In this subdivision of ﬁre prevention work, the
department has employed from four to ﬁve special ﬁre inspectors, who
travel. from city to city and town to town, and in company with the
local ﬁre marshal, if one has been provided by such city or town, or
the ﬁre chief, and in many instances with both of these ofﬁcials, a
house to house and cellar to garret inspection of all mercantile risks is
made, also schools, hospitals, 'sanitariums, theaters and motion picture
shows, which inspections are made for the purpose of discovering such
ﬁre hazards as may exist and pointing out to the owners and occupants
of the property the desirability of correcting or removing these hazards
in order to avoid a ﬁre from such cause or condition, or perhaps pro-
mote a ﬁre that might originate from some other cause. It will be
understood that the work of these inspectors is also along the lines of
rate reduction, for the reason that many of the hazards which are dis-
covered have either been charged for in some previous rate issued, or
else would have to be charged for if not corrected. ‘ Therefore, this is
only one example of. the coordination of this particular work with that
of the Rating Division. These traveling inspectors also give advice to
the property owners concerning the installation and proper maintenance
66' STATE FIRE INSURANCE COMMISSION.
of private ﬁre protection, which also serves to reduce speciﬁc insurance
rates and afford added protection from the ravages of ﬁre. A tabula-
tion of the work done by these traveling men was ‘not begun until
November 1, 1915, since which time, up to and including August 31,
1917, these traveling men had made 79,469 mercantile inspections,
reported 18,082 ﬁre hazards in mercantile risks, and reported for ad-
justment 5,1107 speciﬁc insurance rates, and during the same period
made 1,068 inspections of motion picture shows and theaters’, 2114
public and private schools, and 39 sanitariums and hospitals.
Inspection of State Properties—The Fire Prevention Division of the
Commission has also made it a practice, although not required by law,
to make a biennial inspection of all State properties, with a view of
making recommendations for ﬁre protection and pointing out ﬁre
hazards and dangerous practices which might cause ﬁres and destroy
the State’s property. The last biennial report of such inspection may
be found in the Third Annual Report of the Commission, pages 31 to
111, inclusive, from which may be gained a fair idea of each of the
State’s institutions and the provisions made for protecting them against
ﬁre, and also actual conditions as found to exist at time of inspection.
This work, in the main, is done by the Chief of the Fire Prevention
Division assisted by the Engineering Division.
EducationaL—In this subdivision of the Fire Prevention Division of
the Commission is carried on the educational work designed to awaken
the public to an understanding of the enormous ﬁre waste which an-
nually takes place and the eﬁect it has upon the economic welfare of
our citizenship, and the direct and vital connection which it bears to
the insurance tax, which is collected for ‘indemnity against ﬁre losses.
This work has been done by means of printing and distributing of
leaﬂets, bulletins and addresses, also the mimeographing and distribu-
tion of the same kind of matter by conducting a correspondence ad-
visory service, and by delivering of public addresses to organized bodies
and municipal authorities upon invitation, and by giving publicity
through the press as far as possible, to any matter of educational value
which would help to get away from the habits of carelessness, indiffer-
ence and lack of foresight, each of which is responsible for a large
share of the ﬁre waste not only in Texas but throughout the nation.
Approximately a quarter of a million pieces of mail matter have been
prepared and distributed through the various channels used by the
office, from February 1, 1915, to August 31, 1917.
Fire Escape Law. The Thirty-ﬁfth Legislature enacted a ﬁre escape
law and charged the State Fire Marshal with its administration. No
funds were appropriated for his use in- administering the law; there-
fore, the only thing left for him to do was to undertake its adminis-
tration through the Fire Prevention Division of the Commission and
through the local ﬁre marshals and ﬁre chiefs whom the law made his
assistants, and whose co-operation was available by reason of their re—
lationship to ﬁre prevention work as conducted by the State Fire Mar-

STATE FIRE INSURANCE COMMISSION. 67
shal, and their interest in having such a law in force because of its
value from a ﬁre ﬁghting standpoint as well as safety to life.
Con-sereation—Conservation work referred to here has been under-
taken only as a war measure, but its value to the State cannot even
be estimated, and the law and the machinery of the State Fire Mar-
shal’s ofﬁce was found to be an excellent method of putting into effect
this work in Texas. Twelve days prior to the assembling of Congress-
for the purpose of considering war, the National Board of Fire Under~
writers, by a resolution unanimously adopted, tendered to the National
Government all of the facilities at its command for safeguarding the
ﬁre hazards involved in cities, towns and villages, public buildings,
hospitals, warehouses and similar institutions‘and to turn over to the
government all of their detailed knowledge of local water supply sys-
tems, structural conditions and ﬁre ﬁghting facilities. Immediately
upon the declaration of war this offer of the National Board was ac-
cepted, whereupon said board immediately put to work more than 4000'
trained inspectors and engineers, all working with the single purpose
of conserving the Nation’s resources against ﬁre waste, it being recog~
nized that the favorite weapon of the enemy spy is the torch, and this
has been demonstrated over and over again during the past few months.
The services of this trained force has cost neither the National Govern-
ment nor any State a single dollar. When it came to the organization
of ‘this force in Texas, the State Fire Marshal’s department, co-operat-
ing with the National Board, placed at the disposal of these men all
machinery of his ofﬁce and commissioned about 125 conservation work-
ers, who have since continuously been on the job, supplementing the
work that the Fire Marshal is already doing in trying to take care
of all the varied industries and resources vitally necessary to a success-
ful conduct of the war. The work of these conservation forces and
its value to the State and Nation cannot even be estimated, but we
only have to consider what might occur on our water fronts at Cal-
veston, Port Arthur and other points and at our great cotton concen-
tration centers and in our oil ﬁelds and grain elevators and repositories,
to understand. that this character of work during these times has been
one of grave importance to the entire Nation.
DUTIES AND OPERATIONS OF THE STATE INSURANCE COMMISSION.
STATISTICAL AND RATING DIVISION.
Statistical—Secures information and classiﬁes statistics showing lia-
bility assumed, premiums collected, losses adjusted, number of ﬁres,
average rate, burning ratio, loss ratio and average losses on various
classiﬁcations adopted by the Commission.
Rating.—’—Prepares and promulgates schedules, or insurance tariffs,
for the purpose of ascertaining the manner to measure the ﬁre hazard
so that proper rates may be procured.
Prepares and promulgates rates on all risks in Texas.
6'8 STATE FIRE INSURANCE COMMISSION.
Prepares surveys and diagrams on special hazard, ﬁreproof and
sprinklered risks.
Personally inspects, through its corps of inspectors, the different cities
and towns in Texas, for the purpose of applying proper insurance rates.
Furnishes rates on all risks to local agents and insurance companies.
Furnishes advisory service to citizens of the State free of cost, show-
ing what improvements and changes can be made in the various risks
a in order to reduce rates.
Prepares maps showing construction, etc., of various risks in the State.
Prescribes the Texas Standard Fire Policy, together with uniform
forms, clauses and warranties, required by the Texas General Basis
Schedules.
ENGINEERING DIVISION.
Inspects the ﬁre protection of the various cities and towns in Texas,
such as waterworks, ﬁre department and equipment. '
Tenders to city authorities, free of cost, service of engineers in con-
nection with recommendations for improvement of ﬁre protection.
Inspects mercantile, manufacturing and improved risks, furnishing
reports and diagrams in connection with such inspections.
The platting and making of plans for ﬁre protection and reporting
on all sprinklered and unsprinklered ﬁreproof and semi-ﬁreproof risks.
Furnishes complete list of recommendations to assureds with quota-
tion as to approximate rate secured on risk when certain improvements
have been made.
Prescribes standards of construction for buildings and installation
of all protection therein.
Passes upon all plans and speciﬁcations for ﬁreproof construction and
installation of ﬁre protection covering on State-owned property. (Re-
quired by Act of Legislature.)
Prepares layouts and furnishes recommendations for construction of
all State properties, in order that same may be as nearly ﬁreproof as
possible.
FIRE PREVENTION DIVISION.
Conducts ﬁre investigations.
Inspects all risks for ﬁre hazards.
Makes biennial inspections and reports covering State properties.
Administers the ﬁre escape law enacted by the Thirty-ﬁfth Legislature.
Co-operates with the State Council of Defense and the National Board
of Fire Underwriters, whose services were tendered to and accepted by
the Government in connection with conserving the products of the
country against the ravages of ﬁre.
Through its corps of inspectors, individual risks are inspected from
a ﬁre hazard standpoint, and assureds furnished with suggestions and
recommendations for the elimination of such hazards.
For further information regarding the operations of this department,
your attention is directed to brief furnished your Committee under the
STATE FIRE INSUPANCE- CoMMIssIoN. 69
caption, “Synopsis of the Operations of the State Insurance Commis-
sion.” '

You have noted from the above statements the duties of this depart-
ment as a whole, and of each subdivision thereof. We believe the
Legislature had in mind, when the law was passed creating this Com-
mission, the equalization and the reduction of the ﬁre rates in Texas,
as a whole, but from our observation we note that in some instances
the rates are lowered, and in others they are raised, making no material
changes that have lessened the cost of insurance to the people of the
State as a whole.
In some cases, as on ﬁreproof buildings, the rate has been materially
lessened, but on such risks as compresses, cotton gins, sawmills, etc.,
it has been materially increased. We believe the penalties are too great
on shingle-roofed dwellings, and the ordinary dwelling houses in the
cities, and on the farms in Texas.
SUGGESTS READJUSTMENT OF RATES.
We believe that this class of insurers are forced to pay more than
their portion of the burden of insurance. In our opinion there should
be a readjustment of the rates on dwellings, where the great masses are
affected so much; in fact, we believe that there are a great many
classes, or groups, that should be readjusted, and the burden of in-
surance more equally divided among the insurers.
RECOMMENDATIONS.
From the above and from our own personal observation, you must
be convinced that, as a whole, the general public has received very little
good from the creation of the Fire Insurance Commission, taking into
consideration the increased cost for its maintenance, and we, therefore,
recommend that this Commission be placed under the supervision of
the Commissioner of Insurance and Banking, and be classed as part,
or bureau, No. 2 in said Insurance and Banking Department, with a
chairman, or head, of said bureau, or part, who shall be competent
to make rates, with all the necessary qualiﬁcations and experience of a
person ﬁtted for such a place, and who shall be appointed by the Com-
missioner of Insurance and Banking, and who shall receive a salary
of not less than $3600 nor more than $4000 a year, and that his
ability be considered by the Commissioner of Insurance and Banking
in ﬁxing his salary; that the head of said bureau, or part, shall be a
person of experience in rate making for his department, and must be
qualiﬁed for this position, and we believe his qualiﬁcations should be
speciﬁcally set out by statute.
He shall be one of three who shall constitute Part 2 in the Insurance
and Banking Department, he, being secretary of the Fire Rating Part,
or Bureau, with the Commissioner of Insurance and Banking as Chair-
man, and the Attorney General the other member; the duties of the
whole Commission being to fix rates governing the ﬁre insurance busi-
’?0 STATE FIRE INSURANCE CoMMIs-sIoN.
ness of Texas, and to do such other things as may be prescribed by
law as the. duties of this part, or bureau, governing the ﬁre insurance
companies of Texas, or in any way affecting the ﬁre insurance business
of Texas. '
We recommend that the ofﬁce of the State Fire Marshal be retained
under the supervision of this department.
We recommend the abolishment of the present State Fire Insurance
Commission of Texas, as it is now created, and placing the ﬁre insur-
ance business of Texas under the supervivsion of the Department of
Insurance and Banking, where, in our opinion, all the insurance busi-
ness of Texas‘ ought to be.
There seems to be a semi-association of these two departments, yet
in a great many respects they are foreign, the one to the other; in
their interests to the people of Texas they are too closely associated to
be separated at all. Therefore make them as one and keep out the
dividing line, get the insurance ‘companies away from this ofﬁce, and
the office away from the insurance companies, and make rates for the
people and the companies that will be equitable and fair to all; do not
relieve the strong and penalize the weak 5 let the rich man with his
ﬁreproof building share more equally the burden of insurance on that
property, and, if possible, relieve the man who owns only a small cot-
tage with shingle roof from some of the penalties, for in this class is
the small home owner, the wage earner, and that class of people; and,
if we could give no other reason than to say that society makes this
demand, it should be sufficient.
We believe, by placing this department where it belongs, under the
Insurance and Banking Department, the work can be simpliﬁed, the
operating expenses reduced, and by so doing the general tax paying
public will be helped in more ways than one.
In repealing the present law creating this Commission it will repeal
Section 29, authorizing‘ the levy of one and one-fourth per cent against
the insurance companies on the gross premiums collected ~ in Texas,
which tax is collected for the maintenance of this department; there-
fore, we recommend that this one and one-fourth per cent be added
to the present tax charged against the insurance companies, to go into
the general revenue fund in the State Treasury, for the maintenance
of the general State Government.
In conclusion, if this report is accepted, we believe the head of this
part, or bureau, should be appointed for six years by the Commissioner
of Insuranceand Banking unless removed for cause by him, and should
have the required qualiﬁcations for this position; and, in making this
statement, we intend no reflection on the present ofﬁcials of- this de-
partment, for we believe from the head ofﬁcial to the porter, inclusivve,
that each and every employe is absolutely qualiﬁed, and is doing his
‘work very efficiently under the law. The reconstruction of the Act
creating this Commission, and the procedure of same, is the change
we recommend to be made.
The State now receives in round numbers about $650,000 as an in-
STATE FIRE INSURANCE CoIIMIssIox. 71
come from the taxes on insurance companies; with this additional one
and one-fourth per cent, and with the rapid increase of insurable prop-
erty in Texas, within a very short time the State revenue from this
department alone will reach the million dollar mark, and will continue
to grow, and as revenue increases from this and smaller departments,
for the general purpose of running this State Government, it will
necessarily reduce the burden of taxation on the masses of the people
of the State.
Gentlemen, this is a department that should be a revenue producer,
and by a compact, competent, and economical organization of this
department, and by placing it where it belongs, as above suggested, it
can be made so. _
Therefore, we recommend to you the above report, and suggest to
you the needed changes, with our reasons for same, for your consid-
eration, trusting that same will meet with your unanimous approval.
Respectfully submitted,
' (Signed) I. D. FAIRCHILD,
Chairman House Subcommittee N o. 4.
R. L. PILLow, J R.,
Vice Chairman House Subcommittee N o. 4:.
Lori A. SMITH,
Chairman Senate Subcommittee No. 4.
BRANCH OFFICES FIRE RATING BOARD.
BEPoRT or SURcoMMITTEE No. 4..
H on. W. M. Fly, Chairman, Central Executive Committee of the H ease,
and H on. Ed. Westbrook, Chairman, Senate Central Investigating
Committee.
GENTLEMEN: Your Subcommittee, known as Subcommittee No. 4:,
under whose work comes the investigation of the branch offices of the
Fire Rating Board located in Dallas, Texas, and Houston, Texas, beg
to submit the following:
We visited the Dallas oflice, spending two days looking into the
operation of the branch ofﬁce of the Fire Rating Board. The manager
of this ofﬁce, Mr. Boyd Benham, gave the information sought, evincing
a thorough knowledge of the duties of this ofﬁce. He is employed
adjusting rates, making inspections, reports on risks, furnishing in-
surance agents and others concerned information desired regarding
rates, construction, ﬁre hazards, etc.
This ofﬁce serves a territory of 100 counties, contiguous to Dallas,
approximating 75,000 square miles, with a population of 2,000,000
people. _
It is the opinion of the Committee under the present system em~
ployed by the Fire Rating Board, that this branch ofﬁce, also the branch
ofﬁce at Houston, Texas, under the management of Mr. J. L. Stevenson,
should be maintained.
The expense and ofﬁce accounts of both the managers, the one at
Dallas, and the one at Houston, were audited and found to be correct.
72 STATE FIRE INsURANcE CoMMIssIoN.
Exhibits “A” and “B” submitted. herewith, ‘give questions and answers
from Mr. Boyd Benham and from Mr. Stevenson. '
The Committee would recommend, if present policies are maintained,
that abranch office be operated from San Antonio, provisions for which
have already been made by the Thirty-ﬁfth Legislature, and that a
branch ofﬁce be operated from El Paso, Texas. This would give the
people of Texas more efiicient service, and would be less expensive to
the department.
Respectfully submitted,
(Signed) I. D. FAIRcHILn,
Chairman House Subcommittee N o. 4.
- R. L. PILLow, J R.,
Vice Chairman House Subcommittee No. 4.
LON A. SMITH,
Chairman Senate ‘Subcommittee No. 4.
AU DITOR’S REPORT‘.
To the Members of Subcommittee N0. 4.
. Appropriation 101 X
G-ENTLEMEN: Acting upon your instructions, I have checked the
books of the State Fire Insurance Commission, at Austin, Texas.
I have checked the warrants covering the various appropriations for
this department, and am attaching a schedule of same to this report,
under the different numbers, as ﬁxed by the Comptroller’s Department.
I am also attaching a statement of the cash account for this depart-
ment. They handle very little cash, only such as is received from the
sale of maps and books.
The assessments for the maintenance of this department are paid
directly into the Treasury, and a record of same is kept in the Depart-
ment of Insurance and Banking.
Respectfully submitted,
(Signed) MRs. L. B. DAUGHERTY,
Auditor.
From‘ September 1, 1915, to September 1. 1916.

Amount Amount
Approprlated Expended

Total expense ace‘opnt for 1915-1916. .
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 100,000 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 99,985 85
*Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15
5 100,000 00
This amount covers the entire expense of the Department
for the year, as shown in the following approprlation
numbers ﬁxed by the Comptroller’s Department.
Appropriation 100_X.
Salary of Chairman for the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . it 500 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 500 00
Salary of two members of Commission for the year 1915-16.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,00000
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ 5,000 00

STATE FIRE INSURANCE COMMISSION.
'73
From September 1, 1915, to September 1, l916—-Continued.
Amount
Appropriated
Amount
Expended

Appropriation 102 X.
Sala% of chief clerk for the year 1915-1916.
,v appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation 103 X. _
Sala of assistant'chief clerk for the year 1915-1916.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation 104 X.
Salary of three clerks for the year 1915-1916.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation 105 X.
Salary of seven clerks for the year 1915—1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_Amount ex ended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation 106 .
Salary of 13 clerks ‘for the year 1915-1916. ‘
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_Amount ex ended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation 107 .
Sala of 11 clerks for the year 1915-1916.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount allowed to lapse. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation 108 X.
Salary of mailing and supply clerk for the year 1915v 1916.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
‘Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation 109 X.
Sala of assistant mailing clerk for the year 1915-1916.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation 110 X.
Sala of night watchman for the year 1915-1916.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount ex ended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation 111 . _
Salary of watchman for Sundays and holidays for the year
1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_Arnount ex ended . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . .
Appropriation 112 1 . '
ala of porter for the year 1915-1916.
y appropriation . . . . . . '. . . . . . . . . . . . . . -. . . . . . . . . . . . . . .
Amount ex ended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation 113 .
Traveling expenses for the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deﬁciency . . . . . . . . . . . . . . . . . . . . . . . . _. . . . . . . . . . . . . . . . .
Appropriation 114 X.
Postage and box rent for the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_Ar_nount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation 115 X.
Telephone, telegraph and express for the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deﬁciency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation 116 X.
Maps and blue prints for the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation 117~X.
Fire investigations for the year 1915—1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$
2,500
2,000
7,200
12,600
19,500
13,200
00
00
00
00
00
00
1,000‘ 0
900
720
120
480
15,830
2,500
750
700
1,000
00
00
00
00
00
is
$
2,500 00
2,000 00
7,200 00
12,600 00
19,500 00
03
97
00
13,182
17
13,200
1 ,000 00
900
720
1 20
480
20
20
00
15,832
2
15,830
2,500 00
1,001 52
251 52
750 00
687 46
12 54
700 00
1 ,000 00
71
STATE FIRE INSURANCE CoMMIssIoN.
From September 1, 1915, to September 1, 1916_——Continued.

Amount
Appropriated
Amount
Expended
Appropriation 118 X.
Ice and lights for the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation 119 X. -
Subscriptions to_papers for the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deﬁciency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' . . . . . . .
Appropriation 120 X. _ .
Stationery and printing for the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount ex ended
Allowed to
apse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation 121 X.
Furniture and ﬁxtures for the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '
Amount expended . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . .
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appro riation 122 X.
0 ice rent in Dallas and Houston for the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation 123 .
Contingent expense fund for the year 1915-1916.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deﬁciency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
From September 1, 1916, to September 1, 1917.
Appropriation Y 93.
. alar of Chairman for the year 19164917. v
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 94. _
Salaig of two members of Commission for the year 1916-1917.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
By appropriation, September 1 . . . . . . . . . . . . . . . . . . . . . . .
Total appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 95.
ala of chief clerk for the year 1916-1917.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 96.
Salary of assistant _chief clerk for the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 97.
Salaig of three clerks for the year 1916-1917.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 98.
Salar of 7 clerks for the year 1916-1917.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 99.
alar of 13 clerks for the year 1916-1917.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Appropriation Y 100.
. Salar of 11 clerks for the year 1916-1917.
y appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A ro riation Y 101.
pp Szilar of mailing and supply clerk for the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$ 150
150
12,000
500
500
200
$ 500
5,000
4
00
00
00
00
27 76


$ 5,427
2,500
2,000
7 ,200
12,600
19,500
13,200
1 ,000 00
76
00
00
00
00
00
00
94
55
150
163
13
150
11.883
116
12,000
459
40
500
500
213
13
200
500
5,427
2,500
2,000
7,200
12,600
19,500
13 .200
1,000
34
66
00
30
30'
00
45
55
00
75
75
00
76
00
00
00
00
00
00
00
STATE FIRE INsURANcE COIVIMISSION. ‘7'5
From September 1, 1916, to September 1, 1917—Continued.

Amount Amount
Appropriated Expended

Appropriation Y 102.
Salary of assista_nt_mailing clerk for the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 900 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 899 85
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
$ 900 00
Appropriation Y 103.
Salary of night watchman for the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 720 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 720 00
Appropriation Y 10- . _
Salary 0f1g18é0{1é1'113n for Sundays and holidays for the year
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 00 _
_Ar_nount ex ended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 00
Appropriation Y 10 .
Salary of porter for the year 1916—1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 480 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 480 00
Appropriation Y 106.
Traveling expenses for the year 1916-1917.

By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,830 00
By refund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 60
8 15,859 60
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,890 51
Deﬁciency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' 30 91
$ 15,859 60
Under this appropriation are the expense accounts of 29
employes of the Department, who were out of Austin
during the year on business for the Department.
Appropriation Y 107.
Postage and box rent for the year 1916-1917.

By appropriation. . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,500 00
By additional appropriation . . . . . . . . . . . . . . . . . . . . . . . . . 500 00
Total appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 3,000 00
Amount ex ended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,000 00
Appropriation Y 10 .
Telephone. telegraph and express for the year 1916-1917.

By appropriation, . . . . . . . . . . . _. . ._ . . . . . . . . . . . . . . . . . . . . 750 00
June 20, by additional appropriation . . . . . . . . . . . . . . . . . . 500 00
Total appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,250 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - 1 . 125 19
Amount allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‘ 124 81
. $ 1,250 00
Appropriation Y 109. _
Maps and blue prints for the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 700 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 596 66
Allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103 34
$ 700 00
Appropriation Y 110.
Fire investigationsfor the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,000 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 993 29
Amount allowed to lapse. . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 71
$ 1 ,000 00
Under this appropriation _were the expenses of 28 _employes
of the Department, incurred on various ﬁre investiga-
_tions in the State.
Appropriation Y 111.
Ice and lights for the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108 99
Amount allowed to lapse. . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 01
_ _ $ 150 00
AppropnatgonY 112.
Subscriptions for the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 00
Amount ex ended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145 50
Amount al owed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 50

$ 150 00
STATE FIRE. INsURANoE CoMMIssIoN.
From September 1, 1916, to September 1, 1917—Continued.

Amount Amount
Appropriated Expended
Appropriation Y 113. _ _
Stationery and printing for the year 1916-1917.
By approprlatlon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,325 67
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,474 50
Deﬁciency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148 83
_ _ 3 16,325 67
Appropriation Y 114. '
Furniture and ﬁxtures for the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - 453 40
Amount allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 60
_ . $ 500 00
Appro nation Y 115. _
ce rent in Dallas and Houston for the year 1916-1917.
By appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00
_ mount ex ended . . . . .._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00
Appropriation Y 1 .
Contingent expense fund for the year 1916-1917.
By appropriatlon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198 82
Amount allowed to lapse . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 18
$ 200 00


SCRIP ACCOUNT.
It is the custom of this department to ‘buy $500 worth of scrip on one
warrant of the Comptroller, and issue same to employes as needed for


travelIng.
American National Bank.
Credit State Fire Insurance Commission.
1916 1916
Sept. 1 Balance . . . . . . . . . . . . . . .. $ 364 20
Sept. 30 By deposit . . . . . . . . . . . . . . ‘ 59 00 '
Nov. 1 By deposit . . . . . . . . . . . . .. 35 25 Nov. 1 Muchelenbach Map Go... 3 95 30
Nov. 29 By deposit . . . . . . . . . . . . 57 50 Nov. 11 Nellie Jeﬁerson . . . . . . . . . . 36 65
ec. 1 By deposit . . . . . . . . . . . . . . 76 50 Dec. 19 Muchelenbach Map Co.. . 108 80
1917 1917
Jan. 6 By deposit . . . . . . . . . . . . . . 58 00
Feb. 7 By deposit . . . . . . . . . . . . .. 118 00 Feb. 8 Muchelenbach Map Go... 210 80
Mar. 7 By deposit . . . . . . . . . . . . . . 53 00 _
April 3 By deposit . . . . . . . . . . . . . . 95 25 April 11 Muchelenbach Map (10.. . 141 35
May 5 By deposit . . . . . . . . . . . . .. 56 50 May 4 Muchelenbach Map Go... 142 00
May 31 By deposit . . . . . . . . . . . . . . 60 25
June 1 By deposit . . . . . . . . . . . . . . 283 35
June 30 By deposit . . . . . . . . . . . . . . 45 25
July 31 By deposit . . . . . . . . . . . . . . 34 25 July 31 Check to Treasurer. . . . . . 661 40
Total . . . . . . . . . . . . . .. 3 1,396 30 Total. . .' . . . . . . . . . . .. $ 1,396 30


' ADJUTANT GENERAL’s DEPARTMENT. '77
ADJ UTANT GENERAL’S DEPARTMENT.
RnPoRT or SUBooMMiTTEE N o. 3.
H on. Ed. Westbrook, Chairman, Senate Central Investigating Committee‘,
and H on, W. M. Fig, Chairman, Central Exeentioe Committee of the
House:
Your Committee had the books of this Department audited for the
two years beginning September 1, 1915, and ending August 31, 1917.
The audit includes the general expenditures of the Department, in-
cluding that for the Ranger service, and also the special appropriation
of $400,000 for mobilizing and equipping the National Guard and mus-
tering it into the Federal service. - .
This has caused a great deal of work on the part of the auditor, as
many entries ‘could not be found on the books and some expense ac-
‘counts could not be found, and it was necessary for him to check those
missing entries and missing accounts by the Comptroller’s books. It
has also caused your Committee some serious thought and anxiety and
has delayed the ﬁnal submission of this report.
We hereby submit a brief ﬁnancial summary of the expenditures of
this Department, and the complete audit is ﬁled with the record of
testimony taken. '


Amount Amount
Appropriated Expended
Total appropriation for year beginning September 1, .1915, and
ending August 31, 1916, exclusive of appropriation for
Ranger service . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . $ 72,230 00
Total salaries for years beginning September 1, 1915, and ending -
‘August 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 55 6,980 00
Stationery, postage, telephone and telegraph . . . . . . . . . . . . . . . . . . . 1 ,115 94
Total transportation (actual service) . . . . . . . . . . . . . . . . . . . . . . . . . . 4,978 99
Total labor in arsenal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,993 70
Total transportation, National Guard . . . . . . . . . . . . . . . . . . . . . . . . . 14,908 02
Total ofﬁce ﬁles and furniture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249 83
Total rent of armories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,067 85
Total erection of storehouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,999 18
Total_expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 67 ,293 51
Balance reverting to treasury. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,936 49
$ 72,230 00 $ 72,230 00
Total appropriation for year beginning September_1, 1916, and
ending August 31._1917, exc uding Ranger service . . . . . . . . . . $ 52,230 00
Total amount for salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 6,344 94
Total amount stationery, postage. etc. . . ._ . . . . . . . . . . . . . . . . . . . . . ' 1 ,027 81
Total amount transportation (actual service) . . . . . . . . . . . . . . . . . . . 2,513 42
Total amount labor in arsenal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,991 20
Total amount transportation, Texas National Guard . . . . . . . . . . . . 13,837 04
Total amount oﬁ'ice ﬁles, furniture, etc . . . . . . . . . . . . . . . . . . . . . . . . 115 25
Total amount rent of armories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,345 50
Total expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 44,175 16
Balance reverting to treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,054 84
3 52,230 00$ 52,230 00

7 8 ADJUTANT GENERAL’S DEPARTMENT.
Expenditures for Ranger Service.


Amount Amount
Appropriated Expended
Total appropriation for Ranger service for year beginning Sep-
tember 1, 1915. and ending August 31, 1916 . . . . . . . . . . . . . . . $ 30,000 00
Amount expended for same period of time:
Salaries, Capt. Sanders’ company . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,971 32
Rations, Capt. Sanders’ company . . . . . . . . . . . . . . . . . . . . . . . . 5,477 08
Expenses, Capt. Sanders’ company- . . . . . . . . . . . . . . . . . . . . .. 3,463 98
Total . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 17,912 38
Salaries, Capt. Fox’s company . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8,500 96
Rations. Capt. Fox’s company . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,914 00
Expenses, Capt. Fox’s company . . . . . . . . . . . . . . . . . . . . . . . . . . ' 3,697 00
Total . . . . . . . . . . . . . . . . . . ..Z . . . . . . . . . . . . . . . . . . . $ 18,111 96
Salaries, Capt. Smith’s company . . . . . . . . . . . . . . . . . . . . . . . . . 8 2,695 31
Rations, Capt. Smith’s company . . . . . . . . . . . . . . . . . . . . . . . . . 499 80
Expenses, Capt. Smith’s company . . . . . . . . . . . . . . . . . . . . . . . . 2,702 81
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 5,897 92
Salaries, Capt. Ransom’s company . . . . . . . . . . . . . . . . . . . . . . . . 3 6,286 47
Rations, Capt. Ransom’s company . . . . . . . . . . . . . . . . . . . . . . . . 4,212 01
Expenses, Capt. Ransom’s company. . . .' . . . . . . . . . . . . . . . . . . 1 ,478 53
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 11,977 01
Salary J. L. Lubbock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Total for all, salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 26,494 06
Total for all, rations.- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16, 102 89
Total for all, expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 ,342 32
Total for'all, miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,911 28
_ 3 55,850 55
Deﬁciency warrants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,850 55
5 55,850 551$ 55,850 55

It will be seen from this statement that the regular appropriation
was $30,000 and that deﬁciency warrants were authorized by the Gov-
ernor to the amount of'$25,850.55, almost as much as the appropriation
allowed by the Legislature.


Amount Amount
Appropriated Expended
Re ular appro riation Ranger service for year beginning Septem-
8ber 1916), and ending August 31, 1917 . . . . . . . . . . . . . . . . . .. 3 30,000 00
Special appropriation April 1, 1_ 17. . ._ . . . . . . . . . . . . . . . . . . . . . . . . 40,000 00
Amount expended for same period of time:
alaries, Capt. Sanders’ company . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,890 81
Rations, Capt. Sanders’ company . . . . . . . . . . . . . . . . . . . . . . . . . 5,470 59
Expenses, Capt. Sanders’ company . . . . . . . . . . . . . . . . . . . . . . . 3,483 77
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 16,845 17
Salaries, Capt. Fox’s company . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 6,044 86'
Rations, Capt. Fox’s company . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,433 92
Expenses, Capt. Fox’s company . . . . . . . . . . . . . . . . . . . . . . . . . . 3,858 69
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 15,337 47
Salaries, Capt. Ransom’s company . . . . . . . . . . . . . . . . . . . . . . . $ 3,712 51
Rations, Capt. Ransom’s company . . . . . . . . . . . . . . . . . . . . . . . . - 1 ,874 29-
Expenses, Capt. Ransom’s company . . . . . . . . . . . . . . . . . . . . . . 1,703 83
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,290 63
Salaries, Capt. Smith’s company . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 , 155 00
Rations, Capt. Smith’s company . . . . . . .- . . . . . . . . . . . . . . . . . . 511 38
Expenses, Capt. Smith’s company . . . . . . . . . . . . . . . . . . . . . . . . 972 60
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,638 98
ADJUTANT GEnERAL’s DEPARTMENT. '7 9


Amount Amount
Appropriated expended
Salaries, Capt. Gray’s company . . . . . . . . . . . . . . . . . . . . . . . . . . 3 910 47
Rations, Capt. Gray’s company . . . . . . . . . . . . . . . . . . . . . . . . . . 73 20
Expenses, Capt. Gray’s company . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,216 73
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,200 40
Salaries, Span and Weir . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 21 30
Salary, Capt. Barber . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 36
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 54 66
Total amount salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 19,768 31
Total amount rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,363 38
Total amount expenses . . . . . . . . . . . . . . . . . . ., . . . . . . . . . . . . . . . 11 ,235 62
Total amount miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 453 90
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . $ 44,821 21
Balance reverting to Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . 25, 178 79
3 70,000 00$ 70,000 00
Disbursements under Act approved May 14, 1917, appropriating
$400,000 for organizing and equip-ping Texas- National Guard:

Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 92,346 22
Hotel bills. ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,935 64
Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,854 58
Oﬁice supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8, 624 84
Telephone and telegraph . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5, 106 31
Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 837 57
Postage. . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 441 28'-
Federal supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,723 92?
ﬁice supplies (Adjutant General’s office) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,765 73‘v
Oﬁice expenses, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,206 06
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 142,842 1.5-


Balance on hand November 27, 1917, $257,157.85. Included in the-
expenditures are $480.25 for expenses for a number of speakers to
arouse patriotism and secure enlistments in the army.
The audit accompanying this report shows in detail the kind and
character of the expenditures showing the number of Rangers in each
company for each month, with comments by the auditor as to errors
in bookkeeping, failure to enter certain accounts on the books and the
charging of various accounts to the wrong appropriation.
Your Committee ﬁnds that the errors occurring and lack of business
methods prevailing in this Department were, during the years 1915
and 1916, and prior to September 1, 1917.
The errors most commonly occurring were, failure to enter a great
many accounts on the books, failure to keep copies of all accounts, group-
ing several different accounts and having the warrant issued to one
person, and charging various accounts to the wrong appropriation.
With such a system of bookkeeping, or rather lack of system, it is
impossible for any auditor to properly audit the accounts, and the only
way that it could be done in this instance was to ﬁnd the missing entries
and missing accounts in the Comptroller’s office and check from the
books of that oﬁice.
80 ADJUTANT GENERAL’s DEPARTMENT.
The grouping of several separate accounts under one voucher, and
having the warrant made to one person and allowing that one person
to pay out the amounts to the other parties, gives grounds for suspicion,
even where no wrong is intended.
The charging of various accounts to funds‘ other than those provided
by law for such accounts is bad public policy, and contrary to the Act
making the appropriation, and in our judgment should be prohibited by
a law providing severe penalties for such conduct.
The reasons given for this practice are that certain speciﬁc appro-
priations become exhausted, and it is necessary either to get the Gov—
ernor to authorize deﬁciency warrants for this particular appropriation
or use the necessary funds out of some other appropriation for the
Department. '
The Adjutant General’s Department has an item in the appropri-
ation bill that reads like this: > _ -
“Payment of transportation and subsistence for the Texas National
Guard when called into actual service under the law, and for all other
military expenses incidental thereto, or .so much thereof as may be
necessary.” .
Sometimes the language is much broader than this and is construed
to cover every kind of expenditure that can be imagined. It is very
aptly termed by Major McCalmont the “catch all” clause in the appro-
priation bill, and is seized upon to justify every expenditure, just as
the “general welfare” clause in the Federal Constitution is used to justify
every manner of illegal expenditure and every unlawful encroachment
upon the rights of the States. I
The remedy for this is to write the appropriation bills so that the
language will state speciﬁcally for what purpose the money may be
expended and ﬁx a severe penalty for using it for any other purpose.
In regard to the careless method of bookkeeping, your Committee
found that many accounts were not entered on the books, and we found
the following receipt- which. was not entered: '
“4/11/16.
“Received of the Adjutant General’s Department the sum of $10.00
(Ten Dollars) in payment for postage stamps.
WALDEN, Clerk in Charge,
Capitol Station, Austin, Tex.”
The day following this date we ﬁnd entered on the books $100.00
for postage stamps and no entry for ten dollars. The Comptroller’s
books show $100 paid.
This was explained by Major McCalmont in this way, that they
sometimes got out of stamps and would purchase a small amount and
pay cash for them, and later buy a larger amount and include the
smaller amount in the account ﬁled in the Comptroller’s ofﬁce, and
have warrant issued for the total. When asked if he took receipts for
all purchases made for the Department, he stated that he did not.
‘ When asked Why the books were not properly kept, Major McCalmont
stated that he had more work at times than two men could do and that
ADJUTANT GENERAL’S DEPARTMENT. 81
he frequently had to quit his books to do other work and that he re-
quested General Hutchings to give him more help, but that the request
was not granted. I
He said that some of the accounts were probably lost in moving them
down to the basement. . '
i It is pleasant to write a report where the books are properly kept
and where everything seems to be done in a businesslike way and for
the best interest of the State, but it is very disagreeable to write one
where conditions are just the opposite, and it is necessary to say things
that might be unpleasant. But to state the case in the mildest pos-
sible form is simply to say that if the head of that Department did not
know how to conduct it properly he should have been removed for
incompetency and if he did know how to conduct it properly and did
not do it he should have been removed for another cause.
In looking through the accounts we found the following:
“State of Texas to R. L. Henry, Dr.
1917.
May 2nd. Railroad fare, Pullman and dining car and auto-
bile to Washington‘ City . . . . . . . . . . . . . . . . . . . . . .$ 51 00
May 4th to 18th. Hotel bill at New Willard for room and
restaurant , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 100 00
May 18th. Railroad fare, Pullman and dining car to Waco
from Washington . . . . . . . . . . . . . . . . . . . . . . . . . .. 55 00
May 18th. Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 00
Legal fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 500 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$709 00
Authority instructions of the Governor.
(Special Order 63, C. S.)
Appropriation 180-Y. Warrant 37179.”
In regard to this account, your Committee'has been unable to ﬁnd
out just what-service Mr. Henry rendered the State, as we could not
get General Hutchings or Mr. Henry before the Committee since this
account was discovered.
The best evidence we could get was that the fee was probably paid
for some service before the War Department. I
The books in the Comptroller’s oﬁice show that the warrant was issued
to 'Mr. Henry for $709, and the same was paid by the State Treasurer.
The original account could not be found in the- Comptroller’s ofﬁce.
A subpoena was issued for Mr. Henry some ten days or two weeks
' ago, and a telegram from the sheriff of McLennan county says that
Mr. Henry is in Washington City and will not return before next week.
Your Committee is of the opinion that all legal services required by
the State can be rendered by the Attorney General’s Department, and
that the legal department of the State was instituted for that purpose.
We desire to go on record as condemning in the strongest possible terms
82 ' ADJUTANT GENEnAL’s DEPARTMENT.
the practice in some departments of spending the State’s money for
other attorneys to represent the interest of the State when we have a
legal department established, equipped and well paid to represent the
State in all such matters. We favor a law to prohibit such practice
in the future. .
Some reports came to your Committee to the eﬁect that certain State
Rangers were receiving a regular salary from the State and also receiv-
ing pay from the Federal Government, and that certain ofﬁcers in the’
Adjutant General’s Department were receiving the regular salary paid
by the State and also receiving a salary from the Federal Government.
Also that some local and district exemption boards were unfair and
showing partiality in some instances.
We had Major John C. Townes, J r., Major Walter Woodul of the
Adjutant General’s oﬁclce, and Captain Jerry Gray of the Ranger
service before the Committee, and developed the fact that there had
been charges of partiality on the part of some exemption boards, and
that these cases had been investigated and that most of the charges were
found not to be true, but in a few cases the charges were sustained and
that the boards had been removed and other boards appointed.
In regard to the Rangers receiving two salaries, the facts are that a
few Rangers are kept at Austin to be ready to perform duty in any
part of the State on short notice, and that while in Austin they are
idle, unless directed to perform some errand. These men have been
directed to do some little clerical work in the Adjutant General’s De-
partment in connection with the selective service law, and have also
been sent on errands away from the capital to make certain investi-
gations concerning the application of the selective service law, and that
while performing these services their expenses are paid by the State and
that they receive no compensation from the Federal Government.
In regard to the statement that certain persons in the Adjutant Gen-
eral’s Department were receiving the regular salary from the State and
also receiving a salary from the Federal Government, the records of
the Department show that Adjutant General Hutchings received a check
from the Federal Government for $304 as disbursing officer for the
Federal Government from June 2, 1917, to August 1'7, 1917, inclusive.
The records show that General Harley has received three checks from
the Federal Government, one for $56 to cover the time from October
1'? to 31, inclusive; one for $120 covering the time from November 1
to 30, inclusive; one for $120 covering the time from December 1 to 31,
inclusive; total, $296; and that the Federal Government is still due
him $40 covering the period of time from January 1 to 1.0, 1918, in-
clusive, being the date of the approval by the Federal Government of
the bond of Major John C. Townes, who took the place of General
Harley as disbursing officer for the Federal Government.
The Federal selective service law provides that the Adjutant Generals
of the different States shall act as disbursing ofﬁcers for the Govern-
ment, unless the Governor selects someone else, and they are entitled
AEJU TANT GENERAE’s DEPARTMENT. 83
under the Federal law to receive pay, from the Federal Government for
this service.
Your Committee was in doubt about the legality of any officer draw-
ing a salary from the State and from the Federal Government at the
same time, in view of the plain provisions of our State Constitution,
Sections 33 and 40 of Article 16, which prohibits a man from holding
two civil ofﬁces at the same time; and also prohibits the accounting
officers of the State from “drawing warrants in favor of or paying the
same to any officer or appointee who holds at the same time any other
office or position of honor, trust or proﬁt under this State or the United
States,” etc. And for the further reason that the Federal selective
draft law is very speciﬁc in Sections 31 and 190, that those employed
to assist in executing that law shall not draw two salaries from the Fed-
eral Government, and the implication is that they should not draw one
salary from the State and one from the Federal Government. But the
Attorney General holds that they can, and the records show that they
have drawn two salaries. It seems that anything can be done under
the Federal Government, regardless of State laws or State Constitutions.
We submit with the record the opinion of the Attorney General, which
discusses the question pretty thoroughly.
Since the appointment of Major Townes as disbursing oﬁﬁcer for the
Federal Government, this double pay has stopped. I
There has been a great amount of work devolving upon this Depart-
ment in mobilizing the Texas National Guard, and in carrying out the
provisions of the selective draft law, and the work has been done as
well and with as much dispatch as possible under the circumstances.
Your Committee has been unable to ascertain from anyone in author-
ity just how much of the money expended in mobilizing the National
Guard will be refunded to the State, but some of it will be refunded,
as it is a just charge against the Federal Government.
We were advised that the National Government is protesting against
the large expenditure incurred in the administration of the selective
service law in Texas, and that the cost for each man selected is much
greater in Texas than in other States, and more than double the aver-
age cost in the United States, the average cost per man selected and
inducted into the service in the United States being ﬁve dollars, and
the cost in Texas being eleven dollars.
Under the present management of this Department we ﬁnd condi-
tions greatly improved and some business system'prevailing.
The books are now being well kept by Captain H. W. Grifﬁtts, the
auditor, and Miss Edith Heiligbrodt, bookkeeper and stenographer, and
we trust that this good work will continue.
The Ranger force is being rapidly increased and there are now twelve
companies with one hundred and sixty Rangers.
The regular office force consists of eleven persons, and the special
force working for the Federal Government consists of thirty-seven per—
sons at present, but the number will vary from time to time.
84 ADJUTANT GENERAL’s DEPARTMENT.
The following summary of recommendations are hereby submitted,
which apply to this Department and others that we have examined:
(1) That a correct system of bookkeeping be installed in all de-l
partments, and that State auditors inspect and check up the books
frequently. I A
(2) That the language used in the appropriation bills be made so
speciﬁc that vthe funds appropriated for one purpose cannot be used
for another purpose, and that severe penalties be prescribed for the
violation of any provision of the bill. '
(3) That a civil service law be enacted that will in some way test
the efficiency of employes in the different departments and retain their
services without exposing them to the danger of being dismissed for
political reasons or because of the testimony they have given before
some committee, if such testimony be true.
(4) That a law should be enacted prohibiting the employment of
an attorney by any department until the Attorney General of the State
has been consulted and has given an opinion that it is a proper em-
ployment and is for the best interest of the State, except in cases
where the Attorney General refuses to act and the Governor recom-
mends the employment of such attorney.
(5) That a law be enacted prohibiting the Governor from author-
izing the issuance of deﬁciency warrants for the various institutions
and departments of the Government in excess of the appropriations
made by the Legislature, or at least to limit such deﬁciencies to not ~
more than ten per cent of the amount in the appropriation bill to be
expended for ‘that particular purpose. _ _
To corroborate the statements made in this report in regard to the
way the business was conducted in the Adjutant General’s Department,
we attach hereto a sworn statement of the auditor.
Also full payroll and salary list of all persons employed in the
Adjutant General’s Department, both by the State and Federal Gov—
ernment, excluding the Ranger force, which will vary from time to time.
Respectfully,
(Signed) W. M. FLY,
Chairman, Subcommittee No. 3.
GEo. B. TERRELL,
Member, Subcommittee No. 3.
REPORT OF AUDITOR.
W. J. Womach, auditor for Subcommittee No. 8, after being duly
sworn, testiﬁed as follows:
By Mr. Terrell :_ -
Q. Mr. Womach, will you please state in as brief a manner as pos-
sible the condition in which you found the books of the Adjutant Gen-
eral’s Department?
A. In auditing the books of the Adjutant General’s Department, I
found that they were' very poorly kept. Frequently vouchers were
ADJUTANT GExERAL’s DEPARTMENT. 85
charged to the wrong account or appropriation, and in quite a number
of instances vouchers were not charged to any account whatever, and
in numerous instances the duplicate vouchers could not be found in
this office. Quite a lot of work failed to show in the records, the dates
of the vouchers and also the Comptroller’s warrant numbers. In such
cases only the name of the party to whom it was paid and the amount
of the voucher was given. As the duplicate vouchers were not to be
had, and what vouchers were entered in many instances gave no dates
and no warrant numbers, the checking of these accounts was very
difficult. In practically all of the accounts, the records failed to show
whether or not there were any balances left in the different funds. It
was absolutely impossible for me to tell from these records just how
the different accounts stood and I had to go to the Comptroller’s office
and dig it out there from his records and the original vouchers on ﬁle
there. All the above refers to the Adjutant General’s office generally,
except the Ranger service, which has been properly kept all alone.
However, Miss Heiligbrodt, the present bookkeeper, is keeping every—
thing straight at the present time and can tell you on a minute’s notice
anything you might want to know.
Disbursements Under Act Providing for $400,000 Appropriation for Organizing
Texas National Guard.


Salaries.
Oﬂice .
Voucher Name. Date. Amount.
No.
21 V. E Bonelli . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 6 100 08
22 E. V Fulton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 8
36 O. C Guessaz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 299 97
37 J. H h_ry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 250 00
38 J. J O’Reilly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 233 33
39 D. E ecker. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 200
40 J. A arley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 225 00
41 F. A Logan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 166 67
42 W. F Woodul . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 166 67
43 A. R Sholors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 9 4
44 R. B Dunbar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 122 22
45 . O. M Lowry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 44 20
46 C. G Dumas . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 37 40
47 R. Fernandez . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 41 58
49 C. M Torrents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 64 00
50 A. H. Boy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 89 60
51 G. W. Pfeiﬁer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 83 33
52 Gladys Seamans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 40 00
53 Hariiiy Greer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 16 60
54 H. . Shultz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 10 50
55 Carl Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 78 54
56 J. M. McCall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 72 28
62 C. V.~Burkhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 173 33
63 W. S. Holman. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 216 67
66 H. K. Sherfey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 37 50
70 C. A. Bowman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 26 40
72 J. A. Hulen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 500 00
77 C. L. Test, . . . . . . . . . . . . . . . . . . . . . . . . . . . .._ . . . . . . June, 1917 200 00
85 B. B. Davis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 83 33
91 Gladys Seaman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 6 00
97 Earl Knox . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 24 20
110 E. V. Fulton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 61 18
113 G. W. Pfeefer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 30 00
136 H. B. Thompson . . . . . . . . . . . . . . . . . . . . . . .:. . .. June, 1917 10 00
159 Van Cookerly . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . June, 1917 50 00
219 J M. McCall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July,‘ 1917 105 56
220 B. B. Davis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. J y, 1917 83 3
237 P R. Denmon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 50 00
243 O. W. ilson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. J y, 1917 61 11
246 R. B. Dunbar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 2 3
247 B. L. Ayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 200 00
86 ADJUTANT GENEnAL’s DEPARTMENT.
Disbursements Under Act Providing for $400,000 Appropriation for Organizing
Texas National Guard—Continued.


Salaries.
Oﬁice
Voucher Name. _ Date. - Amount.
0.
9 W. S. Holman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 $ 250
250 G. A. Robinson . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . July, 1917 83
251 W. M. Nathan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 59
252 R. Fernandez . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 51
253 C. G. Dumas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 51
254 L. R. Ash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July. 1917 11
255 o. M. Loury . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . .. _ July. 1917 81 00
256 Harry Green . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 25
257 J. R. Roberts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 33
258 o. W. Selvidge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July. 1917 25
259 J. A. Harley. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 250
260 Carl Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 110
261 J. A. Durham . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July. 1917 11
262 C. A._ Bowman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 56
263 s. MlltOn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' July. 1917 177
264 E. E. Dullahan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' July, 1917 34 00
265 V. R. Thompson . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' July, 1917 13
255 I.F.Da Ju1y,1917 26
267 N. Lapowski . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' July, 1917 97
268 July. 1917 26
259 A. H. oyd . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' ‘ .' July. 1917 51
270 H. J. Hu our . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' ' ' July, 1917 49
271 C. S. Gates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . l ' . - . July’ 1917
272 A. R. Sholors . . . . . . . . . . . . . . . . . . . . . . . . . . ' ' ' ' - ' July’ 1917 194
275 K. C. Perry . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' I I ' . . ' July, 1917 102
277 O. C. Gussaz . . . . . .- . . . . . . . . . . . . . . . . . . . . . i . I ' . ' ' July» 1917 333
278 F. D. Robertson . . . . . . . . . . . . . . . . . . . . . . . . ' Q ' ' ' ' ' July’ 1917 533
279 w. F. Woodul. . . . . . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' ' ' J11 W, 1917 166
280 J. O. Carpenter . . . . . . . . . . . . . . . . . . . . . . . ' i ' ' ' ' I 311 Y’ 1917 144 44
281 C. C. Wren . . . . . . . . . . . . . . . . . . . . . . . . . . . ' ' I ' ' ' " J“ Y’ 1917 211
282 P. c. Clement . . . . . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' ' " J11 y, 1917 33
283 F. Enlow . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' ' I . ' ' ' ‘ 311 Y» 1917 40
286 A. S. Brown.........................: ' ' ' ' . b " July’ 1917 55
290 E.G.Hutchings.......................: ' i I ' D H ‘my, 1917 83
291 R. A. askarl . . . . . . . . . . . . . . . . . . . . . . . . U ' ' i i . . July’ 1917 83
293 J. J. O’Reily . . . . . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' ' ' " J11 1v. 1917 250
295 C. M Torrents . . . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' ' i i ' ' July, 1917 128
297 A. D Grifﬁng . . . . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' ' ' ' " July’ 1917
298 J. H Damoron . . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' ' ' ' " J11 , 1917 150
301 H.HSchultze................... .: l ' ' . ' i I i '- Juy» 1917
307 PeterSchramm..................: . . 0 l ' I ' l - ' " Juy’ 1917 555
308 H.B. ' ' ' ' ' ' " Juy’ 1917
309 R. Phelps. . . . . . . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' ' ' " J11 Y, 1917 173
311 a" A. E. Dwine . . . . . . . . . . . . . . . . . . . . . . . ' I ' ' 0 ' . ' o " July» 1917 167
312i o.L.Test........................I'I """"" " July.1917 215
313 J. H. Zachry . . . . . . . . . . . . . . . . . . . . . . . ' ' ' ‘ ' ' ' " July, 1917 250
315 J. A. Hulen . . . . . . . . . . . . . . . . . . . . . . . . ' ' . ' ' ' ' ' ' " July, 1917 500
316 C.V.Burkhead....................: I ' I ' . n . ' " July, 1917 233
317 """ " July. 1917 25
313 W. W. Nelms . . . . . . . . . . . . . . . . . . . . , . ' l ' ' i ' ' ‘ July, 1917 339
324 J. R. Ricker . . . . . . . . . . . . . . . . . . . . _ . . ' . ' ' ' ' i ' ' ' ' July. 1917 536
325 C. A. Davis . . . . . . . . . . . . . . . . . . . . . . . n ' . i ' ' ' ' ' ' - July, 1917 588
326 D. McKenzie . . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' ' ' ' I ' ' J 111V, 1917 804
327 LouisMaverick....................:: ' ' . ' ' ' ' " July, 1917 624
328 J. L. Thompson . . . . . . . . . . . . . . . . . . . . . ' ' I ' ' ' . ' ' July, 1917 1 .020
329 D. McGown . . . . . . . . . . . . . . . . . . . . . , , ' ' ' ' ' ' ' ' ' ' July, 1917 1,008
3301 R.Phelps_.....'....................: ' ' ' ' ' ' ' ' " Ju1y.1917 924
331 a G. w. Winter . . . . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' ' ' ' " July, 1917 642
332 M. E. Yuiger . . . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' ' ' ' " July, 1917 216
333 A. E. Devine. . . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' ' l ' 0 ' July, 1917 318
334 E. J. Clark. . . . . . . . . . . . . . . . . . . . . . , _ ' ' ' ' ' ' ' ' ' " July, 1917 1,086
335:; F.S.Tillman......................: ' ' ' ' ' ' ' ' " J $1917
535 W.B.McCollum....................:: ' ' ' ' ' ' " J $1917 636
337 C‘ M- McConnico . . . . . ., . . . . . . . . . . . . ' l ' ' ' ' ' ' July’ 1917 1 *524
338 S. A. Lillard, Jr . . . . . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' ' July, 1917 786
339 A.L.wurd........................I ' ' ' ' ' ' ' ' " July, 1917 1,248
340 R. L. Smith . . . . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' ‘ ' ' " 111v, 1917 3 8
341 A. P. DeZavalla . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' ' ' ' ' " J Y, 1917 228
342 J.T.Wakeﬁeld.....................: ‘ ' ' ' ' ' ' ' " July, 1917 864
343 H.C.Hord,Jr . . . . . . . J\11Y’1917 3'24
344 S. G. Stanaforth . . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' ' ' ' ' July, 1917 666
345 D.M.Per July’ 1917 714
345 __ J. P. Williams . . . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' ' ' ' .' J uly. 1917 702
347 5' C. C. Beavens . . . . . . . . . . . . . . . . . . . . . . I ' n ' ' ' ' ' ' July, 1917 - 804 00
348 T. A. Mosely . . . . . . . . . . . . . . . . . . . . . . ' ' ' ' ' ' ' ' ' " Julio 1917 318
349 S-A.Stewartn...................IIII""III July, 1917 1,2669“
350 L-H.Younger.........................II:I... July’ 1917 22800
ADJUTANT GENERAL’s DEPARTMENT.
87
Disbursements Under Act Providing for $400,000 Appropriation for Organizing

Texas National Guard—Continued.


Salaries.
0
Ofﬁce
Voucher Name. Date Amount.
No.
351 G. W. Polk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 $ 510 00
352 W. 0. Murray, Jr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 828 00
353 O. B. Freeman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 588 00
354 F. C. Emery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 870 00
355 T. C. Harry. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 648 00
456 J. E. Wiley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 648 00
357 D. H. Smith . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 234 00
358 E. J. Crowdus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 906 00
359 A. C. llen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 1,218 00
360 B. L. Ayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 828 00
361 H. T. Merrill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 612 00
362 R. C. Jackson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 438 00
363 E. O. Sanguinet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 996 00
364 W. J. Stanton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 804 00
365 C. B. Graham . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 492 00
366 F. J. Drick . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 648 00
367 F. L. Erwin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 348 00
368 R. M. Wagstaff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 834 00
369 R. Y. Roper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 204 00
370 R. S. Dilworth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 810 00
371 A. F. Smythe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 750 00
372 C. J. Seeber . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 600 00
373 C. J. White . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 816 00
374 J. T. Tyson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 816 00
375,- Noah Roark . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 798 00
376 C. G. Duff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 516 00
377 H. Woodal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 636 00
378 O. S. Dewees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 624 00
379 L. G. White. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 828 00
380 T. C. Murphy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 846 00
381 H. C. Carmichael . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 504 00
382 R. A. Ferris, Jr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 318
383 H. C. Horton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 882 00
384 H. L. Howard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 624 00
385 W. H. Sadler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 600 00
386 R. A. Haskarl . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 198 00
387 I. C. Ogden . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 636 00
388 W. B. avis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 624 00
389 T. B. Barton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 858 00
390 P. R. Denman. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 198 00
391 J. Dorenﬁeld, Jr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 588 00
392 E. L. Underwood . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 942 00
393 J. W. McNamara . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 492 00
394 F. P. Singer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 558 00
395 W. W. Windham . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 222 00
396 W. \V. Cardwell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 618 00
397 P. R. Denmon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 126 00
398 W. A. McDuffee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 480 00
399 N. H. Phillips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 930 00
400 T. J. Calhoun . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 498 00
401 Peter Schramm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 630 00
402 J. T. Brooks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 330 00
403 S. Leed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 804 00
404 G. Lawson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 690 00
405 J. J. O’Reily . . . . . . . . . . . . . . . . . . . . ..' . . . . . . . . . . . . July, 1917 405 00
406 F. W. Wosencraft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 918 00
407 A. E. Devine, Sr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1918 36 00
408 W. J. Ehlers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 738 00
409 R. B. Lewis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 402 00
442 W. L. Hoecker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 77 78
442 F. T. Kincaid . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . July, 1918 1 14
449 F. A. Logan. . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . July, 1918 242 78
450 N. P. Houx . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 498 00
451 J. T. Weeks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1918 155 56
452 W. W.'Foreman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 882 00
453 E. White . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 83 33
454 . J. E. Muchert . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, .1917 111 33
458 F. W. orn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 155 56
460 A. E. Devine, Jr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 6 67
461 J. L. Crawford . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 38 89
463 Van Cookerly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 111 11
464 W. C. Lothrot . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 624 00
465 J. H. Zachry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 24 00
466 H. A. Baker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 486 00
469 V. E. Bonelli . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 83 33
470 J. S. Hoover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 11 11
471 C. F. Payne . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 77 78
88
ADJUTANT GnNERAL’s DEPARTMENT.
Disbursements Under Act Providing for $400,000 Appropriation for Organizing
Texas National Guard—Continued.

Salaries.
Oﬁ'ice
Voucher Name. Date Amount
No.
473 D. Mackenzie . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 $ 140 00
475 E. V. Fulton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 150 00
478 G. C. Wurzbach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 660 00
479 E. A. Simpson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 828 00
480 N. M. en . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 666 00
484 J. H. Gambrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 83 33
486 C. C. Wren . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 84 00
488 C. C. Wren . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 138 00
489 W. L. Hoecker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 66 00
490 D. E. Decker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 250 00
491 W. R. Hudson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 917 318 00
493 R. F. Burges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 630 00
495 B. B. Davls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 8 3
497 S'. W. Becker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 396 00
498 W. M. Nathan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 80
499 H. B. Siebe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 33 33
500 O. E. Roberts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 97 20
501 J. S. Hoover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 44
502 T. J. McCamont . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1918 552 00
503 J. K. Brun . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 634 00
504 A. E. Devme, Jr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 26 64
‘505 A. R. Scholars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 44 44
506 N. Lopowski . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . July, 1917 38 88
508 W. R. Blackshear . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 612 00
509 F. A. ‘an . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 3 88
510 H. W. O Kennard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 83 33
511 E. E. , han . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 80
512 A. E. Devine, Sr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 33 33
514 R. B. Dubar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 25 00
515 D. J. Taub . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 300 00
516 ' J. L. Crawford . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 11 11
517 W. S. Holman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, .1917 -33 33
518 C. V. Burkhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 38 88
519 J. S. Jones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 684 00
521 E. G. Hutchings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 3 3
522 J. L. Anderson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 1,044 00
523 E. L. Test . . . . . . . . ..' . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 48 00 ,
524 V. R. Thompson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 6 80
525 L. R. Ash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 6 80
526 A. H. Boyd . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 6 80
527 R. A. Haskarl . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 33 32
528 C. L. est . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 33 33
529 A. W. Bloor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 111 11
530 A. E. Roberts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 3 88
533 J. J. O’Reily . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 33 32
534 O. W. Selvldge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 80
535 H. J. Hefner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 11 80
536 C. A. Bowman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 7 46
537 C. R. Stone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 5 86
539 J. H. Gambrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 33 32
540 A. E. hit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 55 56
542 C. P. Schenck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 11 10
544 P. C. Clement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 50 00
545 S. Milton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 22 22
546 J. W. Young . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . Aug., 1917 786 00
547 P. C. Murphy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 27 95
548 P. C. Clements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 138 00
549 T. A. Knider . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 642 00
563 'H. C. Jennings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 414 00
564 J. C. Smith . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 111 11
565 J. T. Weeks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1918 22 22
566 R. D. Ledbetter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 11 11
567 J. W. Hawklns . . . . . . . . . . . . .‘ . . . . . . . . . . . . . . . . . .. Aug., 1917 11 11
568 I. F. Dahl . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 07
569 C. R. Lawson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 141 67
570 P. Schramm. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 7 59
572 A. W. Bloor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 44 44
574 H. W. O. Kennard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 3 32
575 C. M. Milllcan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 250 00
576 J. D. Jennings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 97 22
577 W. W. Nelms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ug., 1917 33 33
578 G. A. Robinson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 33 33
579 W. L. Culberson. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 83 33
580 W. L. Culberson. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 33 33
582 V. E. Bonelli . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 33 33
584 C. S. Shorerling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 11 11
585 M. W. Hoover . . . . . . . . . . . . . . . . .~ . . . . . . . . . . . . . . . Aug., 1917 166 67


ADJUTANT GENERAL’S DEPARTMENT. 89


Disbursements Under Act Providing for $400,000 Appropriation for Organizing
Texas National Guard—Continue .
Salaries.
Office
Voucher Name. Date Amount.
No.
588 A. M. Greer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 612 00
589 J. H. Damaron . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 2 22
593 C. M. Torrents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 128 10
595 O. M. Low . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 10 80
596 J. R. Roberts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 5 86
601 Harry Greer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 5 00
602 J. D. Jenmn s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 38 88
609 J. M. McCal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 111 11
610 K. C. Perry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 22 22
611 A. B. Grlﬁing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 7 46
612 C. C. Wren . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 33 33
613 B. B. Davis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 22 22
614 E. White . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 22 22
615 F. W. Horn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 22 22
617 J. E. Muchert . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 44 44
618 E. E. Kelsey . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . Aug., 1917 102 00
621 R. H. Fernandez . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 80
622 L. A. McClanahan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 870 00
624 A. H. Drake . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 564 00
632 J. A. Hulen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 250 00
633 C. W. Aydam . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 22 20
640 C. F. Peysee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 22 20
642 D. Mackenzie . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 26 65
644 J. H. Zachry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 33 33
659 J. H. Thomason . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 1 ,038 00
661 J. 0. Car enter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 4 4
662 J. F. Coo fr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 888 00
673 S. L. Terrel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 216 67
678 R. Phelps. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 26 64
692 Van Cookerly . . . . . . . . . , . . . . . . . . . . . . . . . . .‘ . . . . . . Aug., 1917 22 22
693 R. F. Penn . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . Aug., 1917 22 22
697 C. M. McConnico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 220 00
704 Earl Knox . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 37 40
705 C. M. Torrents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 64 00
707 H. F. Stevens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 9 44
711 A. M. Ousley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 241 57
712 A. M. Ousley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 33 32
730 L. H. Younger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 50 50
799 C. T. Bilbeze . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 11 10
811 J. A. Hulen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 133 33
827 E. V. Tarlton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 1 67
831 J. A. Harley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 3 33
836 O. W. Wilson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 105 56
837 Sanita Dept., lst Texas Inf . . . . . . . . . . . . . . . . . .. Aug., 1917 198 00
838 B. M. uc e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 122 22
839 A. S. Brown . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 22 24
840 O. C. Guessaz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 917 44 44
843 W. E. Nicholson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 22 22
845 C. M. Torrents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 192 00
851 W. E. Lucy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 33 33
852 L. O. Peck. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 191'.7 732 00
854 M. A. Childcrs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 1 11
856 H. T. McGrath . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug.-, 1917 684 00
857 J. R. Lobdell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 186 00
859 E. Jones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 186 00
868 J. T. Stockton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 75 00
901 C. L. Hatcher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 17 02
904 H. H. Robertson. . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . Aug.-, 1917 11_ 02
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92,346 22


ADJUTANT GENERAL’s DEPARTMENT.
Disbursements Under Act Providing for $400,000 Appropriation for Organizing
Texas National Guard—Continued.
Hotel and Meals.


Voucher Name. Date. Amount.
No.
V. E. Bonelli . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 3 47
E. V Fulton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 23
O. C Guessaz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 9
J. H. Zacliry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 119
J. J. O’Reilly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917
D. E. Decker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 77
J. A. Harley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 87
F. A. Logan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 80
W. F. Woodul . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 97
A. R. Sholars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 105
R. B. Dunbar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 77 0
O. M. Lowry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 40
C. G. Dumas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 34
C. C. Wren . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 43
H. H. Shultz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 22
J. M. McCall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 45
N. Lopowski . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 24
C. V. Burkhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 86
W. S Holman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 91
K. C Perry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 34
C. A Bowman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 28
J. A ulen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 14
T. L est . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 99
J. S Hoover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 13
W W Nelms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 5
B. B Davis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 49
Earl Knox . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 16
R. L Henry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 7
A. C Dusley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 7
Leon Sonﬁeld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 8
E. V. Fulton . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . .. June, 1917 26
H. W. O. Kennard . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 13
J. H. Zachry. . . . ., . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 22
J. M. Wagstaif . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 4
I. M. King . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 2
F. D. Robertson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 14
H. B. Thompson . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 15
N. D. Cope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 3
J. W. Crudgington . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 7
T. W. Hoors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 42
B. L. Ayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June,,1917 31
R. Phelps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 24
J. S Hoover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 45
Van Cookerly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 31
A. W. or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 24
C. W. Aydum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 191 21
J. T. Stockton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 36
H. B. Siebe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 11 25
J. McCall ., ................................. .. July. 1911 66
B. B. Davis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 50 50
B. W. Bryant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 4 1
A. C. O_usley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 17
W. S. Sinclair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 2 75
P. R. Denmon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 14 00
O. W. Wilson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 17 50
J. A. Durham . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 21 93
R. B. Dunbar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 105 00
B. L. Ayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 4 00
W. S. Holman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 108 50
G. A. Robinson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 00
W. N. Nathan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 54 95
R. Fernandez . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 47
c. G. Dumas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July. 1917 4'7
L. R. As . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 10
O. M. Lowry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 47
J. R. Roberts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 36
O. W. Selvidge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 23
J. A. Harley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 105 00
J. A. Durham . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 1 9
262 C. A. Bowman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 4
263 S. Milton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 115
264 E. E Dullahan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July. 1917 1
265 V. R. Thompson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 12
266 I. F. Dahl . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 31
267 N. Lopowski . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 108
268 C. R. Stone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 27
269 A. H. Boyd . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July. 1917 47
ADJUTANT GENERAL’s DEPARTMENT. 91

Disbursements Under Act Providing for $400,000 Appropriation for Organizing
Texas National Guard—Continued.
Hotel and Meals.
Office
Voucher Name. Date Amount.
No.
270 H. J. Hefner Jr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 $ 45 53
271 C. S. Gates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 42 25
272 A. K. Sholars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 31 25
273 A. K. Sholars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 120 75
275 K. C. Perry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 108 50
276 L. L. Taylor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1918 13 35
277 O. C. Gussaz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 142 35
278 F. D. Robertson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 14 00
279 W. F. Woodul . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 108 50
280 J. O. Carpenter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 82 25
281 C. C. Wren . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 40 60
282 P. C. Clement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 17 50
283 F. Enlow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 37 68
286 A. S. Brown. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 13 00
290 E. G. Hutchings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 78 75
292 E. L. Field. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 75
293 J. J. O’Beily . . . . . . . . . . . . . . . . . . ..-.. . . .» . . . . . . . .. July, 1917 108 50
294 J. D. Jennings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 68 25
297 A. D. Drifting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 47 10
298 J. H. Damaron . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 84 50
300 E. L. Field . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 71 50
301 H. H. Schultze . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 45 00
308 H. B. Sieber . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 77 45
309 R. Phelps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 56 50
310 H. E. Stevenson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 17 50
311 A. E. Devine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 20 75
312 C. L. Test . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 108 50
313 J. H. Zachry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 108 50
315 J. A. Hulen . . . . . . . ..' . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 50
316 C. V. Burkhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 108 50
318 W. W. Nelms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 27 00
322 J. T. Stockton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 2 75
435 J. T. Stockton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 6 40
443 F. T. Kincaid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 14 13
445 G. N. Boyd . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 5 50
446 L. E. Boren . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 3 50
449 F. A. Logan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 108 50
451 J. T. Weeks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 98 00
453 E. White . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 42 00
454 J. E. Muchert . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 129 05
455 F. W. Horn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . uly, 1917 21 00
458 F. W. Horn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 17 50
460 A. E. Devine. Jr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 27 00
461 J. L. Crawford . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 17 50
463 Van Cookerly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 72 00
469 V. E. Bonelli . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 28 00
470 J. S. Hoove'r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ju , 1917 62 50
471 C. F. Payne . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 31 50
473 D. Mackenzie . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' July, 1917 42 00
475 E. V. Fulton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 80 02
484 J H. Gambrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 28 00
487 D. P. ansom . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 17 50
490 D. E. Decker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 74 85
495 B. B. Davis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 44 25
498 W. M. Nathan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 6 28
499 H. B. Siebe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 27 00
500 O. E. Roberts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 73 50
501 J. 8. Hoover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 14 00
504 A. E. Devine, Jr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 6 00
505 A. E. Sholors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 14 00
505 N. Lopowski . . . . . . . . . . . . . . . . . . . ; . . . . . . . . . . . . . . July, 1917 14 00
509 F. A. Logan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 14 00
510 H. W. O. Kennard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 108 50
511 E. E. Dullahan . . . . . . . . . . . .~ . . . . . . . . . . . . . . . . . . .. July, 1917 6 00
512 A. E. Devine Sr . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 3 00
513 C. M. Cureton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 15 10
514 R. B. Dunbar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 14 00
516 J. L. Crawford . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 5 50
517 W. S. Holman. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 14 00
518 C. V. Burkhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 14 00
520 A. W.-Bloor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 68 15
521 E. G. Hutchings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 14 00
524 V. R. Thompson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 6 28
525 L. R. Ash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 6 28
526 A. H. Boyd . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 6 28
527 R. A. Haskarl . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 35 00


92
ADJUTANT GENEEAL’s DEPARTMENT.
Disbursements Under Act Providing for $400,000 Appropriation for Organizing
Texas National Guard—Continue .
Hotel and Meals.

Office
Voucher Name. D ate Amount
No.
528 C. L. Test . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 14 00
530 O. E. Roberts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 14 00
533 J. J. O’Reily . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . .. Aug, 1917 14 00
534 O. W. Selvldge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 6 28
535 H. J. Hefner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 6 28
536 C. A. Bowman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 6 28
537 C. R. Stone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 6 2,8
538 J. W. Spelght . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 3 50
539 J. H. Gambrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 21 00
540 A. E. White . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 14 00
542 C. P. Schenck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 7 00
543 L. G. hite . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 4 50
544 P. C. Clements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 28 50
545 S. Milton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 14 00
547 P. C. Murphy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 14 00
564 J. C. Smith . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 70 00
565 J. T. Weeks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 16 00
566 R. D.‘Ledbetter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 5 75
567 J. W. Hawkins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 4 00
568 I. F. Dahl . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 6 28
570 P. Schramm . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 30 00
573 A W. Bl oor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 14 00
574 H. W. O. Kennard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 14 00
575 C. M. Millican . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 5 35
577 W- W- Nelms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 18 90
578 G. A. Robinson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 24 50v
582 V. E. Bonelli . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 9 00
584 C. S. Shoverling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 4 85
585 M. W. Hoover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug , 1917 77 85
586 J. D. Jennings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 56 50
589 J. H. Damaron . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug , 1917 14 00
595 O. M. Lowry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug , 1917 45 28
596 J. R. Roberts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug , 1917 45 28
598 R. A. McClanaghan . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 10 50
599 R. H. Sherwood . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 14 00
603 J. D. Jennings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 14 00
604 C. M. McCormico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 42 00
607 J. B. Mann . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 7 00
609 J. M. McCall . . . . . . . . . . .._ . . . . . . . . . . . . . . . . . . . .. Aug, 1917 73 50
611 A. B. Grifﬁng . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . Aug, 1917 6 28
612 C. C. Wren . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . .. Aug, 1917 6 77
613 B. B. Davis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 14 00
614 E. W 'te . . . . . . . . . . . . . . . . . . . . . . .* . . . . . . . . . . . . . . Aug, 1917 23 00
615 F W. Horn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 21 00
617 J. E. Muchert . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 14 00
621 R. H. Fernandez . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 2 28
625 F. G. est . . . . . . . . . . . . . . . . . . . . . . . . . . . . I . . . . . .. Aug, 1917 24 00
626 N. P. Houx . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 12 75
627 L. R. Ash . . . . . .‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 24 00
'628 V. R. Thompson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 24 00
629 A..H. oyd . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 24 00
630 'J. F. Mogford . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 24 00
631 A. l".. Bowser . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 24 00
633 C. W. Aydam . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 14 00
637 A. M. Ousley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 62 40
639 H. J. Hefner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 24 00
640 C. F. Payne . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 14 00
642 D. Mackenzie . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 8 00
644 J. H. Zachry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 52 50
645 R. C. Craft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 00
646 I. F. Dahl . . . . . . . . . . . . . . . . . . . . . .4 . . . . .. . . . . . . . . Aug, 1917 16 50
661 J. O. Carpenter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 35 00
666 C. V. Burkhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 8 50
674 F. B. Lewis . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . Aug, 1917 8 60
676 W. H. Page . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 17 50
678 R. Phelps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 17 50
681 C. L. Test . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 59 50
682 I. Aldrete . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 14 00
690 R. A. Wansley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 14 96
692 Van Cookerly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 15 25
699 J. H. Zachry. . . . .I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug. , 1917 56 .00
700 A. E. Bowser . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 15 00
701 J. S. Mogford . . . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . . . . Aug, 1917 15 00
702 A. R. Sholors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 52 50
704 Earl Knox . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 25 50
709 F. G. West . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 15 00


ADJUTANT GENERAL’S DEPARTMENT. 93
\
Disbursements Under Act Providing for $400,000 Appropriation for Organizing
Texas National Guard—Continued.
Hotel and Meals.
Ofﬁce
Voucher Name. Date. Amount.
No.
713 R. A. Eubank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug , 1917 $ 3 50
714 W. L. Culberson . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . Aug , 1917 48 00
728 J. T. Stockton. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug , 1917 2 35
730 L. H. Younger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 21 00
750 Peter Schramm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug. , 1917 89 50
766 J. T. Stockton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 33 10
794 Geo. Bickler . . . . . . . . . ., . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 104 00
798 C. J Connor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 50
799 E. Belbeze . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 4 00
800 H. H Plaster . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 27 18
801 C. K Lawson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 58 00
827 E. V Fulton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 2 50
829 E. L Field . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 78 00
830 J. 0 Car enter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 7 00'
831. J. A. Har ey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 14 00
836 O. W. Wilson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 67 00
838 B. M Puckett . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 84 50
840 O. C Guessaz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 14 00
851 W. E ucy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 26 50
853 J. H Zachry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 17 50
854 M. A Childers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 7 00
869 W. D. Cope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 9 25
904 H. H. Robertson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 7 00
916 W. T. Bagby . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 13 50
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 8,935 64
Transportation.
Otﬁce
Voucher Name. Date. Amount.
No.
1 W. C. Craig . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 $ 12 80
2 T. A. Kinder . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 12 80
3 Jno. H. Zachry . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . June, 1917 2 00
4 E. A. Simpson. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 19 95
5 Jno. T. Wakeﬁeld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 14 30
6 Frank S. Tillman . . . . . . . . . . .- . . . . . . . . . . . . . . . . . June, 1917 10 20
7 Clyde B. Graham . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 16 25
8 T. C. Short . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 8 95
9 W. H. Sadler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 8 .95
10 - Clint A. Bowman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 11 05
11 A. C. Allen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 8 90
12 S. A. Stewart, Jr . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 13 50
13 H. Tyler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 20 50
14 Jim Bomor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 15 10
15 H. T. Merrill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 18 15
16 W. W. Nelms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 9 90
19 W. W. Nelms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 19 8O
20 S. A. Lillard Jr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 10 50
21 V. E. Bone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 29 15
22 E. V. Fulton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 14 90
23 F. M. Ho . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 19 65
24 C. B. Fullerton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 16 35
27 T. B; Barton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 25 70
28 F. M. Fitzpatrick . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 7 55
29 H. C. Horton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 10 65
36 O. C. Guessaz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 8 30
37 J. H. Zach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 2 00
38 J. J. 0’Reilly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 10 20
39 D. E. Decker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 917 13 90
40 J. A. Harley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 34 15
44 R. B. Dunbar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 3 00
48 C. C. Wren . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 8 30
50 A. H. Boyd . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 12 95
56 J. M. McCall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 1 40
57 J. F. Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 8 30
58 N. Lopowskl . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 13 20
59 W._ B. Dunnam . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 8 40
61 Cricket Auto C0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 2 50
62 C. V. Burkhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 10 00


94 AnJUTANT GENERAL’s DEPARTMENT.


Disbursements Under Act Providing for $400,000 Appropriation for Organizing
Texas National Guard—Continued.
Transportation.
Office
Voucher Name. Date. Amount.
No.
63 W. S. Holman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 $ 2 65
65 A. M. Greer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 2- 50
69 K. C. Perry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 9 20
71 H. A. Baker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 13 10
72 J. A. Hul . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 6 00
74 Dewell Naylor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 13 10
76 F. L. Irwin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 9 90‘
79 S. J. Stainforth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 7 30
82 J. S. Hoover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 9 20v
83 W. W. Nelms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 14 00
84 H. C. Jennings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 7 30
85 B. B. avis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 9 90
87 C. B. Fullerton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 11 80
89 W. B. Burns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 14 20
90 A. M. Ouslely . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 8 30'
92 G. H. & S. . Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 21 65
93 H. & T. C. By. Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 4 95
94 H. E. & W. T. Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 3 55
95 H. & T. C. Ry. C0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 42 75
96 Mills Brown . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 5 50
98 C. J. Sieber . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 10 40
103 Noah Roark . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 9 90'
105 W. F. Bagby . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 18 60
106 R. L. Henry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 33 55
107 A. C. Ousley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 19 40
108 Barry Miller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 54 35
109 Leon Sonﬁeld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 12 00'
110 E. V. Fulton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 6 05
111 W. G. Tobin . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 8 30
112 H. W. O. Kennard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 7 20
116 H. 0,.Wahrmund . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 8 30
119 A. M. Greer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 2 50-
120 J. H. Zachry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 50
121 J. R. Roberts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 11 05
122 F. T. Kincaid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 11 05
123 J. M. Wagstaff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 5 50
124 E. G. Hutchings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 13 30
125 H. B. Siebe . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . . . . . . . June, 1917 9 40
129 W. L. Morris . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 18 75
130 S. M. King . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 3 20
131 Felix Stoﬁel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 8 30
132 F. L. Chopa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 8 30
135 F. D. Robertson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 47 45
136 H. B. Thompson. . . ._ . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 7 08
139 W. D. Cope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 37 30-
140 O. E. Roberts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 13 20‘
145 G. H. & S. A. Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 18 90
146 H. & T. C. Ry. C0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 - 31 60
148 Wells Fargo & Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 11 59
149 Wells Fargo _& Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 17 32
150 J. W. Cru'dgington . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 21 90
153 F. W. Horn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 1 65
154 B. L. Ayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 7 15
155 R. Phelps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 7 30
157 J. S. Hoover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 25 65
160 W. W. Nelms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 6 00
161 Clau e Canterbury . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 10 20‘
162 A. W. Bloor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 14 65
204 J. T. Stockton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 15 75
217 H. B. Siebe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 12 15
219 J. McCnll._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 17 00
220 B. B. Davis . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . .. July, 1917 4 90
223 Mills Brown . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 4 35
224 R. L. Egall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 8 30
225 B. W. Bryant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 23 10
226 T. A. Kinder . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 11 00
228 W. H. Tyler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 22 80
229 Ennis Roberts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 18 40
230 ‘A. C. Ousley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 25 40
232 Eschenburg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 8 30
234 P lman Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 64 80
235 W. ‘S. Sinclair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 7 95
237 P. R. Denman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 15 53
238 G. C. Wurzbach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 11 90‘
239 B. H. Davis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 12 65
240 J. B. St' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 11 00‘
ADJUTANT GENERAL’s DEPARTMENT.
95
Disbursements Under Act Providing for $400,000 Appropriation for Organizing
Texas National Guard—Continued.


Transportation.
Ofﬁce
Voucher Name. D ate. Amount.
No.
11:"
242 H. M. Temmins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 6 10"
243 O. W. Wilson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 8 55
244 J. A. Durham . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 23 80
246 R. B. Dunbar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. uly, 1917 9 50
247 B. L. Ayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . .. July, 1917 11 90
248 T. S. Grogniski . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 13 10
249 W. S. Holman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 12 75
250 G. A. Robinson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July. 1917 18 00
259 J. A. Harley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 26 25
263 S. Milton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July. 1917 5 00
268 C. R. Stone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . uly, 1917 7 10
271 C. S. Gates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 12 40
272 A. R. Sholars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 12 60
273 A. R. Sholars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 29 80
274 H. & T. C. Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 3 05
276 L. L. Taylor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 8 85
277 O. C. Gussaz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 58 40
278 F. D. Robertson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 17 60
280 J. O. Carpenter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 43 75
282 P. C. Clement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 18 45
283 F. En w . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 3 00
284 J. F. Brooks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 17 40
286 A. S. Brown . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 25 25-
287 H. lVI. Timmins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 3 05
288 C. F. Evans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 4 10'
289 C. M. McCohnico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 43 52.
290 E. G. Hutchings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 48 45‘
291 R. A. Haskarl . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 13 80
292 E. L. Field . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July. 1917 25
294 J. D. Jennings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 33 25-
296 S. T. Chandler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 2 30‘,
298 J. H. Damaron . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July. 1917 14 lo
299 G. W. Spooner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 13 10‘
300 E. L. Field . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July. 1917 15 00,
302 E. W. Saner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July. 1917 24 21'v
306 T. W. Aydum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July. 1917 11 65-
308 H. B. Siebe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . uly, 1917 1 50'
309 R. Phelps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July. 1917 24 40‘
310 H. E. Stevenson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 29 85
311 A. E. Devine . . . . . . . . . . . .4 . . . . . . . . . . . . . . . . . . . . . July. 1917 20 so
315 J. A. Hulen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July. 1917 4. 00-
317 J H. Zachry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111v. 1917 60-
318 W. W. Nelms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 6 00
322 J. T. Stockton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 1 50
435 J. T. Stockton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A119, 1917 2 25
442 W. L. Hoecker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Ave, 1917 4 00
443 F. T Kincaid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ave. 1917 11 05
445 G. Boy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 6 55
446 L. E Boren . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 16 25
448 R. J Calhoun . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 16 50
449 F. A Logan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. A113, 1917 33 70
451 J. T Weeks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 44 78
453 E. White . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July. 1917 17 00
454 J. E. Muchert . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 78 40
455 F. W. Horn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 11 60
456 W. W. Foreman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 14 00
457 N. B. Taylor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 11 50
458 F. W. orn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 12 60
459 S. Simpson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 9 90
460 A. E. Devine, Jr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 9 20
461 J. L. Crawford . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July. 1917 9 85
463 Van Cookerly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 13 20
467 V. V. Parr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 6 45
468 T. & P. Ry. c0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 1 90
469 V. E. Bonelli . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 23 10
470 J. S. Hoover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 22 05
471 C. F. Payne . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 12 75
472 I. c. Ogden . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July. ‘1917 4 00
474 W. R. Lockett . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . J Y, 1917 18 80
475 E. V. Fulton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 18 40
476 I- K- Floyd . . . . . . . . . . . . . ..' . . . . . . . . . . . . . . . . . . .. J y. 1917 9 30
477 M. D. Sanders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . uly, 1917 16 80
481 J. O Smii . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 16 50
484 J. H Gambrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 8 30
485 L. F Web . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 11 50
487 D. P. Hansom . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July. 1917 1 00

96
ADJUTANT GENERAL’S DEPARTMENT.
Disbursements Under Act Providing for $400,000 Appropriation for Organizing
Texas National Guard—Continued.


Transportation.
Oﬁice
Voucher Name. Sate Amount.
No.
490 D. E. Decker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 24 6,0
494 G. C. McGown. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 5 20
495 B. B. Davis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 24 10
500 O. E. Roberts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 40 65
509 . F. A. Logan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 11 90
510 H. W. O. Kennard . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 28 25
513 C. M. Cureton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 51 10
514 R. B. Dunbar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 12 50
516 J. L. Crawford . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 9 10
520 A. W. Bloor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 94 45
521 E. G. Hutchings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 3 80
527 R. A. Haskarl . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 2 13
538 J. W. Speight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 6 30
539 J. H. Gambrell . . . . . . . . . . . . . . . . . . . . . . .1 . . . . . . . .. July, 1917 14 95
540 A. E. White . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 14 10
541 C. P. Schenck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 11 30
543 L. G. hite . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 12 00
544 P. C. Clements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 18 90
545 S. Milton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 5 60
547 P. C. Mur h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 32 85
550 H. E. & . T. Ry. C0 . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 8 30
551 T. & N. O. y. C0 . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 14 30
552 H. & T. C. By. Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 107 35
553 H. E. & W. T. Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 14 20
554 G. H. & S. A. Ry. C0 . . . . . . . . . . . . . . . . . . . . . . . . . . July‘, 1917 40 45
555 G. H. & S. A. By. Co . . . . . . . . . . . . . . . . . . . . . . . . .. ‘July, 1917 44 60
556 H. & T. C. By. Co . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 85 75
557 H. & T. C. By. Co . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 5 55
558 T. & N. 0. By. Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 6 30
559 T. & N. 0. By. Co . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 14 30
560 H. E. & W. T. Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 55
561 G. H. & S. A By. C0 . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 15 25
562 C. Canterb . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 8 05
564 J. C. Smith . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 82 80
565 J. T. Weeks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 17 20
566 R. D. Ledbetter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 14 40
567 J. W. Hawkins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 23 70
575 C. M. Millican . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 15 20
577 W. W. Nelms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _Aug,, 1917 19 45
581 E. J. Littler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 9 40
532 V. E. Bon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 24 40
584 C. S. Shoverling. . .' . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 16 60
585 M. W. Hoover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 51 15
586 J. D. Jennings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 54 60
589 J. H. Damaron . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 8 30
591 I. & G. N. Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 32 05
592 J. H. Zachry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 80
598 R. A. McClena han . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 24 20
599 R. H. Sherwoo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 24 20
603 J. D. Jennings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 3 75
607 J. B. Mann . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 22 10
608 C. J. Kirk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 54 00
609 J. M. McCall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 .51 00
610 K. C. Perry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 6 30
613 B. B. Davis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 11 60
614 E. White . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 20 50
615 F. W. Horn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 10 25
619 T. & N. O. Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 50
626 N. P. Houx . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 11 75
633 C. W. Aydam . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 13 10
634 We] Fargo & Co. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 14 95
635 Wells Fargo & Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 34 17
636 Wells Fargo & Co. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 8 77
637 A. M. Ousley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 94 55
640 C. F. Payne . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 8 80
647 M. K. & T. Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 87 95
648 P. & S. F. R .Co . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 7 30
649 M. K. & 'P. y. Co . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 81 45
652 T. & P. Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 26 96
660 Texas Electric Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 1 5O
651 J. O. Carpenter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 27 70
664 H. & T. C. By. Co . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 47 10
665 D. B. Lyon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 23 70
666 C. V. Burkhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug. , 1917 8 30
667 North Texas Traction Co . . . . . . . . . . . . . . . . . . . . . . . Aug. , 1917 1 40
671 H. E. & W. T. Ry. C0 . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 3 55
ADJUTANT GENEEAL’S DEPARTMENT. 97
Disbursements Under Act Providing for $400,000 Appropriation for Organizing
Texas National Guard—Continued.


Transportation.
Office
Voucher Name. Date. Amount.
No.
672 S. A &A P Ry Co . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 $ 28
674 T. B Lewis . . . . . . . . . ' . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 25
675 S. L B &M Rv Co . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 22
676 W H Page . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 30
679 Pullman Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 39
680 Pullman Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug , 1917 46
682 I Aldrete . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug , 1917 29
683 Pullman Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug , 1917 13
684 S. A RY. Co . . . . . . . . . . . . . . . . . . . . . . . . . . Aug , 1917 59
685 H E & W. T. Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . .. Aug , 1917 3
686 Pullman Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 2
687 H. & T. C. Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 93
690 R. A. Wansley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 10
691 H. E. Stevenson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 22
692 Van Cookerly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 29
696 G. H. & S. A. Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1918 5
706 D. R. Rucker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 19
707 H. F. Stephens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 12
713 R. A. Eubank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 14
714 W. L. Culberson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 31
718 I. & G N Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 91
728 J. T. Stockton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 2
730 L. H. Younger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917
760 S. L. B . Ry Co . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 39
766 J. T. Stockton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917
774 K. C. M. & O. Ry. Co . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 2
776 F. W. & D C y. Co . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 64
780 H. & T. C Ry Co . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug , 1917 29
797 G. C. & S. F Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 35
798 C. J. Connor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917
799 E. T. Belbeze . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 14
800 H. H. Plaster . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 16
801 C. K. Lawson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 18
803 T. & P Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 10
817 I. & G N. Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug , 1917
820 Pullman Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug , 1917 45
821 Pullman Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug , 1917 39
822 Pullman Co. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug , 1917 41
823 Pullman Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug , 1917 43
826 T. & N. O. Ry Co . . . . . . . . . . . . . . . . . . . . . . . . . . .. ‘Aug , 1917 18
827 E. V Fulton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug , 1917 10
829 E. L ield . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug , 1917 17
831 J. A Harley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug , 1917 1
832 G. H & S. A Ry Co . . . . . . . . . . . . . . . . . . . . . . . . .. Aug , 1917 163
833 Wells Fargo 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug , 917 12
834 G. C & S. F. Ry. C0 . . . . . . . . . . . . . . . . . . . . . . . . .. Aug , 1917 51
835 J. S Oglesby . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 34
836 O. W Wilson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 55
838 B. M Puckett . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 88
839 A. S Brown . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 41
840 O. C Guessaz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 32
842 J. W Hawkins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 19
846 Van Cookerly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 10
847 C. M. Cas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 20
848 C. P. Hines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 20
851 W. E. Lucy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug. 917 25
853 J. H. Zachr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Sept , 1917
854 M. A. Chil ers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sept 1917 26
863 J. A.-Holzman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sept , 1917
869 W. D. Cope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sept , 7 17
885 S. L. B. & M Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . .. Sept 1917 11
890 G. C. & S. y. Co. . . . . . . . . . . . . . . . . . . . . . . . .. Sept , 1917 104
891 G. C. 8: S. F Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . .. Sept , 1917 12
892 Pullman Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sept 1917 49
896 J. G. \Vyatt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ Sept , 1917 173
901 C. L Hatcher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., Sept , 1917 20
904 H. H. Robertson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S‘ept , 1917 10
912 S. A & A. Ry Co . . . . . . . . . . . . . . . . . . . . . . . . .. Sept , 1917
916 W. T. Bag y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Sept , 1917 38
98 ADJUTANT GENERAL’s DEPARTMENT.

Disbursements Under Act Providing for $400,000 Appropriation for Organizing
Texas National Guard—Continued.
Oﬂice Supplies.
Office
Voucher Name. Date. Amount.
No.
3 Jno. H. Zachry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 3 2 60
25 Gribble Stamp and Stencil Co . . . . . . . . . . . . . . . . . . . June, 1917 3 95
26 J. M. Gomez . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 6 00
30 T. W. Reine Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 1 15
31 Standard Printing and Lithographin-g Uo . . . . . . . . . June, 1917 362 55
32 Standard Printing and Lithographing Co . . . . . . . . . June, 1917 56 2O
33 Standard Printing and Lithographing Co . . . . . . . . . June, 1917 39 86
34 Texas Blue Print and Supply Co . . . . . . . . . . . . . . . . June, 1917 13 91
60 Dealy Adey Elgin Co . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 7 10
64 Teolin Pillott Co . . . . . . . . . . . . . ., . . . . . . . . . . . . . . . . June, 1917 6 93
67 Cargill Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 13 40
68 Texas Mop Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 4 00
72 J. A. Hulen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 10 50
73 Magnolia Paper Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 1 50
75 Union National Bank Building . . . . . . . . . . . . . . . . . . June, 1917 200 31
78 Willie Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 206 16
80 Mrs. Grace E. Williams . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 7 70
81 Willie Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 224 11
86 Sam Kaiser . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 26 00
99 Houston Chronicle . . . . . . . . . . . . . . . . . . . . . . . . I . . . . June, 1917 129 60
100 Light Publishing Co . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 129 60
101 Fort Worth Star-Telegram . . . . . . . . . . . . . . . . . . . . . June, 1917 129 60
102 Capitol Printing Co . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 54 00
104 S. W. Paper Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 34 05
114 Beaumont Enterprise . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 90 72
,115 Record Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 129 60
117 Dallas Times-Herald . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 127 20
118 Herald Publishing Co . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 43 20
120 J. H. Zach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 3 35
126 Barron & Friedlander . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 50'
127 Houston Press . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 74 20
128 Galveston Tribune . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 86 40
133 Review Publishing Co . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 32 40
134 Houston Typewriter Exchange . . . . . . . . . . . . . . . . . . June, 1917 7 50
137 A H. _ elo & Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 129 60
138 Houston Post . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 173 66
141 E. Paso Herald . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 120 96
142 Austin American . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 74 20
143 Houston Slide_Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 50 00
144 El Paso Morning Times . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 120 96
151 Waco Morning News . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 43 20
152 Houston Chronicle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 2 40
158 Telegram Publishing Co . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 30 24
221 Dallas Morning News.., . ._ . . . . . . . . . . . . . . . . . . . . . July, 1917 129 60
222 Beaumont Journal Publishing Co . . . . . . . . . . . . . . . . July, 1917 54 0'
227 Dallas Dispatch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 129 60
233 San Angelo Standard . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 32 25
236 Waco Times Herald . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 42 20
241 Houston Chronicle . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 8 65
285 Willie Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 111 06-
303 Standard Printing Co . . . . . . . . . .» . . . . . . . . . . . . . . . . July, 1917 73 55
304 Standard Printing Co . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 197 60
305 Standard Printing Co . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 65 45
317 J. H. Zach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 174 40
444 Standard Printing Co . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 57 10
447 Rein Printing Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 291 08
462 Gribble Stamp Co. .‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 12 55
482 Underwood Typewriter Co . . . . . . . . . . . . . . . . . . . . . July, 1917 160 00'
483 Willie Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 3 42
496 Willie Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 288 80
507 Willie Owens . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . July, 1917 13 90
531 Union National Bank Building . . . . . . . . . . . . . . . . . . July, 1917 272 15
571 W. H. Coyle & Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 488 00
587 Underwood Typewriter Co . . . . . . . . . . . . . . . . . . . . . Aug., 1917 160 00
590 Standard Printing Co . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 222 75
592 J. H. Zachry . . . . . . . ., . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 5 95
597 Stowers Furniture Co . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 75
600 Remington Typewriter Co . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 19 20
605 Standard Printing Co . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 291 30
606 Teolin Pillott Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 14 00
616 Rein Printing Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 88 60
623 Gribble Stamp Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 19 85
626 N. P. Houx . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 52 75
638 R. H. Swartz Co. . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 238 75
643 Underwood Typewriter Co . . . . . . . . . . . . . . . . . . . . . Aug., 1917 1 ,087 50
669 Southwestern Paper Co . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 3 40
677 Houston Show Case Co . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 30 00-


AEJUTANT GENERAL’s DEPARTMENT. 99


Disbursements Under Act Providing for $400,000 Appropriation for Organizing
Texas National Guard—Continued.
Oﬁice Supplies.
Office
Voucher Name. Date Amount.
N0.
689 Cargill Co._ . . . . . . . . . . . . , . .. . . . . . . . . . . . . . . . . . . . . Aug. , 1917 $ 123 90
694 Union National Bank Building . . . . . . . . . . . . . . . . . . Aug., 1917 214 96
695 Willie Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 5 90
698 A. P. Cary Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 9 00
703 Houston Trunk Factory . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 66 00
708 San Antonio Exchange . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 129 60
801 C. K. Lawson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 5 00
824 Cargill Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 9 95
828 Gribble Stamp Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 5 50
841 A. H. Belo 8; Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 129 60
849 Standard Printing Co . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 7 20
905 Swartz Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 9 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 8,624 84
Telephone and Telegraph.
Office
Voucher Name. Date. Amount
No.
62 C. V. Burkhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 8 2 25
72 J. A. Hulen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 7 45
88 W. W. Nelms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 8 15
105 W. T. Bagby . . . . . . . . . .._. . . . . . . . . . . . . . . . . . . . .. June, 1917 3 50
107 A. C. Ousley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 1 60
147 Western Union Telegraph Co . . . . . . . . . . . . . . . . . . . June, 1917 624 92
156 Southwestern Tel. and Tel. C0 . . . . . . . . . . . . . . . . . . June, 1917 124 41
204 J. T. Stockton. . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 60
217 H. B. Siebe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 60
230 A. C. Ousley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 2 90
231 Mackey Telegraph Co . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 3 48
245 Postal Telegraph Co . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 1 65
247 B. L. Ayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 45
250 G. A. Robinson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 1 10
272 A. R. Sholars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 4 75
273 A. R. Sholars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 1 80
277 O. C. Gussaz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 85
278 F. D. Robertson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 5 60
294 J. D. Jennings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 56
302 E. W. Sawr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 90
310 H. E. Stevenson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 10 69
311 A. E. Devine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 55
314 Western Union Telegraph Co . . . . . . . . . . . . . . . . . . . July, 1917 2,734 85
315 J A. Hulen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 1 00
451 J T. Weeks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 9 00
454 J E. Muchert . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 3 15
475 E. V. Fulton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 30
490 D. E. Decker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 00
492 Southwestern Tel. and Tel. Co . . . . . . . . . . . . . . . . . . July, 1917 492 65
500 O. E. Roberts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 2 50
518 C. V. Burkhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 4 12
575 C. M. Millican . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 1 60
577 W. W. Nelms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 95
583 Mackey Telegraph Co . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 7 62
586 J. D. Jennings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 5 00
594 Postal Telegraph Co . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 11 07
626 N. P. Houx . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 15 20
637 A. M. Ousle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 2 10
641 Western Union Telegraph Co . . . . . . . . . . . . . . . . . . . Aug, 1917 533 54
663 Southwestern Tel. and Tel. Co . . . . . . . . . . . . . . . . Aug,, 1917 345 95
668 C. J. Kirk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ug., 1917 17 45
730 L. H. Younger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 2 60
766 J. T. Stockton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 1 40
825 C. J. Kirk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug, 1917 10 62
844 Southwestern Tel. and Tel. Co . . . . . . . . . . . . . . . . . . Aug, 1917 63 '85
850 Western Union Telegraph Co . . . . . . . . . . . . . . . . . . . Aug., 1917 ‘14 18
853 J. H. Zach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug, 1917 2 80
902 Texas Telegraph Co . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 3 95
916 T. Bagby . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Aug., 1917 2 10
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 5,106 31

100 ADJUTANT GENERAL’S DEPARTMENT.
Disbursements Under Act Providing for $400,000 Appropriation for Organizing
Texas National Guard—Continued.


Miscellaneous.
Ofﬁce
Voucher Name. Date. Amount
No.
35 St. Louis Button Co . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 $ 102 00
120 J. H. Zachry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 1 25
218 St. Louis Button C0 . . . . . . . . . . . . . . . . . . . . . . . . July, 17 45 06
292 E. L. Field . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 3 75
532 Houston Trunk Factory . . . . . . . . . . . . . . . . . . . . .- July, 1917 375 00
620 White Manufacturing Co . . . . . . . . . . . . . . . . . . . . Aug., 1917 10 00
626 N. P. Houx . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 18, 65
658 C. L. and Theo. Bering Co . . . . . . . . . . . . . . . . . . Aug., 1917 64 95
670 C. C. Wren . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 92 50
688 C. L. and Theo. Bering Co . . . . . . . . . . . . . . . . . . Aug., 1917 64 95
710 Voss & Koock . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . Aug., 1917 38 46
853 J. H. Zachry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 3 00
855 C. C. Wren . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 18 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 837 57
Postage.
Ofﬁce
Voucher Name. D ate. Amount.
No.
Jno. H. Zachry. . .‘ . . . . . . . . . . . . . . . . . . . . . . . . .. June, 1917 s so 90
120 Jno. H. Zachry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . June, 1917 167 87
204 J. T. Stockton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 50
247 B. L. Ayers . . . . . . . . . . . . . . . .. . . . . . .' . . . . . . . .. July, 1917 1 50
294 J. D. Jennings . . . . . . . . . . . . . . . . . . . . . . . . . . . .. July, 1917 1 00
317 J. H. Zachry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 126 41
454 J. E. Muchert . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . July, 1917 4 85
586 J. D. Jennings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 1 00
592 J. H. Zachry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aug., 1917 57 25
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 441 28
Summary.
Total amount paid:
Salaries . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 92,346 22
Hotels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' 8,935 64
Transportation . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,854 58
Oﬁice supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,62 84
Telegraph and telephone. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,106 31
Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 837 57
Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 441 28
Federal supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,723 92
Office supplies (A. G.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,765 73
Oﬂice expenses, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,206 06
Total . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 142,842 15
Amount appropriated for mobilization. ' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 400,000 00
Amount expended to Nov. 27, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 142,842 15
Balance on Hand November 27, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 257,157 85


ADJUTANT GENERAL’S DEPARTMENT.
101
Appropriations and Disbursements for the Adjutant General’s Oﬂice, 1915 and 1916.
Salary of Adjutant General.


Voucher Amount Amount
Date. To Whom Paid. N o. Expended. Appropriated
S 19151 B ' t' (180 X) 3 2 000 00
ept. y appropna 1on - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,
Sept. 30 To Henry Hutchings . . . . . . . . . . . . . . . . . . . . . . . 2521 $ 166 66
Oct. 3 “ ' “ . . . . . . . . . . . . . . . . . . . . . . 7083 166 661
Nov. 30 “ “ . . . . . . . . . . . . . . . . . . . . . . 12076 166 66
Dec. 31 “ “ . . . . . . . . . . . . . . . . . . . . .. 18169 166 66
1916
Jan. 31 “ “ . . . . ' . . . . . . . . . . . . . . . . .. 23153 166 66
Feb. 29 “ “ . . . . . . . . . . . . . . . . . . . . .. 27077 166 66
Mar. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . 32382 166 66
April 30 “ “ . . . . . . . . . . . . . . . . . . . . . . 37119 166 66
May 31 “ “ . . . . . . . . . . . . . . . . . . . . . . 40901 166 66
June30 “ “ 245 166 66
July 31 “ “ . . . . . . . . . . . . . . . . . . . . .. 7006 166 66
Aug. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . 50044 166 74
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 2,000 00$ 2,000 00
Salary of Assistant Adjutant General.
Voucher Amount Amount
Date. To Whom Paid. No. Expended. Approprlated
1915 .
Sept. 1 By appropriation (181-X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 1,800 00
Sept. 30 To Jno. A McCalmont . . . . . . . . . . . . . . . . . . . . 2522 $ 150 00 _
Oct. 3 “ “ . . . . . . . . . . . . . . . . . . .. 7084 150 00
Nov. 30 “ “ . . . . . . . . . . . . . . . . . . . . 12077 150 00
Dec. 31 “ “ . . . . . . . . . . . . . . . . . . .. 18170 150 00
1916
Jan. 31 “ “ . . . . . . . . . . . . . . . . . . .. 23154 150 00
Feb. 29 “ “ . . . . . . . . . . . . . . . . . . .. 27078 150 00
Mar. 31 “ “ . . . . . . . . . . . . . . . . . . . . 32383 150 00
April 30 “ “ . . . . . . . . . . . . . . . . . . . . 37120 150 00
May 31 “ “ . . . . . . . . . . . . . . . . . . . . 40902 150 00
June 30 “ “ . . . . . . . . . . . . . . . . . . . . 24 150 00
July 31 “ “ . . . . . . . . . . . . . . . . . . .. 47007 150 00
Aug. 31 “ “ . . . . . . . . . . . . . . . . . . .. 50045 150 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 1,800 00 $ 1,800 00
Salary of Assistant Quartermaster General.
' Voucher Amount Amount
Date. To Whom Paid. N o. Expended. Appropnated
1915 . _
Sept. 1 By a propnatlon (182-X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,500 00
Sept. 30 To. J. T. Stockton . . . . . . . . . . . . . . . . . . . . . . . . . 2523 $ 125 00
Oct. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 7085 125 00
Nov. 30 “ “ . . . . . . . . . . . . . . . . . . . . . . . . 12078 125 00
Dec. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . . 18171 125 00
1916
Jan. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 23155 125 00
Feb. 29 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 27079 125 00
Mar. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . . 32384 125 00
Apr1130 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 37121 125 00
May “ “ . . . . . . . . . . . . . . . . . . . . . . . . 40903 125 00
June 30 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 247 125 00
July 31 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 47008 125 00
Aug- 31 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 50046 125 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 1,500 00$ 1,500 00


102
ADJUTANT GENERAL’s DEPARTMENT.
Appropriations and Disbursements for
Continued.
Salary of Stenographer.
the _Adjutant General’s Oiﬁce, 1915 and 1916—


_ Voucher Amount - Amount
Date. To Whom Paid. No. Expended. Appropriated
s “2151 B
ep . y appropriation (18,3-X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1,200 00
Sept. 30 To Stella Ambrose . . . . . . . . . . . . . . . . . . . . . . . . . 2524 3 100 00 -
Oct. 3 “ “ . . . . . . . . . . . . . . . . . . . . . . . . 7086 100 00
Nov. 30 “ “ . . . . . . . . . . . . . . . . . . . . . . . . 12079 100 00
Dec. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . . 18172 100 00
1916 '
Jan. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 23156 100 00
Feb. 29 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 27080 100 00
Mar. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . . 32385 100 00
April 30 “ “ . . . . . . . . . . . . . . . . . . . . . . . . 37122 100 00
May 31 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 40904 100 00
June 30 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 44248 100 00
July 31 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 47009 100 00
Aug. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 50046 100 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. a 1.200 00 a 1.200 00
‘Salary of Porter.
_ Voucher Amount Amount
Date. To Whom Paid. o. Expended. Appropriated
1915 _
Sept. 1 By appropriation (184-X) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 480 00
Sept. 30 To Tom Brown . . . . . . . . . . . . . . . . . . . . . . . . . . . 2525 3 40 00
Oct. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . . . 7087 4 00
Nov. 30 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . . . 12080 40 00
Dec. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . . . 18173 40 00
1916
Jan. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . . . 23157 40 00
Feb. '29 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . . . 27081 40 00
Mar. 31 “ “ . . . . . . . . . . . . . . . . . . . . . ' . . . . . . 32386 40 00
April 30 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . . . 37123 40 00
May 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . . . 40905 40 00
June 30 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 40 00
July 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . . . 47010 40 00
Aug. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . . . 50047 40 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 480 00 $ 480 00
Oiﬁce Files and Furniture.
Date. Expended. Appropriated.
Sept. 1, 1915 By appropriation (190-X) . . . . . . . . . . . . . . . . . $ 250 00
Aug. 31 , 1916 To ex enditures during year . . . . . . . . . . . . . . . 3 249 83
Aug. 31 , 1916 To ba ance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Total . . . . . . ..' . . . . . . . . . . . . . . . . . . . . . 3 250 00 3 250 00


This is according to Comptroller’s record, which is correct.
in Adjutant General’s ofﬁce show balance of $5.17.
Books
This occurred by
charging an account of $5.00, favor of Morrison Fournoy Co., warrant
No. 38489, to 189-X when it properly belonged in 1904. Hence the
discrepancy of $5.00 between the two offices.
ADJUTANT GENERAL’S DEPARTMENT. 103
Labor in Arsenal.


Date. Expended. Appropriated. .
Sept. 1 , 1915 By appropriation (188-X) . . . . . . . . . . . . . . . . . $ 4,000 00
Aug. 31 , 1916 To expenditures during year . . . . . . . . . . . . . . . $ 3,993 70
Aug. 31 , 1916 To balance (should be) . . . . . . . . . . . . . . . . . . . . 6 30
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 4,000 00$ 4,000 00

Comptroller’s of’ﬁce shows balance of 55 cents when it should show
$6.30. This is occasioned by charging account of Colonel J. '1‘. Stock-
ton for $5.75, dated December 3, 1915, warrant No. 14234, against this
fund when it should have been charged against 189-X, general fund.
Adjutant General’s office shows overdraft of $101.43. This occurred
by charging this account with $132 account J. T. Stockton, warrant
No.-41365, which should be charged to 187-X, also charging account
with $44, account of J. T. Stockton, warrant No. 35645, dated April
16, 1916, when it should have been charged to 189-X. Also by charg-
ing to this fund account‘ of J. T. Stockton for $227, warrant No. 50042,
dated August, 1916, when it had already been charged to 189-X,
where it properly belonged, this amount being charged to both 188-X
and 189-X. Deducting these three amounts, the account would show
$3698 balance. But they failed to charge this account with $4.45,
warrant No. 4695; 37 cents, warrant No. 658; $15.25, warrant No.
1482; 85 cents, warrant No. 13117; $2.75, warrant No. 14236; $2.42,
warrant No. 16599; 91 cents, warrant No. 23264; $3.00, warrant No.
25749; 60 cents, warrant No. 30909; $31.70, warrant No. 7733; and
$233, warrant No. 50043, making a total of $295.30, which should have
been charged to this account which was not. Adding the $295.30 which
should have been charged to this account to the $3698 which was prop-
erly charged, makes a total of $3993.70, and a balance of $6.30 re-
maining.
Erection of Storehouse at Camp Mabry.


Date. Expended. Appropriated.
Sept. 1, 1915 By appropriation (192-X) . . . . . . . . . . . . . . . .. $ 20,000 00
Aug. 31, 1916 To ex enditures . . . . . . . . . . . . . . . . . . . . . . . . .. $ 19,999 18
Aug. 31, 1916,,To ba ance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 20,000 00|$ 20,000 00

Stationery, Postage, Telegraph and Telephone.

Date. Expended. Appropriated.

Sept. 1 , 1915 By’ apgropriation (185-X) . . . . . . . . . . . . . . . . . 18 1 ,000 00
Aug. 31, 1916 By de ciency warrant No. 3286 . . . . . . . . . . . . 115 94
Aug. 31 , 1916 To expenditures during year . . . . . . . . . . . . . . . 3 1 .115 94
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ‘3 1,115 943 1,115 94
I


104c ADJUTANT GENEEAL’s DEPARTMENT.
Rent of Armory and Purchase Equipment.


Date. Expended. Appropriated.
Sept. 1 , 1915 By appropriation (191-X) .- . . . . . . . . . . . . . . . $ 20,000 00
Aug. 31 , 1916 To ex endltures during year . . . . . . . . . . . . . . . $ 15,067 85
Aug. 31, 1916 To ba ance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,932 15
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,8 20,000 00 $ 20,000 00

‘The above balance of $4932.15 is correct, and is the amount shown
by the Gomptroller’s books, but the Adjutant General’s books are in
such a shape that you cannot tell what they show; in fact, they do not
show anything. No accounts could be found in this ofﬁce, and I had
to check the Adjutant General’s books with the Comptroller’s, and then
the Gomptroller’s records with the accounts ‘in that oﬁice.
Payment of Transportation, Etc.


Date. - . Expended. Appropriated.
Sept. 1, 1915 By appro riation (186-X) . . . . . . . . . . . . . . . .. 8 _ 15,000 00
Sept. 13, 1915 By refun deposit warrant No. 200 . . . . . . . . . 25 00
Nov. 22, 1915 By refund deposit warrant No. 761 . . . . . . . . . 50 00
Aug. 31, 1916 To ex endltures . . . . . . . . . . . . . . . . . . . . . . . . . . $ 14,908 02 '
Aug. 31, 1916 To ba ance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166 98
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 15,075 00 $ 15,075 00


Many of the accounts in this fund could not be found, and I had to
work out the expenditures and balance in the Comptroller’s office, and
the above balance of $166.98 is the correct balance. However, you
could never determine this from the Adjutant General’s records.
Payment of Transportation.


Date. I Expended. Appropriated.
Sept. 1 , 1915 By appropriation (187-X) . . . . . . . . . . . . . . . . . $ 5,000 00
Aug. 31 , 1916 To expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,978 99
Aug. 31 , 1916 To balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 01
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 5,000 00 $ 5,000 00

This account, like the others, had to be checked with the Comptroller’s
office and the above balance of $21.01 is correct, but the Adjutant Gen-
eral’s office fails to show whether or not there is any balance.
All of the accounts in the Department are improperly kept, except
that for the Ranger service. This, however, is kept properly and- bal-
ances with the records in the Oomptroller’s Department. In the others,
however, charges are made against the wrong funds in many instances
and in numerous instances charges should have been made that are
not, and in many instances no duplicate vouchers could be found. In
ADJUTANT GENERAL’S DEPARTMENT.
105
fact, from the vouchers and books in this Department, no correct check
could be made, and I had to make same from the records and vouchers
in the Oomptroller’s ofﬁce, which took a great deal of time and was
very tedious. The records in this Department can be and should be.
correctly kept.

Summary.
Amount.
Total amount paid: .
alaries . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .’ . . . . . . . . . . . . . . . . 8 6,980 00
Stationery, printing. etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,115 94
Transportation (actual service) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,978 99
Labor in arsenal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,993 70
Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,908 02
Oﬁice ﬁles and furniture . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' . . . . . . . . . . . . . . . . . . 249 83
Rent of armories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,067 85
Erection of camp . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,999 18
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 67,293 51


Appropriations and Disbursements for the Adjutant General’s Oﬂice, 1916 and 1917.‘
Salary of Adjutant General


- Voucher Amount Amount
Date To Whom Paid. No. Expended. Appropriated
1916
Sept. 1 By appropriation (171-Y) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2,000 00
Sept. 30 To Henry Hutchings . . . . . . . . . . . . . . . . . . . . . . . 2437 $ 166 66
Oct. 31 “ “ . . . . . . . . . . . . . . . . . . . . . .. 7033 166 66
Nov. 30 “ “ . . . . . . . . . . . . . . . . . . . . . .. 11115 166 66 '
Dec. 23 “ “ . . . . . . . . . . . . . . . . . . . . . .. 15015 166 66
1917
Jan. 31 “ “ . . . . . . . . . . . . . . . . . . . . . .. 19046 166 66
Feb. 28 “ “ . . . . . . . . . . .. 23062 166 66
Mar. 31 “ “ . . . . . . . . . . . . . . . . . . _ . . . . . 28207 166 66
A ril30 “ “ . . . . . . . . . . . . . . . . . . . . . .. 32286 166 66
ay 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . 36080 166 66
Aug. 31 “ “ . . . . . . . . . . . . . . . . . . . . . .. Balance 500 06
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 2,000 00$ 2,000 00
Salary of Assistant Adjutant General.
Voucher Amount Amount
Date. To Whom Paid. No. Expanded. Appropriated
1916 By appropriation (172-Y) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,800 00
Sept. 30 To Jno. A. McCalmont . . . . . . . . . . . . . . . . . . . . 2438 3 150 00
Oct. 31 “ “ . . . . . . . . . . . . . . . . . . .. 7034 150 00
Nov. 30 “ “ . . . . . . . . . . . . . . . . . . . . 11116 150 00
De109123 “ “ . . . . . . . . . . . . . . . . . . . . 15010 150 00
Jan. 31 “ “ . . . . . . . . . . . . . . . . . . . . 19047 150 00
Feb. 28‘ “ “ . . . . . . . . . . . . . . . . . . . . 23063 150 00
Mar. 31 ~“ “ . . . . . . . . . . . . . . . . . . . . 28208 150 00
Apr1130 “ “ . . . . . . . . . . . . . . . . . . . . 32287 150 00
May 31 “ “ . . . . . . . . . . . . . . . . . . . . 36081 150 00
June 30 “ “ . . . . . . . . . . . . . . . . . . . . 40561 150 00
July 31 “ “ . . . . . . . . . . . . . . . . . . .. 67 150 00
118- 3 “ “ . . . . . . . . . . . . . . . . . . . . 45900 1 00
Aug- 31 “ “ . . . . . . . . . . . . . . . . . . . . Balance 135 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1.800 00 8 1,800 00


106
ADJUTANT GENERAL’s DEPARTMENT.
Appropriations and Disbursements for the Adjutant General’s Oﬂice, 1916 and 1917—
Continued.
Salary of Assistant Quartermaster General.


Voucher Amount Amount
Date. To Whom Paid. No. Expended. Appropriated
1916
Sept. 1- By appropriation (173-Y) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ . . . . . .. $ 1,500 00
Sept. 30 To J. T. Stockton . . . . . . . . . . . . . . . . . . . . . . . . . 2439 $ 125 00
Oct. 3 “ “ . . . . . . . . . . . . . . . . . . . . . . . .. 7035 125 00
Nov. 30 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . 11117 125 00
Dec. 23 “ “ . . . . . . . . . . . . . . . . . . . . . . . .. 15017 125 00
1917
Jan. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . 19048 125 00
Feb. 28 “ “ . . . . . . . . . . . . . . . . . . . . . . . .. 23064 125 00
Mar. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . . 28209 125 00
April 30 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . 32288 125 00
May 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . .. 36082 125 00
June 30 “ “ . . . . . . . . . . . . . . . . . . . . . . . .. 40562 125 00
July 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . .. 44675 125 00
Aug. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . .. 48086 125 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1,500 00 3 1,500 00
Salary of Stenographer.
Date To Whom Paid. Voucher Amount Amount
N o. Expended. Appropriated
1916
Sept. 1 By appropriation (174-Y) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1,200 00
Sept. 30 To Stella Ambrose . . . . . . . . . . . . . . . . . . . . . . . . . 2440 8 100 00
Oct. 3 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 7036 100 00
Nov- 30 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 11118 100 00
Dec- 23 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 15018 100
1917
Jan. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 19049 100 00
Feb. 28 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 23065 100 00
Mar. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . . 28210 100 00
Apr113 “ “ . . . . . . . . . . . . . . . . . . . . . . . . 32289 100 00
May 31 To Miss Matschek . . . . . . . . . . . . . . . . . . . . . . . . . 36083 100 00
June 3 “ “ . . . . . . . . . . . . . . . . . . . . . . . . 40563 100 00
July 31 “ “ . . . . . . . . . . . . . . . . . . . . . . .. 44676 100 00
Aug- 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . . 48085 100 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 ,200 00 3 1 ,200 00
Salary of Porter.
Voucher Amount Amount
Date. To Whom Paid. No. Expended. Appropriated
1916
Sept. 1 By appropriation (175-Y) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 480 00
Sept. 30 To Tom Brown . . . . . . . . . . . . . . . . . . . . . . . . . . . 2434 $ 40 00
Oct. 3 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . .. 7037 40 00
Nov. 29 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . . . 11119 40 00
Dec. 23 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . . . 15019 40 00
1917
Feb. 28 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . .. 23066 40 00 0
Mar. 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . . . 28211 40 00
April 30 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . . . 32290 40 00
May “ “ . . . . . . . . . . . . . . . . . . . . . . . . . . . 36084 40 00
June 30 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . .. 677 40 00
July 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . .. 44677 40 00
Aug- 31 “ “ . . . . . . . . . . . . . . . . . . . . . . . . . .. 48087 40 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S 480 00 3 480 00


ADJUTANT GENERAL’s DEPARTMENT. 107
Appropriation and Disbursements for the Adjutant General’s Oﬁice, 1916 and 1917—-
Continue . '
Stationery, Postage, Telephone and Telegraph.


Date. Expended. Appropriated.
Sept. 1, 1916 By appropriation (176-Y) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1,000 00
Aug. 31, 1917 To expenditures during year . . . . . . . . . . . . . . . $ 1 ,027 81
Aug. 31, 1917 By overdraft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 81
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 1,027 813 1,027 81

This account balances with the Oomptroller’s office, with the excep-
tion of 3 cents. This ofﬁce having an entry of $130.70, warrant No.
8065, while the Comptroller’s ofﬁce has it $130.73, which is correct, as
shown by the voucher in Comptroller’s office. With this exception
these accounts balance.
Transportation—Actual Service.


Date. ' Expended. Appropriated.
Sept. 1, 1916 By appropriation (178-Y) . . . . . . . . . . . . . . . . . $ 5,000 00
Aug. 31, 1917 To expenditures for year . . . . . . . . . . . . . . . . . . 3 2,513 112
Aug. 31 , 1917 To balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 .485 58
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 5,000 00 $ 5,000 00

The above balance of $2,486.58 is correct and is the amount shown
by the vouchers and records in the Gomptroller’s office. The books of
this oilice have an entry of $40.84 paid to Hy Hutchings (no warrant
number and no date), which I couldn’t ﬁnd on the Comptroller’s
records, neither could I find any voucher for it. Besides this amount,
I ﬁnd that the books of this oﬂice lack $203.44 having as much charged
to this account as is shown by the vouchers and books of the Comp—
troller. The amounts being itemized as follows:


Date. ' Warrant Amount.
' No.
Oct. 31, 1916 H. W. Read . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7979 s ‘ 18 35
Dec, 23; 1916 J. T. Stockton. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15224 8 15
Apr1125, 1917 E. R. York . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 32580 26 68
April 25, 1917 E. T. Davis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 32581 14 16
June 18, 1917 Texas Electric Ry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 39236 11 25
Nov. 28, 1916 M. K. & T. Ry. co . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11827 124 85
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. s 203 44


Labor in Arsenal.


Amount. Amount.
Date. Expended. Appropriated.
Sept.' 1, 1916 By appropriation (179-Y) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 4,000 00
Aug. 31, 1917 To expendltures for the year . . . . . . . . . . . . . . . 8 3,991 20
Aug. 31, 1917 To balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 80
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . .. s 4,000 00s 4,000T00

108 ADJUTANT GENERAL’s- DEPARTMENT.
The accounts of this department and that of the Comptroller’s bal-
ance. '
Payment Transportation, Camps, Etc.


Amount. Amount.
Date. Expended. Appropriated.
Sept. 1, 1916 By appropriation (180-Y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 15,000 00
June 27, 1917 By deposltwarrant No. 934 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 18
Aug. 31 , 1917 To ex enditures for year . . . . . . . . . . . .‘ . . . . . . $ 13,837 04
Aug. 31, 1917 To be ance . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 ,181 14
' a 15,018 18|$ 15,018 18
Comptroller’s records show a balance of $1,220.64, when it should
show only $1,181.14. This occurred by error in charging voucher of
Jeff Brown et a1... dated January 8, 1917', warrant No. 17131, $66.05.
In the Comptroller’s record this was charged as $26.45, when it should
have’ been $66.05, hence the'error of $89.60 in the balance.
The records of the Adjutant General’s oﬂice fail to show whether or
not there is any balance, but according to the entries, it should show
a balance of $1,237.14. This occurred by charging this account with.
voucher of Underwood Typewriter 00., $20, no date or warrant number
given, when it should not have been charged to this account.
Also by failure to charge to this fund the following:


Date. ‘ - Voucher Amount.
No.
May 15, 1917lJ. T. Stockton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 34709 8 15 00
Mar. 26, 1917‘J. A: McCalmont . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26462 52 00
Feb. 26, 1917 B. F; Meyers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23539 9 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. s 76 oo
Deducting the $20.00 wrongfully charged . . . . . . . . . . . . . . . . . . . . 20 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 56 00


Taking this $56 from the $1,237.14 which these records show, leaves
the correct balance of $1,181.14.
The difference between the balances as shown by the Comptroller’s
records and the Adjutant General’s is $16.50. '
Oﬂice Files and Furniture.


Amount Amount
Date. ' Expended. Appropriated.
Sept. 1, 1916 By appropriation (181-Y) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 250 00
Aug. 31 , 1917 To expenditures for year . . . . . . . . . . . . . . . . . . $ 115 25
Aug. 31, 1917 To balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134 75
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . .. s. 250 00's ‘256 00
.There is. a discrepancy of $2.50 between the records of this oﬁce
and that of the Comptroller’s. This occurred by failure in the Gomp-,
ADJUTANT GENERAL’S DEPARTMENT. 109
troller’s office to charge this account with an entry of $2.50 for the
Underwood Typewriter 00., warrant No. 9628.
Rent and Maintenance Armories


‘n
Amount Amount
Date. Expended. Appropriated.
Sept. 1, 1916 By appropriation (182-Y) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 20,000 00
Aug. 31 , 1917 To ex endltures for year . . . . . . . . . . . . . . . . . . $ 16,345 50
Aug. 31, 1917 To ba ance . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. 3,654 50
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 20,000 00 3 20,000 00

This is the balance as shown in the Comptroller’s office, which is
correct, according to the original vouchers on ﬁle there.
The Adjutant General’s office fails to show whether or not there is
any balance, but according to the entries there it should show a bal-
ance of $3,722.65. This discrepancy with the (lomptroller’s office occurs
through mistake by making the following entries:


Date. To Whom Paid. Voucher Amount.
Oct. 8, 1916 Tom J. Powers . . . . . . . . . . . . . . . . 7980 $ 35 00 Voucher not found.
June 1917 S. M. Harrison . . . . . . . . . . . . . . . . 39340 35 00 Voucher not found.
Sept. 1917 C. F. Anderson . . . . . . . . . . . . . . . 3929 35 00 Voucher not found.
June 30, 1917 T. C. Harvey . . . . . . . . . . . . . . . . . 44771 10 00 Overcharge.
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 115 00
May 1 , 1917 Merle E. Davis . . . . . . . . . . . . . . . 35148 3 35 00 Failure to charge.
April 1917 Roy E. Blount . . . . . . . . . . . . . . . . 29885 35 00 Failure to charge.
Sept. 29, 1917 Capt. Mackinzie . . . . . . . . . . . . . . 7865 43 15 Failure to charge.
June 30, 1917 C. V. Birkhead . . . . . . . . . . . . . . . . 41643 70 00 Fallure to charge.
Total . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 183 15


But deducting the $183.15, which should have been charged and is
not, and adding the $115 which is charged and should not have been,
gives a balance of $3,654.50, the same as shown by the Comptroller’s
office, and which is correct. There is a diﬁerence of $68.15 between
these two oﬁices of what is actually charged and a difference of $398.15
of what should be charged to this account.
It was quite difficult to check the records of this account, as so many
of the warrant numbers are not given, and also the dates. I had to
dig into the records and vouchers in the Comptroller’s office to be able
to make a complete audit. If there was nothing to depend on but the
Adjutant General’s records and vouchers, no correct idea could be
reached, as the records are not complete, as above indicated, and no
vouchers at all can be found. It would be an easy matter to keep this
if the proper precaution is taken by a competent bookkeeper.
110 ADJUTANT GENERAL’s DEPARTMENT.


Appropriations and Disbursements for the Adjutant General’s Oﬂice, 1916 and 1917-—
Continued.
Summary.
Amount.
Total amount paid:
Sa aries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 6,344 94
Stationery, postage, etc. . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,027 81
Transportation (actual service) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,513 42
Laborin arsenal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,991 20-
Transportation, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,837 04
Office ﬁles, furniture, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115 25
Rent of armories, etc ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,345 50
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 44,175 16
General Summary
For the Years 1915, 1916 and 1917.
Amount.
Total amount paid:
Salaries to officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 13,324 94
Stationery, postage, etc. . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,143 75
Transportation (actual service) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,492 41
Laborin arsenal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,984 90
Transportation, etc . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . 28,745 06
Office ﬁles, furniture, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 365 08
Rent of armories, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 ,413 35
Storehouse, Camp Mabry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,999 18
Salaries (organizing National Guard) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92,346 22'
Hotels (organizing National Guard) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,93 64
Transportation (organiging National Guard) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,854 58
Office supplies (organizing National Guard) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,624 84
Telephone and telegraph (organizing National Guard) . . . . . . . . . . . . . . . . . . . . , 106 31
Miscellaneous (‘organizing National Guar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 837 57'
Postage (organizing National Guard) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 441 28'
Federal supplies (organizing National Guard) . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,723 92
Office supplies (Ad'utant General’s oﬂice) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,765 73'
Office expenses (A jutant General’s office) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,206 06
Grand Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 . . . . 3 254,310 82
Amount Expended from September 1, 1915, to August 31, 1916, for Ranger Service.
SEPTEMBER, 1915.
Amount.
Company “A,” Capt. Saunders.
For salaries for 16 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 656 65
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 799 13'
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 531 90
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1,987 68
Company “B,” Capt. Fox. v
For salaries for'14 Rangers. . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 606 00
rations. .‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . s 702 73-
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 641 17
Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 1,949 90
Company “C,” Ciapt. Smith.
For salaries for 2 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 140 00'
,_ expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106 76
, Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 246 76
ADJUTANT GENERAL’s DEPARTMENT.
111
Amount Expended from September 1, 1915, to August 31,1916, for Ranger Service—Continued.


Amount.
Company “D,” Capt. Ransom.
For salaries for 18 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 633 97
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 787 25
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 377 14
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,798 36
Paid out miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 696 17
Total paid for salaries for 50 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,036 62
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,289 11
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,656 97
miscellaneous . . . . . . . . . . . . . . . . ; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 696 17
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 6,678 87
OCTOBER, 1915.
Amount.
Company “A,” Capt. Saunders.
For salaries for 14 Rangers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 634 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213 26
expenses. . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132 71
Total . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 979 97
Company “B,” Capt. Fox.
For salaries for 14 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 610 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 352 32
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 322 10
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 ,284 42
. Company “C,” Capt. Smith.
For salaries for 3 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 190 00
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180 35
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 370 35
Company “D,” Capt. Ransom.
For salaries for 16 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 638 55
rations . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 299 68
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . . . . . 181 80
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 ' 1,120 03
Paid out miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 62 64
Totalpaid for salaries for 47 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,072 55
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 865 2,5
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 816 96
miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 64
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3,817 41
NOVEMBER, 1915.
Amount.
. Company “A,” Capt. Saunders.
For salaries for 14 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 630 00
ratlons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 386 48
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 217 35
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S 1,233 83
_ Company “B,” Capt. Fox.
For salaries for 14 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 558 00
rations . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 489 43
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133 39
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1,180 82
112 ADJUTANT GENERAL’s DEPARTMENT.
Amount Expended from September 1, 1915, to August 31, 1916, for Ranger Service—Continued.‘


Amount.
_ Company “C,” Capt. Smith.
For salaries for 3 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190 00
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., . . . . . . . 255 69
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . 445 69
Company “D,” Capt. Ransom.
For salaries for 13 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 577 99
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 322 17
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _. . . . . . . . . . . . . . . . . . . . 91 82
Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 991 98
Paid out miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1 . . . . . . . . . . 154 82
Total paid for salaries for 44 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,955 99
rations . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,198 08
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 698 25
miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154 82
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,007 14
DECEMBER, 1915.
Amount.
Company “A,” Capt. Saunders.
For salaries for 14 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 630 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 358 54
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,218 54
' Company ‘:‘.B,” Capt. Fox.
For salaries for 13 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '. . . . . . . 590 00
rations . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 378 13
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173 72
Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,141 85
Company “C,” Capt. Smith.
For salaries for 3 Rangers . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190 00
expenses . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191 50
Total . . . . . . . . . . . . - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 381 00
Company “D,” Capt. Ransom. '
For salaries ﬁor 13 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 514 01
rations. .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290 90
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1. . . . . 92 40
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . 897 31
Paid out miscellaneous . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . .I . . . . . . . . . . . . . . . . . . . . . . 30 27
Total paid for ‘salaries ‘for 43 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,924 01
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,027 57
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 687 62
miscellaneous. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 27
3,669 47
JANUARY, 1916.
Amount.
Company “A,” Capt. Saunders.
For salaries for 15 Rangers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 604 66
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 351 62
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 218 87
Total.....' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,175 15

ADJUTANT GENERAL’s DEPARTMENT.
113
Amount Expended from September 1, 1915, to August 31, 1916, for Ranger Service—JContinued.


Amount.
_ Company “B,” Capt. Fox.
For salaries for 13 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 570 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 370 97
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215 78
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,156 75
Company “C,” Capt. Smith.
For salaries for 3 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 190 00
' expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 214 68
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 404 68
Company “D.” Capt. Ransom.
For salaries for 9 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . $ 430 60
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 220 02
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149 49
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 799 51
Paid out miscellaneous. . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 28 25
Total paid for salaries-for 40 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 ,794 66
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 942 61
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 798 82
miscellaneoue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 25
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,564 34
FEBRUARY, 1916.
Amount.
Company “A,” Capt. Saunders.
For salaries for 12 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 550 00
rations. . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261 68
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 239 29
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,050 97
Company “B,” Capt. Fox.
For salaries for 12 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 523 30
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 343 56
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 270 57
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,137 43
_ Company “C,” Capt. Smith.
For salaries for 3 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 190 00
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 206 61
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 396 61
_ , Company “D,” Capt. Ransom.
For salaries for 9 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 430 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 205 56
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114 49
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 750 05
Paid out miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 32 57
Total paid for salaries for 36 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1 ,693 30
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 810 80
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 830 96
miscellaneous. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 32 57
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3,367 63


114 ADJUTANT GENERAL’S DEPARTMENT.
Amount Expended from September 1, 1915, to August 31, 1916, for Ranger Service—Continued.
MARCH , 1916.
Amount
_ - Company “A,” Capt. Saunders.
For salaries for 12 Ranger
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Company “B,” Capt. Fox.
For salaries for 11 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . .
0 a a n n 0 n u c I n a o 0 a a a c o I a 0 0 I o o o o c o Q u I I a s I a a a a n a a o n l
expenses . . . . . . - . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . . . . . . . . . . . . . > . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_ Company “C,” Capt. Smith.
For salaries for 3 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Company “D,” Capt. Ransom.
For salaries for 8 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Paid out miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total paid for salaries for 34 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . .
miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .r . . . . . . . . . . . . . . .
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

00.
00
70
51

APRIL, 1916.
Amount.
Company “A,” Capt. Saunders.
For salaries for 11 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ratlons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Company “B,” Capt. Fox.
For salaries for 12 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. Company “C,” Capt. Smith.
For salaries for 3 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . - . . . . . . . . . . . . . . . - .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Company “D,” Capt. Ransom. -
For salaries for 8 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses. . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Paid out miscellaneous . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total paid for salaries for 34 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
mlscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
\
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

510
199
967
510
245
1 , 090
190
254
444
387
228
91
707
29
1 , 597
2
790
29
3,239
00
O4
75
00
26
83
23
49
34
83
37
01
34
62
01
45
ADJUTANT GENEEAL’s DEPARTMENT.
115
Amount Expended from September 1, 1915, to August 31, 1916, for Ranger Service—Continued.


MAY. 1916.
Amount.
Company “A,” Capt. Saunders.
For salaries for 27 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 786 69
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 492 73
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 282 33
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 1,561 75
Company “B,” Capt. Fox.
For salaries for 26 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 890 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 544 67
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400 42
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 1,835 09
Company “C,” Capt. Smith.
For salaries for 3 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 190 00
expenses . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246 ‘ 88;
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 436188
Company “D,” Capt. Ransom.
For salaries for 19 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 455 30
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 272 74
expenses . . . . . . . . . ., . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134 45
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 862 49
Paid out miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 13
Total paid for salaries for 75 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2,321199
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,310314
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,064108
miscellaneous. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,1157
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4,709 ‘78
JUNE, 1916.
Amount.
Company “A,” Capt. Saunders.
For salaries for 27 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,121 99
_ rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '. . . . . . . . . . . . . . 640 35
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 390 89
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,153 23',
Company “B,” Capt. Fox.
For salaries for 28 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 ,115 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 644 33
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 390 24
Total . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2,149 57
Company “C,” Capt. Smith.
For salaries for 7 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 345 98
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181 19
expenses . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 387 43
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 914 60
_ Company “D ," Capt. Ransom.
For salarles for 17 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 676 65
rat1ons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 48
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 105 36
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,267 49
Paid out miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 263 91
Total paid for salaries for 79 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,299 62
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,951 35
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,233 92
miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263 91
Grand total . . . . . . . . .
0 c o 0 o I 0 I c o n o o u n c a a u I u I 0 I o o o 0 I c 0 c c 0

6,748 80

116 ADJUTANT GENERAL’s DEPARTMENT.
Amount Expended from September 1, 1915, to August 31, 1916, for Ranger Service—Continued.
JULY, 1916.

Amount.
Company “A,” Capt. Saunders.


For salaries for 27 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 .150 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 696 70
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 352 48
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,199 18
_ Company “B,” Capt. Fox.
For salaries for 27 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 , 102 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 724 90
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 290 79
Total . . . . . . . . . . . . . . .._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,117 69
Company “C,” Capt. Smith.
For salaries for 7 Rangers . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . , . . . . . 339 33
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 158 55
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 209 90
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 707 78
Company “D,” Capt. Ransom. . a
For salaries for 14 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 610 66
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 454 59
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 25
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,109 50
Paid out miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 551 44
Total paid for sataries for 75 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,201 99
rations . . . . . . . . . . . . . . . . . . . . .~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,034 74
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 897 42
miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 551 44
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,685 59
AUGUST, 1916.
Amount.
_ Company “A,” Capt. Saunders.
For salaries for 27 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 , 147 33
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .l . . . . . . . . . . . . . . . . . . . . . . . . . . 766 87
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 307 14
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,221 34
Company “B.” Capt. Fox.
For salaries for 22 Rangers . . . . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . . . . . . . . . . . . . . . . . 916 66
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 680 82
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 409 91
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,007 39
Company “C,” Capt. Smith. I
For salaries for 7 Rangers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 350 00
rations. . . . . .~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 160 06
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _. 214 57
Total . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . .._. . . . . . . . . . . . . . . .. ' 724 as
Company “D ,” Capt. Ransom, '
For salaries for 13 Rangers. .' . . . . . . . . .‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 542 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 421 58
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 69
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 995 27
For salary of J. L. Lubbock, Ranger . . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . . . . . . . . . . . 40 00'
miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 93
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 52 93

ADJUTANT GENERAL’S DEPARTMENT. 11'?
Amount Expended for Ranger Service from September 1, 1915, to August 31 , 1916—Continued.


Amount.
Total paid for salaries for 70 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,995 99
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,029 33
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 963 31
miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 93
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 6,001 56
SUMMARY.
Amount.
Total paid for salaries to Capt. Saunders’ Company. . . . . . . . . . . . . . . . . . . . . . . . . $ 8,971 32
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,477 08
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . 3,463 98
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 17,912 38
Total paid for salaries to Capt. Fox’s Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,500 96
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,914 00
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,697 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 18,111 96
Total paid for salaries to Capt. Smith’s Company . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,695 31
_ rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 499 80
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,702 81
Total . . . . . . . . . . . . . . . . . . . . . . . . ..L . . . . . . . . . . . . . . . . . . . . . . . $ 5,897 92
Total paid for salaries to Capt. Ransom’s Company . . . . . . . . . . . . . . . . . . . . . . . . . $ 6,286 47
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,212 01
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,478 53
Total....~..‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 11,977 01
Total paid for salary to J. L. Lubbock, Ranger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 40 00
Total paid for salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 26,494 06
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- 16,102 89
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,342 32
miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,911 28
Grand total, ﬁscal year . . . . . . . . . . . . . ..' . . . . . . . . . . . . . . . . . . . . $ 55,850 55


118 ADJUTANT GENERAL’S DEPARTMENT.
Amount Expended for Ranger Service from September 1, 1916, to August 31, 1917.
SEPTEMBER. 1916.


Amount.
_ Company “A,” Capt. Saunders.
For salaries for 26 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,056 66
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 633 76
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 384 07
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,074 49
_ _ Company “B,” Capt. Fox.
Forysalaries for 20 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 835 33
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 738 82
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 391 01
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,965 16
__ _ Company “C,” Capt. Smith.
Forysalanes for 7 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 350 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154 00
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 217 25
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 721 25
_ Company “D,” Capt. Ransom.
For salaries for 8 Rangers . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . 390 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 267 92
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 5
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 691 77
Total paid for miscellaneous. . . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 05
salaries for 61 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,631 99
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,794 50
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,026 18
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,481 72
OCTOBER, 1916.
Amount.
. Company “A,” Capt. Saunders.
For salanes for 18 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 783 33
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 526 83
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 363 10
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,673 26
l ' Company “B,” Capt. Fox.
For salaries for 17 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 719 35
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 622 80
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 433 89
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,776 04
Company “C,” Capt. Smith.
For salaries for 5 Rangers . . . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 270 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 124 89
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261 05
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 655 94
Company “D,” Capt. Ransom.
For salaries for 8 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 390 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 298 30
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 35
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 709 65
Total paid for miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 27
salaries for 48 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2, 162 68
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,572 82
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,079 39
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,871 16


ADJUTANT GENEEAL’s DEPARTMENT.
119
Amount Expended for Ranger Service from September 1, 1916, to August 31, 1917—Continued.
NOVEMBER, 1916.


Amount.
_ Company “A,” Capt. Saunders.
For salaries for 18 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 800 66
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 505 78
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 265 55
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 1,571 99
_ Company “B,” Capt. Fox.
For salaries for 14 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 551 33
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 502 80
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 344 85
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 1,398 98
_ Company “C,” Capt. Smith.
For salaries for 5 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 230 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 38
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215 60
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 520 98
. Company “D,” Capt. Ransom.
For salaries for 8 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 390 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279 02
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 60
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 707 62
Total paid for salaries for 45 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 1 ,971 99
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .362 98
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 864 60
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 4,199 57
DECEMBER, 1916.
Amount.
I _ Company “A,” Capt. Saunders.
For salaries for 14 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 598 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 379 81
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 10
Total. . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 1,227 91
_ Company “B,” Capt. Fox.
For salaries for 11 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 510 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 467 67
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 363 83
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 1,341 50
Com any “C,” Ca t. Smith.
For salaries for 4 Rangers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 230 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 75 13
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190 60
Total . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 495 73
Compan “D,” Ca t. Rans m.
For salaries for 7 Rangers . . . . . . . . . . . . . . . . . . . .(.) . . . . . . . . . . . . . . . . . . . . . . . . $ 350 00
ratlons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255 95
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 65
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 647 60
Total paid for miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 99 59
salaries for 36 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 , 688 00
ratlons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 , 178 56
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 846 18
Grand total ........................................... ..a 3,812 33

120 ADJUTANT GENERAL’s DEPARTMENT.
JANUARY, 1917.


Amount.
_ Company “A,” Capt. Saunders.
For salaries for 17 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 638 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 398 ‘07
expenses . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3'15 03
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,351 10
_ ' Company “B,” Capt. Fox.
For salaries for 11 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 507 35
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . : . . . . . . . . . . . . . 436 20
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 323 98
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,267 53
Company “C,” Capt. Smith.
For salaries for 3 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 98
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 88 10
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 245 08
Company “D,” Capt. Ransom.
For salaries for 8 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 342 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 204 33
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 57 25
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 603 58
Total paid for miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 32
salaries for 39 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,562 35
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,120 58
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _. . . . . . . . . . . . . . .. 784 36
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,478 61
FEBRUARY, 1917.
Amount.
Company “A,” Capt. Saunders.
For salaries for 15 Rangers . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 616 66
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 395 64
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 12
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,162 42
Company “B,” Capt. Fox.
For salaries for 10 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .470 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 305 99
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 324 94
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,100 93
Company “C," Capt. Ransom. ‘ '
For salaries for 4 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 73 60
expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 116 45
Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 . . . . . . . . . 420 05
Total paid for miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 40
salaries for 29 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,316 66 .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 775 23
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 591 51
Grand total . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,695 80


ADJUTANT GENERAL’S DEPARTMENT.
121
Amount Expended for Ranger Service from September 1,1916, to August 31, 1917—Continued.
MARCH, ‘1917.

Amount.
Company “A,” Capt. Saunders.
For salaries for 14 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Company “B,” Capt. Fox.
For salaries for 9 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Company “C,” Capt. Ransom.
For salaries for 4 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Total . . . . . . . . . . . . . . . . . f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total paid for salaries for 27 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rations . . . . . . . . . . . . . . . . .v . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

630 00
204 95
1,338 05
430 00
362 32
1,149 78
230 00
23
124 35
445 58
1,290 00‘
951 7
691 62
2,933 41

APRIL, 1917.

Amount.
Company “A,” Capt. Saunders.
For salaries for 14 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Company “B,” Capt. Fox.
For salaries for 9 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses. . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Company “C,” Capt. Ransom.
For salaries for 4 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total paid for miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
salaries for 27 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

630 00
387 06
1 ,535 64
414 00
306 80
1 ,092 56
238 00
164 60
474 77
59
1 ,274
9
858 46
ass
3,162 54

122 ADJUTANT GENERAL’s DEPARTMENT.
Amount Expended for Ranger Service from September 1, 1916, to August 31, 1917—Continued.
MAY, 1917.


Amount.
. Company “A,” Capt. Saunders.
For salaries for 14 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 630 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 474 22
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 412 23
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,516 45
Company “B,” Capt. Fox.
For salaries for 8 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 390 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 349 02
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 312 77
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . . . . . . . . . . . . . 1,051 79
. Company “C,” Capt. Ransom.
For salaries for 5 Ranger . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 252 66
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 50
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229 80
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..‘i . . . . . . . . . . . . . . . . . .. 559 96
Company “D.”
For salaries for 2 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 30
Total paid for salaries for 29 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,293 96
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 74
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 954 80
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3, 149 50
JUNE, 1917.
Amount.
. Company “A,” Capt. Saunders.
For salaries for 12 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 510 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 395 83
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 274 33
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . 1 , 180 16
I Company “B,” Capt. Fox.
For salaries for 8 Rangers . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 390 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 382 96
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236 25
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,009 21
Company “C,” Capt. Ransom. '
For salaries for 5 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 270 00
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 33
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 220 50
Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 571 83
Company “D,” Capt. Gray. -
For salaries for 6 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 297 97
ration’s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . 73 20
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 341 38
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 712 55
Total paid for miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160 42
salaries for 31 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,467 97
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 933 32
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,072 46
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,634 17


ADJUTANT GENEEAL’s DEPARTMENT.
123
Amount Expended for Ranger Service from September 1, 1916, to August 31, 1917—Continued.
JULY. 1917.

Amount.
Company “A,” Capt. Saunders.
For salaries for 10 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Company “B,” Capt. Fox.
For salaries for 8 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . .
Company “C,” Capt. Ransom.
For salaries for 6 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ratlons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_ Company “D,” Capt. Gray.
For salaries for 6 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total paid for salaries for 30 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ratlons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . .
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
302 00
83
292 53
678 11
310 00
405 52
715 52
1,472 00
860 35
1 , 146 20
3,478 55

AUGUST, 1917.

Amount.
_ Company “A,” Capt. Saunders.
For saIarles for 10 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ratlons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A
_ Company “B,” Capt. Fox.
For salarles for 8 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ratlons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Company “C,” Capt. Ransom.
For salaries for 6 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Company “D,” Capt. Gray.
For salaries for 5 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . .
Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A
Company “E,” Capt. Barler.
For W. L. Barler as Captain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
For miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total paid for salaries for 30 Rangers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . .
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
miscellaneous. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A

527 50
243 48
1,167 16
50
243 65
1,145 61
335 85
362 90
780 11
283 2.9
772 33
33 36
25 28
1,636 71
94
1,319 86
25
3,923 85

124 ADJUTANT GENERAL’s DEPARTMENT.

Amount Expended for Ranger Service from September 1, 1916, to August 31, 1917—Continued.
SUMMARY.
Amount
Total paid for salaries to Capt. Saunders’ Company . . . . . . . . . . . . . . . . . . . . . . . . . ,8 7,890 81
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,470 59
expenses . . . . . . . . .- . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,483 77
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 16,845 17
Total paid for salaries to Capt. Fox’s Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 6,044 86
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,43 92
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,858 69
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 15,337 47
Total paid for salaries to Capt. Ransom’s Company . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,712 51
rations . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,874 29
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,703 83
Total . . . . . . . . . . . . . . . . . . . . . .._ . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 7,290 63
Total paid for salaries to Capt. Smith’s Company . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 ,155 00
, rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 511 38
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 972 60
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 2,638 98
Total paid for salaries to Capt. Gray’s Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 910 47
raotions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 20
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,216 73
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,200 40
Total paid for salaries to Spann and Weir . . . . . . . . . .I . . . . . . . . . . . . . . . . .I . . . . . . . $ 21 30
salary to Capt. Bailer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 36
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 54 66
Total paid for all salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -$ 19,768 31
rations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,363 38
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 ,235 62
mlscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 90
' Grand total, ﬁscal year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 44,821 21
Total amount expended 1915-1916—Regular appropriation . . . . . . . . . . . . . . . . . . . $ 30,000 00
Deﬁciency appropriation . . . . . . . . . . . . . . . . . 25,850 55
Total, ﬁscal year 1915-1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 55,850 55
Total amount expended ﬁscal year 1916-1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44,821 21
Total for two years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 100,671 76
Regular appropriation ﬁscal year 1916-1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 30,000 00
Special appropriation beginning April 1, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000 00
Total appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. s 70,000 00
Less expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44,821 21
Balance reverting to Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 25, 178 79


ADJUTANT G-ENERAL’s DEPARTMENT.
125
Appropriations and Disbursements for the Adjutant General’s Oiﬁce, 1916 and 1917—-
Appropriation 180-Y, $15,000—Transportation and Subsistence of Troops.
Continued.
L
Date. To Whom Paid Amount.
May 12, 1917 Henry Hutchings (should be charged to stamp account). . . ._ . . . . . . 3 200 00
Sept. 4, 1916 E. L. Steck—Voucher No. 3405 (should be charged to stationery
account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 80
Oct. 31, 1916 K. W. Read—Voucher No. 7989 (should be charged to Texas Na-
tional Guard—178-Y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 35
Nov. 24, 1916 J. T. Stockton—Voucher No. 11829 (should be charged to Tele-
‘ graph account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 70
Feb. 3, 1917 Maverick-Clarke—Voucher No. 21800 (should be charged to
stationery account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 50
Mar. 8, 1917 Southwestern Tel and Tel. Co—Voucher No. 25335 (should be
charged to telegraph account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 85
Mar. 19, 1917 Henry Hutchings—stamp (should be charged to stamp account).. . 175 00
Mar. 30, 1917 J. A. McCalmont—Stamp (should be charged to stamp account . . _ 55 00
Mar. 1917 Southwestern Tel. and Tel. Co.—Voucher No. 36670 (should e
char ed to stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155 10
April 2, 1917 Corpus hristi Printing Co.—-Voucher No. 30003 (should be
charged to stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 00
April 9, 1917 Henry Hutchings—Voucher No. 30608 (should be charged to
stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 00
Mar. 1917 Mackay Telegraph Co.—Voucher No. 33617 (should be charged to
stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 10
May 1, 1917 Texas Long Distance Telegraph Co.—-Voucher No. 33616 (should
be charged to stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 63
May 3, 1917 J. A. McCalmont (should be charged to stamp account) . . . . . . . . . . 200 00
May 1, 1917 Western Union Telegraph Co.—Vouchcr No. 33264 (should be
charged to stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74 99
May 15, 1917 Peter Schramm—Voucher N o. 34945——-telegrams (should be charged
to stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 48
May 3, 1917 Western Union Telegraph Co.—-Voucher No. 36338 (should be
char ed to stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 820 68
May 26, 1917 Tobin’s ook Store—Voucher No. 36337 (should be charged to
stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261 57
May 18, 1917 F. A. Logan (Printing)—Voucher No. 36762 (should be charged
to stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 00
May 22, 1917 Henry Hutc in_ s——-stamps (should be charged to stamp account).. 195 00
May 1, 1917 Southwestern el. and Tel. Co.—Voucher No. 33265 (should be -
char ed to stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 80
May 1, 1917 Tobin’s ook Store—Voucher No. 33263 (should be charged to
stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157 03
June 15, 1917 Southwesgarn Tel. and Tel. Co. (should be charged to stamp ac- 53 15
coun . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Attention is called to bill of R. L. Henry—Voucher No. 37179-—
paid out_ of this fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 709 00
June 15, 1917 Western Union Telegraph Co.—Voucher No. 39249 (should be *
charged _to tele raph account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 56
June 15, 1917 Western Union Te egraph Co.-—Voucher No. 39249 (should be
charged to telegraph account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154 58
June 15, 1917 Mackay Telegraph Co.—Voucher No. 39243 (should be charged to
> telegraph account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40
June 15, 1917 Postal Telegraph Co.——Voucher No. 39250 (should be charged to
telegraph account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 37
June 15, 1917 Postal Telegraph Co.——Voucher No. 39245 (should be charged to
telegraph account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 97
June 12, 1917 E. L. Steck—Voucher No. 39240 (should be charged to telegraph
account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 259 35
June 15, 1917 Tobin’ Book Store—Voucher No. 39244 (should be charged to
_ ' telegraph account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 70
April 5, 1917 Texas Electric Ry.—Voucher No. 39236 (should be charged to
(178-Y) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 25


126
ADJUTANT GENERAL’S DEPARTMENT.
Appropriations and Disbursements for the Adjutant General’s Oﬂice, 1915 and 1916——
Continued.
Appropriation 189-X, $15,000.00—Transportation and Subsistence of Troops.


Date. a Amount.
Oct. 9, 1915 Julius Stokolm—Voucher No. 3966—making statue . . . . . . . . . . . . . . 3 45 00
Nov. 15, 1915 C. M. Miller—Voucher No. 15337 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 10
Nov. 30, 1915 Geo. Jones—Voucher No. 19163 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
. . . . . . . . . . . . . Wallace J. Moore—Voucher No. 11426 (not itemized) . . . . . . . . . . . . 305 00
Jan. 26, 1916 Julius Seaholm—Voucher No. 3562 . . . . . . . . . . . . . . . . . . . . . . . . . .. 13 30
Mar. 1, I916 Forrest Hill—Voucher No. 27640 (should be charged to arsenal
account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . l . . . 3 00
Nov. 22, 1915 Book Department—Voucher No. 13593 (should be charged to .
stationery account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 50.
Nov. 22, 1915 Woodward & Turnan—Voucher No. 1875 (should be charged to
stationery account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 '76
Feb. 1916 Western Union Telegraph Co.——Voucher No. 30812 (should be
. charged to tele raph account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 24
Mar. 13, 1916 Maverick-Clarke— oucher No. 30913 (should be charged to sta-
_ tionery account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 00-
Apl‘ll 6, 1916 Western Union Telegraph C0.——Voucher No. 36105 (should be
_ charged to telegraph account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 34
April 6, 1916 Postal Telegraph Co.—Voucher No. 34916 (should be charged to
tele aph account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76
Sept. 24, 1916 Claude dams—Voucher No. 3060 (should be charged to trans-
_ portation account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00.
Apr11 8, 1916 Henry Hutchings—Voucher No. 34664 (should be charged to
stamp account). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
Aug. 1, 1916 Tobin’s Book Store——Voucher No. 50404 (should be charged to
stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 37
Sept. 15, 1916 Western Union Telegraph Co.——Voucher N0. 1333 (should be
chargJed to stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 02'
May 4, 1916 Western nion Telegraph Co.——Voucher No. 42761 (should be
_char ed to stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 13
Mar. 4, 1916 Tobln’s ook Store—Voucher No. 38493 (should be charged to
stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 49
May 5, 1916 Texas Long Distance Telephone Co.—-Voucher No. 38492 (should
be chargled to stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 26
July 7, 1916 Henry Hutc ings (should be chargad to stamp account) . . . . . . . . . . 75 00
June 1, 1916 Western Union Telegraph Co.—-— oucher No. 42761 (should be
charged to stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 491 45
June 10, 1916 Texas Long Distance Telephone Co.—Voucher No. 42762 (should
_be charged to stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 66'
July 8, 1916 Tobm’s Book Store—Voucher No. 45842 (should be charged to
stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 02
July 8, 1916 Postal Telegraph Co.-—Voucher No. 45851 (should be charged to
stamp account). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 79
July 4, 1916 Book Department—Voucher No. 48331 (should be charged to
stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 80
Aug. 8, 1916 Western Union Telegraph Co.——Voucher No. 48317 (should be
. _char ed to stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 21
July 28, 1916 Tobin’s ook Store—Voucher No. 47550 (should be charged to
. stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 00"
Aug. 3, 1916 Mackey Telegraph Co.—Voucher No. 48316 (should be charged to
stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 30'
Aug. 15, 1916 Postal Telegraph Co.—Voucher No. 49089 (should be charged to
stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
July 26, 1916 Southwestern Tel. and Tel. Co.-—Voucher No. 47365 (should be
charged to stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 15
June 10, 1916 Southwestern Tel. and Tel. C0.-—Voucher No. 42763 (should be
charged to stamp account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105 75
May 29, 1916 Henry _Hutchings (should be charged to stamp account) . . . . . . . . . . 60 00‘
May 16, 1916 Maverick-Clarke—Voucher No. 40106 (should be charged to sta-
_t10nery account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 20
July 14, 1916 Tobin’s Book Store—Voucher No. 46273 (should be charged to
stamp account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 76
May 15, 1916 Maverick-Clarke— oucher No. 40107 (should be charged to sta-
tionery account) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 70‘
Appropriation 187-X, $5,000—Transportation and Subsistence of Troops.
Date. Amount.
iv
Sept. 16, 1915 John B. Goldin —Voucher No. 1538 (should be charged to 189-X). $ 26 13-
Sept. 24, 1915 Chris Scrmas_— oucher No. 1537 (should be charged to 1893}? . . . . 15 37
Sept. 16, 1915 T. B. Okasaki—Voucher N o. 1878 (should be charged to 189- . .. . 4 95
Nov. 10, 1915 Roy E. Blount—Voucher No. 9540 (should be char ed to 189- ). . 7 00
Oct. 26, 1915 A. W. Bloor—Voucher No. 10575 (should be charge to 189-Xg. . . . 5 60
Oct. 22, A. W. Bloor—Voucher No. 1 575 (should be charged to 189-X . . . . 4 70
June 1 ,

Postalsggéagraph Co.—Vouc er No. 43128 (should be charged to


COMPTROLLER or PUBLIC AooouNTs. 127
DEPARTMENT OF THE COMPTROLLER OF PUBLIC
ACCOUNTS.
REPoRT oE SUBooMMITTEE No. 6.
Hon. W. M. Fly, Chairman, House Central Executive Committee, and
Hon. Ed W estbroolc, Chairman, Senate Central Committee.
GENTLEMEN: We, your Subcommittee, to whom was assigned the
duty of auditing and examining into the conduct and affairs of the
Comptroller’s Department, beg leave to report that we have performed
that service and have to submit for your consideration the result of
our labors, together with our recommendations:
The Comptroller’s Department is divided into subdepartments, or
divisions, and, for the purpose of this report, we will set them out in
their order, showing the number of persons employed in each division:
Comptroller (private office) . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2
Chief clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1
Receiver . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1
Bookkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Liquor license permit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3
General warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6
Bond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1
Deposit warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Sheriff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3
Mailing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2
Correspondence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2
Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2
Gross receipts tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1
Auditing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6
Pension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3
Special warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1
Redemption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9
Basement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1
Miscellaneous (porters) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Total otﬁcers and employes . . . . . . . . . . . . . . . . . . . . . . . .52
Since the beginning of this ﬁscal year, on September 1, 1917, the
Comptroller has had the authority to employ, in addition to the list
above, one clerk in the tax division, to be known as the “Unorganized
County Tax Clerk”; two clerks in the redemption division, to be known
as “Chief Delinquent Tax Clerk” and “Assistant Delinquent Tax
Clerk,” and authority to employ emergency clerks whose salary shall
not exceed $100 per month, the aggregate of which shall not exceed
$2500 per annum. Thus, if all places were ﬁlled, as contemplated by
the Legislature, it would increase the number of officers and employes
to not less than 57, and which would carry a payroll of more than
128 COMPTROLLER or PUBLIC ACCOUNTS.
seventy thousand dollars annually. With the large number of employes
and with the amount of money it necessarily entails to support the
salaries, it became our duty to make inquiry as to the efficiency of such
employes and the effect of their service. While-we could not make an
efficiency survey of the Department within the short time we had at
our disposal, still we personally visited and inspected each of these
divisions and caused the several employes to come before our Committee
and give testimony relative to the conduct of their respective sub-
departments or divisions. In this manner we obtained a general knowl-
edge of the services that were being performed in all of the depart-
ments, and we believe the record will disclose that none of them are
overworked with the possible exception of the general warrant division.
According to the testimony of the chief warrant clerk, the work in this
particular division has been increased by an agreement or understand-
ing between the Comptroller, Attorney General and Treasurer to have
issued a separate warrant for every expenditure, including salaries, etc.,
for all departments and institutions. '
There are other divisions that are busier at sometimes than at other
times, owing to the flow of business, but as a very few of them are
so correlated as to have the same busy season at the same time, clerks
may be transferred from one desk to another in order to take care of
these emergencies, and such transfers are provided in the appropri-
ation bill. '
It is our opinion, however, from the information we. have before us,
that there are as many clerks now in the Department as are necessary
to render the service required, if this transfer clause be judiciously
exercised.
The evidence before us discloses that the present Comptroller has
pursued a policy of hiring employes at a stated salary and then work-
ing them on any desk, regardless of the appropriation made for that
particular work. This policy might be permissible, as a temporary
measure, say, for a period not to exceed thirty days, but when the assign-
ment to a desk carrying a higher salary is made for a longer period,
‘ we believe the clerk so assigned should receive the salary appropriated
for that desk.
In another instance he has used an employe in an apparent permanent
capacity that carried a certain appropriation, and permitted such em-
ploye to draw the salary attached to another division which paid more
than the position actually ﬁlled by such employe. This policy, in our
judgment amounts to usurpation of legislative authority, because it
is ﬁxing the appropriation to conform to his ideas, rather than carry-
ing out the legislative intent as ﬁxed by statute. The policy now prac-
ticed retards and hinders eﬁiciency, because it leaves the clerk with no
incentive to better equip himself for promotion, as his salary remains
the same regardless of the position he may be Called to ﬁll; While per-
mitting a clerk to ﬁll one position and draw the salary of another which
pays more, is sheer favoritism, and cannot be justified. This practice
ought to be stopped, for, if encouraged, it will inevitably lead to dis-
COMPTROLLER 0P PUELio AoooUNTs. 129
organization of the force throughout the Department, and will neces-
sarily militate against the public service.
DEPOSIT OF.STATE FUNDS IN BANKS.
The policy pursued by the Comptroller in collecting money belonging
to the State and keeping same on deposit in the banks of Austin until
the close of the ﬁscal year must necessarily call for criticism, as this
method of handling the State’s-money is against good public policy,
and should be discountenanced. The auditor’s report .to us shows that
at times there was on deposit in the banks more than $100,000, and
the average monthly balance there kept was more than $37,000. The
Comptroller was questioned about this matter and informed us that he
had taken the matter up with the Attorney General and had been ad-
vised by that official that moneys could not be legally withheld from
the Treasury for more than thirty days, and that he had accordingly
discontinued such policy and was now complying with such opinion
and making payments to the Treasury at the end of each month.
APPRovAL' or ACCOUNTS UNDER ARTICLE 4336, REvisEn STATUTES.
Article 4336, Revised Civil Statutes, 1911, requires that all accounts
or claims against the State and in favor of the Comptroller shall ﬁrst
have the approval of the Secretary of State before the same are passed
to the Treasury for payment. At the suggestion of this Committee the
Attorney General construed said statute and held that it not only
controlled accounts made by the Comptroller himself, but of any em-
ploye or agent of his as well. We ﬁnd that this statute has been wholly
ignored in the payment of such accounts, and that no claim of the
Comptroller, employe or agent, bears the approval of the Secretary of
State.
CRITICISMS.
In our judgment there is evidence of inefficiency in some of the divi—
sions, the most pronounced of which is disclosed by the books of the
general warrant division. These books have been kept in a careless, if
not reckless, manner. Some of the appropriations have been allowed
to become overdrawn and claims out of one appropriation are charged
to others. However, it is but justice to say that the clerk who had
charge of the books when these errors occurred is not with the Depart-
ment at this time, but he was‘kept on these books for quite a while,
notwithstandingthe fact that the condition of the books was evidence
of his inefficiency. We would suggest that the officers get in closer
touch. with the details so as to make impossible a recurrence of a like
condition. It occurs from the audit that accounts and claims were not
always veriﬁed before being passed for payment, some being vouchered
and paid for more than their itemization demanded, and vice versa.
One claim in favor of the Comptroller himself was not even sworn to,
but, nevertheless, vouchered and paid. All claims against the State
should be paid only after they have been properly veriﬁed, and not
then unless every requirement of the law has been fully met.
130 COMPTROLLER OF PUBLIO AOooUNTs.
From the evidence adduced before your Committee it was ascertained
‘that the employes of this Department contributed to a campaign fund
to further the interest of the present Comptroller, and an employe on
leave of absence without pay disbursed such fund. While it was also
shown that some of the employes did not contribute to said fund, and
that no discrimination had been shown by reason thereof, still we think
this is against good public policy and should be discouraged.
One employe testiﬁed that on one Sunday he worked on some copy
work and collected for it and “put the money in his pocket.” This
practice should be discouraged and discontinued, because greed for gain
might cause a clerk to lay aside such work until after ofﬁce hours and
then do it and appropriate the fees that should have been earned for
the State during the business of the day.
We were advised, and upon investigation found same to be true, that
an employe in the Comptroller’s Department had entered into contracts
with claimants against the State to collect their claims for a commis—
sion, thereby becoming interested in such claims while an employe of
the State Government.
In order that the Committee may be somewhat advised of the matter
we will give a brief history of the transaction:
In 191.2 Mr. E. J. Martin became an employe of the State Govern-
ment in the Secretary of State’s ofﬁce, and held the position of charter
ﬁle clerk, having charge of the ﬁling of domestic and foreign corpora-
tion charters. Through this position he had access to all the charters
and charter ﬁles. While in this position he decided that some corpora-
tions were being inadvertently charged a franchise tax, which was not
justiﬁed by law, and conceived the idea of suggesting same to such
corporations with the view of obtaining a refund of taxes thus paid on
a contingent commission basis. Accordingly he submitted his plans to
Mr. Geo. P. Warner, who was an examiner or inspector of fraternal in-
surance companies, and a partnership or understanding between the
parties was the outcome. Mr. Warner, through his son, S. D. Warner,
as secretary of the General Texas Company, Obtained the , contracts
from the claimants. The contracts provided that said Warner should
retain one-half of all money collected from the State. Out of this
amount E. J. Martin'was to receive 25 per cent for the service of fur-
nishing names and data from the charter ﬁles. The Thirty-fourth
Legislature made an appropriation of $6000 to cover such refunds, con-
tingent upon each refund being approved by the Attorney General as
to legal form, and also approved by the Secretary of State as to amount
due. This appropriation was made in a lump sum to be paid out when
demanded upon claims approved in the manner Outlined. In J anuary,
1915, Mr. Martin left the Secretary of State’s Office and became asso-
ciated with the Comptroller’s Department, and was assigned work in
the general warrant division. The Thirty-ﬁfth Legislature made an
additional appropriation to cover like claims which the appropriation-
made by the Thirty-fourth Legislature did not liquidate, when Mr.
Martin again became active in obtaining like contracts against the State,
and his activity resulted in contracts being taken in his own name,
CoMPTRoLLER or PUELIo AeeoUNTs. 131
and others taken in his name as secretary of the Corporation Service
Company. Your Committee asked him while testifying to give the
names of those who composed this new company, which he declined to
give upon the ground that he was acting as attorney for the company
and that as such he was privileged to withhold such information. Your
Committee did not insist upon an answer as he had disclosed his in-
terest to be 25 per cent contingent upon payments. These contracts
were made and payments thereon received while the said Martin was
an employe of the Comptroller’s Department.
The testimony discloses that a list of claims was ﬁled by the com-
pany with which Mr. Martin was connected and apparently treated by
the Comptroller’s Department as preferential claims to the exclusion
of other claims not included in such list.
In our opinion this employe has a pecuniary interest in these claims
against the State, as disclosed by the testimony, and such conduct on
his part is so repugnant to the policy of the State in the administration
of its public oﬁices that we have concluded to recommend that he be
discharged from the service of the State.
RECEIVER’S DIVISION.
Our investigation discloses that during the administration which
ended on January 19, 1915, the books in the receiver’s division were
kept in such a careless manner that it was impossible to accurately de-
termine the condition of the department from that source alone. How-
ever, the necessary data ,was obtained from tax receipts and reports
made to that department to complete the audit.
In justice to the present receiving clerk, we desire to say that he has
worked out a very comprehensive cash book system of keeping a record
of receipts and disbursements, and while an improvement may still be
possible, yet the system now in operation is such an improvement over
the former method that it merits commendation.
LIQUOR PERMIT DIVISION.
An examination of the records in this division disclosed them to be
incomplete and unsatisfactory, but since this is one division in the
Department that has decreased in business, with promises of its early
retirement altogether, we make no suggestions or recommendations for
its improvement.
MAILING DIVISION.
The accounting system inaugurated in this division is all right, but
its operation is incomplete, and thereby renders it useless. If records
do not reﬂect a complete transaction, the labor thus used is a work of
supererogation. To illustrate the incompleteness of the records, the
receiving clerk is chargeable with all stamps purchased and holds them
in his office until requisitioned. All stamps received by the mailing
clerk are charged on the books of that division and credit is givenas
postage is used, but no record is kept of the stamps used in the penslon
division or by the Comptroller, and hence the record kept by the mall-
ing clerk is incomplete and useless.
132 COMPTROLLER or PUBLIC ACCOUNTS.
If there should be installed a complete ﬁling system, it would render
unnecessary the present method of registering and numbering each piece
of mail matter, thereby relieving this division of a great amount of
work which the present system entails, and would insure quicker service,
as all mail would reach its division earlier, thereby giving more time
to matters pressing for immediate attention.
TAX DIVISION.
We ﬁnd that this division is well regulated and under the super-
vision of two competent men, and the books are in good form and the
system of accounting is very comprehensive and fully meets the neces-
sities of the department. The work in this division may be crowded
at times, but as a whole it seems to be well balanced, and no congestion
of business is apparent.
GROSS RECEIPTS TAX.
Our investigation of this division disclosed that the books had been
kept in a very loose and careless manner. In some instances certiﬁcates
had been issued‘ by the Comptroller, and same credited on the books
of the Treasurer, yet no entry of the transaction was made on the
Comptroller’s books 3 and in other instances, when entered, were cred-
ited to others rather than to those for whose account the money was
paid. The records and the manner in which they were kept are the
tell-tale story of inefﬁciency. However, in justice to the present clerk,
we may say that he is putting forth his best efforts to correct the con-
dition we have found necessary to criticise, ~and as a result there has
been an improvement made, but in view of the methods formerly em-
ployed in keeping these records, it will be some time before all accounts
can be traced out and brought in line.
BOOKKEEPING DIVISION.
Our investigation emphasizes the necessity that a complete double
entry set of books should be kept by this division and necessary reports
from all departments and. institutions required so that the records may,
at all times, reﬂect the true ﬁnancial conditions of the State. The chief
bookkeeper advises that since the beginning of this ﬁscal year he has
inaugurated such a system, and that with his assistants they are keep-
ing up with the work of this division. We suggest that a general
ledger be kept by the bookkeeping department which will portray, in
a general way, the condition of each division of the Department, so that
an examination of the books so kept would disclose the condition of
any particular division. Of course, the details of the Department to
be kept and preserved in the divisions, as at present.
sHERIFF’s DIVISION.
This division audits and vouchers all sheriﬁs’ accounts, attorneys’
fees and witness claims, etc., and while the work is very heavy at times,
it seems that the business is handled with promptness and dispatch.
However, the clerks in this division are handicapped in the audit of
COMPTROLLER OF PUBLIC AoooUNTs. 133
accounts and claims by a Supreme Court decision rendered in the case
of Rochelle v. Lane, and also by the appropriation bill itself, which
limits the audit of all matters reaching this division. We would recom-
mend that the law be so amended as to give the Comptroller greater
latitude in the audit of all claims presented for payment.
REDEIVIPTION DIVISION.
Our inspection of this division disclosed that the head of this de—
partment with his assistants had the work well under ‘way and was
making progress in spite of the crowded condition and the vast amount
of work coming in for attention. This division is very much crowded
for floor space and to better the condition in this respect is imperative.
All other divisions visited by us were found to be in good condition
and the force in such divisions fully able to take care of the work
coming in for attention.
RECOMMENDATIONS.
From our investigation and inspection, and from the evidence ad-
duced from the Comptroller and his employes, we have decided to make
the following recommendations:
(1) That the floor space in the basement just below and contiguous
to the redemption division of the Comptroller’s Department be formed
into a storeroom, that a stairway be opened and installed from the
redemption room into the basement; that all inactive records now held
in such redemption room be transferred to such basement storeroom,
thereby relieving the redemption room of all such inactive records; and
that the space so reclaimed be used to accommodate the tax division
which we recommend should be consolidated with .the redemption divi-
sion and placed in charge of one supervising manager, who shall look
after and supervise the work now transacted in both divisions.
(2) That the laws be- so amended as will require all State depart-
ments collecting money for the State to clear their collections through
the State Treasury, and providing a penalty for failure to so handle
the State’s money. '
(3) That all claims against the State shall be properly veriﬁed,
audited and approved by the proper oflicer before the same shall be
passed or vouchered for payment.
(4) In our several reports made upon the Pension Department, State
‘Revenue Department and State Tax Board, we have recommended that
such departments be abolished and the work now performed by such
departments be transferred to the several divisions of the Comptroller’s
Department. We here call your attention to such recommendations and
make same a part of this report. (See pp. 335, 445 and 451.)
(5) In our investigation it is apparent that'the appropriations made
for traveling expenses have been abused unnecessarily, and some system
of accounting must be adopted in order to relieve the condition which
we have found to exist. We suggest that attention be called to the l
134 COMPTROLLER OF PUBLIC AoooUNTs.
system invoked by the Federal Government in checking against the
appropriations made for this purpose.
(6) In view of the enormous amount of postage purchased and the
frail and faulty system of accounting for this speciﬁc expenditure, we
are impelled to offer a recommendation that a stamp division be created,
and all postage used by the State Government be purchased by such
stamp department, and that all mail matter from each and all of the
State departments in the State Capitol and General Land Office building
be deposited in such stamp department where the postage may be at—
tached and a'record made of the postage used by each department of
the State Government. We do not intend this recommendation to
reﬂect upon any department, but as a business proposition and as a
system of accounting for this immense expenditure. -
(‘7’) Our investigation develops the fact that in certain instances
telephone and telegraph companies have in the past frequently in pre-
senting their monthly accounts against the various departments adopted
a custom of including private and individual accounts therein that
naturally have no place there, and we recommend that this practice
be discontinued and all personal accounts be eliminated before approval.
The Comptroller having directed our attention to an Act of the
Thirty-ﬁfth Legislature that requires his Department to issue separate
warrants to each individual on the payrolls of the various State Insti-
tutions, in lieu of one only to each institution as heretofore, it occurs
to this Committee that it entails a great deal of extra work on this
Department without any apparent or compensatory advantage, and we
desire to suggest that the special attention of the Legislature be called
to this matter for its wise consideration. We attach letter of H. B.
Terrell, under date of January 16, 1918, which ‘has speciﬁc reference to
this particular matter to this report.
In view of the statute, authorizing the Comptroller to enter into a \
contract for the collection of inheritance taxes, being involved under
a question of its constitutionality and now in the Supreme Court for
decision, we did not make as full investigation of the same as we would
have done otherwise. However, our investigation disclosed that more
than $100,000 had been collected and paid into the Treasury, except
such commissions as might be due the special collector, under the con-
tract with the Comptroller, and the amount being held by the tax
collectors awaiting a ﬁnal. decision upon the constitutionality of the Act
authorizing the contract. The Comptroller entered into a contract
with Mr. B. B. Humphrey, and we attach correspondence from him to.
this Committee for your attention and consideration.
In concluding this report let us remind you that we have made a
close examination of all matters pertaining to the Comptroller’s De-
partment, as well as a personal visitation to each and all of the divisions,
coming in personal contact with the employes and their work, and while
we have discovered some irregularities and ineﬁiciencies, the Department
and the several divisions thereof are being conducted in an efﬁcient and
businesslike manner, and all of our efforts and visitations have been
COMPTROLLER or PUELIe AeeoUNTs. 135
received with courtesy and marked cordiality on the part of all the
officers and employes. They have given us invaluable assistance, both
in the audit and in the investigation of the conduct of all its affairs,
and have lightened our labors to the minimum, and we here desire to
express to the Comptroller and his employes our appreciation of the
courtesies extended. '
Respectfully submitted,
(Signed) J. M. ALnERnIeE,
Senate Chairman, Subcommittee No. 6.
W. D. CoPE,
House Chairman, Subcommittee No. 6.
HENRY SAcKETT,
Member House Subcommittee No. 6.
AUDITOR’S REPORT.
H on; W . D. Cope, House Chairman, and Hon. J. M. Alderclice, Senate
Chairman, House and Senate Subcommittee No. 6.
GENTLEMEN: From time to time I have submitted to you results of
my examination of the records of the Comptroller’s Department which
cover the period from September 1, 1914, to August 31, 1917.
REeEIvER’s DIvIsIoN.
. During the administration, which ended on January 19, 1915, the
receiver’s ledger was kept in such a careless manner that it was impos-
sible to accurately determine the condition of the department from
that source alone. However, having only about four and one-half
months of that administration to audit, I obtained the necessary data
from tax receipts and monthly reports of the various departments re-
porting to the receiving clerk.
In justice to the present receiving clerk, I desire to say that he has
worked out a very comprehensive cash book system of keeping a. record
of receipts and disbursements, and while an improvement in the system
is still possible, yet it is such an advancement over the former method
that it merits commendation.
APPROPRIATIONS.
I have prepared statements of expenditures of the different appro-
priations made for the Comptroller’s Department, together with the
receipts and disbursements, through collections of taxes, office fees, etc.,
and have heretofore ﬁled such statements with your Committee. How-
ever, for the purpose of this report I have attached hereto a statement
of moneys received for the beneﬁt of the State, showing from what
source it came and its ultimate deposit in the Treasury.
136 COMPTROLLER OF PUBLrc Aocounrs.
STATE MONEY DEPOSITED IN BANKS.
I have also attached hereto a table showing moneys collected for the
State by the Comptroller, during the present administration, and car-
ried in the banks of Austin, and which also shows the average monthly
balance thus carried. This compilation extends only to August 31,
19.17, the close of the ﬁscal year.
This manner of handling State money must necessarily call for criti-
cism, as it is against good public policy, if not altogether an open
violation of law. It will be observed that at times there was on deposit
in the banks more than one hundred thousand ($100,000) dollars, and
the average monthly balance there kept was more than thirty-seven
thousand ($37,000) dollars. In some instances there might be some
reason for this money to be depositedin the banks, as where money is
paid and the settlement must be adjudicated before it can be deﬁnitely
ascertained the exact amount due, but I am unable to see any reason
why State money should be withheld from its Treasury and carried in
banks, when the amount due the State is positive and known, as where
taxes have been collected from nonresident taxpayers and taxes collected
from taxpayers in unorganized counties. I found in my audit of the
tax division of the Comptroller’s Department, that, notwithstanding the
fact that a very large per cent of all taxes was collected during the
months of October, November, December and January, the money ac-
cruing from this source was deposited in the banks instead of the State
Treasury, and there allowed to remain, without interest to the State,
until the last day of August, following.
The previous administration turned over to the present administra-
tion the sum of $511.39, which was surplus cash on hand made up of
unlocated items, and as this money was collected before the date of
this audit, I have made no effort to ascertain the source from which
it came, nor, the account or accounts to which it should be credited.
However, it seems that the present Comptroller located an item of $20
and. has paid that amount out of the money received from the former
Comptroller, leaving a balance of $491.89 unexpended and unlocated
and still on deposit in the bank.
WARRANT DIVISION.
In making the audit of the Comptroller’s Department it became
necessary for me to check the books containing a record of the dis—
bursements of the diiferent appropriations made for the support of that
Department, and in doing so I found the books in the warrant depart-
ment had been kept in a very careless manner. So much so, that some
of the appropriations had been allowed to become overdrawn. It is
but justice to say that the clerk who had charge of the books at the
time these errors occurred is not with the Department at this time.
I would suggest that the Comptroller should not permit a man to re-
main on a desk when it is patent that he is not competent ,to fully
CoMPTRoLLER or PURLic AoooUNTs. 137
discharge the duties incident to the position he has been called to ﬁll.
The condition of the books justifies the conclusion that the clerk was
very inefficient, but, notwithstanding his many errors, he was retained
on the warrant books for quite a while.
It was observed by me that some accounts or claims ﬁled in the
warrant division were not properly audited and veriﬁed, some being
passed for payment for more than the itemization demanded and vice
versa. Still another was paid to the Comptroller himself without being
veriﬁed by affidavit. All claims against the State should be vouchered
only after they have been properly audited, and not then unless every
requirement of the .law has been met.
COMPTROLLER’S ACCOUNTS SHOULD BE APPROVED BY SECRETARY OF STATE.
Article 4336, Revised Civil Statutes, 1911, requires that all accounts
or claims against the State and in favor of the Comptroller or any
employe or agent of said Department, shall first be approved by the
Secretary of State before the same are passed to the Treasury for pay-
ment. I find that this statute has been wholly ignored, as no account
of 4 the Comptroller has been presented to the Secretary of State for
his approval or rejection, although many thousands of dollars have
been paid out of the Treasury on warrants issued on claims and accounts
that did not meet the law’s requirements.
LIQUOR PERMIT DIVISION.
I had occasion to examine the liquor permit division, and found the
records very incomplete and unsatisfactory,~but as I am inclined to
the belief entertained and expressed by the clerk in charge of that par-
ticular desk, that, with the onward sweep of prohibition, there will be
no necessity for an immediate change in that division, I did not and
do not now recommend any change in the system at the present time.
LIAILING DIVISION.
I had occasion to check this division to ascertain, if possible, the
number of stamps used by the Department, and, while I believe the
system of accounting is all right, still I was unable to obtain the in-
formation sought, for the reason that the records are incomplete and
thereby rendered useless. If the records do not reflect a complete
transaction, they are necessarily rendered useless and the work done in
maintaining and incomplete record is wasted. This condition exists in
the mailing division and I might say the mailing clerk is not respon-
sible for it altogether. To illustrate: The receiving clerk is charge-
able with stamps purchased, and holds them. in his ofﬁce until requi-
sitioned by the mailing division. All stamps received by the mailing
clerk are charged on the books of that department and credit is given
as stamps are used. If all stamps were handled through the mailing
department and receipts ‘for same were required by the receiving clerk,
and receipts taken by the receiving clerk from the postmaster for money
paid for postage, a complete record would result. But stamps are not
138 COMPTROLLER or PUBLIC ACCOUNTS.
only delivered to the mailing clerk, but to the Comptroller on his verbal
request, and also to the pension division in the same manner. Neither
the Comptroller nor the pension clerk keeps any kind of memorandum
of postage used, thus rendering a complete record impossible.
If there should be installed a complete ﬁling system, it would render
unnecessary the present method of registering, and numbering each
piece of mail matter, thereby relieving the Department of a great amount
of work that the present system entails, and would insure quicker service,
as the mail would reach the different divisions earlier and would give
the head of each division more time in which to make a more thorough
investigation of all. matters pressing for immediate attention. I am
of the opinion that probably one-half of the time now consumed in this
division would be saved and far better service rendered if a perfect
ﬁling system be inaugurated in lieu of the mailing department as is
now in operation. '
TAX DIVISION.
I ﬁnd that this division is under the direct and immediate super-
vision of Mr. J. W. Stewart, J r., assisted by Mr. B. M. Grafton, and
since they have been in charge of same the books are in good form and
the system of accounting is very comprehensive and fully meets the
necessities of the department. The work in this division may be
crowded at times, but as a whole it seems to be well balanced, and no
congestion of business is apparent.
GROSS RECEIPTS TAX.
I had occasion to investigate this division when auditing the State
Revenue Agent’s Department, and found the books had been kept in a
very careless manner, and that it was almost impossible to accurately
determine the true condition of this division. In some instances I
found certiﬁcates had been issued by the Comptroller and credited on
the Treasurer’s books, but no entry of the item appearing on the
Comptroller’s records, and in other instances, when entered, were cred-
ited to others than to those for whose account the money was paid.
However, in justice to the present clerk in charge of gross receipts tax
matters, I must say that he is putting forth his best efforts to correct
the condition I have found necessary to criticise, and as a result there
‘has been considerable improvement made, but in view of the careless
and loose methods employed in the past in keeping these records it will
be some time before all accounts can be traced out and brought in line.
BOOKKEEPING DIVISION.
A complete double entry set of books should be kept by the Comp-
troller, and necessary reports from all departments and institutions
should be required so that his records may, at all times, reflect the true
ﬁnancial condition of the State. I further believe that a. general ledger
should be kept for the Comptroller’s Department, which would portray,
in a general way. the condition of each division of the Department. so
COMPTROLLER OF PUBLIO AoOoUNTs. 139
that an examination of the books so kept would disclose the condition
of any particular division. Of course, the details to be kept and pre-
served in the different divisions, as at present.
EFFICIENCY SURVEY.
The great amount of detail work necessary to a proper audit of this
large Department and the limited time in which to do the work made
it impossible to furnish an efficiency survey; hence, there are some
divisions that were not checked or considered in this work. These
divisions, however, handle no State money, or practically none, and
could not materially affect the result of the audit, as all the money
reported from them was considered through the receiving clerk’s division.
Since, however, this audit so plainly discloses the necessity of reg-
ular audits, I am taking the liberty of suggesting, for your consideration,
the creation of an auditing department, wherein all accounts against
the State shall be audited before the same shall be passed for payment;
and also audit all books and records of the different State departments,
institutions and schools. The condition of the books and records, I
have had occasion to examine, forces me to the conclusion that such a
course is imperatively necessary.
CONCLUSION.
It is with regret that I have found it necessary to criticise certain
matters in connection with the conduct of the State’s business through
this Department, but my duty compelled me to call your attention to
them, and I have done so.
In concluding this report let us indulge the hope that the time is not
far distant when all things complained of will be corrected, and that
future audits will disclose a better system of accounting and no dis-
crepancies in any division.
Respectfully submitted, _
T. L. COPLIN,
Auditor.
OPINION OF ATTORNEY GENERAL.
AUSTIN, TExAs, December 18, 1917.
Hon. W. D. Cope, Investigating Committee No. 6, Capitol.
DEAR SIR: The Attorney General has your letter of December 15th,
asking for a construction of Article 4336, Revised Civil Statutes of 1911.
Replying thereto, we beg to say that Article 4336, Revised Statutes
of 191.1, is in the following language:
“Article 4336. The account of the Comptroller against the
State shall not be passed to the Treasurer until approved by
the Secretary of State.”
.140 COMPTROLLER or PUBLIC Aoootnv'rs.
So far as we are able to determine, the above article has never been
before the courts of the State for a construction, and we are left'to the
language of the statute to- determine its meaning.
We ﬁnd that this provision of the statute ﬁrst found its place in
the laws of this State as Section 1.5 .of the Act approved April 11,
A. D. 1846, being an Act to deﬁne the duties of the Comptroller of -
Public Accounts of the State of Texas, such section being as follows:
“Section 15. Be it further enacted, the accounts of the
Comptroller against the State shall not be passed to the Treas-
urer until approved by the Secretary of State.”
It will be noted that the only variance between the present statute
and that of 1846 is, that the word “account” in the present statute is
in the singular, while in the Act of 1846 the same word appears in
the plural. This is an immaterial variance between the two articles
for the reason that under our rules of construction" the singular and
the plural number shall each include the other unless otherwise expressly
provided. (See Article 5502, Revised Civil Statutes of 1911.)
Section 15 of the Act of 1846 became Article 143 of Hartley’s Digest
of the'Laws of Texas (1850), audit appears in the identical form
used in the Act of 1846 as Article 5427 of, Paschal’s Digest. In the
Revised Statutes of 1879 it appears as Article 2755, and for the ﬁrst
time in its history as a portion of the statutes of this State this article
appears with the word “account” in the singular. Otherwise it is iden-
tical with the Act of 1846. This article was carried into the statutes
of 1895 as Article 2843, and is there in the same form as it now appears.
An Act of the Third Called Session of the Thirty-ﬁrst Legislature,
approved August 19, 1910, provided for the election, qualiﬁcation, bond
and duties of the Comptroller and of his employes; provided for a
complete system of accounting and bookkeeping and auditing for said
Department with the other departments and ofﬁcers of the government.
This Act‘ expressly repealed all articles contained in Chapter 2 of
Title 52 of the Statutes of 1895, in which chapter and title is to be
found Article 2843 above referred to. Section 16 of this Act, how-
ever, is in the following language:
“The account of the Comptroller against the State shall not be passed
to the Treasurer until approved by the Secretary of State.”
It is in this form that the provision appears in the Statutes of 1911.
The above history of this legislation shows this provision to be con-
tinuously in force in this State from the date of‘ its original enact-
ment in 1846. '
Coming now to the purpose and meaning of this statutory provision,
we ﬁnd that Article 4329 of the Revised Statutes of 1911, being Sec-
tion 10 of the Act of 1910, provides that the Comptroller shall audit
the claims of' all persons against the State in cases where provisions
for the payment thereof have been made by law, unless the auditing
of any such claim shall be otherwise speciﬁcally provided for.
CoMPTRoLLER 0F PuRLio AooouNTs. 141
The Comptroller thus being made the auditor of accounts against
the State presented for payment, it appears that unless some other
authority is authorized to audit accounts ﬁled by the Comptroller’s
Department no such audit could be made, and it is our opinion that
the Legislature, by enacting what is now Article 4336, intended that
all accounts drawn by the Comptroller or his Department against the
State should be audited by the Secretary of State before warrants
therefor were issued and same presented to the Treasury for payment.
We, therefore, advise you that in our opinion it is the duty of the
Comptroller to present to the Secretary of State, for his approval, all
accounts against the State in favor of-the Comptroller, or his Depart-
ment, or any member thereof, and that before warrants are drawn by
the Comptroller the accounts upon which the same are based should
bear the approval of the Secretary of State.
Yours truly,
(Signed) C. W. TAYLOR,
Assistant Attorney General,
142
COMPTROLLER on PUBLIC AoooUNTs;
Tax Collections of Unorganized Counties Fiscal Year 1914-1915. W. P. Lane, Comptroller.


State. School. Pension. County. Special.
Eailey County.
M 1914' s 15 87 8 11 74$ 3 48 4
ay . . . . . . . . . . . . . . . . . . . . . .. 11 9 12
June . . . . . . . . . . . . . . . . . . . . . .. 17 23 12 78 3 77$ 12 51 $ 24
July . . . . . . . . . . . . . . . . . . . . . .. 14 40 14 94 1 92 13 56 12 89
August . . . . . . . . . . . . . . . . . . . .. 1 84 2 70 19 2 28 2 68
September . . . . . . . . . . . . . . . . .. 33 52 26 94 6 81 25 53 19 03
October . . . . . . . . . . . . . . . . . . .. 65 00 1 91 6 44 8 27
November . . . . . . . . . . . . . . . . .. 250 90 372 55 94 22 241 66 580 96
13601651111561‘ . . . . . . . . . . . . . . . . .. 187 02 294 87 73 89 18 62 295 89
January. . . . . . . . . . . . . . . . . . . .. 481 29 686 4a 174 77 454 73 944 23
Total . . . . . . . . . . . . . . . . .. $ 1,009 72 $ 1,431 01 8 360 96$ 953 82$ 1,901 51
Cochran County.
1914.
June . . . . . . . . . . . . . . . . . . . . . ..$ 662$= ‘490$ 1448 720 . . . . . . . . ..
November . . . . . . . . . . . . . . . . .. 19 69 31 5O 7 88 23 64 . . . . . . . . ..
Decleélilger . . . . . . . . . . . . . . . . .. 34 01 54 42 13 60 40 81 . . . . . . . . ..
January. . . . . . . . . . . . . . . . . . . .. 68 82 110 12 27 53 ~82 59 . . . . . . . . ..
Total . . . . . . . . . . . . . . . . . . 8 129 14 8 200 94 8 50 45 $ 154 24 . . . . . . , . , .
Crane County.
1914.
July . . . . . . . . . . . . . . . . . . . . . ..8 681$ 762$ 072$ 895 , _ . _ _ _ _ _ ,_
September . . . . . . . . . . . . . . . . .. 1 63 2 05 18l 2 61 . . . . . . . . ..
October . . . . . . . . . . . .- . . . . . . . . 40 64 16 80 . . . . . . . . . .
November . . . . . . . . . . . . . . . . .. 1 60 2 56 64 3 20 . . . . . . _ .,
Decleéiiiger . . . . . . . . . . . . . . . . .. 68 89 107 31 26 93 134 68 . . . . . . . . ..
January. . . . . . . . . . . . . . . . . . . .. 44 92 63 e7 14 16 81 so . . . . . . _ _ __
Total . . . . . . . . . . . . . . . . .. $ 124 25 $ 183 85 $ 42 79 $ 231 84 . . . . . . _ _ ,,
Hockley County.
1914.
Noggrpger . . . . . . . . . . . . . . . . .. 8 0 35 8 0 56 $ 0 14 $ 0 43 $ 0 35
January. . . . . . . . . . . . . . . . .. 50 42 80 67 2o 17 so 51 4o 34
Total . . . . . . . . . . . . . . . . .. $ 50 77 8 81 23 8 20 31 $ 60 94 $ 40 69
Loving County.
1914.
May . . . . . . . . . . . . . . . . . . . . . .. 8 23 08 6 22 86 8 3 42 $ 30 64 $ 17 ()9
June . . . . . . . . . . . . . . . . . . . . . .. 6 41 6 61 97 8 91 4 92
July . . . . . . . . . . . . . . . . . . . . . .. 12 78 13 81 2 04 18 78 10 47
August . . . . . . . . . . . . . . . . . . . . . 27 19 06 18 15
September . . . . . . . . . . . . . . . .. 1 04 77 23 72 57
October . . . . . . . . . . . . . . . . . . . . 35 47 10 54 34
November . . . . . . . . . . . . . . . . .. 10 29 11 69 3 11 11 43 7 76
Declegrlilger . . . . . . . . . . . . . . . . .. 276 81 433 95 107 21 438 19 272 86-
January. . . . . . . . . . . . . . . . . . . .. 77 75 117 02 29 55 116 65 73 85
Total . . . . . . . . . . . . . . . . .. 8 408 78 8 607 37 $ 146 69 $ 626 04 3 388 01
Summary Receipts.
Name of County. State. School. Pension. County. Special.
Bailey . . . . . . . . . . . . . . . . . . . . . . . .. 3 1,009 72$ 1,431 01 8 360 968 953 82 3 1,901 51
Cochran . . . . . . . . . . . . . . . . . . . . . .. 129 14 200 94 50 45 154 24 . . . . . . . . . .
Crane . . . . . . . . . . . . . . . . . . . . . . . . .. 124 25 183 85 42 79 231 84 . . . . . . . . ..
Hocklcy . . . . . . . . . . . . . . . . . . . . . . .. 50 77 81 23 20 31 60 94 40 69
.- Loving . . . . . . . . . . . . . . . . . . . . . . . .. 408 78 607 37 146 69 626 04 388 01
Total . . . . . . . . . . . . . . . . .. $ 1,722 66$ 2,504 40$ 621 203 2,026 88 $ 2,330 21
Special collections—Ofﬁce Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 7, 109 07
COMPTROLLER OF PUBLIC ACCOUNTS. 143

Disbursements.
1915
January 19 By deposit warrant No. 1216 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 1,722 66
January 19 By deposit warrant No. 382 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,504 40
January 19 By deposit warrant No. 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 620 76
January 19 By deposit Warrant No. 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,026 88
January 19 By deposit Warrant No. 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,901 51
January 19 By deposit warrant No. 83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 69
January 19 By deposit Warrant N0. 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 388 01
January 19 By deposit warrant No. 1217 . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . 7,109 07
Short—Pension Fund—collected but not paid in . . . . . . . . . . . . . . . . . 44
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 16,314 42


Tax Collections of Unorganized Counties Fiscal Year 1914-1915. H. B. Terrell, Comptroller.

State. School. Pension. County. Special.


Bailey Cloﬁrgty.
January . . . . . . . . . . . . . . . . . . .. 3 829 69 8 1,320 73 3 328,15 3 829 78 $ 358 69
February . . . . . . . . . . . . . . . . . . . . . .. 46 12 64 83 13 53 42 48 45 47
March . . . . . . . . . . . . . . . . . . . . . . . .. 42 62 66 10 16 54 41 97 25 02
April . . . . . . . . . . . . . . . . . . . . . . . . .. 37 42 49 16 6 70 39 15 29 99
May . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 96 3 16 76 1 97 4 18
June . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 45 5 80 1 52 4 53 11 93
July . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 77 7 70 1 99 5 29 8 82
August . . . . . . . . . . . . . . . . . . . . . . . ._ 22 29 25 72 6 02 19 74 17 53
Total . . . . . . . . . . . . . . . . . . .. 3 991 32 $ 1,543 20$ 375 21 3 984 91 8 501 63
Cochran County.
1915.
January . . . . . . . . . . . . . . . . . . .. 3 167 29 8 266 76 3 66 53 8 201 15 . . . . . . , _ __
February . . . . . . . . . . . . . . . . . .. 1 68 2 69 67 2 01 . . . . . . . . ..
May . . . . . . . . . . . . . . . . . . . . . .. 93 54 149 66 37 49 112 49 . . . . . . . . ..
June . . . . . . . . . . . . . . . . . . . . . .. 8 31 10 12 1 37 11 97 . . . . . . . . ..
July . . . . . . . . . . . . . . . . . . . . . .. 7 17 11 46 2 87 8 60 . . . . . . . . ..
Total , , . _ , , _ , _ _ _ , _ , . , , _ _ _ $ 277 99 3 440 69 3 108 93 $ 336 22 . . . . . . . . . .
Crane County.
1915.
January . . . . . . . . . . . . . . . . . . . . 3 82 44 8 117 55 $ 28 86 3 149 34 . . . . . . . . ..
February . . . . . . . . . . . . . . . . . .. 10 69 13 73 2.20 17 77 . . . . . . . . ..
March . . . . . . . . . . . . . . . . . . . .. 88 1 41 35 1 76 . . . . . . . . ..
Aprll . . . . . . . . . . . . . . . . . . . . .. 2 21 3 54 88 4 42 . . . . . . . . ..
May . . . . . . . . . . . . . . . . . . . . . .. 16 04 20 83 2 70 26 62 . . . . . . . . ..
July . . . . . . . . . . . . . . . . . . . . . .. 1 76 1 83 49 2 47 . . . . . . . . ..
August . . . . . . . . . . . . . . . . . . . .. 1 81 2 90 72 3 62 . . . . . . . . ..
Total . . . . . . . . . . . . . . . . . . .. 3 115 83 3 161 79 3 36 20 8 206 00 . . . . . . . . ..
Hockley County.
1915.
January . . . . . . . . . . . . . . . . . . .. 3 37 33 3 59 73 $ 14 93 3 44 80 3 29 88
Loving County.
1915. -
January . . . . . . . . . . . . . . . . . . .. 3 170 05 3 261 38 $ 63 47 $ 268 08 8 165 74
February . . . . . . . . . . . . . . . . . .. 13 36 21 15 5 27 21 38 13 30
March . . . . . . . . . . . . . . . . . . . .. 9 85 15 52 3 84 15 66 9 77
April. . . . . . . . . . . . . . . . . . . . .. 2 21 3 49 82 3 59 ‘ 2 20
May . . . . . . . . . . . . . . . . . . . . . .. l 96 3 04 73 3 12 1 93
June . . . . . . . . . . . . . . . . . . . . . .. 53 53 66 08 14 35 74 31 44 72
July . . . . . . . . . . . . . . . . . . . . . .. 82 1 33 33 1 33 83
August . . . . . . . . . . . . . . . . .. 53 13 52 3 33 13 60 8 51
Total . . . . . . . . . . . . . . . . . . .. 3 260 31 3 385 51 3 92 14 3 401 07 3 247 00
Special Collections.
1914.
Octggleg, November and December—Non-resident tax collections . . . . . . . . . . . . . . .3 6,929 97
January at. seg.—Ofiice fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,637 47
May ll—The Pullman Company—Occupation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,157 43
July 22—The Bradstreet Company—Occupation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..3 19,024 87
144
COMPTROLLER OF PUBLIO ' ACCOUNTS.


Summary Receipts.
Name of County. State. School. Pension. County. Special.
Bailey. . . . . . . . . . . . . . . . . . . . . . . .. 35 991 32 8 1,543 203 375 21 $ 984 91 8 501 63
Cochran . . . . . . . . . . . . . . . . . . . . . .. 277 99 440 69 108 '93 336 22 . . . . . . . . ..
Crane . . . . . . . . . . . . . . . . . . . . . . . . .. 115 83 161 79 36 20 206 00 . . . . . . . . . .
Hockley . . . . . . . . . . . . . . . . . . . . . . .. 37 33 59 73 14 93 44 80 29 88
Loving . . . . . . . . . . . . . . . . . . . . . . . . . 260 31 385 51 92 14 401 07 247 00
Total . . . . . . . . . . . . . . . . . . .. 8 1,682 78 8 2,590 923 627 413 1,973 00$ 778 51
Special Collections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 19,024 87
Unorganized County Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,652 62
Total . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 26,677 49
Disbursements.
1915. _
Mar. 24 By deposit warrant NO. 107 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 872 26
Mar. 24 By deposit warrant No. 108. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 404 16
Mar. 24 By deposit warrant No. 109 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 8
Mar. 24. By deposit warrant NO. 110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179 04
May 11. By deposit warrant No. 2323 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,157 43
July 22. By deposit warrant No. 2917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300 00
Sept. 7. By deposit warrant NO. 108 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,682 78
Sept. 7. By deposit warrant No. 111 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,637 47
Sept. 7. By deposit warrant No. 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,590 92
Sept. 7. By deposit warrant NO. 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 627 41
Sept. 7. By deposit warrant No. 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,100 74
Sept. 7. By deposit warrant No. 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97 47
Sept. 7. By deposit warrant N0.- 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 96
Sept. 7. By deposit warrant No. 112 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,929 97
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 26,677 49
Recapitulation.
Receipts. _ _ _
Unorgamzed counties, tax collections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 7,652 62
Nonresidents, tax collectlons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,929 97
Oﬂice fees . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,637 47
The Pullman Company, Occupation taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,157 43
The Bradstreet Company, Occupation taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..'.....$ 26,677 49
Disbursements.
By deposits—Mar. 24, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 1 ,485 34
By deposits—May 11 , 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,157 43
By deposits—July 22, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 300 00
By deposits—Sept. 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,734 72
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 26,677 49
Tax Collections of Unorganized Counties Fiscal Year 1915-1916.
H. B. Terrell, Comptroller.


State. School. Pension. County. Special.
Bailey 1(Sfsrlngnty.
September . . . . . . . .- . . . . . . . . . . . . 8 22 85 $ 24 00 $ 5 47 $ 19 38 8 20 38
October . . . . . . . . . . . . . . . . . . . . .. 29 04 41 50 ‘4 20 33 78 ,37 42
November . . . . . . . . . . . . . . . . . . .. 136 63 119 30 29 88 95 90 72 41
December . . . . . . . . . . . . . . . . . . .. 1,451 09 989 49 242 20 909 60 1,895 30
January . . . . . . . . . . . . . . . . . . . . .. 3,234 69 2,254 30 552 50 2,047 65 2,113 38
February . . . . . . . . . . . . . . . . . . . .. 82 47 5 01 14 18 51 65 37 13
are . . . . . . . . . . . . . . . . . . . . . .. 232 12 178 56 44 33 153 23 70 98
April . . . . . . . . . . . . . . . . . . . . . . .. 26 25 18 25 4 52 16 17 63
May . . . . . . . . . . . . . . . . . . . . . . . .. 36 27 31 00 7 71 - 25 15 23 88
June . . . . . . . . . . . . . . . . . . . . . . . .. 324 89 288 85 71 49 230 25 22 77
July . . . . . . . . . . . . . . . . . . . . . . . .. 155 36 107 58 27 01 98 27 96 82
August . . . . . . . . . . . . . . . . . . . . . .. 6 6 6 69 63 7 68 10 45
Total . . . . . . . . . . . . . . . . .. 3 5,738 283 4,116 8 1,004 12$ 3,689 01$ 4,418 55
CoMPTRoLLER OF PURL-io AoooUNTs. 145
Tax Collections of Unorganized Counties Fiscal Year 1915—1916. H. B. Terrell, Comptroller


-—Continued.
State. School. Pension. County. Special.
Cochran County.
1915.
November . . . . . . . . . . . . . . . . . . 3 9 79 $ 6 53 $ 1 63 $ 4 90 . . . . . . . . . .
December . . . . . . . . . . . . . . . . .. 298 09 209 58 52 43 157 63 . . . . . . . . ..
1916.
January . . . . . . . . . . . . . . . . . . .. 899 85 599 89 149 95 449 91 . . . . . . . . ..
February . . . . . . . . . . . . . . . . . .. 36 17 28 91 7 22 21 68 _ _ _ _ _ , _ _ ,_
March . . . . . . . . . . . . . . . . . . . .. 69 43 96 20 9 61 96 81 . . . . . . . . ..
May . . . . . . . . . . . . . . . . . . . . . .. 31 26 31 96 6 05 31 37 . . . . . . . . ..
Total . . . . . . . . . . . . . . . . .. $ 1,344 59 3 973 07 3 226 89 $ 762 30 _ , . . _ _ _ , ,_
Crane County.
1915.
November . . . . . . . . . . . . . . . . ..$ 216$ 1 44$ 0363 180 , _ . , _ _ _ _ H
Delcgpnéber . . . . . . . . . . . . . . . . .. 118 98 82 77 20 69 103 42 . . . . . . . . ..
1 .
January . . . . . . . . . . . . . . . . . . .. 186 67 135 08 33 16 170 81 . . . . . . . . ..
February . . . . . . . . . . . . . . . . . .. 87 37 109 69 14 75 134 13 . . . . . . . . ..
are . . . . . . . . . . . . . . . . . . . .. 29 77 27 28 6 44 37 31 . . . . . . . . ..
April . . . . . . . . . . . . . . . . . . . . .. 17 84 13 85 2 88 18 15 . . . . . . . . ..
May . . . . . . . . . . . . . . . . . . . . . .. 1 62 1 64 38 07 . . . . . . . . ..
July . . . . . . . . . . . . . . . . . . . . . .. 8 67 7 77 2 05 10 30 . . . . . . . . ..
August . . . . . . . . . . . . . . . . . . . . . 2 59 5 98 74 43 . . . . . . . . ..
Total . . . . . . . . . . . . . . . . . . 3 455 67 3 385 50 $ 81 45 $ 484 42 , , _ _ _ , _ , , _
Hockley County.
1915.
November . . . . . . . . . . . . . . . . .. $ 1 41 55 0 94 3 0 24 $ 0 70 $ 0 47
Delcglrpsber . . . . . . . . . . . . . . . . .. 465 31 382 36 95 56 286 82 230 87
January . . . . . . . . . . . . . . . . . . .. 422 31 352 73 88 14 264 so 290 59
June . . . . . . . . . . . . . . . . . . . . . .. 355 53 421 68 37 08 457 09 340 97
August . . . . . . . . . . . . . . . . . . .. 128 96 151 82 14 69 156 17 129 40
Total . . . . . . . . . . . . . . . . .. 3 1,373 52s 1,309 see 235 71 s 1,165 34s 992.?0
Loving County.
1915.
October . . . . . . . . . . . . . . . . . . .. $ 11 16$ 14 43 $ 1 78 $ 21 10$ 10 13
November . . . . . . . . . . . . . . . . .. 25 34 31 14 3 37 43 76 21 58
Delcézlipsber . . . . . . . . . . . . . .. 602 41 406 93 101 39 507 13 254 57
January . . . . . . . . . . . . . . . . . . .. 625 67 493 28 99 06 660 81 320 55
February . . . . . . . . . . . . . . . . . .. 68 52 46 36 11 53 57 74 29 03
March . . . . . . . . . . . . . . . . . . . .. 93 52 102 74 18 11 135 61 71 32
April . . . . . . . . . . . . . . . . . . . . .. 15 70 16 73 3 27 21 90 11 48
May . . . . . . . . . . . . . . . . . . . . . .. 29 06 29 91 4 64 38 88 20 30
June . . . . . . . . . . . . . . . . . . . . . .. 35 65 26 35 6 99 29 24 17 50
July . . . . . . . . . . . . . . . . . . . . . .. 4 90 3 42 86 4 20 2 16
August . . . . . . . . . . . . . . . . . . . .. 104 85 99 05 18 41 128 94 69 11
Total . . . . . . . . . . . . . . . . .. $ 1,616 78$ 1,270 34 3 269 413 1,649 313 827 73
Summary Receipts.
Unorganized County Taxes.
September, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 92 08
October, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204 54
November, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 611 68
December, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9,864 62
January, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16,445 54
February, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 895 54
March, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,473 37
April, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 204 92
May, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 353 15
June, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,666 33
July 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 529 37
August, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,049 21
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 34,390 35
146
CoMPTRoLLE-R or PUBLIC AocoUNTs.
1915.
Dec. 13. Steve L. Bennett, Tax Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . .8 2,000 00
Decigdg. N. W. Hampton, Ex-Tax Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
Jan. 21. W. E. Elliott. Tax Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,043 21-
J an. 26. K. L. Druesdow, Tax Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46, 181 51
Jan. 26. Lon Morgan, Tax Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,613 31
Aug. 21. J. D. Powell, Ex-Tax Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,263 01
Mar. 7. Pullman Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ,586 76
July 17. Bradstreet Company . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300 00
October. November and December. N onresident taxes . . . . . . . . . . . . . . . . . . . . . . . 8,335 11
Office fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,212 45
Unorganlzed county tax collections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34,390 35
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . . . . . . . . . . . . . . . . . . . ..8 134.932 51
191 Disbursements.
Feb. 21 By deposit warrant No. 79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 5,779 66
Feb. 21. By deposit warrant No. 80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 138 89
Feb. 21. By deposit warrant No. 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 521 93
Feb. 21. B warrant No. 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 606 83
Mar. 7. warrant No. 1767 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,586 76
May 6. warrant No. 2410 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50,000 00
July 17. warrant No. 3089 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 00
Sept. 6. warrant No. 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,817 58
Sept. 6. warrant No. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,970 72
Sept. 6. warrant No. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 66
Sept. 6. warrant No. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 470 37
Sept. 6. warrant N0. 5 . . . . . . . . . . . ' . . . . . . . . . . . . . . . . . - . . . . . . . . 22 90
Sept. 6. warrant No. 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,054 97
Sept. 6. warrant No. 80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,212 45
Sept. 6. warrant No. 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,335 11
Sept. 6. warrant No. 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,844 83
Sept. 6. warrant No. 83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,559 37
Sept. 6. warrant No. 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,528 84
Sept. 6. warrant No. 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,703 64
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 134,932 51
Recapitulation.
Recei ts, 1915.
eptember . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 92 08
October . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204 54
November . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 611 68
December . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,871 42
Ocizglfgr, November, December . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. *8,335 11
January . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85,283 57
February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89 54
Marc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,060 13
April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 92
May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 15
June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,666 33
July . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 9 37
August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,312 22
Office fees . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,212 45
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 134,932 51
Disbursements, 1916.
ebruary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 11,047 31
arch 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,586 76
May 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50,000 00
July 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300 00
September 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67,998 44
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . . . . .3 134,932 51
*Auditor’s Note:
Special Collections.


The $8,335.11 shown in the above summary was collected by the Comp-
troller during the months of October, Novembenand December, 1915, but the amount collected
during any one of the months was not ascertained.
COMPTROLLER OF PUBLIC ACCOUNTS. 147
Tax Collections of Unorganized Counties Fiscal Year 1916-1917. H. B. Terrell, Comptroller.


State. School. Pension. County. Special.
Bailey County.
1916.
October . . . . . . . . . . . . . . . . . . .. 8 3 20$ 2 148 0 543 1 97$ 5 33
November . . . . . . . . . . . . . . . . .. 548 69 548 69 137 16 411 51 1,004 33
Delcéejrgber . . . . . . . . . . . . . . . . .. 618 65 599 54 149 83 459 39 1,125 55
January . . . . . . . . . . . . . . . . . . .. 2,622 07 2,546 91 635 82 1,946 56 2,090 16
February . . . . . . . . . . . . . . . . . .. 96 59 98 83 20 58 78 80 127 07
March . . . . . . . . . . . . . . . . . . . .. 97 33 94 14 22 27 73 48 101 16
April . . . . . . . . . . . . . . . . . . . . .. 2,7 91 25 40 6 32 19 87 28 09
May . . . . . . . . . . . . . . . . . . . . . .. 828 29 873 52 153 59- 714 89 240 92
June . . . . . . . . . . . . . . . . . . . . . .. 129 91 111 59 26 57 91 9 61 68
July . . . . . . . . . . . . . . . . . . . . . .. 73 69 73 69 17 64 56 24 165 84
August . . . . . . . . . . . . . . . . . . . .. 11 86 10 32 2 57 8 29 18 38
' Total . . . . . . . . . . . . . . . . .. 3 5,058 193 4,984 77$ 1,172 893 3,862 99$ 4,968 51
Cochran County.
1916.
September . . . . . . . . . . . . . . . . . $ 1 70 $ 1 14 3 O 29 3 0 87 . . . . . . . . . .
October . . . . . . . . . . . . . . . . . . .. 20 15 19 43 4 85 14 56 3 3 20
November . . . . . . . . . . . . . . . . .. 13 25 13 25 3 31 94 6 62
Delcgalrgber . . . . . . . . . . . . . . . . .. 170 46 170 46 42 61 127 85 85 23
January . . . . . . . . . . . . . . . . . . .. 616 38 616 63 151 02 474 59 81 03
February . . . . . . . . . . . . . . . . . .. 12 73 12 73 3 '18 55 5 48
April.' . . . . . . . . . . . . . . . . . . . .. 23 83 22 47 5 60 16 85 4 40
June . . . . . . . . . . . . . . . . . . . . . . . 9 20 7 32 1 83 5 50 . . . . . . . . ..
August . . . . . . . . . . . . . . . . . . . .. 3 01 3 06 82 3 36 . . . . . . . . ..
Total . . . . . . . . . . . . . . . . .. 8 870 71 $ 866 49 $ 213 51 $ 663 07 $ 185 96
Crane County. .
1916. .
November . . . . . . . . . . . . . . . . .. 3 1,298 1,293 0 33$ 1 61 . . . . . . . . ..
Delcéalrgber . . . . . . . . . . . . . . . . .. 56 80 56 80 14 20 71 00 . . . . . . .
January . . . . . . . . . . . . . . . . . . .. 240 77 241 98 58 65 300 64 . . . . . . . . ..
February . . . . . . . . . . . . . . . . . .. 4 22 4 22 l 06 5 28 . . . . . . . . . .
March . . . . . . . . . . . . . . . . . . . .. 5 30 5 30 1 32 6 63 . . . . . . . . ..
April . . . . . . . . . . . . . . . . . . . . .. 16 01 18 59 3 00 95 . . . . . . . . ..
May . . . . . . . . . . . . . . . . . . . . . .. 182 04 198 34 32 49 252 55 . . . . . . . . ..
June . . . . . . . . . . . . . . . . . . . . . .. 32 81 35 32 39 45 83 . . . . . . . . ..
August . . . . . . . . . . . . . . . . . . .. 1 09 27 1 36 . . . . . . . . ..
Total . . . . . . . . . . . . . . . . . . 3 540 33 $ 562 93 $ 116 71 3 709 85 . . . . . . . . . .
Hockleygglgunty.
Delcglrgber . . . . . . . . . . . . . . . . .. 8 82 76 $ 82 76 $ 20 69 $ 62- 07 8 81 03
January . . . . . . . . . . . . . . . . . . .. 266 22 266 22 66 55 199 67 133 09
June . . . . . . . . . . . . . . . . . . . . . .. 6 08 6 95 1 14 6 69 4 46
Total . . . . . . . . . . . . . . . . . . 8 355 06 $ 355 93 $ 88 38 $ 268 43 $ 218 58
Loving County.
1916.
September . . . . . . . . . . . . . . . . .. 3 14 553 11 69 $ 3 06 $ 12 90 3 7 66
November . . . . . . . . . . . . . . . . .. 33 48 31 83 7 17 40 04 20 64
Delcéalrgber . . . . . . . . . . . . . . . . .. 89 30 99 40 15 18 144 47 67 09
January . . . . . . . . . . . . . . . . . . .. 797 60 787 54 194 95 1,073 00 493 73
February . . . . . . . . . . . . . . . . . . . 36 55 29 08 7 40 35 44 18 55
March . . . . . . . . . . . . . . . . . . . .. 42 83 44 71 9 68 55 55 29 75
April . . . . . . . . . . . . . . . . . . . . .. 39 92 33 28 8 67 43 64 20 82
ay . . . . . . . . . . . . . . . . . . . . . .. 17 26 18 47 3 96 23 89 12 29
June . . . . . . . . . . . . . . . . . . . . . .. 6 59 6 56 1 20 8 69 4
July . . . . . . . . . . . . . . . . . . . . . .. 2 89 2 87 73 06 1 87
August . . . . . . . . . . . . . . . . . . . .. 9 30 7 76 1 93 10 27 4 84
Total . . . . . . . . . . . . . . . . .. 3 1,090 27$ 1,073 19$ 253 93$ 1,451 95 $ 681 68

148 COMPTROLLER OF PURLIO ACCOUNTS.
Special Collections.
1916.
Oct. 12 J. A. Bordages, Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 742 90
Oct. 23 T. S. Brlte, Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 359 48
Nqygl78 J. B. Farris, Sheriff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 536 00
Feb. 12 H~ L- Yates. Delinquent Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,670 44
Feb. 13 Sam Farquar, Ex-Collector. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,772 07
Mar. 26 W. T. Parker, Ex_Collector. . ., . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 538 38
Apr1124. W. I. Watson, Err-Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,750 00
ay 23 H. M. Skelton, Delinquent Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,000 00
May 29. H. L. Yates, Delinquent Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,500 25
June 7 H. M. Skelton, Delinquent Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,443 82
July 2 W. W. Skelton, Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148 56
July 31 Emma C. Lavender, District Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 506 95
Aug. 6 F. D. McMahan . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146 25
Aug. 22. J. B. Farr1s,Sher1ff-D1f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 196 65
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 31,311 75
Summary Receipts.
Unorganized Counties—Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 30,615 ‘31
R. G. Dunn & Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300 00
Pullman Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,490 95
Office Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7, 100 73
Non-resident. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,901 75
Bradstreet & Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300 00
Special Collections. . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31,311 75
Special taxes—overpaid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 81 ,020 59
Receipts—By Months.
1916.
September. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 53 86
October . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,639 48
November . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,588 86
December . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,014 71
1917.
January . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16,901 78
February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,04 5
arch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,618 78
April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17, 139 62
May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,05 75
June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,061 56
July . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 .355 03
August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 442 58
Office fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7, 100 73
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 81 .020 59
Disbursements.
1916. _
Ocltglgl. By deposit warrant N0. 587 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 300 00
Mar. 1. By deposit warrant No. 1759 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,490 95
Mar. 30. By deposit warrant No. 86 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,481 71
Mar. 30. By deposit warrant No. 87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,352 44
Mar. 30. By deposit warrant No. 88 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181 56
Mar. 30. By deposit warrant NO. 89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214 12
Mar. 30. By deposit warrant N o. 90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 607 67
July 30. By deposit warrant N o. 3229 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300 00
Aug 31. By deposit warrant No. 3569 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,915 56
Aug 31. By deposit warrant No. 3570 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7, 100 73
Aug 31. By deposit warrant No. 3571 . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . 5,90 75
Aug 31. By deposit warrant No. 3573 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 ,311 75
Aug 31. By deposit warrant No. 2374 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,843 31
Aug. 31. By deposit warrant N0. 199 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,845 42
Aug. 31. By deposit warrant No. 200 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 474 58
Aug. 31. By deposit warrant No. 201 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 616 17
Aug 31. By deposit warrant No. 202 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 40
Aug 31. By deposit warrant No. 203 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 46
Aug. 31. By deposit warrant No. 204 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74 01
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 81 ,020 59
CoMPTRoLLER OF PUBLIC AoooUNTs. 149


_ Recapitulation.
Receipts. _
Unorganized counties, taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 30,615 31
Occupation taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,090 95
Office fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,100 73
Nonresident taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,901 75
Special collections. ._. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31,311 75
Special taxes overpaid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
. Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 81,020 59
Disbursements.
1916.
Ocltgllgl. By deposit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 300 00
J Mar. By deposit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,490 95
Mar. 30. By deposit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,837 50
July 30. By deposit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300 00
Aug. 31. By deposit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64,092 14
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 81,020 59
Detailed Collections, Oﬂice Fees, 1914-1915.
Certifi- Certiﬁed Examining
Date Permits. cates. Copies. Abstracts. Records. Blanks.
1915
April 1 . . . . . . . . . . . . .. 3 732 00 $ 194 47 . . . . . . . . . . 1 50 . . . . . . . . . . . . . . . . . . ..
May 1 . . . . . . . . . . . . .. 2,171 30 17 00$ 35 50 9 50 . . . . . . . . . . . . . . . . . . ..
June 1 . . . . . . . . . . . . .. ,44 70 18 50 33 00 6 00 . . . . . . . . . . . . . . . . . . ..
July 1 . . . . . . . . . . . . .. 1,278 00 10 00 28 5O 4 508 6 00 . . . . . . . . ..
Aug. 1 . . . . . . . . . . . . .. 358 00 8 75 25 25 . . . . . . . . . . . . . . . . . . .. 8 0 25
Sept. 1 . . . . . . . . . . . . .. 356 00 19 75 19 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Sept. 7 . . . . . . . . . . . . .. 122 00 . . . . . . . . .. 6 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Total . . . . . . . . . 3 6,460 00$ 268 47 $ 147 25 $ 21 50$ 6 00 3 0 25
_ Summary.
Receipts.
Permits . . . . . . . . . . . . . . . . . . . . . . . . . . .~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 6,460 00
Certiﬁcates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 268 47
Certiﬁed copies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147 25
Abstracts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 21 50
Examining records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
lanks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 6,903 47
Disbursements.
September 7, 1915.
De osit warrant No. 111 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 6,637 47
Ba ance . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . 266 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 6,903 47
Detailed Collections, Oiﬁce Fees, 1915-1916.
_ Certiﬁ- Certified Examining
Date Permits. cates. Copies. Abstracts. Records.
1915
Sept.8 . . . . . . . . . . . . . ..$ 260 00 . . . . . . . . . . 6 00 . . . . . . . . . . . . . . . . . . . . . . ..
Oct. 1 . . . . . . . . . . . . . .. 254 00 $ 25 50 12 00 . . . . . . . . . . . . . . . . . . . . . . ..
Nov. 1 . . . . . . . . . . . . . .. 350 00 20 25 63 00 3 6 50 - - . - - - - - - - --
Delcgul5 . . . . . . . . . . . . . .. 270 00 22 75 67 00 4 50 . . . . . . . . . . ..
Jan. 1 . . . . . . . . . . . . . .. 2 0 '18 60 14 00 . . . . . . . . . . .. 3 3 00
Feb. 1 . . . . . . . . . . . . . .. 298 00 23 65 26 50 . . . . . . . . . . . . . . . . . . . . . . ..
Mar. 1 . . . . . . . . . . . . . .. 330 00 37 60 10 00 . . . . . . . . . . .. 2 00
A rill . . . . . . . . . . . . . .. 342 00 43 00 9 50 4 50 6 50
ay 1 . . . . . . . . . . . . . .. 1,258 00 38 00 1 50 1 50 60
June 1 . . . . . . . . . . . . . .. 1,856 00 47 75 18 25 1 50 11 00
July 1 . . . . . . . . . . . . . .. 1,232 00 41 50 24 25 4 50 . . . . . . . . . . ..
Aug- 1 . . . . . . . . . . . . . .. 422 00 16 50 - 41 25 14 00 . . . . . . . . . . . .
Sept.1 . . . . . . . . . . . . . . .. 386 00 11 00 9 50 1 50 . . . . . . . . . . . .
Total . . . . . . . . .. 3 7,502 00 3 346 10 8 302 75 3 38 50 $ 23 10


150
COMPTROLLER or PUBLIC ACCOUNTS.
Detailed Collections, Oﬂice Fees, 19154—1916—Contin-ued.


_ . Summary.
Receipts.
Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 7,502 00
Certiﬁcates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' 346 10
Certiﬁed copies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 302 75
Abstracts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 50
Examining records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 10
‘ s ~ u s s | I - u - a o ' n u u a I u u a a c I c o e u y u u u a o o a u 0 c n n a n n c u n a o u a a o o I o o o I$ Disbursements.
September 6, 1916. Deposit warrant No. 80 . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 8,212 45
1 Detailed Collections, Ofﬁce Fees, 1916-1917.
Certiﬁ- Certiﬁed Examining
Date Permits. cates. Copies. Abstracts. Records.
1916
Oct. 1 . . . . . . . . . . . . . .. 8 330 00 $ 58 50 8 13 00 . . . . . . . . . . . . . . . . . . . . . . ..
. Nov. 1.. 370 00 19 00 13 00 . . . . . . . . . . .. 5 50
Deicglé . . . . . . . . . . . . . .. 288 00 15 50 22 50 8 23 00 . . . . . . . . . . ..
Jan. 1 . . . . . . . . . . . . . .. 258 00 16 50 . . . . . . . . . . .. 18 00 . . . . . . . . . . ..
Feb. 1 . . . . . . . . . . . . . .. 310 00 13 98 3825 22 50 . . . . . . . . . . ..
Mar. 1 . . . . . . . . . . . . . .. 334 00 14 50 12 00 58 00 5 00
April 1 . . . . . . . . . . . . . .. 396 00 24 50 21 00 3 00 5 90
May 1 . . . . . . . . . . . . . .. 360 00 4 00 00 11 50 4 00
June 1 . . . . . . . . . . . . . .. 1,552 00 39 00 . . . . . . . . . . .. 14 00 . . . . . . . . . . ..
July 1 . . . . . . . . . . . . . .. 1,968 00 22 50 5 00 1 50 . . . . . . . . . . ..
Aug. 1 . . . . . . . . . . . . . .. 366 00 27 50 6 00 1 50 5 00
Sept. 1 . . . . . . . . . . . . . .. 272 00 8 00 . . . . . . . . . . .. 7 60 2 50
Total . . . . . . . . .. 8 6.804 00 3 263 48 8 138 75 8 160 60 $ 27 90
_ Summary.
Receipts.
Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 6,804 00
Certiﬁcates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263 48
‘ Certiﬁed copies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138 75
Abstracts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160 60
Examining records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 0
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 7,394 73
Disbursements.
September 1, 1917. Deposit warrant No. 3570 . . . . . . . . . . . . . . . . . . . . . . . . . .8 7, 100 73
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 294 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . ..8 7,394 73
Detailed Collections, Oﬂice Fees, Fiscal Years Ending August 31, 1915, 1916, and 1917.


Certiﬁ- Certiﬁed Examining
Year. Permits. cates. Copy. Abstracts. Records. Blanks
1915 . . . . . . . . . . . . . . .. 8 6,460 00$ 268 47$ 147 25$ 21 50$ 6 00$ 0 25
1916 . . . . . . . . . . . . . . .. 7,242 00 346 10 296 75 38 50 23 10 . . . . . . . . ..
1917 . . . . . . . . . . . . . . .. 6,804 00 263 48 ' 138 75 160 60 27 90 . . . . . . . . ..
Total . . . . . . . .. $20,506 00 $ 878 05 8 582 75 S 220 60 $ 57 00 8 0 25
_ Summary Above Three Years.
Receipts.
Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 20,506 00
Certiﬁcates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 878 05
Certiﬁed copies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 582 75
Abstracts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . 220 60
Examining records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 00
Blanks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Total . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 22,244 65
Disbursements. _
September 7, 1915. By deposit warrant N o. 111 . . . . . . . . . . . . . . . . . . . . . . .3 6, 637 47
September 6, 1916. By deposit warrant No. 80 . . . . . . . . . . . . . . . . . . . . . . . 8, 212 45
Se tember 1, 1917. By deposit warrant No. 3570 . . . . . . . . . . . . . . . . . . . . . . . 7, 100 73
Ba ance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 294 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 22,244 65
COMPTROLLER OF PUBLIC ACCOUNTS.
151
Statement of Receipts and Disbursements of State Money by the Comptroller From
September 1, 1914, to August 31, 1917.

Receipts.
Fiscal Year. Amount.
l
Unorganized County Taxes.
1914—1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 7,652 62
1915—1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 30,615 31
1916—1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34,390 35
Special Collections.
1914—1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1915—1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. *31 ,311 75
1916-1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. *78,107 84
N onresidents, organized counties.
9 4~1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,929 97
1915—4916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,901 75
1916—1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,335 11
Office fees.
1914—1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,637 47
1915—1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. I 7,100 73
1916—1917 . . . . . . . . . . . . . . ..' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,212 45
Occupation taxes.
1914—191 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,457 43
1915—1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,090 95
1916—1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,886 76
Unorganized county taxes overpaid to Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 242,630 59


*Itemization of these collections in tabulation next following.


Disbursements.
Date. Deposit Amount.
Warrant
No.
Mar. 24. 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 107 3 872 26
Mar. 24, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 108 404 16
Mar. 24. 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 29 88
Mar 24, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 110 179 04
May 11, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2323 5,157 43
July 22, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2917 30 00
Sept. 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 108 1,682 78
Sept. 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 111 6,637 47
Sept. 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 28 2,590 92
Sept. 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 62 1
Sept. 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 1,100 74
Sept. 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 97 47
Sept. 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13 67 96
Se t. 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 112 .929 97
Fe . 21, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 79 5,779 66
Feb. 21, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 80 ,138 89
Feb. 21. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 81 521 93
Feb. 21, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 82 60 83
Mar. 7, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1767 5,586 76
May 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2410 50,000 00
July 17, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3089 300 00
Sept. 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 1,817 58
Sept. 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 1,970 72
Sept. 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 27 66
Sept. 6. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 470 37
Sept. 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 220 90
Sept. 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 8,054 97
Sept. 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 80 8,212 45
Sept. 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 81 8,335 11
Sept. 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 82 20,844 83
Sept. 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 83 3,559 37
Sept. 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 84 10,528 84
Sept. 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 .703 64
Oct. 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 587 300 00
Mar. 1, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1759 5,490 95
Mar. 30, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 86 5,481 71
Mar. 30, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 87 4,352 44
Mar. 30, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 88 181 56
Mar. 30, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 89 214 12
Mar. 30, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 90 607 67
July 30, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3229 300
Aug. 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3569 7,915 56
152
COMPTROLLER OE PUBLIO ACCOUNTS.
Statement of Receipts and Disbursements of State Money by the Comptroller From
September 1, 1914, to August 31, 1917—Continued.
Disbursements—Continued.
Deposit
Date Warrant Amount.
0.
Aug 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3570 7,100 73
Aug 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3571 5,901 75
Aug. 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3573 31,311 75
Aug. 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2374 7.84331
Aug. 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 199 1,845 42
Aug. 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 200 1,474 58
Aug. 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 201 616 17
Aug. 31. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 202 4 40
Aug. 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 203 4 45
Aug. 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 204 74 01
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 242,630 59
Overpaid to Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10
Itemization of Special Collections of $31,311.75 and $78,107.84 in Tabulation Above.
Dec 13, 1915. Steve L. Bennett, Tax Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 2,000 00
Dec 13, 1915. N. W. Hampton, Ex-Tax Collector . . . . . . . . . . . . . . . . . . . . . . . . . 6 80
Jan 21, 1916. W. E. Elliott, Tax Collector. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,043 21
Jan 26, 1916. K. L. Druesdow, Tax Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46,181 51
Jan 26, 1916. Lon Morgan, Tax Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,613 31
Aug. 21 , 1916. J. D. Powell, Ex-Tax Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,263 01
Oct 12, 1916. J. A. Bordages, Tax Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 742 90
Oct 23, 1916. T. S. Brite, Tax Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 359 48
Nov 8, 1916. J. B. Farris, Sheriff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 536 00
Feb 12, 1917. H. L. Yates, Delin uent Collector . . . . . . . . . . . . . . . . . . . . . . . . . . 2,670 44
Feb 13, 1917. Sam Farquar, Ex- ax Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,772 07
Mar. 26, 1917. W. T. Parker, Ex-Tax Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . 538 38
April 24, 1917. W. I. Watson, Ex-Tax Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,750 00
May 23, 1917. H. M. Skelton, Delinquent Collector . . . . . . . . . . . . . . . . . . . . . . . . 2,000 00
May 29, 1917. H. L. Yates, Delinquent Collector . . . . . . . . . . . . . . . . . . . . . . . . . . 1,500 25
June 7, 1917. H. M. Skelton, Delinquent Collector . . . . . . . . . . . . . . . . . . . . . . . . 1 ,443 _ 82
July 2, 1917. W. W. Skelton, Tax Collector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148 56
July 31, 1917. Emma C. Lavender, District Clerk . . . . . . . . . . . . . . . . . . . . . . . 506 95
Aug. , 1917. F. D. McMahan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146 25
Aug. 22, 1917. J. B. Farris. Sheriﬁ‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 196 65
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 109,419 59
Receipts and Disbursements by the Month, and Also the Average Monthly Balance Carried
in the Banks of Austin, for the Years 1914 to 1917.


Date. Receipts. Disbursements. Balance.
1915
January . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 13,303 70 . . . . . . . . . . . . .. 13,303 70
February . . . . . ., . . . . . . . . . . . . . . . . . . . . . . . . . . 338 33 . . . . . . . . . . . . . . 13,642 03
March....~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,179 268 1,485 34 1 ,335 95
April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,419 08 . . . . . . . . . . . . .. 15,755 03
May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,130 81 . . . . . . . . . . . . .. 17.737 41
June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,640 99 . . . . . . . . . . . . .. 19,378 40
July . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 763 12 300 00 19,841 52
August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 542 59 . . . . . . . . . . . . . . 20,384 11
1915—16
September 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 128 00 19,734 72 777 39
September . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,390 38 . . . . . . . . . . . . . . 3,167 77
October . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 17 . . . . . . . . . . . . . . 3,854 94
ovember . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,732 30 . . . . . . . . . . . . . . 6,587 24
December . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,680 08 . . . . . . . . . . . . . . 3,267 2
January . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85,631 72 . . . . . . . . . . . . . . 108,899 04
February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .275 14 11,047 31 9,126 87
March . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,465 63 5,586 76 101,005 74
ADI‘ll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,504 52 . . . . . . . . . . . . .. 102,510 26
May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,287 65 50,000 00 54,797 91
June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,968 58 . . . . . . . . . . . . . . 58,766 49
July . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,323 12 300 00 59,789 61
August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,720 22 67,998 44 511 39
1916-1917
September . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 455 36 . . . . . . . . . . . . . . 966 75
October . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,046 98 300 00 2,713 73
November . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.937 86 . . . . . . . . . . . . . . 7,651 59
CoMPTRoLLEP. 0P PURLio AoooUNTs.
153
Receipts and Disbursements by the Month, and Also the Average Monthly Balance Carried
in the Banks of Austin, for‘ the Years 1914 to 1917—Continued.

Date, Receipts. Disbursements. Balance.
December . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,307 21 . . . . . . . . . . . . . . 16,958 80
January . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17,286 51 . . . . . . . . . . . . .. 34,245 31
February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,473 35 . . . . . . . . . . . . . . 41,718 66
Marc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 70,691 18 16,328 45 32,459 39
April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17.527 12 . . . . . . . . . . . . .. 49,986 51
May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .658 75 . . . . . . . . . . . . . . 58,645 26
June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,058 56 . . . . . . . . . . . . .. 62,703 82
July . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,761 03 300 00 64,164 85
August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 732 68 . . . . . . . . . . . . . . 64,897 53
August 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64,092 14 805 39
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. S 307,048 98 $ 237,473 16
Average monthly balance carried in banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1 37,298 51

W-280, Appropriation $500.00.
. Traveling Expenses for Comptroller or Representative September 1, 1914, to August 31, 1915.


Comptroller
Date. Voucher or Repre- Purpose Expended. Amount.
No. sentative.
Sept. 5, 1914 969 C. C. Quillin... Austin to Fort 7Worth . . . . . . . . . . . .. $ 5 90
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Fort Worth to Colorado . . . . . . . . . . . 5 91
Pullman . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
Colorado to Abilene . . . . . . . . . . . . . . 2 35
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
Abilene to Haskell . . . . . . . . . . . . . . . . 1 65
I otel . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
Haskell to Abilene . . . . . . . . . . . . . . . . 1 65
Abilene to Fort Worth . . . . . . . . . . . . 3 54
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Supper at Abilene . . . . . . . . . . . . . . . . 75
Breakfast at Fort Worth . . . . . . . . . . 75
Fort \Vorth to Austin . . . . . . . . . . . . . 5 90
Dinner on diner . . . . . . . . . . . . . . . . . . 1 00
$ 41 65
Sept. 23, 1914 2122 W. P. Lane. . . . Austin to Marlin and return . . . . . . . 3 6 50
. leeper . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Supper and hack hire . . . . . . . . . . . . . 1 00
10 00
Oct. 1, 1914 3287 John L. English To Marlin and return . . . . . . . . . . . .. $ 5 15
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
8 15
Dec 2. 1914 10096 Ike N. Heartsell San Antonio to Austin . . . . . . . . . . .. s 2 35
Board at San Antonio . . . . . . . . . . . . . 3 50
Car fare . . . . . . . . . . _. . . . . . . . . . . . . . . 25
Certiﬁed copy of original petition. .. 5 50
11 60
Dec. 28, 1914 11996 Louise Cope. . . Austin to San Antonio and return. . 55 4 70 4 70
Dec. 31, 1914 12252 Ike N. Heartsell Austin to San Antonio . . . . . . . . . . .. 3 4 25
- Dinner and supper . . . . . . . . . . . . . . . . 3 00
Car fare and cab . . . . . . . . . . . . . . . . . 1 60
Certiﬁed copy of petition . . . . . . . . . . 5 50
14 35
Jan. 1, 1915 13493 Ike N. Heartsell Austin to San Antonio and return. . 8 4 US . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
8 45
Jan- 18, 1915 14452 Ike N. Heartsell Austin to San Antonio and return. . $ 4 70
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Cab and street car fare . . . . . . . . . . . . 60 _
- 5 9o
154
CoMPTnoLLnn or PUBLIo ACCOUNTS.
Traveling Expenses for Comptroller or Representative, September 1, 1914, to August 31, 1915 .
W-280, Appropriation $500.00—Continued.

Com troller
Date. Voucher or epre- Purpose Expended. Amount. '
No. sentative.
Feb. 4, 1915 17043 H. B. Terrell. . Austin to Galveston and return. . . . $12 80
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 10
Hotel at Houston . . . . . . . . . . . . . . . . 1 25
i 31 15
June 18, 1915 303.01 C. C. Quillin. . . Austin to San Antonio and return. . 8 4 80
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
Car fare . . . . . . . . . . . . . . . . . . . . . . . . . 50
11 30
June 18, 1915 30386 A. T. Barrett... Austin to San Antonio and return. . 8 3 45
Hotel—Gunter . . . . . . . . . . . . . . . . . . . 6 00 ,
9 45
June 22, 1915 30521 N. A. Ensor. . . Ausctin to San Antonio and return. . 8 g o . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cab hire . . . . . . . . . . . . . . . . . . . . . . . . 50
l 10 75
June 23, 1915 30634 H. B. Terrell. . StamDS.-.._ . . . . . . . . . . . . . . . . . . . . .. $ 1 00
Stenographic help . . . . . . . . . . . . . . . . 3 00
Cafe service . . . . . . . . . . . . . . . . . . . . . . 3 25
Telephone . . . . . . . . . . . . . . . . . . . . . . . 1 65
Cafe service . . . . . . . . . . . . . . . . . . . . . 2 75
Hotel in San Antonio . . . . . . . . . . . . . 16 00
Ticket to Aust1n.. . ._ . . . . . . . . . . , .. 2 35
Cab ‘fare—San Antonlo and Austin. 75
Austin to Waco . . . . . . . . . . . . . . . . . . 3 25
Pullman . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
Cafe service . . . . . . . . . . . . . . . . . . . . . 2 25
Waco to Cameron . . . . . . . . . . . . . . . . 1 65
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
Rockdale to Austin . . . . . . . . . . . . . . . 1 85
44 25
Julyz'lg, 1915 32939 H, B, TerrelL, , Austin to Waco and return. . . . . . . . 3 6 50
Pullman . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
Cab fareawaco . . . . . . . . . . . . . . . . . . 1 00
Cafe service and three extra meals
_ at Waco . . . . . . . . . . . . . . . . . . .. 18 50
Jltney at Austin . . . . . . . . . . . . . . . . . . 25
l 27 75
July 22, 1915 33249 R. B. Humph- To Dallas and return . . . . . . . . . . . .. $12 50
reys. Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 1 40
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 50
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
Hack fare . . . . . . . . . . . . . . . . . . . . . . . 50
Telephone and telegraph . . . . . . . . . . 57
29 47
Aug. 5,!1915 34692 H. B. TerrelL. . Austin to Waco . . . . . . . . . . . . . . . . .. 3 3 25
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 55
Cab fare . . . . . . . . . . . . . . . . . . . . . . . . 50
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 50
Waco to Cameron . . . . . . . . . . . . . . . . 1 65
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
Car fare . . . . . . . . . . . . . . . . . . . . . . . . . 50
ot . . . . . . . . . . . . . . . ._ . . . . . . . . . . . 3 00
Cameron to San Antonio . . . . . . . . . . 5 30
eals . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 55
Cab fare . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
Lunch at Yoakum . . . . . . . . . . . . . . . . 85
Stenographic help . . . . . . . . . . . . . . . . 2 00
Telephone and telegrams . . . . . . . . . . 2 15
San Antonio to Houston . . . . . . . . . . 6 30
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Cab fare . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 50
Breakfast at Yoakum . . . . . . . . . . . . . 70
Houston to Galveston . . . . . . . . . . . . . 2 00
eals . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 40
Car fare . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
0t . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 00
Telegrams and telephone . . . . . . . . . . 1 35


COMPTROLLER OF PUBLIC ACCOUNTS.
155
I
Traveling Expenses for Comptroller or Representative, September 1, 1914, to August 31, 1915.
W-280, Appropriation $500.00—Continued.


. Comptroller
Date. Voucher or Repre- Purpose Expended. Amount.
N o. sentative.
Lunch and car fare . . . . . . . . . . . . . . . 1 00
Stenographic help . . . . . . . . . . . . . . . . 3 00
Hotel at Houston . . . . . . . . . . . . . . . . . 3 50
Cab fare . . . . . . . . . . . . . . . . . . . . . . . . . 75
Houston to Austin . . . . . . . . . . . . . . . . 4 95
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Car fare . . . . . . . . . . . . . . . . . . . . . . . . . 20
v _ 90 35
Aug. 9, 1915 34875 L. W. Tittle. . . Austin to Houston and return . . . . . . 8 9 90
ullman . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
15 90
Aug. 16, 1915 35359 J. C. Kirby. . . . Austin to Fort Worth and return. . . $11 80
, Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Meals. , . . . . . . . . . . . . . . . . . . . . . . . . . 90
16 70
Aug. 23, 1915 35696 B. M. Harding. No voucher in ﬁle . . . . . . . . . . . . . . . .. $11 80 11 80
Aug. 31, 1915 35865 H. B. Terrell... Waco to Dallas . . . . . . . . . . . . . . . . . . 3 05
Cab fare. . ..- . . . . . . . . . . . . . . . . . . .. 50
Auto hire, Dallas . . . . . . . . . . . . . . . . . 4 50
Telegrams and telephone . . . . . . . . . . 3 75
Cab fare, Dallas . . . . . . . . . . . . . . . . . . 1 50
Dallas to Austin . . . . . . . . . . . . . . . . . . 6 30
Pullman . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
Cafe service, 4 days . . . . . . . . . . . . . . . 15 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
Cab at Austin . . . . . . . . . . . . . . . . . . . 50
48 60
Aug. 31 , 1915 35866 Wm. Woodall. . Austin to Dallas and return. . .. . . . . $12 50
' Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 20
Breakfast, Hillsboro . . . . . . . . . . . . . . 70
Dinner at Dallas . . . . . . . . . . . . . . . . . 85
Dallas to Fort Worth and return . . . 1 25
Meals, Dallas . . . . . . . . . . . . . . . . . . . . 1 10 -
Hotel, Dallas . . . . . . . . . . . . . . . . . . . . 2 00
Meals, Dallas . . . . . . . . . . . . . . . . . . . . 2 50
Cab fares . . . . . . . . . . . . . . . . . . . . . . . . 1 00
25 10
Total expended . . . . . . . . . . . . . . . . . . . . .. $477 42
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22 5
$500 00
Recapitulation.
Railroad fares . . . . . . . . . . . . . . . . . . . 8 180 90 By available appropriation . . . . . 3 500 00
Sleeper fares . . . . . . . . . . . . . . . . . . . . 31 65
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . 89 45
Street cars and cabs. . . . . . . . . . . . . 18 80
ot . . . . . . . . . . . . . . . . . . . . . . . . . . 114 35
Telephone and telegrams . . . . . . . . . 30 47
Voucher out of ﬁle . . . . . . . . . . . . . . . 11 80
Balance . . . . . . . . . . . . . . . . . . . . . . . . 22 58
8 500 00 $ 500 00


156
COMPTROLLER OP PURLIO ACCOUNTS.
Traveling Expenses of Comptroller or His Representatives When Necessa
Tax Collectors’ Accounts, or on Other Oﬂicial Business.
X-338, Appropriation $800.00.
i'y to Check Up


Comptroller
Date, Voucher or Repre- Purpose Expended. Amount-
No. scntatlve. .
_ , 1915 4167 H. B. Terrell.. . Austin to Waco . . . . . . . . . . . . . . . . . . 8 3 25
Oct 8 To West and return . . . . . . . . . . . . . . 1 00
To HlllSbOI‘O and return . . . . . . . . . . . 1 80
Waco to Austin . . . . . . . . . . . . . . . . . . 3 25
Pullman seat . . . . . . . . . . . . . . . . . . . . 55
Pullman seat . . . . . . . . . . . . . . . . . . . . 55
Hotel and room, four days . . . . . . . , . 8 00
Cafe service . . . . . . . . . . . . . . . . . . . . . 10 50
Cab, Waco . . . . . . . . . . . . . . . . . . . . . . 50
Cab, Hillsboro . . . . . . . . . . . . . . . . . . . 50
Cab service . . . . . . . . . . . . . . . . . . . . . . 5O
Cab, Austin . . . . . . . . . . . . . . . . . . . . . 50
J itney at Austin . . . . . . . . . . . . . . . . . . 25
a $ 31 15
, 915 9108 H. B. Terrell. . Austin to Waco . . . . . . . . . . . . . . . . . . $ 3 25
Oct‘ 10 1 Waco to Austin . . . . . . . . . . . . . . . . . . 3 25
Pullman seat . . . . . . . . . . . . . . . . . . . . 55
Pullman fare . . . . . . . . . . . . . . . . . . . . . 50
Hotel and cafe, three days . . . . . . . . . 13 50
Jitney at Austin . . . . . . . . . . . . . . . . . . 25
Cab at. Waco . . . . . . . . . . . . . . . . . . . . 50
Cab at Waco . . . . . . . . . . . . . . . . . . . . . 50
J ltney at Austin . . . . . . . . . . . . . . . . . . 25
23 55
. 91 039 H_ B, Terrell“ _ Austin to Waco . . . . . . . . . . . . . . . . . . $ 3 25
Nov 16’ 1 5 11 Waco to Austin . . . . . . . . . . . . . . . . .. 3 25
Pullman seat . . . . . . . . . . . . . . . . . . . . . 55
Pullman seat . . . . . . . . . . . . . . . . . . . . 55
Hotel and cafe, three days . . . . . . . . . 12 75
Dinner on diner, one extra . . . . . . . . . 2 20
Telegrams . . . . . . . . . . . . . . . . . . . . . .. 1 60
Telephone calls . . . . . . . . . . . . . . . . . . . 2 25
Rent on typewriter . . . . . . . . . . . . . . . 1 00
CabatWaco.....~ . . . . . . . . . . . . . .. 50
Cab 'fare . . . . . . . . . . . . . . . . . . . . . . . . 5O
Stamps . . . . . . . . . . . . . . . . . . . . . . . .. 1 20
. 29 60
. ‘ 19 5 20972 H_ B_ Tel-Tenn Austin to San Antonio . . . . . . . . . . .. $ 2 35
Dec 27 1 San Antonio to Austin . . . . . . . . . . . . 2 35
Pullman seat . . . . . . . . . . . . . . . . . . . . 40
Pullman seat . . . . . . . . . . . . . . . . . . . . 40
Supper on diner . . . . . . . . . . . . . . . . . . 1 00
Hotel and cafe service . . . . . . . . . . . . . 6 25
Telephone . . . . . . . . . . . . . . . . . . . . . .. 1 45
Auto service . . . . . . . . . . . . . . . . . . . . . 3 00
Cab at Austin . . . . . . . . . . . . . . . . . . . . 50
Cab at San Antonio . . . . . . . . . . . . . . 50
Cab to depot . . . . . . . . . . . . . . . . . . . . 50
Cab at Austin . . . . . . . . . . . . . . . . . . . . 50
Mileage b'ook . . . . . . . . . . . . . . . . . . . . 25 00
. 44 20
n_ , 21941 H, B, Terrell__ , Pullman fare to Houston. . .. . . . . . . . $ 2 00
‘Ta 15 1916 Pullman fare to Austin . . . . . . . . . . . . 2 00
Breakfast . . . . . . . . . . . . . . . . . . . . . . . . 90
Dinner . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Su per . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Ca fare, Houston . . . . . . . . . . . . . . . . 5O
gall; tq ‘riepot . . . . . . . . . . . . . . . . . . . .
u 1n . . . . . . . . . . . . . . . . . . .
a a st ‘ 8 15
n. , 1916 21941 H. B. Terrell.. . Pullman seat at San Antonio... . . . . $ 0 40
Ja 16 . Pullman seat to Austin . . . . . . . . . . . . 40
Hotel bill, two days . . . . . . . . . . . . . . . 4 00
Dinner on diner . . . . . . . . . . . . . . . . . . 1 10
Breakfast . . . . . . . . . . . . . . . . . . . . . . . . 90
éiunch . . . . . . . . . . . . . . . . . . . . . . . . . .
upper . . . . . . . . . . . . . . . . . . . . . . . . . .
Auto service . . . . . . . . . . . . . . . . . . . . . 3 50
Telephone service . . . . . . . . . . . . . . . . 65
Cab, San Antonio . . . . . . . . . . . . . . . . 50
Cab at depot . . . . . . . . . . . . . . . . . . . . 50
Cab at Austin . . . . . . . . . . . . . . . . . . . . 50


Texas scrip used . . . . . . . . . . . . . . . . . .
o a o o Q 0


14 15
COMPTROLLER or PURLio AoeoUNTs. 157
Traveling Expenses of Comptroller or his Representative When Necessary to Check UP T8!
Collectors’ Accounts, or on Other Official Business. X-338, Appro-
priation $800.00—Continued.


Comptroller
Date. Voucher 0r Renre- Purpose Expended. Amount.
No. sentative.
1916 30917 H. B. TerrelL. . Austin to Waco . . . . . . . . . . . . . . . . . . 3 25
Ma“ 16' Waco to Dallas . . . . . . . . . . . . . . . . . . 2 95
To Corsicana . . . . . . . . . . . . . . . . . . . . 1 30
To Tyler, scrip used . . . . . . . . . . . . . . . . . . . .
To Waco . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Waco to Austin . . . . . . . . . . . . . . . . . . 3 25
Pullman seat . . . . . . . . . . . . . . . . . . . . 55
Pullman seat . . . . . . . . . . . . . . . . . . . . 25
Pullman seat . . . . . . . . . . . . . . . . . . . . 50
Pullman seat . . . . . . . . . . . . . . . . . . . . 55
Hotel and cafe service, eight days. . 28 00
Telegraph and telephone . . . . . . . . . . 2 65
Telegram . . . . . . . . . . . . . . . . . . . . . . . . 25
Telegram . . . . . . . . . . . . . . .~ . . . . . . . . . 65
, Cab at Waco . . . . . . . . . . . . . . . . . . . . 50
Cab at Waco . . . . . . . . . . . . . . . . . . . . 50
Cab at Dallas . . . . . . . . . . . . . . . . . . . . ' 50
Cab to depot . . . . . . . .’. . . . . . . . . . . . 50
Cab at Waco . . . . . . . . . . . . . . . . . . . . 50
Cab to depot . . . . . . . . . . . . . . . . . . . . 50
Auto service . . . . . . . . . . . . . . . . . . . . . 4 00
Auto service . . . . . . . . . . . . . . . . . . . . . 1 00
J itney service . . . . . . . . . . . . . . . . . . . . 3 50
Transfer . . . . . . . . . . . . . . . . . . . . . . . . 25
60 90
April 7, 1916 34349 H- B- TerrelL- - To San Antonio and return . . . . . . . . 3 4 70
Pullman seat both ways . . . . . . . . . . . 80
Hotel and cafe service, two days. . . 7 50
Auto service, San Antonio . . . . . . . . . 3 00
Cabfaretwoways................ 100
Austin to Cameron and return. . . . . 4 40
Pullman seat . . . . . . . . . . . . . . . . . . . . 35
Hotel and cafe two days . . . . . . . . . . 3 00
$24 75
Less scrip, one way... . . . . . . . . . . . . 2 35
22 40
2 , 1916 41358 H- B- Terrell--- Austin to San Antonio . . . . . . . . . . .. s 2 35
May 9 San Antonio to Austin . . . . . . . . . . . . 2 35
Cab fare, San Antonio . . . . . . . . . . . . 50
Cab fare. . . . . . . . . . . . . . . . . . . . . . . . 50
Hotel and cafe, four days . . . . . . . . . . 18 00
Auto service . . . . . . . . . . . . . . . . . . . . . 4 50
J itney service . . . . . . . . . . . . . . . . . . . . 2 00
Telephone . . . . . . . . . . . . . . . . . . . . . . . 50
Rent on typewriter . . . . . . . . . . . . . . . 1 00
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Street car fare . . . . . . . . . . . . . . . . . . . 20
$33 00
Less scrip used . . . . . . . . . . . . . . . . . . . 4 70
28 30
A , , 1916 48758 H- B- Terrell--- Austin to San Antonio . . . . . . . . . . .. s 2 35
us 10 San Antonio to Austin . . . . . . . . . . . . 2 35
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Hotel and cafe, two days . . . . . . . . . . 9 00
Auto, inspecting saloons . . . . . . . . . . . 4 50
Telephone service . . . . . . . . . . . . . . . . 30
J itney service . . . . . . . . . . . . . . . . . . . . 25
Cab fare . . . . . . . . . . . . . . . . . . . . . . . . 50
$20 55
Less scrip used . . . . . . . . . . . . . . . . . . . 4 70
15 85
Aug. 10, 1916 48854 H. B. Terrell... Houston and return (excursion). . . . $ 6 20
To Galveston and return . . . . . . . . . . 2 00
Pullman fare . . . . . . . . . . . . . . . . . . . . . 2 00
Pullman fare . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel and cafe, four days . . . . . . . . . . 16 50
Auto, Galveston-Beach saloons. . . . . 2 75
Auto service, Houston . . . . . . . . . . . . 3 50
Jitney, Houston . . . . . . . . . . . . . . . . . . 25
Cab fare . . . . . . . . . . . . . . . . . . . . . . . . 50

35 70
158 COMPTROLLER or PUBLIC ACCOUNTS.
Traveling Expenses of Comptroller or His Representatives When Necessary to ChecklUp Tax
Collectors’ Accounts, or on Other Oﬂicial Business. X-338, Appro- '
priation $800.00—Continued.


Comptroller
Date. Voucher or Repre- Purpose Expended. Amount.
N o. sentative.
Au . 1, ‘1916 49344 H. B. Terrell... To Cameron and return . . . . . . . . . .. 8 4 40
g 1 Seat in Pullman both ways . . . . . . . . 70
Hotel and cafe serv1ce, two days. . . 4 00
Bus at Cameron . . . . . . . . . . . . . . . . . . 50
_ $ 9 60
Less scrip used . . . . . . . . . . . . . . . . . . . 4 40
l 5 20
. 28, 1916 126 H. B. Terrell. . Waco to Tyler . . . . . . . . . . . . . . . . . . . $ 3 90
Aug To Rusk . . . . . . . . . . . . . . . . . . . . .. 1 55
Rusk to Jacksonville . . . . . . . . . . . . . . 45
Jacksonville to Austm . . . . . . . . . . . . . 6 25
Pullman seat . . . . . . . . . . . . . . . . . . . . 75
Pullman seat . . . . . . . . . . . . . . . . . . . . . 1 05
Hotel and cafe service . . . . . . . . . . . . . 6 00
Cab fare to depot . . . . . . . . . . . . . . . . 25
Cab at Tyler . . . . . . . . . . . . . . . . . . . . 50
_ _ _ $20 70
Less scrip, Jacksonville to Austin. . . 6 25
' - 14 45
1 39320 H. B. Tcrrell..... Houston to Galveston and return. . . $ 2 00
May 5’ 19 6 Pullman fare to Houston . . . . . . . . . . 2 00
Hotel and cafe, six days . . . . . . . . . . . 24 00
Auto service . . . . . . . . . . . . . . . . . . . . . 3 50
Auto service . . . . . . . . . . . . . . . . . . . . . 4 50
Auto service . . . . . . . . . . . . . . . . . . . . . 4 00
Telephone service . . . . . . . . . . . . . . . . 50
Telephone service . . . . . . . . . . . . . . . . 20
Cab fare Houston, two ways . . . . . . . 1 00
Cab fare, Galveston . . . . . . . . . . . . . . 50
Cab fare, Galveston. . ._ . . . . . . . . . . . 50
Checking and transferring baggage. 35
Street car fare . . . . . . . . . . . . . . . . . . . 10
Street car fare . . . . . . . . . . . . . . . . . . . 15
Baggage and street car . . . . . . . . . . . . 30
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . 50
,2‘, 44 10
' 35368 J. C. Kirby. . . . Railroad fare Archer City and return 19 02
AP n1 13’ 1916 Hotel and meals . . . . . . . . . . . . . . . . . . 8 75
Trunk carry records . . . . . . . . . . . . . . 8. 00
35 77
April 26, 1916 37340 J.§C. Kirby.. .. Sleeper fare . . . . . . . . . . . . . . . . . . . . .. $ 3 50 3 50
l 1*"
10330 Claude Miller. . Austin to Waco . . . . . . . . . . . . . . . . . . $ 3 25
NW‘- 8’ 1915 Waco to Austin . . . . . . . . . . . . . . . . .. s 25
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel . . . . . .' . . . . . . . . . . . . . . . . . . . . . 2 00
Supper . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Breakfast . . . . . . . . . . . . . . . . . . . . . . . . 40
Dinner . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Supper._ . . . . . . . . .' . . . . . . . . . . . . . . . . 60
Breakfast . . . . . . . . . . . . . . . . . . . . . . . . 55
Dinner . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Supper . . . . . . . . . . . . . . . . . . . . . . . . . . 1 05
Breakfast . . . . . . . . . . . . . . . . . . . . . . . . 50
Dinner . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Supper . . . . . . . . . . . . . . . . . . . . . . . . 80
Breakfast . . . . . . . . . . . . . . . . . . . . . . . . 50
Dinner . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Telephone call . . . . . . . . . . . . . . . . . . . 71
glack fare . . . . . . . . . . . . . . . . . . . . . . .
1tne . . . . . . . . . . . . . . . . . . . . . . . . . . .
y r 23 41
Dec. 11, 1915 15905 L. B. Smilie. . . . Round tri to Houston. ._. . . . . . . . . . 8 6 60
Sleeper, ouston to Austm . . . . . . . . 2 00
Hotel, three days . . . . . . . . . . . . . . . . . 3 75
lgIealfs . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
us are . . . . . . . . . . . . . . . . . . . . . . . .. .
- 15 95

COMPTROLLER OF PUBLIC ACCOUNTS. 159
Traveling Expenses of Comptroller or His Representatives When'jNecessary to Check Up Tax
Collectors’ Accounts, or on Other Ofﬁcial Business. X-338, Appro-
priation $800.00—Continued.


' Comptroller
Date. Voucher or Repre- Purpose Expended. Amount.
No. sentative.
Aug. 21, 1916 49261 A. W. Taber. . . Austin to Galveston and return. . . . 8 8 55
Hotel Galveston, two days . . . . . . . . . 6 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 75
- 20 30
Aug. 15, 1916 49263 A. T. Barrett... Austin to Galveston and return. . . . $ 8 55
Hotel Galveston, three days . . . . . . . 6 50
Meals Galveston, eight . . . . . . . . . . . . 6 00
21 05
Aug. 23, 1916 50425 L. W. Tittle. . . Austin to Texarkana . . . . . . . . . . . . . . $10 45
Texarkana to Mt. Vernon . . . . . . . . . 2 15
Mt. Vernon to Mt. Pleasant . . . . . . . 45
Mt. Pleasant to Waco . . . . . . . . . . . . . 5 90
Waco to Austin . . . . . . . . . . . . . . . . . . 3 25
Pullman seat . . . . . . . . . . . . . . . . . . . . l 45
Hotel, Texarkana . . . . . . . . . . . . . . . . 1 50
Dinner on diner . . . . . . . . . . . . . . . . . . 1 25
Supper on diner . . . . . . . . . . . . . . . . . . 85
Two meals . . . . . . . . . . . . . . . . . . . . . . . 1 00
Two meals . . . . . . . . . . . . . . . . . . . . . . . 1 00
Supper and room . . . . . . . . . . . . . . . . . 1 00
30 25
Sept. 9, 1915 833 L. W. Tittle. . . Austin to Fort Worth . . . . . . . . . . . . . $ 5 90
Fort Worth to Dallas . . . . . . . . . . . . . 70
Dallas to Austin . . . . . . . . . . . . . . . . . . 6 25
Hotel bill . . . . . . . . . . . . . . . . . . . . . . . . 2 50
Supper . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Three meals . . . . . . . . . . . . . . . . . . . . . 1 90
Two bus fares . . . . . . . . . . . . . . . . . . . . 50
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
—~——- 20 25
Nov. 9, 1915 10598 L. W. Tittle. . . Austin to Dallas . . . . . . .._ . . . . . . . . . . $ 6 25
Dallas to Texarkana, railroad fare
and sleeper . . . . . . . . . . . . . . . . .. 7 65
Texarkana to Boston . . . . . . . . . . . . . 65
Boston to Texarkana . . . . . . . . . . . . . 65
Texarkana to Dallas, railroad fare
_ and sleeper . . . . . . . . . . . . . . . . .. 7 65
Railroad fare and sleeper, Dallas to '
Austin. . . . . . . . . . . . . . . . . . . . . . 8 25
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Breakfast and dinner . . . . . . . . . . . . . 80
Three meals . . . . . . . . . . . . . . . . . . . . . 2 00
Three meals . . . . . . . . . . . . . . . . . . . . . 1 90
Hotel bill . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Two bus fares . . . . . . . . . . . . . . . . . . . 50
Supper on diner . . . . . . . . . . . . . . . . . . 1 00
Supper . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Two bus fares . . . . . . . . . . . . . . . . . . . . 50
41 30
Mali 10» 1916 29759 L. W. Tittle. . . Austin to Houston . . . . . . . . . . . . . . . . $ 4 95
- Houston to Austin . . . . . . . . . . . . . . . . 4 95
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 l5
Meals . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 85
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Supper . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Transfers . . . . . . . . . . . . . . . . . . . . . . . . 50
. 25 05
Sept. 26, 1915 3037 L. W. Tittle. . . Austin to Fort Worth . . . . . . . . . . . . . $ 5 90
. Fort Worth to Dallas . . . . . . . . . . . . . 70
Dallas to Austin . . . . . . . . . . . . . . . . . . 6 25
Seat in sleeper . . . . . . . . . . . . . . . . . . . 1 00
Sleeper... . .0 . . . . . . . . . . . . . . . . . . . .. 2 00
Supper on diner . . . . . . . . . . . . . . . . . . 85
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 50
Three meals . . . . . . . . . . . . . . . . . . . . . 2 25
Bus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
i 21 70

160 COMPTROLLER or PUBLIC ACCOUNTS.
Traveling Expenses of Comptroller or His RepresentativesWhen Necessary to Check Up Tax
Collectors’ Accounts, or on Other Oﬁicial Business. X-338, Appro-
priation $800.00—Continued.

Comptroller
Date. Voucher or Repre- Purpose Expended. Amount.
No. sentatlve.
Sept. 24, 1915 1883 H. B. Terrell.. . Cab tare, Austin . . . . . . . . . . . . . . . . . $ 0 50
' Austln to San Antonio . . . . . . . . . . . . 2 35
Cab fare, San Antonio . . . . . . . . . . . . 1 00
Cab fare. ._ . . . . . . . . . . . . . . . . . . . . . . 50
San Antonio to Houston. . . . . . . . . .. 6 30
Pullman. . ._ . . . . . . . . . . . . . . . . . . . . . . 65
J itney service, Houston . . . . . . . . . . . 25
Cab fare . . . . . . . . . . . . . . . . . . . . . . . . 50
Ticket to Galveston and return.. . . . 2 00
Cab fare, Galveston_. . . _. . . . . . . . . . . 50
Auto service investlgatmg saloons
in suburbs . . . . . . . . . . . . . . . . . . . 4 00
J itney service . . . . . . . . . . . . . . . . . . . . 25
Telegrams . . . . . ._ . . . . . . . . . . . . . . . . . l 30
Houston to Austin . . . . . . . . . . . . . . . . 4 95
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Jitney at Austin. . . . ._ . . . . . . . . . . . . . 25
Hotel 17th to 2181;, 1ncluding cafe
service . . . . . . . . . . . . . . . . . . . . . . 22 50
c 49 80
Dec. 11. 1915 16067 John W. Round trip, Austin to Houston..... s 6 60
Stewart, Jr. . Bus fare . . . . . . . . . . . . . . . . . . . . . . . . . 25
Room, Cotton Hotel two days. . . . . 3 75
Meals 3 days . . . . . . . . . . _. . . . . . . . . . 3 35
Sleeper, Houston to Austln . . . . . . . . 2 00
r 15 95
D66. 11, 1915 16033 L- W- Tittle- - - Austin to Houston . . . . . . . . . . . . . . . . $ 4 95
Transfer . . . . . . . . . . . . . . . . . . . . . . . . . 25
Supper . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Three meals . . . . . . . . . . . . . . . . . . . . . 2 00
Three meals . . . . . . . . . . . . . . . . . . . . . 2 20
Houston to Austin . . . . . . . . . . . . . . . . 4 95
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel two days . . . . . . . . . . . . . . . . . . . 4 00
21 00
D80- 27, 1915 17535 H- B- T§rrell~ - Voucher out of ﬁle . . . . . . . . . . . . . . . . 47 25
June 24, 1916 43756 L. W. Tittle. . . Voucher out of ﬁle . . . . . . . . . . . . . . . . 25 30
Aug- 21, 1916 49342 J- C. K1rby.. - . Austin to Galveston and return. . . $ 8 55
- Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel and meals . . . . . . . . . . . . . . . . . . 6 25
c 16 80
Should be charged to account X-341
Sept. 9, 1916 1008 M.K.&T.Ry. .. Scrip book . . . . . . . . . . . . . . . . . . . . . .. 25 00
Should be charged to account X-341 -———-
$ 837 33
Balance . . . . . . . . . . . . . . . . . . . . . . . . . 5 85
$ 843 18

Total Amount of Money Spent by Terrell, Tittle, Kirby, Miller, Smilie, Taber and Barrett
for Traveling Expenses.


Date. Volufher Comptroller or Representative. Amount.
0.
Oct. 8, 1915 4167 H. B. Terrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 31 15
Oct. 10, 1915 9108 H. B. Terrell . . . . . . . . . . . . . . . . . . . . .I . . . . . . . . . . . . . . 23 55
Nov. 16, 1915 11039 H. B. Terrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 60
Dec. 27, 1915 20972 H. B. Terrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 20
Jan. 15, 1916 21940 H. B. errell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 15
Jan 16, 1916 21941 H. B. Terrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 15
Mar 16, 1916 30917 H. B. Terrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 60 90
April 7, 1916 34349 H. B. errell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22 40
May 9, 1916 41358 H. B. Terrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 30
Aug 10, 1916 48758 H. B. Terrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 85
Aug , 1916 48852 H. B. Terrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 70
Aug 11, 1916 49343 H. B. Terrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Aug 8. 1916 26 H. B. Terrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 50
May 5, 1916 39320 H. B. Terrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 10
$ 377 75
COMPTROLLER or PUBLIC ACCOUNTS.
161
Total Amount of Money Spent by Terrell, Tittle, Kirby, Miller, Smilie, Taber and Barrett
for Traveling Expenses—Continued.


Date. Vo§cher Comptroller or Representative. Amount
0.
Sept. 9, 1915 833 L. W. Tittle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 20 25
Nov. 9, 1915 10598 L. W. Tittle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 30
Mar. 10, 1916 29759 L. W. Tittle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 05
Aug. 23, 1916 50425 L. W. Tittle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 30 25
Sept. 26 1915 3037 L. W. Tittle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 70
$ 138 55
April 13, 1916 37340 J. C. Kirby . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 35 77
April 26, 1916 35388 J. C. Kirby . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
$ 39 27
Nov. 8, 1915 10330 Claude Miller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 23 41
Dec. 11, 1915 15905 L. B. Smilie . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 95
Aug. 21, 1916 49261 A. W. Taber . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20 30
Aug. 15, 1916 49268 A. T. Barrett . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 05
Terrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 377 75 $ 800 ()0
ittle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 138 55 * 19 16
Kirby . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 27 * 24 02
IVIiller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 41
E>milie . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 95
Taber . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 30 _
Barrett . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 05
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
Vouchers out . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 45
Vouchers charged to wrong account—No. 49342 . . . . . . . . . . 16 80
1008 . . . . . . . . .. 25 00
1883 . . . . . . . . .. 49 80
$ 843 18 8 843 18
*By refund.
Traveling Expenses of Comptroller or his Representatives When Necessary to Check Up
Tax Collectors’ Accounts, or on Other Oﬁicial Business.
Y-319, Appropriation $800.00, September 1, 1916, to August 31, 1917.


Comptroller
Date. Voucher or Repre- Purpose Expended. Amount
No. sentative.
Se t. 1 , 1916 1823 H. B. Terrell... Austin to San Antonio . . . . . . . . . . .. $ 2 35
p 5 San Antonio to Austin . . . . . . . . . . . . 2 35
' Hotel in San Antonio . . . . . . . . . . . . . 10 50
Auto in San Antonio . . . . . . . . . . . . . . 3 50
Telephone no recelpt) . . . . . . . . . . . . 60
Austin to errville . . . . . . . . . . . . . .. 4 50
Kerrville to Austin . . . . . . . . . . . . . . . 4 50
Hotel in Kerrville . . . . . . . . . . . . . . . . 12 00
3 40 30
()ct~ 12, 1916 5288 H_ B, Terrell, , , Austin to San Antonio . . . . . . . . . . .. 8 2 35
San Antonio to DeHanis . . . . . . . . . . 1 75
DeHanis to San Antonio . . . . . . . . . . 1 75
San Antonio to Austin . . . . . . . . . . . . 2 35
Hotel and cafe, ﬁve days . . . . . . . . . . 15 00
Austin to Dallas . . . . . . . . . . . . . . . . . . 6 20
Dallas to Fort Worth and return. . . 1 40
Dallas to Austin . . . . . . . . . . . . . . . . . . 6 20
Pullman . . . . . . . . . . . . . . . . . . '. . . . . . . 1 00
Pullman . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Hack fare . . . . . . . . . . . . . . . . . . . . . . . 50
Hack fare. . . . . . . . . . . . . . . . . . . . . . . 50
J itney service . . . . . . . .- . . . . . . . . . . . . 3 50
Telephone and telegraph . . . . . . . . . . 1 65
Hotel and cafe, three days . . . . . . . . . 13 50
. i 58 65
Oct. 19, 1916 5922 H. B. Terrell... Austin to Granger ._ . . . . . . . . . . . . . .. 8 1 45
Granger to Smithville . . . . . . . . . . . . . 1 85
Flatonla to Giddrngs . . . . . . . . . . . . . . 1 15
Giddlngs' to Austin . . . . . . . . . . . . . . . 1 75
Cab fare in Austin . . . . . . . . . . . . . . . . 25
Pullman fare . . . . . . . . . . . . . . . . . . . . . 1 50
J itney service. . . . . _. . . . . . . . . . . . . . . 25
Hotel and cafe service . . . . . . . . . . . . . 6 00
‘ _ $14 20
Less SCI‘lp used . . . . . . . . . . . . . . . . . . . 6 20


800
162
CoMPrnoLLEn or PUBLIC ACCOUNTS.
Traveling Expenses of Comptroller or His Representatives When Necessary to Check Up Tax
Collectors’ Accounts, or on
Other Otﬁcial Business.
September 1, 1916, to August 31, 1917—Continued.
Y-3l9, Appropriation $800.00,

Com troller


Date. Voucher or epre- Purpose Expended. Amount.
N o. sentative.
Oct. 23, 1916 6139 J. C. Kirby. . . . Hotel and meals . . . . . . . . . . . . _ . . . . .. $12 20
ISDIeeper . . . . . . . . . . . . . . . . . . . . . . . . .. 1 rayage . . . . . . . . . . . . . . . . . . . . . . . . . o
_ 14 45
No railroad fare shown. Account
oﬁicial trip to Archer county
and return.
Oct. 28, 1916 7848 H. B. Terrell, , , Austin to Dallas and return . . . . . . . . 3 8 25
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
ab . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Cab . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Auto service . . . . . . . . . . . . . . . . . . . . . 4 50
Telephone and telegra h . . . . . . . . . . 2 25
Hotel and cafe, three ays . . . . . . . . . 12 00
it 30 00
Oct. 30, 1916 I 7848 H. B. TerrelL. . Austin to Houston . . . . . . . . . . . . . . .. 3 4 95
Houston to Austm . . . . . . . . . . . . . . . . 4 95
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Houston to Galveston and return. . . 2 00
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
ab . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Jitne . . . . . . . . . . . . . . . . . . . . . . .. 25
Auto service (road house). . . . ~. . . . . 4 00
Auto service, Galveston . . . . .' . . . . . . 2 25
Telephone and telegra h . . . . . . . . . . 30
Hotel and cafe, three ays . . . . . . . . . 12 00
$36 20
Less scrip used . . . . . . . . . . . . . . . . . . . 9 90
. , l 26 30
Nov. 15, 1916 10016 H. B. Terrell.. . Austin to San Antonio . . . . . . . . . . . . 3 2 35
San Antonio to Austm . . . . . . . . . . . . 2 35
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Pullman seat. . ._ . . . . . . . . . . . . . . . . . 40
Cab fare . . . . . . . . . . . . . . . . . . . . . . . . 50
Cab fare . . . . . . . . . . . . . . . . . . . . . . . . 50
Auto service . . . . . . . . . . . . . . . . . . . . . 3 75
J itney service . . . . . . . . . . . . . . . . . . . . 25
Telephone . . . . . . . . . . . . . . . . . . . . . . . 40
Hotel and cafe, three days . . . . . . . . . 12 00
i ‘ 22 90
Nov. 15, 1916 10016 H. B. Terrell... Austin to Waco . . . . . . . . . . . . . . . . .. 8 3 25
Waco to Austin . . . . . . . . . . . . . . . . . . 3 25
, Pullman seat . . . . . . . . . . . . . . . . . . . . . 55
Pullman fare . . . . . . . . . . . . . . . . . . . . . 1 50
Cab fare . . . . . . . . . . . . . . . . . . . . . . . . 50
J itney at Austin . . . . . . . . . . . . . . . . . . 25
Auto (road houses) . . . . . . . . . . . . . . . 3 00
Telephone and telegraph . . . . . . . . . . 1 60
Hotel and cafe . . . . . . . . . . . . . . . . . . . 10 50
$24 40
Less scrip used . . . . . . . . . . . . . . . . . . . 6 50
_ 17 90
Nov. 15, 1916 10016 H. B. Terrell... Austin to San Antonio . . . . . . . . . . . . $ 2 35
San Antonio to Austin . . . . . . . . . . . . 2 35
Pullman seat . . . . . . . . . . . . . . .’ . . . . . . 40
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Cab at San Antonio . . . . . . . . . . . . . . 50
Cab todepot . . . . . . . . . . . . . . . . . . . . 50
Auto visiting saloons . . . . . . . . . . . . . . 4 25
Hqt‘NeI and cafe. . . ._ . . . . . . . . . . . . . . . 10 50
ron a ro nation -
2 pp p ) $21 25
Less scrip used . . . . . . . . . . . . . . . . . . . 4 70
i 16 55
Nov. 24, 1916 11472 H. B. TerrelL. . Austin to Cameron and return. . . . . $ 5 20
- Bus fare . . . . . . . . . . . . . . . . . . . . . . . . . 50
Pullman fare . . . . . . . . .- . . . . . . . . . . . . 80
Hotel and cafe, two days . . . . . . . . . . 4 50
$11 00
4 5


Less scrip used . . . . . . . . . . . . . . . . . . .

COMPTROLLER OE PUBLIC ACCOUNTS.
163
Traveling Expenses of Comptroller or His Representatives When Necessary to Check Up Tax
Collectors’ Accounts, or on
September 1, 1916, to August 31, 1917—Continued.
Other Official Business. Y-3l9, Appropriation $800.00,


Comptroller
Date. Voucher or Repre- Purpose Expended. Amount.
No. sentative.
Nov. 24, 1916 11472 H. B. Terrell... Austin to San Antonio . . . . . . . . . . . . 8 2 35
San Antonlo to Austin . . . . . . . . . . . . 2 35
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Cab at San Antonio . . . . . . . . . . . . . . 50
Cab to depot . . . . . . . . . . . . . . . . . . . . 50
Auto service . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel and cafe, three days . . . . . . . . . 12 00
_ $20 10
Less scrip used . . . . . . . . . . . . . . . . . . . 4 70
_ _ 15 40
Dec. 2, 1916 12463 H. B. Terrell... Austin to San Antonio . . . . . . . . . . .. $ 2 35
San Antonlo to Austin . . . . . . . . . . . . 2 35
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Cab fare . . . . . . . . . . . . . . . . . . . . . . . . 50
Cab to depot . . . . . . . . . . . . . . . . . . . . 50
Auto (suburban saloons) . . . . . . . . . . 4 50
Hotel and cafe, three_days . . . . . . . . . 10 50
(Wrong appropriatlon)
_ $21 50
Less scrip used . . . . . . . . . . . . . . . . . . . 4 70 16 80
‘Dec. 11, 1916 13540 H. B. Terrell. . Austin to San Antonio and return. . $ 4 70
San Antonio to Kerrville and return 4 20
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Cab to hotel in San Antonio . . . . . . . '50
Cab at San Antonio . . . . . . . . . . . . . . 50
Cab to depot . . . . . . . . . . . . . . . . . . . . 50
Cab to de 0t . . . . . . . . . . . . . . . . . . . . 50
J itney at errville . . . . . . . . . . . . . . . . 25
Auto service at San Antonio . . . . . . . 2 25
Hotel and cafe, four days . . . . . . . . . . 12 50
J itney at Aust1n . . . . . . . . . . . . . . . . . . 25
, $26 55
Less scrip used . . . . . . . . . . . . . . . . . . . 4 70
_ 21 85
Dec. 11, 1916 13540 H. B. Terrell.. . Austin to Houston . . . . . . . . . . . . . . . . 3 4' 95
Houston to Galveston . . . . . . . . . . . . . 1 25
Galveston to Houston . . . . . . . . . . . . . 1 25
Houston to Austin . . . . . . . . . . . . . . . . 4 95
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Pullman . . . . . . . . . . . . . . . . . . . . . . . 2 00
‘ Auto service, Galveston . . . . . . . . . . . 3 00
J itne service . . . . . . . . . . . . . . . . . . . . 40
Hote and cafe . . . . . . . . . . . . . . . . . . . 8 50
. $28 30
Less scrip used . . . . . . . . . . . . . . . . . . . 11 2 17 05
Dec. 19, 1916 15438 J. W. Stewart, Austin to Fort Worth . . . . . . . . . . . .. 3 7 90
Jr. Pullman fare . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel, three days . . . . . . . . . . . . . . . . . 4 25
Meals, three days . . . . . . . . . . . . . . . . 4 50 8 65
1
Jan. 18, 1917 18551 H. B. Terrell... Austin to San Antonio . . . . . . . . . . .. 3 2 35
San Antonio to Austln . . . . . . . . . . . . 2 35
Pullman seat . . . . . . . . . . . . . . . . . . . . 40
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Cab to hotel . . . . . . . . . . . . . . . . . . . . . 50
Cab to depot . . . . . . . . . . . . . . . . . . . . 50
Auto service . . . . . . . . . . . . . . . . . . . . . 2 25
Auto service. ._ . . . . . . . . . . . . . . . . . . . 3 00
Jitney at Austin . . . . . . . . . . . . . . . . . . 25
Telephone and telebraph . . . . . . . . . . 3 25
Hotel and cafe, 6 days . . . . . . . . . . . . 21 00 36 25
Jan. 18, 1917 18551 H. B. Terrell... Austin to San Antonio . . . . . . . . . . .. $ 2 35
San Antonio to Austin . . . . . . . . . . . . 2 35
Pullman seat . . . . . . . . . . . . . . . . . . . . 40
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Cab at San Antonio . . . . . . . . . . . . . . 50
Cab to depot . . . . . . . . . . . . . . . . . . . . 50
Auto service . . . . . . . . . . . . . . . . . . . . . 2 50
Telephone and telegraph . . . . . . . . . . 60
Hotel and cafe service . . . . . . . . . . . . . 8 50
J itney at Austin . . . . . . . . . . . . . . . . . . 25
. $18 35
Less scrip used . . . . . . . . . . . . . . . . . . . 4 70


13 65
164:
COMPTROLLER OF PUBLIC ACCOUNTS.
Traveling Expenses of Comptroller orHis Representatives When Necessary to Check Up Tax
Collectors’ Accounts, or on Other Otﬁcial Business. Y-319, Appropriation $800.00,
September 1, 1916, to August 31, 1917—Continued.


- Comptroller
Date. Voucher or Repre- Purpose Expended. Amount
_ No. sentative.
Jan. 20, 1917 18722 H. B. Terrell.. . Austin to Waco . . . . . . . . . . . . . . . . .. $ 3 25
- Waco to Austin . . . . . . . . . . . . . . . . . . 25
Pullman fare . . . . . . . . . . . . . . . . . . . . . 1 50
Cab to hotel . . . . . . . . . . . . . . . . . . . . . 50'
Cab to_depot . . . . . . . . . . . . . . . . . . . . 50
Auto hire . . . . . . . . . . . . . . . . . . . . . . . . 2 75
J 1tney at Austin . . . . . . . . . . . . . . . . . . 25
Tele raph and telephone . . . . . . . . . . 2 20
Hote and cafe, four days . . . . . . . . . . 14 00
i 28 20
Austin to Dallas . . . . . . . . . . . . . . . . . . 3 6 25
Pullman seat . . . . . . . . . . . . . . . . . . . . . 1 00
‘ Cab at Dallas . . . . . . . . . . . . . . . . . . . . 50
Auto service . . . . . . . . . . . . . . . . . . . . . 3 00
Tele raph and telephone . . . . . . . . . . 90
Hote and cafe, three days . . . . . . . . . 10 50
Cab to depot . . . . . . . . . . . . . . . . . . . . 50
Ticket to Austin . . . . . . . . . . . . . . . . . 6 25
Pullman seat . . . . . . . . . . . . . . . . . . . . . 1 00
J 1tney at Austin . . . . . . . . . . . . . . . . . . 25
. i 30 15
Feb. 8, 1917 21378 H. B. Terrell.. . Austin to San Antonio . . . . . . . . . . .. $ 2 35
San Antonio to Austin . . . . . . . . . . . . 2 35
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Pullman seat . . . . . . . . . . . . . . . . . . . . 40
Jitney to depot . . . . . . . . . . . . . . . '. . . . 25
Auto service . . . . . . . . . . . . . . . . . . . .. 3 75
Cab to depot . . . . . . . . . . . . . . . . . . . . 50
Cab at San Antonio . . . . . . . . . . . . . . 50
J itne at Austin . . . . . . . . . . . . . . . . . . 25
Hote and cafe, two days . . . . . . . . . . 7 20
$17 95
Less scrip used . . . . . . . . . . . . . . . . . . . 4 7
i 13 25
Feb. 8, 1917 21378 H. B. Terrell.. . Austin to San Antonio . . . . . . . . . . .. $ 2 35
San Antonio to Austin . . . . . . .- . . . . . 2 35
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Cab to hotel. .- . . . . . . . . . . . . . . . . . . . 50
Cab to depot._ . . . . . . . . . . . . . . . . . . . 50
J itney at Austin . . . . . . . . . . . . . . . . . . 25
Auto service . . . . . . . . . . . . . . . . . . . . . 2 25
Hotel and cafe, two days . . . . . . . . . . 7 80
$16 80
Less scrip used . . . . . . . . . . . . . . . . . . . 4
12 10
Feb. 12, 1917 21686 A. W. Taber. . . Austin to Edinburg, Brownsville and $24 00
return . . . . . . . . . . . . . . . . . . . . . . . 2 00
Pullman, San Antonio to Harlingen. 2 00
Brownsville to San Antonio . . . . . . . . 25
Bus fare . . . . . . . . . . . . . . . . . . . . . . . . . 3 75
Meals enroute . . . . . . . . . . . . . . . . . . . . 4 00
Hotel, Edinburg . . . . . . . . . . . . . . . . . . 3 50
Hotel, Brownsville . . . . . . . . . . . . . . . .
Two- certiﬁed copies contract 1 00
Hidal ocounty . . . . Two cert1_ cates and.15 copies suits 5 00
ﬁled in Hldalgo county . . . . . . . .
Four certiﬁed copies contract at 50
cents each and 16 pages tran- 10 00
script at 50 cents each . . . . . . . . 55 50
Feb. 24, .1917 23502 H. B. Terrell... Austin to San Antonio . . . . . . . . . . .. $ 2 35
_ San Antonio to Austin . . . . . . . . . . . . 2 35
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Cab to hotel . . . . . . . . . . . . . . . . . . . . . 50
J itne service . . . . . . . . . . . . . . . . . . . . 1 50
Hote and cafe, two days . . . . . . . . . . 6 25
_ $13 35 .
Less scrip used . . . . . . . . . . . . . . . . . . . 2 3
i 11 00


COMPTROLLER OF PUBLIC ACCOUNTS.
165
Traveling Expenses of Comptroller or His Representatives When Necessary to Check ‘Up Tax '
Collectors’ Accounts, or on Other Oﬂicial Business. Y-319, Appropriation $800.00,
September 1, 1916, to August 31, 1917—Continued.


Comptroller
Date. Voucher or Repre- Purpose Expended. Amount.
No. sentative.
Mar. 6, 1917 24954 H. B. Terrell. . Austin to San Antonio . . . . . . . . . . . . $ 2 35
San Antonio to Austin . . . . . . . . . . . . 2 35
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Cab to hotel . . . . . . . . . . . . . . . . . . . . . 5O
Cab to depot . . . . . . . . . . . . . . . . . . . . 50
Telephone bill . . . . . . . . . . . . . . . . . . . . 35
Auto service . . . . . . . . . . . . . . . . . . . . . 2 25
Auto service . . . . . . . . . . . . . . . . . . . . . 3 00
. Hotel and cafe, two days . . . . . . . . . . 9 00 21 10
Man 21, 1917 27102 H. B. Terrell. . Austin to Dallas . . . . . . . . . . . . . . . . . . $ 6 25
Dallas to Fort Worth and return. . . 1 40
Fort Worth to Waco . . . . . . . . . . . . . . 2 95
Waco to Austin . . . . . . . . . . . . . . . . . . 3 25
Pullman seat . . . . . . . . . . . . . . . . . . . . . 1 00
Pullman seat . . . . . . . . . . . . . . . . . . . . . 55
Cab at Dallas . . . . . . . . . . . . . . . . . . . . 50
Cab at depot . . . . . . . . . . . . . . . . . . . . 50
Cab at Waco . . . . . . . . . . . . . . . . . . . . 50
Auto service, Fort Worth . . . . . . . . . . 1 50
Auto service, Dallas . . . . . . . . . . . . . . 2 75
Auto service, Waco . . . . . . . . . . . . . . . 1 50
Telephone bill . . . . . . . . . . . . . . . . . . . . 35
Hotel and cafe, four days . . . . . . . . . . 15 25
38 25
April 6, 1917 29920 H. B. Terrell.. . Austin to San Antonio . . . . . . . . . . . . 3 2 35
San Antonio to Austin . . . . . . . . . . . . 2 35
J 1tney to depot . . . . . . . . . . . . . . . . . . 25
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Cab at San Antonio . . . . . . . . . . . . . . 50
Auto service, San Antonio . . . . . . . . . 1 75
Hotel and cafe, two days . . . . . . . . . . 9 00
_ $17 00
Less scrip used . . . . . . . . . . . . . . . . . . . 4 70
12 30
April 13, 1917 30969 W. M. Woodall. Mileage book . . . . . . . . . . . . . . . . . . . . $25 00 25 00
April 24, 1917 ‘32587 A. W. Taber. . . Austin to Fort Worth . . . . . . . . . . . . . $ 5 90
Fort Worth to Austin . . . . . . . . . . . . . 5 90
Hotel bill . . . . . . . . . . . . . . . . . . . . . . . . 1 50
Pullman fare . . . . . . . . . . . . . . . . . . . . . 2 00
Four meals . . . . . . . . . . . . . . . . . . . . . . 3 00
. 18 30
April 27, 1917 32770 H. B. Terrell.. . Austin to San Antonio . . . . . . . . . . . . 3 2 35
San Antonio to Austin. . . . . . . . . . . . 2 35
' Pullman seat . . . . . . . . . . . . . . . . . . . . 40
Cab to hotel . . . . . . . . . . . . . . . . . . . . . 50
Cab to depot . . . . . . . . . . . . . . . . . . . . 50
Hotel and cafe, three days . . . . . . . . . 8 50
Jitney at Austin . . . . . . . . . . . . . . . . . . 25
_ $14 85
Less SCI‘ID one way . . . . . . . . . . . . . . . . 2 3
r 12 50
May 12, 1917 34619 H. B. Terrell... Austin to San Antonio . . . . . . . . . . . . $ 2 35
San Antonio to Austin. . . . . . . . . . . . 2 35
Pullman fare . . . . . . . . . . . . . . . . . . . . . 40
Pullman fare . . . . . . . . . . . . . . . . . . . . . 40
Cab at San Antonio . . . . . . . . . . . . . . 50
Cab at depot . . . . . . . . . . . . . . . . . . . . 50
Jitne at Austin . . . . . . . . . . . . . . . . . . 25
8 50


Hote and cafe, two days . . . . . . . . . .

15 25
166
COMPTROLLER or PUBLIo ACCOUNTS.
Traveling Expenses of Comptroller or His Representatives When Necessary to Check Up Tax
Collectors’ Accounts, or on Other Oﬂicial Business.
September 1, 1916, to August 31, 1917—Continued.
Y-319, Appropriation $800.00.


Comptroller
Date. Voucher or Repre- Purpose Expended. Amount.
No. sentative.
May 28, 1917 36465 H. B. Terrell. . . Austin to San Antonio. . . . . . . . . . . . 3 2 35
San Antonio to Austin . . . . . . . . . . . . 2 35
Pullman seat . . . . . . . . . . . . . . .’. . . . . . 40
Pullman seat . . . . . . . . . . . . . . . . . . . . . 40
Cab to hotel . . . . . . . . . . . . . . . . . . . . . 50
Cab to depot . . . . . . . . . . . . . . . . . . . . 50
Auto service . . . . . . . . . . . . . . . . . . . . . 4 00
J itne at Austin . . . . . . . . . . . . . . . . . . 25
Hote and cafe, three days . . . . . . . . . 11 50
_ $22 25
Less scrip one way . . . . . . . . . . . . . . . 2
19 90
May 28, 1917 36465 H. B. Terrell... Austin to Galveston . . . . . . . . . . . . .. $ 6 40
Galveston to Houston . . . . . . . . . . . . . 1 25
Houston to Austin . . . . . . . . . . . . . . . . 4 95
Pullman fare . . . . . . . . . . . . . . . . . . . . . 2 25
Pullman fare . . . . . . . . . . . . . . . . . . . . . 2 00
Auto service, Galveston . . . . . . . . . . . 5 00
Auto service, Houston . . . . . . . . . . . . 4 50
J itney service . . . . . . . . . . . . . . . . . . . . 25
J itney service . . . . . . . . . . . . . . . . . . . . 25
Cab fare . . . . . . . . . . . . . . . . . . . . . . . . 50
Hotel and cafe, two days . . . . . . . . . . 9 00
0 $36 35
Less scrip used . . . . . . . . . . . . . . . . . . . 11 3
i 25 00
Aug. 14, 1917 *46949 H. B. Terrell. .. Austin to Dallas . . . . . . . . . . . . . . . . . $ 6 ,25
Dallas to Austin . . . . . . . . . . . . . . . . . . 6 25
Pullman fare . . . . . . . . . . . . . . . . . . . . . 1 05
Pullman fare.. . . . . . . . . . . . . . . . . . . . 2 00
a . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Cab to depot._ . . . . . . . . . . . . . . . . . . . 50
J itney at Austin . . . . . . . . . . . . . . . . . . 25
Hotel and cafe, three days . . . . . . . . . 10 50
27 30
Aug. 14, 1917 *46949 H. B. Terrell... Austin to San Antonio. . . . . . . . . . . . 8 2 35
San Antonio to Austin . . . . . . . . . . . . 2 35
Hotel and cafe, two days . . . . . . . . . . 9 00
13 70
$760 00
Balance . . . . . . . . . . . . . . . . . . . . . . . .. $41 00
Less error in Voucher N 0. 46949. . . . 2
$39 00
Error in addition, Voucher 13540. . . 1 0
40 00
$800 00
Recapitulation.
Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 267 20
otel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 352 95
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 25
us . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 29 40
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 60
Auto . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 87 75
Milea e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 25 00
Telep one and telegraph . . . . . . . . . . . . L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 45
Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 75
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 41 00
Error in addition . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 896 35
Less error in addition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 2 00
Less mileage credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94 35
. -——-—— 96 35
Appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 800 00


*The total of the two accounts in this voucher is $41.00, but warrant was drawn for $39.00.
COMPTROLLER OF PUBLIC ACCOUNTS.
167
Expenses of Auditors From September 1, 1915, to August 31, 1916, Including Salaries.


Date. Voucher Name. Purpose Expended. Amount.
No.
'5‘ 3ALEll'tt At'tWao $325
. . 10 usino c . . . . . . . . . . . . . . . .
ct' 28’ 1915 665 Waco to Marlin . . . . . . . . . . . . . . . . . . 80
Marlin to Waco . . . . . . . . . . . . . . . . . . 80
Waco to Austin . . . . . . . . . . . . . . . . . . 3 25
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
Salary, Oct. 15 to 28, inclusive. . . . . 130 00
Stationery, etc., at Marlin . . . . . . . . . 55
$141 65
Oct. 16, 1915 4876 A. L. Elliott. . . Salary Oct. 4 to Oct. 14, inclusive. . $100 00
Waco to Austin . . . . . . . . . . . . . . . . . . 25
Fare to Waco to procure data . . . . . . 3 25
Return fare to Austin . . . . . . . . . . . . . 3 25
Sleeper . . . . . . . . . . . . . . .‘ . . . . . . . . . . . 1 50
i 111 25
Oct. 27, 1915 6502 W. R. Mc- Austin to Archer City . . . . . . . . . . . .. $ 9 50
Donald. Wichita Falls to Austin . . . . . . . . . . . 9 35
Archer City to Wichita Falls . . . . . . . 75
Sleeper, Austin to Fort Worth. . . . . 2 00
Pullman, Wichita Falls to Fort
Worth . . . . . . . . . . . . . . . . . . . . . . 60
Sleeper, Fort Worth to Austin. . . . . 1 60
Hotel in Archer City . . . . . . . . . . . . . . 31 50
Meals in Archer City . . . . . . . . . . . . . 60
Meals in Archer City . . . . . . . . . . . . . 70
Meals in Wichita Falls . . . . . . . . . . . . 55
Meals in Fort Worth . . . . . . . . . . . . . . 60
Checking grips, Fort Worth . . . . . . . . 20
Transfers in Austin . . . . . . . . . . . . . . . 75
Street car fare, Fort Worth . . . . . . . . 05
Expense book . . . . . . . . . . . . . . . . . . . . 05
i 58 80
Oct. 27, 1915 6503 E. L. Crooker.. Ticket to Archer City . . . . . . . . . . . .. $ 9 50
Wichita Falls to Austin . . . . . . . . . . . 9 35
To Wichita Falls . . . . . . . . . . . . . . . . . 75
Pullman, Austin to Fort Worth. . . . 2 00
Pullman, Wichita Falls to Fort
Worth . . . . . . . . . . . . . . . . . . . . . . 60
Pullman, Fort Worth to Austin. . . . 1 60
Hotel, Fort Worth . . . . . . . . . . . . . . . . 70
Hotel, Wichita Falls . . . . . . . . . . . . . . 70
Hotel, Wichita Falls . . . . . . . . . . . . . . 75
Hotel, Archer City . . . . . . . . . . . . . . . . 31 50
Hotel, Fort Worth . . . . . . . . . . . . . . . . 60
Telegram to_ Austin . . . . . . . . . . . . . . . 50
Checking grips . . . . . . . . . . . . . . . . . . . 20
Red pencils . . . . . . . . . . . . . . . . . . . . . . 10
Car fare to depot . . . . . . . . . . . . . . . . . 05
Expense book . . . . . . . . . . . . . . . . . . . . 05
Hack hire . . . . . . . . . . . . . . . . . . . . . . . 75
Express charges on package from
oﬂice . . . . . . . . . . . . . . . . . . . . . . . . 50
60 20
Nov. 9, 1915 9678 W. M. Woodall Austin to Houston . . . . . . . . . . . . . . .. $ 4 95
Houston to Austin . . . . . . . . . . . . . . . . 4 95
Railroad fare to Galveston . . . . . . . . . 2 00
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00
Hotel, three days . . . . . . . . . . . . . . . . . 12 00
Iéorggfdistanee . . . . . . . . . . . . . . . . . . .. 1
a are . . . . . . . . . . . . . . . . . . . . . . . .
i 29 50
Oct. 11, 1915 9865 W. M. Woodall Mileage book 17103,H.&T.C.R.R.. . $25 00 25 00
Nov. 26, 1915 12181 W. R. Mc-
Donald. Fare to Austin . . . . . . . . . . . . . . . . . . . $ 2 35
Fare to J Ordanton . . . . . . . . . . . . . . . . 1 2O
Fare to Austin . . . . . . . . . . . . . . . . . . . 55
Hotel, Jordanton . . . . . . . . . . . . . . . . . 21 10
Hotel in San Antonio . . . . . . . . . . . . . 2 00
Supper . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Street car fare . . . . . . . . . . . . . . . . . . . 10
Street car fare . . . . . . . . . . . . . . . . . . . 10
Street car fare . . . . . . . . . . . . . . . . . . . 05
Checking grip . . . . . . . . . . . . . . . . . . . . 10
Expense book . . . . . . . . . . . . . . . . . . . . 05
Street car fare . . . . . . . . . . . . . . . . . . . 05
31 15
168
COMPTROLLER OF PURLIO ACCOUNTS.
Expenses of Auditors From September 1, 1915, to August 31, 1916, Including Salaries
ontinued.
Date.


Vollifhel‘ Name. Purpose Expended. Amount.
0.
Nov. 9, 1915 9866 A. W. Taber... Fare San Saba county . . . . . . . . . . . . . $12 20
otel i . . . . . . . . . . . . . . . . . . . . . . .. 6 00
Auto fare . . . . . . . . . . . . . . . . . . . . . . . . 2 50
Bus fare . . . . . . . . . . . . . . . . . . . . . . . . . 50
Telegram . . . . . . . . . . . . . . . . . . . . . . . . 25
21 45
Nov. 10, 1915 9896 E. L. Crooker.. Mileage book, T. S. B. 4021 . . . . . . . $25 00
Mileage book, T. S. B. 4022 . . . . . . . 25 00
, 50 00
Nov. 10, 1915 9897 W. R. Mc- Two mileage books, T.-S. B. 40234. $50 00
Donald. 50 00
Nov. 10, 1915 12158 E. L. Crooker.. Fare to San Antonio. . . .' . . . . . . . . . . $ 2 35
Fare to J ordanton. . . . . . . . . . . . . . . . 1 20
Fare to San Antonio . . . . . . . . . . . . . . 1 20‘
Fare to Austin . . . . . . . . . . . . . . . . . . . 2 35
Hotel room . . . . . . . . . . . . . . . . . . . . . . 1 00
Breakfast . . . . . . . . . . . . . . . . . . . . . . . . 50
Supper . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Hotel J ordanton, twelve days . . . . . . 21 10
Supper, SauAntonio . . . . . . . . . . . . 50
Checking grips . . . . . . . . . . . . . . . . . . . 20
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . 10
Expense book . . . . . . . . . . . . . . . . . . . . 05
Car fare . . . . . . . . . . . . . . . . . . . . . . . . . 05
Car fare, San Antonio to hotel. . . . . 05
Car fare to depot . . . . . . . . . . . . . . . . . 05
Car fare to hotel . . . . . . . . . . . . . . . . . 05
Car fare to depot, San Antonio. . . . . 05
Car fare to depot, home . . . . . . . . . . . 05
31 45
Nov, 16, 1915 10762 A, L. Elliott. . . Fare to Waco . . . . . . . . . . . . . . . . . . . . $ 3 25
Fare to Austin . . . . . . . . . . . . . . . . . . . 3 25
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Services, four days . . . . . . . . . . . . . . . . 40 00
49 50
Dec. 8, 1915 15188 W. M. Woodall Sleeper, Austin to Fort Worth. . . . . $ 2 00
Sleeper, Abilene to Fort Worth. . . . . 2 00
' Sleeper, Fort Worth to Austin. . . . . 2 00
Breakfast, Fort Worth . . . . . . . . . . . . 80
Dinner on train . . . . . . . . . . . . . . . . . . 20
Hotel, Fort Worth and Abilene. . . . . 12 00
Car fare . . . . . . . . . . . . . . . . . . . . . . . . . 1 25
21 25
Dec. 21, 1917 17014 W. M. Woodall Pullman, Temple to Austin . . . . . . .. $ 2 00
Pullman to Houston . . . . . . . . . . . . . . 2 00
Pullman to Austin . . . . . . . . . . . . . . . . 2 00
Hotel, Temple . . . . . . . . . . . . . . . . . . . 5 50
Hotel. Houston . . . . . . . . . . . . . . . . . . 6 50
Cab, Temple . . . . . . . . . . . . . . . . . . . . . 50
Cab, Houston . . . . . . . . . . . . . . . . . . . . 50
Cab, Austin . . . . . . . . . . . . . . . . . . . . . 50
Mileage book No. 17808 . . . . . . . . . . . 25 00
44 50
Dec. 14, 1915 16078 E. LI Crooker.. Austin to San Antonio . . . . . . . . . . . . $ 2 35
Fare ‘to J ordanton . . . . . . . . . . . . . . . . 1 20
Seat in parlor car. . . . . . . . . . . . . . . . . 25
Hotel in San Antonio . . . . . . . . . . . . . 2 00
Board, two weeks, J ordanton . . . . . . 25 00
IéllotekSanbAntonio . . . . . . . . . . . . . . .
ec ing aggage . . . . . . . . . . . . . . . .
Car fare . . . . . . . . . . . . . . . . . . . . . . . . . 10
Car fare . . . . . . . . . . . . . . . . . . . . . . . . . 05
31 75
Dec. 15, 1915 16192 W. R. Mc- Fare to San Antonio . . . . . . . . . . . . . . $ 2 35
Donald. Fare to Jourdanton . . . . . . . . . . . . . . . 1 20
Hotel, San Antonio . . . . . . . . . . . . . . . 50
Hotel, Jourdanton . . . . . . . . . . . . . . .. 25 00
Hotel, San Antonio . . . . . . . . . . . . . . . 2 00
Street car fare, Austin . . . . . . . . . . . . 05
COMPTROLLER OF PUBLIC ACCOUNTS.
169
Expenses of Auditors From September 1, 1915, to August 31, 1916, Including Salaries


—Continued.
Date. VoliiTcher Name. Purpose Expended. Amount.
0.
Street car fare, San Antonio . . . . . . . 10
Parlor car . . . . . . . . . . . . . . . . . . . . . . . 25
Street car fare, San Antonio . . . . . . . 10
Street car fare, Austin . . . . . . . ._ . . . . 05
SCI‘lp used, Jordanton to Austin
3 32 60
Dec. 14, 1915 21402 W. M. Woodall Interurban. Dallas-Fort Worth... .. 3 0 70
Sleeper to Dallas . . . . . . . . . . . . . . . . . 2 00
iSleeper. Fort Worth to Austin. . . . . 2 00
Hotel, Fort Worth . . . . . . . . . . . . . . . . 6 50
Street car fare . . . . . . . . . . . . . . . . . . . 30
_ $11 50
Less error in addition . . . . . . . . . . . . .
i 11 00
Feb. 4, 1916 28602 W. M. Woodall Mileage book H. & T. C. 19926. . .. $25 00 2_ 00
i 5
Mar. 13, 1916 29980 W. M. Woodall Sleeper to Houston. . . . . . . . . . . . . .. 3 2 00
- ote . . . . . . . . . . . . . . . . .' . . . . . . . . . . 21 00
Telephone . . . . . . . . . . . . . . . . . . . . . . . 1 00
Cab fare, Austin . . . . . . . . . . . . . . . . . 25
i‘ 24 25
Mar. 11, 1916 29981 W. M. Woodall Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 8 2 00
otel . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 00
Street car fare . . . . . . . . . . . . . . . . . . . 10
r 23 10
Mar. 14, 1916 30862 W. M. Woodall Room at Milby, Houston . . . . . . . . . . 3 8 00
Meals at Mllby, Houston . . . . . . . . . . 15 75
r 23 75
Mar. 18, 1916 30864 W. R. Mc- Expenses incurred week ending Mar.
Donald. , 6 . . . . . . . . . . . . . . . . . . .. $21 00
21 00
Mar.'24, 1916 31483 W. M. Woodall Pullman to Austm . . . . . . . . . . . . . . .. $ 2 00
Room . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 70
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 00
Cab fare, Houston and Austin. . . . . 75
i 19 45
Mar. 24, 1916 31516 E. L. Crooker.. Sleeper. ._ . . . . . . . . . . . . . . . . . . . . .. $ 1 75
Board, nine days at $2.00 . . . . . . . . . 18 00
Two meals . . . . . . . . . . . . . . . . . . . . . . . 00
Baggage and bus . . . . . . . . . . . . . . . . . 25
Car fare to depot . . . . . . . . . . . . . . . . . 05
Car fare, home . . . . . . . . . . . . . . . . . . . 05
- 21 10
Mar. 24, 1916 31662 W. R. Mc- Pullman . . . . . . . . . . . . . . . . . . . . . . . .. S 2 00
Donald. Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 40
I Drayage on books . . . . . . . . . . . . . . . . 25
Bus and street car fare . . . . . . . . . . . . 30
. 15 95
Austin and return, mileage. .3 9 90
Amount previously used. . . . . 10 00
$19 90
Apr1120, 1916 36136 W. M. Woodall Pullman, Houston to Austin . . . . . .. $ 2 00
. Hotel bill, ten days . . . . . . . . . . . . . . . 30 00
Stationery. . . . _ . . . . . . . . . . . . . . . . . . . 30
Cab fare. Austin and Houston. . . . . 1 00
Mileage book. . . . . . . . . . . . . . . . . . . . 25 00
58 30
April 20, 1916 36187 W. R. Mc— Pullman . . . . . . . . . . . . . . . . . . . . . . . .. $ 4 00
Donald. Hotel, eight days . . . . . . . . . . . . . . . . . 24 00
‘ Bus and street car . . . . . . . . . . . . . . . . 60
Paper and pencils . . . . . . . . . . . . . . . . . 75
_ 29 35
$9.95 mileage used two return trips
Austin to Houston, $20.00 pre-
viously used $9.85 Book 4024.
170
COMPTROLLER or PUBLIC ACCOUNTS.
Expenses of Auditors From September 1, 1915, to August 31, 1916, Including Salaries
——Continued.


Date. Volupher Name. Purpose Expended. Amount.
0.
April 15, 1916 35566 E. L. Crooker.. Sleeper . . . . . . . . . . . . . . . . . . . . . . . . .. 3 1 75
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . .. 1 75
' Board, 1.53/2 days. . . . . _ . . . . . . . . . . .. 31 00
Paid ,anitor for returning books to '
tax collector . . . . . . . . . . . . . . . . . 50
Notary fee . . . . . . . . . . . . . . . . . . . . . . . 50
Car fare to depot . . . . . . . . . . . . . . . . . 05
Car fare to depot , . . . . . . . . . . . . . . . . 05
. i 35 60
April 15, 1916 35664 A. L. Elliott. . . Waco to Cleburne and return . . . . . . $ 4 50
Fare. and sleeper, Austin to Waco.. . 4 75
'SCI'VICCS as auditor in Johnson
county, Mar. 15 to April 15,
at $10.00 per day, 26 days. . . . 260 00
i 269 25
April 11, 1916 35345 W, M, Woodall Sleeper to Houston . . . . . . . . . . . . . .. 3 2 00
Hotel, seven days . . . . . . . . . . . . . . . . 21 00
Cab fare,_Houston and Austin. . . . . 00
Fee for witness certiﬁcate attendance
in Dreusdow case . . . . . . . . . . . . . 50
24
April 12, 1916 35346 W. R. Mc- Hotel in Houston . . . . . . . . . . . . . . . .. $18 00
Donald. _ ‘ 13 00
Scrip used, $9.90.
April 3, 1916 33708 W. R. Mc- Pullman to Houston . . . . . . . . . . . . .. 8 2 00
Donald. Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 20
Cab and street car fare . . . . . . . . . . . . 30
Traveling expenses in Druesdow
case . . . . . . . . . . . . . . . . . . . . . . . . 50
17 00
April 1, 1916 33709 W, M, Woodall Pullman to Houston . . . . . . . . . . . . .. 8 2 00
Room, Cotton Hotel . . . . . . . . . . . . . . 6 00
Meals, four days . . . . . . . . . . . . . . . . . 10 00
Cab fare, Austin . . . . . . . . . . . . . . . . . 25
Cab fare, Houston . . . . . . . . . . . . . . . . 25
_ $18 50
Plus error in addition . . . . . . . . . . . . . 1 00
i 19 50
May127, 1916 41404 W. M. Woodall Hotel . . . . . . . . . . . . . . . . . . . . . . . . . .. $18 00
Bus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
i 18 75
May_27, 1916 41405 W. R. Mc- Pullman . . . . . . . . .- . . . . . . . . . . . . . . .. $ 2 00
Donald. Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 00
Bus and street car . . . . . . . . . . . . . . . . 30
i 20 30
May 19, 1916 40055 W. R. Mc- Hotel. ﬁve days . . . . . . . . . . . . . . . . .. $15 00
Donald, Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Cab and street car fare . . . . . . . . . . . . 30
17 30
May 10, 1916 40054 W. M. Woodall Pullman to and from Houston. . . . . 81% o e . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cab, Austin and Houston . . . . . . . . . 75
22 75
May 15, 1916 39563 E. L. Crooker.. Round trip to Hempstead . . . . . . . .. 8 1 50
Sleeper, Austin to Hempstead . . . . . . 1 50
Board . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 00
18 00
Scrip used, $6.90.
May 13, 1916 39561 W. M. Woodall Hotel bill . . . . . . . . . . . . . . . . . . . . . . .. 815 00
Cab fare . . . . . . . . . . . . . . . . . . . . . . . . 50
i 15 50
May 13, 1916 39562- W. R. Mc- Hotel in Houston . . . . . . . . . . . . . . . .. $15 00
- Donald. Cab and street car fare . . . . . . . . . . . . 30
i 15 30
May,- 8, 1916 38842 W. R. Mc- Mileage book . . . . . . . . . . . . . . . . . . .. $25 00
Donald. 1 25 00


50
COMPTROLLER OF PUBLIC ACCOUNTS.
171
Expenses of Auditors From September 1, 1915, to August 31, 1916, Including Salaries
—Cont1nue .


Date. Voucher Purpose Expended. Amount.
No. Name.
May 8, 1916 38839 W. M. Woodall Sleeper,_to and from Houston . . . . .. 3 4 00
Hotel bill . . . . . . . . . . . . . . . . . . . . . . . . 18 00
Cab, Austin and Houston . . . . . . . . . 50
. 22 50
May 8, 1916 38840 W. R. Mc- Hotel . . . . . . . . . . . . . . . . . . . . . . . . . .. $18 00
Donald. Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Cab and street car fare . . . . . . . . . . . . 30
_ 22 30
Scrip used, $9.90.
June 3, 1916 42003 W. M. Woodall Pullman . . . . . . . . . . . . . . . . . . . . . . . .. 8 2 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . .. 21 00
Paper and twine . . . . . . . . . . . . . . . . . . 1 05
Cab . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Mileage book . . . . . . . . . . . . . . . . . . . . 25 00
-, 49 55
June 13, 1916 43032 E. L. Crooker.. Sleeper at Hempstead . . . . . . . . . . . .. 8 1 50
Board at Hempstead . . . . . . . . . . . . . . 7 50
Lunch on train . . . . . . . . . . . . . . . . . . . 50
_ 9 50
Scr1p used, $6.90.
June 14, 1916 43083 W. M. Woodall Fare to El Paso and return . . . . . . . . $22 20
Sleeper to El Paso . . . . . . . . . . . . . . . . 3 75
Sleeper to Austin . . . . . . . . . . . . . . . . . 3 75
Sleeper to Austin . . . . . . . . . . . . . . . . . 2 00
Hotel, Fort Worth . . . . . . . . . . . . . . . . 3 70
Meals on train . . . . . . . . . . . . . . . . . . . 3 60
Hotel, El Paso . . . . . . . . . . . . . . . . . . . 17 00
Meals on train . . . . . . . . . . . . . . . . . . . 3 25
Car fare, El Paso . . . . . . . . . . . . . . . . . 1 00.
Car fare, Austin . . . . . . . . . . . . . . . . . . 50
$60 75
Plus error in addition . . . . . . . . . . . . .
61 05
July 23, 1916 43707 W. M. Woodall Pullman to Houston . . . . . . . . . . . . .. 3 2 00
Pullman to Dallas . . . . . . . . . . . . . . . . 2 00
Hotel, Houston, seven days . . . . . . . . 22 75
Supper, Austin . . . . . . . . . . . . . . . . . . . 65
Cab, Austin and Houston . . . . . . . . . 50
Cab, Houston and Dallas . . . . . . . . . . 75
Mileage book . . . . . . . . . . . . . . . . . . . . 25 00
Advance salary one-half month. . . . . 50 00
o 103 65
~ Scrip used, $12.90.
July 28, 1916 44660 E. L. Crooker. . Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1 50
Board . . . . . . . . . . . . . . ._ . . . . . . . . . . . . 14 00
Acknowledgment to witness fee bill 50
I 16 00
July 28, 1916 44653 W. R. Mc- Pullman to Houston . . . . . . . . . . . . .. 3 2 00
Donald. Hotel, 10 days . . . . . . . . . . . . . . . . . . . 30 00
Cab and street car . . . . . . . . . . . . . . . . 30
32 30
July 29, 1916 47569 F. J. Huey. . . . W. J. Loving, July 8th to 29th, 17
days at $7.50 . . . . . . . . . . . . . . . . 127 25
F. J. Huey, July 8th to 29th, 12
days at $7.50._ . . . . . . . . . . . . . . . 90 00
Audltlng books 1n Comptroller’s
Department.
217 25
July 7, 1916 45572 F. J. Huey. . . . Eleven days at $7.50 . . . . . . . . . . . . . $82 50
W. J. Lov1ng.. . Nine days at $7.50 . . . . . . . . . . . . . . . 67 5
_ 150 00
July 1, 1916 44992 W. M. Woodall Interurban trips Dallas and Fort
Worth . . . . . . . . . . . . . . . . . . . . . . - 7 50
Interurban to Waco . . . . . . . . . . . . . . 2 40
Pullman to Austin . . . . . . . . . . . . . . . . 60
Hotel, nine days . . . . . . . . . . . . . . . . . . 36 00
Long distance telephone . . . . . . . . . . . 2 62
Cab, Waco and Austin . . . . . . . . . . . . 75


49 87
172
COMPTROLLER OF PUBLIC ACCOUNTS.
Expenses of Auditors From Septelmb
er 1, 1915, to August 31, 1916, Including Salaries
——Continued.


Date, Voucher Name. Purpose Expended. Amount.
N 0.
July 3, 1916 45100 W. R. Mc- Pullman . . . . . . . . . . . . . . . . . . . . . . . . . $ 2 00
Donald. Hotel, seven days . . . . . . . . . . . . . . . . 21 00
H. DeCaumer,_ four and one-half
days as assistant . . . . . . . . . . . . . 22 50
Copy Stewart contract . . . . . . . . . . . . 2 25
Auto and street car fare . . . . . . . . . . . 30
48 05
Aug. 12, 1916 48816 W. M. Woodall Austin to Houston . . . . . . . . . . . . . . .. $ 4 10
, Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel, Houston, seven days . . . . . . . . 22 75
Cab, Austin and Houston . . . . . . . . . 50
Mileage book . . . . . . . . . . . . . . . . . . . . 25 00
i 54 35
Aug. 14, 1916 48924 E. L. Crooker.. Meals, Austin to El Paso . . . . . . . . .. $ 3 75
Nine meals and room, Paso Del ,
Norte . . . . . . . . . . . . . . . . . . . . . . . 4 50
One week’s board and room . . . . . . 20 00
Jitney.used in hunt for board, two
trips . . . . . . . . . . . . . . . . . . . . . . . . 50
' ‘ 28 75
Jul 15, 1916 48961 W. R. Mc- Fare to Houston . . . . . . . . . . . . . . . .. $ 4 10
y Donald. Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel, seven days . . . . . . . . . . . . . . . . . 21 00
Bus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Car fare . . . . . . . . . . . . . . . . . . . . . . . . . 05
27 40
July 19, 1916 49207 W. R. Mc- Pullman, Houston to Austin . . . . . .. $ 2 00
_ Donald. Hotel in Houston . . . . . . . . . . . . . . . . . 15 00
- Bus and street car fare . . . . . . . . . . . . 30
Mileage book . . . . . . . . . . . . . . . . . . . . 25 00 ~
_ ~ 42 30
Scrip used, $4.95.
56 t- 23, 1915 1783 W. M. Woodall Temple and return . . . . . . . . . . . . . . . $ 4 40
p Interurban to Belton . . . . . . . . . . . . . . 50
Pullman seat . . . . . . . . . . . . . . . . . . . . 40
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5O
Cab fare, Temple and Austin . . . . . . 1 25
g 12 05
Se t. 23, 1915 1794 E. L. Crooker.. Fare to Temple . . . . . . .' . . . . . . . . . .. $ 2 20
p Interurban to Belton . . . . . . . . . . . . . . 25
Interurban to Temple . . . . . . . . . . . . . 25
Fare to Temple . . . . . . . . . . . . . . . . . . 2 20
Pullman fare to Temple. . . . . . . . . . . 40
Hotel bill at Temple . . . . . . . . . . . . . . 3 00
Lunch on train . . . . . . . . . . . . . . . . . . . 25
Hotel at Temple . . . . . . . . . . . . . . . . . 2 50
IBlougitl tri on bus . . . . . . . . . . . . . . . .
an ing aggage . . . . . . . . . . . . . . . .
Car fare . . . . . . . . . . . . . . . . . . . . . . . . . 10
‘ 11 60
Sept. 27, 1915 2171 W. M. Woodall To Waco . . . . . . . . . . . . . . . . . . . . . . . . $ 3 25
To Tyler . . . . . . . . . . . . . . . . . . . . . . . . .3 95
To Waco . . . . . . . . . . . . . . . . . . . . . . . . 3 95
To Austin . . . . . . . . . . . . . . . . . . . . . 3 25
Pul..man seat . . . . . . . . . . . . . . . . . . . . 60
Pul..man . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Supper at Waco . . . . . . . . . . . . . . . . . . 75
Room at Waco . . . . . . . . . . . . . . . . . . . 2 00
Breakfast at Waco . . . . . . . . . . . . . . . . 75
Hotel, Tyler. . . ._ . . . . . . . . . . . . . . . . . 2 50
Breakfast on train . . . . . . . . . . . . . . . . 90
Dinner at Waco . . . . . . . . . . . . . . . . . . 50
Su per at Waco . . . . . . . . . . . . . . . . . . 75
Call) at Austin . . . . . . . . . . . . . . . . . . . . 25
Cab at Tyler . . . . . . . . . t . . . . . . . . . . . 50
Cab at Waco and Austin . . . . . . . . . . 50


28 40
COMPTROLLER OE PUBLIC ACCOUNTS.
173
Expenses of AuditorslFrom September 1, 1915, to August 31, 1916, Including Salaries


— ontmue .
Date. Volulcher Name. Purpose Expended. Amount.
0.
Oct. 21, 1915 6602 C. W. Nugent, Austin to Marlin_and return. . . . . .. 8 5 25
Jr. Pullman to Marlin . . . . . . . . . . . . . . . . 1 50
Board and room . . . . . . . . . . . . . . . . . . 6 00
Room. Marlin . . . . . . . . . . . . . . . . . . .. 1 00
Breakfast . . . . . . . . . . . . ._ . . . . . . . . . . . 75
Dinner on way to Austin . . . . . . . . . . 75
Car fare to station, Austin . . . . . . . . . 05
Car fare, home . . . . . . . . . . . . . . . . . . . 05
Taxicab at Marlin . . . . . . . . . . . . . . . . 25
15 60
Aug. 16, 1916 49208 E. L. Crooker.. Board and room . . . . . . . . . . . . . . . . .. $20 00 20 00
Aug. 24, 1916 49703 H. B. Terrell.. . Ten scrip books, Nos. 17700 to
1 9, inclusive . . . . . . . . . . . . . . 250 00
. 250 00
Aug. 31, 1916 1 F. J. Huey. . . . Audit books in Comptroller’s De-
partment . . . . . . . . . . . . . . . . . . .. 277 50
277 50
Aug. 30, 1916 131 E. L. Crooker. . Hotel in ElPaso . . . . . . . . . . . . . . . $20 00
Less paid out of Y-320 . . . . . . . . . . . . 14 28
i 5 72
Sept. 5, 1916 382 W. M. Woodall Houston to Austin . . . . . . . . . . . . . . .. $ 4 95
Pullman . . . . . . . . . . . . . . . . . . . . . . . .. 2 00
Hotel, six days . . . . . . . . . . . . . . . . . . . 18 00
Cab, Houston and Austin . . . . . . . . . 50
_ $25 45
Less‘scrip used . . . . . . . . . . . . . . . . . .. 4 95
$20 50
Less paid out of wrong fund . . . . . . . 5 86
14 64
Date. VoIuIcher Name. Purpose Expended. Amount.
0.
Sept. 31, 1915 2714 W. M. Woodall. . Salary Special Examiner . . . . . . . $166 66
Sept. 30, 1915 2715 E. L. Crooker. . . . Salary Special Examiner . . . . . . . 83 33
$249 99
Oct. 31, 1915 6968 W. M. Woodall. . Salary Special Examiner . . . . . .. $166 66
Oct. 31, 1915 6969 E. L. Crooker.‘. . . Salary Special Examiner . . . . . .. 166 66
Oct. 31, 1915 6970 W. R. McDonald Salary Special Examiner . . . . . .. 166 66 499 98
Nov. 30, 1915 11821 W. M. Woodall. . Salary Special Examiner . . . . . . . 8166 66
Nov. 30, 1915 11822 E. L. Crooker. . . . Salary Special Examiner . . . . . . . 166 66
Nov. 30, 1915 11823 W. R. McDonald Salary Special Examiner . . . . . .. 166 66 499 98
Dec. 31, 1915 17842 W. M. Woodall. . Salary Special Examiner . . . . . .. $166 66
Dec. 31, 1915 17843 E. L. Crooker. . . . Salary Special Examiner . . . . . . . 166 66
Dec. 31, 1915 17844 W. R. McDonald Salary Special Examiner... . . . . 166 66 499 98
Jan. 31, 1916 22948 W. M. Woodall. . Salary Special Examiner . . . . . .. $166 66
Jan. 31, 1916 22949 E. L. Crooker. . . . Salary Special Examiner . . . . . . . 166 66
Jan. 31, 1916 22950 W. R. McDonald Salary Special Examiner . . . . . .. 166 66 499 98
Feb. 29, 1916 27169 W. M. Woodall. . Salary Special Examiner . . . . . .. 3 91 66
Feb. 29, 1916 27170 E. L. Crooker. . . . Salary Special Examiner . . . . . .. 166 66
Feb. 29, 1916 27171 W. R. McDonald Salary Special Examiner . . . . . .. 166 66 424 98
Mar. ~31, 1916 31996 W. M. Woodall. . Salary Special Examiner . . . . . .. $116 66
Mar. 31, 1916 31997 E. L. Crooker. . . . Salary Special Examiner . . . . . . . 166 66
Mar. 31, 1916 31998 W. R. McDonald Salary Special Examiner . . . . . . . 166 66 449 98


174
COMPTROLLER or PUBLIC AoooUNTs.
Expenses of Auditors From September 1, 1915, to August 31, 1916, Including Salaries


~Continued.
Date. VouNcher Name. Purpose Expended. Amount-
0.
April 30, 1916 36740 W. M. Woodall. . Salary Special Examiner . . . . . . . $166 66
April 30, 1916 36741 E. L. Crooker. . . . Salary Special Examiner . . . . . . . 166 66
April 30, 1916 36742 W. R. McDonald Salary Special Examiner . . . . . .. 166 66 499 98
May 31, 1916 41277 W. M. Woodall. . Salary Special Examiner . . . . . .. $116 66
May 31, 1916 41278 E. L. Crooker. .. . Salary Special Examiner . . . . . . . 166 66
May 31, 1916 41279 W R. McDonald Salary Special Examiner . . . . . .. 166 66 449 98
June 30, 1916 44535 W. M. Woodall. . Salary Special Examiner . . . . . .. 8 66 66
June 30, 1916 44536 E. L. Crooker. . . . Salary Special Examiner . . . . . . . 166 66
June 30, 1916 44377 W. R. McDonald Salary Special Examiner . . . . . . . 166 66 399 98
July 31, 1916 47313 W. M. Woodall. . Salary Special Examiner . . . . . . . 3166 66
July 31, 1916 47314 E. L. Crooker. .. . Salary Special Examiner . . . . . . . 166 66
July 31, 1916 47315 W. R. McDonald Salary Special Examiner. . . . . . 166 66 499 98
Aug. 31, 1916 50236 W. M. Woodall. . Salary Special Examiner . . . . . . . $116 74
Aug. 31, 1916 50237 E. L. Crooker. . . . Salary Special Examiner . . . . . . . 166 74
Aug. 31, 1916 50238 W. R. McDonald Salary Special Examiner . . . . . . . 166 74 450 22
. . . . . . . . . . . .. 50191 AliceMiller..................................$8500
. . . . . . . . . . . .. 50240 TomShives.................................. 6269
147 69
$8,742 08
Summary.
Date. Voliilchcr Name Salary ' Expense. Total.
0.
Oct. 28, 1915 6653 A. L. Elliott . . . . . . . . . . . .. 3 130 00$ 11 65 8 141 65
Oct. 16, 1915 4876 A. L. Elliott . . . . . . . . . . . .. 100 00 11 25 111 25
Nov. 16, 1915 10762 A. L. Elliott . . . . . . . . . . . .. 40 00 9 50 49 50
April 15, 1916 35664 A. L. Elliott . . . . . . . . . . . .. 260 00 9 25 269 25
Oct. , 1915 6502 W. R. McDonald . . . . . . . . . . . . . . . . . . . . 58 80 58 80
Nov. 10, 1915 9897 W. R. c on . . . . . . . . . . . . . . . . . . .. 50 00 50 00
Dec. 15 1915 16192 W. R. McDonald . . . . . . . . . . . . . . . . . . .. 32 60 32 60
Mar. 18, 1916 30864 W. R. McDonald . . . . . . . . . . . . . . . . . . .. 21 00 21 00
Mar. 24, 1916 31662 W. R. McDonald . . . . . . . . . . . . . . . . . . .. 15 95 15 95
April 20, 1916 36187 W. R. McDonald . . . . . . . . . . . . . . . . . . . . 29 35 29 35
April 11 , 1916 35346 W. R. McDonald . . . . . . . . . . . . . . . . . . . . 18 00 18 00
April 3, 1916 33708 W. R. McDonald . . . . . . . . . . . . . . . . . . .. 17 00 17 00
May 27, 1916 140 W. R. McDonald . . . . . . . . . . . . . . . . . . . . 20 30 20 30
May 19, 1916 40055 W. R. McDonald . . . . . . . . . . . . . . . . . . .. 17 30 17 30
May 13, 1916 39562 W. R. McDonald . . . . . . . . . . . . . . . . . . .. 15 3O 15 30
May 8, 1916 38842 W. R. McDonald . . . . . . . . . . . . . . . . . . .. 25 00 25 00
May 8, 1916 38840 W. R. McDonald . . . . . . . . . . . . . . . . . . .. 22 30 22 30
July 28, 1916 44653 W. R. McDonald . . . . . . . . . . . . . . . . . . .. 32 30 32 30
July 3, 1916 45100 W. R. McDonald . . . . . . . . . . . . . . . . . . .. 48 05 48 05
July 15, 1916 48961 W. R. McDonald . . . . . . . . . . . . . . . . . . .. 27 40 27 40
July 19, 1916 49207 W. R. McDonald . . . . . . . . . . . . . . . . . . .. 42 30 42 30
Oct. 31, 1915 6970 W. R. McDonald . . . . . . .. 166 66 . . . . . . . . . . .. 166 66
Nov. 30, 1915 11823 W. R. McDonald . . . . . . . . 166 66 . . . . . . . . . . . . 166 66
Dec. 31, 1915 17844 W. R. McDonald . . . . . . .. 166 66 . . . . . . . . . . .. 166 66
Jan. 31, 1916 22950 W. R. McDonald . . . . . . . . 166 66 . . . . . . . . . . .. 166 66
Feb. 29, 1916 27171 W. R. McDonald . . . . . . .. 166 66 . . . . . . . . . . .. 166 66
Mar. 31, 1916 31998 W. R. McDonald . . . . . . . . 166 66 . . . . . . . . . . . . 166 66
April 30, 1916 36742 W. R. McDonald . . . . . . .. 166 66 . . . . . . . . . . .. 166 66
May 31, 1916 41279 W. R. McDonald . . . . . . . . 166 66 . . . . . . . . . . . . 166 66
June 30, 1916 44377 W. R. McDonald . . . . . . . . 166 66 . . . . . . . . . . . . 166 66
July 31, 1916 47315 W. R. McDonald . . . . . . .. 166 66 . . . . . . . . . . . . 166 66
Aug 1, 1916 50238 W. R. McDonald . . . . . . . . 166 74 . . . . . . . . . . . . ‘166 74
Nov 26, 1915 1218-1 W. R. McDonald . . . . . . . . . . . . . . . . . . .. 31 15 31 15
Oct 27, 1915 6503 E. L. Crooker . . . . . . . . . . . . . . . . . . . . . . . 60 20 60 20
Nov 10, 1915 9896 E. L. Crooker . . . . . . . . . . . . . . . . . . . . . . . 50 00 50 00
Nov. 10, 1915 12158 E. L. Crooker . . . . . . . . . . . . . . . . . . . . . .. 31 45 31 5
Dec. 14, 1915 16078 E. L. Crooker . . . . . . . . . . . . . . . . . . . . . . . 31 75 31 75
Mar. 24, 1916 31516 E. L. Crooker . . . . . . . . . . . . . . . . . . . . . .. 21 10 21 10
Mar. 15, 1916 35566 E. L. Crooker . . . . . . . . . .' . . . . . . . . . . . . . 35 60 35 60
May 15, 1916 39563 E. L. Crooker . . . . . . . . . . . . . . . . . . . . . . . 18 00 18 00

COMPTROLLER OF PUBLIC ACCOUNTS.
175
Expenses of Auditors From September 1, 1915, to August 31, 1916, Including Salaries
—Continued
Summary—Continued.
Date. VoIuIcher Name. Salary. Expense. Total.
0.
June 13, 1916 43032 E. L. Crooker . . . . . . . . . . . . , . . . . . . . . .. 9 50 9 50
July 28, 1916 44660 E. L. Crooker . . . . . . . . . . . . . . . . . . . . . .. 16 00 16 00
Aug. 14, 1916 48924 E. L. Crooker . . . . . . . . . . . . . . . . . . . . . .. 28 75 28 75
Sept. 23, 1916 1794 E. L. Crooker . . . . . . . . . . . . . . . . . . . . . . . 11 60 11 60
Aug. 16, 1916 49208 E. L. Crooker . . . . . . . . . . . . . . . . . . . . . .. 20 00 20 00
Aug. 24, 1916 131 E. L. Crooker . . . . . . . . . . . . . . . . . . . . . .. 5 72 72
Sept. 30, 1915 2715 E. L. Crooker . . . . . . . . . . . 83 33 . . . . . . . . . . .. 83 33
Oct. 31, 1915 6969 E. L. Crooker . . . . . . . . . . . 166 66 . . . . . . . . . . .. 166 66
Nov. 30, 191 11822 E. L. Crooker . . . . . . . . . .. 166 66 . . . . . . . . . . .. 166 66
Dec. 31, 1915 17843 E. L. Crooker . . . . . . . . . .. 166 66 . . . . . . . . . . .. 166 66
Jan. 31, 1916 22949 E. L. Crooker . . . . . . . . . .. 166 66 . . . . . . . . . . .. 166 66
Feb. 29, 1916 27170 E. L. Crooker. .' . . . . . . . .. 166 66 . . . . . . . . . . .. 166 66
Mar. 31, 1916 31997 E. L. Crooker . . . . . . . . . .. 166 66 . . . . . . . . . . . . 166 66
April 30, 1916 36742 E. L. Crooker . . . . . . . . . . . 166 66 . . . . . . . . . . . . 166 66
May 31, 1916 41278 E. L. Crooker . . . . . . . . . . . 166 66 . . . . . . . . . . .. 166 66
June 30, 1916 44536 E. L. Crooker . . . . . . . . . .. 166 66 . . . . . . . . . . .. 166 66
July 31, 1916 47314 E. L. Crooker . . . . . . . . . .. 166 66 . . . . . . . . . . .. 166 66
Aug. 31, 1916 50237 E. L. Crooker . . . . . . . . . . . 166 74 . . . . . . . . . . .. 166 74
Nov. 9, 1915 9678 Wm. M. Woodall . . . . . . . . . . . . . . . . . . .. 29 50 29 50
Oct. 11, 1915 9865 Wm. M. Woodall . . . . . . . . . . . . . . . . . . .. 25 00 25 00
Dec. 8, 1915 15188 Wm. M. Woodall . . . . . . . . . . . . . . . . . . .. 21 25 21 25
Dec. 21, 1915 17014 Wm. M. Woodall . . . . . . . . . . . . . . . . . . .. 44 50 44 50
Dec. 14, 1915 21402 Wm. M. Woodall . . . . . . . . . . . . . . . . . . .. 11 00 11 00
Feb. 4, 1916 28602 Wm. M. Woodall . . . . . . . . . . . . . . . . . . .. 25 00 25 00
Mar. 13, 1916 29980 Wm. M. Woodall . . . . . . . . . . . . . . . . . . .. 24 25 24 25
Mar. 11, 1916 29981 Wm. M. Woodall . . . . . . . . . . . . . . . . . . .. 23 10 23 10
Mar. 14, 1916 30862 Wm. M. Woodall . . . . . . . . . - . . . . . . . . . . . 23 75 23 75
Mar. 24, 1916 31483 Wm. M. Woodall . . . . . . . . . . . . . . . . . . .. 19 45 19 45
April 20, 1916 36136 Wm. M. Woodall . . . . . . . . . . . . . . . . . . . . 58 30 58 30
April 11, 1916 35345 \Vm. M. Woodall . . . . . . . . . . . . . . . . . . . . 24 50 24 50
April 1, 1916 33709 Wm. M. Woodall . . . . . . . . . . . . . . . . . . .. 19 50 19 50
May 27, 1916 41404 Wm. M. Woodall . . . . . . . . . . . . . . . . . . .. 18 75 18 75
May 10, 1916 40054 Wm. M. Woodall . . . . . . . . . . . . . . . . . . .. 22 75 22 75
May 13, 1916 39561 Wm. M. Woodall . . . . . . . . . . . . . . . . . . .. 15 50 15 50
May 8. 1916 38839 \Vm. M. Woodall . . . . . . . . . . . . . . . . . . .. 22 50 22 50
June 3, 1916 42003 Wm. M. Woodall . . . . . . . . . . . . . . . . . . .. 49 55 49 55
June 14, 1916 43083 Wm. M. Woodall . . . . . . . . . . . . . . . . : . . . 61 05 61 05
July 3, 1916 43707 Wm. M. Woodall . . . . . . .. 50 00 53 65 103 65
July 1, 1916 44992 Wm. M. Woodall . . . . . . . . . . . . . . . . . . .. 49 87 .49 87
Aug. 12, 1916 48816 Wm. M. Woodall . . . . . . . . . . . . . . . . . . .. 54 35 54 35
Sept. 23, 1915 1783 Wm. M. \Voodall . . . . . . . . . . . . . . . . . . .. 12 05 12 05 -
Sept. 27, 1915 2171 Wm. M. Woodall . . . . . . . . . . . . . . . . . . . . 28 40 28 40
Sept. 5, 1916 382 Wm. M. Woodall . . . . . . . . . . . . . . . . . . .. 14 64 14 64
Sept. 31, 1915 2714 Wm. M. Woodall . . . . . . . . 166 66 . . . . . . . . . . . . 166 66
Oct. 31, 1915 6968 Wm. M. Wood . . . . . . .. 166 66 . . . . . . . . . . .. 166 66
Nov. 30, 1915 11821 Wm. M. Woodall . . . . . . . . 166 66 . . . . . . . . . . . . 166 66
Dec. 31. 1915 17842 Wm. M. Woodall . . . . . . .. 166 66 . . . . . . . . . . .. 166 66
Jan. 3, 1916 22948 Wm. M. Woodall . . . . . . .. 166 66 . . . . . . . . . . . . 166 66
Feb. 29, 1916 27169 Wm. M. Woodall . . . . . . .. 91 66 . . . . . . . . . . .. 91 66
Mar. 31, 1916 31996 Wm. M. Woodall . . . . . . .. 116 66 . . . . . . . . . . .. 116 66
ADI‘ll 30, 1916 36740 Wm. M. Woodall . . . . . . . . 166 66 . . . . . . . . . . . . 166 66
ay 31, 1916 41277 Wm. M. Woodall . . . . . . .. 116 66 . . . . . . . . . . .. 116 66
June 30, 1916 44535 Wm. M. Woodall . . . . . . . . 66 66 . . . . . . . . . . . . 6 66
uly 31, 1916 47313 Wm. M. Woodall . . . . . . .. 166 66 . . . . . . . . . . . . 166 66
Aug. 31, 1916 50236 W . M. Woodall . . . . . . .. 116 74 . . . . . . . . . . .. 116 74
Nov. 9. 1915 9866 A. W. Taber . . . . . . . . . . . . . . . . . . . . . . .. 21 45 21 45
July 29, 1916 47569 F J. Huey . . . . . . . . . . . . .. 217 25 . . . . . . . . . . . . 217 25
July 7, 1916 45572 F. J. Huey . . . . . . . . . . . . . . 150 00 . . . . . . . . . . . . 150 00
Aug 31. 1916 1 F. J. Hue . . . . . . . . . . . . . . 277 50 . . . . . . . . . . . . 277 50
Oct 2, 1915 6602 C. W. Nugent, Jr . . . . . . . . . . . . . . . . . . . . 15 60 1 60
Aug 24, 1915 49703 H. B. Terrell . . . . . . . . . . . . . . . . . . . . . . . . 250 00 250 00
. . . . . . . . . . . .. 50191 AliceMiller............. 8500............ 8500
. . . . . . . . . . . .. 50240 TomShives............. 6269............ 6269
Total . . . . . . . . . . . . . .. 3 6.797 45 3 1.944 63 8 8,742 08


1'76
COMPTROLLER OF PUELIO ACCOUNTS.
Expenses of Auditors from September 1, 1915, to Au
gust 31, 1916, IncludingSalaries


—Continued.
Vouchers Out of File.
Voucher N 0. Amount.
2965 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 44 44 5
25907 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
26892 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
30864 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . 50 00
37929 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 25
40128 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
41867 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 30
41865 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 50
46250 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
43103 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00 °
43722 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 50
43438 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 31 15
48738 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
49223 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 50
50157 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 0
50243 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 55
797 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
101' $ 800 79
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 23
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 9.562 10
Recapitulation.
Salaries . . . . . . . . . . . . . . . . . . . . . . .. 8 6,797 45 By Appropriation . . . . . . . . . . . . . . $ 9,500 00
Expenses . . . . . . . . . . . . . . . . . . . . . . . 1 ,944 63 Deposit Warrant No. 1964. . . 17 40
Vouchers out of ﬁle . . . . . . . . . . . . . . 800 79 Deposit Warrant No. 1965. . . 17 90
Balance . . . . . . . . . . . . . . . . . . . . 19 23 Deposit Warrant No. 1966. . . 17 90
Deposit Warrant No. 2804. . 8 90
8 9,562 10 $ 9,562 10


Enforcement Liquor Laws, September 1, 1915, to August 31, 1916. X-341, Appropriation $5,000.‘


Date. VoluIcher Name. Purpose Expended. Amount.
- 0.
Sept. 4, 1915 398 _Geo. S. Matthews. . Sheriff fees . . . . . . . . . . . . . . . . .. 3 1 00 $
_ _ i 1 00
Sept. 10, 1915 831 P. L. Ripley . . . . . . . Swearing 12.w1tnesses and hear—
_ ing testimony . . . . . . . . . . . . $38 00
Dan Lewis, County _
Attorney . . . . . . . . Atty representing Comptroller. 5 00
J. W. Dibrell . . . . . . Transcribing testimony . . . . . . . . 32 00
Jno. W. Tobin. . . . . Serving witnesses . . . . . . . . . . . . . 3 50
G. T. Carver . . . . . . . Witness fees . . . . . . . . . . . . . . . . . 1 00
L. C. Merriman. . . . Witness fees . . . . . . . . . . . . . . . . . 1 00
E. P. Warren . . . . . . Witness fees . . . . . . . . . . . . . . . . . 1 00
E. Lo ez . . . . . . . . . . Witness fees . . . . . . . . . . . . . . . . . . 1 00
J. J. arron . . . . . . . Witness fees . . . . . . . . . . . . . . . . . 1 00
James Lewis . . . . . . . Witness fees . . . . . . . . . . . . . . . . . 1 00
Henry Kuhlman. . . . Witness fees. . . . .l . . . . . . . . . . . . 1 00
H. R. Krueshall. . . . Witness fees . . . . . . . . . . . . . . . . . 1 00
Jonas Smith . . . . . . . Witness fees . . . . . . . . . . . . . . . . . - 1 00
Julius Owens . . . . . . . Witness fees . . . . . . . . . . . . . . . . . 1 00 8 O
i‘ 8 5
The above expens es incurred in an effort to revoke
the license of Chas. Franz, San Antonio, Texas.
Sept. 10, 1915 832 T. C. Mann . . . . . . . Swearing ﬁve. witnesses and
. hearing~ testimony . . . . . . . . . . . 6 60
W. C. Beamon. . . . . Transcribing testimony . . . . . . . . 4 66
Manuel Zapata. . . . . Serving one witness . . . . . . . . . . . 50
Jno. A. Valls . . . . . . . Witness fees . . . . . . . . . . . . . . . . . 1 00
W: A. Petty . . . . . . . Witness fees . . . . . . . . . . . . . . . . . 1 00
Miguel Garcia . . . . . . Witness fees . . . . . . . . . . . . . . . . . 1 00
Fillimon Guerra. . . . Witness fees . . . . . . . . . . . . . . . . . 1 00 15 76
The above expens es incurred in an effort to revoke
the license of Jose Montemayer, Laredo, Texas.
Sept. 10, 1915 834 A. T. Carleton. . . . . Swearing 23 witnesses and hear-
ing testimony . . . . . . . . . . . . . . $50 50
Clarence Kendall. . . Atty representing Comptroller. 5 00
. Lor . . . . . . . . . Transcribing testimony. . . . ._ . . . 39 00
M. F.-Hammond. . . Serving 16 witnesses and mile-
age . . . . . . . . . . . . . . . . . . . . . . . 8 75
Witness fees . . . . . . . . . . . . . . . . . 16
119 25


The above expens
the license of E. F.

es incurred in an effort to revoke
Westergreen, Houston, Texas.


COMPTROLLER OF PUBLIC ACCOUNTS.
1'77
Enforcement Liquor Laws, September 1, 1915, to August 31, 1916. X-34l, Appropriation $5,000
—Continued.


Date. Voucher Name. Purpose Expended. Amount.
No.
Sept. 10, 1915 834 A. T. Carleton. . . . . Swearing‘ ﬁve witnesses and
hearing testimony . . . . . . . . . . $20 50
Richard Maury. . . . Atty representing Comptroller. 5 00
A. Lord . . . . . . . . . Transcribi'ng testimony . . . . . . . . 18 00
M. F. Hammond. . . Serving four witnesses and mile-
age . . . . . . . . . . . . . . . . . . . . . .. 2 75
Witness fees . . . . . . . . . . . . . . . . . 4 00
_ _ 50 25
The above expens es incurred in an effort to revoke
the license of Frank Liuzza, Houston, Texas.
Sept. 10, 1915 834 A. T. Carleton. . . . . Swearing ﬁve witnesses and
hearing testrmong . . . . . . . . . . $11 50
Clarence Kendall. . . Atty representing Omptroller. 5 00
. or . . . . . . . . . Transcribing testimony . . . . . .. 9 00
M. F. Hammond, , _ Serving seven witnesses and
mileage . . . . . . . . . . . . . . . . . .. 5 25
Witness fees . . . . . . . . . . . . . . . . . 4 50
. _ 35 25
The above expens es incurred in an effort to revoke
the license of D. Tri ola, Houston, Texas.
Sept. 14, 1915 1050 H. B. Terrell. . . . . . . Austin to Waco . . . . . . . . . . . . .. $ 3 25
Waco to Cameron and return. . 3 20
Hotel at Waco . . . . . . . . . . . . . . . 23 00
Pullman, Austin to Waco . . . . . . 55
Transfer at Waco . . . . . . . . . . . . . 5O
TransferatWaco............. 50
Transfer at Austin . . . . . . . . . . . . 25
Telegraph and telephone, no
receipt . . . . . . . . . . . . . . . . . . .. 1 85
‘ 33 10
Sept. 21, 1915 1659 T. A. Hall . . . . . . . . . San Antonio to Austin . . . . . . . . $ 2 35
Austin to San Antonio . . . . . . . . 2 35
San Antonio to D’Hanis . . . . . . . 1 70
D’Hanis to San Antonio . . . . . . . 1 70
San Antonio .to Flatonia . . . . . . . 2 75
Flatonia to Cat Springs . . . . . . . 2 25
Cat Springs to Chappel Hill... . 1 85
Chappel Hill to Brenham . . . . . . 35
Brenham to Port Lavaca . . . . . . 5 00
Port Lavaca to Aransas Pass. . 3 30
Aransas Pass to San Antonio. . . 4 50
Hotel in Austin . . . . . . . . . . . . . . 8 00
Hotel in D’Hanis . . . . . . . . . . . . . 4 50
Hotel in Flatonia._ . . . . . . . . .. 2 00
Hotel in Cat Springs and in-
cidcntals . . . . . . . . . . . . . . . . . . 4 50
Hotel in Chappel Hill . . . . . . . . . 6 75
Hotel in Brenham . . . . . . . . . . . . 4 00
Hotel in Aransas Pass . . . . . . . . . 4 00
61 85
Sept. 23, 1915 1795 W. A. Little, Sr. . . . Summoning and swearing 13
witnesses...“ . . . . . . . . . . . .. ~ 6 50
Transcribing testimony . . . . . . . . 19 77
G. M. Abney, Con- .
stable . . . . . . . . . . . Serving 13 witnesses . . . . . . . . . . 6 50
Conn Brown, | _
County Attorney. Conducting examination . . . . . .. 5 00 37 77
The above expens es incurred in an effort to revoke
the licenses of W. L. Bedwell, Aransas Pass.
Sept. 30, 1915 2146 T. A. Hall . . . . . . . . . No statement in jacket . . . . . . .. 100 00
~ ‘ 100 00
Oct. 4, 1915 3455 H. B. Terrell, As- San Antonio to Dallas . . . . . . .. $ 8 60
signee T. A. Hall. Dallas to Fort Worth and return 1 2:3
Dallas to Fort Worth and return 1 2:)
Dallas to Waco . . . . . . . . . . . . . . 3 00
Waco to Austin . . . . . . . . . . . . . . 3 25
Austin to San Antonio . . . . . . . . 2 35
Pullman San Antonio to Dallas. 2 00
Hotel in Dallas . . . . . . . . . . . . . ... 16 50
Hotel in \Vaco . . . . . . . . . . . . . .. 5 00
Hotel in Austin . . . . . . . . . . . . . . 2 00


45 20
1'78
COMPTROLLER OF PUBLIC ACCOUNTS.
Enforcement Liquor Laws, September 1, 1915, to August 31, 1916. X-34l, Appropriation $5,000
-—Continued.

Date.
Oct. 4, 1915
Oct. 13, 1915
Oct. 21 , 1915
Oct. 24, 1915
‘Oct. 26, 1915
Nov. 3, 1915


Volulcher Name. Purpose Expended. Amount.
0.
3375 Thelbert Martin . . . . Swearing six witnesses and hear- ,
ing eviclence. ._ . . . . . . . . . . . . . $17 96
R. D, Thurston, _ , , Transcriblng testimony. . . . . . . 14 96
Geo. S. Matthews. . Serving witnesses . . . . . . . . . . . . . 4 80
Ollie Childress. . . . . Witness fee . . . . . . . . . . . . . . . . . . 1 00
Bob Depew . . . . . . . . Witness fee . . . . . . . . . . . . . . . . . . 1 00
Geo, S, Matthews, _ Servmg Comptroller’s notice. . . 1 00 40 72
The above expens esincurred in an effort to revoke
the license of M. D0 minlco, Austm, Texas.
4537 H, B, Terrell, As- San Antonio to Benavides. . . $ 6 15
Signce T_ A, Hall, Benavldes _to San Antonio. . . . . 6 15
San Antonio to Austin . . . . . . . . 2 35
Austin to San Antonio . . . . . . . . 2 35
San Antonio to Floresville. . . . . 90
Stockdale to San Antonio . . . . . . 1 10
Auto, Floresville to Stockdale. . 1 50
Hotel, Benavides . . . . . . . . . . . . . 7 00
Hotel, Austin . . . . . . . . . . . . . . . . 2 00
Hotel, Stockdale and incidentals 8 50
. i 38 00
5609 H. B, Terrell _ , _ , _ ,_ Austin to Waco . . . . . . . . . . . . .. $ 3 25
Waco to Cameron and return. . 3 3Q
Waco to Dallas . . . . . . . . . . . . 2 90
Dallas to Waco . . . . . . . . . . . . . . 2 95
Waco to Austin . . . . . . . . . . . . . . 3 25
Pullman, Austin to Waco . . . . . . 55
Pullman. Waco to Austin . . . . . . 1 50
Hotel, Waco and Dallas . . . . . . . ‘27 00
Transfers in Waco . . . . . . . . . . . . 50
Transfers in Waco . . . . . . . . . . . . 50
Transfers in Waco . . . . . . . . . . . . 50
Transfers in Cameron . . . . . . . . . 50
Transfers in Waco . . . . . . . . . . . . 50
Transfers in Dallas . . . . . . . . . . . 50
Transfers in Dallas. .' . . . . . . . . . 50
Transfers in Waco . . . . . . . . . . . . 50
Transfers in Austin . . . . . . . . . . . 50
Auto (no place given) . . . . . . . . . 4 50
Telegraph and telephone, no
receipt . . . . . . . . . . . . . . . . . . .. 1 75 '
55 50
5965 R. B. Humphrey. . . Austin to Dallas, Pullman and
return . . . . . . . . . . . . . . . . . . .. 11 10
Hotel and transferring in Dallas 12 70
r 23 80
6103 Mamie Cato . . . . . . . Transcribing 8,000 words . . . . . . $12 00
Swearing 16 witnesses . . . . . . . . . 8 00
Issuing subpoenas . . . . . . . . . . . . 1 00
Constable’s cost 1n serving pro-
ces . . . . . . . . . . . . . . . . . . . . . . . 3 00
Couniy Attorney's fees. .' . . . . . . 5 00
Witness fees, seven witnesses. . 7 00
r 41 00
8226 H. _B. Terrell, As- Salary for ()ctober, 1915 . . . . . . . $100 00
slgnee T. A. all. San Antonio to Austin . . . . . . . . 2 35
Austin to San Antonio . . . . . . . . 2 35
San Antonio to Harlingen. . . . . 8 00
Harlingen to San Antonio. . . . . 8 90
San Antonio to Austin . . . . . . . . 2 3@
Austin to Beaumont . . . . . . . . . . 7 40
Beaumont to Port Arthur. . . . . 1 00
Port Arthur to Beaumont. . . . . 1 00
Beaumont to San Antonio. . . . . 8 80
Pullman, San Antonio to Har-
lingen . . . . . . . . . . . . . . . . . . . . . 2 ()0
Pullm n, Harlingen to San An-
tonio . . . . . . . . . . . . . . . . . . . . . . 2 00
Beaumont to San Antonio. . . . . 2 00
ote . . . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel, Austin . . . . . . . . . . . . . . . . 4 00
Hotel, Harlingen and incidentals 13 00
Hotel, Austin . . . . . . . . . . . . . . . . 12 00
Hotel, Port Arthur and inci-
dentals . . . . . . . . . . . . . . . . . . . . 12 00
Hotel, Beaumont . . . . . . . . . . . . . 1 50
Austin to Taylor and Granger
and return . . . . . . . . . . . . . . . . 2 90
Austin to San Antonio . . . . . . . . 2 35
San Antonio to Austin . . . . . . . . 2 35


199 40
COMPTROLLER OP RPUBLIC ACCOUNTS.
179
Enforcement Liquor Laws, September 1, 1915, to August 31, 1916. X-34l, Appropriation $5,000


-—Cont1nued.
Date. Voucher Name. Purpose Expended. Amount.
No.
Nov. 10, 1915 9898 H. B. Terrell. . . . . . . Austin to Houston and return.. 3 5 95
Houston to Galveston and re-
turn . . . . . . . . . . . . . . . . . . . . . . 2 00
Pullman, Austin to Houston. . . 2 00
Pullman, Houston to Austin. . . 2 00
Hotel in Galveston . . . . . . . . . . . 2 50
Hotel in Houston . . . . . . . . . . . . . 18 00
Transfer in Austin . . . . . . . . . . . . 50
Transfer in Houston . . . . . . . . . . 50
Transfer in Houston . . . . . . . . . . 50
Auto service, Houston . . . . . . . . 6 00
Telephone calls . . . . . . . . . . . . . . . 85
40 80
Nov. 23, 1915 11070 R. B. Humphrey. .. Austin to Wichita Falls, Pull-
man and return . . . . . . . . . . . . $21 70
Hotel and transfers, etc., Wich-
ita Falls . . . . . . . . . . . . . . . . .. 10 35
32 05
Dec. 7, 1915 14884 T. A. Hall . . . . . . . . . Balance salary for Nov, 1915. . 310000
San Antonio to New Braunfels. 90 -
New Braunfels to San Antonio. 90
San Antonio to Austin . . . . . . . . 2 35
Austin to San Antonio . . . . . . . . 2 35
San Antonio to El Paso . . . . . . . 18 60
Pullman, San Antonio to El
Paso . . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel, New Braunfels . . . . . . . . . 2 50
Hotel, Austin . . . . . . . . . . . . . . . . 5 50
Hotel, El Paso and incidentals. 55 0
i 190 10
Dec. 16, 1915 16292 R. B. Humphrey. .. Austin to El Paso and Pullman $24 70
El Paso to Austin via Fort
Worth, also Pullman . . . . . . . . 26 70
Hotel in San Antonio . . . . . . . . . 2 00
Hotel in El Paso (Del Norte) . . . 9 85
Hotel in El Paso Sheldon).... 7 50
Meals. transfers, to egrams, etc.,
El Paso. . . . . . . . . . . . . . . . . . . 26 20
Detective service (no receipt) . . 15 00
Stenographer (no receipt) . . . . 10 00
Typewriter and paper . . . . . . . . . 2 40
124 35
Jan. 6, 1916 20368 H. _B. Terrell, As- Salary, Depembel‘, 1915 . . . . . . . 5$100 00
signee T. A. Hall. El Paso to San Antonio and Pull-
man . . . . . . . . . . . . . . . . . . . . . . 22 35
Hotel in El Paso . . . . . . . . . . . . . 33 00
Railroad and hotel . . . . . . . . . . . . 17 40
172 75
Feb. 18, 1916 25977 T. A. Hall . . . . . . . .. Salar .January, 1916 . . . . . . . .. $100 00
San ntonio to Austin . . . . . . .. 2 35
Austin to San Antonio . . . . . . . . 2 35
San Antonio to Austin . . . . . . . . 2 35
Austin to San Antonio . . . . . . . . 2 35
San Antonio to Austin . . . . . . . . 2 35
Hotel in Austin . . . . . . . . . . . . . . 20 45
132 20
Jan. 14, 1916 21400 B. M. Harding. . . .. Austin to Dallas - - - - - ~ - - - - - - -- $ 6 25
Dallas to Fort Worth . . . . . . . . . 70
Fort Worth to_Austin . . . . . . . . . 5 90
Pullman, Austin to Dallas. . . . . 1 00
Pullman, Fort ‘North to Austin. 2 00
Meals on train . . . . . . . . . . . . . . . 1 10
Meals in Dallas . . . . . . . . . . . . . . 1 15
Meals,'January 12th . . . . . . . . . . 3 15
Meals, January 13th . . . . . . . . . . 3 40
Hotel in Fort Worth . . . . . . . . . . 3 00
Transfer in Dallas . . . . . . . . . . . . 50
Transfer in Fort \Vorth . . . . . . . 25
Transfer in Fort \Vorth . . . . . . . 15
Street car fare, Fort _\Vorth. . . . 05
Street car fare, Austin . . . . . . . . 05


28 65
180
COMPTROLLER OE PUBLIC ACCOUNTS.
Enforcement Liquor Laws, September 1, 1915, to August- 31, 1916. X-341, Appropriation $5,000
—-Continued.


Date. Voiilcher Name. Purpose Expended. Amount.
0.
Jan, 1 , 1916 20971 , H. B. Terrell . . . . . .. Austin to Dallas . . . . . . . . . . . . .. 3 5 65
1 Dallas to Waco . . . . . . . . . . . . . . 2 45
Waco to Austin . . . . . . . . . . . . . . 3 25
Pullman, Austin to Dallas. . . . . 2 00
Waco to Austin, Pullman . . . . . . 55
Hotel, Dallas, four days. .,~ . . . . 18 00
Hotel, Waco, four days . . . . . . . . 18 00
Transfers in Dallas . . . . . . . . . . . 50
Transfers in Dallas . . . . . . . . . . . 50
Transfers in Waco . . . . . . . . . . . . 50
Transfers _in Waco . . . . . . . . . . . . 50
Auto service, Dallas . . . . . . . . . . 4 50
Telephone calls (no receipt). . . . 2 40
Telephone calls (no receipt). . . . 1 65
Stamps . . . . . . . . . . . . . . . . . . . . . . 50
60 95
Mar 4, 1916 28501 H- _B. Terrell, As- Salary, February, 1916 . . . . . . . . $100 00
signee T. A. Hall. Austinto Fredericksburg . . . . . . 5 40
Fredericksburg to Austin . . . . . . 5 40
Hotel in Austin . . . . . . . . . . . . . . 4 00
Hotel in F redericksburg . . . . . . . 5 00
Hotel in Austin. . . . . . . . . . . . . . 22 00
141 80
Mar. 16, 1916 30424 R. B. Humphrey. . . Austin to Galveston and return $12 40'
Austin to Dallas and return. . . . 12 50
Dallas to Fort Worth and return 1 40 ,
Pullman, Austin to Dallas and
return . . . . . . . . . . . . . . . . . . . . . 4 00
Hotel,_Galveston and Houston. 6 00
Hotel in Dallas . . . . . . . . . . . . . . . 5 00
Meals.....'. . . . . . . . . . . . . . . . .. 15 75
57 05
Mar. 28, 1916 32698 R. B. Humphrey. . . Mileage (no receipt) . . . . . . . . .. 25 00 25 00
Mar. 24, 1916 32763 R. B. Humphrey. . . Austin to Rockdale and return. 3 70
Meal in Rockdale . . . . . . . . . . . . 50
. 4 20
Mar. 31, 1916 33020. T. A. Hall . . . , . . . , _ Salary, February, 1916 . . . . . . . . $100 00
Austin to San Antonio . . . . . . . . 2 35
San Antonio to Waco . . . . . . . . . 5 70
Waco to Bremond . . . . . . . . . . . . 1 30
Marlin to San Antonio . . . . . . . . 5 65
San Antonio to Austin and re-
turn . . . . . . . . . . . . . . . . . . . . . . 4 70
San Antonio to Austin . . . . . . . . 2 35
Auto, Bremond to Marlin. . . . . 1 50
Pullman, Marlin to San Antonio 1 75
Hotel in Austin . . . . . . . . . . . . . . 4 00
Hotel in Waco . . . . . . . . . . . . . . . 12 50
Hotel in Bremond . . . . . . . . . . . . 2 50
Mileage (no receipt) . . . . . . . . . . 25 00
l 169 30
April 3, 1916 ‘ 33604 W. E. Price . . . . . . . . Swearing 10 witnesses and hear-
_ ing testimony . . . . . . . . . . . . . . $31 55
C. G. D_ibrell, Atty. Representing Comptroller. . . . . 5 00
E. A. Riney . . . . . . . Transcribing testimony . . . . . . . . 26 55
J. F. Moran, Con- _ . _
stable . . . . . . . . . . . Serving ﬁve witnesses and mile-
age . . . . . . . . . . . . . . . . . . . . . . . 3 00
John Williams. . . . . Witness fee . . . . . . . . . . . . . . . . . . 1 00
D. A. Henry . . . . . . . Witness fee . . . . . . . . . . . . . . . . . . 1 00
J. F. Bowe . . . . . . . . Witness fee . . . . . .' . . . . . . . . . . . . 1 00
Henry Wisrodt. . . . . Witness fee . . . . . . ._ . . . . . . . . . . . 1 00
Annie Johnson. . . Witness fee . . . . . . . . . . . . . . . . . . 1 00
J. Fagg . . . . . . . . . . . Witness fee . . . . . . . . . . . . . . . . . . 1 00
Martin Anderson. . . Witness fee . . . . . . . . . . . . . . . . . . 1 00
J. Williams . . . . . . . . Witness fee . . . . . . . . . . . . . . . . . . 1 00
J. A. Stein . . . . . . . . . Witness fee . . . . . . . . . . . . . . . . . . 1 00
W. E. Price . . . . . . . . Telegram from Comptroller. . . . 45 75 55


The above expensi
the license of B. Cle

es incurred in an effort to revoke
ments, Galveston, Texas.

COMPTROLLER OF PUBLIC ACCOUNTS.
181
Enforcement Liquor Laws, September 1, 1915, to August 31, 1916. X-341, Appropriation $5,000


--Continued.
Date. VoIiiTcher Name. Purpose Expended. Amount.
0.
April 7, 1916 34383 Ed Gunn . . . . . . . . .. Swearing witnesses and hearing
testimony. ._ . . . . . . . : . . . . . .. $12 91
W. W. Chambers. . . Atty representing Comptroller. 5 00
E. A. Cam . . . . . . . Transcribing testimony . . . . . z . . 7 41
J. D. Hamilton..... Serving 11 witnesses and mile-
age. . . . . . . . . . . . . . . . . . . . . .. 6 50
R. L. Hall , . _ , _ , _ _ , Witness fee . . . . . . . . . . . . . . . . . . 1 00
Ira Perry . . . . . . . . . . itness fee . . . . . . _. . . . . . . . . . . . 1 00
Homer Stevens, _ _ _ , Witness fee and mileage . . . . . . . 1 12
Arch Thornberg. . . . Witness fee and mileage . . . . . . . 1 30
J. H, Bonds , _ , , , , , Witness fee . . . . . . . . . . . . . . . . . . 1 00
John Fleming . . . . . . Witness fee . . . . . . . . . . . . . . . . . . 1 00 38 24
The above expens es incurred in an effort to revoke
the license of J. T. Maples, Rockdale. Texas.
April 13, 1916 35347 H. B. Terrell . . . . .. Austin to. Waco . . . . . . . . . . . . .. $ 3 25
Waco to Dallas . . . . . . . . . . . . . . 2 95
Dallas to Austin . . . . . . . . . . . . . 6 20
Pullman, Austin to Waco . . . . . . 55
Pullman, Dallas to Austin. . . . . 2 00
Hotel in Dallas and Waco. . . . . 17 50
Transfers in Waco . . . . . . . . . . . . 50
Transfers in Waco . . . . . . . . . . . . 50
Transfers in Dallas . . . . . . . . . . . 50
Transfers in Dallas . . . . . . . . . . . 50
Auto in Waco . . . . . . . . . . . . . . . . 3 00
Auto in Dallas . . . . . . . . . . . . . . . 6 50
Telegraph and telephone (no
receipt) . . . . . . . . . . . . . . . . . . . 3 30
Baggage . . . . . . . . . . . . . . . . . . . . . 50
_ $47 75
Credits . . . . . . . . . . . . . . . . . . . . . .
46 85
April 17, 1916 35791 R. B. Humphrey. . . Austin to Beaumont . . . . . . . . . . 8 7 40
. Beaumont to Austin . . . . . . . . . . 7 40
Pullman, Austin-to Houston . . . 2 00
Hotel in Beaumont. . . . . . . . . . . 2 00
Hotel in Houston . . . . . . . . . . . . . 2 00
Transfers, Houston and Beau-
mont . . . . . . . . . . . . . . . . . . . . . 50
Meals, Houston and Beaumont 6 65
$27 95
Credits . . . . . . . . . . . . . . . . . . . . . . 14 80
13 15
April 29, 1916 37544 H. B. Terrell . . . . . . Austin to San Antonio . . . . . . .. 3 2 35
/ San Antonio to Austin . . . . . . . . 2 35
' Pullman, Austin to San Antonio 40
Pullman, San Antonio to Austin . 40
Hotel, San Antonio . . . . . . . . . . . 8 25
Transfers, San Antonio . . . . . . . . 50
Transfers, San Antonio . . . . . . . . 50
Transfers, Austin . . . . . . . . . . . . . 50
Auto, San Antonio . . . . . . . . . . . . 4 50
Telephone service. . . ._ . . . . . . . . 65
Mileage book (no receipt). . . . . 25 00
I 45 40
May 2, 1916 38001 H. _B. Terrell, As- Salar , March, 1916, . . . . . . . .. $10000
signee T. A. Hall. San ntonio to Austin . . . . . . . . 2 35
Austin to Dallas . . . . . . . . . . . . . 6 25
Dallas to Fort Worth and return 1 25
Dallas to Fort Worth and return 1 25
Dallas to San Antonio . . . . . . . . 8 60
San Antonio to Austin . . . . . . . . 2 35
Austin to San Antonio . . . . . . . . 2 35
Hotel. Austin_and Dallas . . . . . . 30 00
Hotel in Austin . . . . . . . . . . . . . . 4 00
_ 158 40
Credits . . . . . . . . . . . . . . . . . . . . . . 10 70
r 147 70

182 COMPTROLLER OF PUBLIo ACCOUNTS.


Enforcement Liquor Laws, September 1, 1915, to August 31, 1916. X-341, Appropriation $5,000
—-Continued.
Date. Voilqcher Name. Purpose Expended. Amount.
0.
May 26, 1916 41134 H. B. Terrell . . . . . .. Austin to Waco . . . . . . . . . . . . .. $ 3 25
Waco to Marlin . . . . . . . . . . . . . . 80
Marlin to Austin . . . . . . . . . . . . . 3 25
Pullman, Austin to Waco . . . . . . 55
Hotel, Marlin. three days . . . . . . 10 50
Transfers in Waco . . . . . . . . . . . . 50
Transfers in Waco . . . . . . . . . . . . - 50
Transfers in Marlin . . . . . . . . . . . 25
Transfers in Marlin . . . . . . . . . . . 5O
Transfers in Austin . . . . . . . . . . . 25
$20 35
Credits . . . . . . . . . . . . . . . . . . . . . . 5 60
l 14 75
May 31, 1916 41500 R. B. Humphrey. .. Austin to San Antonio and re-
turn . . . . . . . . . . . . . . . . . . . . .. $ 3 15
‘ Hotel in San Antonio . . . . . . . . . 4 00
Meals, San Antonio . . . . . . . . . . . 5 00
12 15
May 31, 1916 41501 T. A. Hall.. .. ... . Salary, May, 1916--_ - - - - - - - . -- $12500
San Antonio to Austin . . . . . . . . 2 35
Austin to New Braunfels . . . . . . 40
New Braunfels to_San Antonio. 95
San Antonio to NIXOH . . . . . . . . . 1 55
Nixon to Cuero . . . . . . . . . . . . . . 1 05
Cuero to Yoakum . . . . . . . . . . . . 60
Yoakum to Shiner . . . . . . . . . . . . 30
Shiner to Gonzales . . . . . . . . . . . . a 60
Gonzales to Lullng . . . . . . . . . . . 60
Luling to San Antonio . . . . . . . . 1 70
San Antonio to Austin . . . . . . . . 2 35
Austin to La Grange . . . . . . . . . . _2 40
La Grange to Sealy . . . . . . . . . . . 1 40
Sealy to Bellville . . . . . . . . . . . . 40
Bellville to Brenham . . . . . . . . . . 55
Brenham to San Antonio . . . . . . 5 15
San Antonio to Austin . . . . . . . . 2 35
Hotel in Austin . . . . . . . . . . . . . . 2 00
Hotel in Austin . . . . . . . . . . . . . . 2 00
Hotel in New Braunfels . . . . . . . 1 50
Hotel in Nixon . . . . . . . . . . . . . . . 2 00
Hotel in Cuero . . . . . . . . . . . . . . . 2 00
Hotel in Yoakum . . . . . . . . . . . . . 2 00
Hotel in Shiner . . . . . . . . . . . . . . . 2 00
Hotel in Gonzales . . . . . . . . . . . . 2 00
Hotel in Luling . . . . . . . . . . . . . . 2 00
Hotel in Austin . . . . . . . . . . . . . . 2 00
Hotel in Austin . . . . . . . . . . . . . . 2 00
Hotel in Austin . . . . . . . . . . . . . . 2 00
Hotel in La Grange . . . . . . . . . . . 2 00
Hotel in Sealy . . . . . . . . . . . . . . . 2 00
Hotel in Bellville . . . . . . . . . . . . . 2 00
Hotel in Brenham . . . . . . . . . . . . 2 00
Hotel in Brenham. . . .' . . . . . . . . 1 00
Mileage book (no receipt) . . . . . 25 00
206 20
Credits . . . . . . . . . . . . . . . . . . . . . . 18 40
it 189 80
May 30, 1916 41542 Eugene L. Harris.. . Swearing 17 witnesses and hear-
ing testimony . . . . . . . . . . . . . . 49 00
C. W. Croom . . . . . . Atty representing Comptroller. 10 00
Geo. C. Johnson. .. . Transcribing testimony . . . . . . . . 40 50
Payton J. Edwards. Servilng three witnesses and 10
ml ea c . . . . . . . . . . . . . . . . . . . ..
_ g 101 60
The above expens es incurred in an effort to revoke
the license of J. M. Durand, El Paso. Texas.


COMPTROLLER OF PUBLIC ACCOUNTS.
183
Enforcement Liquor Laws September 1, 1915, to August 31, 1916. X-341, Appropriation $5,000
—-Conﬁnued.

Date.
June; 8, 1916
June 14, 1916
June 14, 1916
June 14, 1916
June 15, 1916
June 19, 1916
June 21 , 1916


Volulcher Name. Purpose Expended. Amount.
0.
42509 E. J. Martin . . . . . . . Austin to Rockdale . . . . . . . . . . . 8 1 85
Rockdale to Cameron . . . . . . . . . 70
Cameron to Buckholts and re-
turn . . . . . . . . . . . . . . . . . . . . . . 60
Cameron to Rockdale (S.A.P.) . 45
Rockdale to Gause . . . . . . . . . . . 60
Gause to Austin . . . . . . . . . . . . . . 2 40
Meals, Rockdale . . . . . . . . . . . . . 50
Meals, Cameron . . . . . . . . . . . . . . 50
Meals, Cameron . . . . . . . . . . . . . . 50
Meals, Buckholts . . . . . . . . . . . . . 50
Meals, Cameron . . . . . . . . . . . . . . 50
Meals, Rockdale . . . . . . . . . . . . . 1 00
Meals, Rockdale . . . . . . . . . . . . . 50
Meals. Gause . . . . . . . . . . . . . . . . 50
Hotel in Cameron . . . . . . . . . . . . 1 00
Hotel in Rockdale . . . . . . . . . . . . 2 00
Transfers in Cameron . . . . . . . . . 75
Telephone (no receipt) . . . . . . . . 52
Street car, Austin . . . . . . . . . . . . 05
' ‘ 15 42
43081 R. B. Humphrey. . . Austin to Dallas . . . . . . . . . . . . . . 6 6 25
Dallas to Austin . . . . . . . . . . . . . 6 25
Pullman, Austin to Dallas. . . . . 2 90
Hotel in Dallas . . . . . . . . . . . . . . . 1 50
Meals in Dallas . . . . . . . . . . . . . . 3 09
$19 00
Credits . . . . . . . . . . . . . . . . . . . . . . 2 7
' 16 .30
43081 R, B, H'umphrey_ , , Austin 1.0 Dallas . . . . . . . . . . . . . . $ 6 25
Dallas to Austin . . . . . . . . . . . . . . 6 25
Hoteli n Dallas . . . . . . . . . . . . . . . 2 5O
Meals in Dallas . . . . . . . . . . . . . . 4 59
_ $19 50
Credits . . . . . . . . . . . . . . . . . . . . . . 12 5
7 00
43087 H, B, Terrell , _ , _ _ , _ Austin to Houston . . . . . . . . . . . . 6 4 95
Houston to Galveston and re-
I turn . . . . . . . . . . . . . . . . . . . . .. 2 00
Houston to Austin . . . . . . . . . . . . 4 95
Pullman, Austin to Houston. . . 2 90
Pullman, Houston to Austin. . . 2 99
Hotel in Houston . . . . . . .' . . . . . . 31 50
Transfers in Houston . . . . . . . . . 59
Transfers in Galveston . . . . . . . . 59
Transfers in Galveston . . . . . . . . 59
Transfers in Houston . . . . . . . . . 50
Transfers in Austin . . . . . . . . . . . 25
Auto service, Galveston . . . . . . . 4 50
Auto service, Houston . . . . . . . . 3 59
Auto service, Houston . . . . . . . . 4 00
Rent on typewriter (no receipt) 1 00
Stamps . . . . . . . . . . . . . . . . . . . . .. 1 90
$63 65
Credits . . . . . . . . . . . . . . . . . . . . . . 9 9 I
53 75
43212 R. B. Humphrey. .. Mileage book, T. S. B. No.15313 $25 00 25 00
43454 Alice Miller . . . . . . . . Copying brief Walker case. . . . . $ 3 50 3 50
43568 H. B. Terrell . . . . . . . Austin to Waco. . . . . . . . . . . . . . 6 2 50
Waco to Dallas . . . . . . . . . . . . . . 2 45
Dallas to Austin . . . . . . . . . . . . . 6 25
Pullman, Dallas to Austin. . . . . 2 99
Hotel in Dallas . . . . . . . . . . . . . . . 18 00
Transfers in Dallas . . . . . . . . . . . 25
Transfers in Dallas . . . . . . . . . . . 50
Transfers in Austin . . . . . . . . . . . 25
Transfers in Waco . . . . . . . . . . . . 25
Rent on typewriter (no receipt) 1 00
Auto service, Dallas . . . . . . . . . . 3 50
Telegraph and telephone (no
receipt) . . . . . . . . . . . . . . . . . . . 85
Mileage book (no receipt) . . . . . 25 00


(Account not sworn to.)


64 80
184.-
COMPTROLLER OE PUBLIC ACCOUNTS.
Enforcement Liquor Laws, September 1, 1915, to August 31, 1916. X-341,‘ Appropriation $5,000


—Continued.
Date. Voucher Name. Purpose Expended. Amount
0.
July 13, 1916 46183 R. B. Humphrey. .. Austin to Dallas . . . . . . . . . . . . . . $ 6 25
- Dallas to Austin . . . . . . . . . . . . . . 6 25
Hotel in Dallas . . . . . . . . . . . . . . . 4 00
Meals on train . . . . . . . . . . . . . . . 1 65
Meals in Dallas . . . . . . . . . . . . . . 4 50
Transfers in Dallas . . . . . . . . . . . 50
, $23 15
Credits . . . . . . . . . . . . . . . . . . . . . . 12 50
10 65
July 1, 1916 44996 T. A. Hall . . . . . . . . . Salary for June, 1916 . . . . . . . . . $125 00
Austin to San Antonio . . . . . . . . 2 35
San Antonio to Austin . . . . . . . . 2 35
Austin to San Antonio . . . . . . . . 2 35
Hotel in Austin . . . . . . ._ . . . . . . . 2 00
San Antonio to Falls City. . . . . 1 50
Falls City to San Antonio. . . . . 1 50
San Antonio to Nixon . . . . . . . . . 1 65
Nixon to San Antonio . . . . . . . . . 1 65
San Antonio to Austin . . . . . . . . 2 35
Austin to San Antonio . . . . . . . . 2 35
San Antonio to Dallas . . . . . . . . 8 65
Dallas to Fort Worth and return
(two fares) . . . . . . _. . . . . . . . . . 2 50
Dallas to San Antonio . . . . . . . . 8 65
San Antonio to Austin and re-
turn . . . . . . o . . . . . . . . . . . . . . . . 4 70
Auto, Falls City to Cestohowa
and return . . . . . . . . . . . . . . . . . 1 50
Auto, Nixon to Gillett and re-
turn . . . . . . . . . . . . . . . . . . . . .' . 3 00
Hotel in Austin . . . . . . . . . . . . . . 2 00
Hotel in Cestohowa . . . . . . . . . . . 1 00
Hotel in Falls City . . . . . . . . . . . 2 00
Hotel in Gillett.. . . . . . . . . . . . . . 1 00
Hotel in Nixon . . . . . . . . . . . . . . . 2 00
Hotel in Austin . . . . . . . . . . . . . . 3 00
Hotel in Dallas for Mr. Davis,
Am taut . . . . . . . . . . . . . . . . .. 2 50
Hotel in Dallas, self . . . . . . . . . . 2 50
Hotel in Fort Worth, self . . . . . . 2 50
Hotel 1n Fort Worth, Mr. Davis 2 50
Hotel in Dallas, Mr. Davis. . . . 5 00
Hotel in Dallas, self . . . . . . . . . . 6 00
Hotel in Austin . . . . . . . . . . . . . . 1 00
Mileage book (no receipt). . . . . 25 00
. 230 05
Credits . . . . . . . . . . . . . . . . . . . . . . 30
202 05
July 25, 1916 47143 H. B. Terrell . . . . . .. Austin to Dallas . . . . . . . . . . . . .. $ 6 20
Dallas to Fort Worth and return 1 25
Pullman, Austin to Dallas. . . . . 00
Hotel in Dallas . . . . . . . . . . . . . . . 12 00
Transfers _in Dallas . . . . . . . . . . . 50
Auto service, Dallas . . . . . . . . . . 3 50
l 24 45
Aug. 1, 1916 47885 R. B. Humphrey. . . Mileage book T. S. B. No. 16703 $25 00 25 00
Aug. 2, 1916 47969 A. W. Dycus . . . . . . . Swearing eight witnesses and
hearing testimony . . . . . . . . .. $14 25
R. L. Burgess . . . . . . Atty representing Comptroller. 5 00
Hug? R. Burnaby. . Transcribing testimony . . . . . . . . 10 25
R. . Thornton . . . . Servilng three witnesses and 1 70
ea c . . . . . . . . . . . . . . . . . m‘ g 31 2O
_ Above expenses in curred in an effort to revoke the
license of Bruno Th1 e1, Port Arthur, Texas.
Aug. 3, 1916 48095 Geo. W. Blair, Clerk Copy opinion J. 0. Walker case 3 5 10 5 10

COMPTROLLER OF PUBLIC ACCOUNTS.
185
Enforcement Liquor Laws, September 2, 1915, to August 31, 1916. X-341, Appropriation $5000
——Continued.


Date. VoliiIcher Name. Purpose Expended. Amount.
0.
Aug. 10, 1916 48735 A. Ludlow Calhoun. Swearing .11 witnesses and hear-
ing testimony . . . . . . , . . . . . . . . $14 50
Marvin Scurlock. . . Atty representing Comptroller. 5 00
H. R. Burnaby. . . . . Transcribing testimony . . . . . . . . 9 00
A. W. Land, Con- Serving ﬁve witnesses and mile-
stable. age . . . . . . . . . . . . . . . . . . . . . . . 3 00
Elige Abshire . . . . . . Witness fee . . . . . . . . . . . . . . . . . . 1 00
Lynn Irvan . . . . . . . . Witness fee . . . . . . . . . . . . . . . . . . 1 00 33 0
' l 5
_ Above expenses in curred in an effort to revoke the
license of J. C. Grov es, Beaumont, Texas.
Aug. 10, 1916 48735 A. Ludlow Calhoun. Swearing seven witnesses and
_ hearing testimony . . . . . . . . .. $17 00
Marvin Scurlock. . . Atty representing Comptroller. 5 00
H. R. Burnaby. . . . . Transcribing testimony. . . . . . . . 13 50
A. W. Land, Con- Serving ﬁve witnesses and mile-
stable. _ age . . . . . . . . . . . . . . . . . . . . . .. 5 00
Elige Abshire . . . . . . Witness fee . . . . . . . . . . . . . . . . . . 1 00 41 50
_ Above expenses in curred in an effort to revoke the .
license of Max View eger, Beaumont, Texas.
Aug. 10, 1916 48735 A. Ludlow Calhoun. Swearing 15 witnesses and hear-
ing testimony . . . . . . . . . . . . .. $25 50
Marvin Scurlock. , , Atty representing Comptroller. 5 00
H. R.‘Burnaby. . . . . Transcribing testimony . . . . . .i . . 18 00
A. L. Land, Con- Serving 14 witnesses and mile-
stable. age . . . . . . . . . . . . . . . . . . . . . . . 9 00 .
Elige Abshire . . . . . . Witness fee . . . . . . . . . . . . . . . . . . 1 00 58 50
0 Above expenses in curred in an effort to revoke the
license of J. J. Ayro ud, Beaumont, Texas.
Aug. 10, 1916 48735 A. Ludlow Calhoun. Swearing nine Witnesses and
_ hearing testimony . . . . . . . . .. 12 00
Marvin Scurlock. _ . Atty representing Comptroller. 00
H._ R. Burnaby. . . . . Transcribing testimony . . . . . . . 7 50
Elige Abshire. . . . . . Witness fee . . . . . . . . . . . . . . . . . . 1 00
Lynn Irvan . . . . . . . . Witness fee . . . . . . . . . . . . . . . . . . 1 00
_ ——— 26 50
_ Above expenses in curred in an effort to revoke the
license of F. F. Toliv er, Beaumont, Texas.
Aug. 11, 1916 48759 T. A. Hall . . . . . . . .. Salary for June. 1916 - . . - . . . .. $125 00
San Antonio to Austin . . . . . . . . 2 35
Austin to San Antonio . . . . . . . . 2 35
Hotel in Austin. . . . . ._ . . . . . . . . 2 00
Mileage book (no receipt) . . . . . 25 00
156 70
Credits . . . . . . . . . . . . . . . . . . . . . . 2 3
154 35
Aug. 19, 1916 49222 James J. Collins. . . . Legal services J. 0. Walker case $100 00 100 00
Aug. 22, 1916 49343 H. B. Terrell ..... .. Austin to Fort Worth . . . - . . . .. $ 5 95
- Fort Worth to Galveston . . . . . . 9 95
Galveston to Houston . . . . . . . . . 1 25
Houston to Austin . . . . . . . . . . . . 4 95
Pullman, Austin to Fort Worth 2 00
Pullman, Fort Worth to Gal-
veston . . . . . . . . . . . . . . . . . . .. 2 00
Pullman, Houston to Austin. . . 2 00
Hotel, six days . . . . . . . . . . . . . . . 24 00
Transfers in Fort Worth . . . . . . . 50
Transfers in Galveston . . . . . . . . 50
Transfers in Galveston . . . . . . . . 50
Transfers in Houston . . . . . . . . . 50
Auto service, Fort Worth . . . . . . 3 50
Auto service, Galveston . . . . . . . 4 00
Auto service, Houston . . . . . . . . 2 75
Telegraph and telephone . . . . . . 90
Rent on typewriter (no receipt) 1 00
Baggage, nouston . . . . . . . . . . . . 25
_ . $66 50
Credits . . . . . . . . . . . . . . . . . . . . . . 14 8
51 70
186 COMPTROLLER OF PUBLIC AoooUNTs.


Enforcement Liqvor Laws, September 1, 1915, to August 31, 1916. X-341, Appropriation 5,900
——Continued.
Date. Voucher Name. Purpose Expended. Amount.
No.
Au . 22, 1916 49615 Oran R. Stevens. . . . Austin to Brownsville . . . . . . . . . $11 70
g Brownsville to Point Isabel. . . . 50
Brownsville to Harlmgen . . . . . . 75
Harlingen to San Benito . . . . . . . 25
San Benito to Brownsvllle. . . . . 50
Brownsville to Robstown . . . . . . 4 20
Robstown to Laredo . . . . . . . . . . 4 40
Laredo to San Antonio . . . . . . . . 4 60
San Antonio to Austin . . . . . . . . 2 35
Pullman, San Antonio to
Brownsville . . . . . . . . . . . . . . . . 2 00
Pullman, Laredo to San Antonio 2 00
Meal at San Antonio . . . . . . . . . . 75
Meal at Kingsville . . . . . . . . . . . . 50
Meal at Brownsville . . . . . . . . . . 1 25
Meal at Point Isabel . . . . . . . . . . 2 00
Meal at Padre Island . . . . . . . . . 1 00
Meal at Brownsville . . . . . . . . . . 3 5O
Meal at Harlingen. . . . . . . . . . . . _ 1 5O
Meal at San Benito . . . . . . . . . . . 1 50
Meal at Brownsville . . . . . . . . . . 2 50
Meal at Robstown . . . . . . . . . . . . 1 00
Meal at Benavides . . . . . . . . . . . . 50
Meal at Laredo . . . . . . . . . . . . . . 12 50
Meal at San Antonio . . . . . . . . . . 75
Meal at Austin . . . . . . . . . . . . . . . 1 25
Hotel in Brownsville . . . . . . . . . . 6 00
Hotel in Point Isabel . . . . . . . . . 1 00
Hotel in Padre Island . . . . . . . . . 1 00
Hotel in Harlingen . . . . . . . . . . . 1 00
Hotel in San Benito . . . . . . . . . . 1 00
Hotel in Robstown . . . . . . . . . . . 1 00
Hotel in Laredo . . . . . . . . . . . . .. 6 00
Transfers‘, San Antonio . . . . . . . . 25
Boat, Polnt Isabel to Padre Is-
an . . . . . . . . . . . . . . . . . . . . . . 1 50
Auto, Point Isabel to Browns-
vi e . . . . . . . . . . . . . . . . . . . . . . 1 50
Auto, Point Isabel to San
Benito . . . . . . . . . . . . . . . . . . .. 1 50
Auto service, Laredo . . . . . . . . . . 4 00
Horse hire, Brownsville . . . . . . . 1 50
IS-kirse hirgndLaredo . . . . . . . . . . . 6%,
a ar , a s . . . . . . . . . . . . . ..
y y 160 35
Aug 31’ 1916 50530 T, A, Hall _ _ _ , , , _ _ . Salary for August, 1916 . . . . . . . $125 00
San Antonlo to Austin . . . . . . . . 2 35
Austin to San Antonio . . . . . . 2 35
San Antonio to Houston . . . . . . . 6 30
San Antonio to Austin . . . . . . . . 2 35
Austin to Fort Worth . . . . . . . . . 6 00
Fort Worth to Dallas . . . . . . . . . 7O '
Dallas to Fort Worth . . . . . . . . . 70
Fort Worth to Dallas . . . . . . . . . 70
Dallas to San Antonio . . . . . . . . 8 60
Houston to San Antonio . . . . . . . 6 3O
Pullman, San Antonio to
Houston . . . . . . . . . . . . . . . . . . . 2 00
Pullman, Houston to San An-
tonio . . . . . . . . . . . . . . . . . . . . . . 2 00
Pullman, Dallas to San Antonio 2 00
Hotel in Houston . . . . . . . . . . . . . 7 00
Hotel in Fort Worth . . . . . . . . . . 15 00
Hotel in Austin . . . . . . . . . . . . . . 4 00
Hotel in Dallas . . . . . . . . . . . . . . . 3 00
190 05
Credits . . . . . . - . . . . . . . . . . . . . . . . 34 10
162 25
Aug. 16, 1916 1009 T. A. Hall . . . . . . . . . Mileage books, T. S. B. Nos.
17688-9-90 . . . . . . . . . . . . . . . . . $75 00 75 00
Aug. 26, 1916 125 H. B. Terrell... . Austin to Waco . . . . . . . . . . . . . . $ 3 25
Pullman, Austin to Waco . . . . . . 55
Hotel in Waco . . . . . . . . . . . . . . . 12 00
Transfers in Waco . . . . . . . . . . . . 25
$16 05
Credits . . . . . . . . . . . . . . . . . . . . . . 3 25


12 80
COMPTROLLER OF PUBLIC ACCOUNTS.
187
Enforcement Liquor Laws, September 1, 1915, to August 31, 1916. X-341, Appropriation $5,000


———C0ntinued.
Date. VoIuIcher Name. Purpose Expended. Amount.
0.
Sept. 25, 1915 1998 H. B. Terrell ..... .. Austin to San Antonio . . . . . . .. s 2 35 F
San Antonio to Austin . . . . . . 2 35
Pullman, Austin to San Antonio 40
Pullman, San Antonio to Austin 40
Cab, San Antonio . . . . . . . . . . . . 1 00
J itney at Austin . . . . . . . . . . . . . . 25
Supper, self and guests . . . . . . . . 3 35
Expenses G. W. Key, J ourdan-
ton to San Antonio and re-
turn . . . . . . . . . . . . . . . . . . . . .. 5 00
15 10
Agar. 29, 1916 32996 R. B. Humphrey. . . Voucher out of ﬁle.‘ . . . . . . . . . . . $ 6 25 6 25
May 5, 1916 38577 A. Ludlow Calhoun Swearing and certifying 24 wit-
_ nesses and hearing testimony. $45 28
Marvin Scurlock,
County Attorney. Representing Comptroller. . . . . 5 00
H. R. Burnaby. . . . . Transcriblng testimony. . . . . . . . 33 28
Amos W. Land. . . . . Serving 17 witnesses and 30
miles traveled at 5 cents per
mile . . . . . . . . . . . . . . . . . . . . .. 10 00
93 56
May 31, 1916 41269 W. H. Nelle . . . . . .. Salary for May . . . . . . . . . . . . . . . 100 00 100 00
July 1, 1916 44528 W. H. Nelle . . . . . .. Salary -for June . . . . . . . . . . . . .. 100 00 100 00
July 31, 1916 47306 W. H. Nelle . . . . . . . Salary for July . . . . . . . . . . . . . .. 100 00 100 00
Aug. 25, 1916 49704 H. & T. C. By. Co.. Texas scrip books . . . . . . . . . . .. 100 00 100 00
Aug. 31, 1916 50239 W. H. Nelle . . . . . .. Salary for August . . . . . . . . . . .. 100 00 100 00
Aug. 14, 1916 48925 C. F. Greenwood. . . Voucher out of ﬁle . . . . . . . . . . . . 150 00
l 150 00
$4,976 32
Balance . . . . . . . . . . . . . . . . . . . . . 23 68
$5,000 00


Commissions to Revoke Liquor Licenses, 1915-1916.
During the ﬁscal year the Comptroller issued ﬁfteen commissions to revoke license, involving-
the following saloonists:
v
Charles Franz . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . .San Antonio.
Jose Montemayer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Laredo.
E. F. Westergreen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Houston.
Frank Liuzza . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Houston.
D. Triola . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Houston.
W. L. Bedwell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Aransas Pass.
M. Dominico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Austin.
B. Clements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Galveston.
J. T. Maples. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Rockdale.
J. M. Duran . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..El Paso.
Bruno Thiel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Port Arthur.
John C_. Groves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Beaumont.
Max Vieweger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Beaumont.
J. J. Ayrand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Beaumont.
F. F. Tolivar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Beaumont.
When the evidence had been taken and submitted to him he disposed of them in the follow-
ing order'
Jose Montemayer, license revoked, no date.
W. L. Bedwell, license revoked, September 3, 1915.
B. Clements, license revoked, March 20, 1916.
J. T. Maples, license revoked, no date, no record.
J. M. Duran, license revoked, May 31, 1916, suit in District Court, Duran
won case now on appeal in Court Civil Appeals.
Bruno Thiel, no record shown on saloonist.
John C_. Groves, Beaumont, acquitted by C0mptroller.~
Max Vleweger, Beaumont, acquitted by Comptroller.
J. J. Ayrand, Beaumont, acquitted by Comptroller.
F. F. Tolivar, Beaumont, acquitted by Comptroller.
Charles Franz, San Antonio, acquitted by Comptroller.
E. F. Westergreen, Houston, acquitted by Comptroller.
F rank Liuzza, Houston, acquitted by Comptroller.
D. Trlola, Houston, acquitted by Comptroller.
M. DOmlnlCO, Austin, acquitted by Comptroller.
188 COMPTROLLER OF PUBLIC ACCOUNTS.

Summary.
Acquitted by Comptroller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . 9
License revoked by Comptroller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
License revoked and reinstated _by court . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Records fail to disclose disposition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
15
The records of the liquor department are very unsatisfactory, and by reason of that fact
tllile 1fiboiie comﬁilation was obtained from the records and other sources. This matter should
a e o recor .
Enforcement Liquor Laws, September 1, 1916, to August 31, 1917. Y-321, Appropriation $5,000.


Date. VoiiIcher . Name. _ Purpose Expended. Amount.
0. '
Sept 25, 1916 2699 E, J, Martin _ , _ _ , _ , Austin to Waco . . . . . . . . . . . . . . 8 3 25
v Waco to Austin . . . . . . . . . . . . . . 3 25
Hotel in Waco . . . . . . . . . . . . . . . 13 50
Auto service in Waco . . . . . . . . . 4 75
Street car fare, Waco . . . . . . . . .
_ _ _ $25 15
Less error in addition. . . . . . . . . 05
25 10
Se L 26, 1916 3055 B, M_ Hardin __ , _ _ Austin to Fort Worth . . . . . . . . . 8 5 90
p g Fort Worth to Austin . . . . . . . . . 5 90
Pullman, Austin to Fort Worth. 2 00
Pullman, Fort Worth to Austin. 2 00
Hotel in Fort Worth . . . . . . . . . . 12 75
Transfer in Austin . . . . . . . . . . . . 25
Transfer in Fort Worth . . . . . . . 1 00
Transfer in Austin . . . . . . . . . . . . 25
30 05
_ Sept. 30, 1916 3483 H. B. Terrell, AS- Salary. . . .. . . . . . . . . _. . . . . . . . . . $125 00
Signee T, A_ Hall__ San Antonio to Austin . . . . . . . . 2 35
Austin to Dallas . . . . . . . . . . . . . . 25
Dallas to Fort Worth . . . . . . . . . 70
Fort Worth to Dallas . . . . . . . . . 70
Dallas to San Antonio . . . . . . . . 8 60
San Antonio to Kerrville . . . . . . 2 25
Kerrville to San Antonio . . . . . . 2 25
Austin .to Houston . . . . . . . . . . . . 4 95
Houston to San Antonio . . . . . . . 6 30
San Antonio to Austin . . . . . . . . 2 35
Austin to San Antonio . . . . . . . . 2 35
San Antonio to Cuero . . . . . . . . . 2 60
Cuero to San Antonio . . . . . . . . 2 60
San Antonio to Austin . . . . . . . . 2 35
Pullman, Dallas to San Antonio 2 00
Pullman, Austin to Houston. . . 2 00
Pullman, Houston to San An-
tonio . . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel in Fort Worth . . . . . . . . . . 9 00
Hotel in Dallas . . . . . . . . . . . . . . 6 00
Hotel in Kerrville . . . . . . . . . . . . 3 00
Hotel in San Antonio . . . . . . . . . 2 00
Hotel in Austin . . . . . . . . . . . . . . 5 50
Hotel in Houston . . . . . . . . . . . . . 8 00
Hotel in Cuero . . . . . . . . . . . . . . . 2 00
Hotel in San Antonio . . . . . . . . . 2 00
Telegraphic letter to Comp- .
troller . . . . . . . . . . . . . . . . . . . .. 1 05
216 15
Less mileage scrip credits . . . . . . 38 35
177 80
Oct. 6, 1916 4560 E. J. Martin . . . . . . . Austin to Houston . . . . . . . . . . . . 3 4 95
Houston to Austin . . . . . . . . . . . . 4 95
Pullman, Austin to Houston. . . 1 50
Pullgnan, Houston to Austin. . . 1 50
Hotel in Houston . . . . . . . . . . . . . 3 00
' Transfers, Austin and Houston . 75
. 16 65
' Oct. 2, 1916 3637 R. B. Humphrey. . . Austin to San Antonio . . . . . . . . $ 2 35
San Antonio to Brownsville. . . . 8 60
Brownsville to Robstown . . . . . . 5 10
Robstown to Laredo ._ . . . . . . . . . 4 80
Laredo to San Antonio . . . . . . . . 4 60
San Antonio to Austin . . . . . . . . 2 35
COMPTROLLER OF PUBLIC ACCOUNTS. 189
Enforcement Liquor Laws September 1, 1916, to August 31, 1917. Y-321, Appropriation $5,000.


—Continued.
Date Voucher Name, Purpose Expended. Amount,
No.
Pullman, San Antonio to
Brownsville . . . . . . . . . . . . . . .. $ 1 60
Hotel in Brownsville . . . . . . . . . . 5 00
Hotel in Harlingen . . . . . . . . . . . 1 00
Hotel in Robstown . . . . . . . . . . . 1 00
Hotel in Laredo . . . . . . . . . . . . . . 8 00
Meals in diner . . . . . . . . . . . . . . . 1 50
Meals in Kingsville . . . . . . . . . . . 1 25
Meals in Benavides . . . . . . . . . . . 50
Meals in Laredo . . . . . . . . . . . . . . 19 65
Meals in San Antonio . . . . . . . . . 65
_ _ _ 67 95
Less mileage scrip credits . . . . . . 27 80
40 15
Oct. . 2, 1916 3641 Oran R. Stephens... Austin to San Antonio. .. . . . . .. 3 2 35
San Antonio to Brownsville. . . . 8 60
Brownsville to Harlingen . . . . . . 75
Harlingen to Robstown . . . . . . . 4 35
Robstown to Laredo . . . . . . . . . . 4 80
Laredo to San Antonio . . . . . . . . 4 60
San Antonio to Austin . . . . . . . . 2 35
Pullman, San Antonio to
Brownsville . . . . . . . . . . . . . . . . 2 OO
Meals in San Antonio . . . . . . . . . 1 35
Meals in Kingsville . . . . . . . . . . . 1 25
Meals in Brownsville... . . . . . . . 3 00
Meals in Harlingen . . . . . . . . . . . 50
Meals in Robstown . . . . . . . . . . . 50
Meals in Benavides . . . . . . . . . . . 50
Meals in Laredo . . . . . . . . . . . . . . 11 75
Hotel in Brownsville . . . . . . . . . . 2 00
Hotel in Robstown . . . . . . . . . . . 1 00
Hotel in Laredo . . . . . . . . . . . . . . 7 00
Salary . . . . . . . . . . . . . . . . . . . . . . 46 40
, 105 05
Oct. 19, 1916 5955 W. E. Price . . . . . . . . Swearing 14 witnesses and hear-
ing testimony . . . . . . . . . . . . . . $33 50
Chas. H. Theobold. Atty representing Comptroller. 5 00
Chas. F. J. Arts.. . . Transcribing testimony. . . . . . . . 26 50.
J. F. Moran and J
Henry Thomas. . . Serving 16 witnesses . . . . . . . . 8 00
Issuing subpoenas and notice. . 8 00
Witness fees . . . . . . . . . . . . . . . . . 22 00
r 103 00
In the case of Ca rl Jenrich, Galveston, Texas.
Oct. 20, 1916 6049 Asher R. Smith. . . . Swearing 59 witnesses and hear-
ing testimony . . . . . . . . . . . . . . $135 01
C. A. McLane,
County Attorney. Atty representing Comptroller. 10 00
. E. Donnelly. . . . Transcribing testimony . . . . . . . . 36 16
Seb S. Wilcox . . . . . . Transcribing testimony . . . . . . . . 21 15
Walter W. Knopp. . Transcribingtestimony. . . . . . 32 7O
Marcia] Zapata. . . . Serving 30 witnesses and notices 19 00
C. N. Idar . . . . . . . . . Interpreter, three days . . . . . . . . 10 50
Witness fees . . . . . . . . . . . . . . . . . 77 00
_ 341 52
In the cases of E. B. Moreno, Jesus Rodriquez F.
J. Gonzales. G. Villa strigo, A. Ortiz, H. M. Crull,
Manuel Villarela, L aredo, Texas.
Oct. 30, 1916 7834 J. T. Canales . . . . . . Swearing ﬁve witnesses and
hearingtestimony . . . . . . . . . . 8 7 80
Chas. B. Winsted.. . Transcribing testimony. . .. . . . . 5 30
W. T. Vann, Sheriff. Serving three witnesses... . . . . . 1 50
Francisco Espinazo. \Nitness fee . . . . . . . . . . . . . . . . . . 1 00 15 60
In the case of To mas Flores, Brownsville.
Oct. 30, 1916 7834 J. T. Canales . . . . . . Swearing eight witnesses and
hearingtestimony . . . . . . . . .. $12 00
Chas. B. \Vinsted. . Transcribing testimony. . .. . . . . 8 00
W. T. Vann, Sheriff. Serving ﬁve witnesses and mile-
age . . . . . . . . . . . .i . . . . . . . . . . . 4 50
Wm. LaRoche. . . . . Witness fees and mileage . . . . . . 4 20
C. LaRoche . . . . . . . . Witness fees and mileage . . . . . . 4 20
George Scanlan. . . . Witness fees and mileage . . . . . . 3 20
Norman Rendall. . . Witness fee . . . . . . . . . . . . ' ' . . . . 1 00
Mrs. S. C. Moore. . Witness fees and mileage . . . . . . 2 50 39 60

190 ‘COMPTROLLER OF PUBLIC ACCOUNTS.
Enforcement Liquor Laws, September 1, 1916, to August 31, 1917. Y-321, Appropriation $5,000


———Cont|nued.
Date. Voucher Name. Purpose Expended. Amount.
No.
In the case of E. B. Edwards, Brownsville.
Oct. 30, 1916 7834 J. T. Canales . . . . . . Serving seven witnesses and
hearingtestlmony . . . . . . . . .. $11 50
Ch-as. B. Winsted.. . Transcrlbing testimony. .. .. . . . 8 00 lg 50
In the case of A. Valenti‘:-
16 8059 H. B. Terrell, As- Sala . . . ._ . . . . . . . . . . . . . . . . . . $12500
Nov’ 1’ 19 signee T. A. Hall. San 1Antonio to Austin . . . . . . . . 2 3
Austin to San Antonio. . . .. .. . 2 35
San Antonio to Sealy . . . . . . . . . 5 40
Sealy to_Col. Springs. . . .. .. .. . 35
Col: Sprlngs to Elgin. . . .. .. ... 2'65
ElgmtoAustin.............. 80
Austin to San Antonio . . . . . . . . 2 35
San Antonio to Dallas . . . . ..' . . . 8 60
Dallas to San Antonio . . . . . . . . 8 60
Hotel in Austin . . . . . . . . . . . . . . 6 00
Hotel in San Antonio . . . . . . . . . 4 00
Hotel in Sealy . . . . . . . . . . . . . . . 4 00
Hotel in C01. Springs . . . . . . . . . . 2 00
Hotel in Dallas . . . . . . . . . . . . . . . 15 00
Telephone to Comptroller. . . . . 50
_ _ _ 189 95
Less mileage scr1p,credits . . . . . . 32 4
157 55
357 R. B. Hum hre . . . Austin to Dallas and return... . $ 8 35
N0“ 2' 1916 8 p y Hotel in Dallas . . . . . . . . . . . . . .. 2 00
Meals in Dallas . . . . . . . . . . . . . . 5 50
Transfer in Dallas . . . . . . . . . . . . 1 00
16 85-
377 Oran R_ Ste hens__ _ Austin to Galveston . . . . . . . . . . S 6 40
Nov‘ 9’ 1916 9 p Galveston to Austin . . . . . . . . .. 6 40
Pullman, Galveston to Austin. 2 00
Auto hire. Galveston . . . . . . . . . . 14 00
Meals in Houston . . . . . . . . . . . . 1 45
Meals in Galveston . . . . . . . . . . . 11 85
Hotel in Galveston . . . . . . . . . . . q 00
Salary . . . . . . . . . . . . . . . . . . . . . . 25 00
Plus error in addition . . . . . . . . . 10
76 20'
16 377 ()mn R_ Ste hens“ _ Austin to San Antonio . . . . . . . . $ 2 35
Nov‘ 16’ 19 9 p San Antonio to Austin . . . . . . . . 2 35
Hotel in San Antonio . . . . . . . . . 9 00
Meals in San Antonio . . . . . . . . . 10 10
Mealsin Austin . . . . . . . . . . . . . . 65
Auto service, San Antonio . . . . . l2 50
Salary . . . . . . . . . . . . . . . . . . . . . . 25 00
' 61 95'
16 12157 Oran R. Ste hens... Austin to Waco. . .. . . . . . . . . .. 8 3 25
Dec‘ 1'19 p WacotoAustin.............. 325
Austin to San Antonio . . . . . . . . 2 35
San Antonio to Austin . . . . . . . . 2 35
Hotel in Waco . . . . . . . . . . . . . . . 4 50
Hotel 1n San Antonio . . . . . . . . . 7 50
Mealsin Waco . . . . . . . . . . . . . . . 3 60
Meals in San Antonio . . . . . . . . . 8 05
Meals in Austin . . . . . . . . . . . . . . 65
Auto service, Waco . . . . . . . . . . . 5 00
Auto service, San Antonio. . . . . 6 25
Salary . . . . . . . . . . . . . . . . . . . . . . 35 66
_ 82 41
Dec. 1, 1916 12158 H. _B. Terrell, As- Salary.. .._ . . . . . . . . . . . . . . . . . . $125 00
signee T. A. Hall. San Antonio to Dallas . . . . . . . . 8 60
Dallas to Waco . . . . . . . . . . . . . . 3 00
Waco to Bremond . . . . . . . . . . . . 1 30
Bremond to Waco . . . . . . . . . . . . 1 30
Waco to San Antonio . . . . . . . . . 5 60
Pullman, Waco to San Antonio. 2 00
Hotel in Dallas . . . . . . . . . . . . . . . I 00
Hotelin Waco . . . . . . . . . . . . . . . 4 00
Hotel in San Antonio . . . . . . . . . 5 00
Auto service in Bremond . . . . . . 1 00
163 80
Less mileage scrip credits . . . . . . 19 8
l 144 00‘

COMPTROLLER or PUBLIC ACCOUNTS. 191
Enforcement Liquor Laws, September 1, 1916, to August 31, 1917. Y-321, Appropriation $5,000


——Continued.
Date. Voucher Name. Purpose Expended. Amount.
No.
Dec_ 9 1916 13687 R. B. Humphrey. . _ Austin to San Antonio and re-
’ turn . . . . . . . . . . . . . . . . . . . . .. 3 4 70
Austin to Galveston and return 12 9O
Galveston to Houston . . . . . . . . . 1 45
Galveston to Houston . . . . . . . . . 1 25
Hotel in Galveston . . . . . . . . . . . 2 50
. Hotel in Houston . . . . . . . . . . . . . 5 00
Meals in Galveston . . . . . . . . . . . 10 00
Meals in San Antonio . . . . . . . . . 1 00
Auto servlce, Galveston . . . . . . . 2 00
$40 80
Credits . . . . . . . . . . . . . . . . . . . . . . 19 O5
21 75
Dec. 12, 1916 13702 B. M. I'Iarding_ , _ _ _ Austln to San Antonio and re-
turn . . . . . . . . . . . . . . . . . . . . .. 4 70
Pullman, Austin to San Antonio
and return . . . . . . . . . . . . . . . . . 30
Transfers in Austin . . . . . . . . . . . 25
Transfers in San Antonio . . . . . . 1 00
Hotel in San Antonio . . . . . . . . . 10 25
17 00
Dec. 12, 1916 13888 Douglas Cater. , , ,_ Swearing seven witnesses and
hearingtestlmony . . . . . . . . .. $11 90
May Witner _ _ i . _ _ _ Transcribmg testimony. . . . . . . . 8 40
. R. Trainor, Con- _ _
Stable _ . _ _ _ . . 0 _ _ _ Serving four witnesses . . . . . . . . 2 00
Auto hire at Comptroller’s re-
quest . . . . . . . . . . . . . . . . . . . . . 2 25
VVltnCSS fees . . . . . . . . . . . . . . . .. 6 00
_ 30 55
In the case of Lou lS Kuntze, Jr., San Antonio.
Dec_ 13’ 1916 14013 Oran R_ Stephenan Austin to Galveston . . . . . . . . .. $ 6 45
_ Galveston to Houston . . . . . . . . . 1 25
Houston to Austin . . . . . . . . . . . . 4 95
Pullman, Austin to Galveston.. 2 00
‘Meals in Austin . . . . . . . . . . . . . . 50
Meals in Galveston . . . . . . . . . . . 3 40
Meals in Houston . . . . . . . . . . . . 2 30
Meals in Hempstead . . . . . . . . . . 50
Hotel in Galveston. . .~ . . . . . . . . 3 00
Hotel in Houston . . . . . . . . . . . . 1 50
Salary . . . . . . . . . . . . . . . . . . . . . . 17 85
l 43 70
Dec. 22, R. I—Iumphrcy. . ' [\Uﬁtili to Dallas . . . . . . . . . . . . . . 6 Dallas to Fort Worth and return 1 25
Dallas to Austin . . . . . . . . . . . . . . 6 25
Hotel in Dallas . . . . . . . . . . . . . . . 6 00
Meal on diner . . . . . . . . . . . . . . . . 1 80
Mea.s in Dallas . . . . . . . . . . . . . . 9 50
_ '31 05
Less mileage scrip credits . . . . . . 50
18 55
Jan, 3, 1917 16122 W. E. Price _ . , . _ . . . Swearing four witnesses and
hearing testrmonCy . . . . . . . . . . $13 10
H, H_ Trcaccan, _ _ _ Atty representing ‘omptroller. 5 00
Chas_ F_ _1_ Arts, , _ _ Transcribing testimony . . . . . . . . 9 60
’ Fritz Foster, Con- Serving two witnesses, notice
stable. and mileage . . . . . . . . . . . . . . . . 2 15
Witness fees . . . . . . . . . . . . . . . . . 2 OO
——— 31 85
In the case of F. L. Scherffiens, Galveston.
Jan. 3', 1917 16122 W. Price . . . . . . . . Swearing 1,2 witncsscs and hear-
~ ing testimony . . . . . . . . . . . . ..“344 20
II. ll. Treaccar. . . . . Atty representing Comptroller. 10 00
Chas, P. J. Arts. . .. Transcribmg test1mony..... . . . 7O
Fritz Foster, Con- Serving four witnesses, notice
stable. and mileage . . . . . . . . . . . . . . . . 3 45
Witness fees . . . . . . . . . . . . . . . . . 9 00
_— 102 35
In the case of \V. A. Downey, Galveston, Texas.
192
COMPTROLLER OF PUBLIC ACCOUNTS.
Enforcement Liquor Laws, September 1, 1916, to August 31, 1917. Y-321, Appropriation $5,000
—Contmued.


M
Date. Voucher Name. Purpose Expended. Amount.
0. ‘
Jan. 3, 1917 16122 W. E. Price . . . . . . .. Telegrams . . . . . .., . . . . . . . . . .. 3 0 82
W. E. Price . . . . . . . . Swearing three witnesses and
hearing testimony . . . . . . . . . . 12 90
H. H. Treaccar. . . . . Atty representing Comptroller. 5 00
Chas. F. J. Arts. . . . Transcribing testimony. . . . . . 8 40
Fritz Foster, Con- Serving _four witnesses notice
stable. and mileage . . . . . . . . . . . . . . . . 3 38
Witness fees . . . . . . . . . . . . . . . . . 6 00
36 50
In the case of Geo. Helmstetter, Galveston, Texas.
11, 3, 1917 16190 H. B. Terrell, As- Salar . . . ._ . . . . . . . . . . . . . . . . . . $125 00
Ja signee T. A. Hall. San ntonio-to Hearne. . . . . . . . 5 10
Hearne to Bryan . . . . . . . . . . . . . 65
Bryan to Navasota . . . . . . . . . . . 85
Navasota to San Antonio . . . . . . 6 45
San Antonio to Columbus. . . . . 3 75
Columbus to Eagle Lake . . . . . . 50
Eagle Lake to Wharton . . . . . . . 1 10
Wharton to Richmond . . . . . . . . 90
Richmond to Rosenberg. . . . . . . 50
Rosenberg to Brenham . . . . . . . . 1 80
Brenham to Hempstead . . . . . . . 90
Hempstead to San Antonio. . . . 5 50
Pullman, Hempstead to San An-
tonio . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel in Bryan . . . . . . . . . . . . . . . 2 00
Hotel in Navasota . . . . . . . . . . . . 4 00
Hotel in Columbus . . . . . . . . . . . 2 00
Hotel in Rosenberg . . . . . . . . . . . 2 00
Hotel in Hempstead . . . . . . . . . . 2 00
Hotel in Wharton . . . . . . . . . . . . 2 00
169 00
Less mileage scrip credits . . . . . . 17 50
151 50
n. 27, 1917 19738 Oran R. Ste hens__, Austin to Waco . . . . . . . . . . . . .. 3 3 25
Ja ' _ p Waco to Austin . . . . . . . . . . . . . . 3 25
Hotel in Waco . . . . . . . . . . . . . . . 13 50
Meals in Waco . . . . . . . . . . . . . . . 14 05
Auto service, Waco . . . . . . . . . . . 2 50
Salary . . . . . . . . . . . . . . . . . . . . .. 32 13 -
- 68 68
Feb. 1, 1917 20223 R. B. Humphrey, . , Enforcement liquor law . . . . . . . $100 00 100 00
Feb. 5, 1917 20672 H. _B. Terrell, As-
signee T. A. Hall, Salary . . . . . . . . . . . . . . . . . . . . . . $125 00
- 125 00
Feb. 15, 1917 21945 W. B. Bull . . . . . . . . Transcribing 250 folios testi-
(J. M. Duran case) mony . . . . . . . . . . . . . . . . . . . . . $37 50
37 50
Feb. 3, 1917 24427 H. B. Terrell, As- Salary . . . . . . . . . . . . . . . ._ . . . . . . $125 00
signee T. A. Hall, San Antonio to Brownsville... . 8 60
Brownsville to Edinburg . . . . . . . 1 85
Mercedes to Harlingen . . . . . . . . 1 00
Harlingen to San Antonio. . . 7 85
San Antonio to Laredo . . . . . . . . 4 60
Laredo to San Antonio . . . . . . . . 4 60 .
Pullman, San Antonio to
Brownsville . . . . . . . . . . . . . . . . 2 00
Pullman, Harlingen to San An-
tonio . . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel in San Antonio . . . . . . . . . 1 00
Hotel in Brownsville . . . . . . . . . . 2 50 .
Hotel in Laredo . . . . . . . , . . . . . . . 7 50
Meals, in Kingsville . . . . . . . . . . . 1 50
Meals in Edinbur . . . . . . . . . . . 50
Transfers _in Lare o . . . . . . . . . . . 25
Transfers in Laredo. . . . ._ . . . . . . 25
Auto service in Brownsville. . . . 3 00
Phone to Rio Grande City. . . . . 85
i 174 85
Mar. 3, 1917 24430 R. B. Humphrey. . . Enforcement liquor law . . . . . . . $100 00


100 00
COMPTROLLER OF PUBLIC AeCOUNTS.
193
Enforcement Liquor Laws, September 1, 1916, to August 31, 1917. Y-321, Appropriation $5,000


—Continued.
Date. Voucher Name. Purpose Expended. Amount.
No.
Mar. 21 1917 26882 Asher R. Smith. . . . Swearing 12 witnesses and hear-
’ - ing testimony . . . . . . . . . . . . .. S36 55
John R. Valls . . . . . . Atty representing Comptroller. 13 50
Blanche Byerly. . . . Transcribing testimony. . . . . . 1:) 00
Marshal Zapata. . .. Serving 14 witnesses and no-
tices . . . . . . . . . . . . . . . . . . . . . . 9 00
74 05
In the case of Mar garito Guerra, T. J. Guernsey.
C. Moreno, Laredo, Texas. '
. 26883 R. B. Hum hre . . . Austin to San Antonio . . . . . . . . S 2 35
Mar 21’ 1917 p y San Antonio to Austin . . . . . . . . 2 3
Austin to Fort \North (excur-
sion) . . . . . . . . . . . . . . . . . . . . . . 7 90
Fort Worth to Dallas . . . . . . . . . .70
Dallas to Austin . . . . . . . . . . . . . . 6 25
Pullman. Austin to Fort Worth 2 00
Hotel in San Antonio . . . . . . . . . 3 25
Hotel in Fort Worth . . . . . . . . . . 25 35
Transfers in Fort Worth. . . . . . . 1 25
Auto service in Fort Worth. . . . 75
Stenographer in Fort Worth. . . 50
_ _ _ $52 65
Less mileage scrip credits . . . . . . 9 45
‘ 43 20
. , 17 26887 Oran R. Ste hens... Austin to Fort Worth . . . . . . . .. 3 7 90
Mar 21 19 p ' Fort Worth to Dallas . . . . . . . . . 70
Dallas to Austin . . . . . . . . . . . . . . 6 25
Pullman, Austin to Fort Worth 2 00
Hotel in Fort Worth . . . . . . . . . . 8 5O
Meals in Fort Worth... . . . . . . . 10 90
Meals in Dallas . . . . . . . . . . . . . . 70
Meals in Austin . . . . . . . . . . . . . . 1 00
Salary . . . . . . . . . . . . . . . . . . . . . . 28 56
- 66 51
Mar. 24, 1917 27526 R. B. Humphrey. . . Enforcement liquor laws. . . . . . . $100 00 100 00
Mar. 22, 1917 26931 E. J. Martin . . . . . . . Transcript, Terrell vs. Williams
and Weatherman . . . . . . . . . . . S23 79
Transcript, Terrell’vs. Frank J.
uban . . . . . . . . . . . . . . . . . . . . 13 65
Transcript. Terrell vs. H. L.
Tachaberry . . . . . . . . . . . . . . 1 56
r 39 00
Mar. 28, 1917 28448 T. A. Hall . . . . . . . . . Mileage books T. S. B. Nos.
23175-6 . . . . . . . . . . . . . . . . . .. S50 00
R. B. Humphrey. . . Mileage book T. S. B. No. 23181 25 00
75 00
April 4, 1917 29842 H. B. Terrell. As- Salary. . . ._ . . . . . . . .i . . . . . . . . .. 8125 0
signee T. A. Hall. San Antonio to Austin . . . . . . . . 2 35
Austin to San Antonio . . . . . . . . 2 35
Hotel in San Antonio . . . . . . . . . 1 50
Hotel in Austin . . . . . . . . . . . . . . 1 50
132 70
Credits . . . . . . . . . . . . . . . . . . . . . . 2 a
r 130 35
April 7, 1917 30286 Oran R. Stephens. . Austin to Fort Worth . . . . - . - -- 3 5 90
Fort Worth to Arlington and re-
turn . . . . . . . . . . . . . . . . . . . . . . 80
Fort Worth to Austin . . . . . . . . . 5 90
Pullman, Fort Worth to Austin .. 00
Hotel in Fort Worth . . . . . . . . . . 11 00
Meals in Austin . . . . . . . . . . . . . . 50
Meals in Fort Worth . . . . . . . . . . 14 80
Auto service in Fort Worth. . . . 2 50
Telephone in Fort \Vorth . . . . . . 40
Salary . . . . . . . . . . . . . . . . . . . . .. 32 15 _


7o 95
1.94
COMPTROLLER OF PUBLIC ACCOUNTS.
Enforcement Liquor Laws, September 1, 1916, to August 31, 1917. Y-321, Appropriation $5,000
-—Continued.

Name.


Date. Voluvcher .Purpose Expended. Amount.
0.
April 7, 1917 30287 J. W. Collins . . . . . .. Austin to Fort Worth . . . . . . - .-
5 90
Fort _Worth to Austin . . . . . . . . . 5 90
Austm to Fort Worth . . . . . . . . . 5 90
Fort Worth to Austin . . . . . . . . . 5 90
Pullman, Austin to Fort Worth 2 00
Pullman, Fort Worth to Austin 2 00
Hotel in Fort Worth . . . . . . . . . . 26 50
Meals on diner . . . . . . . . . . . . . . . 50
Meals in Fort Worth . . . . . . . . . . 26 10
Auto service in Fort Worth. . . . 75
Salary . . . . . . . . . . . . . . . . . . . . . . 85 00
166 45
April 12, 1917 30736 R. B. Humphrey. . . Austin to Dallas . . . . . . . . . . . . . . 8 6 25
Dallas to Austm . . . . . . . . . . . . . . 25
Dallas to Fort Worth and return 1 40
Hotel in Fort Worth . . . . . . . . . . 18 00
Meals in Fort Worth . . . . . . . . . . 36 00
Meals on diner . . . . . . . . . . . . . . . 1 80
Auto service in Fort Worth. . . . 1 25
Telegram to Terrell at Houston 1 80
Salary, April 1, to April 7, 1917 25 00
_ $97 75
Credlts . . . . . . . . . . . . . . . . . . . . . . 12 50
85 25
April 16, 1917 31193 H. B. Terrell . . . . . . . Austin to Houston . . . . . . . . . . . . $ 4 95
Houston to Galveston . . . . . . . . . 1 45
Galveston to Houston . . . . . . . . . 1 25
Houston to Austin . . . . . . . . . . . . 4 95
Pullman, Austin to Houston . . . 2 00
Pullman, Houston to Austin. . . 2 00
Transfers in Galveston . . . . . . . . 50
Transfers in Houston . . . . . . . . . 50
Transfer in Austin . . . . . . . . . . . . 25
Auto service, Galveston . . . . . . . 5 00
Auto service, Houston . . . . . . 1 . 3 50
Hotel in‘ Houston . . . . . . . . . . . . . 12 50
$38 85
Less mileage scrip credits . . . . . . 11 35
l 27 50
April 19, 1917 31587 Oran R. Stephens... Austm to Chappel Hill . . . . . . .. $ 3 50
> Chappel Hill to Brenham . . . . . . 30
Brenham to Galveston . . . . . . . . 3 20
Galveston to Beaumont . . . . . . . 2 45
Beaumont to Port Arthur. . . . . 50
Port Arthur to Austin . . . . . . . . . 7 90
Pullman, Port Arthur to Austin 2 00
Hotel in Chappel Hill . . . . . . . . . 2 00
Hotel in Galveston . . . . . . . .' . . . 7 00
Hotel in Port Arthur . . . . . . . . . . 3 00
Meals in Chappel Hill . . . . . . . . . 3 40
Meals in Galveston . . . . . . . . . . . 6 35
Meals in Beaumont . . . . . . . . . . . 1 20
Meals in Port Arthur . . . . . . . . . 2 00
Meals in Port Arthur . . . . . . . . . 2 50
(Supper for four.)
Meals in Port Arthur . . . . . . . . . 2 10
Auto service in Chappel Hill. . . 2 50’
Auto service in Galveston. . . . . 8 50
Auto service in Port Arthur. . . . 7 00
Salary . . . . . . . . . . . . . . . . . . . . . . 32 15
99 55
April 20, 1917 31771 W. M. Woodall. . . . Austin to Beaumont. . . . . . . . . . 8 7 45
Beaumont to Austm . . . . . . . . . . 7 45
Pullman, Austin to Houston. . . 2 00
Pullman, Houston to Austin . . . 2 00
Hotel, Houston and Beaumont. 16 00
Transfers, Houston and Bean--
mont . . . . . . . . . . . . . . . . . . . . . 2 50
$37 40
14 90


Less mileage scrip credits . . . . . .

22 50
COMPTROLLER OF PUBLIC ACCOUNTS.
195
Enforcement Liquor Laws, September 1, 1916, to August 31, 1917.1'Y-321, Appropriation $5,000
—Continued. -


Date. Voucher Name. Purpose Expended. Amount.
No.
April 24, 1917 31979. H. B. Terrell. . .. . .. Austin to Fort Worth . . . . . . . .. 3 5 90
Fort Worth to_Dallas . . . . . . . . . 70
Dallas to Austin . . . . . . . . . . . . . . 6 25
Pullman, Austin to Fort Worth 2 00
Pullman, Dallas to Austin... . . 2 00
Hotel, Dallas and Fort Worth. . 8 00
Transfers, Fort Worth and
Dallas . . . . . . . . . . . . . . . . . . .. 1 50
Auto in Dallas . . . . . . . . . . . . . . . 4 50
30 85
lVIay 3, 1917 33516 H. _B. Terrell, As- Salary. . . ._ . . . . . . . . . . . . . . . . .. $125 00
signee T. A. Hall. San Antonio to Houston . . . . . . . 6 30
Houston to Humble . . . . . . . . . . 55
Houston to Galveston . . . . . . . . . 1 45
Galveston to Beaumont . . . . . . . 2 50
Beaumont to Port Arthur. . . . . 60
Port Arthur to Beaumont. . . . . 50
Beaumont to Orange . . . . . . . . . . 65
Orange to San Antonio . . . . . . . . 9 45
Pullman, Orange to San Antonio 2 00
Auto, Humble to Houston. . . . . 75
Hotel in Houston . . . . . . . . . . . . . 15 00
Hotel in Galveston . . . . . . . . . . . 3 00
Hotel in Beaumont . . . . . . . . . . . 9 00
Hotel in Orange . . . . . . . . . . . . . . 3 00
Transfers in Orange . . . . . . . . . . . 50
. _ 180 25
Less mileage scrip credits . . . . . . 21 4
' 158 80
May 5, 1917 33760 R. B. Humphrey. . . Mileage book T. S. B. No. 25641 $25 00 2
x . 5 00
May 8, 1917 34085 Douglas Carter. . . . . Swearing _17 witnesses and hear-
ing testimony.- . . . . . . . . . . . . . $62 50
Bolla S. Taylor. . . . Transcribingtestimony . . . . . . . . 54 00
J. F. Bader, Sheriff, Serving 12 witnesses . . . . . . . . . . 6 00
Witness fees . . . . . . . . . . . . . . . . . 15 00
In the case of Wal ter Koehler, San Antonio, Texas. 137 50
May 8, 1917 34086 A. Ludlow Calhoun. Swearing one witness and hear-
_ ing testimony . . . . . . . . . . .. 3 1 25
Marvin Scurlock. . . Atty representing Comptroller. 5 00
H. B. Burnaby. . . . . Transeribing testimony . . . . . . . . 75
A W. Lan . . . . . . . Serving two witnesses and mile-
age . . . . . . . . . . . . . . . . . . . . . . . 3 00 -
In the case of R. P. Taylor, Beaumont, Texas. 10 00
May 8, 1917 34087 Oscar C. Dancy. . . . Swearing eight witnesses and
_ hearing testimony . . . . . . . . . . $11 50
C. B. Winsted. . . . . Transcri ing testimony . . . . . . . 9 45
W. T. Vann, Sheriff. Serving nine witnesses and mile-
age . . . . . . . . . . . . . . . . . . . . . . . 6 55
Witness fees . . . . . . . . . . . . . . . . . 6 00
_ _ 33 50
In the case of Mile Werbiski, Brownsville, Texas.
May 8, 1917 34087 Oscar C. Dancy. . . . Swearing four witnesses and
_ hearing testimony . . . . . . . . .. 3 7 00
C. B. Winsted . . . . . . Transeri ing testimony . . . . . . . . 5 60
Josephine Zavaleta. Interpreter . . . . . . . . . . . . . . . . .. 3 00
O. M. Kent, County _
Attorney . . . . . . . . Atty representing Comptroller. 5 00
W. T. Vann, Sheriff. Serving six witnesses . . . . . . . . . . 3 00
Witness fees . . . . . . . . . . . . . . . . . 6 00
_ 29 60
In the ease of Bru no Sierra, Brownsville, Texas.
May 8, 1917 34088 A. K. Harris . . . . . . . Swearing nine witnesses and
_ hearing testimony . . . . . . . . .. $32 70
Sam Calloway. . . . . Atty representing Comptroller. 10 00
E. Scougale . . . . . . . . Transcribing testimony . . . . . . . . 46 50
Witness fees . . . . . . . . . . . . . . . . . 17 00
i 106 20


In the case of J am

es Byrne, Fort Worth, Texas.

196
COMPTROLLER OE PUBLIC ACCOUNTS.
Enforcement Liquor Laws, September _1, 1916, to August 31, 1917. Y-321, Appropriation, $5,000


-——Continued.
Date. Voiiicher Name. Purpose Expended. Amount.
0.
May 8, 1917 34138 Oran R. Stephens. . Austin to Brenham . . . . . . . . . 3 2 80
Brenham to Beaumont . . . . . . . . 4 70
Beaumont to Galveston . . . . . . . 4 05
Galveston to Austin . . . . . . . . . . 7 40
Hotel in Brenham . . . . . . . . . . . . 1 00
Hotel in Beaumont . . . . . . . . . . . 1 50
Hotel in Galveston . . . . . . . . . . . 4 50
Transfer in Austin . . . . . . . . . . . . 25
Meals in Austin . . . . . . . . . . . . . . 1 00
Meals in Brenham . . . . . . . . . . . . 1 00
Meals in Beaumont . . . . . . . . . . . 2 10
Meals in Galveston . . . . . . . . . . . 6 40
Salary . . . . . . . . . . . . . . . . . . . . . . 25 00
61 70
May 8, 1917 34157 R. B. Humphrey. ., Austin to Brownsville . . . . . . . .. 3 9 70
‘ _Brownsville to Austin . . . . . . . . . 9 70
Pullman, Austin to Brownsville 2 00
Pullman, Brownsville to Austin 1 6O
Pullman, Houston to Austin. . . 2 00
Austin to Beaumont . . . . . . . . . . 7 45
Beaumont to Galveston . . . . . . . 2 75
Galveston to Austin . . . . . . . . . . 7 40
Auto in Galveston . . . . . . . . . . . . 2 00
Hotel in Brownsville . . . . . . . . . . 1 00
Hotel in Brenham. . .' . . . . . . . . . 2 00
Hotel in Beaumont . . . . . . . . . . . 1 50
Hotel in Galveston . . . . . . . . . . . 4 50
Meals in Brownsville . . . . . . . . . . 6 15
Meals in Brenham, Beaumont
' and Galveston . . . . . . . . . . . . . 12 35
Attorney’s fees . . . . . . . . . . . . . 75 00
~~ 47 10 .
Less mileage scrip credits . . . . . . 2 6
> in 114 50
May 12, 1917 34613 A. K. Harris . . . . . . . Swearing two_ witnesses and
hearing testimony . . . . . . . . .. $15 10
Sam Galloway, _ , . _ Atty representing Comptroller. 5 00
E. Scougale . . . . . . . . Transcribing testimony . . . . . . . . 21 00
N. C. Mann, Sheriff Serving 10 witnesses .and mile- 5 50
age . . . . . . . . . . . . . . . . . . . . . . . . -
, Witness fees . . . . . . . . . . . . . . . .. 6 00
l 52 60
In the case of S. M. and O. H. Simpson, Fort
Worth, Texas.
May 12, 1917 34613 A. K. Harris . . . . . . . Swearing three witnesses and
hearing testimony . . . . . . . . . . $ 3 16
Sam Galloway. . . . . Atty representing Comptroller. 10 00
N. C. Mann, Sheriff Serving one witness and mileage 60 13 76
In, the case of H. L. Tackabery, Fort Worth, Tex.
M33112, 1917 34613 A. K. Harris . . . . . . . Swearing ﬁve. witnesses and
_ hearing testimony . . . . . . . . .. $26 29
Will R. Parker. . . . . Atty representing Comptroller. ' 5 00
N. C. Mann, Sheriff. Serving ﬁve witnesses and mile- 2 90
‘ age . . . . . . . . . . . . . . . . . . . . . . .
Witness fees. . . . . . . . . . . . . . . . . 2 00
$36 19
Less error . . . . . . . . . . . . . . . . . . . 2 00
' i 34 19
In the case of Will iams and Leatherman, Fort
Worth, Texas.
May 12. 1917 34613 A. K. Harris . . . . . . . Swearing two witnesses and
_ hearing testimony . . . . . . . . .. $14 25
Will R. Parker. . z . . Atty representing Comptroller. 10 00
N. C. Mann, Sheriff . Serving one witness and mileage 60
Witness fee . . . . . . . . . . . . . . . . . . 1 00
“ 25 85
In the case of Fran k J. Kuban, Fort Worth, Texas.
May 22, 1917 .35515 W. E. Price. . . . . . . . Swearing two witnesses and
' hearing testimony . . . . . . . . .. 3 1 75
Arranging trial and calling case
twice . . . . . . . . . . . . . . . . . . . . . 10 00
Caption and certiﬁcates to depo-
sitions . . . . . . . . . . . . . . . . . . .. 1 00


12 75
COMPTROLLER OE PUBLIC ACCOUNTS.
197
Enforcement Liquor Laws, September 1, 1916, to August 31, 1917. Y-321, Appropriation $5,000
-—Continued.


Date. VORTCIIGI‘ Name. Purpose Expended. Amount.
0.
In the case of R. C. Beihler, Galveston, Texas.
May 22, 1917 35516 Anna Peterson. . . . . Swearing witnesses and hearing
testimony . . . . . . . . . . . . . . . .. 3 3 05
Transcribing testimony . . . . . . . 5 10
‘ Alex Wheless . . . . .. Atty representing Comptroller. 5 00
In the case of Pat ricio Gonzales, Mercedes, Texas.
W. D. Chadick, et al. Serving 17 witnesses . . . . . . . . . . 8 50
Anna Peterson. . . . . Auto hire . . . . . . . . . . . . . . . . . . . . 8 00 29 65
May 31, 1917 36777 W. J. Embry . . . . .. Swearing witness and hearing
testimony. ._ . . . . . . . . . . . . . .. $10 00
L. E. Rasberry. . . . . Atty representing Comptroller. 5 00
Burney Parker. . . . . Serving ﬁve witnesses and mile-
age . . . . . . . . . . . . . . . . . . . . . . . . 7 95
i 22 95
In the case of John Koteras, Brenham, Texas.
May 31, 1917 36800 E. L. Harris . . . . . . . Expenses investigating appli-
cants for license . . . . . . . . . .. 330 00
30 00
June 4, 1917 37227 H. B. Terrell, As- Salary. . . ._ . . . . . . . . . . . . . . . . . . $125 00
_ signee T, A_-Hall_ San Antonio to Boerne . . . . . . . . 95
Boerne to San Antonio . . . . . . . . 95
San Antonio to San Marcos... . 1 45
San Marcos to Dallas . . . . . . . . . 7 15
Dallas to Fort Worth . . . . . . . . . 90
Fort Worth to Austin . . . . . . . . . 5 95
Austin to San Antonio . . . . . . . . 2 35
Pullman, Fort Worth to Austin 2 00
Hotel in Boerne . . . . . . . . . . . . . . 3 00
Hotel in Dallas . . . . . . . . . . . . . . . 12 00
Hotel in Fort Worth . . . . . . . . . . 3 00
Hotel in Austin . . . . . . . . . . . . . . 2 00
Auto, San Marcos to Redwood
‘ and return . . . . . . . . . . . . . . . . . 2 00
_ 168 70
Less mileage scrip credits . . . . . . 19 7
i 149 00
June 9, 1917 38152 J. W. Collins . . . . . .. Austin to Galveston . . . . . . . . .. 3 6 20
' Galveston to Austin . . . . . . . . . . 6 20
Pullman, Austin to Galveston.. 2 00
Pullman. Galveston to Austin.. 2 00
Hotel in Galveston . . . . . . . . . . . 4 50
Meals in Galveston . . . . . . . . . . . 7 35
Auto in Galveston . . . . . . . . . . . . 3 00
Salary . . . . . . . . . . . . . . . . . . . . 25 00
56 25
July 3, 1917 41871 T, A, Hall _ _ , , _ _ , _, San Antonio to New Braunfels. 55 O 95
New Braunfels to Austin . . . . . . 1 40
Austin to Houston . . . . . . . . . . . . 4 95
Houston to Galveston . . . . . . . . . 1 45
Galveston to Houston . . . . . . . . .' 1 45
Houston to San Antonio . . . . . . . 6 30
San Antonio to Austin . . . . . . . . 2 35
Hotel in New Braunfels . . . . . . . 2 00
Hotel in Austin . . . . . . . . . . . . . . 2 00
Hotel in Galveston . . . . . . . . . . . 8 00
Hotel in Houston . . . . . . . . . . . . . 1 00
Hotel in Austin . . . . . . . . . . . . . . 1 00
Auto in New Braunfels . . . . . . . . 50
Telegram to Galveston . . . . . . . . 50
(No receipt)
_ " 33 85
Less mileage scrip credits . . . . . . 16 5


17 35
198 COMPTROLLER OE PUBLIC ACCOUNTS.
Enforcement Liquor Laws, September 1, 1916, to August 31, 1917. Y-321, Appropriation, $5,000
—Continued-
Vouchers Out of Files.


Voucher Number. Amount.
7847 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 15 90
21379 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 61 90
23332 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 55
37249 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 30
39668 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0
41869 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 116 08
8 325 73
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 20
8 5,000 00

Commissions to Revoke Liquor Licenses, 1916-1917.
_ During this ﬁscal year the Comptroller issued thirty-one commissions to revoke licenses,
involving as many saloonists. . _
The Comptroller disposed of the cases in the followlng manner:

Licenses revoked. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Respondents acqlutted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
No disposition shown by record . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . 31
Retail Spirituous and Malt Liquor Dealers Operating at the Close of Fiscal Years.
August 31, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . I . . . . . . . . . . . . . . . . . . . . . 3044
August 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2975
August 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3161
The above statement shows the number of saloons and beer saloons in Operation at the end
of each ﬁscal year. The total saloons for the ﬁscal year ending August 31,1917, seemed ex-
ceptlonally large. In view of the wide spread sentiment in favor of prohibition and the great
area that had swung into prohibited territory during the year, _I asked the permlt clerk for
an explanation, which he advises has been compiled and ﬁled with your Committee.
Contingent Expenses, September 1, 1914,'to August 31, 1915, W-279, Appropriation $250.00


Date. Volufcher To Whom Issued. , Purpose Expended. Amount.
0.
1914 _ _
Sept. 11 1405 Burroughs Adding Machine Co. Rlbbon and attention to ma- 1 75
0 me . . . . . . . . . . . . . . . . . . . .. l
Sept. 11 1406 Underwood Typewriter Co. . . . Rent on typewriter . . . . . . . . ._ . . 3 00
Sept. 16 1753 Tobin’s Book Store . . . . . . . . . . . Oﬁnlce supplies, guide, fountain
pen $4.25. sapollo, etc . . . . . . . 22 55
Oct. 1 3250 Harry White . . . . . . . . . . . . . . . . . Laundry, office towels . . . . . . . . . 3 00
Oct. 8 4310 J. P. Moulden . . . . . . . . . . . . . . . No voucher . . . . . . . 1 . . . . . . . . . . 3 00
Oct. 28 5735 Roy A. Barbish . . . . . . . . . . . . . . Parcel post rate indicator . . . . . . 1 00
Oct. 28 5736 Oliver Typewriter Co . . . . . . . . . Repairing tfy‘pewriter . . . . . . . . . . 5 00
Nov. 2 6607 Harry White . . . . . . . . . . . . . . . . . Laundry, O we towels... . . . . . . 3 00
Nov. 9 7472 Walter Tips Co . . . . . . . . . . . . . . one barrel sweep compound and
two mops. ._ . . . . . . . . . . . . . .. 4 50
Nov. 11 7747 Roy A. Barbish . . . . . . . . . . . . .. Repalr typewriter and one new
. platen . . . . . . . . . . . . _. . . . . . . . . 7 50
Nov. 17 8174 Tobin’s Book Store . . . . . . . . . .. Pencil Sharpeners, print outﬁt,
' fountain pen 8 . . , etc. 25 11
Nov. 30 9795 Harry White . . . . . . . . . . . . . . . . . Office towels (no voucher) . . . . . 3 00
Dec. 10 10916 Burroughs Adding Machine. Co. Ribbon for machine . . . . . . . . . 1 00
Dec. 21 11769 Burroughs Adding Machine CO. Ribbon and platen for machine 3 50
Delcglg9 12038 J. P. Moulden . . . . . . . . . . . . . . . Postofﬁee box rent . . . . . . . . . . . . 3 00
Jan. 2 12914 Roy A. Barbish . . . . . . . . . . . . . . One platen for typewriter . . . . . . 2 50
COMPTROLLER or PUBLIC AoooUNTs.
199
Contingent Expenses, September 1, 1914, to August 31, 1915.
ontinued.
W-279, Appropriation $250.00.


Date. VoliiIcher To Whom Issued. Purpose Expended. Amount.
0.
Jan. 2 12919 Harry White . . . . . . . . . . . . . . . . . Wash office towels . . . . . . . . . . . . 3 00
Jan. 8 13669 Tobin’s Book Store . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '. . . 6 65
Jan. 9 13741 Walter Tips Co . . . . . . . . . . . . . . One barrel cedar sweep com-
pound and brushes . . . . . . . . . 4 80
Jan. 13 14142 W. A. Achilles & Co . . . . . . . . . . Five gal. oi_l_and Octagon soap.. 2 10
Jan. 13 14153 C. J. Martin & Sons . . . . . . . . . . Five gal. disinfectant . . . . . . . . . 13 00
Jan. 14 14230 Lone Star Ice Co . . . . . . . . . . . . . Ice, May, June, July andAugust 17 65
Jan. 18 14942 Tobin’s Book Store . . . . . . . . . .. Reading glasses, fountain pen
$4.00, repair dater . . . . . . . . . . 8 00
Jan. 21 14952 Harry White . . . . . . . . . . . . . . . . . Wash towels (part of January). 1 90
Feb. 3 16595. Harry White . . . . . . . . . . . . . . . .. Wash towels (January) . . . . . . . . 3 00
Feb. 8 16873 Oliver Typewriter Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
Jan. 30 17079 Voss & Koock . . . . . . . . . . . . . . . . Carpet sweeper and dust pan. . 3 00
Feb. 9 17081 Swann Furniture Co . . . . . . . . . . Work on des . . . . . . . . . . . . . . . . 1 00
Feb. 9 17082 Austin Electric Supply and
Plumbing Co . . . . . . . . . . . . . . 19 lamps, 40 feet lamp cord, etc. 11 80
Feb. 23 18080 Roy A. Barbish . . . . . . . . . . . . . . Repair on typewriters . . . . . . . . . 10 00
Feb. 27 18985 Harry White . . . . . . . . . . . . . . . . . Washpfﬁce towels (F9bl‘UaI‘Y)~ 1 10
Feb. 27 18991 Roy A. Barbish . . . . . . . . . . . . .. Cleaning and adllustlng type-
- writer . . . . . . . . . . . . . . . . . . . . . 5 00
Mar. 1 19177 Tobin’s Book Store . . . . . . . . . .. Fountain pen $5.00, basket,
I trays. soap, towels, etc . . . . . . 29 55
Mar. 9 20091 Tobin’s Book Store . . . . . . . . . . . Fountain pen $2.75, desk pad, P
bill heads . . . . . . . . . . . . . . . . . . 5 40
Mar. 10 20177 C. J. Martin & Sons . . . . . . . . . . Floor sweep . . . . . . . . . . . . . . . . . . 4 50
Feb. 5 16813 A. E. Hancock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
Mar. 31 21640 Burroughs Adding Machine Co. Attention to machine . . . . . . . . . 4 00
April 1 22570 Harry White . . . . . . . . . . . . . . . . . ash oﬂice towels . . . . . . . . . . . . 3 00
April 13 23809 H. B. Terrell . . . . . . . . . . . . . . . . . Colp2iels4sheriff bonds for 1910- 3 30
May 3 25738 Harry White . . . . . . . . . . . . . . . . . Wash office towels . . . . . . . . . . . . 2 29.
Aug. 3 34548 American Multigraph Sales Co. Box line clips and clip extractor 1 03
251 03
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 97
253 00
1914 Appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 00
Oct. 27 . . . . . . . . Deposit Warrant No. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
253 00
Recapitulation.
Expended For Amount. Amount.
Re airs . . . . . . . . . . . . . . . . . . . . . . . . 3 32 50 By available appropriation . . . . . . 3 250 00
0 ice laundry (towels) . . . . . . . . . . . 23 29 By refund October 27, 1914 . . . . . . 3 00
Oﬂicc supplies . . . . . . . . . . . . . . . . . . 108 09
Rent on typewriter . . . . . . . . . . . . . . 3 00
Office furniture . . . . . . . . . . . . . . . . . . 11 80
Disinfectant, ﬂoor sweep and ice. . 49 55 .
Box rent . . . . . . . . . . . . . . . . . . . . . . . 3 00
Copies sheriffs’ bonds . . . . . . . . . . . . 3 3O
Vouchers out of ﬁle . . . . . . . . . . . . . . 16 5O
Balance . . . . . . . . . . . . . . . . . . . . . . . . 1 97
3 253 00 $ 253 00


200
COMPTROLLER OF PUBLIC ACCOUNTS.
Postage, Telegraphing, Express, Furniture, 'Etc., September 1, 1914 to
W-277, Appropriation $7,500.00.
August 31, 1915‘.


Expended For Amount. Appropriation.
Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 2,972 50 $ 7,500 00
Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 82
Express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,367 64
Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167 41
Telegraph . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . V 79 76
Office furniture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,667 42
Cuspidores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 80
Door checks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
Electric supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 03
Hardware . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3O 10
Lumber . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 36
Revenue stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 00
Machine repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 00
Drayage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 15
Floor sweep . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - ‘ 4 00
Door latch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Paints, oils, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 64
Law books (4 Vols._ Southwestern Reporter) . . . . . . . . . . . . . . 20 00
Labor making repairs, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 70
Cleaning and relaying carpets . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 55
Felt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 00
Laundry. towels for ofﬁce . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 70
Electric fans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 00
Step ladder . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Ice pick and funnels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
Carpet and linoleum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 00
Vouchers out of ﬁle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 775 52
8 7,500 00 3 7,500 00


Postage, Telegraphi‘ng, Express, Office Furniture and Contingent, September 1, 1915, to
August 31, 1916.
X-336, Appropriation $6,500.00.


Western Union Telegraph Co. .


Date. VoiiIcher To Whom Issued. Purpose Expended. Amount.
0.
1915 _ -
Sept. 11 885 Swann Furniture Co . . . . . . . . . . One rug . . . . . . . . . . . . . . . . . . . . . 4 50
Sept. 13 1124 L. W. Tittl . . . . . . . . . . . . . . . . . 200 post cards . . . . . . . . . . . . . . . 2 00
Sept. 20 1524 L. W. Tittle . . . . . . . . . . . . . . . . . Postage due . . . . . . . . . . . . . . . . . 5 00
Sept. 20 1542 L. W. Tittle . . . . . . . . . . . . . . . . . Stamps . . . . . . . . . . . . . . . . . . . . . . 100 00
Sept. 21 1670 C. A. Dahlich . . . . . . . . . . . . . . . . No voucher . . . . . . . . . . . . . . . . . . 16 00
Sept. 22 1766 L. W. Tittle . . . . . . . . . . . . . . . . . Postoffice box rent. .. .. . . . . . . . . 4 00
Sept. 29 2027 Southwestern Tel. and Tel. Co. Bill for September . . . . . . . . . . . . 17 00
Sept. 29 2028 United Tele hone Co . . . . . . . . . Exchange service, September.. . 3 00
Sept. 29 2087 Underwood ypewriter Co.. . . . Two typewriters . . . . . . . . . . . . . . 162 85
Sept. 29 2088 A. E. Hancock Co . . . . . . . . . . . . lamps, one portable lamp. . . 5 24
Sept. 30 2959 Swann Furniture Co . . . . . . . . . . 2 desks, 5 chairs, 1 costumer. . . 137 00
Sept. 30 3033 Harry White . . . . . . . . . . . . . . . . . Office towels, September . . . . . . . 3 00
'Oct. 1 3099 L. W. Tittle . . . . . . . . . . . . . . . . . Postage due . . . . . . . . . . . . . . . 10 00
Oct. 2 3270 A. E. Hancock Co . . . . . . . . . . . . Lamps and electrical supplies. . . 5 26
Oct. - 4 3389 L. W. Tittle . . . . . . . . . . . . . . . . . Stamps . . . . . . . . . . . . . . . . . . . . 200 00
Oct. 6 3812 Caloasieu Lumber Co . . . . . . . . . Partition 14 ft. 6 in. x 12 ft. 6 in. 114 25
Oct. 11 4382 Tobin’s Book Store . . . . . . . . . . . Supplies . . . . . . . . . . . . . . . . . . . . . 49 50
Oct. 11 4383 American Express Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 25
Oct. 11 4384 American Express Co . . . . . . . . . Bill for . . . . . . . . . . . . . . . . . . . . . . 30 49
Oct. 13 4651 Western Union Telegraph Co. . Bill for Se tember . . . . . . . . . . . . 5 00
Oct. 15 4913 Graham’s Drug Store. . . . . . . . . Wood alco . . . . . . . . . . . . . . . . . 35
Oct. 15 4914 Swann Furniture Co . . . . . . . . . . 2 shades . . . . . . . . . . . . . . . . . . . . . 3 90
Oct. 20 5510 Oliver Typewriter Co . . . . . . . . . Repairs. . . . . . ._ . . . . . . . . . . . . . . 1 50
Oct. 21 5575 Bates Exchange . . . . . . . . . . . . . . Refit on typewriter . . . . . . . . . . .l 10 00
Oct. 21 5583 Southwestern Tel. and Tel. Co. Bill for September . . . . . . . . . . . . 17 00,
Oct. 21- 5584 Walter Tips Co . . . . . . . . . . . . . . Liquid granite and brush . . . . . . 7 05
Sept. 22 5668 Calcasieii Lumber Co . . . . . . . . . Lumber . . . . . . . . . . . . . .i . . . . . . . 1 20
Oct. 23 5878 Harry Zier . . . . . . . . . . . . . . . . . . . Repairs on window awnings. . . . 11 50
Oct. 25 5966 Bates Exchange . . . . . . . . . . . . . . No voucher . . . . . . . .i . . . . . . . . . . 5 00
Oct. 25 5967 Western Union Telegraph Co. . No voucher.. ._ . . . . . . . . . . . . . . . 3 49
Oct. 28 6543 United Telephone Co . . . . . . . . . Exchange Sel'Vlce. October- - - . - 3 00
Oct. 28 6553 Southwestern Tel. and Tel. Co. Toll service for August . . . . . . . . 3 25
Oct. 28 6561 Wells, Fargo CO . . . . . . . . . . . . Bill for September . . . . . . . . . . . . 23 86
Oct. 28 6613 Oliver Typewriter Co . . . . . . . . . One typewriter . . . . . . . . . . . . . . . 42 96
Oct'. 30 6628 Harry White . . . . . . . . . . . . . . . . . Towels for October. ._ . . . . . . . . . 3 00
Nov. 9 9821 A. E. Hancock . . . . . . . . . . . . . . . 3 portable lamps and shades. . . 7 00
Nov. 15 10458 October bill . . . . . . . . . . . . . . . . . . 5 16
COMPTROLLER OF PUBLIC ACCOUNTS.
201
Postage, Telegraphing, Express, Office Furniture and Contingent, September 1, 1915, to
August 31, 1916.
X-336, Appropriation $6,500.00—Continued.

To Whom Issued.


Dare Voucher Purpose Expended. Amount.
No.
Nov 17 10689 Murchison-Lee Co . . . . . . . . . . . . Soap and Sapolio . . . . . . . . . . . . . 5 19
Nov 18 10765 L. W. Tittle . . . . . . . . . . . . . . . . . Stamps. . ._ . . . . . . . . . . . . . . . . . . . 400 00
Nov 18 10766 American Express Co . . . . . . . . . October bill . . . . . . . . . . . . . . . . . . 14 06
Nov 18 10767 Wells, Fargo & Co . . . . . . . . . . . . October bill . . . . . ._ . . . . . . . . . . . . 34 75
Nov. 20 10849 W. H. Aliller . . . . . . . . . . . . . . . . . Placing steel furniture... . . . . . 36 00
Nov. 30 12809 Harry White._ . . . . . . . . . . . . . . . . Office towels, November . . . . . . . 3 00
Dec 2 13430 Bennett Printing Co . . . . . . . . . . No invoice . . . . . . . . . . ._ . . . . . . . . 272 50
Dec 3 13956 W. H. Miller . . . . . . . . . . . . . . . . . Putting up metal furniture. . . . 45 75
Dec 4 14294 Southwestern Tel. and Tel. Co. Bill for November . . . . . . . . . . .' . 17 00
Dec 4 14295 Voss & Koock . . . . . . . . . . . . . . . . One caster bottle . . . . . . . . . . . . . 1 25
Dec 4 14296 United Telephone Co . . . . . . . . . Exchange service, November... 3 ()0
Dec 9 14883 L. W. Tittle . . . . . . . . . . . . . . . . . No voucher: . . . . . . . . . . . . . . . . . 200 00
. Dec 7 149/13 Tobin’s Book Store . . . . . . . . . . . Office supplies . . . . . . . . . . . . . . . . 298 75
Dec 8 15281 Oliver Typewriter Co . . . . . . . . . Repairs . . . . . . . . . . . . . . . . . . . . . 7 50
Dec 10 15503 A. E. Hancock Co . . . . . . . . . . . . Twelve 60 watt lamps . . . . . . . . . 4 92
Dec 10 15559 L. W. Tittle . . . . . . . . . . . . . . . . . Stamps, Pension_Department. . 2 50
Dec 13 16034 Bates Exchange . . . . . . . . . . . . . . Cleaning typewriter . . . . . . . . . . . 6 00
Dec 13 16035 Postal Telegraph Co . . . . . . . . . . November bill. . _ . . . . . . . . . . . . . 35
Dec 14 16068 W. W. Laring . . . . . . . . . ._ . . . . . . Telephone intensifier . . . . . . . . . . 7 00
Dec 16 16389 Burroughs Adding Machine Co. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 00
Dec 16 19390 A. E. Hancock. . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 92
Dec 16 16388 Underwood Typewriter Co.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3, 75
Dec 16 16408 L. W. Tittle . . . . . . . . . . . . . . . . . Stamps . . . . . . . . . . . . . . . . . . . . . . 64 00
Dec 17 16598 Swami Furniture Co . . . . . . . . . . 1 1/2 yards felt . . . . . . . . . . . . . . . . 75
Dec 22 17149 United Telephone Co . . . . . . . . . Exchange service, December. . . 4 56
Dec 22 17150 Walter Tips Co . . . . . . . . . . . . . . Barrel sweeping compound. . . . 3 50
Dec 22 17370 Calcasieu Lumber Co . . . . . . . . . Lumber . . . . . . . . . . . . . . . . . . . . . 3 30
Dec 22 17371 West Publishing Co . . . . . . . . . . . Vol. 177 . . . . . . . . . . . . . . . . . . . . . 4 00
Dec 22 17372 Western Union Telegraph Co. . Bill for November . . . . . . . . . . . . 1 86
. . . . . .. 17534 Tobin’sBookStore......................................... 14219
Delcélgl 18718 Harry White . . . . . . . . . . . . . . . . . Office towels, December . . . . . . . 3 00
Jan. 4 19170 \Valtcr Tips Co . . . . . . . . . . . . . . Casters, saw, stove bolts . . . . . . 3 75
Jan 5 19614 A. E. Hancock . . . . . . . . . . . . . . . 3 100-watt and 5 60-watt lamps 4 70
Jan 5 19615 L. W. Tittle . . . . . . . . . . . . . . . . . Stamps . . . . . . . . . . . . . . . . . . . . . . 225 00
Jan 8 20697 American Express Co . . . . . . . . . Bill for November . . . . . . . . . . . . 90 62
Jan 10 20824 Southwestern Tel. and Tel. Co. Monthly bill . . . . . . . . . . . . . . . . . 17 00
Jan 10 20825 A. E. Hancock . . . . . . . . . . . . . . . 12 60-watt lamps . . . . . . . . . . . . . 4 32
Jan 10 20909 C. A. Dahlich . . . . . . . . . . . . . . . . Repairing chairs . . . . . . . . . . . . . . 6 00
Jan 11 20977 H. B. Terrell . . . . . . . . . . . . . . . . Postoflice box rent . . . . . . . . . . . . 4 00
Jan 12. 21130 Western Union Telegraph Co. . Bill for October . . . . . . . . . . . . . . 83
Jan 17 21779 W. H. Richardson Co . . . . . . . . . Two wicks for oil heater . . . . . . . 50
Jan 17 21780 Southern _Law Book Pub. Co.. . One Dumas fee bill . . . . . . . . . . . 2 00
Jan 17 21781 Walter TlpS_CO . . . . . . . . . . . . . . Sweep compound and bolts. . . . 4 13
Jan 19 21192 Swami Furniture Co . . . . . . . . . . No_ voucher . . . . . . . . . . . . . . . . . . 4 00
Jan 19 22074 C. T. Clark . . . . . . . . . . . . . . . . . . Painting . . . . . . . . . . . . . . . . . . . . . 34 20
Jan 21 22334 M. C. Leonard . . . . . . . . . . . . . . . No voucher . . . . . . . . . . . . . . . . . . 75
Jan 21 22346 American Express Co . . . . . . . . . No voucher . . . . . . . . . . . . . . . . . . 54 27
Jan 31 23713 Harry White . . . . . . . . . . . . . . . . . Office towels, January . . . . . . . . . 3 00
Jan 31 23793 . M. Lowr _. . . . . . . . . . . . . . . . Key. . . . . . . . . . . . . . . . . . . . . . . . 35
Jan 31 23822 West Publis ing Co. . . . . . . . . . . One Southwestern Reporter,
' Vol. 178 . . . . . . . . . . . . . . . . . . . _4 00
Feb. 3 24293 L. W. Tittle . . . . . . . . . . . . . . . . . Stamps . . . . . . . . . . . . . . . . . . . . . . 3 o 00
Feb. 3 24295 Austin Laundry Co . . . . . . . . . . . Cleanin rug . . . . . . . . . . . . . . . . . 3 00
Feb. 4 24701 Swami Furniture Co . . . . . . . . . . Wardro e and costumer . . . . . . . 24 50
Feb. 4 24586 Southwestern Tel. and Tel. Co. Toll for September and October 3 60
Feb. 4 24587 \lVestern Unioii Telegraph Co. . Bill for December . . . . . . . . . . . . 9 22
Feb. 4 24588 Texas Long Distance Telephone
Co . . . . . . . . . . . . . . . . . . . . . . . . Bill for January . . . . . . . . . . . . . . 4 00
Feb. 7 24916 Wells. Fargo & Co . . . . . . . . . . . . Bill for December . . . . . . . . . . . . 225 41
Feb 17 25856 H. B. Terrell . . . . . . . . . . . . . . . . . Postage due stamps . . . . . . . . . . . 5 00
Feb 19 26119 Texas Long Distance Telephone _
Co . . . . . . . . . . . . . . . . . . . . . . . . Exchange service, February. . . . 4 00
Feb 19 26120 \Vcstern Union Telegraph Co. . Bill for January . . . . . . . . . . . . . . 8 74
Feb 19 26121 Voss & Koock . . . . . . . . . . . . . . . . One mop . . . . . . . . . . . . . . . . . . . . 75
Feb 19 26122 American Express Co . . . . . . . . . Bill for January . . . . . . . . . . . . . . 9 72
Feb 19 26123 Wells. Fargo & Co . . . . . . . . . . . . Bill for January. . z . . . . . . . . . . . 22 13
Feb 24 26891 Roy A. Barbish . . . . . . . . . . . . . . Repairs on typewriter . . . . . . . . . 50
Feb 24 26893 C. A. Bradford Co . . . . . . . . . . . . Paints and oil . . . . . . . . . . . . . . . . 2:) 60
Feb 24 26894 H. B. Terrell . . . . . . . . . . . . . . . . . Mailing Confederate pensions. . 380 00
Feb 24 26895 \Valter Tips Co . . . . . . . . . . . . . . Gallon parafine and can . . . . . . . 7:)
Feb. 26 27646 Southwestern Tel. and Tel. Co. Bill for February. : . . . . . . . . . . . 17 00
Feb 28 27950 Burroughs Adding Machine Co. Attention to machines.- . . . . . . . 4 00
Mar 1 28340 Harry White . . . . . . . . . . . . . . . . . Office towels, February . . . . . . . . 00
Mar 1 - 28202 Tobin’s Book Store . . . . . . . . . . . Office stationery and supplies. . 166 19
Mar 1 28203 Swann Furniture Co . . . . . . . . . . Office chair . . . . . . . . . . . . . . . . . . 6 25
Mar 3 28419 A. E. Hancock Co . . . . . . . . . . . . 12 6-watt Mazdas . . . . . . . . . . . . 4 32
Mar 8 29566 Tobin’s Book Store . . . . . . . . . . . Office supplies . . . . . . . . . . . . . . . . 12 25
Mar 9 29547 Walter Tips Co . . . . . . . . . . . . . . Barrel floor sweep . . . . . . . . . . . . 3 50
Mar 8 29288 H. B. Terrell . . . . . . . . . . . . . . . 1.000 postal cards . . . . . . . . . . . . 10 00
202
COMPTROLLER OF PUBLIC ACCOUNTS.
Postage, Telegraphing, Express, Office Furniture and Contingent, September 1, 1915, to
August 31, 1916.
X-336, Appropriation $6,500.00—Continued.

Date VoluTcher To Whom Issued. Purpose Expended. Amount.
0.
Mar 10 29710 Southwestern Tel. and Tel. Co. Toll service for January . . . . . . . 7 30
0 $1.20 personal 'call.
Mar 10 29711 American Express Co . . . . . . . . . Bill for February . . . . . . . . . . . . . 7 87
Mar 10 29712 Walter Tips Co . . . . . . . . . . . . . . Brooms and sweep compound. . 4 50
Mar 10 29902 E. M. Scarbrough . . . . . . . . . . . . No voucher . . . . . . . . . . . . . . . . . . 3 17
Mar 11 29974 Southwestern Tel. and Tel. Co. NO voucher . . . . . . . . . . . . . . . . . . 15 60
Mar 13 30035 Tobln’sBook Store . . . . . . . . . . . Ofﬁce supplies . . . . . . . . . . . . . . . . 17 80
Mar. 13 30239 Long Distance Telephone Co.. . NO voucher . . . . . . . . . . . . . . . . . . 4 00
Mar. 20 31079 Burroughs Adding Machine Co. Repairs . . . . . . . . . . . . . . . . . . . . . 4 00
Mar 22 31196 Southwestern Tel. and Tel. CO. Service for March . . . . . . . . . . . . 17 00
Mar. 22 31201 Western Union Telegraph Co. . Bill for February . . . . . . . . . . . . . 3 20
Mar. 23 31481 Wells, Fargo & CO . . . . . . . . . . . . B111 for February . . . . . . . . . . . . . 17 03
Mar. 25 32098 Tobln’s Book Store . . . . . . . . . . . Supplies and six wheel number- ‘
mg machine . . . . . . . . . . . . . . . 47 00
Mar. 27 32605 Merchants Transfer. . : . . . . . . . . Freight and drayage . . . . . . . . . . 6 91
Mar. 27 32606 Walter Tips Co . . . . . . . . . . . . . . Wood mallet and bolts . . . . . . . . 81
Mar. 28 32748 L. W. Tittle . . . . . . . . . . . . . . . . . Postage . . . . . . . . . . . . . . . . . . . . . 325 00
Mar. 31 33158 Harry White . . . . . . . . . . . . . . . . . Ofﬁce towels, hIarch . . . . . . . . . . 3 00
April 4 33851 Lone Star Ice Co . . . . . . . . . . . . . Ice, September. October, No-
_ vember and December . . . . . . 25 30
April 4 33710 L._W. Tittle . . . . . . . . . . . . . . . . . Postoffice box rent to June 30th 3 00
April 4 33771 Ollv'er Typewriter Co . . . . . . . . . Repairs . . . . . . . . . . . . . . . . . . . . . 7 50
April 5 34089 H. B. Terrell . . . . . . . . . . . . . . . . .' Postoﬂice box rent . . . . . . . . . . . . 1 00
April 7 34413 C. A. Dahlich . . . . . . . . . . . . . . . . One rotary chair . . . . . . . . . . . . . 7 75
April 7 34378 Munson Supply Co . . . . . . . . . . . 5 sets speed keys for typewriter 17 50
April 8 34565 Magnblia Petroleum Co . . . . . . . Four pounds paraﬁne . . . . . . . . . 2 00
April 11 34901 Murchison-Lee Co . . . . . . . . . . . . One case ivory soap . . . . . . . . . . 4 25
April 12 35246 American Express Co . . . . . . . . . Bill for March . . . . . . . . . . . . . . . 36 40
April 13 35349 Southwestern Tel. and Tel. Co. Toll service for March . . . . . . . . 12 36
April 14 35497 Southwestern Tel. and Tel. Co. Month of April - . - . . . - . . . . . . . . 18 55
April 14 35523 Western Union Telegraph Co. . Month of March . . . . . . . . . . . . . 7 89
April 15 35575 Texas Long Distance Telephone
_ Co . . . . _ _ , _ , _ , , , , _ _ _ _ _ _ , _ _ Exchange service, April. . . . . . . 4 00
April 17 35721 Merchants Transfer . . . . . . . . . .. Frelght and hauling ﬁle case. . . 1 55
April 17 35759 West Publishing co. . . . . . . . . .. Vol- for January and March. . . 8 00
April 20 36191 L. w. Tittle . . . . . . . . . . . . . . . .. Postage due . . . . . . . . . . . . . . . .. 5 00
April 20 36235 D. M. Miller . . . . . . . . . . . . . . . . . Putting up steel case . . - - . . - . . - 3 15
pr1124 36782 Wells, Fargo & C0 _ _ , _ _ _ , _ _ _ _ _ B111 for arch . . . . . . . . . . . . . . . 130 57
A ri125 37278 A. E. Hancock Co . . . . . . . . . . . . 5 40-watt Mazda lamps . . . . . . . 1 35
ay 1 37772 Harry White . , , _ , , , , _ _ _ , _ _ _ _ _ Office towels for April . . . . . . . . . 3 00
May 4 384,01 C-alcasleu Lumber CO _ , _ , , , , , _ Lumber . . . . . . . . . . . . . . . . . . . . . 3 65
May 4 38455 Calcasleu Lumber (10 _ , , , , , _ _ _ Lumber . . . . . . . . . . . . . . . . . . . . . 8 99
May 5 38477 L. W. Tittle . . . . . . . . . . . . . . . . . Stamps - - - - - - ~ - - - - _ - - - . . - - . . . 390 00
May 5 38576 Lone Star Ice CO . . . . . . . . . . . .. Ice, January. February. March
_ _and Apri . . . . . . . . . . . . . . . . . . 16 85
May 8 39015 American Express Co _ _ , , , _ , _ _ Bill for April . . . . . . . . . . . . . . . . 46 62
May 8 38973 Southwestern Tel. and Tel. Co. Bill for May - - - - - - - - - - - - . - - - - 18 00
May 10 39198 Walter TlpS Co . . . . . . . . . . . . . . Floor sweep. latch. battler. . . . . 7 25
May 11 39330 Southwestern Tel. and Tel. Co. T011 SCI'VICC, April - - - - - - - - - - - - 6 05
May 12 39415 Texas Long Distance Telephone _ '
Co . . . . . . . . , . , _ _ , , , , _ _ , _ _ _ Exchange service for May. . . . . 4 100
May 12 39426 Underwood Typewriter C0, , _ , . ._ . . . . . . . . z . . . . . . . . . . . . . . . . . 3 00
May 15 39571 Wells, Far 0 a co. . . . . . . . . . .. Bill for April . . . . . . . . . . . . . . . .. 110 41
May 17 39890 L. W. Titt e . . . . . . . . . . . . . . . . . P081886 due - - - - - - - - - - - - - - - . - 10 00
May 24 40311 A. E. Hancock . . . . . . . . . . . . . . . 35 150-watt Mazda lamps . . - . . . 12 60
May 25 40590 L. w. Tittle . . . . . . . . . . . . . . . .. Stamps - - - . - - - - - . . - . - . . . . . .- 400 00
May 25 40924 Carl Assman . . . . . . . . . . . . . . . . . Work on seven vaults . . . . . . . . . 25 00
June 1 41615 Harry White . . . . . . . . . . . . . . . . . OfﬁC-c tOWelS. May - - - - - - - 1 - - - - 3 00
June 6 42334 American Express Co . . , . . , _ , . Bill for May . . . . . . . . . . . . . . . . . 6 00
June 7 42423 Claude Miller . . . . . . . . . . . . . . .. 500 P051; Cards, Bond Depart-
ment . . . . . . . . . . . . . . . . . . . . . . 5 00
June 22 43678 L. w. Tittle . . . . . . . . . . . . . . . .. Stamps - - . . . . - - . . - . - . - . . . . . .. 475
June 30 44863 Harry White , _ , _ , _ _ _ _ _ _ _ , _ _ _ , Office towels, June . . . . . . . . . . . . 3 00
July 8 45611 H. B. Terrell . . . . . . . . . . . . . . . . . Postoilice box rellt . . . . . . . . . . . . 4 00
Aug. 1 47781 Harry White . . . . . . . . . . . . . . . .. Office towels. July - - - - - - - . - - .. 3 00
Aug. 2 47960 Claude Miller . . . . . . . . . . . . . . .. Post cards. Bond Department“ 5 00
Aug. 3 48168 L. W. Tittle . . . . . . . . . . . . . . . .. Postage due - - ~ - - - . . - - - - . - - -- 10 00
Aug. 16 49082 L. w. Tittle . . . . . . . . . . . . . . . .. Stamps - - . . . . . . . - . . . - - . . . - . . . 62 22
Ap1r€i)l11/5 39540 C. A. Dahlich . . . . . . . . . . . . . . . . No voucher . . . . . . . . . . . . . . . . . . 10 00
May 21 35232 Tobin’s Book Store . . . . . . . . . . . (Voucher out of ﬁle) . . . . . . . . . . 788 84
May 21 35252 Texas Long Distance Telephone
Co . . . . . . . . . . . . . _ . _ , , , _ , _ , _ (Voucher out of file) . . . . . . . . . . 17 00
May 23 35526 Voss 8: Koock . . . . . . . . . . . . . . . (Voucher out of ﬁle) . - - - . . - - - - 2 25
May 23 35838 Swann Furniture Co. . . . ' . . . . . . (VOucher Out Of ﬁle) . - - . . . . . . . 75
May 24 36054 Austin Electrical Supply Co. . . (Voucher 0111 Of ﬁle) - - - - - - - - - - 50
May 25 36208 American Express Co _ , , , , _ _ _ _ (Voucher out of ﬁle) . . . . . . . . . . 134 89
May 28 36504 Calcasieu Lumber Co . . . . . . . . . (Voucher out of ﬁle) . . . . . . . . . . 10
May 29 36652 Walter Tips Co . . . . . . . . . . . . . . (Voucher out of ﬁle) . . . . . . . . . . 5 35


COMPTROLLER OF PUBLIC ACCOUNTS.
203
Postage, Telegraphing, Express, Ofﬁce Furniture and Contingent, September 1, 1915, to
August 31, 1916.
X-336, Appropriation $6,500.00—Continued.


Date. Volurcher To Whom Issued. Purpose Expended. Amount.
0.
May 29 36665 Western Union ‘Telegraph CO. . (Voucher out of ﬁle) . . . . . . . . . . $ 49 34
May 31 36803 Burroughs Adding Machine Co. (Voucher out of file) . . . . . . . . . . 18 00
June 11 38309 Wells, Fargo & CO . . . . . . . . . . . . (Voucher out of ﬁle) . . . . . . . . . . 242 72
June 12 38429 Southwestern Tel. and Tel. Co. (Voucher out of ﬁle) . . . . . . . . . . 110 60
June 14 38845 Lone Star Ice_Co . . . . . . . . . . . . . (Voucher out of ﬁle) . . . . . . . . . . 36 94
Aug. 20 47300 Western Publishing Co . . . . . . . . (Voucher out of ﬁle) . . . . . . . . . . 36 00
Nov. 3 15015 Merchants Transfer . . . . . . . . . . . (Voucher out of ﬁle) . . . . . . . . . . 1 25
8 8,304 24
Recapitulation.
Amount. Amount.
Office furniture . . . . . . . . . . . . . . . . .. 3 763 51 By Available appropriation . . . . .. 3 6,500 00
Postage . . . . . . . . . . . . . . . . . . . . . . . . 3,645 72 Reifund, M. Ellison . . . . . . . . . . 1 00
Box rent . . . . . . . . . . . . . . . . . . . . . .. 1 00 Refund, M. H. Shaw. . . . . . . .. 55
Telephones . . . . . . . . . . . . . . . . . . . . . 221 21 Refund deposit warrant . . . . . . 2 08
Telegrams . . . . . . . . . . . . . . . . . . . . . . 45 74 Refund, deposit warrant 332. . 65
Ofﬁce laundry, towels . . . . . . . . . . . . 33 00 Refund, deposit warrant 961. 40
Office supplies . . . . . . . . . . . . . . . . . . . 792 46 Refund, deposit warrant 1088. 81 75
Express . . . . . . . . . . . . . . . . . . . . . . . . 866 46 Refund, deposit warrant 2260. 2 10
Repairs . . . . . . . . . . . . . . . . . . . . . . . . 149 20 Refund, deposit warrant 2333. 4 70
Books and printing (Bennett Print- Refund, deposit warrant 2828. 252 62
ing Co.) . . . . . . . . . . . . . . . . . . .. 316 10 Deficiency appropriation, April
Vouchers out of ﬁle (not audited) . . 1 ,455 53 8, 1916 . . . . . . . . . . . . . . . . . . 2,500 00
alance . . . . . . . . . . . . . . . . . . . . . . . . 1 ,065 27 Refund, deposit warrant 4'16. 2 45
Refund, deposit warrant 1429. 30
Refund. part voucher No.
_ 38479 . . . . . . . . . . . . . . . . . . .. 21 60
3 9,370 20 3 9,370 20


Postage, Telegraphing, Express, Office Furniture and Contingent, September 1, 1916, to
August 31, 1917.
Y~3 17, Appropriation $6,500.00.


Date. Voulcher To Whom Issued. Purpose Expended. Amount.
1 o.
1916 _
Sept. 2 2 L._W. Tittle. ._ . . . . . . . . . . . . . .. No voucher, stamps purchased. 3 380 00
Sept. 1 134 Oliver Typewriter Co . . . . . . . . . Cleaning and repairing . . . . . . . . 5 00
Sept. 6 617 L. W. Tittle . . . . . .- . . . . . . . . . . . Stamps, no receipt . . . . . . . . . . . . 200 00
Sept. 11 1173 Southwestern Tel. and Tel. Co. Bill for September . . . . . . . . . . . . 18 00
Sept. 16 1637 Claude Miller . . . . . . . . . . . . . . .. Stamps, Bond Department, no
_ receipt . . . . . . . . . . . . . . . . . . . . 5 00
Sept. 19 1784 Tobin’s Book Store . . . . . . . . . . . No voucher . . . . . . . . . . . . . . . . . . 21 00
Sept. 19 1790 Texas Long Distance Telephone _
_ C . . . . . . . . . . . . . . . . . . . . . . . Exchange service, no receipt. . . 4 00
Sept. 22 2548 L W. Tittle . . . . . . . . . . . . . . . . . Postoﬁi'ce box rent . . . . . . . . . . . . 3 00
Sept. 22 2549 L. W. Tittle . . . . . . . . . . . . . . . . . Postofﬁce box rent . . . . . . . . . . . . 1 00
Sept. 25 2759 L. W. Tittle. . . . . . . . . . . . . . . . . No voucher . . . . . .' . . . . . . . . . . . . 20 00
Sept. 25 2794 CA. Dahlich._ . . . . . . . . . . . . . . . Typewriter chair and cuspidor. 7 40
Sept. 27 3153 Oliver Typewriter Co . . . . . . . . ., One new typewriter . . . . . . . . . . . 99 92
Sept. 30 3474 Harry White . . . . . . . . . . . . . . . . . Ofiice towels, no record . . . . . . . . 3 00
Sept. 30 3508 Tobin’s Book Store . . . . . . . . . . . Office supplies . . . . . . . . . . . . . . . 15 00
Oct. 2 3800 A. E. Hancock Co . . . . . . . . . . . . 12 40-watt lamps . . . . . . . . . . . . . 3 24
Oct. 6 4531 L. W. Tittle . . . . . . . . . . . . . . . . . No voucher . . . . . . . . . . . . . . . . . . 10 00
Oct. 9 4759 Southwestern Tel. and Tel. Co. Bill for October . . . . . . . . . . . . . . 18 00
Oct. 12 5184 Voss & Koock . . . . . . . . . . . .. One mop . . . . . . . . . . . . . . . . . . . . 45
Oct. 12 5185 Graham’s Drug Store . . . . . . . . . 20 gallons Kreso . . . . . . . . . . . . . . 6 25
Oct. 12 5189 Oliver Typewriter Co . . . . . . . . . Repairs and key lever springs. . 2 50
Oct. 14 5237 Tobin’s Book Store . . . . . . . . . . . Stationery . . . . . . . . . . . . . . . . . . . 412 57
Oct. 14 5328 Southwestern Tel. and Tel. Co. Toll service . . . . . . . . . . . . . . . . . . 5 00
Oct. 16 5544 Oliver Typewriter Co . . . . . . . . . Repairs and cleaning machine. . 7 50
Oct. 17 5686 Oliver Typewriter Co . . . . . . . . . Re airs and cleaning machine. . 5 00
Oct. 17 5687 Western Union Telegraph Co. . Bil for September . . . . . . . . . . . . 11 53
Oct. 17 5763 Texas Long Distance Telephone
Co . . . . . . . . . . . . . . . . . . . . . . . Exchange service for October. . 4 00
Oct. 19 5916 \Vells, Fargo 8: CO . . . . . . . . . . . . Bill for September . . . . . . . . . . . . 33 85
204
COMPTROLLER. OF PUBLIC ACCOUNTS.
Postage, Telegraphing, Express, Office Furniture and Contingent, September 1, 1916, to
August 31, 1917.
Y-317, Appropriation $6,500.00—Continued.


Date. Voiiiiher To Whom Issued. Purpose Expended. Amount.
0.
Oct. 19 5917 American Express Co. : . . . . . . . Bill for September . . . . . . . . . . . . 12 08
Oct. 31 7882 Harry White . . . . . . . . . . . . . . . . . Office towels, October . . . . . . . . . 3 00
'Nov. 4 8586 Max Arlitt . . . . . . . . . . . . . . . . . . Pan made . . . . . . . . . . . . . . . . . . . 5 00
Nov. 4 8706 Texas Long Distance Telephone _
Co . . . . . . . . . . . . . . . . . . . . . . . . Exchange service and toll . . . . . . 5 42
Nov. 8 9111 Southwestern Tel. and Tel. Co. Bill for November . . . . . . . . . . . . 18 00
Nov. 8 9112 Underwood Typewriter Co. . . . Rent on typewriter . . . . . . . . . . . 2 50
Nov. 11 9113 Walter Tips Co . . . . . . . . . . . . . . Broom, hammer. Sweep Com-
pound . . . . . . . . . . . . . . . . . . . . . 6 08
Nov. 8 91 L. W. Tittle . . . . . . . . . . . . . . . . . Stamps. n0 receipt, - . . . - . - - - - - 420 00
NOV. 8 9378 .Westcrn Union Telephone Co, _ NO voucher . . . . . . . . . . . . . . . . . . 11 79
Nov. 11 9544 Southwestern Tel. and Tel. Co. Toll service . . . . . . . . . . . . . . . . . . ' 5 20
Nov. 13 9795 Walter Tips Co . . . . . . . . . . . . .. No. 8 Yale key blank - - - - - - - . L 45
Nov. 21 10790 Swann Furniture Co . . . . . . . . . . Repair desk- - - -. - - - - - - - - - - - - - - 4 00
Nov. 24 11410 L, W, Tittle , _ , _ , _ , , , _ , , _ _ _ _ _ Stamps, no receipt . . . . . . . . . . . . 380 00
Nov. 29 11942 Harry White . . . . . . . .- . . . . . . . . . Office towels. November- - - '- - - - 3 00
Dec. 4 12673 Capital Paper Co . . . . . . . . . . . . . 200 pounds ﬂoor sweep - - - - - - - - 6 00
Dec- 6 12905 _Texas Long Distance Telephone _
Co , , , _ _ , _ , , _ _ , _ _ _ _ _ _ _ _ _ _ _ Exchange service . . . . . . . . . . . . . 4 00
Dec. 9 13686 Southwestern Tel. and Tel. Co. Exchange Service, December- ~ - 18 00
Dec. 12 13742 Wells Far 0 & Co . . . . . . . . . . . . Bill for November . . . . . .i . . . . . . 27 62
Dec. 12 13743 American xpress Co . . _ _ _ _ _ , _ Bill for October and November. 17 14
Dec. 14 14079 Southwestern Tel. and Tel. Co. T911 Service. notlce . - - - - - - - - - - - 12 50
Dec. 15 14169 Western Union Telegraph Co. , Bill for November . . . . . . . . . . . . 6 19
Dec. 22 15413 Chas. Clark . . . . . . . . . . . . . . . . . . No voucher . . . . . . . . . . . . . . . . . . 30 00
Dec. 22 15414 John O’Brien . . . . . . . . . . . . _ , _ _ No voucher . . . . . . . . . ._ . . . . . . . . 26 00
Dec. 28 15465 Harry White . . . . . . . . . . . . . . . .. Office laundry'and Sewlng- - - -. - 3 60
DeICQIgO 5744 Walter Tips . , , . . . _ , . . _ . , _ , , _ Two brooms. . . . . . . . . . . . . . . . . 1 20
Jan. 3 16121 C. T. Clark . . . . . . . . . . . . . . . . . . No voucher . . . . . . . . . . . . . . . . . . 24 00
Jan. 3 16189 Peter Allidi . . . . . . . . . . . . . . . . .. No voucher - . . - . - - - . - . - - . . - . - 2 00
Jan. 3 16286 L. W. Tittle . . . . . . . . . . . . . . . . . Stamps . . . . . . . . ._ . . . . . . . . . . 370 00
Jan. 5 16554 Geo. A. Mitchell . . . . . . . . . . . .. Cleaning and relaying ﬁfty '
yards carpet . . . . . . ._ . . . . . . .. 8 00
Jan. 6 16958 Burroughs Adding Machine Co. Attention three machines three
months . . . . . . . . . . . . . . . . . . . . 14 00
Jan. 8 17193 Lone Star Ice Co . . . . . . . . . . . .. Ice, September, October, No-
vember and December . . . . . . 29 20
Jan. 8 17196 Texas Long Distance Telephone _ .
o . . . . . . . . . . . . . . . . . . . . . . . Exchange _service . . . . . . . . . . . . . 4 00
Jan. 9 17525 Southwestern Tel. and Tel. Co. Telegraphing for January . . . . . . 18 00
Jan. 9 17548 R. Birnstill . . . . . . . . . . . . . . . . . . Repair on typewriter . . . . . . . . . . 1 25
J an- 9 17590 H. B. Terrell . . . . . . . . . . . . . . . . . Postoffice box . . . . . . . . . . . . . . . . 4 00
Jan 9 17591 Western Union Telegraph Co. . Bill for December . . . . . . . . . . . . 3 52
Jan 11 17714 I Southwestern Tel. and Tel. Co. Toll service. . . ._ . . . . . . . . . . . . . . 5 70
Jan 13 17870 Graham’s Drug Store . . . . . . . . . 1% gal. ammonia . . . . . . . . . . . . 2 25
Jan. 13 17871 Walter Tips Co . . . . . . . . . . . . . . 100 1138- Whlte lead and 2%.
gals. oil . . . . . . . . . . . . . . . . . .. 13 75
Jan. 26 19430 American Express Co . . . . . . . . . Bill for December . . . . . . . . . . . . 77 69
Jan 26 19476 J. O. Andrewartha Co. . .. . . . . . Contract put in bells . . . . . . . . . . 2 50
Jan 26 19477 Wells, Far 0 & Co . . . . . . . . . . . . Bill for October . . . . . . . . . . . . . . 46 40
Jan 20 18574 R. Birnstie . . . . . . . . . . . . . . . . . . Repair on roller top desk . . . . . . 1 00
Jan 22 18723 E. M. Scarbrough . . . . . . . . . . . . No voucher . . . . . . . . . . . . . . . . . . 22 22
Jan 22 18724 Bennett Printing Co . . . . . . . . . . No voucher . . . . . . . . . . . . . . . . . . 7 50
Jan 27 19737 Tobin’s Book Store . . . . . . . . . .. No voucher, probably office
' supplies . . . . . . . . . . . . . . . . . . . 220 36
Feb. 1 20229 Harry White . . . . . . . . . . . . . . . . . Office towels for January . . . . . . 3 00
Feb. 1 20282 L. W. Tittle . . . . . . . . . . . . . . . . . Postage due . . . . . . . . . . . . . . . . . 10 00
Feb. 2 20417 Western Publishing Co . . . . . . . . 3 Ygls. Southwestern Reporter, 8 00
Feb. 7 21109 C. A. Bradford Co . . . . . . . . . . . . Varnish, turpentine, etc . . . . . . . 18 25
Feb. 8 21238 Texas Long Distance Telephone
Co . . . . . . . . . . . . . . . . . . . . . . . . Exchange for February . . . . . . . . 4 00
Feb. 8 21332 Southwestern Tel. and Tel. Co. Bill for February . . . . . . . . . . . . . 18 00
Feb. 8 21333 O. K. Manufacturing Co. . . . . . Letter opener . . . . . . . . . . . . . . . . 21 00
Feb. 9 21429 Western Union Telegraph Co. . Bill for January . . . . . . . . . . . . . . 55
Feb. 9 21430 Wells, Fargo & Co . . . . . . . . . . . . Bill for December . . . . . . . . . . 284 25
Feb 10 21444 Southwestern Tel. and Tel. Co. Toll service . . . . . . . . . . . . . . . . . . 55
Feb 10 21548 Claude Miller . . . . . . . . . . . . . . . . 1500 postal cards, Bond Depart- 15 00
ment . . . . . . . . . . . . . . . . . . . . . .
Feb 13 21790 A. E. Hancock Co . . . . . . . . . . . . 25 60-watt Mazda lamps. . . . . . 12 25
Feb 14 21805 American Express Co . . . . . . . . . No voucher . . . . . . . . . . . . . . . . . . 19 07
Feb 19 22364 L. W. Tittle . . . . . . . . . . . . . . . . . Stamps . . . . . . . . . . . ._ . . . . . . . . 400 00
F eb- 21 23130 Burroughs Adding Machine Co. Attention _ to machines six
months . . . . . . . . . . . . . . . . . . . . 4 00
Feb. 27 23759 H. J. Crewdson . . . . . . . . . . . . . . Remington typewriter . . . . . . . . . 81 00
Feb 27 23803 Underwood Typewriter Co. . . . Underwood typewriter . . . . . . . . 83 03
Feb 27 23804 Austin Typewriter Exchange. .. Two No. 9 Oliver typewriters. . 99 92
Feb. 28 23844 Harry White . . . . . . . . . . . . . . . Office towels for February. . . . . 00
Mar 5 24474 L. W. Tittle . . . . . . . . . . . . . . . . . Stamps. . . . ._ . . . . . . . . . . . . . . . . 310 00
Mar 5 24754 C. A. Dahlich . . . . . . . . . . . . . . . . Repair of chair . . . . . . . . . . . . . . . 75
COMPTROLLER OF PUBLIC ACCOUNTS.
205
Postage, Telegraphing, Express, Oﬂice Furniture and Contingent, September 1, 1916, to
August 31, 1917.
Y-317, Appropriation $6,500.00—Continued.


Date. VoRTcher To \Vhom Issued. Purpose Expended.
o.
l\/Iar. 7 25052 Texas Long Distance Telephone _
o . . . . . . . . . . . . . . . . . . . . . . . . Exchange service for March._. .
Mar. 12 25742 West Publishing Co . . . . . . . . . . . Vol. t1818-9 (188 has been dupli-
ea c . . . . . . . . . . . . . . . . . . . . .
Mar, 12 25629 Southwestern Tel. and Tel. Co. Toll service for January . . . . . . .
Mal; 7 24897 Austin Multi Co . . . . . . . . . . . . . 400 mimeographed letters. . . . .
Mar, 13 25785 Wells, Fargo _& (10.... . . . . . . . . Bill for-January . . . . . . . . . . . . ..
Map, 14 26164 Western Union Telegraph Co. . Bill for February . . . . . . . . . . . . .
Man 17 26529 Southwestern Tel. and Tel. Co. Bill for March . . . . . . . . . . . . . . .
Mar, 23 27120 American Express Co . . . . . . . . . Bill for February.‘ . . . . . . . . . . . .
M31; 21 26900 L. W. Tittle . . . . . . . . . . . . . . . . . Postofiice box rent . . . . . . . . . . . .
Mar, 28 28850 E. M. Scarbrough . . . . . . . . . . . . One box and deliver . . . . . . . . .
Mar, 31 29089 E. L. Steck . . . . . . . . . . . . . . . . . . Phone brackets and attachment
April 2 29194 Harry White. . . . . . . . . . . . . . . . . Office towels for March . . . . . . .
April 4 29510 Tex as Long Distance Telephone _ _
Co . . . . . . . . . . . . . . . . . . . . . . . Exchange service for April . . . .
April 6 29924 SouthwesternTel. and Tel. Co. No voucher . . . . . . . . . . . . . . . . . .
April 11 3073 Austin Electrical Supply Co. . . 1 doz. 4-watt Mazda lamps. . . .
April 13 30872 Southwestern Tel. and Tel. Co. Toll service . . . . . . . . . . . . . . . . . .
April 17 31190 Western Union Telegraph Co. . Bill for March . . . . . . . . . . . . . . .
April 18 31206 Van Smith Drug Co . . . . . . . . . . 3 _doz. soap, 5 gals. Kreso. . . . . .
April 17 31290 Wells, Fargo & Co . . . . . . . . . . . . Bill for March . . . . . . . . . . . . .
April 19 31485 L. W.Tit'tle . . . . . . . . . . . . . . . . . Stamps, no postoﬁice receipt. . .
April 30 32981 Harry White . . . . . . . . . . . . . . . . . Oﬂice towels for April . . . . . . . . .
May 4 33568 Lone Star Ice Co . . . . . . . . . . . . . Ice, .‘IIaXuarIy, February, March
an pri . . . . . . . . . . . . . . . . . .
May 4 33569 C. A. Bradford Co . . . . . . . . . . . . One gallon Valspar. . . . . . . . . . . .
May 4 33570 Walter Tips Co . . . . . . . . . .. Buckets, tubs, white lead, 011,
- ladder and mops . . . . . . . . . . .
May 5 33629 Wells, Far 0 & Co . . . . . . . . . . . . February bill . . . . . . . . . . . . . . . .
May 5 33630 American ‘xpress Co . . . . . . . . . arch bill . . . . . . . . . . . . . . . . . . .
May 8 34091 Texas Long Distance Telephone
Co . . . . . . . . . .' . . . . . . . . . . . . . Exchange for May . . . . . . . . . . . .
May 9 34249 Southwestern Tel. and Tel. Co. Bill for May . . . . . . . . . . . . . . . . .
May 11 34491 Western Union Telegraph CO. . Bill for April . . . . . . . . . . . . . . . . .
May 11 34620 Southwestern Tel. and Tel. Co. No voucher (probably tolls). . .
May 11 34621 ' American Express CO . . . . . . . . . No voucher . . . . . . . . . . . . . . . . .
May 15 34699 L. W. Tittle . . . . . . . . . . . . . . . . . Stamps (no postofﬁce receipt). .
May 31 36733 Harry White . . . . . . . . . . . . . . . . . Office towels, May . . . . . . . . . . . .
June 9 38153 Southwestern Tel. and Tel. Co. NO voucher . . . . . . . . . . . . . . . . . .
June 11 38263 Burroughs Adding Machine Co. Attentitliln three machines six
' mont s . . . . . . . . . . . . . . . . . . . .
June 11 38264 Texas Long Distance Telephone 1
Co . . . . . . . . ._ . . . . . . . . . . . . . . . Exchange for June . . . . . . . . . . . .
June 11 38265 Texas Long Distance Telephone
Co . . _. . . . . . . . . . . . . . . . . . . . . Exchange service . . . . . . . . . . . . .
June 12 38433 Van Smith Drug Co . . . . . . . . . . Five cases and one doz. soap. . .
June 12 384-76 Western Union Telegraph Co. . Bill for May . . . . . . . . . . . . . . . . .
June 14 38837 Wells, Fargo & Co . . . . . . . . . . . . Bill for May . . . . . . . . . . . . . . . . .
June 13 39320 Walter Tips Co . . . . . . . . . . . . . . Mops, dustpan and lock . . . . . . .
June 13 39355 L. \IV._T1t1.l€ . . . . . . . . . . . . . . . . . Stamps (no postoﬂice receipt). .
June 23 40385 American Express Co . . . . . . . . . Bill for May: . .' . . . . . . . . . . . . . .
June 23 40453 Chas. M_. Barnhart . . . . . . . . . . . Mimeographing letters . . . . . . . .
June 25 40514 L. W. Tittle . . . . . . . . . . . . . . . Postoﬁice box rent . . . . . . . . . . . .
June 26 40868 Claude Miller . . . . . . . . . . . . . . . . Postal cards( no receipt) . . . .
June 26 41013 Tobin’s Book Store . . . . . . . . . . . Office stationery and supplies. .
June 30 41632 Harry White.z . . . . . . . . . . . . . . . Office towels, June . . . . . . . . . . . .
July 5 42138 Texas Long Distance Telephone _
- Co . . . . . . . . . . . . . . . . . . . . . . . . Exchange service for July. . . . .
July 11 42837 Southwestern Tel. and Tel. Co. No voucher . . . . . . . . . . . . . . . . . .
July 11 42839 Postal Telegraph Co . . . . . . . . . . No voucher . . . . . . . . . . . . . . . . . .
July 11 42840 American Express Co . . . . . . . . . No voucher . . . . . . . . . . . . . . . . . .
July 11 42841 Wells, Fargo & Co . . . . . . . . . . . . No voucher . . . . . . . . . . . . . . . . . .
July 11 42842 Wells, Fargo & Co . . . . . . . . . . . . No voucher . . . . . . . . . . . . . . . . . .
July 12 43195 Nlerchants Transfer. . . . . . . . . . . Freight and drayage, furniture.
July 16 43507 Tobin’s Book Store . . . . . . . . . . . Ofﬁce supplies . . . . . . . . . . . . . . . .
July' 16 43511 Southwestern Tel. and Tel. Co. Toll service . . . . . . . . . . . . . . . . . .
July 20 44169 Western Union Telegraph Co. . Bill for June . . . . . . . . . . . . . . . . .
July 21 44298 Francis Nilson . . . . . . . . . . . . . . . Putting up steel castings . . . . . .
July 27 45195 Walter Tips Co . . . . . . . . . . . . . . Ice chest and freigrht . . . . . . . . . .
July 27 45196 L. W._ Tittle. . ._ . . . . . . . . . . . . . . Stamps (no posto ice receipt). .
July 31 45419 American Multigraph Sales Co. No voucher . . . . . . . . . . . . . . . . . .
July 31 45589 Harry \Vhite. . ._ . . . . . . . .. . . . . . . Oﬁ'ice towels . . . . . . . . . . . . . . . . .
July 31 45604 Burroughs Adding Machine Co. Cleabnb machine and replace
ri On . . . . . . . . . . . . . . . . . . . .
Aug. 2 45832 Austin Electrical Supply Co. . . Electrical supplies . . . . . . . . . . . .
Aug. 7 46413 has. M. Barnhart . . . . . . . . . . . 6 letters at 50 cents per letter. .
Aug. 7 46417 Texas Long Distance Telephone .
Co . . . . . . . . . . . . . . . . . . . . . . . . Exchange service for August. .
Aug. 8 46459 Southwestern Tel. and Tel. Co. Bill for August . . . . . . . . . . . . . . .
Aug. 9 46618 Western Union Telegraph Co. . Bill for July . . . . . . . . . . . . . . . . .
Aug. 11 46741 Wells, Fargo & Co. . .. . . . . . . .. Bill for July . . . . . . . . . . . . . . . ..

Amount.
l—H—l [Q
OOOOBOOOOP 0001 iQNOOCNOJUIOOOO $-
H
H
206 COMPTROLLER or PUBLIC ACCOUNTS.
Postage, Telegraphing, Express, Oﬂice Furniture and Contingent, September 1, 1916, to
August 31, 1917. Y-317, Appropriation $6,500.00—Continued.


Date VoIuIcher To Whom Issued. Purpose Expended. Amount
0. .
Aug 14 46988 Tobin’s Book Store . . . . . . . . . . . Ofﬁce supplies . . . . . . . . . . . . . . . . $ 5 40
Aug 18 47248 A. E. Hancock . . . . . . . . . . . . . . . One 16-inch fan . . . . . . . . . . . . . . 25 50
Aug 23 47633 Southwestern Tel. and Tel. Co. Toll service . . . . . . . . . . . . . . . . . . 11 50
July 28 48341 Burroughs Adding Machme Co. Attention to machines 6 months 10 00
Aug. 28 48570 L. W. Tlttle. . .. . . . . . . . ._ . . . . . . Stamps (no postoﬁice receipt). . 400 00
Aug. 31 48844 Burroughs Adding Machine Co. Attention machine 6 months. . . 4 00
Aug. 31 48997 Lone Star Ice Co . . . . . . . . . . . .. Ice, May, June, July and
' _ August . . . . . . . . . . . . . . . . . . .. 39 80
Sept 4 116 Harry White . . . . . . . . . . . . . . . . . Office towels, August . . . . . . . . . . 3 00
Sept. 5 386 American Express Co . . . . . . . . . July account . . . . . . . . . . . . . . . . . 46 20
Sept. 14 1312 Southwestern_Tel. and Tel Co. Toll service for July . . . . . . . . . . 6 10
Sept 20 1962 Austin Electrical Supply Co. . . Electrical supplies . . . . . . . . . . . . 3 07
Sept. 20 1963 C J. Martin . . . . . . . . . . . . . . . . . Floor sweep and oil . . . . . . . . . . . 5 50
Sept. 22 2311 Western Unlon Telegraph Co. . Bill for August . . . . . . . . . . . . . . . 19 67
Oct. 3 4545 Typewriter Sales Company. . . Typewriter Supplies . . . . . . . . . . 5 50
$ 8,528 75
Recapitulation.
Postage. . . . . . . . . . . . . . . . . . . . . . .. 55 4,552 50 By available appropriation . . . . . .. $ 6,500 00‘
Box rent . . . . . . . . . . . . . . . . . . . . . . . 16 00 Deposit warrant No. 1451 . . . . 19 90
Repairs . . . . . . . . . . . . . . . . . . . . . . . . 91 00 Deposit warrant No. 1582. . . 37
Telephone . . . . . . . . . . . . . . . . . . . . . . 289 57 Deposit warrant No. 1584. 60
Ofﬁce supplies . . . . . . . . . . . . . . . . . . . 1 ,747 57 Deposit warrant No. 1585. . . . 51
Floor sweep and compound . . . . . . . 11 50 Appropriation (June 7).. . . . . . 2,000 00
Telegrams . . . . . . . . . . . . . . . . . . . . . . 105 88 Amount overdrawn . . . . . . . . . . 7 37
Express . . . . . . . . . . . . . . . . . . . . . . . . 1 , 125 21
Books and printing . . . . . . . . . . . . . . 33 00
Vouchers out of ﬁle . . . . . . . . . . . . . . 556 52
$ 8,528 75 $ 8,528 75
To amount overdrawn . . . . . . . . . 7 37
Books and Stationery, September 1, 1914, to August 31, 1915.
W-278, Appropriation $1,500.00.
Law books . . . . . . . . . . . . . . . . . . . . . . $ 76 50 By available appropriation . . . . . . . $ 1,500 00'
Typewriter . . . . . . . . . . . . . . . . . . . . . 83 03 Deﬁciency appropriation . . . . . 1 ,000 00-
Stationery and supplies . . . . . . . . . . 1 627 24
Voucher out of ﬁle . . . . . . . . . . . . . . . 696 25
Balance . . . . . . . . . . . . . . . . . . . . . . .. 16 98
$ 2,500 00 $ 2.500 00‘
Books and Stationery, September 1, 1915, to August 31, 1916.
X-337, Appropriation $1,500.00.
Date Volulcher To Whom Issued. Purpose Expended. Amount.
0. .
1915 _ ' _ _
Oct. 30 6664 Tobin’s Book Store . . . . . . . . . . . Stationery supplies . . . . . . . . . . . $ 963 44
DeIcQNISO 15558 Tobin’s Book Store . . . . . . . . . . . No voucher found . . . . . . . . . . . . 10 65
Jan. 26 23236 Exline-Reimers Co . . . . . . . . . . . . 1 Cott’s LL Key Table Index
No.2....._ . . . . . . . . . 5400
Jan. 31 23767 Tobin’s Book Store . . . . . . . . . .. Typewriter ribbons2 pencil
sharpner and stationery. . . .. 90 85
April 28 37702 Tobin’s Book Store . . . . . . . . . . . Typewriter ribbons, pens, paper,
_ - envelopes, etc_ . . . . . . . . . . . . . . 314 57
May 26 41123 Mor an Printlng Co . . . . . . . . . . Pager and printlng. . _. . . . . . . . . 23 56
July 27 47408 The elmers C0 . . . . . . . . . . . . .. 10 index leaves, register and
. index (pension warrants)... . . 19 40
$ 1,476 47
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 23 53
$ 1,500 00


COMPTROLLER OF PUBLIC ACCOUNTS. 207


Books and Stationery, September 1, 1915, to August 31, 1916.
X-337, Appropriation $1,500.00—Continued.
Recapitulation.
Stationer . . . . . . . . . . . . . . . . . . . . . . 3 1 ,368 86 By available appropriation. . . . . 3 1,500 00
Cott’s Key Table Index . . . . . . . . . . 54 00
Paper and printing . . . . . . . . . . . . . . 23 56
Leaves for Cott Index . . . . . . . . . . . . 19 40
Vouchers out of ﬁle . . . . . . . . . . . . . . 10 65
Overpaid voucher No. 6664 . . . . . . . 10
Balance . . . . . . . . . . .' . . . . . . . . . . . . . 23 43
3 1,500 00 3 1,500 00
Books and Stationery, September 1, 1916, to August 31, 1917.
Y-318, Appropriation $1,500.00.
Date. 'VoIiiIcher To Whom Issued. Purpose Expended. Amount.
0.
1916
De1c9129 15651 Tobin’s Book Store . . . . . . . . . . . No voucher . . . . . . . . . . . . . . . . . . 8 362 41’
Mar. 28 28633 Tobin’s Book Store . . . . . . . . . . . Office supplies and stationery. . 478 76
May 26 36319 Tobin’s Book Store . . . . . . . . . . . N0 vouc er . . . . . . . . . ._ . . . . . . . . 313 68
June 11 38266 Tobin’s Book Store . . . . . . . . . .. Repair number machine, sani-
. tary moistener, etc . . . . . . . . . 2 85
July 16 43506 Tobin’s Book Store . . . . . . . . . . . Office supplies and stationery. . 342 30
' t 1.500 00
C
Recapitulation.
Stationery and supplies . . . . . . . . . . 8 823 91 By available appropriation . . . . . . . $ 1,500 00
Vouchers out of ﬁle . . . . . . . . . . . . 676 09
$1,500 00 $ 1,500 00
Stamps Purchased and Used From 1914 to 1915.
Exceptions.
Date Purchased. Amount Amount
Received. Expenses. Dr. Cr.
Jan. 19, 1915~Stamps received from Lane. . 8 110 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Feb 22, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 109 . . . . . . . . . . . . . . ..
Feb 3, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 75 4 75 ; . . . . . . . . . . . . . ..
Feb. 24, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 34 2 3 1 72 . . . . . . ..
Feb. 25, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 00 3 33 . . . . . . . . . . . . . . ..
Feb. 26, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 36 . . . . . . . . . . . . . . ..
Feb. 27, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 19 . . . . . . . . . . . . . . ..
Mar. 1, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 8 00 . . . . . . . . . . . . . . ..
Mar. 3, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 00 4 69 . . . . . . .. 3 015
Mar. 4, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 60 . . . . . . ..
Mar. 5, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 00 . . . . . . . . . . . . . . ..
Mar. 6, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 49 . . . . . . . . . . . . . . . .
Mar. 8,1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 400 562......- . . . . . . . . ..
lVPar. 9, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 5 09 . . . . . . . . . . . . . . ..
Mar 10, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 20 4 79 . . . . . . . . . . . . . . ..
Mar 11, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 91 . . . . . . . . . . . . . . ..
Mar 12, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00 2 59 06 . . . . . . ..
Mar 13, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 03 . . . . . . . . . . . . . . ..
Mar 15, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 08 . . . . . . . . . . . . . . ..
Mar 16, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 89 . . . . . . . . . . . . . . ..
Mar 17, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 46 . . . . . . . . . . . . . . ..
Mar 18, I915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 47 08 . . . . . . ..
Mar 19, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 10 4 44 10 . . . . . . ..
Mar 20, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00 5 70 . . . . . . . . . . . . . . ..
Mar 22, 1915——J. B. Du Priest delivered to.
F. J. Lidiak . . . . . . . . . . . . . 25 22 25 22 . . . . . . . . . . . . . . . .
Mar 22, 1915. . .' . . . . . . . . . . . . . . . . . . . . . . . .. 19 13 13 00 . . . . . . . . . . . . . . ..
Mar 23, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 80 18 70 . . . . . . . . . . . . . . ..
Mar 24, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 40 5 84 . . . . . . .. 01
Mar. 25, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 05 . . . . . . . . . . . . . . . .


208 COMPTROLLER OF PUBLIC ACCOUNTS.
Stamps Purchased and Used From 1914 to 1915—Continued.


Exceptions.
Date Purchased Amount Amount
Received. Expenses. Dr. Cr.
Mar. 26, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 6 00 $ 5 88 . . . . . . . . . . . . . . ..
Mar. 27, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 60 3 32 . . . . . . . . . . . . . . ..
Mar. 29, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 3 29 $ 0 20 . . . . . . ..
Mar. 30, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 7.1 . . . . . . . . . . . . . . . .
Mar. 31, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 18 40 21 18 06 . . . . . . ..
April 1, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 00 5 16 . . . . . . . . . . . . . . ..
April 2, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 11 45 . . . . . . . . . . . . . . ..
April 3, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 00 14 26 . . . . . . . . . . . . . . ..
April 5, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 20 3 95 . . . . . . . . . . . . . . ..
April 6, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 50 7 92 . . . . . . . . . . . . . . ..
April 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00 5 54 . . . . . . . . . . . . . . ..
April 8, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 6 65 . . . . . . . . . . . . . . ..
April 9, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 20 3 65 . . . . . . . . . . . . . . ..
April 10, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 01 . . . . . . . . . . . . . . ..
April 12, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 45 . . . . . . . . . . . . . . ..
Apri113, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 85 3 81 . . . . . . .. $ 0 16
April 14, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 , 5 93 08 30
April 15 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 91 . . . . . . . . . . . . . . ..
April 16, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 10 . . . . . . . . . . . . . . ..
April 17, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 7 10 . . . . . . . . . . . . . . ..
April 19, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 47 . . . . . . . . . . . . . . ..
April 20, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 40 90 16 37 . . . . . . . . . . . . . . ..
April 22, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 92 . . . . . . . . . . . . . . ..
April 23, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 50 . . . . . . . . . . . . . . ..
April 24, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 10 5 15 . . . . . . . . . . . . . . ..
April 26. 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 8 48 . . . . . . . . . . . . . . ..
April 27, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. > 6 00 9 43 ' . . . . . . . . . . . . . . ..
April 28, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 94 15 . . . . . . ..
April 29, 1915 . . . . . . . . . . ..b . . . . . . . . . . . . . .. 39 40 38 32 30 . . . . . . ..
April30, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 00 9 12 . . . . . . . . . . . . . . ..
May 1, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 93 . . . . . . . . . . . . . . ..
' May 3, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 8 08 . . . . . . . . . . . . . . ..
May 4, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00 11 92 . . . . . . . . . . . . . . ..
May 5, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 30 . . . . . . .. 02
May 6, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 02 . . . . . . . . . . . . . . ..
May 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 00 7 52 . . . . . . . . . . . . . . ..
May 8, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 98 . . . . . . . . . . . . . . ..
May 10, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 59 . . . . . . . . . . . . . . ..
May 11, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 8 63 . . . . . . . . . . . . . . ..
May 12, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 00 6 84 20 . . . . . . ..
May 13, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 11 90 20 . . . . . . ..
May 1 , 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. ' 13 00 7 76 . . . . . . . . . . . . . . ..
May 1 , 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19 00 21 26 . . . . . . . . . . . . . . ..
May 17, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00 16 08 . . . . . . . . . . . . . . ..
May 18, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 08 . . . . . . . . . . . . . . ..
ay19. 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 7 93 . . . . . . . . . . . . . . ..
May 20, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 75 . . . . . . . . . . . . . . ..
May 21, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 68 4 95 . . . . . . . . . . . . . . ..
May 22, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 00 8 70 . . . . . . . . . . . . . . ..
May 24, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 9 72 . . . . . . . . . . . . . . ..
May 25, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 35 . . . . . . . . . . . . . . ..
May 26, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 32 . . . . . . . . . . . . . . ..
May 27, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13 60 7 95 . . . . . . . . . . . . . . ..
May 28, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 19 . . . . . . .. 10
May 29, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 10 97 . . . . . . . . . . . . . . ..
June 1, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 600 _4 25 . . . . . . . . . . . . . . ..
June 2, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 7 64 . . . . . . . . . . . . . . ..
June 4, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 85 . . . . . . . . . . . . . . ..
June 5, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 71 20 . . . . . . ..
June 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 00 8 35 . . . . . . . . . . . . . . ..
June 8, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13 50 7 51 . . . . . . . . . . . . . . ..
June 9, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 20 ‘ 4 29 40 . . . . . . ..
June’ 10, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. 41 . . . . . . .. 20
June 11, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 24 . . . . . . . . . . . . . . ..
June 12, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 4 16 . . . . . . . . . . . . . . ..
June 14, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 3 38 . . . . . . . . . . . . . . ..
June 15, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 05 . . . . . . . . . . . . . . ..
June 16, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 00 6 50 . . . . . . . . . . . . . . ..
June 17, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .- 6 00 3 75 . . . . . . .. 60
June 18, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 610 . . . . . . . . . . . . . . ..
June 19, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 12 . . . . . . .. 20
June 21, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 . . . . . . . . . . .. 2 00 . . . . . . ..
June 22, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 23 00 6 83 . . . . . . . . . . . . . . ..
June 23, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 3.8 . . . . . . . . . . . . . . ..
June 24, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 49 . . . . . . . . . . . . . . ..
June 25, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 28 00 33 45 . . . . . . . . . . . . . . ..
- June 26, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 00 6 49 . . . . . . . . . . . . . . ..
June 28, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 00 4 40 . . . . . . . . . . . . . . ..
June 29, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00 12 47 . . . . . . .. 2 00

COMPTROLLER OF PUBLIC ACCOUNTS. 209


Stamps Purchased and Used From 1914 to 19l5—'-Continued.
Excepﬁons
Date Purchased. ~ Amount Amount
Received. Expenses. Dr. Cr.
June 30, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 . . . . . . . . . . . . . . ..
July 1, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 50 5 70 . . . . . . . . . . . . . . ..
.hﬂy 2, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 33 . . . . . . . . . . . . . . H
July 3, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 23 . . . . . . . . . . . . . . ..
July 6, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 5 29 . . . . . . . . . . . . . . ..
July 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 33 50 5 00 . . . . . . . . . . . . . . ..
.hﬂy 8, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 71 . . . . . . . . . . . . . . H
July 9. 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 02 . . . . . . . . . . . . . . ..
.hny 10, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 5 . . . . . . . . . . . . . . ..
Jiﬂy 12, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 . . . . . . . . . . . . . . ..
.hﬂy 13, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 01 . . . . . . . . . . . . . . ..
.hﬂy 14, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 8 46 . . . . . . . . . . . . . . ..
.hny 15, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 S 2 00 . . . . . . H
.hny 16, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 38 . . . . . . . . . . . . . . ..
.hﬂy 17, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 73 . . . . . . . . . . . . . . ..
.hny 19, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 47 . . . . . . . . . . . . . . ..
.hﬂy 20, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 64 . . . . . . . . . . . . . . ..
.hﬂy 21, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 28 . . . . . . . . . . . . . . ..
.hﬂy 22, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 25 00 34 . . . . . . . . . . . . . . ..
Jkﬂy 3, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 30 . . . . . . . . . . . . . . ..
Jiﬂy 26, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 95 . . . . . . . . . . . . . . ..
July 27, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 . . . . . . . . . . . . . . . .
.hﬂy 28, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 66 . . . . . . . . . . . . . . ..
Jiny 29, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 2 48 . . . . . . . . . . . . . . ..
.hﬂy 30, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 . . . . . . . . . . . . . . ..
.hﬂy 31, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 03....... . . . . . . . ..
.Aug. 2, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 00 2 82 . . . . . . . . . . . . . . ..
.Aug. 3, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 24 . . . . . . . . . . . . . . ..
.Aug. 4, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 8 30 . . . . . . . . . . . . . . ..
.Aug. 5, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 39 . . . . . . ..$ 0 98
.Aug. 6, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 8 55 . . . . . . . . . . . . . . ..
.Aug. 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 11 48 . . . . . . . . . . . . . . ..
.Aug. 9, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 00 2 3O . . . . . . . . . . . . . . ..
.Aug.10, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 73 . . . . . . . . . . . . . . ..
.Aug.11, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 4 . . . . . . . . . . . . . . ..
.Aug.12, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 5 65 . . . . . . . . . . . . . . ..
.Aug.13, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 . . . . . . . . . . . . . . ..
.Aug.14, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 9 38 . . . . . . . . . . . . . . ..
.Aug.16, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 02 . . . . . . . . . . . . . . ..
.Aug 17, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 93 . . . . . . . . . . . . . . ..
.Aug 18, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 3 56 . . . . . . . . . . . . . . ..
.Aug 19, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 61 . . . . . . . . . . . . . . ..
.Aug 20, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 2 24 . . . . . . . . . . . . . . ..
.Aug.21, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 47 . . . . . . . . . . . . . . ..
.Aug 23, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 97 . . . . . . . . . . . . . . ..
.Aug 4, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 3 18 . . . . . . . . . . . . . . ..
.Aug 25, I915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 5 . . . . . . . . . . . . . . ..
Aug 26, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3_ . . . . . . . . . . . . . . ..
.Aug 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13 00 8 03 . . . . . . . . . . . . . . ..
.Aug 28, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 1 96 . . . . . . . . . . . . . . ..
.Aug 30, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 4 . . . . . . . . . . . . . . ..
.Aug 1, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 45 . . . . . . . . . . . . . . ..
1,157 41$ 1,159 353 7758 .512
' 75 5
1,165 8 1,164 47
Balance . . . . . . . . . . . . . . . . . ~ - . . . . . . . . . . 1 6
1,165 8 1,165 16
Balance on hand September 1, 1915, according to daily report, $20.42.
Stamps Purchased as Shown by Vouchers, 1914-1915.
Date. Amount.
Sept.24, 1914 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 5 00
Oct 15, 1914 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 00
TJov.24, 1914 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 600 00
Jan. 15, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
Jan 21, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20 00
Jan 25, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00
Feb 20, 1915. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 380 00
Feb: 24. 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 282 50
April20, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 328 00
April 23, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00
hday 13, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 380 00
June 5, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 00
June 14, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 300 00
.Aug 4, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 630 00
.Aug 26, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 00
2,959 50
210 COMPTROLLER OF PUBLIC ACCOUNTS.
Postmaster’s Receipts.
Date. Amount.
‘a
Feb 20, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 380 00
Feb 24, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 282 50
April 20, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 328 00
May 13, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 380 00
June 5, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0
June 14, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 300 00
Aug 4, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 630 00
Aug 26, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
_ 3 2,310 50
No receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 649 00
Total vouchers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 2,959 50
Stamps used by mailing clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 , 165 16
Unaccounted for through mailing division . . . . . . . . . . . . . . . . . . .8 1 ,794 34
Stamps Purchased as Shown by Vouchers, 1915-1916.
Date. Amount.
Sept. 13, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 2 00
Sept. 20, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Oct. , 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . .. 10 0
Oct. 4, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 0
Nov 18, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 400 00
Dec 9, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 200 00
Dec 10, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..I 2 50
Dec 16, 1915 . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 0
.Jan. 5, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 225 00
Feb. 3, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 355 00
Feb. 17, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0
Feb. 24, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 380 00
Mar. 8, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00
Mar. 28, 916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 325 00
April 20, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0
ay 5, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 390 00
May 17, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
liVIay , 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 400 00
une 7, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 00
June 14, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 100 00
June 22, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 475 00
Aug , 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
Aug , 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00
Aug 16. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 62 22
$ 3,645 72
Postmaster’s Receipts.
Date Amount
Sept. 13, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 2 00
Sept. 20, 1915 . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
Sept. 20, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
Oct. , 1915 . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00
Oct. 6, 1915 . . . . . . . . . . . . ..' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 200 00
Nov. 18, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 400 00
Dec. 17, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 64 00
Jan. 4. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22:) 00
Feb. 4, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 355 00
Feb. 17, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
Mar. 28, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 325 00
April 20, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
May 5, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 390 00
June 22, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 475 00
Aug 16. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 62 22
$ 2,623 22
N0 receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 .022 50
Total vouchers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 3.645 72
Stamps used by mailing clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - 2,279 77
Unaccounted for through mailing division . . . . . . . . . . . . . . . . . . . .3 1 ,365 95
COMPTROLLER OF PUBLIC ACCOUNTS. 211

Stamps Purchased and Used Year 1915-1916.
Exceptions.
Date Purchased. Amount Amount
Received. Expenses. Dr. Cr .
Sept. 1, 1915—Amount on hand . . . . . . . . . . . .8 20 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sept.‘ 1, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 7 30 . . . . . . . . . . . . . . ..
Sept. , 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 41 . . . . . . . . . . . . . . ..
Sept. 3, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 06 . . . . . . . . . . . . . . ..
Sept. 4, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 62 . . . . . . .. 3 0 05
Sept. 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 98 . . . . . . . . . . . . . . ..
Sept. 8, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 .74 . . . . . . . . . . . . . . ..
Sept. 9. 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 31 . . . . . . . . . . . . . . ..
Sept 10, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 24 . . . . . . . . . . . . . . ..
Sept. 11, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 00 4 39 . . . . . . . . . . . . . . ..
Sept. 13, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 5 54 . . . . . . . . . . . . . . ..
Sept. 14, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 . . . . . . . . . . . . . . ..
Sept 15, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 17 . . . . . . . . . . . . . . ..
Sept 16, 915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 71 . . . . . . . . . . . . . . ..
Sept 17, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 4 80 . . . . . . . . . . . . . . ..
Sept 18, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 4 49 . . . . . . . . . . . . . . . .
Sept. 20,‘ 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 00 4 29 . . . . . . . . . . . . . . . .
Sept. 21, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 92 . . . . . . . . . . . . . . . .
Sept. 22, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 58 . . . - . . . . . . . . . . . ..
Sept. 23, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 65 . . . . . . . . . . . . . . ..
Sept 24, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00 3 68 . . . . . . . . . . . . . . ..
Sept 25, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00 1.0 42 . . . . . . . . . . . . . . ..
Sept 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 80 4 00 . . . . . . . . . . . . . . ..
Sept 28, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00 3 . . . . . . . . . . . . . . . .
Sept 29, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 76 11 03 . . . . . . . . . . . . . . ..
Sept 30, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 00 10 56 . . . . . . . . . . . . . . ..
Oct. 1, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 8 76 . . . . . . . . . . . . . . ..
Oct 2, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 57 . . . . . . . . . . . . . . ..
Oct 4, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 75 . . . . . . . . . . . . . . ..
Oct 5, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 6 . . . . . . . . . . . . . . ..
Oct 6, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13 00 7 49 . . . . . . . . . . . . . . ..
Oct 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 . . . . . . . . . . . . . . . .
Oct 8, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 94 . . . . . . . . . . . . . . ..
Oct 9, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 7 03 . . . . . . . . . . . . . . ..
Oct 11, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 10 . . . . . . . . . . . . . . ..
Oct 13, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 10 63 . . . . . . . . . . . .
Oct 14, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 122 00 121 . . . . . . . . . . . . . . . ..
Oct 15, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 60 40 3 25 . . . . . . . . . . . . . . ..
Oct 16, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 80 3 2 00 . . . . . . ..
Oct 18, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 72 . . . . . . . . . . . . . . ..
Oct 19, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 86 . . . . . . . . . . . . . . ..
Oct 20, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 10 48 . . . . . . . . . . . . . . ..
Oct 21, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 38 6 37 . . . . . . . . . . . . . . ..
Oct 22, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 47 . . . . . . . . . . . . . . ..
Oct 23, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 . . . . . . . . . . . . . . ..
Oct 25, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 9 64 . . . . . . . . . . . . . . ..
Oct 26, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00 7 43 . . . . . . .. 10
Oct 27, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 . . . . . . . . . . . . . . ..
Oct 28, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 08 . . . . . . . . . . . . . . ..
Oct 29, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 . . . . . . . . . . . . . . . . .
Oct 30, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 6 38 . . . . . . . . . . . . . . ..
Nov 1, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 . . . . . . . . . . . . . . . .
Nov 2, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 84 . . . . . . . . . . . . . . ..
Nov 3, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 . . . . . . . . . . . . . . . .
Nov 4, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00 5 06 . . . . . . . . . . . . . . ..
Nov 5, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 9 42 . . . . . . . . . . . . . . ..
Nov. 6, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 .. . . . . . . . . . . . . . . ..
Nov. 8, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 3 . . . . . . . . . . . . . . . .
Nov. 9, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 . . . . . . . . . . . . . . . .
Nov. 10, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6. . . . . . . . . . . . . . . ..
Nov. 11, 191 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 . . . . . . . . . . . . . . . .
Nov. 12, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 7 39 . . . . . . . . . . . . . . ..
Nov. 15, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 . . . . . . . . . . . . . . . .
Nov. 16, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 . . . . . . . . . . . . . . ..
Nov. 17, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 . . . . . . . . . . . . . . . .
Nov. 18, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00 4 . . . . . . . . . . . . . . . . .
Nov. 19, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 3 24 . . . . . . . . . . . . . . ..
Nov. 20, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 . . . . . . . . . . . . . . . . .
Nov 22. 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6. . . . . . . . . . . . . . . ..
Nov 23, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5. . . . . . . . . . . . . . . ..
Nov 24, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00 2. . . . . . . . . . . . . . . ..
Nov 26, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 5 40 . . . . . . . . . . . . . . ..
Nov 27, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 . . . . . . . . . . . . . . . .
Nov 29, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 4. . . . . . . . . . . . . . . ..
Nov 30. 1915 . . . . . . . . . . . . . . . . . ... . . . . . . .. 6 00 6 25 . . . . . . . . . . . . . . ..
Dec 1, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 . . . . . . . . . . . . . . . .
Dec 2, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 . . . . . . . . . . . . . . . .
Dec 3, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 68 7 . . . . . . . . . . . . . . . .
Dec. 4, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 . . . . . . . . . . . . . . . .
Dec. 6, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 5 . . . . . . . . . . . . . . . .


212
COMPTROLLER OF PUBLIC ACCOUNTS.


Stamps Purchased and Used Year 1915-1916—Continued.
Exceptions.
Date Purchased. Amount Amount
Received. Expenses. Dr. Cr.
Dec. 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17 ()0 6 04 , , , _ _ , . _ . . . . . . ..
Dec 8, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 72 . . . . . . . . . . . . . . ..
Dec 9. 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 14 . . . . . . . . . . . . . . ..
Dec. 10, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 33 . . . . . . . . . . . . . . ..
Dec. 11, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 7 75 . . . . . . . . - . - - - . ~-
Dec. 13, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 11 75 . . . . . . . . - . . . - . --
Dec. 14, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17 00 18 50 . . . . . . . . . . . . . . ..
Dec. 15, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 00 15 44 . . . . . . . . . . . . . . ..
Dec. 16, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 6 08 . . . . . . . . . . . . . . ..
Dec. 17, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20 17 34 . . . . . . . . . . . . . . ..
Dec. 18, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 7 95 . . . . . . . . . . . . . . ..
Dec. 20, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 21 00 11 .60 . . . . . . . . . . . . . . ..
Dec. 21, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 13 04 . . . . . . . . . . . . . . ..
Dec. 22, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 20 5 05 . . . . . . . . . . . . . . ..
Dec. 23, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 11 29 . . . . . . . . . . . . . . ..
Dec. 27, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 (6 20 . . . . . . . . . . . . . . ..
Dec 28, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 8 34 . . . . . . . . . . . . . . ..
Dec 29, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 4 67 . . . . . . . . . . . . . . ..
Dec 30, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 7 58 . . . . . . . . . . . . . . ..
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 38 4042................
Jan 3, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 5 04 . . . . . . . . . . . . . . ..
Jan 4, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 6 22 . . . . . . . . . . . . . . ..
Jan 5, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 76 . . . . . . . . . . . . . . ..
Jan 6. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 85 . . . . . . . . . . . . . . ..
Jan 7, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00 4 80 . . . . . . . . . . . . . . ..
Jan 9, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 00 7 06 . . . . . . . . . . . . . . ..
Jan 10, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 23 . . . . . . . . . . . . . . ..
Jan 11, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 00 . . . . . . . . - - - - - - --
Jan 12, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00 10 22 . . . . . . . . . . . . . . ..
Jan 13, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 10 42 . . . . . . . . . . . . . . ..
Jan 14, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 18 00 5 17 . . . . . . . . . . . . . . ..
Jan 15, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 7 63 . . . . . . . . - . . . - . --
Jan 17, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 4 26 . . . . . . . . . . . . . . ..
Jan 18, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 7 06 , , _ _ , _ . . . . . . . . ..
Jan 19, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 83 . . . . . . . . . . . . . . . ..
Jan. 20, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 40 7 14 . . . . . . . . . . . . . . ..
Jan. 21, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 00 6 59 . . . . . . . . . . . . . . ..
Jan 22, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 10 47 . . . . . . . . . . . . . . ..
Jan. 24, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 '13 . . . . . . . . - . - - - - - -.
Jan. 25, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 85 . . . . . . . . - . - - - ~ ~-
Jan 26, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 18 7 95 . . . . . . . . . . . . . . ..
Jan 27, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 5 37 . . . . . . . . . . . . . . ..
Jan 28, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 8 93 . . . . . . . . - . - . - . --
Jan 29, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 16 . . . . . . . . . . . . . . ..
Jan. 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 7 07 . . . . . . . . . . . . . . ..
Feb. 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 8 12 . . . . . . . . . . . . . . --
Feb. 2, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 00 4 15 . . . . . . . . - - - - - - --
Feb. 3, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 38 . . . . . . . . - - - - . - --
Feb. 4, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 3 56 . . . . . . . . - . - . - - -.
Feb. 5, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ _ _ _ _ _ , , , _ __ 4 34 _ _ _ , , , . . . . . . . . ..
Feb. 7, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 33 4 11 _ _ _ _ _ _ . , . . . . . . ..
Feb. 8, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 7 78 . . . . . . .. $ 0 12
Feb. 9, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 13 . . . . . . . . . . . . . . ..
Feb. 11, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 4 13 . . . . . . . . . . . . . . ..
Feb. 12, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 8 66 . . . . . . . . . . . . . . ..
Feb. 14, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 5 41 . . . . . . . . . . . . . . , ..
Feb. 15, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 6 49 . . . . . . . . . . . . . . ..
Feb 16, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 9 17 . . . . . . . . . . . . . . ..
Feb 17, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22 00 4 33 . . . . . . . . . . . . . . ..
Feb 18, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 4 20 . . . . . . . . . . . . . . ..
Feb 19, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 8 92 . . . . . . . . . . . . . . ..
Feb 21, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. ' 7 9 87 . . . . . . . . . . . . . . ..
Feb 23, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 66 . . . . . . . . . . . . . . ..
Feb 24, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00 11 71 . . . . . . . . . . . . . . ..
Feb 25, 1916. , . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 12 04 . . . . . . . . . . . . . . ..
Feb 26, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 00 6 55 . . . . . . . . . . . . . . ..
Feb 28, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 47 . . . . . . . . . . . . . . ..
Feb 29, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 9 46 . . . . . . . . . . . . . . ..
Mar 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 7 36 . . . . . . . . . . . . . . ..
Mar 3, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 40 . . . . . . . . . . . . . . ..
Mar 4, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 42 8 32 . . . . . . . . . . . . . . ..
Mar 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 79 . . . . . . . . . . . . . . ..
Mar 7, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00 6 22 . . . . . . . . . . . . . . ..
Mar 8, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 7 66 . . . . . . . . . . . . . . ..
Mar 9, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 00 7 55 . . . . . . . . . . . . . . ..
Mar 10, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 9 07 . . . . . . . . . . . . . . ..
Mar 11, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 32 6 84 . . . . . . . . . . . . . . ..
Mar 13, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00 8 71 . . . . . . . . . . . . . . ..
Mar 14, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 8 41 . . . . . . . . . . . . . . ..
Mar 15, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 24 00 15 16 . . . . . . . . . . . . . . . .

COMPTROLLER OF PUBLIC ACCOUNTS.
213
Stamps Purchased and Used Year 1915-1916—Continued.

Exceptions.
Date Purchased. Amount Amount
Received. Expenses. Dr. Cr.
Mar 16, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 16 15 . . . . . . . . . . . . . . ..
Mar 17, 916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 25 00 20 20 . . . . . . . . . . . . . . ..
Mar 18, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 9 01 . . . . . . . . . . . . . . ..
Mar 20, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 11 93 . . . . . . . . . . . . . . ..
Mar. 21, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 41 . . . . . . . . . . . . . . ..
Mar 22, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 50 8 90 . . . . . . . . . . . . . . ..
Mar 23, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 30 5 66 . . . . . . . . . . . . . . ..
Mar 24, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 33 00 8 73 . . . . . . . . . . . . . . ..
Mar 25, 1916., . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 38 . . . . . . . . . . . . . . ..
Mar 27, 916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 6 81 . . . . . . . . . . . . . . ..
Mar 28, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 10 92 . . . . . . . . . . . . . . ..
Mar 29, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 4 90 . . . . . . . . . . . . . . ..
Mar 30, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 34 . . . . . . . . . . . . . . ..
Mar 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 12 05 . . . . . . . . . . . . . . ..
April 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 711 . . . . . . . . . . . . . . ..
April 3, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 02 . . . . . . . . . . . . . . ..
April 4, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 00 5 81 . . . . . . . . . . . . . . ..
April 5, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 59 . . . . . . . . . . . . . . . ).
April 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 93 . . . . . . . . . . . . . . ..
April 7, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 89 . . . . . . . . . . . . . . ..
April 8, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00 6 53 . . . . . . . . . . . . . . ..
April 10, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 91 . . . . . . . . . . . . . . ..
April 11, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00 6 90 . . . . . . . . . . . . . . ..
April 12, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 9 75 . . . . . . . . . . . . . . ..
Apr1113, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 9 58 . . . . . . . . . . . . . . ..
April 14, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 24 00 4 56 . . . . . . . . . . . . . . ..
April 15, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 8 66 . . . . . . . . . . . . . . ..
Apr1117, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 00 12 55 . . . . . . . . . . . . . . ..
April 18, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 00 7 63 . . . . . . . . . . . . . . ..
Apr} 19, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 60 . . . . . . . . . . . . . . ..
April 20, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 00 18 04 . . . . . . . . . . . . . . ..
April22, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22 00 6 59 . . . . . . . . . . . . . . ..
Aprgl 24, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 2 86 . . . . . . . . . . . . . . ..
April 25, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 12 49 . . . . . . . . . . . . . . ..
April 26, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 00 9 21 . . . . . . . . . . . . . . ..
Apr-1127, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 08 7 68 . . . . . . . . . . . . . . ..
April 28, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 68 6 6.3 . . . . . . . . . . . . . . ..
April29, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 35 . . . . . . . . . . . . . . ..
May 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17 18 14 19 . . . . . . . . . . . . . . ..
May 2, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 8 91 . . . . . . . . . . . . . . ..
May 3, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 00 5 24 . . . . . . . . . . . . . . ..
May 4, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 88 . . . . . . . . . . . . . . ..
,May 5, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 6 00 6 67 . . . . . . . . . . . . . . ..
May 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 65 . . . . . . . . . . . . . . ..
May 8, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 35 . . . . . . . . . . . . . . ..
May 9, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 09 . . . . . . . . . . . . . . ..
May 11, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 50 825$ 026 . . . . . . ..
May 12, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 4 29 . . . . . . . . . . . . . . ..
May 13, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 21 00 5 87 25 . . . . . . ..
May 14, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 72 . . . . . . . . . . . . . . ..
May 15, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 4 74 . . . . . . . . . . . . . . ..
May 16, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 15 69 . . . . . . . . . . . . . . ..
May 7, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 86 . . . . . . . . . . . . . . ..
May 18, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 15 16 . . . . . . . . . . . . . . ..
May 19, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 2 94 . . . . . . . . . . . . . . ..
May 20, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 7 60 . . . . . . . . . . . . . . ..
May 22, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 4 04 . . . . . . . . . . . . . . . .
May 23, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 1 49 . . . . . . . . . . . . . . ..
May 24, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 00 11 52 . . . . . . . . . . . . . . ..
May 25, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 22 . . . . . . . . . . . . . . ..
May 26, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 6 16 . . . . . . . . . . . . . . ..
May 27, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 9 63 . . . . . . . . . . . . . . ..
May 29, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 90 5 73 . . . . . . . . . . . . . . ..
May 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13 00 12 57 . . . . . . . . . . . . . . ..
June 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 75 . . . . . . . . . . . . . . ..
June 2, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 9 50 . . . . . . . . . . . . . . ..
June 5, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 17 . . . . . . . . . . . . . . ..
June 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 40 14 30 . . . . . . . . . . . . . . ..
June 7, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 8 15 . . . . . . . . . . . . . . ..
June 8, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. .10 00 6 63 . . . . . . . . . . . . . . ..
June 9, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 7 93 . . . . . . . . . . . . . . ..
June 10, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 00 6 92 . . . . . . . . . . . . . . . .
June 12, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 4 21 . . . . . . . . . . . . . . ..
June 13, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 7 70 . . . . . . . . . . . . . . ..
June 14, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 8 95 . . . . . . . . . . . . . . ..
June 15, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 8 06 . . . . . . . . . . . . . . ..
June 16, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 53 . . . . . . . . . . . . . . ..
June 17, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 11 87 . . . . . . . . . . . . . . ..
June 19, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 72 . . . . . . . . . . . . . . ..
214
COMPTROLLER OF PUBLIC ACCOUNTS.
Stamps Purchased and Used Year 1915-1916—Continued.


Exceptions.
Date Purchased. Amount Amount
Received. Expenses. Dr. Cr.
June 20, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00 11 36 . . . . . . . . . . . . . . ..
June 21, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 00 15 15 . . . . . . . . . . . . . . ..
June 22, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 11 68 . . . . . . . . . . . . . . ..
June 23, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 21 00 6 67 . . . . . . . . . . . . . . ..
June 24, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 99 . . . . . . .. $ 0 20
June 26, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 93 . . . . . . . . . . . . . . . .
June 27, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 .29 . . . . . . . . . . . . . . ..
June 28, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 34 . . . . . . . . . . . . . . ..
June 29, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 95 . . . . . . . . . . . . . . ..
June 30, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 24 00 27 01 . . . . . . . . . . . . . . ..
July 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 00 6 84 . . . . . . . . . . . . . . ..
July 3, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00 7 22 . . . . . . . . . . . . . . ..
July 5, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 8 26 . . . . . . . . . . . . . . ..
July 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00 8 43 . . . . . . . . . . . . . . ..
July 8, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 18 00 8 74 . . . . . . . . . . . . . . ..
July 10, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 00 7 10 . . . . . . .. 90
July 11, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 56 $ 0 20 . . . . . . ..
July 12, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50 00 55 21 . . . . . . . . . . . . . . ..
July 13, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 66 . . . . . . . . . . . . . . ..
July 14, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 33 . . . . . . . . . . . . . . ..
July 15, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 6 02 . . . . . . .. 40
July 17, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 55 . . . . . . . . . . . . . . ..
July 8, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 6 17 . . . . . . .. 3 00
July 19, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 76 . . . . . . . . . . . . . . ..
July 20, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 50 . . . . . . .. 10
July 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 32 . . . . . . . . . . . . . . ..
July 24, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 91 . . . . . . . . . . . . . . ..
July 25, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 60 . . . . . . . . . . . . . . . ..
July 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 6 97 . . . . . . . . . . . . . . ..
July 27, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 85 6 42 . . . . . . . . . . . . . . ..
July 28, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 02 . . . . . . . . . . . . . . ..
July 29, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 94 . . . . . . . . . . . . . . ..
July 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 40 00 38 62 . . . . . . . . . . . . . . ..
Aug. 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 00 4 98 . . . . . . . . . . . . . . ..
Aug. 2, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00 4 25 . . . . . . . . . . . . . . ..
Aug. 3, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00 6 49 . . . . . . . . . . . . . . ..
Aug. 4, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00 8 37 . . . . . . , . . . . . . ..
Aug. 5, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 711 . . . . . . . . . . . . . . ..
Aug. 7, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00 4 94 . . . . . . . . . . A . . . . ..
Aug. 8. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 75 . . . . . . . . . . . . . . ..
Aug. 9, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 00 7 68 . . . . . . . . . . . . . . . .
Aug 10, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00 4 38 . . . . . . . . . . . . . . ..
Aug. 11, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 64 . . . . . . . . . . . . . . . .
Aug. 12, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 00 2 96 . . . . . . . . . . . . . . ..
Aug 14, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 35 . . . . . . . . . . . . . . ..
Aug 15, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00 2 76 . . . . . . . . . . . . . . ..
Aug 16, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 69 . . . . . . . . . . . . . . ..
Aug 17, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 81 . . . . . . . . . . . . . . ..
Aug 18, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 36 . . . . . . . . . . . . . . ..
Aug 19, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 56 . . . . . . . . . . . . . . ..
Aug 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 99 . . . . . . . . . . . . . . ..
Aug 22, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 68 12 11 . . . . . . . . . . . . . . ..
Aug 23, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00 6 55 . . . . . . . . . . . . . . ..
Aug 24, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20 00 4 12 . . . . . . . . . . . . . . ..
Aug 5, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 4 08 . . . . . . . . . . . . . . ..
Aug 26, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 33 . . . . . . . . . . . . . . ..
Aug. 28, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 82 . . . . . . . . . . . . . . ..
Aug. 29, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 11 40 . . . . . . . . . . . . . . ..
Aug. 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00 6 15 . . . . . . .. 20
$ 2,298 87$ 2,274 70 $ 2 713 5 07
Exceptions . . . . . . . . . . . . . . . . 71 5 07
$ 2,301 58$ 2,279 77
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 21 81
$ 2,301 583 2,301 58
Sept. 1, 1917—Balance. . . . ._ . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - $ 21 81
Balance according to daily reports . . . . . . . . . . . . . . . . . . . . . . . 14 99
Difference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 6 82


9%?
COMPTROLLER or PUBLIC ACCOUNTS. ~215


Stamps Purchased as Shown by Vouchers, 1916-1917.
Date. Amount
Sept. 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..3 380 00
Sept. 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 200 00
Sept. 10, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00
Sept. 25, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 00
Nov. 8, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 420 00
Nov. 24, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 380 00
Jan. 4, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 370 00
Feb. 1, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00
Feb. 10, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 00
Feb. 19, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 400 00
Mar’. 5, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 310 00
April 19, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450 00
May 15, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400 00
June 18, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400 00
June 26, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50
Aug. 28, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400 00
8 4,342 50
Number of pension warrants issued . . . . . . . . . . . . . . . . . . . . . . . . . . . 73,055
Postmaster’s Receipts.
Date. Amount.
Nov. 10, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 135 00
Nov. 27, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 380 00
Jan. 5, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 354 00
Feb. 20, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 400 00
Mar. 5, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 310 00
Apr1120, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 450 00
May 16, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 400 00
June 20, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 400 00
July 1 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 410 00
Aug. 29, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 400 00
3 3,639 00
No receipts . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 703 50
Total vouchers. . . . .‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 4,342 50
Stamps used by mailing clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,421 77
_ _ _ _ - 1,920 73
Pension warrants issued and if mailed by pension Department. .3 1 .461 10
Unaccounted for through mailing division . . . . . . . . . . . . . . . . . . . .3 459 63
Stamps Purchased and Used, 1916-1917.
' Exceptions.
Date. Amount Amount
Received. Expenses. Dr. Cr.
Balance on hand . . . . . . . . . . . 14 99 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sept. 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00$ 7 59 . . . . . . . . . . . . . . ..
Sept. 2, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 1 96 . . . . . . . . . . . . . . ..
Sept. 5. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 17 . . . . . . . . . . . . . . ..
Sept. 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19 00 8 16 . . . . . . . . . . . . . . ..
Sept. 7, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 36 8 80 . . . . . . . . . . . . . . ..
Sept. 8, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 0 1 46 . . . . . . . . . . . . . . ..
Sept. 9, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 47 . . . . . . . . . . . . . . ..
Sept. 11, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 00 3 14 . . . . . . . . . . . . . . ..
Sept. 12, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. '18 00 13 09 . . . . . . . . . . . . . . ..
Sept. 13, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 9 27 . . . . . . . . . . . . . . ..
Sept. 14, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22 00 12 05 . . . . . . . . . . . . . . ..
Sept. 15, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 80 . . . . . . . . . . . . . . ..
Sept. 16, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 9 07 . . . . . . . . . . . . . . ..
Sept. 18, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 40 . . . . . . . . . . . . . . ..
Sept. 19, 916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 7 80 . . . . . . . . . . . . . . ..
Sept. 20, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 9 50 . . . . . . . . . . . . . . ..
Sept. 21, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 75 . . . . . . . . . . . . . . ..
Sept. 22, 916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 5 99 . . . . . . . . . . . . . . ..
Sept. 23, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 2 42 . . . . . . . . . . . . . . ..
Sept. 25, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 46 . . . . . . . . . . . . . . ..
Sept. 26, 916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 00 6 33 . . . . . . . . . . . . . . ..
Sept. 27, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 00 8 76 . . . . . . . . . . . . . . ..
Sept. 28, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00 _ 6 01 . . . . . . . . . . . . . . ..
Sept. 29, 916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 8 59 . . . . . . . . . . . . . . ..
Sept. 30, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 00 7 72 . . . . . . . . . . . . . . ..
Oct. 2, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 17 . . . . . . . . . . . . . . ..
Oct. 3, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 *8 16 . . . . . . . . . . . . . . ..
Oct. 4, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 92 . . . . . . . . . . . . . . ..


216' COMPTROLLER OF PUBLIC ACCOUNTS.
Stamps Purchased and Used, 1916-19l7—Contim1ed.


Exceptions.
Date. Amount Amount _
Received. Expenses. Dr. Cr.
Oct 5, 191 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 11 89 . . . . . . .. 8 0 72
Oct 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 69 . . . . . . . . . . . . . . ..
Oct 7, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 00 8 77 . . . . . . . . . . . . . . ..
Oct 9, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17 00 13 92 . . . . . . . . . . . . . . ..
Oct 10, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 7 84 . . . . . . . . . . . . . . ..
Oct 11, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 5 73 . . . . . . . . . . . . . . ..
Oct 12, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 03 . . . . . . . . . . . . . . ..
Oct 14, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 8 34 . . . . . . . . . . . . . . ..
Oct 16, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 00 4 69 . . . . . . . . . . . . . . ..
Oct 17, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 6 02 . . . . . . . . . . . . . . ..
Oct 18, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 15 . . . . . . . . . . . . . . ..
Oct 19, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 84 . . . . . . . . . . . . . . ..
Oct 20, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 29 . . . . . . . . . . . . . . ..
Oct 21, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 08 . . . . . . . . . . . . . . ..
Oct 23, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 20 . . . . . . . . . . . . . . ..
Oct 24, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 9 22 . . . . . . . . . . . . . . ..
Oct 25, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 00 8 78 . . . . . . . . . . . . . . ..
Oct 26, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 00 4 92 . . . . . . . . . . . . . . ..
Oct 27, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 60 3 82 . . . . . . . . . . . . . . ..
Oct 28, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 93 . . . . . . . . . . . . . . ..
Oct 30, 1 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 6 33 . . . . . . . . . . . . . . ..
Oct. 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 10 70 . . . . . . . . . . . . . ..,
Nov 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 7 21 . . . . . . .. 35
Nov 2, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 91 . . . . . . .. 01
Nov 3, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 11 . . . . . . . . . . . . . . ..
Nov 4, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 00 7 92 . . . . . . . . . . . . . . ..
Nov 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 7 50$ 0 01 . . . . . . ..
Nov. 7, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 86 . . . . . . . . . . . . . . ..
Nov. 8, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00 7 88 . . . . . . . . . . . . . . ..
Nov. 9, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 00 7 16 . . . . . . . . . . . . . . ..
Nov. 10, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 03 . . . . . . . . . . . . . . ..
Nov.11, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 14 21 . . . . . . . . . . . . . . ..
Nov. 13, 1916_ . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 95 . . . . . . . . . . . . . . ..
Nov.14, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 24 00 9 15 . . . . . . . . . . . . . . . .
Nov. 15, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 12 . . . . . . . . . . . . . . ..
Nov. 16, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - _ - - - - . . . .. 2 40 . . . . . . . . . . . . . . ..
Nov. 17, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 90 . . . . . . . . . . . . . . ..
Nov. 18, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19 00 8 23 . . . . . . . . . . . . . . ..
Nov. 20, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 5 62 . . . . . . . . . . . . . . ..
Nov. 21, 16 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 8 29 . . . . . . . . . . . . . . ..
Nov. 22. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 8 55 . . . . . . . . . . . . . . ..
Nov. 23, 916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17 00 6 89 . . . . . . . . . . . . . . ..
Nov. 24, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 8 63 50 . . . . . . . .
Nov. 25, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 0.0 9 33 . . . . . . . . . . . . . . ..
Nov. 27, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 00 4 30 . . . . . . . . . . . . . . ..
Nov. 28, 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00 12 52 . . . . . . . . . . . . . . . .
Nov. 29, ‘1916 . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 8 65 . . . . . . . . . . . . . . ..
Dec. 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 8 29 . . . . . . . . . . . . . . ..
Dec. 2, 916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 00 4 23 . . . . . . . . . . . . . . ..
Dec. 4, 916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 98 . . . . . . . . . . . . . . ..
Dec. 5, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 98 . . . . . . . . . . . . . . ..
Dec. 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00 4 07 . . . . . . . . . . . . . . ..
Dec. 7, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 7 02 . . . . . . . . . . . . . . ..
Dec. 8, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00 4 59 . . . . . . . . . . . . . . ..
Dec. 9, 1916 . . , . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 39 . . . . . . . . . . . . . . ..
Dec. 11. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 11 42 . . . . . . . . . . . . . . ..
Dec 12, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 22 9 62 . . . . . . . . . . . . . . ..
Dec 13. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 7 26 . . . . . . . . . . . . . . ..
ec 14, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 11 18 . . . . . . . . . . . . . . ..
Dec 15, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 85 . . . . . . . . . . . . . . ..
Dec 16, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 23 00 6 29 . . . . . . . . . . . . . . ..
Dec 1 , 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00 6 57 . . . . . . . . . . . . . . ..
Dec 19, 1916‘ . . . . . . . . . . . . . . . . . . . . . . . . . .. 19 00 12 84 . . . . . . . . . . . . . . ..
Dec 20, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 28 . . . . . . . . . . . . . . ..
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Dec 30, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 25 . . . . . . . . . . . . . . ..
Jan. 2, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 34 . . . . . . . . . . . . . . ..
Jan. 3, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 00 11 65 . . . . . . . . . . . . . . ..
Jan 4, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 5 66 . . . . . . . . . . . . . . ..
Jan 5, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 8 78 . . . . . . . . . . . . . . ..
Jan 6, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00 7 34 . . . . . . . . . . . . . . ..
Jan 8, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 62 6 87 . . . . . . ..
Jan 9, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 21 . . . . . . . . . . . . . . ..
Jan. 10, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 66 7 13 . . . . . . . . . . . . . . ..
Jan 11, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 8 5 . . . . . . . . . . . . . . . .
Jan 12, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 00 6 5 . . . . . . . . . . . . . ..
Jan 13, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 7 73 . . . . . . . . . . . . . . ..
Jan. 15, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 7 04 . . . . . . . . . . . . . . ..
Jan 16, 1917....- . . . . . . . . . . . . . . . . . . . . .. 1100 7 98 . . . . . . . . . . . . . . ..
Jan. 17, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 71 . . . . . . . . . . . . . . . .

COMPTROLLER OF PUBLIC ACCOUNTS. .217


Stamps Purchased and Used, 1916-1917—Continued.
Exceptions.
Date , Amount Amount
Received. Expenses. Dr. Cr.
Jan. 18, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 7 26 . . . . . . . . . . . . . . ..
Jan 20, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 57 . . . . . . . . . . . . . . ..
Jan. 2, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 71 . . . . . . . . . . . . . . ..
Jan. 23, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 72 . . . . . . . . . . . . . . ..
Jan. 24, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 23 . . . . . . . . . . . . . . ..
Jan. 25, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17 8O 7 03 . . . . . . . . . . . . . . ..
Jan. 26, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 7 10 . . . . . . . . . . . . . . ..
Jan. 27, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 54 . . . . . . . . . . . . . . ..
Jan. 29, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 47 . . . . . . . . . . . . . . ..
Jan. 30, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 5 93 . . . . . . . . . . . . . . ..
Jan. 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 9 93 . . . . . . . . . . . . . . ..
Feb. 1, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 00 3 97 . . . . . . . . . . . . . . ..
Feb 2, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 07 . . . . . . . . . . . . . . ..
Feb. 3, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 7 50 . . . . . . . . . . . . . . ..
Feb. 5, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 6 50 . . . . . . . . . . . . . . ..
Feb. 6, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 5 72 . . . . . . . . . . . . . . ..
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1200 1847................
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1200 1144................
Feb 12, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 53 . . . . . . . . . . . . . . ..
Feb. 13, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 23 00 3 85 . . . . . . . . . . . . . . ..
Feb. 4, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 64 . . . . . . . . . . . . . . ..
Feb 15, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 85 . . . . . . . . . . . . . . ..
Feb. 16, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 40 . . . . . . . . . . . . . . ..
Feb. 7, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 11 09 . . . . . . . . . . . . . . ..
Feb. 19. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 63 . . . . . . . . . . . . . . ..
Feb 20, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 99 . . . . . . . . . . . . . . ..
Feb. 21, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 1011 . . . . . . . . . . . . . . ..
Feb. 23, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19 00 4 55 . . . . . . . . . . . . . . ..
Feb 24, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 06 . . . . . . . . . . . . . . ..
Feb 26, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 09 . . . . . . . . . . . . . . ..
Feb 27, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 67 . . . . . . . . . . . . . . ..
Feb 28, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00 9 75 . . . . . . . . . . . . . . ..
Mar 1, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 40 6 29 . . . . . . . . . . . . . . ..
Mar 2, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 56 . . . . . . . . . . . . . . ..
Mar 3, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 7 59 . . . . . . . . . . . . . . ..
Mar 5, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 79 . . . . . . . . . . . . . . ..
Mar 6, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 7 49 . . . . . . . . . . . . . . ..
Mar 7, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 00 5 40 . . . . . . . . . . . . . . ..
Mar 8, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 96 $ 010 . . . . . . ..
Mar 9, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 88 8 58 . . . . . . . . . . . . . . ..
Mar 10, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17 00 8 35 . . . . . . . . . . . . . . ..
Mar 13, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 17 73 . . . . . . . . . . . . . . . .-
Mar 4, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 7 45 . . . . . . . . . . . . . . ..
Mar 15, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22 70 14 82 . . . . . . . . . . . . . . ..
Mar 16, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 14 15 . . . . . . . . . . . . . . ..
Mar 17, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 00 5 66 . . . . . . . . . . . . . . ..
Mar 19, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 17 03 . . . . . . . . . . . . . . ..
Mar. 20, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 23 40 21 78 . . . . . . . . . . . . . . ..
Mar. 21, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 30 76 15 02 . . . . . . . . . . . . . . ..
Mar. 22, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 15 54 . . . . . . . . . . . . . . ..
Mar. 23, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 44 . . . . . . . . . . . . . . ..
Mar. 24, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17 00 4 88 . . . . . . . . . . . . . . ..
Mar. 26, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 88 . . . . . . . . . . . . . . ..
Mar 27, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 74 . . . . . . . . . . . . . . ..
Mar 28, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 5 54 . . . . . . . . . . . . . . ..
Mar. 29, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 00 9 27 . . . . . . . . . . . . . . ..
Mar. 30, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 40 . . . . . . . . . . . . . . ..
Mar. 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 4 40 . . . . . . . . . . . . . . ..
No report kept during month of F
April—amount approximated 450 40 448 00 . . . . . . . . . . . . . . . .
May 1,191 . . . . . . . . Us . . . . . . . . . . . . . . . .. 20 00 939 . . . . . . . . . . . . . . ..
May 2, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 34 . . . . . . . . . . . . . . ..
May 3, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 14 11 . . . . . . . . . . . . . . ..
May 4, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 12 04 . . . . . . . . . . . . . . ..
May 5, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 00 5 55 . . . . . . . . . . . . . . ..
May 7, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 22 . . . . . . . . . . . . . . . .
May 8, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 70 . . . . . . . . . . . . . . ..
May 9, 191,7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 05 . . . . . . . . . . . . . . . .
May 10, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 86 . . . . . . . . . . . . . . ..
M93’ 11, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 2 98 . . . . . . . . . . . . . . ..
. May 12, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 88 . . . . . . . . . . . . . . ..
May 14, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 39 00 11 29 . . . . . . . . . . . . . . ..
May 15, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 7 19 . . . . . . . . . . . . . . ..
May 16, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 4 61 . . . . . . . . . . . . . . ..
May 17, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 71 . . . . . . . . . . . . . . ..
May 18, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 79 . . . . . . . . . . . . . . ..
May 19, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 11 17 . . . . . . . . . . . . . . ..
Mav 21, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. i 00 g 90 . . . . . . . . . . . . . . ..
s I n e n o Q .
~ a u g o u c o
COMPTROLLER. OF PUBLIC ACCOUNTS.
Stamps Purchased and Used, 1916-1917—Continued.


Exceptions.
Date. Amount Amount
Received. Expenses. Dr. Cr.
May 23, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 23 00 25 61 . . . . . . . . . . . . . . . .
May 24, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20 37 7 91 . . . . . . . . . . . . . . ..
May 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 8 73 . . . . . . . . . . . . . . ..
May 26, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 90 . . . . . . . . . . . . . . . .
May 28, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 91 . . . . . . . . . . . . . . . .
May 29, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 38 00 37 39 . . . . . . . . . . . . . . ..
May 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 11 14 . . . . . . . . . . . . . . ..
Junev 1, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 9 02 . . . . . . . . . . . . . . ..
June 2, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 4 35 . . . . . . . . . . . . . . ..
June 4, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 5 49 . . . . . . . . . . . . . . ..
June 6, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 17 . . . . . . . . . . . . . . ..
June 7, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00 4 18 . . . . . . . . . . . . . . ..
June 8, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 01 . . . . . . . . . . . . . . ..
June 9, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 6 50 . . . . . . . . . . . . . . ..
June 11, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 9 64 . . . . . . . . . . . . . . ..
June 12, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 6 84 . . . . . . . . . . . . . . ..
June 13, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 46 . . . . . . . . . . . . . . ..
June 14, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 42 . . . . . . . . . . . . . . ..
June 15, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 95 . . . . . . . . . . . . . . ..
June 16. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 00 4 12 . . . . . . . . . . . . . . ..
June 18, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 72 . . . . . . . . . . . . . . ..
June 19, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 7 62 . . . . . . . . . . . . . . ..
June 20, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 12 58 . . . . . . . . . . . . . . ..
June 21, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 30 20 9 97 . . . . . . . . . . . . . . ..
June 22, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 7 72 . . . . . . . . . . . . . . ..
June 23, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 7 48 . . . . . . . . . . . . . . ..
June 25, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 89 . . . . . . . . . . . . . . ..
June 26. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 7 92 . . . . . . . . . . . . . . ..
June 27, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 00 9 78 . . . . . . . . . . . . . . ..
June 28, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00 7 81 . . . . . . . . . . . . . . ..
June 9, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 10 16 . . . . . . . . . . . . . . ..
June 30, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 5 67 . . . . . . . . . . . . . . ..
July 2, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 5 80 . . . . . . . . . . . . . . ..
July 3, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 10 57 . . . . . . . . . . . . . . ..
July 5, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 80 $ 0 04 . . . . . . ..
July 6, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 - 5 44 . . . . . . . . . . . . . . ..
July 7, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 8 06 . . . . . . . . . . . . . . ..
July 9, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 00 6 21 . . . . . . . . . . . . . . ..
July 10, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 03 . . . . . . . . . . . . . . ..
July 11, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00 10 14 . . . . . . . . . . . . . . ..
July 12, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 99 . . . . . . . . . . . . . . ..
July 13, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00 5 00 . . . . . . . . . . . . . . ..
Jul?»r 14, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 26 . . . . . . . . . . . . . . ..
July 16, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 20 41 . . . . . . . . . . . . . . ..
July 17, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 35 00 6 29 . . . . . . . . . . . . . . ..
July 18, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 3 96 . . . . . . . . . . . . . . ..
July 19, 1.917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 54 . . . . . . . . . . . . . . ..
July 20, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 9 42 . . . . . . . . . . . . . . ..
July 21, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 25 . . . . . . . . . . . . . . ..
July 23, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 71 . . . . . . . . . . . . . . ..
July 24, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 7 93 . . . . . . . . . . . . . . ..
July 25, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 41 00 36 85 . . . . . . . . . . . . . . ..
July 26, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 96 1 62 . . . . . . . . . . . . . . ..
July 27, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 86 . . . . . . . . . . . . . . ..
July 28, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 2 88 . . . . . . . . . . . . . . ..
July 30, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 6 49 . . . . . . . . . . . . . . ..
July 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 6 64 . . . . . . . . . . . . . . ..
Aug 1, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 8 13 . . . . . . . . . . . . . . ..
Aug. 2, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00 4 92 . . . . . . . . . . . . . . ..
Aug. 3, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 90 . . . . . . . . . . . . . . ..
Aug. 4, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 3 28 . . . . . . . . . . . . . . ..
Aug. 6, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 12 . . . . . . . . . . . . . . ..
Aug. 7, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 00 6 65 . . . . . . . . . . . . . . ..
Aug. 8, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 4 67 . . . . . . . . . . . . . . ..
Aug. 9, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 4 24 . . . . . . . . . . . . . . ..
Aug. 10, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 6 l7 . . . . . . . . . . . . . . ..
Aug. 11, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 2 80 . . . . . . . . . . . . . . ..
Aug. 13, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 20 . . . . . . . . . . . . . . ..
Aug. 14, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 30 00 3 88 . . . . . . . . . . . . . . ..
Aug. 15, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 70 . . . . . . . . . . . . . . ..
Aug. 16, 1917 to Aug. 19, 1917, inclusive... 4 00 2:) 00 . . . . . . . . . . . . . . ..
lerk away, no account kept.
Aug 20, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22 00 5 58 . . . . . . . . . . . . . . ..
Aug 21, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 5 22 . . . . . . . . . . . . . . . .
Aug 2, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 4b . . . . . . ..
Aug 23, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 0 2 50 . . . . . . . . . . . . . . ..
Aug 24, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 2 53 . . . . . . . . . . . . . . ..
Aug 25, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 41 . . . . . . . . . . . . . . ..
Aug 27, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 7 98 . . . . . . . . . . . . . . . .

COMPTROLLER OF PUBLIO ACCOUNTS. . 219
Stamps Purchased and Used, 1916-1917-—Continued.


Amount Amount Exceptions.
Date. Received. Expended.
Dr. Cr.
Aug. 28; 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13 00 4 O4 . . . . . . . . . . . . . . ..
Aug. 29, 1927 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00 2 76 . . . . . . . . . . . . . . ..
Aug. 30, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 7 95 . . . . . . . . . . . . . . ..
Aug. 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 00 11 74 . . . . . . . . . . . . . . ..
3 2,451 08 $ 2,420 69 $ 0 65$ 1 08 '
65 1 08 ‘v .-
3 2,451 73 $ 2,421 77
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 96
$ 2,451 73 3 2,451 73
Our balancejl . . . . . . . . . .1"; ~ - . . . . . . . . . . . . $ 29 96
Balance on daily reports. . . .. . . - . - - - - - . . . 21 47
2 Difference . . . . . . . . . . . . .- .". . . . $ 8 49
ﬁ'iiventory of Furniture and Ofﬁee Fixtures in Comptroller’s Department.
f) Chief Clerk’s Office.
1 Iron s Ife . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. s 400 00
1 Rollﬁp desk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 00
1 Typewriter desk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4O 00
1 Flat, top desk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20 OO
5 O lﬂee chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
1 Hyltree . . . . . . . . . . . . . . . . . . . . . . ..' . . . . . . . . . . . . . . . . . . . . . . . .. 15 00
1 DPctionary and stand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 50
1 C’arpet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20 00
1 JElectric fan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 50
3 Cuspidors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 (l0
.1 Paper fastener. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
-2 Paper weights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
2 Waste paper baskets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
’ 1 Typewriter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 33
'--——-———- $ 738 83
Bookkeeper’s Room.
1 Bookkeeper’s desk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 00
4 Roll top_ desks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 260 00
1 Typewriter desk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 00
2 Flat top desks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4O 00
1 Bookkeeper’s desk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O 00
5 Revolving ofﬁce chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
7 Office chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 00
1 Revolving book case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2O 00
1 Filing case. steel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 00
1 Steel filing case, 300 boxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,000 00
1 Steel ﬁling case for monthly reports . . . . . . . . . . . . . . . . . . . . . . . . . . 300 00
1 Steel ﬁling case for occupation tax receipts . . . . . . . . . . . . . . . . . . . 800 00
1 Desk light . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
2 Electric adding machines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,250 00
2 Typewriters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166 66
1 Electric fan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 5O
1 Sectional book case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
1 Official seal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
1 Paper fastener . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 5O
—-—-_ 4.275 16
Comptroller’s Oﬂice.
1 Roll top desk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
1 Typewriter desk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4O 00
1 Revolving chair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3O 00
1 Typewriter chair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 5O
6 Office chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96 00
1 Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 00
1 Hall tree . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 00
1 Locker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 00
1 Steel ﬁling case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 00
1 Screen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
1 Davenport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 00
1 Dictionary and stand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 5O
1 Electric fan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 5O
1 Desk light . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
220 . ' COMPTROLLER OF PUBLIC ACCOUNTS.
Inventory of Furniture and Ofﬁce Fixtures in Comptroller's Department—Continued.
Comptroller's Office—Continued.
1 Typewriter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 83 33
2 Sectional book cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O 00
1 Carpet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50 00
2 Cuspidors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
. $ 785 33
\Varrant Room.
1 Bookkeeper’s desk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 00
I” 4 Roll top desks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 220 00
1 Hall tree . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
3 Revolving chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 50
4 Office chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
2 Steel ﬁling cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
1 Adding machine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400 ()0
1 Table . _ . . _ , , , ,~ , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
1 Filing case. oak. . . . . '. . . . . . . . . . . . . . . . . . . . . . . . , _ . . . . . . . . . . 25 00
1 Water Cooler . . . . . . . . . . I . ' . . . . . . . . . . . . . . . . . . . . . . . . . -. 7 50
1 Locker case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4O 00
2 Tygewriters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166 66
1Ta le . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 00
2 Electric fans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 00
4 Desk lights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 .00
4 \Naste paper baskets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 6Q,
111$? b<}))x._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. \
um erin mac me . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
g .________ \ 1,261 16
\
Vault—Warrant Room—Lower. "\
k
1 Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00 I
2 Chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 OO \
1 gteel rolllefe‘iicase . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 et stec 1 in cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,
g ___________ 1.926 00
Vault—Warrant Room—Upper. \
1 Steel rollencase . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 125 00 ‘
1 Set steel ﬁling cases, 920 boxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,840 00 '
-—-—————-— 1 , 965 00 ‘
Bond Room.
1 Steel ﬁling case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a 300 00
1 Steel ﬁling case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 00
1 Steel letter ﬁle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 00
2 R011 top desks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130 00
2 Tables.‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 00
2 Typewriter desks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80 00
2 Typewriters. . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166 66
1 Typewriter, 24-inch carriage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - 145 00
4 Revolving chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 00
'4 Office chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
1 Hall tree . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
1 Official seal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
~ 3 Desk lights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 50
—-—————— 1 , 164 16
Sheriff’s Room.
1 Steel case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 00
1 Steel case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 00
1 Halltree . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
1 Stationery case, oak . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 00
2 Roll top desks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 00
1 Bookkeeper’s desk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 00
1 Typewriter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 33
1 Neostyle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
3 Revolving chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 5O
1 Oﬂice chair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
1 Electric fan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
2 Desk lights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
-1 Pencil sharpener . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
1 Adding machine . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . 375 00
2 Paper fasteners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
1 Numbering machine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 50
~—-—-————-— 1 ,273 33
Mailing Room. '
10 Steel letter ﬁling cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 650 00
1 Multigraph machine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 375 00
1 Letter press . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 ()0
1 \Nringer and table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 OO
COMPTROLLER OF PUBLIC ACCOUNTS.
' 221
Inventory of Furniture and Office Fixtures in Comptroller’s Department—Continued.
Mailing Room—Continued.
4 Office chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Roll top desk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Flat top desk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Coat hanger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Dictionary and stand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Carpet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Electric fan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Desk light . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Letter scales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Letter opener . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . z . . . . . . . . . . .
1 Numbering machine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax Room.
3 Roll top desks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
desks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '. . . . . . .
2 Revolving cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Adding machine . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . .
1 Typewriter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Tab . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Flat top
5 Bookkeeping tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Office chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Hall tree . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Sectional book cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Official
1 Wall shelving for books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Wall shelving for letter files . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Water cooler . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . .
Tax Room-—Auditor’s Office.
1 Partition for office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Typewriter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Roll top desks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Office chairs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Table
Pension Room.
1 Steel case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . .
1 Steel case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 R011 top desks. . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Table
s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Bookkeeper desk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Hall tree . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Filing case. oak . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Typewriter desk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Typewriter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Filing case. . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . .
2 Electric fans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Office chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
light . . . . . . z . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Numbering machines . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . .
1 Desk
Shipping Room.
1 Scales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Cancelling machine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Paper roll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Steel ease for monthly reports . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Steel case for redemption receipts . . . . . . . . . . . . . . . . . . . . . . . .
Redemption Room.
2 R011 top desks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Flat top desks . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . . . . .
3 Flat top desks . . . . . . . . . . . . . . . . .‘ . . . . . . . . . . . . . . . . . . . . . . . .
3 Bookkeeper desks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Official seal
u u q n n u u u n Q s s u s v s a s u s 0 o 0 o u I u a s o u s n s a . n n u u u - a u - I o s o
1 Electric fan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Coat stand. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Desk lights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I u u a I n u n l a I a o u n u o ~ l a s u n o u o a o u u n u o u o - q I u - . o g o
1 Adding machine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Royal machine, No. 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13 Office chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Numbering machines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
...$
- . ,
n a u
v o 0
. - .
c - .
$
1,293 50
2,083 33
872 33
637 50
222 COMPTROLLER OF PUBLIC ACCOUNTS.
Inventory of Furniture and Otﬁce Fixtures in Comptroller's Department—Continued.
Redemption Room—Continued.
2 Desk lights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 5 00
2 Revolving hook cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
1 Hall tree . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
1 Locker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
1 Water cooler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 50
10 1-2 Double roller steel record cases . . . . . . . . . . . . . . . . . . . . . . . . . . 5,250 00
1 Steel roller case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
1 Steel roller case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
1 Steel roller case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' . . . . . . . . . . 100 00
1 Steel roller case. double roller . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . 250 00
2 Steel double roller cases. . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 00
1 Double steel redemption receipt case . . . . . . . . . . . . . . . . . . . . . . . . . 450 00
1 Steel redemption receipt case . . . . . ., . . . . . . . . . . . . . . . . . . . . . . . 200 00
1 Steel ﬁling case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
$ 7,673 50
Redemption Room—Lower Vault.
1 Steel case for tax rolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300 00
1 Set steel cases, 450 boxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 00
1 ,200 00
Redemption Room—Upper Vault.
1 Steel case, 450 boxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 00
1 Steel case, 430 boxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 860 00
1 Steel case, 400 boxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800 00
1 Steel case. 280 boxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 560 00
_ 3, 120 00
Basement.
1 Desk. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 00
4 Chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
2 Water coolers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
1 Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
1 Hall tree . . . . . . . . . . . . . . . . . . . . . . . .._ . . . . . . . . . . . . . . . . . . . . . . .. 5 00
1 Wash stand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
2 Steel ﬁling cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
2 Steel wall cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300 00
1 Steel wall roller case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 00
1 Steel wall case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., . . . . . . . . . . 75 00
2 Steel ﬁling cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 00
994 00
Law Books.
196 Southwestern Reports.
103 Texas Reports.
40 Cyc. Value not estimated.)
8 Digest outhwestern Reports.
8 Civil Statutes of 1911.
2 Criminal Statutes of 1911.
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 31,313 13
Estimated value of steel furniture and cases now in Department . . . . . . . . . . . . . . . 20, 495 00'
Value other furniture and ﬁxtures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,833 80
This invoice made up January 10, 1918, at Comptroller’s Department, Austin. Texas.
THE STATE PRISON SYSTEM. 223
THE STATE PRISON SYSTEM.
REPORT OF SUBCOMMITTEE No. 2.
(Each of the three members of Subcommittee No. 2 made a separate
report on the State Prison System. In the Central Committee, Mr.
Fuller’s report was adopted as a working basis, and is as follows, as
amended by the Central Committee.)
To the Hon. W. M. Fig, Chairman of the H oase Committee, In'vestigat- .
ing State Departments, Institutions, Commissions, Properties, Etc.
SIR: Your Subcommittee No. 2, to whom was assigned the duty of
making investigation, recommendations and reports on the Prison Sys-
tem of this State, have performed that service and now make the fol-
lowing report:
PRELIMINARY STATEMENT.
A Joint Committee of the Senate and House of Representatives of
Texas made a report containing much valuable information and many
cogent recommendations which was ﬁled July 24, 1913, its investiga-
tion covering a period of about ten years preceding that date.
In 1915, a committee of the Senate of Texas made an investigation of '
the Prison System of .this State, said investigation in a large degree
being supplementary to that of 1913, and it is here presumed that the
work of this Committee is supplementary to a degree to the investiga-
tions of 1913 and 1915, respectively; however, by a reading of the re-
ports and the evidence taken of each of the three investigations, it will
be found that each Committee was original in many matters, and, there-
fore, in many respects these reports are independent of each other.
This Committee has visited the various units of the Prison System
of the State and has taken the sworn testimony of numerous witnesses,
obtained data from various reports, books and audits of the System and
has employed an efficiency expert and accountant to make an examina-
tion of the System and Obtained a report from him; and has caused
to be reduced to writing all its reports and evidence upon which its
conclusions herein contained are based.
OF WHAT THE PRISON SYSTEM CONSISTS.
The Prison System of this State consists of the Main Prison at
Huntsville, including various small shops and factories, such as machine
shop, boiler shop, power and light plant, blacksmith shop, ice plant,
shoe shop, tailor shop, cell buildings and walls, general offices, and
various dwellings with accommodations for about seven hundred pris-
oners.
The Rusk Prison consists of the walls, cell buildings accommodating
about eleven hundred prisoners; the iron works, pipe foundry, the box
factory and a number of residences; and about four thousand two hun-
2.24 THE STATE PRISON SYSTEM.
dred acres of land adjoining. However, since this investigation began
the State has closed a contract of sale of the iron industries at Rusk,
and delivered the Main Prison building and appurtenances to the new
insane asylum for negroes, and the Prison System has parted with all
of its properties at Rusk save and except the box factory and the State
Railroad extending from Rusk to Palestine.
The State owns farms in Brazoria, Fort Bend, Walker, Madison and
Bowie Counties, aggregating approximately seventy-eight thousand acres
of land. The State, also, owns over two thousand mules, and various
farming equipment, as well as railroad trackage and equipment con-
nected with some of the State farms.
RUSK PRISON.
Your Subcommittee endorses the policy of disposing of all of the
Rusk Prison properties. We do not deem it necessary here to enter
into an extended discussion with reference to the history of the iron
industry at this place; suffice it to say, however, that the past history
shows conclusively that it was a losing proposition to the State. The
box factory at the Rusk Penitentiary has not proven to be a valuable
asset to the Penitentiary in the past, and since the State has seen ﬁt
to dispose of its other properties at that place, we are, therefore, forced
‘to the vconclusion that it would be an additional expense and burden
to the State to undertake to continue the operation of a box factory.
We, therefore, recommend that this factory be at once sold to the
highest and best bidder.
THE STATE RAILROAD.
The State Railroad, which extends from Rusk, in Cherokee County,
to Palestine, in Anderson County, has been operated at a loss every
year since the day of its construction down to the present time, and
we venture to say here that under present conditions the State will
continue to lose hundreds of dollars annually in operation of this road,
if she proceeds under the present policy.
We, therefore, recommend the sale .of this road, and if ‘possible the
purchaser should be required to extend this road to some given point
in the State.
MANUFACTURING INDUSTRIES.
In years gone by, it has been the policy of various administrations
to engage in manufacturing industries and in many instances on an
extensive scale. This was especially true of the manufacture of iron
at Rusk, and the box factory at that place.
At Huntsville, they have, in the past, undertaken to manufacture
wagons on a large scale 3 have manufactured furniture extensively; have
done extensive manufacturing business in the machine shop, iron foun-
dry and cabinet shop; and in fact various and sundry manufacturing
projects form time to time have been undertaken in our Prison System.
THE STATE PRISON SYSTEM. 225
And so far as we are able to determine, no manufacturing industries
undertaken on the part of the State have ever proven successful.
It true, that for a short period of time, possibly, some industries
have paid; but taken as a whole they have proven failures where the
manufacturing was intended for commercial purposes. However, we
wish to say in this connection that it has been fully demonstrated that
some industries have been successful where the output was limited to
the Prison System. This is especially true of the cotton mill, shoe
shop, tailor shop, broom factory and other industries that had for their
purpose the manufacture of articles and supplies for the convict.
There are many reasons why the manufacturing industries do not
pay when operated by our Prison System, some of which is a lack of
skilled labor, inadequate railroad facilities and a general prejudice
against convictmade goods.
It will never be possible for the Prison System to organize a corps
of efficient inmates capable of Operating a manufacturing industry
successfully. As a rule, those who go to the Penitentiary are unskilled
and mentally incapable of training sufﬁcient to equip them to operate
successfully a manufacturing industry. The great majority of convicts
do not remain in the Penitentiary long enough to become proﬁcient in
a given industry; and again the man who has been convicted and sen-
tenced to a. term of years in a penal institution does not and cannot
have the incentive towards efficiency that the free man naturally would
have. These and many other reasons are fully demonstrated to_the
most skeptical. _
The manufacturing industry, so far as it pertains to our penal in-
stitutions, must ever be a failure in Texas. Upon investigation, we find
it to be the policy of the Prison Commission to abolish all manufactur-
ing industries, save and except the manufacture of certain articles to be
used solely for the Prison System, and we take this occasion to com-
mend this policy On the part of the Commission. We recommend the
maintenance and establishment of such industries within the walls of
Huntsville as may be necessary for the manufacture of clothing for the
convicts, and we recommend the manufacture of various products for
the institution that can be made by convicts-without 'a loss to the State.
We do not recommend the establishment of additional factories at
Huntsville, save, possibly, the rehabilitation of those institutions re-
cently destroyed by ﬁre. It might be proﬁtable, for instance, to rebuild
a small wagon factory with a capacity sufﬁcient to meet the demands
of the Prison System.
*The Mechanical Industries of the System.
*The mechanical industrial plants of the Prison System,
located principally at Huntsville and Rusk, in the opinion of

*This paragraph and the four para graphs next following were proposed in
the Central Committee by Senator McNealus as an amendment of this report,
and said amendment was adopted.
226
THE STATE PRIsoN SYsTEM.
your Subcommittee, ought to be abandoned with two minor
exceptions. They have been failures in management, from a
ﬁnancial standpoint, and of no material beneﬁt to the prison-
ers so far as developing in them a competency of occupation as
ﬁnished tradesmen or mechanics. The plants are out of date,
as a rule, in the matter of equipment of machinery, tools and
general accessories. Losses by ﬁre have further lessened their
utility. Your Subcommittee’s careful examination into these
Prison mechanicalindustries is convincing, that aside from the
making of clothing for the Prison System and the making
of shoes for not only the Prison System, but the general
institutions of the State, all these industries have been con-
ducted at a loss. The wagon factory, the furniture factory, the
machine shops, the foundries and other industries requiring the
labor of skilled workmen, to be proﬁtable to the System and of
beneﬁt to the prisoners, have not shown themselves a success.
They are far behind the times in every material respect, and
ought to be abandoned, in the opinion of your Subcommittee,
with the exception of the tailor shop and the shoe shop, as
above suggested. The total output of the shoe-making branch
of these industries amounts to approximately as high as $40,000
per year, but not beyond that ﬁgure as an average. The goods
turned out are of fairly good quality, and ofﬁcial statements
made to your Subcommittee indicate that the State institutions
using these shoes receive the same at a saving of about twenty-
ﬁve per cent below card rates of privately owned shoe furnish-
in g institutions outside the State, and at a net proﬁt of about
ﬁve per cent above cost of making them in the Prison.
Importance of Reform in Prison Management.
While dealing with this feature of the investigation, your
Subcommittee became impressed with the importance of a re—
form in Prison management by which the younger element of
prisoners should be segregated from the element known as the
hardened class of criminals. The moral atmosphere in which
they are now thrown- is not conducive to the reformation or
the betterment of men between the ages of twenty and twenty-
ﬁve years, and who usually, in this formative period of their
lives, are sentenced to terms of two to three years. Association
and the general inﬂuence of the hardened criminal class'has a
tendency to make worse men instead of better ones of this class
of prisoners. They leave their prison life worse than when
they begin it, both as regards their own welfare and the in-
terests of- organized society. Much testimony was taken along
the lines of reformation in this particular, and the serious at-
tention of the Legislature is called to this particular testimony.
Right here may your Subcommittee be permitted to suggest
THE STATE PRISON SYSTEM.
227
- land.
the views found in the testimony given by the Hon. John L.
Wortham, of Houston, a former Financial Agent of the Peni-
tentiary, before the Commission form of government for the
Prison. System was adopted.
A deplorable feature of the developments made by the in-
vestigations was the brutal and unjustifiable punishment some- ’
times inflicted by Prison System guards upon the helpless
prisoners under their control. Instances of whippings, strap-
pings, kickings, beatings and other brutal methods of punish—
ment were brought to the attention of the two Subcommittees
in such manner and from such circumstantial statements of
fact, as to leave no doubt that these unauthorized punishments
had been inﬂicted. Much testimony was taken, and reliable
Statements were made in corroboration of these incidents, which
will be found ﬁled with this report as a part of same. Your
Subcommittee feels that it is a barbaric system of punishment
to permit the hauling of prisoners upright by triangularly ar-
ranged chains fastened to their wrists, the apparatus connected
with these chains being operated by pulleys in prison house
ceilings, until the feet of the prisoners barely touch the ground,
and permitting this sort of suspension of the human body to
continue, sometimes for as long a period as two hours. In-
stances -of where prisoners were physically exhausted after this
punishment, their arms being in a semi-paralyzed condition
from lack of circulation of the blood, were speciﬁcally brought
to the attention of the co-Operating Subcommittees. Whip-
pings were reported to the two Committees where the law had
been ﬂagrantly violated in the matter of there being no phy-
sician present when the Whippings were inﬂicted, as required
by the State laws, and the rules and regulations of the Prison
System, as promulgated by the Board of Prison Commission-
ers. The worst and most numerous instances of these brutal
treatments of prisoners was found on what is known as the
Imperial Farm in Fort Bend County, near the town of Sugar-
It must be said in justice to the Board of Prison Com-
missioners. that the offending guards to the number of ﬁve were
promptly dismissed from the service of the Prison System by
otﬁcial action of the Board of Prison Commissioners, who ﬁled
sworn complaints with the county attorney of Fort Bend
County immediately upon knowledge of the transactions being
brought to their attention. A transcript of the proceedings in
connection with these cases, as obtained from the Prison rec-
ords, is ﬁled with this report, and the attention of the Legis-
lature is particularly called thereto.
Your Subcommittee feels that it is not improper here to
suggest that, in their opinion, two legitimate reasons only
exist for the establishment of prisons:
(1) To protect society against crime.
228 THE STATE PRISON SYSTEM.
(2) To reform and better the prisoner for a place in or-
ganized society, after his term of imprisonment shall have ex-
pired and he again becomes a free man.
Due consideration, of course, in prison life, should be given
to maintaining, and to improving, if possible, the moral, men-
tal, physical and spiritual condition of the prisoner. I Idleness
ought not to be permitted; the most useful occupations to bring
about the benefits here referred to should be carefully worked
out I and employed. These are fundamental principles and
process that ought to govern prison life, in the opinion of your
Subcommittee. Investigation, however, has forced it as a con--
clusion of your Subcommittee, that the real purposes of prison
life and management have been annulled in Texas penology.
Commercialism seems to have been the ﬁrst thought and prac-
tice in connection with the State’s Prison System. Efforts
have been made by succeeding administrations for a long term
of years to make a financial and industrial showing to the
credit of the System, largely to the overlooking of the reforms
and humanitarian practices here suggested. Your Subcom-
mittee feels that the Legislature of Texas is competent to
grapple with this feature of the State’s penology without fur-
ther comment in this report.
We recommend the inauguration of a better sanitary condition with
respect to the Huntsville Prison; we recommend a more efficient sewer-
age system at Huntsville, better ventilation of the prison cells and a
remodeling of the hospital at that place.
*Desimbility of New and M Odern Prison Plant.
*None of the Prison buildings, or any other of the properties
connected with the Prison System have the necessary facilities
for sanitation, medical treatment of prisoners, or sewage dis-
posal plants, so necessary to properly equip the institutions
for modern prison life. The buildings and other properties
generally of the System are old, antiquated, badly worn by the .
elements of time and weather, and practically obsolete for
prison purposes. Sewage disposal plants are unknown and
the refuse and ﬁlth from every part of the Prison System,
when drained from its source of origin, ﬂows into some Stream
or natural water course. For none of these bad conditions are
the Prison Commissioners, or their subordinate officials, to
blame, in the judgment of your Subcommittee. A new and
modern Prison plant and System is desirable to supersede the
present archaic one. '

*In the Central Committee this paragraph was oﬂ'ered by Senator McNealus as
an amendment of this report, and ‘same was adopted. -
THE STATE PBIsoN SYsTEM. 229
STATE FARMS .
At least seventy per cent of the convicts in the System are negroes
and Mexicans; about ﬁfty per cent are registered as having no trade
or profession I; about twenty per cent are registered as farmers and the
occupations of the remaining portion is divided among various occu-
pations. A very small per cent of them being skilled in any mechan-
ical pursuit. Then, it necessarily follows, that in order to keep them
employed, it is necessary that a large per cent of them shall be engaged
in some occupation that does not require the services of skilled labor,
and in meeting this condition the policy of the management has been
in recent years to employ most of the labor upon farms either owned or
leased by the State. It must be borne in mind that the man who tills
the soil feeds the world, and in view of war conditions as pertain to
our food supply do we especially endorse this policy, and recommend
that as far as practicable every able-bodied prisoner be employed in
the ﬁelds during thev period of the war at least.
It is our opinion that an ideal Prison System would be for the
State to own, say, two hundred thousand acres of good land in one body,
plenty of tillable land and pasture land with the main buildings located
near the center, with manufacturing industries limited to the consump-
tion of the inmates of the institution, requiring the old and maimed
to engage in horticulture and the raising of food stuffs for the other
prisoners; but we realize that it is impracticable now for the State to
undertake to establish an ideal system of this character, and in fact we
think it would be folly to undertake any radical change of the System
at this time. ‘
*Your Subcommittee recommends that, if the farming in-
dustry isto be continued on anything approaching its present
scale, the lands now owned by the State should be sold to pri-
vate parties for agricultural development by actual settlers, on
tracts of, say, from one hundred and sixty to two hundred acres ~
each. If the sixty-four thousand acres of land owned by the
State should be thus sold at an average of thirty dollars per
acre, the total revenue received therefrom would approximate
close to two millions of dollars. Much of the land would
probably bring more than thirty dollars per acre, as some of
it has been purchased at a much higher price on the part of
the State. In place of these lands that would be sold, there
should be purchased a large body of land, in a solid block,
same to be susceptible of growing a variety of crops in the line
of general agricultural products. The popular theory of
“diversiﬁcation” should be employed instead of committing
the State, as at present, to the restricted policy of growing
almost exclusively cotton and sugar cane. Under such an

*In the Central Committee this paragraph was offered by Senator McNealus as
an amendment of this report, and same was adopted.
230 THE STATE PRIsoN S-YsTEM.
agricultural system, the State’s Prison System could be man-
aged more humanely and more economically. The present sys-
tem of having the State’s Prison lands scattered Over a dis-
tance of six hundred miles, from the Red River to the Gulf
of Mexico, would be vastly improved upon. In the opinion of
your Subcommittee no economical system of Prison operation
could be worse than the one now carried on by the State.
Both the commercial industries and the agricultural interests
of the Prison System need a radical change.
We are of‘ the opinion that the change in our laws during the Camp-
bell administration were wise and in the end will prove beneﬁcial to
the System, yet we are now convinced that the change from the Old
lease system to our present system cost the Prison System thousands
of dollars. '
We are convinced that various experiments in our Prison System in
the past have contributed more to retard the success of the System
from a ﬁnancial standpoint than anything else, and we therefore warn
those in authority against future experiments.
It is our opinion that the majority of our convicts should be worked
upon farms, and that the farms should be as contiguous and as near
in the same locality as practicable.
We recommend the sale of what is known as the Shaw Farm on the
Red River in Bowie County, provided same is not sold at a loss to the
State.
It has been the policy of the Commission in recent years to lease a
large tract of land from private individuals and thereafter improve
same. We condemn this practice as being poor business policy, to clear
and improve lands owned by private parties when the State has unim-
proved lands of her own adjacent to improved land already owned by
the State.
*Your Subcommittee feels that the State is "‘land poor” in
connection with the Prison System. An interest-bearing debt
of approximately half a million dollars exists against the Shaw
Farm in Bowie County, the Eastham Farm in Houston
County, and what is known as the Ferguson Farm, in Madison
County. )‘lost of the other lands owned in the name of the
State and identiﬁed with the Prison System, are clear of debt,
but the State has under lease approximately thirty-two thousand
acres of land owned by private persons. Not more than ﬁfty
per cent of. this land is in a condition for cultivation, the re-
mainder, as a rule, being covered by timber of various kinds,
brush, woods and general undergrowth. Your Subcommittee
is of the opinion that it is bad business policy for the State to
engage in the business of leasing private lands on any terms,

*In the Central Committee this paragraph was offered by Senator McNealus as
an amendment of this report, and same was adopted.
THE STATE PRISON SYSTEM. 231
favorable or unfavorable, and then employ the labor of the
prisoners of the State to clear up these leased lands, making
them more valuable in price, and preparing them for a state
of cultivation, while it possesses, in State ownership, so many
thousands of acres of uncleared land that the same labor of
the State prisoners might better be employed in developing for
agricultural purposes. You will pardon your Subcommittee if
he indulges in slang, to the extent of giving it as his view, that
the State has been “stung,” in the matter of the policy of
leasing large bodies of land, clearing the same for private own-
ers and increasing its value to perhaps double or treble of
what it was before the State leased the same. Lands that
would not sell for ten dollars per acre before this Prison labor
had been employed upon them, to improve them in the manner
here suggested, have carried option clauses in the lease to the
State, to be sold to the Prison System at as high as ﬁfty dol-
lars per acre. Your Subcommittee need not indulge at fur-
ther length upon this unfavorable situation for the State, in
the matter of leasing lands for the purpose detailed herein.
We recommend the improvement of the State’s land hereafter, and
if additional lands be necessary, that the same be purchased, and that
such purchases be as near as practicable ‘to land already owned by the
State.
We believe that hereafter it should be the policy of the Commission
to especially emphasize farming industries of the Prison System, and
that the farming industries be made the primary occupation of the
convict, and that all other industries in the System be incident to and
for the beneﬁt of the farming industry. It is true that the Prison
System as a whole has lost money in recent years, but this is not be-
cause of a failure of the farming industries. Many things have con-
tributed to the deﬁcit in our Prison System in recent years; some of
these are as follows:
The change from what is known as the old lease system to the present
system; some two or three successive overflows in the Brazos bottom;
one or two freezes which destroyed the cane crop; one or two West
Indian hurricanes; boll weevil; drouth; and a number of ﬁres in the
System, all of which were unavoidable on the part of the management.
These calamities coming as they did are unprecedented, and it is not
probable that many of the calamities mentioned will again occur within
- the next several decades.
We are ﬁrmly of the opinion that if the Prison System had adopted
the farming industry as its principal industry some forty years ago,
and had strictly adhered to this industry, that if the Prison at
Rusk had not been established and no investments made in the iron
industry; that if there had been no large expenditure of money in
manufacturing industries at li'luntsville, Texas, and that all industries
there had been limited solely to the needs of the convict, and the affairs
232 THE STATE PRISON SYSTEM.
of the System otherwise conserved, we would, today, have had an ideal
Prison System, free of debt and in all respects self-sustaining.
With respect to leased land, we wish to advise that heretofore it has
been the policy on the part of the Commission to lease farming lands,
contracting to pay ﬁve dollars per acre for all land except cane land,
which leased for six dollars per acre, with an option to pay one-fourth.
of the crop, said option to be exercised about the ﬁrst of August of
each year. '
We ﬁnd that the Commission during the year 1917, on or about the
ﬁrst day of August, elected to pay one-fourth of the _crop in many in-
stances. We are forced to condemn this, for the reason that the Com-
mission knows, ‘or could have known by ordinary diligence, that the
cotton crop was practically made on or about the ﬁrst day of' August,
last, and cotton at that time was selling for ‘about eighteen cents mid-
dling; by electing to pay a portion of the crop, the Commission, in
many instances, is paying about thirty dollars per acre instead of six
dollars, or a net loss to the State of twenty-four dollars per acre.
The Commission explained this matter by saying that the lessees had
heretofore lost money in ‘many instances, and that they were entitled
to a portion of the crop, and it was further contended by a part of the
Commission, that they were unable to approximate on the ﬁrst day of
August the amount of cotton that would be grown; but we are inclined
to disagree with the Commission on both of these contentions. The
Commission. should always look to the interests of the Prison System
to the exclusion of every other consideration.
The Woman’s Farm near Huntsville is practically worthless, and will
not produce anything of value except peanuts and sweet potatoes. We
would recommend that the women convicts be removed to a more de-
sirable location and be placed on a farm which is productive; but we
especially recommend that the State retain possession of all of its other
properties except the Woman’s Farm and the Shaw Farm, heretofore
referred to. ‘
*Necessity for a Reserve Fund.
*There are approximately 3700 prisoners in the Prison Sys-
tem of Texas. About 3200 of these are employed on the farms.
With the assurance of good crop results every year, on all the
farms, with the entire 78,000 acres of land under a state of
intensive cultivation, it is probable that the Prison System
would be self-supporting; but this intensive. cultivation condi-
tion does not exist; and it cannot exist, under the present sys-
tem for many years to come and after the outlay of millions of
dollars of the people’s money. Good business judgment would
suggest that it is eminently desirable that the Prison System
should have a’ reserve fund continually on hand, in the State

*In the Central Committee this paragraph was offered as an amendment of
this report by Senator McNealus, and same was adopted.
THE STATE Parson SYSTEM. 233
Treasury, of not less than one million of dollars, that it might
be prepared to meet any crop adversity or other emergency.
The Prison authorities could then go into the markets and be
prepared to protect themselves and the System in the making
of purchases that are absolutely necessary for the System’s
welfare. This reserve fund cannot be obtained and relied upon
as a permanency if the money that is made in a good and ab-
normally favorable year shall be spent in the purchasing of
more lands from private individuals anxious to sell, and at
prices ﬁctitiously high, because of the advance in all lines of
commodities as a result of the war. Land values will have to
fall with other values when normal times of peace shall come.
Without a reserve fund, as here suggested, your Subcommittee is
impressed with the idea that it will not be long before the
Prison System will again be showing a deﬁcit instead of a sur-
plus, and that the Legislature will again have to be called
‘upon to take from the public treasury tax money from the cit-
izens of this State to meet the necessity for the paying off of '
the Prison System’s debts.
*Purchase or Sale of Lands by the Prison Commission Should
First Be Authorized by the Legislature.
*In view of the observations and developments obtained by
your Subcommittee, during the long and earnest effort to in-
vestigate the affairs of the Prison System, particularly the
laud-holding portion of it, your Subcommittee feels justified
in making the recommendation that a change is absolutelynec-
essary in the authority existing for the purchase or sale of
lands in the Prison System. In the opinion of your Subcom-
mittee, it is not a wise provision that this power of purchase
and sale of Prison System lands should be left exclusively in
the hands and to the judgment and the discretion of the Board
of Prison Commissioners and‘the Governor of the State, with-
out any power of review or ﬁnal endorsement by the legislative
branch of the government. The recommendation is here made
that, in future, if farming is to be conducted as a part of the
Prison System, purchases of additional lands or the sale of
lands now held in the Prison System, should receive the en-
dorsement of the Legislature before ﬁnal purchases or sales
shall be made.

*In the. Central Committee Senator McNealus offered this paragraph as an
amendment of this report. and same was adopted.
234 THE STATE PRIsoN SYSTEM.
CONVICTS—TREATMENT, CONDITION, EMPLOYMENT, DISCIPLINE, ETC.
The average number of convicts in the Texas Prison System is about
3750. The convicts are distributed, about 450 at Huntsville; about 50
at Rusk; and the remainder on the various farms and leases.
Convicts are fairly well housed and fed and provided with the neces-
sities of life. They have fairly suﬁ‘lcient medical attention, hospital
service, and. there is at Huntsville a resident Prison Chaplain and two
traveling Chaplains. Religious services are held at the Huntsville
Chapel every Sunday, and religious services are held at intervals at
the other Prisons.
About ten per cent of the convicts are either maimed, decrepit, in-
sane, or otherwise permanently disabled so as to render them non-
productive.
The Wynne Farm, situated near Huntsville, consists of about two
thousand acres of sandy land, about ﬁve hundred acres in cultivation.
There are located on an average about .175 convicts and 15 guards at
this place. Many of these convicts have tuberculosis, and all of them
are disabled more or less from sickness. They are given special diet
and treatment, particularly of milk and eggs, and are under the reg-
ular care of a physician. A great many of the inmates at this place
improve and the death list is exceedingly low.
*On the Wynne Farm are located the tuberculars of the
Prison System. There are something like twenty patients on
this farm afﬁicted in various stages with tuberculosis. This is
not a proper locality, and proper conditions do not exist for
persons afflicted with this malady. Climatic and atmospheric
conditions in East Texas, because of fogs ‘and general humidity
at many seasons of the year, operate against the possible or
permanent relief for the afflicted, if any serious advance has
been made by the disease. Your Subcommittee would recom—
mend that steps be taken by the Legislature to have a branch
sanitarium established near San Angelo or Carlsbad in con-
nection with the tubercular sanitariums now conducted by the
State in that part of West Texas. In commenting on and call-
ing the attention of the Legislature to these unfavorable con-
ditions of Prison life for the insane and tuberculars and the
sick contingents of the Prison System generally, it is only just
and fair to state that the medical department of the Prison Sys—
tem is in nowise to blame for the unhealthful or unsanitary
conditions existing. It must be said to the credit of the phy-
. sicians and other health oﬁicials of the System, that so little
sickness has been found in the Prison System. Intelligentand
competent attention must have been given to keep the death
rate and sick rate down to such a minimum as was observed in

*In the Central Committee this paragraph was offered by Senator’McNealus as
an amendment of this report, and same was adopted. '
TIIE STATE Pnrsox SYSTEM. 235
these co-operating Committee investigations. The physicians
and health authorities are handicapped by old and obsolete
buildings and an insufficient equipment of modern facilities
and in struments.
Our investigation leads us to the conclusion, that as a whole the
convicts are fairly well treated. However, we are inclined to the opinion
that heretofore it has been the policy of the Commission to make a
ﬁnancial showing at any cost and without due regard to the prisoners.
We are of the opinion that a convict should be treated humanely, that
he should be fed plenty of wholesome food, that he should be required
to work a reasonable number of hours during work days, that his cloth-
ing should be adequate and that his sleeping quarters should be sani-
tary and comfortable. We are of the opinion that there should be night
schools and opportunities given to educate the convict who desires to
avail himself of the privilege, and that they should be encouraged
along this line.
*Complaint came to your Subcommittee about there being
no schools in the Prison System for the education of the pris-
oners, as required by law. The Board of Prison Commissioners
very candidly admitted the absence of schools and educational
facilities. They gave as their reason, that up to the time of
the harvesting of the crops of 1917, the System was without
financial resources with which to employ teachers and pay them
for their services. They also gave the information that there
is strong opposition among many of the prisoners to being com-
pelled to study. Your Subcommittee, regardless of these em-
barrassments of the past, recommends that a strong enforce-
ment of the laws concerning Prison schools should be exacted
and that sufficient funds to meet the necessary expenses be
provided.
We believe that the law should be enforced with respect to the segre-
gation of the young criminal from the older and more hardened crim-
inal, and that the young boy should, as far as practicable, be worked
in some manufacturing industry to the end that he may be taught a
trade. We do not think that the Prison System should be made into
a Chautauqua.
The Penitentiary as a reformatory will always be a failure, and the
best that can be done is to give convicts humane treatment and give
them such advantages as they will accept.
*In the opinion of your Subcommittee, the law concerning
punishment of guards and others who mistreat prisoners. is
fatally defective and should be amended. After the Prison
Comn'iissioners have ﬁled sworn complaints with the county

*In the Central Committee Senator M'cNealus offered this paragraph as an
amendment of this report, and same was adopted.
236 THE STATE PRISON SYSTEM.
attorney,-the spirit of the law is, that early trials shall be given
the accused persons in the county court; but no evidence was
presented to your Subcommittee to Show that any punishment
whatever has been meted out by the courts in any of the cases
of the dismissed guards, against whom charges had been ﬁled.
The Board of Prison Commissioners state that they are helpless
after having ﬁled the complaints with the county attorney;
that he, in his discretion under the law refers the cases to the
grand jury for investigation and disposal. These grand juries
do not meet at close intervals in Fort Bend County, and as
a consequence ‘the cases above referred to become old and prac-
tically overlooked. As a rule, little evidence can be produced
before grand juries as to prisoners who have been mistreated.
The prisoners have no friends to appear for them and the
guards are automatically enabled to defy the law and the
courts. Your Subcommittee has no further comment to make
upon this disagreeable feature of the investigations, further
than to express the hope that some‘legislation may be enacted
to better protect the prisoners who have to work under guards
that, as a rule, have little discretion, little reﬁnement of feel-
ing, and are short, as a rule and a class, on intellectuality and
mental force.
Our investigation further leads us to believe that at times convicts
are not furnished with a sufﬁcient amount of food, and that very often
their clothing is inadequate; and, as a rule, we found the bedding and
sleeping quarters of the Prison farms in poor and unsanitary condi-
tion, especially did we ﬁnd the bedding inadequate in .many instances,
and we recommend especially that the Commission hereafter give more
attention with respect to the food, clothing, bedding, etc., of the convicts.
Our investigation leads us to the conclusion, that the general con-
ditions of what is known as the Imperial Farm at Sugarland are bad.
We received more complaints, and there were more visible evidences of
irregularities on ‘this farm than from the entire System combined. We
found diseased patients on this farm that should have been on the
Wynne Farm. We are of the opinion that the ‘irregularities existing
on this farm are due to the management, and we suggest a change be
made in the manager and the employes on this farm.
We are constrained to believe that in some instances the Commission
has knowingly disregarded the law, and with respect to this we advise,
that'her'eafter the Commission adhere strictly to the law, for we believe
that by doing so greater results will be accomplished in the end. The
Prison System should not be used as a political football to further the
interest of any administration. It Should not be the policy of the
Commission to make a ﬁnancial showing, but on the contrary the in-
stitution should be run along business lines, keeping in mind the in-
terest of the State, the protection of the taxpayer, and the humane
treatment of convicts.
THE STATE Person’ SYSTEM. ' 237
*The Criminal Insane.
*A most deplorable feature of Prison life at the Main Prison
in- Huntsville was developed by the co-operating Committees’
investigations concerning the criminal insane. It looks almost
like a crime against civilization and humanity for the State of
Texas to permit twenty or more violently insane prisoners——
white men, negroes, Mexicans and others—to be conﬁned in
one large cell, in the same prison house with prisoners who
are sane. Your Subcommittee cannot here attempt to de-
scribe the emotions, or the judgments, that force themselves
in the human mind, when this feature of Texas criminal life
‘ is taken into consideration and brought home to one’s own eyes.
These criminally insane persons ought to be segregated from
‘the general prison life. If a hospital for the criminal insane
cannot be developed at one of the asylums now established in
the State, where proper medical treatment by specialists and
" alienists can be provided, your Subcommittee is of the opinion
that a practical solution, at least temporarily, might be made,
by providing a temporary asylum, properly equipped and with
proper medical staffs, on the large properties at Rusk that
have been abandoned for prison purposes and are to be con-
verted into an asylum for insane negroes. There is an abun-
dance of ground and a large amount of material onrthis part
of the Prison plant that could be used to provide a temporary
habitation, as here suggested, segregated absolutely from the
proposed negro asylum. This matter of the criminal insane
situation at Huntsville is most seriously called to the attention
of the Legislature.
SUGAR INDUSTRY.
The sugar industry, like many other industries in the Prison System
of our State, has never paid for the initial investment. We have, on
the Clemens Farm, a sugar mill in fairly good condition. We also
have, on the Harlem Farm, a sugar mill which has not been operated
for some time. Both mills represent an investment of approximately
one million dollars. It would not be possible to sell these mills at the
present time for anything like the original investment.
The State has a sugar contract with the Imperial Sugar Company,
which represents an annual loss to the State. This contract will not
terminate for some eight or ten years. -
We recommend the operation of the sugar mill at Clemens Farm on
a small scale each year for the purpose of manufacturing sugar for the
System and the manufacture of sugar from all cane available. We
recommend that the sugar mill on the Harlem Farm should be pro-
tected and kept intact for the present, but that same be not operated.

*In the Central Committee this paragraph was offered by Senator McNealus as
an amendment of this report, and same Was adopted.
238 THE STATE Parson SYSTEM.
INDETERMINATE SENTENCE LAW.
The theory of the Indeterminate Sentence Law is, that the duration
of the convict’s conﬁnement is dependent, in a manner, on his own
conduct. The hope that it invites that his time may end short of the
maximum term is intended as an incentive to reformation, but it ap-
pears that in the enactment of this law it was so drawn as to be inop-
erative, and we are informed that the Attorney General construes the
law as requiring the convict to serve the maximum penalty.
We recommend the amendment of this law to conform. to the spirit
of same, or else that the law be repealed. The power that is given
the Prison Commission to give paroles and recommend pardons is in-
tended to operate in favor of the reform of the convict and to promote
obedience and discipline.
BOARD OF PARDON ADVISERS.
Under our Constitution, the Governor alone is vested with the pardon
power. For the purpose of aiding the Governor in passing upon ap-
plications for pardons, the Board of Pardon Advisers was established.
Heretofore, various Penitentiary Investigating Committees have recom-
mended the repeal of the law creating the Board of Pardon Advisers,
and the transfer of its powers to the Prison Commission. This has
been done in some States. Some of the Prison Commission testiﬁed
that it might be well to transfer this power to the Commission, while
others disagreed in this respect.
We quote the following from the Report of the Joint Committee of
1913, pages 2-9-30: .
“The Committee is ﬁrm in the belief that the hope of reward
exerts a better disciplinary inﬂuence than the fear of punish- '
ment; that equality in the imposition of sentence, uniformly
fair treatment in the matter of credits on terms of service, to-
gether with humane treatment, will secure the best results in
the course of time. We would provide liberal credits on time
of sentence for good conduct, and heavily penalize vicious con-
duct. We would establish the policy of granting pardons on a
merit basis. Once you give the convict body to know the
State punishes every man with equal justice; that the man
without inﬂuence, friends, or money can secure a pardon as
quickly as a man of political inﬂuence and personal means of
wealthy friends, and you will have introduced into the System
one of the strongest possible forces leading to discipline, and
a spirit of co-operation with the prison management.”
After giving this matter full consideration, we fear that if this power
was placed in the hands of the Commissioners it might not be for
the best interest of the convict under our present system. The Com-
mission has a right, and do, in many instances, recommend the par-
doning of many convicts; and we think it better that the pardoning be
determined by an independent- and distinct tribunal; hence, we recom-
THE STATE PRISON SYSTEM. 239
mend no change at the present time with respect to the Board of Pardon
Advisers.
PENITENTIARY LAW.
Under the present law the Prison Commission are required-to reside
at Huntsville. There is comparatively a small portion of the property
of the System located at Huntsville, and a large portion of the property
of the System is remote from Huntsville, and Huntsville is difficult
of access by rail. There is no good reason why all the Prison Com-
missioners should be required to reside there and we advise the repeal
of this requirement.
Under our law, the Prison Commission is given a very broad latitude.
Article 6183 is as follows:
“The Prison Commission shall have the power to purchase,
or cause to be purchased, with such funds as may be at their
disposal, any lands, buildings, machinery, tools or supplies for
the beneﬁt of said Prison System, and may establishsuch fac-
tories as in their judgment may be practicable and that will
afford useful and proper employment to prisoners conﬁned in
the State Prison, under such regulations, conditions, and re—
strictions as may be deemed best for the welfare of the State
and the prisoners, it being the purpose of this title to clothe
said Board of Prison Commissioners with all power and au- '
thority necessary for the proper management of the Prison
System of this State.”
Articles 6184.- and 6185 give the Commission almost unlimited power
with the consent and approval of the Governor to purchase real estate
for the System, stipulating only that the purchase price shall not
become a personal liability against the Prison Commission of the State,
but shall be a lien upon the land; and for a long time it has been the
policy of the State to give the Penitentiary authorities broad powers with
reference to making contracts, purchase of property, etc., and in pursu-
ance of this policy, they have built railroads, established manufacturing
industries, investing many hundreds of thousands of dollars which have
not only been a charge against the System, but have resulted in loss
of returns from the investment and wrought havoc with the institution.
This is the main reason, as heretofore indicated, of the deﬁcit that
has heretofore existed in our Prison System. This policy should be
absolutely abandoned and the Legislature should make a law requiring
that before the State can purchase or sell any real estate, or before
they can undertake the erection of any manufacturing industries on a
broad scale, they must ﬁrst have the consent of the Legislature.
EMPLOYMENT AND SALARIES OF GUARDS.
We are of the opinion that the law providing for the salaries of
guards should. be amended so as to authorize the Warden or Farm
Manager in employing the guard to name the salary of each guard by
and with the consent of the Commission. That the salaries of the
240 THE STATE PRISON SYSTEM.
guards should be scaled from a minimum of, Say, twenty-ﬁve dollars
per month, with a maximum of, say, seventy—ﬁve dollars per month.
We believe that Such a law would tend to elevate the standard of the
guard. Many of the evils in our Prison System are due to the character
of the guards in the System. More attention should be given to the
moral and general efficiency of the guards of the System, and the best
results cannot be Obtained until this is done.
SENDING PRISONERS TO HUNTSVILLE.
The law requiring all prisoners ‘to be ﬁrst Sent to Huntsville, and
from there assigned to various sections of the Prison System to which
they are to be used, is absolute folly‘, and entails considerable expense
of transportation which could easily be saved by a modiﬁcation of the
law. 1 '
HOURS OF LABOR.
We are of the opinion that the law is violated with respect to the
hours of laboron the farms and believe the Commission should specially
adhere to this provision of the law.
*TUBERCULOSIS COLONY.
*The tubercular convicts are located on what is known as the' Wynne
Farm near Huntsville, ‘and apparently these convicts have done exceed-
ingly well. It is reported, upon what is considered reliable authority,
that the death rate is no greater there than at the State Tubercular
Sanitarium at Carlsbad, Texas, and, therefore, we recommend no change
with respect to the tubercular convicts at this time. ‘
DISCIPLINE AND PUNISHMENT.
Article 6208 of the Revised Statutes reads in part as follows:
“In order that Prison discipline may be enforced, the Prison
Commission may adopt such modes of punishment as may be
necessary, such punishment being always humane; and placing
prisoners in stocks shall be prohibited. Whipping with not
exceeding twenty lashes on the bare rump and thighs may be
resorted to with prisoners of the third class, who cannot be
made to observe the rules by milder methods of punishment.
‘ The strap to be used must be of leather, not over two and one-
half inches wide and twenty-four inches long, attached to a
wooden handle. No convict shall be whipped until the same
has been authorized by at least two members of'the Prison
Commission upon their written order, and such order so issued
Shall be executed only in the presence of the prison physician.”
This article also contains other regulations with reference to the
keeping of records, etc.
Our investigation leads us to the conclusion that the mode of pun-
ishment of the convict in the Penitentiary in recent years has not at

*See in this connection amendment adopted by the Central Committee, as pro-
posed by Senator MeNealus, page 234.
THE STATE Pnrsox SYsTEM. ‘241
‘all times been in conformity with the foregoing statutes. The punish-
. ments have been inﬂicted, not in accordance with the law. The mode
of punishment in our Prison System known as “placing the convicts
on the chains,” in our opinion, is not authorized by law. The same is
inhuman, injurious to the health of the convict, and should be discon-
tinued. We especially recommend that the law with respect to the
punishment of convicts be rigidly enforced.
Our investigation discloses that during recent years there have been
no mutinies of consequence; that the Commission has had but little
trouble in controlling convicts with the means of punishment prescribed
by law. It is true that in remote cases there have been violations of the
law on the part of those in authority. The convicts have been whipped
and otherwise punished without lawful authority; that in a few in-
stances guards have maliciously attacked the convicts apparently with-
out provocation, but we further ﬁnd that where these matters were
brought to the attention of the Commission, the Commission usually
acted promptly, and for the best interest of the convicts.
Our conclusion is, that the law relating to the punishment of the
convicts requires no amendment.
MANAGEMENT OF THE PENITENTIARY.
The law- covering the Prison System was passed in 1910 and since
the enactment of the law, Section 58 of Article 16 has been added to
the Constitution, which reads in part as follows:
“The Board of Prison Commissioners, charged by law with
the control and management of the State Prisons, shall be
composed of three members appointed by the Governor, by and
with the consent of the Senate, and whose term of office shall
be six ,years.”
The Joint Legislative Committee of 1913 recommended that a Gen-
erel Manager of the Prison System should be appointed by the Prison
Commission and the Governor and that the duties of the Prison Com-
missioners should be modiﬁed so as to correspond in substance with
those of a board of directors of a private corporation, and in response
to this recommendation the Thirty-third Legislature passed an act in
accordance with such recommendation, but same was vetoed by the
Governor. '
The Senate Investigating Committee of 1915 again made practically
the same recommendation, but no legislative action has ever been had in
~ this respect.
The Commission themselves appeared to be divided upon the ques-
tion as to whether or not it would be wise to enact such a law, and it
is by no means clear to us as to whether or not it is absolutely essential
that such a law should be enacted; however, it might be advisable to
enact such a law, but We do not here so recommend, and leave the
matter to the discretion of the Legislature.
242 ' THE STATE PnrsosT SYsTEM.
*Employment of aGen-eml Manager Recommended
*Taking the general scope and sphere of the investigations
made by your Subcommittee in co-operating with a similar
committee from the House of Representatives, the conclusion
is ‘here reached that the present form of commission govern-
ment for the Prison System ought to be superseded by some-
thing approaching, in. all its practicable details and responsi-
bilities, what is commonly known as the “one man system.”
The present Board of Prison Commissioners, in the opinion of
your Subcommittee is doing about as well as any board could
do, under the present laws and regulations, to operate a com-
mission form of government for the System. There are seri—
ous defects in this commission management. Divided author-
ity and divided responsibilities are clearly apparent. The man-
agement of the General System is subdivided in such manner
that one Commissioner takes one part, one another part, and
the remaining third member still another part. Good business
methods and the best results desired cannot be obtained, in
the opinion of your Subcommittee, under this divided author-
ity and divided responsibility regimé. It is here fully recog-
nized that the Board of Prison Commissioners are constitu-
tional ofﬁcers and cannot be disposed of by legislative action,
but the powers and duties and compensation and general status
of the Board of Commissioners can be controlled by legislation.
It is here recommended that the Board of Prison Commission-
ers be limited in their operations and changed from a man-
agerial board to an advisory board, who shall have the power
to employ a General Manager of competent qualiﬁcations, under
a merit or civil service system, to take general charge of the
affairs of the Prison System, being personally responsible and
having personal authority over managerial matters. This
would bring about a responsibility, official in all things, con-
nected with the Penitentiary affairs.
It is our opinion that the present management of the Prison System
is free from graft and questionable transactions. We believe that the
Commission is endeavoring to honestly and efficiently administer the
affairs of the System, notwithstanding that errors and mistakes have
been made.
We believe that the System generally is in good condition; that the
present law is by far more preferable than the old lease system, and
we believe that it would be a wise policy to not adopt any radical change
in the System.

*In the Central Committee Senator MeNealus offered this paragraph as an
amendment of this report, and same was adopted.
THE STATE ParsonT SYSTEM. 243
THE S. S. PERRY CLAIM.
The Regular Session of the Thirty-ﬁfth Legislature granted to S. S.
Perry of Brazoria County the right to sue the State for damages re-
sulting from the failure of the Prison Commission to carry out its con-
tract with him in pursuance of said act, and Perry has sued the State
of Texas for $16,000.
The Attorney General’s Department had a special investigator de-
tailed to get information with reference to this matter and has pro-
pounded interrogations to various witnesses, and after a thorough in—
_ vestigation into this matter the Attorney General’s Department has
reached the conclusion that Perry was damaged approximately $12,000.
It is understood that this claim can be settled for $8000; whereas, it
is the opinion of the Attorney General that if said suit is tried, it will
result in judgment for Perry in a sum of not less than $8000, and
probably he will be able to recover $16,000.
In view of the foregoing, we recommend the payment of the claim
on the basis of $8000.
ABOLISH POSITIO}.T OF TRAVELING SALESMAN.
When the various manufacturing industries were being operated at
Huntsville, a traveling salesman was necessary, but since the Commis-
sion has practically abolished the policy of making articles for the
general trade, a traveling salesman is no longer necessary, and we
recommend the abolishing of same.
Our investigation leads us to the conclusion that the Prison System,
like every other department of our government, is controlled largely by
politics, and this accounts for the many failures of the System in the
past. We would especially recommend the civil service for the Prison
System. '
R 6 com m an (Zarti one.
*We recommend-that the Prison Commissioners of Texas be
compelled to return to the State all money paid J no. B. Moore
and W. G. Love as attorneys representing the Prison Com-
mission contrary to the laws and the Constitution of Texas.
It is hereby recommended that John H. Bickett, Sr., W. B.
Dulaney and W. G. Pryor, each and all Prison Commissioners
of the State of Texas, he immediately removed from their re-
spective ofﬁces, said removal being based on the violation of
Article 6179 of the Revised Civil Statutes of 1911, and an
utter disregard for other and important laws of the State, and
the failure to comply with the Prison laws of the State of
Texas.- .
It is hereby recommended that Dan Crow, manager of the
Imperial State Farm, be immediately removed from that posi-
tion, said removal being based upon the grounds of incom-
petency, and the violation and disregard of the Prison laws.

*In the Central Committee Mr. Holaday offered this paragraph and the ﬁve
paragraphs next following as amendments to this report, and same were adopted.
24% THE STATE PRISON SYSTEM;
It is hereby recommended that W. M. Ellis, Warden of the
Rusk Prison, be immediately removed from that office upon
the ground that he is incompetent to hold .that position, that
he is morally unﬁt to hold that position, and that he has vio-
lated the law of the State relative to converting the State’s
property and the State’s convicts to his own use contrary to
the law.
It is hereby recommended that H. B. Gambill, the steward
at the Huntsville Penitentiary, be removed from that position,
said removal being based upon the fact that he unlawfully is-
sued out the provisions of the convicts to ofﬁcers of the System,
and it is hereby recommended that J'. I. Martin, assistant stew-
ard of the Huntsville Prison, be removed for the same reasons.
It is hereby recommended that the guard by the name of
Finley, which guard is employed at Camp N o. 3 on the Im-
perial State Farm, be immediately removed from the service,
said guard being incompetent and temperamentally unﬁt for
that position.
SUMMARY OF RECOMMENDATIONS OF THE PRISON SYSTEM, BY HON.
F. O. FULLER.
Brieﬂy stated, our recommendations are as follows:
The disposal of all of the Penitentiary interests at Rusk.
The sale of the State Railroad, extending from Rusk to Palestine.
The limiting of manufacturing industries .to the actual needs of
convicts in. the Prison System.
The inauguration of a better sanitary condition with respect to the
Huntsville‘ Prison, and the remodeling of the hospital at that'place.
We recommend that the farming industry be made the principal
industry of the System and that all other industries be incident thereto.
We recommend the sale of the Shaw Farm.
We recommend that the Commission discontinue the policy of im-
proving leased lands, and that hereafter the State’s lands be improved,
and that if additional lands be necessary, same be purchased.
We recommend that the Commission use better judgment in exer-
cising their lease option. ‘
We recommend the sale of the Woman’s Farm near Huntsville, and
that the women be placed on a more desirable location and on a farm
which is productive.
We recommend the encouragement of convicts to study and the estab-
lishment of night schools for all those who will avail themselves of
this privilege. '
We recommend that the welfare of the convict be considered and that
it should not be the primary object of the Commission to make a
ﬁnancial showing at any cost. . . -
We recommend a more humane treatment of convicts.
We recommend the segregation of the youngcriminal from the older
THE STATE PRISON SYSTEM. . 245
and more hardened criminal, and that the boys should be worked in
manufacturing industries to the end that they may be taught a trade.
It is essential that the convict at all times be furnished with a
sufficient amount of food and that he have adequate clothing and proper
sleeping quarters. ’
We recommend that the Commission give special attention to the
general conditions prevailing upon what is known as the Imperial Farm
at Sugarland, to the end that same may be materially improved.
We recommend the operation of the sugar mill on the Clemens Farm,
and the conservation of the mill on the Harlem Farm.
We recommend prohibiting the sale or purchase of real estate and
industrial establishments without the consent of the Legislature.
We recommend the elimination of politics from the System and the
- substitution of civil service.
We recommend the amendment of the Indeterminate Sentence Law to
conform to the spirit of same, or else that the law be repealed.
We recommend the payment of the Perry claim.
We recommend the abolishment of the traveling salesman.
We recommend that the Board of Pardon Advisers remain intact.
We urge a more strict compliance with all of the law pertaining to
the System.
Respectfully submitted,
(Signed) F. O. FULLER,
Chairman House Subcommittee No. 2, Investigating
State Penitentiary.
Austin, Texas, January 21, 1918.
REPORT OF HON. J. C. McNEALUS.
To the Hon. Ed W estbroolc, Chairman of the Senate Committee In'ves-
tigating State Departments, Institutions, Commissions, Properties,
Etc.
MY DEAR SIR: Your Subcommittee No. 2, to whom was assigned
the duty of making investigation, recommendations and reports on the
Prison System of the State, has performed that service to the best of
the ability of the Subcommittee, taking into consideration that the in-
vestigation was made under the diﬁiculties ‘of winter weather, with
unfavorable conditions of roads and travel. All of the Prison System
properties that it was practicable or necessary to visit and inspect were
given as much consideration and as much time and careful study of the
Prison conditions as it were possible to devote to them.
Your Subcommittee co—operated as extensively and as energetically as
.it were possible to do, with a similar Committee from the House of
Representatives, composed of the Hon. F. O. Fuller, Speaker of the
House, and the Hon. Frank Holaday,'a Representative in that body.
On practically all of the important matters concerned, your Subcom-
mittee believes that the two committees are a unit in their recommen-
dations, suggestions and general report. On some of the minor details,
246 THE STATE PRISON SYsTEM.
and perhaps on some of the important features of the Prison System, a
difference of opinion may exist, but in the main the two committees
are in harmony of thought and opinion concerning conditions and the
administration of the State’s Prison System.
Your Subcommittee feels justiﬁed, in view of the industrious and
earnest investigations made, in giving it as the opinion of your Sub-
committee that the Prison System is grounded badly for the best in-
terests of the people of Texas and for the humanitarian and reform-
atory treatment of the prisoners of the State. The System is funda-
mentally wrong, in the opinion of your Subcommittee, and it would be
unreasonable for the public, or for any individual, to expect good results
to come from a system so clearly bad and undesirable.
Estimates of the property interests that the State has involved in
the Prison System vary widely. ‘Some estimates value the agricultural
and mechanical industries and general material interests of the Prison
System as high as ten millions of dollars, ranging downward from that
sum to a minimum sum of six millions. Perhaps the largest holdings
of the State consist in the ‘ownership of 56,000 acres of land, perhaps
so much as ﬁfty per cent of it being under active cultivation. Your Sub-
committee cannot conscientiously say that this is under intensive or
intelligent cultivation. Your Subcommittee does not wish to be under-
stood as criticising the management of the Board of Prison Commis-
sioners, excepting in what should be regarded as minor matters. What-
ever criticism, in a broad sense, is here indulged in, will be applied to
the System, and not to the general administration of the Prison affairs
of this State.
LANDS OWNED AND LEASED BY THE STATE.
The lands owned by the State constitute sixteen separate units, ex-
tending in scattered or disconnected order from the corner of the States
of Texas, Arkansas and Oklahoma, in Bowie County, near Texarkana,
' downward across the State to the Gulf of Mexico. What is known as
the Shaw Farm is the northernmost unit, and what is known as the
Clemens Farm is the southernmost unit, owned by the State. The Be-
trieve Plantation, a leased property, extends still further south, to within
eight or nine miles of the town of Ereeport, on the Gulf Coast.
Your Subcommittee feels that the State is “land poor” in connection
with the Prison System. An interest-bearing debt of approximately
half a million of dollars exists against the Shaw Farm in Bowie County,
I the Eastham Farm in Houston County, and what is known as the Fer-
guson Farm, in Madison County. Most of the other lands owned in
the name of the State and identiﬁed with the Prison System are clear
of debt, but the State has under lease approximately thirty-two thousand
acres of land owned by private persons. Not more than ﬁfty per cent
of this land is in a condition for cultivation, the remainder, as a rule,
being covered by timber of various kinds, brush, woods and general
undergrowth. Your Subcommittee is of the opinion that it is bad
business policy for the State to engage in the business of leasing private
THE STATE PRISON SYSTEM. 247
lands, on any terms, favorable or unfavorable, and then employ the
labor of the prisoners of the State to clear up these leased lands, making
them more valuable in price, and preparing them for a State of culti-
vation, while it possesses, in State ownership, so many thousands of
acres of ancleared land that the same labor of the State prisoners might
better be employed in developing for agricultural purposes. You will
pardon your Subcommittee if he indulges in slang, to the extent of
giving it as his view that the State has been “stung,” in the matter of
the policy of leasing large bodies of land, clearing the same for private
owners and increasing ‘its value to perhaps double or treble of what
it was before the State leased the same. Lands that would not sell
for ten dollars per acre before this prison labor had been employed upon
them, to improve same in the manner here suggested, have carried option
clauses in the lease to the State, to be sold to the Prison System at as
high as ﬁfty dollars per acre. Your Subcommittee need not indulge at
further length upon this unfavorable situationiv for the State in the
matter of leasing lands for the purpose detailed herein.
Your Subcommittee considers this to be an appropriate place at
which to incorporate in this report a statement of the owned and leased
lands in the Prison System prepared by the Board of Prison Commis-
sioners, from the official records of the System, as follows:
Statement of Land Owned and Leased by the Prison System.
Showing Total Acreage and Acreage in Cultivation for the Year 1917.


Lands Owned by Leased Land Y Total Acreage in
State. Adjoining. Cultivation.
State Farms. County. Acreage Acreage
Total in Culti- Total in Culti- Owned and
Acreage. vation. Acreage. vation. Leased Lands.
Harlem ........ .. Fort Bend .... .. 5,579 4,704 2,611 2,198 6,902
Imperial ........ .. Fort Bend .... .. 5,235 4,578 1,157 1,057 5,635
Ramsey ........ .. Brazoria ........ .. 7,762 4,180 7,457 2,850 7,030
Clemens... ..... .. Brazoria ........ .. 8,255 5,785 666 4 0 6,260
Eastham ...... .. Houston ........ .. 13,040 7,220 ...................................... .. 7,220
Ferguson ...... .. Madison ...... .. 4 , 320 1 ,480 ...................................... .. 1 ,480
haw ............ .. Bowie.............. 4,610 ,460 ...................................... .. 2,460
Wynne .......... .. \Valker .......... .. 1,976 505 ...................................... .. 505
Goree ............ .. Walker .......... .. 1 , 000 544 ...................................... .. 544
Rusk .......... .. . Cherokee ...... .. 4,240 184 .......................... ......... .. 184
Leased:
Blue Ridge... Fort Bend ............................................ .. 7,000 7,000 7,000
B. Blakely .... .. Fort Bend ............................................ .. 3,000 2.552 2.552
Rogers .......... .. Brazos .................................................. .. 3,000 2,730 2,730
Retrieve ........ .. Brazoria ................................................ .. 7,500 2,259 2,259
\Vestbrook .... .. Robertson ............................................ .. l , 800 1 , 713 1 , 713
Totals ........................... .. 56,017 31,640 34,191 22,834 54,474
Total acreage owned by State 56,017
Total acreage State land in cultivation 31,640
Total acreage leased by State 34,191
Total acreage leased land in cultivation 22,834
Total acreage State and leased land in cultivation, 1917 54,474
Since the above ﬁgures were furnished your Subcommittee, there has
been purchased by the State, your Subcommittee is informed, 3827
acres from Branch T. Masterson, in Brazoria County, this tract being
248 THE STATE PRISON SYsrEM.
adjacent to the Ramsey Farm. One thousand acres only‘ of this land
is in cultivation. There has been purchased from Bassett Blakely, in
the same county and vicinity, 3500 acres, of which 1000 acres only is
in cultivation. These most recent purchases of land for the Prison
System bring the total land holdings of the Prison System up to ap-
proximately 6¢l,000racres, with approximately 30,000 acres uncleared of
timber, underbrush and other wild or rank undergrowth. The interest-
beartng bonded debt,’ after adding these new purchases, made on the.
credit of the State, through the Board of Prison Commissioners, as near
as can be estimated, without the exact ﬁgures being before your Sub-
committee, totals between $850,000 and $900,000. The State still has
close to 27,000 acres of land under lease from private parties. Your
Subcommittee can see no reason, or good business judgment. in the State
having any leased lands, when close to ﬁfty per cent of the land which
it owns ts uncultivated for agricultural purposes. Your Subcommittee
wishes to emphasize the lack of wisdom, in its opinion, of the State
using its prison labor to clear up leased lands of private individuals,
when the same labor could be employed to the better interests of the
State, in clearing up the uncleared lands and making them susceptible
of cultivation. '
. GENERAL RESULTS OF FARM OPERATIONS.
The history of the State farming industry connected with the Prison
System shows conclusively that prior to 1917 this part of the System
has been non-supporting and has been conducted at a heavy loss to the
people of the State, largely because of overﬂows, frosts, drouths and
other weather adversities. The year of 1917, showing proﬁts and pros-
perity for the Prison System, cannot reasonably be taken as a criterion
or guide as to permanent conditions. The war in Europe and the par
ticipation of our own government in this conﬂict have created abnormal
conditions, as to the demand for products and prices connected there-
with. These abnormal conditions and prices growing out of them have
enabled the management of the Prison System to show a net proﬁt for
the year 1917 of exceeding one million and a half of dollars. But the
legislative records of the State will show that during the seven years im-
mediately preceding 1917, when normal conditions and prices prevailed,
more than'three millions of dollars of the State’s general revenues had
- to be appropriated to meet deﬁcits in the revenues of the Prison System.
It is permissible here to suggest that when peace shall have been re-
stored and normal conditions again have been brought about, instead of
the Prison System showing the favorable results of 1917, it will be more
likely to show results similar to those produced during the seven years
preceding the war. '
The Prison System is engaged, in its agricultural operations, in pro-
ducing largely cotton and sugar cane on the farms located in the lowerv
Brazos river valley bottom lands. The records of the System show, as
a rule, that weather conditions in this section that are favorable to the
THE STATE PRISON SYsTEH. r349
cultivation of sugar cane, are almost invariably unfavorable, and oft-
times, almost fatal, to cotton, and vice versa. In the opinion of your
Subcommittee, the cultivation of either sugar cane or cotton in these
overﬁow land districts is a failure so far as the Prison System of Texas
is concerned. There is never any assurance that a proﬁtable crop of
either can be made, on an average of more than once in three or four
years. From an economical standpoint, your Subcommittee is of the
opinion that the agricultural department of the Prison System has, up
to this time, proven itself a dismal failure.
Your Subcommittee, in view of the information obtained at ﬁrst hand
and observations made at close range, is forced to the conclusion that
some legislative action should be taken to enable the State to adopt a
policy under which its present Prison System land holdings would be
disposed of and the Prison System placed upon a different industrial
basis.
Your Subcommittee, beginning on November 1, 1917, visited all the
farms, prisons and other properties connected with the Prison System,
that it was possible to reach, or that were considered necessary to be
' inspected, in order to learn facts and conditions that should be sub-
mitted to your General Committee, as a report of the investigations thus
made. The farms personally visited by your Subcommittee were the
Harlem Farm, the Blue Ridge Farm, the Blue Ridge No. 2, and the I m-
perial Farm, located in Fort Bend County ; the Retrieve Plantation,- the
Ramsey Farm, and the Clemens Farm, in Brazoria County; the Shaw
Farm, in Bowie County, and the Goree Farm (for women prisoners), in
Walker County. The Westbrook Farm, in Robertson County, was not
visited by either your Subcommittee or the Subcommittee of the House of
Representatives, with whom your Subcommittee co-operated, because of
the fact that the State had ‘abandoned this property, the lease for it
having expired. The tuberculosis farm in Walker County, the Fer-
guson Farm in Madison County, and the Eastham Farm in Houston
County were not visited by' your Subcommittee, but were visited by
the co-operating Committee of the House of Representatives. Oii'icialsv
of these properties were, however, seen and statements obtained from
them, satisfactory to your Subcommittee, so far as this Committee’s
work was involved with them. Their conditions were fairly well learned
of from these otﬁcials and from members of the co-operating Committee
of the House of Representatives. Physical conditions, in the opinion
of your Subcommittee, were better on the Shaw Farm than the others
visited. The property was kept in good repair, well fenced, clean and
as sanitary and healthful as the facilities would permit. This farm,
however, is not a desirable asset for the Prison System, in the opinion
of your Subcommittee. While it has shown a large proﬁt for the past
year’s operation, and has been managed intelligently and successfully,
still it is so located as to be a drawback instead of an aid to the Prison
System. It is three hundred miles from the nearest other unit of the
Prison System. It is located in the bottoms of the Red River valley,
.250 THE STATE Parson SYsTEM.
twelve miles from the nearest railway station, and a part of the land
is subject to overﬂow. This overﬂow feature could probably be practically
eliminated by the building of a levee, one or two miles in length, to
restrain the waters of the Red River during ﬂood periods. This levee
could be built at comparatively small cost by the labor of the State’s
prisoners. The Shaw Farm was fortunate, during the past year, in
marketing its crops, because of the long continued drouth, leaving the.
roads in such condition as to permit of carrying the products to the
railway. However, had the marketing season encountered such weather
conditions as prevailed at the time that your Subcommittee visited the
farm, the roads would have been in such a state of quagmire that travel
over them with heavy loads would have been impossible. If this farm
is to be retained, the prison labor available should be employed to build
a good and permanent road from the railway at ~DeKalb, or some other
nearby point, so that the marketing interest of the farm will not be
continually in jeopardy. The farms in the Brazos and Trinity valleys
are subject to the same criticism as has here been stated concerning
the Shaw Farm in the Red River valley. As a general proposition, they
are in danger of overﬂow, during any year in which unusual high water
shall prevail in‘ either the Trinity or Brazos rivers and their tributaries.
The State is fortunate, in the opinion of your Subcommittee, any year
_ in which these unfavorable conditions do not arise.
PHYSICAL CONDITIONS ON THE FARMS AS AFFECTING THE PRISONERS.
Your Subcommittee cannot speak favorably of physical conditions on
any of the farms, so far as the comfort and other material interests of
the prisoners are concerned. With one or two exceptions, your Sub-
committee feels that, in fairness, the Prison Commissioners, or their
subordinate ofﬁcials ought not to be. blamed for these particular
conditions. The clothing of the prisoners, as a rule, is insufficient,
badly worn and not as presentable as the clothing of prison inmates
should be. The bedding is old and unﬁt for human use, in most cases.
None of the prison buildings, or any other of the properties connected
with the Prison System have the necessary facilities for sanitation,
medical treatment of prisoners, or sewage disposal plants. so necessary
to properly equip the institutions for modern prison life. The buildings
and other properties generally of the System, are old, antiquated, badly
worn by the elements of time and weather, and practically obsolete for
prison purposes. Sewage disposal plants are unknown and the refuse
and ﬁlth from every part of the Prison System, when drained from its
source of origin, ﬂows into some stream or natural water course. For.
none of these bad conditions are the Prison Commissioners, or their
subordinate officials, to blame, in the judgment of your Subcommittee.
A new and modern prison plant ‘and system is desirable to supersede
the present archaic one. The Board of Prison Commissioners, in their
individual testimony, given before the two co-operating Investigating
Committees, made it clear that much of the faulty condition of the
THE STATE Parson SYSTEM. 251
Prison System is unavoidable on their part, for the reason that, until
this year0 (1917) there has been a shortage of money and credit to
properly conduct the System. Heavy debts, in recent years, have hung
over the Prison System, impairing its vcredit and ability to obtain the
necessary supplies and other facilities for the proper conduct of ‘the
System’s affairs, according to the testimony of the Board of Prison
Commissioners, here referred to, and copies of which testimony are
ﬁled as a part of this report.
TREATMENT OF PBISONEBS.
A deplorable feature of the developments made by the investigations
was the brutal and unjustiﬁable punishment sometimes inﬂicted by the
Prison System guards upon the helpless prisoners under their control.
Instances of whippings, strappings, kickings, beatings and other brutal
methods of punishment were brought to the attention of the two Sub-
committees in. such manner and from such circumstantial statements of
fact as to leave no doubt that these unauthorized punishments had been
inflicted. Much testimony was taken, and reliable statements made in
corroboration of these incidents, and will be found ﬁled with this re- .
port as a part thereof. Your Subcommittee feels that it is a barbaric
system of punishment to permit the hauling of prisoners upright by
triangularly arranged chains fastened to their wrists, the apparatus
connected with these chains being operated by pulleys in prison house
ceilings, until the feet of the prisoners barely touch the ground and
permitting this sort of suspension of the human body to continue, some-
times for as long a period as two hours. Instances of where prisoners
were physically exhausted after this punishment, their arms being in a
semi-paralyzed condition from lack of circulation of the blood, were
speciﬁcally brought to the attention of the co-operating Subcommittees.
Whippings were reported to the two Committees, where the law had been
ﬂagrantly violated, in the matter of there being no physician present
when the whippings were inflicted, as required by the State laws, and
the rules and regulations of the Prison System, as promulgated by the
Board of Prison Commissioners. The worst and most numerous in-
stances of these brutal treatments of prisoners was found on what is
known as the Imperial Farm, in Fort Bend County, near the town of
Sugarland. It must be said, in justice to the Board of Prison Com-
missioners, that the offending guards to the number of ﬁve, were
promptly dismissed from the service of the Prison System, by official
action of the Board of Prison Commissioners, who ﬁled sworn com-
plaints with the county attorney of Fort Bend County immediately upon
knowledge of the transactions being bought to their attention. A tran-
script of the proceedings in connection with these cases, as obtained
from the prison records, is ﬁled with this report, and the attention of
the Legislature is particularly called thereto.
252- ‘THE STATE PnIsoN SYSTEM.
LAW AFFECTING GUARDS \VHO MISTREAT PRISONERS IS DEFECTIVE.
In the opinion of your Subcommittee, the law concerning punishment
of guards and others who mistreat prisoners, is fatally defective and
‘should be amended, After the Prison Commissioners have ﬁled sworn
complaints with the county attorney, the spirit of the law is, that early
trials shall be given the accused persons, in the county court; but no
evidence was presented to your Subcommittee to show that any punish-
ment whatever has been meted out by the courts, in any of the cases
of the dismissed guards, against whom charges had been ﬁled. The
Board of Prison Commissioners state that they are helpless, after having
ﬁled the complaints with the county attorney; that he, in his discretion,
under the law, refers the cases to the grand jury for investigation and
disposal. These grand juries do not meet at close intervals in Fort
Bend County; and, as a consequence, the cases above referred to become
old and practically overlooked. As a rule, little‘ evidence can be pro-
duced before grand. juries as to prisoners who have been mistreated.
The prisoners have no friends to appear for them and the guards are
automatically enabled to defy the law and the courts. Your Subcom-
mittee has no further comment to make upon this disagreeable feature
of the investigations further than to express the hope that some legis-
lation may be enacted to better protect the prisoners who have to work
under guards that, as a rule, have little discretion, little reﬁnement of
feeling, and are short, as a rule, and a class, on intellectuality and
mental force.
One thought and suggestion with regard to the services of prison
guards will be permitted here, as an impression made upon your Sub-
committee by the investigations. The defectiveness of the system of
employment of guards is clearly apparent. All guards, under the law,
are employed at a salary of forty dollars per month and ﬁndings. Some
guards are not desirable, at any price, or even though they-should work
entirely without compensation; they are temperamentally and, from lack
of ordinary intelligence, unﬁtted for this line of service. Other guards
are worth perhaps twice forty dollars per month because of their better
qualiﬁcations, including temperament, discretion and general intelli-
gence. Some elastic or discretionary power ought to be lodged in the
employing authority for the selection of guards upon a merit or a civil
service basis. Men should be employed because of their peculiar ﬁtness
for taking charge of prisoners sent to the Penitentiaries, and particu-
larly to the farms of the System. The standard of eﬂiciency ought to
be raised, at least to an extent that would insure humanitarian treat-
ment of men who are so unfortunate as to have invoked the punishment
.of the law, by making them prisoners of the State. Much more could
be said under this head, as conditions are such as to appeal sympathet-
ically to your Subcommittee, but a further burdening of this report
would make its length beyond practical limits. The hope, however, is
here expressed. that the Texas Legislature will do something to improve
conditions in this particular feature of prison life._
THE STATE Pnrsox SxsTEir.
53
N.‘
TWO LEGITIMATE REASONS FOR THE ESTABLISHMENT OF PRISONS.
Your Subcommittee feels that it is not improper here to suggest
that, in his opinion, two legitimate reasons only exist for the estab-
lishment of prisons: .
(1) To protect society against crime.
(2) To reform and better the prisoner for a place in organized
society, after his term of imprisonment shall have. expired and he again
becomes a free man.
Due consideration, of course, in prison life, should be given to main-
taining and to improve, if possible, the moral, mental, physical an'd
spiritual condition of the prisoner. Idleness ought not to be permitted;
the most useful occupations to bring about the beneﬁts here referred to
should be carefully worked out and employed. These are fundamental
principles and processes that ought to govern prison life, in the opinion
to your Subcommittee. Investigation, however, has forced it as a con-
clusion of your Subcommittee that the real purposes of prison life and
- management have been annulled in Texas penology. Commercialism
seems to have been the ﬁrst thought and practice in connection with the
State’s Prison System. Efforts have been made by succeeding administra-
tions for a long term of years to make a ﬁnancial and industrial showing
to the credit of the System, largely to the overlooking of the reforms and
humanitarian practices here suggested. Your Subcommittee'feels that
the Legislature of Texas is. competent to grapple with this feature of the
'State’s penology, without further comment in this report.
THE SUGAR INDUSTRY.
The sugar industry connected with the farms of the Prison System,
in the opinion of your Subcommittee, is a failure when taken as a
permanent commercial industry. Much of the land owned by the State
which was primarily purchased for the raising of sugar cane, has been
used so long for that purpose that the chemical qualities of the soil
have been removed to such an extent that little, .if any, good cane can
be grown thereon. A rotation of crops, for a long term of years, will
be necessary to restore in these lands the elements of soil that will
make sugar cane raising proﬁtable. Much of the other sugar cane land
is subject to overﬂow and to frost visitations of a destructive character.
Other lands owned or leased by the State that would be available for
sugar cane growing, if under cultivation, must be cleared of timber and
miscellaneous undergrowths. The sugar cane crop for 1917, from the
records furnished your Subcommittee by the managers of the farms,
was proﬁtable,——stated to be the best in ten years; but the statement
was also furnished that ideal weather conditions existed during 1917
that had not heretofore been known in the Brazos valley bottom lands.
This was also true of weather conditions for the cotton crop, which was
proportionately proﬁtable. Nineteen hundred and seventeen, from all
data obtained, was an exceptional one, both as to favorable crop condi-
tions and high prices. The State has two sugar mills, of ﬁrst class
254- THE STATE Person SYsTEM.
equipment and caliber, on its Prison System farms; one on the Harlem
Farm, in Fort Bend County, and one on the Clemens Farm, in Brazoria
County. Perfectly reliable statements made to your Subcommittee would
show that the mill on the Harlem Farm could not be duplicated for
less than three hundred thousand dollars, under prevailing prices for
machinery of that character. This mill has remained idle for three years,
.largely because, as your Subcommittee was informed, of the nearby
sugar cane lands being worn out for sugar cane raising, and largely
because of a contract unfavorable to the State, in the opinion of your
Subcommittee, made with the Imperial Sugar Company, at Sugarland,
Texas, under which the State has to furnish a large amount of sugar
cane to that corporation annually, and which practically suspends the
operation of much of the State’s sugar cane properties. This contract,
in the opinion of your Subcommittee, should be annulled, if possible.
The mill on the Clemens Farm does not operate to exceed ﬁfteen days
per year, under the most favorable circumstances. Information obtained
from present managerial sources leads your Subcommittee to believe
that this Clemens Farm mill could not be duplicated for less than six
hundred thousand dollars. These facts indicate that the State has
‘ approximately one million dollars worth of sugar making machinery
that is non-productive and an obligation on the State’s hands, instead
of being a valuable or money-earning asset. This year’s sugar trans-
action of the Prison System cannot reasonably be taken as a crite-
rion of general results, because of the facts above stated in regard
to conditions during 1917. The State also has, mainly in connection
with this sugar producing industry, twenty-two miles of steam railway.
There is not sufficient‘trafﬁc connected with the present system to keep
these short railway lines employed more than twenty days in the year.
The roads on the farms, for wagons and motor vehicles, are in bad
condition for anything approaching heavy trafﬁc, and in the opinion of
your Subcommittee these sugar property railways ought to be tornup
and abandoned, and the rails and other assets sold for perhaps, at cur- I
rent prices, as much as $200,000 to the steel mills, and this money used
to develop a system of permanent vehicle roads on the farms, which
would be available for all purposes and ﬁll more fully the necessities of
the permanent system than could the railroads here referred to.
MECHANICAL INDUSTRIAL PLANTS.
The mechanical industrial plants of the Prison System, located prin-
cipally at Huntsville and Rusk, in the opinion of your Subcommittee,
ought to be abandoned with two minor exceptions. They have been
failures in management, from a ﬁnancial standpoint, and of no material
beneﬁt to the prisoners, so far as developing in them a competency of
occupation as ﬁnished tradesmen or mechanics. The plants are out
of date, as a rule, in the matter of equipment of machinery, tools and
general accessories. Losses by ﬁre have further‘ lessened their utility.
Your Subcommittee’s careful examination into these prison mechanical
T1112 STATE PRISON SYSTEM. 255
industries convinces him, that aside from the making of clothing for
the Prison System, and the making of shoes for not only the Prison
System but the general institutions of the State, all these industries
have been conducted at a loss. The wagon factory, the furniture
factory, the machine shops, the foundries and other industries requir-
ing the labor of skilled workmen, to be proﬁtable to the System
and of beneﬁt to the prisoners, have not shown themselves a success.
They are far behind the times in every material respect and ought to
be abandoned, in the opinion of your Subcommittee, with the exception
of the tailor shop and the shoe shop, as above suggested. The total
output of the shoe-making branch of these industries amounts to ap-
proximately as high as $40,000 per year, but not beyond that ﬁgure, as
an average. The goods turned out are of fairly good quality, and
official statements made to your Subcommittee indicate that the State
institutions using these shoes receive the same at a saving of about
twenty-ﬁve per cent below card rates of privately owned shoe furnishing
institutions outside the State, and at a net proﬁt of about ﬁve per cent
above the cost of making them in the Prison.
YOUNGER PRISONERS SHOULD BE SEGREGATED FROM HARDENED CRIMINALS.
While dealing with this feature of the investigation, your Subcom-
mittee became impressed with the importance of a reform in Prison
management by which the younger element of prisoners shouldbe seg—
regated from the element known as the hardened class of criminals. The
moral atmosphere in which they are now thrown is not conducive to
the reformation or the betterment of men between the ages of twenty
and twenty-ﬁve years, and who usually, in this formative period of
their lives, are sentenced to terms of two to three years. Association
and the general influence of the hardened criminal class has a tendency
to make worse men instead of better ones, of this class of prisoners.
They leave their prison life' worse than when they begin it, both as
regards their own welfare and the interests of organized society. Much
testimony was taken along the lines of reformation in this particular,
and the serious attention of the Legislature is called to this particular
testimony. Right here, may your Subcommittee be permitted to sug-
gest the views found in the testimony given by the Hon. John L.
Wortham of Houston, a former Financial Agent of the Penitentiary,
before the commission form of government for the Prison System was
adopted. '
NEW CENTRAL PRISON SHOULD BE ESTABLISHED.
In the State’s best interest, your Subcommittee believes ‘that all of
the Prison System’s properties at both Huntsville and Rusk should be
abandoned as well as the incoherent, disconnected, cumbersome and
impracticable farming system as it now exists. Your Subcommittee
cannot say that in all the Prison buildings in the System is there one
ﬁt for prison life of present-day requirements.
256 THE STATE Pnrsox SYSTEM.
A new and modern Central Prison should be established, if farming
and the industries within the walls should be abandoned, as your Sub-
committee believes should be done, and recommendation is here made
that a large central prison be established in some other part of the
State than where the two prisons are now located. Some such locality
as Bur-net, Llano or Mason counties, where large quantities of granite,
marble and other characters and grades of stone may be found, would
be an ideal place, in the opinion of your Subcommittee, for a large, new,
central prison. Rock and general stone resources could be crushed and
otherwise used, mainly for the building of a permanent system of 'good
roads in this State. Your Subcommittee believes that at least three
thousand of the average number of prisoners in the System could be
permanently employed in a more humanitarian way than is now pos-
sible and to a much more beneﬁcial and proﬁtable degree for the people
of the State. ‘
Good roads ha’ue become a necessity in Texas. Their development
could not be more practicably or expeditiously brought about than
through the employment of large numbers of able-bodied prisoners in
their construction. To make the ideas'of your Subcommittee practical
of adoption, perhaps an amendment to the State Constitution would be
necessary. Your Subcommittee feels that with the changed status of
the prisoners, as here suggested, the State could well aﬂord to provide
in its organic law for the issuance of, say, one hundred million dollars
of State bonds, at intervals of time and in such amounts as practical
official judgment would suggest. The prisoners working thus in the
open, under skilled engineers and other humanitarian authorities, would
be improved mentally, morally, physically and spiritually. Your Sub-
committee trusts that this suggestion in this report will be given as
serious consideration as the present situation in prison life demands.
If these suggestions are not susceptible of adoption in the Prison
System of Texas, then your Subcommittee recommends that, if the
farming industry is to be continued on anything approaching its present
scale, the lands now owned by the State should be sold to private par-
ties, for agricultural development by actual settlers, on tracts of, say,
from one hundred and sixty to two hundred acres each. If the sixty-
four thousand acres of land owned by the State should be thus sold at
an average of thirty dollars per acre, the total revenue received there-
from would approximateclose to two millions of dollars. Much of the
land would probably bring more than thirty dollars per acre. as‘ some
of it has been purchased at a much higher price on the part of the
State. In place of these lands that would be sold, there should be
purchased a large body of land, in a solid block, same to be susceptible
of growing a variety of crops in the line .of general agricultural products.
The popular theory of “diversiﬁcation” should be employed instead of
committing the State, as at present, to the restricted policy of growing
almost exclusively cotton and sugar cane. Under such an agricultural
system, the State’s Prison System could be managed more humanely and
more economically. The present system of having the State’s Prison
THE STATE PRISON SYSTEM. 257
lands scattered over a distance of six hundred miles, from the Red
River to the Gulf of “Mexico, would be vastly improved upon. In the
opinion of your Subcommittee no economical system of prison oper-
ation could be worse than the one now carried on by the State. Both
the commercial industries and the agricultural interests of the Prison
System need a radical change. '
THE CRIMINAL INSANE.
A most deplorable feature of prison life at the Main Penitentiary in
Huntsville was developed by the co-operating Committees’ investigations
concerning the criminal insane. It looks almost like a crime against
civilization and humanity for the State of Texas to permit twenty or
more violently insane prisoners—white men, negroes, Mexicans and
others—~to be conﬁned in one large cell, in the same prison house with '
prisoners who are sane. Your Subcommittee cannot here attempt to
describe the emotions or the judgments that force themselves in the
human mind, when this feature of Texas criminal life is taken into
consideration and brought home to one’s own eyes. These criminal
insane persons ought to be segregated from the general prison life.
If a hospital for the criminal insane cannot be developed at one of the
asylums now established in the State, where proper medical treatment
by specialists and alienists can be provided, your Subcommittee is of
the opinion that a practical solution, at least temporarily, might be made
by providing a temporary asylum, properly equipped and with proper
medical staffs, on the large properties at Rusk, that have been aban-
doned for prison purposes and are to be converted into an asylum for
'insane negroes. There is an abundance of ground and a large amount
of material on this part of the Prison plant that could be used to pro-
vide a temporary habitation, as here suggested, segregated absolutely
from the proposed negro asylum. This matter of the criminal insane
situation at Huntsville is most seriously called to the attention of the
Legislature. .
THE TUBERcULARs.
On the Wynne Farm, a few miles from Huntsville, are located the
tuberculars of the Prison System. There are something like twenty
patients on this farm aﬁ‘licted in various stages with tuberculosis. This
is not a proper locality, and proper conditions do not exist for persons .
afflicted with this malady. Climatic and atmospheric conditions in East
Texas, because of fogs and general humidity at many seasons of the
year, operate against the possible or permanent relief for the aﬁiicted,
if any serious advance has been made by the disease. Your Subcom-
mittee would recommend that steps be taken by the Legislature to have
a branch sanitarium established near San Angelo or Carlsbad in con-
nection with the tubercular sanitariums now conducted by the State in
that part of West Texas. In commenting on and calling the attention
of the Legislature to these unfavorable conditions of prison life for the
insane and tuberculars and the sick contingents of the Prison System
258 THE STATE Person SYsTEM.
generally, it is only just and fair to state that the medical department
of the Prison System is‘in nowise to blame for the unhealthful or un-
sanitary conditions existing. It must be said to the credit of the
physicians and other health officials of the System, that so little sick-
ness has been found in the Prison System. Intelligent and competent-
attention must have been given to keep the death rate and sick rate down
to such a minimum aswas observed in these co-operating Committee
investigations. The physicians and health authorities are handicapped
by old and obsolete buildings and an insufficient equipment of modern
facilities and instruments.
THE FEMALE PRISONERS.
On the Goree Farm, four miles from Huntsville, of one thousand
' acres, seven hundred and ﬁfty of which is cleared land and two hundred
and ﬁfty acres timbered, are located the women prisoners of the Prison
System. When your Subcommittee visited this unit of the System, there
were ninety-seven women prisoners conﬁned thereon. About eighty of
these were negro women, the remainder being white women. The two
colors are segregated in buildings fairly well kept, but cramped for
room; particularly the one occupied by the negro women. In that
part- the sleeping quarters are cramped beyond what ought to be con-
sidered good for health or sanitary conditions. The beds on which
they sleep are crowded together so that there is not more than one or
two feet of space intervening. Your Subcommittee does not believe
this farm a proper place for female prisoners; it is one vast sand plain,
with no' soil whatever on the farm. About all that the farm produces
is sweet potatoes, peanuts, peas and that character of products. No.
cotton, corn or other grain or general line of vegetables can be grown.
The negro women work in the ﬁelds, some of them being employed,
when your Subcommittee visited the farm, in clearing timber land.
The white women were employed in sewing and similar occupations, for
the beneﬁt of the female prisoners generally. Health conditions were
good and the moral conditions of the institution well safeguarded, but
a better, more inviting and elevating place should be found for women
prisoners to be kept in the Prison System.
GOVERNLIENT OF THE SYSTEM.
Taking the general scope and sphere of the investigations made by
your Subcommittee in co-operating with a similar Committee from the
House of Representatives, the conclusion is here reached that the present
form of commission government for the Prison System ought to be
superseded by something approaching, in all its practicable details and
responsibilities, what is commonly known as the “one man system.”
The present Boardv of Prison Commissioners, in the opinion of your
Subcommittee, is doing about as well as any Board could do, under the
present laws and regulations, to operate a commission form of govern-
ment for the System. There are serious defects in this commission man-
THE STATE Pnrsox SYSTEM. ‘ \
59
agement. Divided authority and divided responsibilities are clearly ap~
parent. The management of the General System is subdivided in such
manner that one Commissioner takes one part, one another part. and the
remaining third member still another part. Good business methods and
the best results desired, cannot be obtained, in the opinion of your Sub—
committee, under this divided authority and divided responsibility regime.
It is here fully recognized that the Board of Prison Commissioners are
constitutional ojﬁcers and cannot be disposed of by legislative action, but
the powers, duties, compensation and general status of the Board of
Commissioners can be controlled by legislation.
I t is here recommended, that the Board of Prison Commissioners be
limited in their operations and changed from a managerial board to
an advisory board, who shall have the power to employ a General Man-
ager of competent qualiﬁcations under a merit or civil service system,
to take general charge of the affairs of the Prison System, being per-
sonally responsible and having personal authority over managerial mat-
ters. This would bring about a responsibility, ofﬁeial in all things,
connected with the Penitentiary affairs.
CONSOLIDATION OF BOARD OF PARDON ADVISERS WITH PRISON COMMISSION.
Your Subcommittee would also recommend, in this connection, the
abolishment of the Board of Pardon Advisers, and the consolidation of
their duties with that of the Board of Prison Commissioners. This con-
solidated board would result in the abolishment of one department, thus
making an economical, as well as otherwise desirable reform in the
public service. The new heard here suggested, in the opinion of your
Subcommittee, should be located at the Prison headquarters, where they
would be in close touch, ‘at all times, with the prisoners, and ﬁnd avail-
able the record of each prisoner and be thus enabled to more intelli-
gently and more justly submit to the Governor of the State their rec-
ommendations for clemency toward prisoners seeking pardons. The
. .board here suggested should be required to make reports to- the Gov-
ernor of the State, or some other constituted authority, at least once in
every thirty days, and to visit the entire Prison System at least four
times per year (quarterly) to inform themselves of conditions of the
prisoners in the matter of health, sanitation, food, clothing, bedding
and treatment by guards and others.
ABSENCE or SCHOOLS.
Complaint came to your-Subcommittee about there being no schools
in the Prison System for the education of the prisoners, as required by
law. The Board of Prison Commissioners very candidly admitted the
absence of schools and educational facilities. They gave as their reason,
that up to the time of the harvesting of the crops of 1917, the System
was without ﬁnancial resources with which to employ teachers and pay
them for their services. They also gave the information that there is
strong opposition among many of the prisoners to being compelled to
2-60 THE STATE Parson SYsTEM.
study. Your Subcommittee, regardless of these embarrassments of the
past, recommends that a strong enforcement of the laws concerning
Prison schools should be exacted and that sufﬁcient funds to meet the
necessary expenses be provided. ,
Similar suggestions are made for a betterment ‘of the hospital and
sanitary conditions. To bring this matter up to modern requirements,
in the present old and obsolete Prison plants, would entail too large an
expense to justify the installation of these suggested reforms. Unless
a new central Prison shall be provided by the State, the recommenda-
tions here made seem to be impracticable. Numerous complaints were
received from various sources,—from individual statements, scores of
letters and all kinds of rumors—of violations of laws by the Board of
Prison Commissioners and their subordinate oﬂicials. However, all
these complaints were not susceptible of tangible proof, and they are
not here repeated, for that reason. Charges of improper sales of cotton,
corn, wood and other property were made, but in no speciﬁc case was
the proof of these charges established by anything approaching compe—
tent testimony. Your Subcommittee was treated courteously by the
Board of Prison Commissioners, and, in most cases, by their subordi-
nates. The Commissioners were candid in their statements that numer—
ous irregualrities existed, and that numerous violations of law have
taken place, but none of them with wrong intent; some of them un-
avoidable, as they contend, would be the case in almost any sphere
of life,—that nearly everybody is guilty of minor infractions of laws
and regulations in the oﬁicial management of public institutions. Much
testimony has been taken in connection with this feature of the investi-
gation, all of which is available for the inspection-and consideration of '
the Legislature and the public generally.
COMMISSARY CONDITIONS UNSATISFACTORY.
On the Prison farms and in the forty or more camps connected there-
with as a part of the general Prison System, your Subcommittee found
the commissary conditions unsatisfactory. At each camp a building is
provided that is known as the commissary building. The meats and
other foods are stored in these buildings, the meats usually being piled
up at one side in large quantities, left uncovered, and to the sight of
your Subcommittee it was not inviting and would not suggest a palat—
able desire. In the main door of the commissary house was usually
found near the bottom a square hole of six inches or more in width and
depth. To the question as to why this hole was there, the information
was elicited that it was there “to let the cats of the Prison farms get
into the commissary houses to catch the rats that infested the places in
large numbers.” This did not impress your Subcommittee as being a
very desirable condition,—this having the cats and rats running riot
and playing tag over the meats and other commissary articles. The
suggestion is here made that the farm ofﬁcials of the Prison System
ought not longer to hesitate in changing this feature of their store-
THE STATE PRIsox SvsTEM. 261
house establishments. Your Subcommittee is of the opinion that there
is not variety of food enough at the various Prison camps for the pris-
oners; too much cornbread, made principally of meal and water, and
too little general vegetable dishes as a part of the Prison diet. Your
Subcommittee. however, appreciates the fact that the Prison manage-
ment has heretofore been embarrassed and handicapped to a large extent
by lack of funds to overcome the shortages generally referred to in this
report. .
REPORT OF MR. WARN.
The co-operating Subcommittees of the Senate and the House, in
their investigations, have had the valuable assistance of Mr. Charles E.
Warn of Dallas, Texas, as expert accountant and industrial economist,
to aid them in their work in his particular line. An audit of the Prison
System of bookkeeping and the accountancy and kindred work has been
made by M r. Warn, and is herewith submitted. Especial and careful
attention of the Legislature is called to this work of Mr. Warn, as it
will furnish information concerning official transactions, property values
and general material interests of the System, in a much clearer manner
than inexperienced accountants, as the average member of the Legis-
lature is, could possibly furnish. There will also be submitted, with
this report, the annual inventory of the Prison System properties and
transactions, made under the law’s requirements, by the Board of Prison
Commissioners, on the ﬁrst day of January of each year. A careful
study of this inventory is suggested to the Legislature. Any informa»
tion that your Subcommittee has been unable to set forth in this report
concerning the investigation of the Prison System made as instructed
by resolution of the two houses, will be found in the large volume of
testimony which was taken of various witnesses, and same is furnished
herewith as a part of this report.
ADVANTAGES OF A CENTRAL PRISON.
The establishment of one large central Prison, with all Prison in-
dustrial activities centralized therein, would, in the opinion of your
Subcommittee, prove highly economical to the interest of the State, as
it would make possible a large reduction in the number of Prison em-
ployes, from Commissioners to guards. There are now employed four
hundred or more persons in the Prison System. By substituting a cen-
tralized System for the present cumbersome, obsolete, disconnected and
- broadly scattered one, it is reasonable to assume that reductions in these
working forces could be made to the extent of from twenty-ﬁve to ﬁfty
per cent in numbers and expenses.
In connection with the recommendation for the installment of a merit
or civil service reform system in the general administration of Prison
affairs, the suggestion is here made that it would be a beneﬁcial depart-
ure, in that skillful industrial agencies would be substituted for the
present skillful political agencies.
26.2 THE STATE PRISON S-YsTEM.
In recommending the establishment of a new central Prison System,
your Subcommittee is of the opinion that this could be.done at a much
less cost to the taxpayers than they are generally aware. If all the
Prison resources, ﬁnancial and material, were intelligently assembled
and applied and utilized, there would probably be no real cost to the
people of Texas in additional tax burdens. In the abandoned prison
at Rusk are 1100 cells. ‘ All of- the materials of steel bars, gratings,
doors and other steel work, and much other necessary building materials
are intact and as good as new. These could be used in the construction
of a new central Prison, with not much, if any, more expense than the
' cost of transportation. In the Prison now in use at Huntsville are 700
cells in similar condition as to available building materials, as that at
Rusk. On the Prison farms are forty or more small Prison houses, or
camps, with steel cells and much other building materials in good states
of preservation and available for use in the construction of a new cen-
tral Prison, by simply transporting them to the new site. Your Sul -
committee is impressed that all valid arguments are in favor of a new
central Prison plant and a centralization of all Prison industries, ener-
gies and management.
In the labors of your Subcommittee and'the co-operating Committee
from the House of Representatives, cordial, courteous and valuable as-
sistance was given them by a number of former ofﬁci’als of the Prison
System, who furnished information, either under oath or through vol-
untary statements. Among those who rendered this assistance, especial
mention is here made of the Hon. John L. Wortham of Houston, a
former Financial Agent of-the Prison System; Captain J. A. Herring
of Houston, a former Prison Superintendent; Hon. Searcy Baker, also
a former Prison Superintendent, and now Commissioner of Police for
~ the City of Houston ; Hon. W. M. C. Hill of Dallas, a former Financial
Agent of the Prison System; Hon. W. O. Stamps, Hon. J. L. Bass,
Hon. Ben E. Cabell, Hon. R. L. Brahan, and Hon. L. W. Tittle, former
members of the Board of Prison Commissioners. The present Board
of Pardon Advisers also furnished much important information. With-
out a single exception, as your Subcommittee recalls, these gentlemen
favored the “one man” as against the “three'men” System of Prison
management. '
Respectfully submitted,
(Signed) J. C. MCNEALUS,
Chairman Senate Subcommittee No. 2, Investigating
Prison System of Texas.
Austin, Texas, January 10, 1918.
Tun STATE PRISON SYSTEM. ‘263
SUPPLEMENTAL REPORT OF HON. J. C. MCNEALUS.
Since the foregoing report was prepared by your Subcommittee, it
has been learned that the purchase of approximately 14,000 acres more
of leased land has been made, and this quantity added to the 64,000
acres already owned; the two new purchases here referred to being the
one from Bassett Blakely and the other from T. C. Martin. The prices
paid for the land are stated to be $50 per acre for cultivated land, and
$40 per acre for uncultivated land, including uncleared land. This
brings the total holdings of the Prison System in farm lands to approxi-
mately 78,000 acres. The new bonded obligations resting upon the
new purchases will bring the total bonded interest-bearing debt of the
Prison System on its farm lands to between $1,250,000 and $1,500,000.
To- properly'proteet the Prison farm lands from destructive overflows
and to provide anything approaching a system of good roads and neces-
sary drainage, on these farm lands, the State will have to invest not
less than $1,000,000 and consume several years of time in making these
protective improvements. As illustrative of the overflow menace, your
Subcommittee would. here call the attention of the Legislature to the
fact that in 1913 or 1914, ﬁve and two-tenths (5 2/10) miles of rail-
way were built on the sugar lands of the State in Fort Bend or Brazoria
counties. This line extended from Otey to Bonney, and cost approxi-
mately $30,000, not counting the value of the Prison labor employed,
and the right-of-way through the State’s properties. This ﬁve and two-
tenths (5 2/ 10) miles of railway was destroyed by ﬂood, in the latter
part of 1914 or the early part of 1915; and, as your Subcommittee is
informed, has never been restored. None of the original values of this
property now exist, except the right-of-way.
There are approximately 3700 prisoners in the Prison vSystem of
Texas. About 3200 of these are employed on the farms. With the
assurance of good crop results every year, on. all the farms, with the
entire 78,000 acres of land under a state of intensive cultivation, it is
probable that the Prison System would be self-supporting; but this
intensive cultivation condition does not exist; and it cannot exist, under
the present system, for many years to come, and after the outlay of
millions of dollars of the people’s money. Good business judgment
would suggest that it is eminently desirable that the Prison System
should have a reserve fund continually on hand, in the State Treasury,
of not less than one million dollars, that it might be prepared to meet
any crop adversity or other emergency. The Prison authorities could
then go into the markets and be prepared to protect themselves and the
System in the making of purchases that are absolutely necessary for
the System’s welfare. This reserve fund cannot be obtained and relied
upon as a permanency, if the money that is made in a good and ab-
normally favorablc year shall be spent in the purchasing of more lands
from private individuals anxious to sell, and at prices ﬁctitiously high,
because of the advance in all lines of commodities as a result of the
war. Land values will have to fall with other values, when normal
264: THE STATE PRISON SYSTEM.
times of peace shall come. Without a reserve fund, as here suggested,
your Subcommittee is impressed with the idea that it will not be long
before the Prison System will again be showing a deﬁcit, instead of a
surplus, and that the Legislature .will again have to be called upon to
take from the public treasury tax money from the citizens of this State
to meet the necessity for the paying off of the Prison System debts.
CHANGE OF AUTHORITY IN THE PURCHASE OF LANDS NECESSARY.
In view of the observations and developments obtained by your Sub-
committee, during the long and earnest eﬁort to investigate the aﬁairs
of the ‘Prison System, particularly the land-holding portion of it, your
Subcommittee feels justiﬁed in making the recommendation that a
change is absolutely necessary in the authority. existing ‘for the pur-
chase or sale of lands in the Prison System. In the opinion of your
Subcommittee, it is not a wise provision that this power of purchase
and sale of Prison System lands should be left exclusively in the hands
and to the judgment and the discretion of the Board of Prison Com-
missioners and the Governor of the State, without any power of review
or ﬁnal endorsement, by the legislative branch of the government. The
recommendation is here made that, in future, if farming is to be con-
ducted as a part of the Prison System, purchases of additional lands, or
the sale of lands now held in the Prison System, should receive the
endorsement of the Legislature before ﬁnal purchases or sales shall be
made. '
These conclusions, suggestions and recommendations are respectfully
referred to the most serious attention of the Texas Legislature.
Respectfully submitted,
(Signed) J. C. MCNEALUS,
Chairman Senate Subcommittee No. 2, Investigating
Prison System of Texas.
ENDORSEMENT: I have considered the foregoing report of Sen-
ator J. C. McNealus, and state that I am of the opinion that his state-
ment is true and his recommendations plausible. However, I am un-
willing to exonerate those Prison officials who have violated and dis-
regarded the laws. I believe the law should be enforced wherever it
is violated, regardless of the person thus offending.
QSigned) FRANK HOLADAY,
Member House Subcommittee No. 2.

GENERAL RECOMMENDATIONS BY HON. J. C. McNEALUS.
Abandonment of policy of leasing lands.
Abandonment of mechanical industries within Prison walls.
Abandonment of general farming industries.
Substitution of central Prison for long term prisoners; other prisoners
to be worked on system of public highways.
THE STATE PRIsoN SYsTEM. 265
Abandonment of Prison plants at Huntsville and Rusk, and substi-
tuting new location for central Prison.
If building of public highways is impracticable, substitute central
farming system, with limited mechanical industries.
Consolidation of Board of Prison Commissioners with Board of
Pardon Advisers.
Change management of Prison System from “three men system” to
“one man system.”
Encouragement of reformation of prisoners through more humane
treatment.
Modernize Prison plant in matter of health facilities, sanitation,
sewage disposal, etc.
Enforcement of laws concerning Prison schools and punishment of
prisoners. -
Amend laws concerning trials of accused guards.
Provide asylum quarters for criminal insane.
Provide new and proper places for tuberculars and women prisoners.
Limit powers of Prison Commissioners in purchases and sales of land.
Provide reserve fund for carrying on ﬁnancial affairs of Prison Sys-
tem economically. '

REPORT OF HON. FRANK IIOLADAY.
To the Hon. W. M. Fly, ChairmamHouse Central Committee, Investi-
gating State Departments, Institutions, Commissions, Properties, Etc.
DEAR SIR: After a long and careful investigation of the affairs of
the Prison System of Texas; and after taking into consideration each
phase and unit of that institution with due care and diligence, we, the
Subcommittee appointed by the Central Committee to investigate the
State Prison System of Texas, have completed and ﬁnished the work
assigned us, and beg to be permitted to report to the Central Committee
the following facts and conditions relative to the above named System,
its management and control, its defects and plausible features.
In the beginning, we deem it advisable to quote the ﬁrst article in
the Revised Civil Statutes of 1911, relative to the policy of the Prison
System, which article, 6172, is as follows:
“It shall be the policy of this State, in the operation of its
Prison System, to so manage and conduct the same that those .
convicted of violating the law and sentenced to a term in the
Penitentiary, shall have humane treatment and shall be given
opportunity, encouragement and training in the matter of
reformation.”
This article was placed in bold letters upon the pages of the laws
of Texas, and placed there with all the sincerity and dignity that could
accompany such an action by the Legislature of Texas. It is our
266 V THE STATE PRISON S-YsTEir.
opinion that this law was written with a purpose, and that purpose
was that the law should be so recognized and obeyed. In pursuance of
our duty, we have followed closely, and observed the policy of the present
Prison System; with a great degree of care we~ have studied this Sys-
tem and have even endeavored to go behind the real actions of the
System and discover, if possible, the motives and intent of its manage-
ment. As we believe the deed to be the action and fruit of the thought,
we therefore conclude that the deed need only be carefully exposed, and
the motive will speak for itself.
First, it is stated in the above quoted law, that those convicted of
violating the law and sentenced to a term in the Penitentiary shall
have humane treatment.
BRUTALITY TO CONVICTS.
It is an evident fact that this feature of the statute is violated and
has been violated beyond all power of expression and in the most gross
and severe manner. We respectfully beg to submit to you the testi-
mony of J. D. Winans of Dallas, Texas, and the testimony of Dr. L. H.
Bush, the present physician at Huntsville, Texas, in evidence of these
facts, and desire to state that the Committee have seen sufficient
evidence of these facts to convince them that these and similar charges
are true and correct. We have seen convicts who have been severely
beaten by guards with ‘no authority to punish convicts; we have seen
convicts who have been beaten with ropes unmercifully; convicts who
have been spurred and lashed by guards on horseback until their backs
were scarred and lacerated; convicts who have lost their eyes from the
effects of brutality; convicts who have hung on chains until uncon-
scious; convicts who have been run on the turn-row; convicts who are
poorly fed and poorly clothed; and prisoners of the State of Texas who
have been compelled to work on the Sabbath in the ﬁelds to gather
crops and cultivate the crops of farmers who lived near and about the
State farms. We have seen white men who have suffered all these acts
of cruelty, and men who have suffered even more than this, and we
might ﬁll this .record with speciﬁc cases of pronounced brutality to
convicts. In some instances brutality to such an extent that it would
be difficult to believe that such horrible and atrocious acts could and
would be committed against humanity within the bounds of the State
of Texas. I
Second, the law prescribes that encouragement should be extended
to convicts. We shall state that the only form and manner of en-
couragement offered to convicts in the Texas State Prisons is that
encouragement offered through fear of punishment, and through fear
of punishment the convict is encouraged to obey the rules of the Prison
and encouraged to labor for the State of Texas. If reference be made
to encouragement offered for moral betterment, for education, for refor-
mation of the criminal, for the betterment of society, then there is no
encouragement. >
- THE STATE Pnrsox Svs'rmr. 267
Third, it is speciﬁed also that prisoners of the State shall have and
be given opportunity. The statute is not plain at this point, but is
vague as to what opportunities they shall be given; but we will say
that if it was the intention of the law that convicts should have oppor-
tunity to better their moral condition and mental condition, and by
effort and opportunity to equip themselves with a knowledge of some
useful trade or vocation, then the opportunities offered and given the
convicts of Texas are so few that they may be considered as naught.
We respectfully refer you to the testimony of W. T. McDonald, Chap-
lain of the Huntsville Prison, and the testimony of Rev. S. M. Tenney,
Chaplain of the Rusk Prison.
Fourth, it is further and lastly stated in the above named article of
the'statutes, that convicts in the State Penitentiary shall be given train~
ing in the matter of reformation. The testimony of many of the
oflicials of the System, which testimony you have before you, shows
beyond a reasonable doubt that the prisoners of the State make their
exit from the Penitentiary into society, after serving their terms, in a
far worse moral condition than when they entered. This fact is no
doubt due to conditions within the Penitentiary, as there is no segre—
gation of convicts and the thief, the murderer, the forger, and those
convicted of minor crimes are associated together at all times, regard-
less of the nature of their crime, or the age of the prisoner, or the
length of his sentence. Boys of tender years whose minds and character
are still in the formative period are associated with the hardened crim-
inal of years of experience in crime; thus, the young men are attending
a school of crime rather than a school of reformation. These facts,
coupled with a lack of educational facilities and the lack of opportunity
for moral uplift, contribute to the 'debased condition of the convict
when he leaves the Penitentiary to take his place in the world among
men, and these facts, no doubt, account for the many “repeaters” we
ﬁnd in the System today. It is our duty to state to the Central Com-
mittee that prisoners conﬁned in the State Penitentiary of Texas receive
very little, if any, training in the matter of reformation. Having dis-
cussed the foregoing article of the statutes, the facts stand self-evident
from the preponderance of the evidence that the purpose and intent of
the law has not been complied with, and the policy of the Prison System
as desired by the law and the State seems to have never been considered,
and the present System stands a failure if a success would mean the fol-
lowing of the laws of the State.
VIOLATIONS OF THE PRISON LAW’ ALLEGED.
Article 6174 of the Revised Civil Statutes of 1911 states plainly and
speciﬁcally that-—~ '
“In no event shall the labor of a prisoner be sold to any con-
tractor or lessee to work on farms or elsewhere, nor shall any
prisoner be worked on any farm or otherwise upon shares, or
upon any other farm or place other than ‘that owned or con-
trolled by the State of Texas.”
268 I THE STATE PEIsoN SYSTEM.
We consider it our duty to inform the Central Committee that this
law has been ﬂagrantly violated, and the violation of this law is neither
denied nor contradicted by the Board of Prison Commissioners. We
respectfully cite you to the testimony of W. R. Dulaney, Commissioner;
W. G. Pryor, Commissioner; and the testimony of W. M. Ellis, Warden
of the Rusk Prison, who have testiﬁed relative to this point. We ﬁnd
from the evidence that convicts have been hired out by the managers
of the farms to pick and chop cotton; that they have been hired out
to individuals and corporations to do different and sundry work; that
convicts have been forced to work with free labor on free farms, con-
trary to the laws of this State. Furthermore, the evidence will show
beyond a reason of a doubt that the convicts were forced to work on
property not owned or controlled by the State, and upon the
property owned by the Prison oﬁicials themselves. We respectfully
refer you to the testimony of W. M. Ellis. The testimony of J. D.
Winans of Dallas, Texas, refers to the fact that the convicts were
severely abused by the guards, who were upon many occasions intoxi-_
cated, these actions taking place on property not owned by the State
of Texas or controlled by the State of Texas, while convicts were work-
ing on said properties; therefore, it is incumbent upon us to report to
your honorable body that this above named article of the statutes has
been violated and disregarded.
Article 6177 of the Revised Civil Statutes of 1911 states in no un-
certain terms the salary of the Prison Commissioners. We wish to
report that these Commissioners are being supplied with one to three
convict servants, who act in every capacity from cook to chauﬁeur for
these Commissioners. We ‘also report that each Commissioner is sup-
plied with an automobile and all gas, oil and repairs for that auto-
mobile that it may need in its operation. We feel it our duty to re-
spectfully submit to you the evidence of J. I. Martin, Wesley Burrell,
H. C. Gambill, T. M. Morton, I. S. Plummer, C. F. Hogue, and H. B.
Day, who testiﬁed upon their oath, that the Commissioners have received
commissaries from the Prison commissary in Huntsville, Texas. We are
unable to ﬁnd any provision of the statute that would justify the above
named acts. These things above named are paid for by the State of
Texas in additionto the salary named by the above cited article of the
statutes.
In connection herewith we respectfully desire to quote for your in-
formation Artiele 6179 of the Revised Civil Statutes of 1911:
“Said Prison Commission shall be vested with the exclu—
sive management and control of the Prison System of this
State, and shall be held responsible for the proper care, treat-
ment, feeding, clothing and management of the prisoners
conﬁned therein; and at all times for the faithful enforcement
of the speciﬁc intent and purpose of the laws and rules govern-
ing said System; provided that the Prison Commission shall be
held responsible for maltreatment of prisoners, and, if permit—
ted, it shall be grounds for removal from oﬂice.”
THE STATE PRISON SvsTEM. 269
We respectfully wish to submit ‘for your consideration a part and
portion of Article 6180 of the Revised Civil Statutes of 1911.
“The said Prison Commission shall have the power, and
it shall be their duty, to appoint all necessary officers, all
physicians, chaplains, teachers, and all clerical help needed in
conducting said Prison System.”
We also desire you to refer to Article 6182 of the Revised Civil
Statutes of 1911: x
“The Prison Commission shall have the authority at all
times to discharge any ofﬁcer or employe of the Prison System
for failure to comply with the rules, regulations, or laws gov-
erning the Prison System, or for dereliction in duty, or when-
ever they deem it to be for the best interests of the service.”
In regard to the three articles of the statutes quoted above, we re-
spectfully refer the Central Committee to the conditions existing in
the present System, which conditions have been fully discussed in whole
and in part in other portions of this report taken together with the
testimony which you have before you, and we respectfully leave it to
your goo-d judgment as to whether or not the above quoted laws have
been complied with or have been disregarded.
TITLE TO THE EASTI-IAM FARM.
We respectfully wish to submit part and portion of Article 618A of
the Revised Civil Statutes of 1911, which is as follows:
“The title to all lands purchased by the Prison Commission
under the terms. of this chapter shall be examined, passed upon
and approved as good and sufficient by the Attorney General,
and all conveyances, notes and trust deed and other instru-
ments executed under the provisions of this chapter shall be
prepared, passed upon and approved by the Attorney General.”
There has been in the past a great deal of discussion both pro_and
con relative to the title of that property and real estate purchased by
the State of Texas through the Prison Commission known. as the East-
ham Farm. We feel it our duty to state to the Central Committee
that the title to the Eastham Farm was examined by your Subcommittee
and all instruments, documents and papers pertaining thereto have been
thoroughly examined and investigated. We wish to state that after a
careful examination of this title and the papers pertaining thereto
we came to the conclusion that the said transaction was irregular and
the law had not been complied with relative to securing the proper
approval- and opinions from the Attorney General’s Department. We
found that one of the original grantors of this property to the State
was a person of unsound mind, and said person had failed to make the
proper acknowledgment to the deed to the State of the Eastham Farm
270 THE STATE Person S-YsTEM.
This matter was immediately taken up with the Attorney General’ s
Department, and that department has informed us that they were not
aware that said grantor was a person of unsound mind and that they
were not aware of the fact that any probate proceedings had ever been
ﬁled at any time or in any place to remove this defect in the transaction.
The fact was developed, however, that such‘probate proceedings had
been ﬁled, but no papers or instruments thereto had ever been examined
by the Attorney General’s Department in aqordance with the law.
After your Subcommittee had made its investigation of this transaction,
the Attorney General did examine said probate proceedings and has
later given his opinion that the same was regular. Stating to you the
opinion of that department relative to this irregularity, we wish to
inform you. that the Attorney General’s Department stated to your Sub-
committee that the actionsof those parties connected with the above
named transaction had been irregular and that the department saw no
reason why such important facts should have been kept from them,
when it was their duty under the law to know such facts and give their
opinion upon the same. For further reference to the Eastham Farm
purchase, we refer you to the testimony of Howell Mays, Will Hill and
Luther Eastham, Jr.
Article 6186 of the Revised Civil Statutes of 1911 is as follows:
“ThePrison Commission is authorized, and it shall be its
duty, to cause to be constructed upon the land now belonging to
the Prison System, and upon such lands as may be bought
hereafter, all necessary modern ﬁreproof, well ventilated prison
buildings, * * with proper bathing facilities and all
necessary sanitary water closets and other sanitary arrange-
ments within such buildings. Also sanitary kitchens, dining
rooms, hospitals, school rooms and chapels, and other necessary
conveniences for the beneﬁt of the prisoners.”
UNSANITARY CONDITIONS.
We respectfully beg to submit to you for your consideration the tes-
timony of Dr. L. H. Bush, Prison Physician at Huntsville, Texas;
Dr.'I. C. Priest, Physician at Rusk Prison, and Dr. W. N. Dominey,
Prison Physician at the Eastham and Ferguson Prison Farms. It is
our duty to state to your honorable body that practically each and
every structure upon the State’s property used by prisoners is in the
worst of condition, containing some of the most insanitary features
imaginable. The buildings at Huntsville are dilapidated and antiquated.
The cell rooms are so small that a man six feet in height cannot lie
at full length in his bed or his bunk. There are no sanitary water
closets in this building; that is to say, a sewerage system. The build-
ings 'are in no way modern, and few, if any, necessary conveniences
for the prisoners are to be found at the Huntsville Prison. The Prison
at Rusk is in a similar condition, only worse. Most of the Prison build-
ings on the Prison farms are old, wornout, wooden structures in such
THE STATE Pnrsozv SYSTEM. 271
a condition that it is impossible to keep them clean and sanitary. 011
very few of the farms did we ﬁnd any sewerage system at all. The
bunks or beds of the prisoners are arranged in tiers and often we found
three rows of bunks, one over the other, with prisoners sleeping side by
side with only a small board separating their bunks. The bedding of
the prisoners is old, worn, torn and unsanitary, often covered with all
manner of loathsome vermin and insects. Prisoners were found in one
instance chained in their bunks by a heavy trace chain, one end of which
was padlocked around the prisoner’s neck and the other end securely
fastened to his bunk. The bathing facilities were as good as could
have been expected under the conditions. Your Committee, while in-
specting the Huntsville Prison, saw both white and black convicts com-
pelled to bathe in the same room under the same shower. The kitchens,
especially on the farms, were badly screened, and in many instances the
rooms swarmed with ﬂies. The dining rooms were very muchly in com-
parison with the remainder of the buildings. We found no school
rooms and no chapels on the farms as required by this law. Taking
into consideration the whole of this article, its purpose and its intent,
we are compelled to report that we found that this law had not been
complied with.
HANDLING THE MONEY OF THE SYSTEM.
Next, we desire to call to the attention of the Central Committee '
Article 6188 of the Revised Civil Statutes of 1911. This article, in
substance, provides that the Prison Commission shall remit all moneys
received by them on the ﬁrst Monday of each month, said amount to
include all money or moneys received by them during the preceding
month and belonging to the System. It further speciﬁes the amount
that the Prison Commissioners may hold in hand and in bank subject
to disbursement.
We desire to state that after consulting the State Treasurer, we ﬁnd
that such reports have been somewhat irregular, and ﬁnd, furthermore,
that such a system of handling the money of the Penitentiary is unsat-
isfactory. It has been stated by one of the Prison Commissioners that
it would be an easy matter to rob the State of $25,000, or a similar
amount, and the same never be detected. We are of the opinion that
this is indicative of a very loose business system. The State Treasurer
tells us that it is impossible for him to ascertain whether or not the
Prison Commissioners deposited all the money received by them, and
it is impossible for him to ascertain the exact and correct amount of
moneys‘ held- in bank and in hand by the Prison Commissioners.
It is our opinion that a new system should be devised whereby
accurate account and check can be held and made on the receipts of
the Prison System, and it is our opinion that vouchers issued by them
should pass the hands of the Comptroller and be authorized and approved
the same as other vouchers of other departments.
We believe that if some law were inaugurated or some amendment
made to the present law whereby a more deﬁnite check could be made
272 THE STATE PRISON SYSTEM.
1
. . . . l
of the Prison System’s funds and for the auditing and checking of the
accounts and vouchers issued upon this fund there would be an elimina-
tion of wasteful spending from which the State would derive a beneﬁt.
OTHER STATUTORY PROVISIONS NOT ENFORCED.
Article 6189 states, in substance and in part, that all officers, em-
ployes and the guards having supervision over prisoners, shall be fur-
nished with a copy of the law, rules and regulations governing the
Prison System and shall from time to time be examined by the Prison
Commission so as to ascertain their knowledge of such law, rules and
regulations, and any such officer, employe or guard who shall fail to
familiarize himself with the law, rules and regulations of the Prison
System shall be dismissed from the service._
We desire to refer the Central Committee to the testimony, where
they will ﬁnd that many employes of the System have never been
examined as to their knowledge of such law, rules and regulations.
We desire to call your attention to Article 6190 of the Revised Civil
Statutes of 1911., which in part is as follows:
“It shall be the duty of some member of members of the
Prison Commission to spend at least one whole day of each
month without notice at each prison, camp or farm where pris-
ers are kept for work, and to carefully inspect same with ref-
erence to food, clothing and treatment of the prisoners, the
general sanitary conditions existing at such prisons, camps or
farms, reporting upon such conditions, the efforts at reforma-
tion, the general conduct of all ofﬁcers and employes connected
therewith and punishment administered for the enforcement of
Prison discipline.”
It is not known whether or not the Commissioners have made these
monthly visits to the camps and farms of the System, and made'such
visits without notice; but, if the Prison Commissioners have made such
visits to the camps and farms of the Prison System, we are under the
impression that they should know how the prisoners are kept or worked;
the condition of the food and clothing in these camps and the treat-
ment of the prisoners, and the general sanitary conditions existing at
such prisons. camps or farms. They should also be familiar with the
modes and manner of punishment given the prisoners. . We respectfully
submit to you for your consideration the latter part of the testimony
of J. D. Winans relative to this matter.
Article 6191 of the Revised Civil Statutes of 1911 provides that a
full and complete investigation of all lands, buildings, machinery, tools,
live stock and all other property of every description belonging to the
- Prison System shall be made and shall cause to be set opposite each
item the book value and also the actual value of the same. We are
compelled to state to the Central Committee that this has not been
done, and respectfully refer you to the report of Chas. E. Warn, auditor
for this Subcommittee. We desire to state that this law should be
THE STATE Pmsox SYsTEM. 2'73
strictly observed, so as to afford an easy comparison with the annual
statements and inventories. The annual reports have been made, but
the report of Mr. Warn will show that the same have been false and
inadequate. '
We next desire to call your attention to Article 6192 of the Revised
Civil Statutes of 1911. This article states in portion and in part that
a correct and accurate account of each and every ﬁnancial transaction
of the Prison System, including all receipts and disbursements of every
character, shall be kept and that all vouchers shall be properly signed
and kept. We desire to say that hundreds of vouchers have been issued
and paid which were not signed and many vouchers paid or missing and
cannot be found; that the keeping of a thus full and correct account has
been so irregularly kept that it is practically impossible to ascertain
the true and accurate state of affairs at this time. In evidence of this
fact we respectfully refer you to the ﬁnancial report and balance sheet
audit of Chas. E. Warn, economist and public accountant.
OFFICE OF AUDITOR SHOULD BE ABOLISHED.
In dealing with‘ Article 6193 of the Revised Civil Statutes of 1911,
which provides for, in substance, an auditor for the Prison System,
whose duty it shall be to audit all accounts, vouchers, payrolls, etc., and
whose duty it shall be to make a full report thereof to the Governor
each year, we desire to state that such an official is not needed in this
System and that he performs an incompetent function, and we hereby
advise and recommend that such official be disposed of and eliminated in
this System.
oEEIoERs, EMPLOYES, GUARDS, ETC.
We desire to quote Article 6195, Revised Civil Statutes of 1911:
“If any member of the Board of Prison Commissioners shall
be guilty of malfeasance or nonfeasance in ofﬁcc, or shall be-
come incapable or unﬁt to discharge his ofﬁcial duties or shall
wilfully fail, refuse or neglect to discharge the duties of his
office, such member shall be subject to removal from ofﬁce as
provided by Article 6027.”
Article 6196 of the Revised Civil Statutes of 1911 is in part as follows:
“The Prison Commission shall, except as provided in this
title, ﬁx the salaries of all officers and employes of the Prison
System upon such basis as the labor and ability of the ofﬁcer
or employe entitles him to, such salaries to be paid monthly
at the end of each month. They shall pay to those employed
as guards of the convicts a salary of not less than thirty-ﬁve
dollars per month and furnish them board and lodging free;
provided that for meritorious service and adaptability to the
work, the Prison Commission may increase the pay of any
guard to an amount not to exceed forty dollars fer month. No
person shall be employed as a guard to guard convicts who is
2'74- THE STATE PEIsoN SYsTEM.
not at least twenty-one years of age, of good moral character
and who is not able to read and write and has not a fail knowl-
edge of the English language, and the Prison Commission may
provide such other qualiﬁcations as they may deem expedient,
provided that no person shall be employed as a guard who is in
any way addicted to the use of alcoholic or intoxicating
liquors.”
We respectfully beg to submit to you the testimony of W. M. Ellis,
Warden of the Rusk Prison, and the testimony of Rev. S. M. Tenney,
Chaplain of the Rusk Prison, and J. D. Winans of Dallas, Texas. It
is the opinion of this Subcommittee that the system used in the em-
ployment of the guards and minor employes and under officers of the
System is very bad and inadequate. It is not reasonable to presume
that the State can expect to obtain the services of a man qualiﬁed to
ﬁll these positions at the salary they pay. It is our duty to report to
this Central Committee that in most instances and with few exceptions
the guards found on these farms were men hardened against human
sympathy and of a rather shiftless nature. The State could hardly
expect to obtain the services of the kind of men that it needs in these
positions at a salary of fS-iO per month, when most of them have families
to support. We are of the opinion that such small salaries paid to
men occupying such important positions rather intensify the tendency
to infringe upon the State’s rights and take advantage of minor leaks
in the System to increase their earnings.
We respectfully refer you to the testimony of R. E. May, H. B. Day,
Mark Bell, T. M. Morton, J. I. Martin and C. F. Hogue. From this
testimony the Central Committee may derive a small insight into the
minor ways Prison. employes seek to take advantage of their positions.
You will also ﬁnd from the testimony of various parties before this
Committee that men were employed through some political advantage
rather than merit.
We especially deplore the fact that the Prison at Huntsville com-
petes with the outside factories, when they sold choice beef at 10 cents
a pound, whereas it was selling outside from 20 cents to 30 cents, and
also selling ice from their factory at a much lower rate than it was sold
by the ice merchants at Huntsville. We refer you respectfully to the
testimony of Pat Bracken, master mechanic of the Huntsville Prison,
in which testimony you will ﬁnd that the ice factory at Huntsville,
within the Prison walls is selling ice at a lower price than it takes to
manufacture it. You will. also ﬁnd from this testimony that the Sys-
tem is furnishing light and houses for many of the employes at Hunts-
ville.
ALLEGED IRREGULARITIES.
We desire to call your attention next to Article 6197, which is as
follows:
“Any oﬂicer or employe of the Prison System who shall
THE STATE ParsonT SYSTEM. 275
fraudulently convert to his own use and beneﬁt any food,
clothing, or other property belonging to or under control of
the Prison System, shall be guilty of theft, and upon convic-
tion shall be punished as prescribed by law.”
We desire to call your attention to the testimony of W. M. Ellis,
Warden of the Rusk Prison; C. F. H ogue, J. I. Martin, H. C. Gambill,
Mort Bell and H. B. Day.
We desire next to call your attention to a portion of Article 6198
of the Revised Civil Statutes of 1911, as follows:
“Any officer, agent or employe in any capacity connected
with the Prison System of this State, * * who shall
knowingly and fraudulently sell or dispose of any property be-
longing to said Prison System below its reasonable market
value, or who shall be financially interested in any other trans-
action connected with the Prison System, shall be guilty of a
felony, and upon conviction thereof shall be punished as pro-
vided by the Penal Code, and each transaction shall constitute
a separate offense.”
In connection with the above named article, we desire to call the
attention of the Central Committee to the dismantling of the iron
foundry at Rusk, and we refer you to the testimony of W. W. Edwards
before this Committee, and who also testiﬁed before Subcommittee No. 5.
FOR THE PROTECTION OF PRISONERS AGAINST BRUTAL TREATMENT.
We desire next to quote Article 6199 of the Revised Civil Statutes
Of 1911:
“Any sergeant, guard or other ofﬁcer or employe of the
Prison System of this State who shall inflict any punishment
upon a prisoner not authorized by the rules of the Prison Sys-
tem, shall be guilty of an assault, and upon conviction thereof
shall be punished as prescribed by law, and it shall be the
duty of the Prison Commission to make complaint before the
proper officers of any county in which such assault was com-
mitted upon such prisoner, provided that in all cases where
any person is charged by complaint or indictment with an
offense against a prisoner, prisoners and eX-prisoners shall be
permitted to testify.”
It is the opinion of this Subcommittee that should complaints have
been ﬁled against all offending guards and ofﬁcials in Fort Bend County,
the courts and the dockets of the courts would have been overwhelm-
ingly full. We know of and have found but two or three instances
where guards and officials who have severely beaten and abused the
convicts have paid the debt to the State. This is a law which should
have been rigidly enforced, and to which little attention has been paid.
This is that part and portion of the law which protects, or is intended
276 THE STATE PRISON SYsTEM.
to protect defenseless convicts from the brutality of their overseers.
It is the opinion of this Committee that the spirit and intent of this
law has never been carried into effect, and so long as guards and under
employes in the Prison System are permitted to brutally beat and muti~
late the bodies of the convicts without the enforcement of this law, just
so long will the deplorable condition that we have found in the different
units of this System exist, and we recommend a more rigid enforce-
ment of this law, and, furthermore, recommend an amendment to this
law placing a penalty upon any county attorney or prosecuting official
who fails, after a complaint has been ﬁled, to prosecute the offender to
the fullest extent of the law; and we further recommend that an amend-
ment be passed to this law whereby a penalty shall rest upon any Board
of Prison Commissioners who fail to make complaint before the proper
authority when the above stated law is violated; and furthermore stating
in such an amendment that it shall be the duty of the Prison Commis-
sioners to see that all proper evidence is gathered and presented at the
proper time to aid in sustaining a conviction of the party thus offending.
TRANSPORTATION OF PRISONERS.
Article 6201 of the Revised Civil Statutes of 1911 refers to the trans-
portation of prisoners from the counties where sentenced to the Prisons.
It is the opinion of this Subcommittee that the State of Texas annually
pays unnecessarily a large amount of money for the transportation of
prisoners and for the transportation of officers who attend these prison-
ers. It is the opinion of your Committee after ‘careful consideration of
this law that a new law. should be drafted relative to these points wherein
should be stated and named several points within the State where those
convicted and sentenced to the Prison should be assembled, thus elim-
inating long expense accounts of sheriffs and officers who travel great
distances to bring prisoners to the Penitentiary. It is our opinion that
there is a needless shifting of convicts from one place to another, .
thereby creating a tremendous expense to the State in the course of a
year that could be eliminated. For instance, a convict is ﬁrst sent to
\ Huntsville, maybe from Amarillo, Texas, then after his examination he
is shipped back partly over the same road to the Shaw Farm, above
Texarkana, or shipped to some of the farms below Houston, Texas.
We believe that the prisoners should be delivered to the nearest Prison
camp by the officers and officials in charge.
NO SCHOOLS AS REQUIRED BY THE STATUTE.
In discussing the next article of the statutes, we desire that the
Central Committee give careful consideration to this subject, as we
believe that in the violation of this article of the statutes lies one of
the fundamental reasons why your System has failed in its purpose and
intent. Before discussing the action, we desire to quote the same so
that you may be familiar with its contents and the intent of this law.
Article 6203, Revised Civil Statutes of 1911.:
THE STATE Parson SYsTEM. 2'2”?
“The Prison Commission shall, as soon as practicable, pro-
vide at each prison, farm and camp where prisoners are kept
or worked, schools for the instruction of the prisoners in ele-
mentary branches of the English language and industrial edu-
cation and such other instruction as they may prescribe, and
shall provide suitable recreation for the prisoners at reasonable
hours, including music. They shall employ such number of
competent teachers to instruct the prisoners in the same as in
the judgment of the Prison Commission may be necessary;
and the Prison Commission shall make reasonable rules and
regulations whereby the prisoners may attend such schools.
The Prison Commission shall prescribe and furnish to the
prisoners suitable books and other reading matter, and to this
end may establish and operate among the prisoners a circulat-
ing library and may adopt such other means of distributing
among the prisoners good and wholesome literature as in the
judgment of the Prison Commission will best enable the prison-
ers to avail themselves of the same; provided, that all teachers
herein provided for, shall, as far as practicable, be taken from
the convicts, and such teachers may be excused from further
labors. The Chaplain shall be ex-officio librarian of the Peni-
tentiary, passing upon all library books and direct such other
work as may be prescribed for such library management.”
We refer you respectfully to the testimony of Rev. S. M. Tenney,
Chaplain of the Rusk Prison, who discusses this matter in his testimony.
We also refer you to the testimony of W. T. McDonald, Chaplain of
the Huntsville Prison, and to the testimony of S. G. Granberry, man-
ager of the Eastham Farm, and the testimony of W. M. Ellis, Warden
of the Rusk Prison. We also respectfully refer you to the testimony
of the Prison Commissioners.
We have visited practically every farm in the System, and it is our
duty to report to you that in no instance did we ﬁnd any school as
required by the statute, nor did we ﬁnd any school at Huntsville or at
Rusk, and there is no school for the prisoners in the entire Prison Sys—
tem. Upon the farms we found no literature, and it is a fact that it
is very seldom that the convicts ever have an opportunity to see a news-
paper of any kind or description. No wholesome literature is supplied
them to read, and no eﬁort so far as we have been able to determine is
being made to better the mental condition of the convicts. In dis-
cussing the matter with the prisoners upon several occasions, the Com-
mittee was informed by them that they would be glad to avail them-
selves of the opportunity to attend a school of some kind or nature,
and would be very glad to have the opportunity to get a hold of good
books and good literature to read. Upon one occasion the Committee
found that the Christian ladies of a certain town had been mailing and
bringing out a few papers and magazines to the convicts on a farm,
and the convicts told the Committee that this was the only opportunity
278 THE STATE Parson SYSTEM.
they had to get in touch with the outside world. The Committee is of
the opinion that there are enough prisoners in the Penitentiary who
have suﬂicient education as prescribed by the statutes. We have been
informed that some attempts have been made to hold a night school
at the Huntsville Prison, but were further told that the convicts did
not avail themselves of this opportunity. We are also told, and the
testimony of W. T. McDonald, Chaplain of the Huntsville Prison, will
verify the statement, that one of the men who did attend the school
obtained sufficient knowledge of shorthand, or stenographic work, so
as to secure a position paying $125 per month when he was dismissed
from the Prison.
We are of the opinion that if the convicts were given an opportunityT
to spend two hours a day in a properly conducted school room or school
rooms at the Penitentiaries or on the farms conditions would materially
change and convicts would have an opportunity to better equip them-
selves to ﬁght the battles of life after their dismissal.
It is reasonable to suppose that a convict, after working in the ﬁeld
from sunup until sunset, and after returning at a late hour, tired men-
tally and physically, would not desire to then go to a school room and
attempt to study and work there. We are of the opinion that a night
school in a Prison or on a Prison farm would necessarily be a failure.
We cannot expect to send men to the Penitentiaries of Texas and keep
them there for several years with no opportunities, with no chance to
keep up with current events, with no effort to better their mental con-
dition and expect them at the end of their sentence to return to society
reformed men; and this, as we take it, is one one of the intentions and
purposes of the policy of the Prison System of Texas. There are many
young men in the System who need mental training andwho, doubtless,
would be glad of an opportunity to spend two hours a day in a well
conducted school. We, therefore, recommend that all prisoners serving
a sentence in the State Penitentiary of Texas shall be given at least
two hours per day training in a well conducted school, teaching the ele-
mentary branches of the English language and mathematics. We also
would suggest that the convicts be supplied with good daily newspapers
so that they may keep in touch with the advance of civilization and
important events that transpire in the outer world. We also suggest
that this law be rigidly enforced. We are compelled to state to the
Central Committee that Article 6203 of the Revised Civil Statutes of
1911 has been violated and disregarded.
RELIGIOUS SERVICES AT PRISONS AND CAMPS.
We next desire to call your attention to the contents of Article 6204
of the Revised Civil Statutes of 1911. This provision of the statutes
provides for religious services at the prisons and farms and camps. It
also provides that the Chaplains shall devote their entire time to the
religious and moral training and education of the prisoners, teaching
them the principles and practice of every Christian and moral duty;
THE STATE PRISON SYSTEM. 279
and it is also provided that the Chaplains may be teachers for the con-
victs. We respectfully refer you to the testimony of Rev. M. Tenney,
Chaplain of the Rusk Prison, and the testimony of W. T. McDonald,
Chaplain of the Huntsville Prison. We will state that in most instances
there are religious services held at the Prisons and Prison camps, and
will also state that these Chaplains have endeavored to do their duty,
but were hampered and their efforts frustrated by surrounding circum-
stances. We respectfully ask you as a Central Committee to read the
testimony of Rev. S. M. Tenney and Rev. W. T. McDonald.
FOOD AND CLOTHING OF PRISONERS.
Article 6205 of the Revised Civil Statutes of 1911 states speciﬁcally
that the Prison Commission shall see that all State prisoners shall be
fed good and wholesome food, properly prepared under wholesome sani-
tary conditions and in sufficient quantity and reasonable variety.
Under this head, we refer you to the testimony of John McKay, man-
ager of the Ferguson State Farm; Dr. R. C. Priest, Physician at the
Rusk Prison _; Ed Runnels, Steward at the Rusk Prison 5 J. I. Hanning,
Steward of the Ferguson Farm; Hallard Epps, cook on the Ferguson
Farm; and we desire to say that upon the Imperial State Farm con-
ditions along this line are especially bad. We refer you to the testimony
of J. D. Winans of Dallas. We found on these farms many men who
had insuﬁicient clothing, many who stated that they had only received
one pair of socks in the last year, and many men without coats. We
must say that the variety of food fed in most instances to the prisoners
is very poor, and the variety and grade of meat fed the prisoners in
most instances is insufficient. Some of this Committee, upon different
occasions, had the opportunity to examine the cornbread fed the pris-
oners, and in many instances found whole grains of corn in this bread.
In most instances the prisoners seem to have been fed enough food,
but many exceptions may be taken as to the kind and nature of the
food and the way it is prepared. We do not believe that the convicts
of the State should be expected to make much returns to the State if
they are poorly fed and poorly clothed.
REPORTS AS TO TREATMENT AND CONDITION OF PRISONERS.
Article 6206 provides that a report shall be made each month show-
ing fully the condition and treatment of the prisoners and the amount
of food, clothing and utensils, etc., on hand. We refer you to the tes-
timony of S. G. Granbury, manager of the Eastham Farm, and we
will state that we do not believe that this provision of the statute has
been carried out.
CLASSIFICATION, SEGREGATION AND PUNISHMENT OF PRISONERS.
It becomes our duty in discussing the next article of the statutes to
state that as a result of its utter violation and the failure to comply
280 THE STATE PRISON SYsTEM.
with this law, is in our estimation, another reason why such deplorable
conditions exist in the System.
This Article 6208 of the Revised Civil Statutes of 1911 provides for
a segregation of the prisoners, dividing convicts into diﬁerent classes:
First, the ﬁrst class, including the young men and ﬁrst offenders, ap-
pearing to be corrigible and less vicious than the others and most likely
to observe the laws and to maintain discipline by honest industry after
their discharge. The second class, including the less corrigible men or
the more vicious men, and the third class, including those appearing to
be incorrigible and so insubordinate and so vicious in their nature as
to seriously interfere with the labor and moral development of those
with whom they must come in contact. This statutefurther provides
the mode of punishment and the mode of whipping convicts. It pro-
vides the size of the strap to be used, the time and place thereof and
in whose presence such whipping must be done and the cause thereof.
It provides that the Prison Commission shall make a semi-annual report
vof the whippings of the convicts to the district judge of the county
where such whippings occurred, who shall report the same to the grand
jury. It provides that before a convict shall be whipped a written
order must be obtained from the Prison Commission, and that such
whipping shall take place in the presence of the Prison Physician. It
provides that in whipping a prisoner the utmost care must be used by
the oﬂ‘icer executing the order of the Commission not to break the skin
of the prisoner whipped. It provides that any guard or Prison official
who shall strike a prisoner, except in self-defense, or without an order
from the Commission would be guilty of a misdemeanor, and upon
conviction thereof shall be ﬁned not less than $25 nor more than $250
and imprisonment in the county jail not less than thirty days nor more
than six months.
Relative to this article of the statutes, your Committee seriously
desires to state that this most important law has been seriously violated
time and time again. In the beginning we desire to state as once
before mentioned, that there is no segregation of prisoners. The con-
victs, of all ages, of all degrees of mentality, who have committed all
manner, kind and degree of crime are associated together and thrown
together as one vast herd of cattle or sheep. In connection hereto and
as an example of the foregoing, we desire to state that in the Huntsville
Prison we found many insane prisoners locked up in the same cells
with sane men. Often a sane man and an insane man locked in the
same cell. Often insane negroes and insane white men _bunking in cells
adjoining each other and side by side. In one instance we even found
a young white man, a prisoner of the County of Walker, who had not
as yet been convicted, but had only a charge ﬁled against him in that
county, who was locked up and compelled to remain in the same cell
with an insane white man within the walls of the State Penitentiary
of Texas. We found deplorable conditions existing through the entire
System relative to throwing the young and short term men in company
and in league with some of the worst felons your State has ever pro-
THE STATE PRISON SvsTEM. 281
duced. We found one camp on the Imperial State Farm, termed as an
“incorrigible camp.” Here we found some of the worst conditions that
could be expected. We found men suffering from advanced stages of
syphilis and tuberculosis working side by side in the ﬁelds with other
men and sleeping side by side with them at night, eating out of the
same utensils and using the same sanitary necessities. This is a mere
example of how this provision of the statute has been observed. In
regard to violations of the provisions relative to whipping of convicts,
we will also say that very little attention has been paid to that phase
of the law. We found men, convicts of the State, on the State farms,
who exhibited their backs, out and slashed with whips, and the guards
in many instances carried long blacksnake or bull whips, a whip prob-
ably seven or eight feet in length and made of keen rawhide, tapering
down to a ﬁne point on the end. In many instances the prisoners bared
their heads and exhibited deep scars and in some instances fresh scars
still dripping with blood where they had been brutally struck with six-
shooters and clubs. It seems to have been the habit of some of the
guards on these farms to ride their horses upon the men and spur the
convicts in the back and curse them with all the profanity imaginable.
In some instances, of course, orders were received from the Prison Com-
mission to whip certain convicts, but it seems to have been the habit
and the custom on many of these farms to whip and beat the convicts
at any time and at any place where they chose. In a few instances,
and a very few, the Prison Commission has ﬁled charges against certain
men for abusing convicts, but we know of only one or two instances
where the charges were pushed and convictions sustained. This Com-
mittee cannot be too plain in these matters, and to say the least, con;
ditions existing upon some of these farms were most deplorable and we
invite your-careful consideration of the testimony and the evidence to
sustain our statements.
CARE AND TREATMENT OF FEMALE PRISONERS.
We next desire to refer you to Article 621.0 of the Revised Civil
Statutes of 1911, which provision of the statute pertains and provides
for the treatment and care of female prisoners. We respectfully refer
you to the-testimony of Dr. L. H. Bush relative to this matter, and
desire to say that the women prisoners are very well cared for under
the conditions. We found one woman on the Goree Farm suffering
from advanced stages of tuberculosis. This was a white woman and
she was kept separate and apart from the other prisoners. The negro
female convicts are compelled to sleep in one large cell room with their
beds only about a foot apart. In this building they burn kerosene
lamps and sanitary conditions are bad. The testimony of Dr. L. H.
Bush, Prison Physician at Huntsville, Texas, will clearly set out the
facts relative to this camp.
.282 THE STATE PersonT SYsTEM.
PRISONERS WORKED ON SUNDAYS AND ON FARMS NOT CONTROLLED BY
THE STATE.
Article 6215 of the Revised Civil Statutes of 1911 says that no pris-
oner shall be worked on Sunday, except in cases of emergency or ex-
treme necessity. We must at this point state to the Central Committee
that upon investigation we found that‘ prisoners are not only worked
on Sundays on the State farms, but have been worked upon six farms
not owned or controlled by the State of Texas. This fact has been
stated heretofore, but attention might be called to it again, as it is in
express violation of this law. We refer you to the testimony of J. D.
Winans of Dallas, Texas, and will further state that we have other
reliable information that these facts are true and correct.
REGULATIONS AS TO CLOTHING AND FOOD.
Article 6219 is practically a repetition of Article 6205 of the Re-
vised Civil Statutes of 1911, consequently we are compelled to say that
this law has also been violated in part. There is one division of the
article, however, that has not been discussed heretofore and that portion
of this law states that it shall be the duty of every officer charged with
the preparation and serving of food to the prisoners to post in the
dining room each Monday for the coming week a bill of fare for that
week. We must state that in no instance do we ﬁnd this part and
portion of this law carried out or complied with.
LENGTH OF WORK DAY.
Article 6220, Revised Civil Statutes of 1911, refers to the length of
time per day convicts shall be worked and under what conditions they
shall be worked. The Committee was unable to ascertain from any
deﬁnite source whether or not this law had been fully complied with
on most of the prison farms. We are of the opinion, however, that it
is observed at the Huntsville Prison and at the Rusk Prison. Upon
the Imperial State Farm the Committee found several men working in
the ﬁeld to a great disadvantage owing to their physical disabilities.
One man was suffering from asthma, and others were suffering from
diseases that would make them physically unable to do manual labor.
It was impossible to go into the overtime convicts and deﬁnitely ascer-
tain whether or not they had been credited with their excess work.
Many of the convicts stated to the Committee that they worked from
sunup until sunset, or from daylight until dark.
In discussing Article 6222-, Revised Civil Statutes of 1911, the Com-
mittee desires to state that no irregularity or violations of that law
were disclosed. a
THE STATE Parson SYSTEM. 283
ALLOWANCE OF CLOTHING AND MONEY TO PRISONER AT TIME OF
DISCHARGE.
In a discussion of Article 6227, Revised Civil Statutes of 1911, the
law deals with the ﬁnal discharge of a convict fromv the Penitentiary
after he has either served his sentence or received a pardon. The law
specifies that he shall be given and furnished with a suit of clothing of
good quality and ﬁt. Two suits of underwear, one pair of shoes and
a hat, one shirt and $5.00 in money; that he receive transportation to
the place from which he was sentenced or to such a place that he may
desire, provided that the same be not a greater distance from the place
where he is released than the place from which he was sentenced. In
discussing this phase of the law, we have arrived at the conclusion that
the nominal sum of $5.00 is insufficient, as the convict is turned upon
the world with probably no idea of where he may secure employment
and at what time he may be employed. We suggest that an amendment
be attached to the foregoing law, such amendment stating that the con-
vict be paid in any sum not less than $5.00 nor exceeding $50, leav-
ing the amount to be paid to the convict with the discretion of the
warden of the Penitentiary or the Commissioners. We believe that if
such an amendment be adopted many convicts known as “repeaters”
will be eliminated. A convict just released from the Penitentiary with
no deﬁnite idea or views will soon spend the sum of $5.00, and if he
then fails to secure employment he is more than likely to commit
another crime that will place him again in the Penitentiary. If he be
given the sum of $50, then he will have some opportunity to establish
himself again in the world.
MEMBER OF LEGISLATURE DENIED PRIVILEGE OF TALKING TO PRISONERS.
We desire to quote Article 6228, Revised Civil Statutes of 1911:
“The Governor and all other members of the executive and
judicial departments of the State and the members of the
Legislature shall be admitted into the prisons, camps, and
other places where prisoners are kept or worked at all proper
hours for the purpose of observing the conduct thereof and
may hold conversation with the convicts apart from all Prison
officials.”
We desire to state that while examining witnesses before this Com-
mittee and while making the investigation of the Prison System, this
Committee received at all times courteous treatment with the exception
of one occasion, upon which occasion one of the members was forced
to refrain from talking to the convicts on the Imperial Farm.
GAMBLING PERMITTED.
Article 6230, Revised Civil Statutes of 191], states speciﬁcally that
no gambling shall be permitted in any Prison farm or camp where pris-
oners are kept or worked. Any officer or employe engaging in or know-
284 THE STATE PRISON SYsTEM.
ingly permitting gambling at any such Prison, farm or camp shall be
immediately dismissed from the service. We respectfully refer you to
the testimony of W. M. Ellis, Warden of the Rusk Prison, also that of
Rev. S. M. Tenney, Chaplain of the Rusk Prison. The testimony of
these gentlemen shows beyond a reasonable doubt that this law has
been violated.
WHEN CONVICTS MAY BE WORKED ON PUBLIC \VORKS.
Article 6231, Revised Civil Statutes, 1911, states in part and in sub-
stance that by and with the approval of the Governor, the Prison Com-
mission may work convicts on public works, in cases of calamity or
failure of crops, or in case the crops have been destroyed by wind or
ﬂood. This statute does not provide, however, that convicts may be
worked on private property not owned or controlled by the State of
Texas. We respectfully refer you to the testimony of J. D. Winans of
Dallas, Texas.
ACCOUNTS DUE THE STATE.
Article 6231a of Vernon’s Sayles’ Texas Statutes is as follows:
“The Prison Commission is hereby authorized, subject to
the approval of the Governor of this State, to bring and main-
tain in any court of competent jurisdiction in this State, suits
for the collection and enforcement of all demands and debts
now owing or which may hereafter become owing to said Prison
Commission, which suits may be maintained in the courts of
competent jurisdiction of the county in which the residence of
the Prison Commission is ﬁxed by law. In such suits, the de-
fendant or defendants are hereby authorized to plead and urge
by way of offset and counter claim any valid and lawful claims
and demands which such defendant or defendants may have
against the Prison Commission.”
I ,' . 1 l ' '1': g
In discussing the above named provision of the statute, we desire to
call the attention of the Central Committee to the fact that at the
present time the amount of bad accounts, or suspense accounts, as they
are sometimes called, aggregate $103,526.57. The State has the ad-
vantage of the private individual inasmuch as limitation never runs
against the debts of the State, and this amount of $103,526.57 is now
due and has been due for many years. We are compelled to come to
the conclusion that the management who permitted this great amount
of bad accounts to fall into their hands have exercised very poor busi-
ness judgment, as they at all times had credit directories upon which to
base their sale. The former report of. Chas. E. Warn during his in—
vestigation of 1915 will show that a large amount of these claims were
placed in the hands of certain Dallas attorneys, who failed to make any‘
report upon the same, and it is not known whether or not the amounts
and accounts given them for collection were received or not. We
speciﬁcally refer you to the ﬁnancial report of Chas. E. Warn, auditor
THE STATE PRISON SYsTEM. 285
for Subcommittee N o. 2, which report is herewith attached to our gen-
eral report. We recommend that an effort be made to collect these old
accounts, several of which amount to two or three thousand dollars each
and which accounts are justly due the State of Texas. We further
recommend that the Prison System in its transactions with private in-
dividuals, ﬁrms or corporations be held to some degree responsible for
all accounts made by them upon the State.
THE INDETERMINATE SENTENCE LAW.
We deem it advisable at this time to mention in a brief way the
Indeterminate Sentence Law, which law became operative August 18,
1913. It seems that this law has been misconstrued by many and its
purpose and intent have never been fully understood, and the law is
vague as to its speciﬁc purpose. We are told by those who drafted the
bill and those who were interested in its ultimate passage, that it was
the purpose and intent of the law, when a convict was sentenced
under the Indeterminate Sentence Law, for example, that, should that
convict serve his minimum sentence with a clear record and show by
his actions that it is his further intention to comply with the law, he
should be shown clemency and receive a pardon; but should he fail to
so conduct himself as to merit this consideration then he should remain
in the Penitentiary from year to year until his actions have changed or
his maximum sentence is reached. The Board of Prison Commissioners
have informed us that to them this law has no such meaning, and the
Board of Pardon Advisers have likewise informed us of the same. The
aforenamed Boards, stated to us that if a man or woman is sentenced
to the Penitentiary under this law they understand’ and construe the
law to mean that he or she shall remain a prisoner of the State until
the maximum sentence is reached.
We respectfully advise that this law be so amended as to be plain
in its meaning, or else the same be stricken from the statute.
In this report we have endeavored to show plainly to this Committee
in what degree and respect the Prison System has complied with the
laws of this State. We desire to state that our opinion in each and
every case is based upon the testimbny and evidence we have taken, and
from the facts that have been revealed to us in the Prison.
In conclusion, we desire to state that a Prison System should be
established to comply with the laws, or laws enacted to comply with
the Prison System.
SUPPLEMENT.
After the foregoing report had been completed, it was seen that two
items had been omitted, which items we hereby beg to submit.
The statuteis plain as to who shall represent the Prison Commission
in all of its legal proceedings, and designates that the Attorney General
of the State shall act as attorney in all. legal matters. We wish to
refer you to the fact that one attorney has been employed in the City
of Houston at a salary of $150 per month. That Hon. Will L. Hill of
286 THE STATE PRISON SYSTEM.
Huntsville testiﬁed as to the amount of money he has received for
representing the Prison Commission. There is also another attorney
at Palestine, Texas, who receives a salary of $200 per month; however,
we are of the opinion that the latter was employed through due process.
We are further of the opinion that this amount of money paid to attor-
neys was a great and unlawful waste and we sincerely ask your con-
sideration of this matter.
The next article to which we desire to refer was brought to the mind
of your committeemen by an investigation of certain members of the
Warehouse Department. Senator Weinert, chairman of that board,
stated that the Prison Commissioners had not only failed to comply
with the law, but had refused to comply with the law relative to secur-
ing a license for each and every gin operated by the Prison System;
and further investigation by this Committee revealed the fact that the
cotton ginned on the different farms belonging to the Prison System
had been baled, and such bales were not marked as prescribed by law.
We respectfully refer you to the late warehouse law and the penalties.
attached thereto, and beg that you give the same your careful con-
sideration.
SUPPLE MEN TARY RECOMMENDATIONS.
It is hereby recommended that John H. Bickett, Sr., W. R. Dulaney
and W. G. Pryor, each and all Prison Commissioners of the State of
Texas, be immediately removed from their respective offices, said re-
moval being based on the violation of Article 6179 of the Revised Civil
Statutes of 1911, and an utter disregard for other and important laws
of the State, and the failure to comply with the Prison laws of the
. State of Texas.
(a) It is hereby recommended that Dan Crow, manager of the Im-
perial State Farm, be immediately removed from that position, said
removal being based upon the grounds of incompetency, and the viola.-
tion and disregard of the Prison laws.
(bi It is hereby recommended that W. M. Ellis, Warden of the
Rusk Prison, be immediately removed from that office upon the ground‘
that he is incompetent to hold that position; that he is morally unﬁt to
hold that position; that he has violated the law of the State relative to
converting the State’s property and the State’s convicts to his own use
contrary to the law.
(0) It is hereby reconnnended that W. H. Taylor, traveling salesman
for the Penitentiary furniture factory, be removed from that position,
and that that position be abolished, said removal and abolislnnent being
based upon the testimony of C. C. Johns, manager of the furniture
factory, that such an officer and such a position is unnecessary and a
needless expense on the State of Texas.
((1) It is hereby recommended that H. B. Gambill, the steward at
the Huntsville Penitentiary, be removed from that position, said re-
moval being based upon the fact that he unlawfully issued out the pro-
visions of the convicts to ofﬁcers of the System, and it is hereby recom--
THE STATE Pnrsox Svs'rE-M. 2S7
mended that J. I. Martin, assistant steward of the Huntsville Prison,
be removed for the same reasons.
(e) It is hereby recommended that the guard by the name of Finley,
which guard is employed at Camp No. 3 on the Imperial State Farm,
be immediately removed from the service, said guard being incompetent
and temperamentally unﬁt for that position.
(Signed) FRANK HOLADAY,
Member Subcommittee No. 2, House of Representatives.
ENDORSEMENT‘: I agree with Mr. Holaday in his digest and
annotation of the Prison laws, and in the conclusion, supported by tes-
timony that many instances of violations of these laws were shown to
have been made. I do not, however, agree that the Board of Prison
Commissioners are to be severely censured, for the reason that I do not
believe they have wilfully committed violations that they considered
detrimental to the State or the Prison System. I believe the Prison
System is established badly and the laws governing it defective. ‘Para-
graphs marked (a), (b), (c), (d) and (e) I also endorse.
(Signed) J. C. MONEALUS,
Chairman Senate Subcommittee No. 2, Investigating
Prison System.
AUDIT OF STATE PRISON SYSTEM, YEARS 1914 AND 1915'.
DALLAS, TEXAS, January 16, 1918.
To the M embers 0]’ Legislative I neestigating Committee, N 0. 2, Austin,
Texas.
HONORABLE SIRS: Pursuant with your instructions to make a bal-
ance sheet audit of the books and ﬁnancial affairs of the Texas State
Penitentiary System, covering the four ﬁscal and yearly periods of
191-fl, 1915, 19.16 and 1917', I beg to submit herewith my report which
covers only the ﬁrst two periods (1914. and 1915) embraced in your
command. Without the assistance of trained helpers it was not phys-
ically possible to examine and report upon the four periods within the
time allotted for my work; however, the general conditions which are
the basis for the remedial suggestions in this report, can, in the main,
be considered as being applicable also to the conditions that exist at
the present time.
Consistent with my ﬁndings, it is to be stated here, that, with the
exception of the records of cash transactions, the capital accounts in
the general ﬁnancial ledgers examined by me do not reﬂect the true
condition of affairs of the System, and the accounts in which expend-
itures and revenues are recorded likewise fail to disclose in toto the
facts as to raw materials, supplies, labor and products.
Because of these and other reasons set forth in the text which follows,
I am constrained to refuse certiﬁcation of the accounts and records
examined, and also, exclude from this report the usual statements indi-
288 THE STATE Parson SYSTEM.
eating the results obtained from employment of capital for industrial
effort.
The ﬁnancial exhibits in the accompanying report reﬂect conditions
according to book ﬁgures only, which are subject to the exceptions
already noted. The statements of the 1915 year have been recon—
structed for purposes of this report wherever revision was possible under
conditions of limitation previously stated.
The criticisms written into the text of the present report are offered
in order to emphasize the potential values of the constructive sugges-
tions which accompany them. These recommendations are supported
by the writer’s fullest conﬁdence in their practicability, and also with
anticipation of the vast economic and ﬁnancial beneﬁts that will be
resultant from their operation.
Grateful for this opportunity to serve the people of this State through
the high purposes of yhur office and in the premises of your confidence
and commission, I beg to remain _
Yours very truly,
(Signed) C. E.»WAEN.
ABRIDGMENT OF THE SUGGESTIONS OFFERED IN THIS REPORT.
Adoption of a budget plan.
Audit (professional) of System’s accounts and records of years 1916
and 1917. , '
Discontinuance of employment of convicts who write original entries
into the ﬁnancial books and other permanent records of the System.
Employment of citizen bookkeepers at each of the System’s farms.
Installation of new accounting system, based upon the following
plans: (a) Institutional accounting; being a departmental cost-to-
v operate plan. (b-) Industrial accounting; being a plan whereby cost-
to-produce, gross revenues and net results, of each productive unit,
would be accounted and made readily determinable.
Installation of a stores-control system covering all operative units.
Operations to be accounted upon higher planes of economic principles.
Receipts of cash to be transmitted in full to the State Treasurer.
Receivables now held (in “suspense”) with doubtful or worthless
, values, to be passed upon in each instance and deﬁnitely and speedily
disposed of.
Reorganization of accounting and office forces.
Revaluation of all physical assets belonging to the System.
FOREWORD To EXHIBIT A.
Balance Sheets at Close of Years 1911; and 1915.
This exhibit is presented in two forms. One, showing assets and
liabilities and surplus account in condensed form; the other, exhibiting
these factors in detail. (See Exhibit A.)
These balance sheets reﬂect the condition of the ﬁnancial accounts in
the general ledger of the System, as at the dates indicated.
THE STATE PRISON SYsTEM. 289
However, this audit has convinced your auditor that, for a number
of reasons, these ﬁgures are not to be considered reliable as reflecting
the true conditions of the aﬁairs of the System. Foundations for this
statement are amply stated in the texts of “Forewords” to Exhibits B,
C and D, as well, also, the fact that many of the asset accounts at the
close of the year 1914 were falsely stated through the medium of in-
ventory valuations. In many of these accounts the book value of the
account was used as being the inventory value of the asset items,
whereas, the actual inventories of those assets showed values consider-
ably under the book values. The result of this practice was an in-
flation of values and consequential increased showing of proﬁts for the
1914 period.
Other exceptions noted which are sponsors for the above criticism of
these asset accounts are, that the inventories appear to overstate values,
and also, that no provisions have entered the accounting whereby the
diminution of invested values through channels of physical depreciation,
waste, obsolescence of type, loss of debtors’ accounts, damages by ﬁres
and floods and freezes, and similar causes for deterioration have been
provided for. This latter delinquency which appears to cover many
years, if not all the years, in which this System has been the property
of the State, makes needful the employment of a valuation expert, in
order to determine values closer to the truth than are now shown on
the ﬁnancial ledger of the System. However, the fact that these un-
satisfactory conditions have a dominating influence for ﬁctitious yearly
statements of ﬁnancial condition, yet, the virtue of comparisons, one
year with the other, is not destroyed for the reason that the facts to
which exceptions have been noted, exist in the records of each year in
proportionately the same strata or standard of misinformation. It is
for these reasons that the balance sheets shown on these two pages of
Exhibit C are presented in comparative form (rather than each one
singly), and thereby avoiding much inconvenience to those who would
undertake to analyze them.
In order to assist the student of this report, there is presented below
an analysis of the balance sheet of the year 1914, so as to bring out
the salient facts contained within the ﬁgures under the columns (Ex-
hibit,A, page 1) “As at- January 1, 1914,” and “As at January 1, 1915.”
From this comparison the effect of the operations in the year 1914
upon the surplus account will be brought to light by comparison of
the variations that took place that year in the accounts which support
the balance in the surplus account.
290 THE STATE Parson SYSTEM.
A nalysis.
At the close of the year 1914 the surplus account showed a .
condition of worth amounting to (see Sched. 8) . . . . ..$4,089,070 03
At the beginning of the year this condition was stated
(see Sched. 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,224,133 93
Showing an increase in present worth (surplus ac-
count) during the year . . . . . . . . . . . . . . . . . . . . . . ..$ 864,936 15
In order to ﬁnd out how this increase occurred, we will
examine the factors of the balance sheet as in two groups
(see Exhibit A, sheet 1) i. e., the current assets and lia-
bilities, and the capital assets and liabilities. On J an-
uary 1., 191.4, we ﬁnd that the current liabilities
($1,838,949.45) exceeded the current assets ($1,333,-
955.84) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 504,993 61
And at the close of 1914 we ﬁnd that the position had
reversed, and the current assets ($1,215,638.10) ex-
ceeded the current liabilities ($884,146.65), (a decidedly
‘more desirable condition of affairs) . . . . . . . . . . . . . . . .. 331,491 45

Difference in condition between ﬁrst and end of
the year shows favorable increase . . . . . . . . . . . ..$ 836,485 06
.In conjunction with'the above, there must
be considered in same way, the changes
that occurred in the capital, assets
and liabilities. In this group, at the
beginning of the year, the assets ex-
ceeded the liabilities . . . . . . . . . . . . . . ..sareeaer 54
and at the close of the year that con-
dition is shown at . . . . . . . . . . . . . . . . . . 3,757,578 63

Subtracting the top line from the
lower we have an increase of. . 28,451 09

which added to the increase shown above for the current .
assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 28,451 09

provides the ﬁgure set up for analysis . . . . . . . . . . . . . . .$ 864,936 15
The next and most important process of analysis whereby the causes
that produced the above effect are brought to light come through the
following procedure:
Using the ﬁgures in the column of the balance sheet “As at January
1, 1915,” as the master ﬁgures against which must be placed the ﬁgures
in column “As at January 1, 1914,” for comparison, the following
changes to the current assets ‘and. liabilities occurred in the year:
THE STATE PRISON SYSTEM.
291
Increase of
assets, or decrease
of liabihties.
Cash an hand diminished. .' . . . . . . . . . . . .
Notes and accounts receivable diminished
Miscellaneous deferred assets diminished
Reserves for current liabilities, etc., in-
creased
Capital assets; properties at Huntsville
and Rusk diminished . . . . . . . . . . . . . . .
Effecting the other side, it develops that
the current assets and liabilities ﬁuc-
tuated as follows:
Notes and accounts payable diminished. .$ 829,038
Per diem due convicts was wiped out en-
. O v u I 0 0 0 Q D I O O I I I u I O I O O I I I 0 I
61
Decrease of
assets ,_or 011:1(21‘6388
of llabllmes.
s 110,986 93
155,109 69
97,313 93
31,789 72
726 50

tirely . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 157,553 91
Inventories of materials and supplies in-
creased . . . . . . . . . . . . . . . . . . . . . . . . . . . 175,092 81
Capital assets fluctuated as follows:
Properties. Farms increased . . . . . . . . .. 21,219 26
Machinery, furniture and ﬁxtures in-
creased . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,958 33
The capital liabilities remained unchanged . . . . . . . .
Totals . . . . . . . . . . . . . . . . . . . . . . ..$1,190,862 92 $ 325,926 77
Deduct the lesser from the greater}. . .. 325,926 77

Again, the ﬁgure taken at the out-
set . . . . . . . . . . . . . . . . . . . . . . . . .$ 864,936
15
863
'Haisxg nosing LICLViLS EH1,
EXHIBIT A—SHEET ONE.
Comparative Balance Sheet, Condensed (See Exhibit A, Sheet Two, for Details), As at January 1, 1914, December 31, 1914 and 1915.


_ _ _ _ Excess of Excess of Excess of Excess of
_ ' Assets Liabilities Assets Over Liabilities Assets Liabilities Assets Over Assets Liabilities Assets Over
Texas State Penitentiary System. as at as at Liabilities Over Assets as at as at Liabilities as at as at Liabilities
Jan 1, 1914 Jan. 1, 1914 Jan. 1, 1914 Jan. 1, 1914 Dec. 31, 1914 Dec. 31, 1914 Dec. 31, 1914 Dec. 31, 1915 Dec. 31, 1915 Dec. 31, 191,5
' a
Current Assets.
Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 74,760 99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 33,774 06 . . . . . . . . . . . . . . . . . . . . . . . . .. 3 39,411 60 . . . . . . . . . . . . . . . . . . . . . . . . ..
Notes and Accounts Receivable . . . . . . . . . . .. * 9,446 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ‘124,337 08 . . . . . . . . . . . . . . . . . . . , . . . . . .. - ,"26,384 66 . . . . . . . . . . . . . . . . . . . . . . . . ..
Inventories Materials, Supplies and Live
00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 769,047 69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 944,140 50 . . . . . . . . . . . . . . . . . . . . . . . . .. 995,576 49 . . . . . . . . . . . . . . . . . . . . Miscellaneous and Deferred Items . . . . . . . .. 210,700 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113,386 46 . . . . . . . . . . . . . . . . . . . . . . . . . . 193,500 97 . . . . . . . . . . . . . . . . . . . . . . . . . .
Current Liabilities.
Notes and Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . .. $1,656,488 09 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 827,449 48 . . . . . . . . . . . . . . . . . . . . . . . . .. 81,196,631 46 . . . . . . . . . . . ..
Per Diem Due Convicts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157,553 91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reserves for Current Liabilities and Deferred
Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 24,907 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . > . . . . . .. 56,697 17 . . . . . . . . . . . . . . . . . . . . . . . . .. 42,059 74 . . . . . . . . . . . ..
$1,333,955 84 $1,838,949 45
Excess of Current Liabilities over Current
Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,333,955 84 $1,215,638 10$ 884,146 65 $1,254,873 72 $1,238,691 20
' . . . . . . . . . . . .. 8 504,993 61 . . . . . . . . . . . .. $ 504,993 61 $ 884,146 65 . . . . . . . . . . . . . . . . . . . . . . . . .. $1,238,691 20 . . . . . . . . . . . . . . . . . . . . . . . . ..
Excess of Current Assets over Current ——————-—
Liabilities ............................................................................. .. §_ 331,49145‘ ........... .. s 331,49145s 16,182 52 ........... .. s 16,182 52
Capital Assets.
' Properties, Farms . . . . . . . . . . . . . . . . . . . . . . .. 8 321,598 02 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $2,342,817 28 . . . . . . . . .., . . . . . . . . . . . . . .. $2,758,536 08 . . . . . . . . . . . . . . . . . . . . . . . . ..
Properties, Huntsville and Rusk . . . . . . . . .. 827,320 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 826,593 93 . . . . . . . . . . . . . . . . . . . . . . . . .. 823,684 83 , _ _ _ , , _ , _ _ , _ _ , _ _ _ , , , _ _ , _ _,
Machinery and Furniture and Fixtures. . . . . 152,826 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160,784 78 . . . . . . . . . . . . . . . . . . . . . . . . . . 161,954 62 , , . . _ . , _ _ _ . . . , _ , _ _ _ , , _ , . _ .
Investment, Texas State Railroad..... . . . . . 527,382 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 527,382 64 . . . . . . . . . . . . . . . . . . . . . . . . . . 527,382 64 . . . . . . . . . . . . . . . . . . . . . . . . . .
Capital Liabilities.
B0nds,_State Railroad First Mortgage . . . . . . . . . . . . . . . . . . . 100,000 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100,000 00 . . . . . . . . . . . . . . . . . . . . . . . . . . 100,000 00 . . . . . . . . . . . . .
$3,829,127 54 3 100,000 00 $3,857,578 63 3 100,000 00 $4,271,558 17 3 100,000 00
100,000 00 100,000 00 100,000 00
Excess of Capital Assets over Capital
Liab' ' ‘es . . . . . . . . . . . . . . . . . . . . . . . . .. $3,729,127 54 . . . . . . . . . . . .. 33,729,127 54 . . . . . . . . . . . .. $3,757,578 63 . . . . . . . . . . . .. $3,757,578 63 $4,171,558 17“ . . . . . . . . . . . .. $4,171,558 17
$3,729,127 54 8 504.993 61
86?, 'HELLSLS NOSIHCI HIV-LS 3H1,
Deduct Excess of Current Liabilities over
Current . . . . . . . . . . . . . . . ..
Surplus Account at Close of Year (See
Schedule No. 8) . . . . . . . . . . . . . . . . . . . ..
e a u u o o o o c a a o 0
504,993 61
$3,224,133 93
- e ~ I u e e e e e e - .
c e - e c o a a n o a o I
o o o o n a o o u I u o 0
v o a n u ~ Q . e ~ u o o
n a a o a n n u u a u .-

I o u o u u I u u o u In
Q 0 n o o 0 0 0 a 0 II
a a I o e e n l u n o I I
$4,187,740 69

MEMO.
Value Considered Doubtful . . . . . . . . . ..
Accounts and Notes Receivable in
"Suspense”
o n e a I o I u a u o a o o o n o n u o c

- 0 a o I a o u e o u 0 e

o l a o I I I n a o o o o

e I n | o o o u a o o I.

e . u | a a I o u n a a 0

*88 , 699 81
62,386 86

u a o I - Q n n o o a o o

- a o c u u o I u I I I u

"Information
not available
137.559 55


f63
'nrarsxg nosing aivig EH1,
EXHIBIT A—SHEET TWO.
Comparative Balance Sheet Showing Details, Texas State Penitentiary System, As at January 1, 1914, December 31, 1914 and 1915.


Refer to As at As at Refer to As at As at As at
ASSETS. Sched. January 1, December 31, December 31, LIABILITIES. Sched. January 1, December 31, December 31,
No. 1914. 1914. 1915. No. 1914. 1914. 1915.
Cash on Hand and in Banks . . . . . . . . . . . . . One 3 74,760 99 3 33,774 06 3 39,411 60 Notes Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 31,267,413 00 3 527,015 03 31,110,221 02
Notes Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 25,300 59 1,526 96 2,163 01 Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 389,075 09 300,434 45 86,410 44
Accounts Receivable . . . . . . . . . . . . . . . . . . . . . . . . . .. 254,146 18 122,810 12 24,221 65 Per Diem Due Convicts . . . . . . . . . . . . . . . . . . . . . . .. 157,553 91 . . . . . . . . . . . . . . . . . . . . . . . . . ..
Bonds, State Railroad, First Mortgage. . .. . . . . . .. 100,000 00 100,000 00 100,000 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 354,207 76 3 158,111 14 3 65,796 26 Pay Rolls (Reserve for) . . . . . . . . . . . . . . . . . . . . . . .. 23,272 27 34,335'10 17,308 07
_ _ Interest Accrued to Dec. 31 (Reserve for). . . . . . . . . . . . . . . . . . . . . . 18,757 71 21,064 43
Inventories of Materials, Tools and Taxes Unpaid (Reserve for) . . . . . . . . . . . . . . . . . . .. 1,635 18 3,520 28 3,687 24
Supplies, Goods 1n Process
and Marketable Products! ' Miscellaneous.
At Huntsville Penitentiary . . . . . . . . . . . . .. Two 3 166,573 72 8 162,789 09 3 158,081 63 Deferred Sundry Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 84 08 . . . . . . . . . . . ..
Rusk Penitentiary ................. .. Three 37,283 28f 18,571 05 13,408 63 .
Farms Operated by Penitentiary System Four 307,055 02 473,197 42 526,842 41
Timber Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,647 72 . . . . . . . . . . . ..
Live Stock . . . . . . . . . . . . . . . . . . . . . . . .. Five 258,135 67 284,935 22 297,243 82
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 769,047 69 3 944,140 50 3 995,576 49
Power and Machine and Sugar House _
E uipment . . . . . . . . . . . . . . . . . . . . . . .. Six 3 144,204 49 3 148,951 55 3 149,881 26
Furniture and Fixtures, Oﬂices at Hunts-
ville . . . . .; . . . . . . . . . . . . . . . . . . . . . . .. Seven 8,621 96 11,833 23 12,073 36
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 152,826 45 3 160,784 78 3 161,954 62
Investment, Texas State Railroad . . . . . . . . . . . . . . . 3 527,382 64 S 527,382 64 3 527,382 64
Properties.
Real Estate, Huntsville . . . . . . . . . . . . . . . . . . . . . . . . 3 37,400 00 3 *37,400 00 3 37,400 00
Prison Buildings, Huntsville ._ . . . . . . . . . . . . . . . . . .. 345,997 75 ‘345,997 75 345,997 75
Residence Buildings, Huntsville. . ._ . .. . . . . . . . . . . .. 45,262 25 ‘45,262 25 45,262 25
Rusk Penitentiary Realty and Bmldmgs. . . . . . . . . 398,660 43 ‘397,933 93 395,024 83
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 827,320 43 S 826,593 93 3 823,684 83
Clemens Farm, Realty and Perm’t Imp. . . . . . . . . . $ 807,820 77 8 I‘806,976 89 3 808,380 89
Eastham Farm, do . . . . . . . . . . . . - . . - . . . - . . - . . . . . . . . . . . . . . . . . . . . . . . . .. 350,969 12
Ferguson Farm, do“; . . . . . . - - - - . . - . . . - . - - . . . . . . . . . . . . . . . . . . . . . . . . .. 569 90
Goree Farm, do . . . . . . . . . . . . . . . . . . . . . .. 28,303 88 *28,713 14 28,648 14
Harlem Farm, do . . . . . . . . . . . . . . . . . . . . . .. 548,721 80 *550,972 44 628,172 41
Imperial Farm, do . . . . . . . . . . . . . . . . . . . . . .. 336,697 20 ‘329,518 29 314,908 29
Ramsey Farm, d0 . . . . . . . . . . . . . . . . . . . . . .. 479,341 00 :"494,710 40 494,345 40


9.6;: 'I-vrrrsxg NOSIHCI HLVCLS HILL


Shaw Farm, do . . . . . . . . . . . . . . . . . . . . . .. 85,900 00 ‘97,816 75 98,532 56
Wynne Farm. do ..................... .. 34,813 37 ‘34,109 37 34,009 37
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $2,321,598 02 82.342.817 28 82,758,536 08
Miscellaneous. ‘ .
Texas State Railroad (General Account).. . . . . . . . . 8 113,113 28 8 113,214 74 8 113,992 76
Arcola Sugar Mills Co . . . . . . . . . . . . . . . . . . . . . . . . . 97,587 11 . . . . . . . . . . . . . . . . . . . . . . . . . .
.gcgounetis gecsiveil in Litigation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78%;‘;
eerr unr tins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 .. -
y e ' Total Liabilities . . . . . . . . . . . . . . . . . . . . . . . .. $1,938,949 45 8 984,146 65 $1,338,691 20
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 210.700 39 8 113,386 46 8 193.500 97 Surplus (See analyses on Schedule 8) . . . . .. Eight 3,224,133 93 4,089,070 08 4,187,740 69
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $5,163,083 38 $5,073,216 73 $5,526,431 89 Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $5,163,083 38 $5,073,216 73 $5,526,431 89
*Book value. Inventory at close of year not entered into the account.
296 THE STATE Parson SYSTEM.
FOREWORD TO EXHIBIT B.
Summary of Loss and Gain Account, Year 1.91.4.
For the purposes of this report the data for Exhibits B, C, and D
(the analysis of the loss and gain account as indicated in the general
ledger for the year 1914) has been separated into two generic groups
of information. One, as to losses and gains which resulted from the
efforts of the System extended as an industrial concern; and, two, the
costs incurred and the revenues'accrued by reason of the efforts of the
System to conduct a prison institution.
This segregated information was only obtainable through deep anal-
ysis, which the accounts did not readily provide. Because of this latter
condition, plus the urgency of time limit in which to complete this.
report, no attempt to inject into these ﬁgures the corrections necessary
to reduce the factors in these exhibits to exact truth has been made.
Therefore the ﬁgures presented are, in the main, unchangd from the
book records, the purposes of the writer being to bring the attention
ofthe reader to the faults in the book ﬁgures through the medium of
the texts in the “Forewords.” .
Exhibit B indicates that the net losses in 1914, incurred through
operation of the “inside” industries at Huntsville, were $16,160.98, and
that this amount added to the loss sustained through operation of the
Harlem sugar mill was recovered through the gains effected by the
operations of the Rusk box factory and the Clemens sugar mill, so that
a net gain of $5066.82 resulted. But, as has been pointed out else-
where in this report, the accounts examined fail to disclose the true
facts as to expenditures and-receipts of merchandise, labor and product.
'In these accounts in present discussion there are debits for convict labor
(see Exhibit C, pages 1 and 2) to the “inside” industries amounting to
$64,407 and to the sugar mills, $9676.50; total, $74,083.50. These labor
charges are based at the rate of $1.00 per diem for each convict’s serv-
ices in each department where the charges appear. This rate is, eco-
nomically speaking, an incongruity, and has no economic principle to
support it, nor any standarddof worth to establish it as intrinsically
correct as a production-cost. The convict labor used in production by
' these industries has not a representative Worth that can be determined
until the product has returned to the System the Worth realized through
exchange of it for other forms of wealth, or else, has a sale value placed
on the goods on hand, which must be the market or else the pure cost-to—
produce value, whichever is the lower.
In compiling the information (shown on Exhibit B), as to the indus-
trial operations of the farms, showing a net gain of $160,126.80, it
was not possible to produce these figures so that the segregation of all
of the costs of ‘industrial efforts on' the farms were made exactingly.
In these accounts only the Imperial and House farms contain charges
for convict labor. To none of the other farms was convict labor debited
at any value.
vTHE STATE Pmsox SYSTEM. ' i 297
‘i
The true economic cost of convict labor when employed in efforts for
‘productivity, is only that cost which is an increased cost of maintenance
of the convict (over his ordinary cost of maintenance), due to the
extra costs occurring through his employment, such as wear and tear
on clothes, extra clothing necessary, and increases of rations, wages of
extra guards needed, and so forth. These factors of cost were not
readily available for presentation in this report. Under these condi-
tions the factors used in the segregations of farm costs indicated on
Exhibits C and D were decided upon, although cognizant of the fact
that the resulting ﬁgures would produce approximations only.
In the “Prison Operations” division of Exhibit B appear also other
incongruities which should be reported here. For instance, the amount
debited $52,387.26 as services from intra-departments contains, not only
the costs of the materials used by the dispensing departments, but, also,
a proﬁt added thereto, and as well, the cost of the convict labor which
the dispensing department used in performing the service. Here also
is an aggregate charge of $13,439 for convict labor employed in effort
to keep the prison ‘as a going concern. And contra to this and other
debits for convict labor, credit is written into the loss and gain account
for “convict labor, $77,846.” Certain it is that $18,439 of this was
not a gain. In point of argument it may be shown as a saving of hire
of outside labor, but, such a saving is intangible, and being such, the
convict labor is not made a thing more tangible. It is poor account-
ing which gives value to a thing which is neither tangible nor intan-
gible, nor has any representative or redeemable worth. And this ﬁcti-
tious credit is just that. .
In this Exhibit (B), included in the total shown for “All Prison and
Administration Net Costs,” is an item showing the aggregate ($12,-
563.75) by which the inventories at the close of the year 1914 have
been increased above the values of the inventories taken on the ﬁrst of
that year. In some instances investigation has disclosed that these
increases are clearly appreciated values, which practice is not considered
sound in accounting nor conservative in economic policy.
The last item ($1160) shown on Exhibit B is not an item of gain,
for the reason that its offsetting effect is also indicated in the loss and
gain account for the same year, and, therefore, has no effect as an
item of gain. It is a bookkeeping inconsistency.
868
'IAIHJZSlS NOSIERI EICLVLS HHL
EXHIBIT B—SHEET ONE.
Summary of Exhibits (0 and D) Containing Analyses of the Loss and Gain Account of the Years 1914 and 1915.


1914 1915
INDUSTRIAL OPERATIONS.
Total Items Total Items Total Items Total Items
Losses. Gains. of Loss. of Gain. Losses. Gains. of Loss. of Gain.
“Inside” Industries at Huntsville.
Machine Shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 18,259 79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 26.117 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Wagon and Blacksmith Shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 933 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 934 10 . - . . - - - - - - - - . . . - - . - - - - - - - - - - - - - - - - - -
Cabinet (Furniture) Shop . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,105 74 . . . . . . . . . _ _ . _ _ , _ . . . _ _ , _ _ , _ _ _ , .. 1,713 05 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Tailor Shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . .. 3 1,295 38 . _ _ _ , _ , , , , _ , _ , _ , , , _ , , _ _ , . . . . . . . . . . .. 3 1,898 64 , _ . . . . . . . . . . . . . . . . . . . . ..
Shoe Shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,842 76 . . . _ , _ , , _ , . _ _ _ . , _ , _ _ , _ ,. 622 66 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
3 21,299 12 8 5,138 14 . . . . . . . . . . . . . . . . . . . . . . .. 3 33,386 95 3 1,898 64 . . . . . . . . . . . . . . . . . . . . . . ..
5,13814: . . . . . . . . . . . . . . . . . . . . . . .. 1,89864.....; . . . . . . . . . . . . . . . . . . . . . . . . . . ..
N 91? L085, “Inside? Industries, at Huntsville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S 16,160 98 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 31,488 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rusk Box Factory . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . . 8 1,459 49 . . . . . . . . . . . . . . . . . . . . . . . . 3,588 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Sugar Mills on Farms.
Clemens Sugar Mill . . . . . . . . . . . . . . . . ..- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - . . . . . . . . . . . . 22,882 06 , , , _ , , _ , _ , , _ , _ , , , , , _ , _ , . . . . . . . . . . . . . 13,355 13 . _ . . . . . . . . . . . . . . . . . . . . . .
Harlem Sugar Mill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - 3,113 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - . . . . . . . . - . 22,342 77 . . . . . . . . . . . . - . . . . - - . . . . .
$ 19,274 73 ‘3'5 24,341 55 . . . . . . . . . . . . . . . . . . . . . . . . 55' 35,076 65 8 40,697 90 . . . . . . . . . . . . . . . . . . . . . . ..
——_—_‘ 19,274 73 . . . . . . . . . . . . . . . . . . . . . . .. :3 35,076 65 . . . . . . . . . . . . . . . . . . . . . . ..
Net Gain All Indoor Industries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . 8 5,066 82 . . . . . . . . . . . . 8 5,066 82 . . . . . . . . . . . . 35 5.621 25 . . . . . . . . . . . . 3 5,621 25
The Farm.
Blakely Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 5,965 88 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 19,297 79 . . . . . . . . . . . . - . - - - - - - . - -.
Blue Rid e Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - - ' . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,312 90 . . . . . . . . . . . . . . . . . . . . . . ..
Clemens arm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 32,292 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 33,800 60 . . . , . . , , . . . . . . . . . . . . . . ..
Eastham Fa'rm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - . . . . . . . . . . . . , _ _ , _ , , _ _ _ _ , . _ _ _ . _ , , _ , . _ _ . , _ , , _ _ _ _ _ , . , , , , , . _ _ _ _ , 4,672 19 _ , _ _ _ _ _ _ , _ _ , . . . . . . . . . . ..
Ferguson Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . - - . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 264 88 . . . . . . . . . . . . . . . . . . . . . . . . - . - . . - - - . . - .
GoreeFarm . . . . . . . . . . . . . . . . . ..: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ _ _ _ . . . . .. 5,530 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,032 10 . . . . . . . . . . . . - . ~ - - - - - - . --
Harlem Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - . . . . . . . . . . .. 32,115 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 63,294 78 . . . . . . . . . . . . - - - . _ - - - - . --
House Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ _ _ _ . . . . . . .. 27,069 62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14,442 89 . . . . . . . . . . . . - . . . - - - - i . .-
Imperial Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . . 100 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,445 96 . . . . . . . . . . . . - .- - - - - - - - . - -
Ramsey Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . .. 59,132 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 31,843 10 . . . . . . . . . . . . . . . . - - - - . . - .
RogersFar-m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,817 79 . . . . . . . . . . . . . . . . . . . . . . . . . 11,597 38 . . . . . . . . . . . . . . . . . .
Shaw Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . .. 2,190 87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9,499 16 . . . . . . . . . . . . . . . . - - - - - - --
Trammel Farm (also known as Retrieve Farm) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - - . . . . . . . . . . . . 5,347 73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,700 71 . . - - . . . . . . . . . - - - ' - - - - - - -
Westbrook Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,569 59 . . . . . . . . . . . . . . . . . - . - . . -.
668 'WHJZSLS NOSIHd: HIV-LS HHL'L
Wynne Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Net Gain All Farm Industries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deduct: Storm Damage to Farms in 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Net Gain All Industries (Carried Forward) . . . . . . . . . . . . . . . . . . . . .

3 166,597 27
6,470 47

8 160,126 80

n p l I Q a n c a a 0c

a n n a o - n o a a cu

n a o n u n n g n u o o
0 0 0 o I o a a n p a n
o n a Q u u a o o a 0o
I 0 l I I O o n I v I.
3,054 96' . . . . . . . . . . . .
3 256,564 11 . . . . . . . . . . ..
1 264 88 . . . . . . . . . . . .


n o n n c o o u o o co
8 165, 193 62

o u n a a a I a a a u.
u n o o u o 0 a o u on
I I O 0 0 o o a n a 1.
239,489 23
8 245,110 48

008
'I/iIHLLSLS NOSIHJ CPLLVCLS HHLL
EXHIBIT B—SHEET TWO.
Summary of Exhibits (C and D) Containing Analyses of the Loss and Gain Account of the Years 1914 and 1915.


1914 1915
PRISON OPERATIONS. -
. i _ Total Itemsl Total Items l Total Items Total Items
Losses. Gains. of Loss. of Gain. Losses. Gains. of Loss. of Gain.
Total Net Gain All Industries (Brought Forward) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 165,193 62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 245,110 48
Prison Operations at Huntsville.
General. '
Supplies Used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 98,851 04 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 102,737 87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Salaries, 0 rating Forces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43,023 89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37,115 96 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
Meals and xpenses, Operating Forces . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . 3,047 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,499 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transportation, Recapture and ‘Discharge of Convicts . . . . . . . . . . . .' . . . . . . . . . . . 51,418 02 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47,226 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Services from Intra-Depts. Debited to Operation . . . . . . . . . . . . . . . . . . . . . . . . . . . 52,387 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . .
Convict Labor Debited to Operation . . . . . . .0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,439 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24,652 00 . . . . . - - . - - - - - . . . - . . . . . . . . . . . . . . . . . . .
Sales, Barber Shop, Commissary and Sundries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 41,900 96 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 27,841 43 . . . . . . . . . . . . . . . . . . . . . . . .
Sales of Convict Labor to Outsiders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,448 05 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,041 51 . . . . . . . . . . . . . . . . . . . . . . . .
Sales, Prison Products and Stores . . . . . . . . . : . . . . . . . . . . . . . . . . . . . . . . . . . , . . _ _ . . . . . . . . . . . . 2,895 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,007 24 . . . . . . . . . . . . . . . . . . . . . . . .
Services to Intra-Depts. by Hospital and Dairy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,628 04 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Convict Labor Debited to Intra-Departments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . - - - . - - - - - - 77,846 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79,034 00 . . . . . . . . . . . . . . . . . . . . . . . .
Timber Used by Intra-Departments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,915 22 . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 262,166 63 3 135,633 67 . . . . . . . . . . . . . . . . . . . . . . .. 3 216,231 93 3 117,924 18 . . . . . . . . . . . . . . . . . . . . . . ..
135,633 b/ . . . . . . . . . . . . . . . . . . . . . . .. 117,924 18 ———-_— . . . . . . . . . . . . . . . . . . . . . . ..
Net. Huntsville Prison . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 126.532 96 . . . . . . . . . 3 126,532 96 . . . . . . . . . . .. 3 98,307 75 . . . . . . . . . . .. 3 98,307 75 . . . . . . . . . . ..
Prison Operations at Rusk.
Supplies Used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..- . . . . . . . . . . . . . . . . . . . . .. 3 25,082 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 6,667 04 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
"41a. 1m, Operating Forces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,868 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,814 68 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
leulviuca from Intra-Departments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '. . . . . . 811 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124 02 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sales of Products and Convict Labor, and House Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3,050 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3,737 72 . . . . . . . . . . . . . . . . . . . . . . . .
Sales fi'om Iron Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,871 71 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' 501 88 . . . . . . . . . . . . . . . . . . . . . . . .
Services to Infra-Departments . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,684 77 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,644 91 . . . . . . . . . . . . . . . . . . . . . . . .
3 33,761 97 3 9,607 02 . . . . . . . . . . . . . . . . . . . . . . .. 3 9,605 74 3 5,884 51 . . . . . . . . . . . . . . . . . . . . . . ..
9,607 02 '_" . . . . . . . . . . . . . . . . . . . . . . .. 5,884 51 __—_ . . . . . . . . . . . . . . . . . . . . . . ..
Net. Rusk Prison . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 24.154 95 . . . . . . . . . . . . 24,154 95 . . . . . . . . . . .. 3,721 23 . . . . . . . . . . .. 3,721 23 . . . . . . . . . . . _
. Prison Operations at the Farms.
Supplies Used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 170,316 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 296,815 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Salaries, Operating Forces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156,410 09 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141,572 05 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
108 'NELSLS nosing ELLVLS EHJ,


Hospital Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,718 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,016 08' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total, Cost of Prisoners on . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . .. 3 331,444 90 . . . . . . . . . . .. 331.444 90 . . . . . . . . . . .. 3 442.403 88‘ . . . . . . . . . . .. 442,403 88 . . . . . . . . . . ..
TotalNet. AllPrisons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$482,13281............ . . . . . . . . . . . . . . ..$544,43286 . . . . . . . . . . ..
_ Administrative and General.
Salaries, Commissioners and Their s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 19,655 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6- 19,101 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Expenses of Commissioners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . 2,182 04 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . * . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,520 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,687 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Amounts Carried Forward . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 25,358 14 . . . . . . . . . . .. 8 482,132 81 3 165,193 62 8 22,788 81 . . . . . . . . . . .. 3 544,432 86 3 245,110 48
‘These expenses for 1915 are included in item $4,499.84
shown in Prison Operations, Huntsville.


'wsmsxg nosing ELVIS 5H1,
_ EXHIBIT B—SHEET THREE.
Summary of Exhibits (C and D) Containing Analyses of the Loss and Gain Account of the Years 1914 and 1915.


g r
1914 1915
GENERAL PENITENTIARY SYSTEM.
Total Items Total Items ' Total Items Total Items
Losses. Gains Loss. of Gain. Losses. Gains of Loss. of Gain.
Amounts Brought Forward . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 482,132 81 3 165,193 62 . . . . . . . . . . . . . . . . . . . . . . .. 8 544,432 86 3 245,110 48
Administrative and General. Brought Forward . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 25,358 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 22,788 81 . . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Audit of 1913 Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 05 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 996 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Total Administrative and General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 26,697 19 . . . . . . . . . . .. 26,697 19 . . . . . . . . . . .. 8 23,784 99 , , _ , _ , _ _ _ , ., 23,784 99 . . . . . . . . . . ..
Increase in Inventories in 1914 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,563 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
All Prison and Administration Net Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 508,830 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 568,217 85 . . . . ..
Deduct: Net Gains from Industries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ' 177,757 37 3 177,757 37 . . . . . . . . . . . . . . . . . . . . . . .. 245,110 48 $ 245,110 48
Deﬁcit from Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 331,072 63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 323,107 37 . . . . . . . . . . . .
Add: Interest and Discount Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 95,672 83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 37,846 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Less: Interest and Discount Earnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,635 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,605 18 . . . . . . . . . . .. , . . . . . . . . . . . . . . . . . . . . . . . .
Net Interest and Discount Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 92,037 58 . . . . . . . . . . .. 8 92,037 58 . . . . . . . . . . .. 3 33,241 64 . . . . _ . . . . . . .. 6 33,241 64 . . . . . . . . . . ..
Net Losses in Years 1914 and 1915 . . . . . . . . . . . . . . . ..z . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 423,110 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 55 356,349 01 . . . . . . . . . . ..
To Produce Ledger Balance, Deduct Item, Hill & Elkins, Debited to Loss and Gain
and Credited to General Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,160 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Net Losses Indicated in Ledger Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 421,950 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 356,349 01 . . . . . . . . . . ..


THE STATE PRIsoN SYSTEM. 303
FOREWORD To EXHIBIT 0.
Loss and Gain—Indoor and Farm Industries.
It is not an uncommon practice, though incorrect nevertheless, for
departments in manufacturing concerns to add an element of proﬁt to
products sent out to other departments. The effect of this is to dimin-
ish the true rate of proﬁt in the records when the goods have been
ﬁnally disposed of. Proﬁts cannot transpire until possession has been
parted. with in exchange for the incoming asset—and the procedure of
mulcting receiving departments with alleged gains-taken by dispensing
departments, which gains may never occur,‘ or may not be realized
within the accounting period in which they had been taken, is a policy
deprecated by cost-ﬁnding accountants and experts generally.
Reference to Exhibit C (sheet one), column “Intra-Dept. Sales,
$107,688.08,” contains elements of proﬁts the fallacy of which is partly
indicated in the next preceding paragraph. This fact, plus the cost of
‘convict labor, $64,407, are sufficient examples whereby the unreliability
of the accounting system in present discussion is made plain.
On page 2 of this exhibit (C) in the division of revenues shown for
the farms, are a number of items to which asterisks (f) have been
placed. These items aggregate $76,380.16, and represent credit taken
for convict labor used in clearing the farm properties of the debris
caused by the floods of 1913. Insomuch that this labor had not been
debited to the respective farms, it is difficult to conceive how these
credits could have been taken justly. The offsetting entries are debits
to the loss and gain account so that the ﬁnal effect in the general ledger
is nil. But the effect of these items on the accounts of the farms is a
spurious inflation of credit, which of itself is absurd, in that these are
legitimate costs against the farm operations rather than elements of
gain. - -
1708
‘Kansas NOSIHd acrvrs 61141, ~
Exiiiﬁi'r C—SHEET ONE.
Loss and Gain Statements of Industrial Departments of the Texas State Penitentiary System, Years 1914 and 1915.
"INDO0R” ‘IND USTRIES.


EXPENDITURE._ NET RESULTS. REVENUE.
(Read lines from left to rlsht.) . (Read lines from right to left.)
In the Year 1914. , , _ _ , .
Materlals Pald Convict M180. Total Total Intra-Dept. Outside M180
and Sup plies. Labor. Labor. Cost. Cost. Loss. Gain Revenue. Sales. Sales. Amounts
Machine Shop. .' . . . . . . . . . . . . . . . . . . . . .. 3 17,361 79 3 5,475 05 3 27,628 00 3 978 613 51,443 45 3 18,259 79 . . . . . . . . . . .. 3 33,183 66 3 26,070 79 3 7,112 87 . . . . . . . . . . ..
Wagon and Blacksmith Shops . . . . . . . . .. 6,973 94 1,348 60 8,883 00 262 52 17,468 06 933 59 . . . . . . . . . . .. 16,534 47 ' 070 77 463 70 . . . . . . . . . . ..
Cabinet (Furniture) Shop . . . . . . . . . . . . .. 5,512 13 2,479 20 10,051 00 386 49 18,428 82 2,105 74 . . . . . . . . . . .. 16,323 08 6,291 00 10,032 08 . . . . . . . . . . ..
Tailor Shop ........................ .. 19,796 72 1,285 95 11,268 00 57 40 82,408 .......... .. 1,295 88 33,698 45 88,898 00 800 45 .......... ..
Shoe Shop .......................... .. 19,794-99 1,073 70 6,582 00 24 88 27,475 52 .......... .. 8,842 76 31,318 28 81,802 90 15 38 .......... ..
Rusk Box Factory . . . . . . . . . . . . . . . . . . .. 6,170 19 . . . . . . . . . . . . . . . . . . . . . . .. 28 00 6,198 19 .......... .. 1,459 49 7,652 68 1,554 62 6,098 06 .......... ..
Yearly totals . . . . . . . . . . . . . . . . . .. v3 75,609 76 3 11,662 50 3 64,407 003 1,732 85 3 153,412 11 3 21,299 12 3 6,597 63 3 138,710 62 3 107,688 08 3 31,022 54 . . . . . . . . . . ..
In the Year _1915.
Machine Shop . . . . . . . . . . . . . . . . . . . . . . .. 3 17,676 02 3 4,055 00 3 21,614 00 3 3,187 04 3 46,532 06 3 26,117 14 . . . . . . . . . . .. 3 20,414 92 3 14,784 48 3 5,630 44 . . . . . . . . . . ..
Wagon and Blacksmith Shops . . . . . . . . .. 17,889 92 1,480 00 9,199 00 652 84 29,221 76 4,984 10 .......... .. 24,287 66 6,564 18 17,728 58 .......... ..
Cabinet (Furniture) Shop ............ .. 5,783 16 2,125 00 7,469 00 1,129 99 16,507 15 1,713 05 .......... .. 14,794 10 2,282 38 12,487 20 8 74 52
Tailor Shop ........................ .. 15,818 99 910 00 8,256 00 353 63 25,888 62 .......... .. 1,898 64 27,237 26 25,939 01 1,099 15 199 10
Shoe Shop .......................... .. 24,600 97 1,811 88 7,844 00 1,911 47 85,667 77 622 66 .......... .. 35,045 11 27,827 71 7,217 40 .......... ..
Rusk Box Factory. . . . .. . . . . . . . . . . . . . .. 6,740 25 620 00 . . . . .. 241 21 7,601 46 3,588 34 . . . . . . . . . . .. 013 . . . . . . . . . . .. 4,013 12 . . . . . . . . . . ..
Yearly totals ................. .. 8 88,509 81 8 10,501 88 8 54,882 00 8 7,476 18 8 160,868 82 3 86,975 298 1,898 64 8 125,792 17 3 77,397 71 3 48,120 84 8 278 62


908 ‘NGLLSLS NOSIHd nmvcns HHL
EXHIBIT C—SHEET TWO.
Loss and Gain Statements of Industrial Departments of the Texas State Penitentiary System, Year 1914.
THE FARMS AND SUGAR MILLS.


EXPENDITURES._ NET RESULTS. _ REVENUE.
(Read lines from left to right.) (Read lines from right to left.)
In the Year 1914. Tools ' Labor. Misc. Credit
Crop and Land Misc. Total Total Sales Labor Sold to Sales Taken for
Expenses. Imple- Rent. Costs. Cost. Loss. Gain. Revenue.‘ of Farm Sold to Other and PermanentL
' ments. ' Products. Outsiders. Depart- Credits. Improve-
ments. ments.
Blakely Farm. .- . . . . . . . . . . . . . . . . . . . .. 3 6,677 50 . . . . . . . . .. 3 622 81 $1,266 82 8 8,567 13 85,965 88 . . . . . . . . . .. 2,601 25 3 2,491 ' . . . . . . . . . . . . . . . . . . .. 110 . . . . . . . . ..
Clemens Farm . . . . . . . . . . . . . . . . . . . . .. 4,997 52 8 673 15 3 1,400 00 $6,940 39 14,011 06 . . . . . . . .. 3 32,292 48 46,303 54 32,264 93 3 177 44 3 5,736 50 2,807 52 J[65,317 15
Goree Farm . . . . . . . . . . . . . . . . . . . . . . . .. 956 64 24 '16 . . . . . . . . .. 913 23 1,894 03 . . . . . . . .. ,530 13 7,424 16 6,876 68 74 . . . . . . . . .. 172 85 300 00
Harlem Farm . . . . . . . . . . . . . . . . . . . . . .. 10,236 54 405 06 6,166 30 6,576 66 23,384 56 . . . . . . . .. ‘32,115 81 55,500 37 34,996 46 5,887 50 . . . . . . . . .. ‘10,757 51 3,858 87
House Farm . . . . . . . . . . . . . . . . . . . . . . .. 9,899 49 130 91 . . . . . . . . .. 260 16 10,290 56 . . . . . . . .. 27,069 62 37,360 18 20,088 15 7,406 80 . . . . . . . . .. * 9,865 23 . . . . . . . . ..
Imperial Farm . . . . . . . . . . . . . . . . . . . . .. 16,703 98 164 20 2,434'00 8,617 76 27,919 94 . . . . . . . .. 100 41 23,020 35 12,202 43 765 64 . . . . . . . . .. *14,602 28 450 00
Ramsey Farm . . . . . . . . . . . . . . . . . . . . . .. 11,087 64 101 47 2,348 20 5,794 00 19,331 31 . . . . . . . .. 59,132 43 78,463 74 42,768 . . . . . . . . . . . . . . . . . . .. “35,695 . . . . . . . . ..
Rogers Farm . . . . . . . . . . . . . . . . . . . . . . .. 828 39 19 80 l 120 45 67 80 2,036 44 . . . . . . . .. 2,817 79 4,854 23 3,756 69 1,000 ()0 . . . . . . . . .. 97 . . . . . . . . ..
Shaw Farm . . . . . . . . . . . . . . . . . . . . . .. 4,002 19 261 56 . . . . . . . . .. 1,884 02 6,147 77 . . . . . . . .. 2,190 87 8,338 64 2,732 33 146 90 . . . . . . . . .. *5,459 41 . . . . . . . . ..
Trammcl Farm . . . . . . . . . . . . . . . . . . . . .. 10,031 58 548 18 2,974 40 2,172 11 ',726 27 . . . . . . . .. 5,347 73 21,074 00 16,391 32 449 30 . . . . . . . . .. 4,233 38 . . . . . . . . ..
Wynne Farm . . . . . . . . . . . . . . . . . . . . . . .. 1,647 35 16 70 . . . . . . . . .. 1,112 45 2,776 50 504 59 . . . . . . . . . .. 2,271 91 2,025 . . . . . . . . . . . . . . . . . . .. 21 20 225 00
Yearly Totals . . . . . . . . . . . . . . . .. $77,068 82 3 2,345 19 $17,066 16 $35,605 40 $132,085 57 $6,470 47 v$166,597 27 $292,212 37 $176,593 99 $15,908 21 3 5,736 50 883,822 65 $10,151 02
*Consists largely of credit taken for cost of repairs occasioned by ﬂoods which have been writ-ten into the Proﬁt and Loss Account.
TClearing land and ditches.
SUGAR MILLS.
EXPENDITURES. NET RESULTS. REVENUE.
(Read lines from left to right.) (Read from right to left.)
In the Year 1914. Materials _ Convict Total Inventory
and Supplies. Pay Rolls. Fuel Oll. Labor. Total Cost. Loss Gain. Revenue. Sales. Increase.
ClemensSugar Mill........... 3 56.940 36 8 7,610 70 55 6,252 30 8 5,736 50 8 76,539 86 . . . . . . . . . . . . .. 8 22,882 06 8 99,421 92 3 68,472 113 30,949 81
Harlem Sugar Mill . . . . . . . . . .. 48,840 92 2,827 04 11,083 29 3,940 00 66,691 25 3 3,113 75 . . . . . . . . . . . . .. 63,577 50 57,379 70 6,197 80
Yearly Totals . . . . . . .. . 3 105,781 28 8 10,437 74 8 17,335 59 3 9,676 50 S 143,231 11 3 3,113 75 8 22,882 06 8 162,999 42 8 125,851 81 8 37,147 61


908
'mntslg nosing HJLVCLS r1111,
,
EXHIBIT C—SHEET THREE.
Loss and Gain Statements of Industrial Departments of the Texas State Penitentiary System, Year 1915.
THE FARMS AND SUGAR MILLS.


EXPENDITURES. NET RESULTS. REVENUE.
(Read lines from left to right.) (Read lines from right to left.)
In the Year 1915. Sales of Labor Sold Misc. Sales
Crop Tools and Land Rent. Misc Total Cost. Loss. Gain. Total Farm to Out- Increase of and
Expenses. Implements. Costs Revenue. Products. siders. Inventory. Credits.
Blakely Farm . . . . . . . . . . .. 3 6,124 80 3 21 003 3,977 91 3 1,400 71 3 11,524 42 . . . . . . . . . . .. 6 19,297 79 3 30,822 21 3 27,522 21 . . . . . . . . . . . . . . . . . . . . . . .. 3,300 00
Blue Ridge Farm . . . . . . . .. 822 64 3,082 35 . . . . . . . . . . .. 356 96 4,261 95 . . . . . . . . . . .. 4,312 90 8,574 85 . . . . . . . . . . .. 8 93 36 8 5,981 49 * 2,500 00
Clemens Farm . . . . . . . . . .. 4,159 65 1,009 96 1,400 00 6,170 05 12,739 66 . . . . . . . . . . .. 33,800 60 46,540 26 20,558 96 1,731 3 . . . . . . . . . . .. * 24,250 00
Eastham Farm . . . . . . . . . .. 4,576 69 5,693 08 . . . . . . . . . . .. 1,430 01 11,699 78 . . . . . . . . . . .. 4,672 19 16,371 97 . . . . . . . . . . . . . . . . . . . . . . .. 14,871 97 * 1,500 00
Ferguson Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 972 21 972 21 5 264 88 . . . . . . . . . . .. 707 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. i 707 33
Goree Farm . . . . . . . . . . . .. 1,257 75 . . . . . . . . . . . . . . . . . . . . . . .. 397 29 ,655 04 . . . . . . . . . . .. 5,032 10 6,687 14 612 14 . . . . . . . . . . . . . . . . . . . . . . .. * 75 00
Harlem Farm . . . . . . . . . . .. 13,836 24 1,033 33 2,279 58 2,451 13 19,600 28 . . . . . . . . . . .. 63,294 78 82,895 06 69,857 93 3,137 13 . . . . . . . . . . .. * 9,900 00
House Farm . . . . . . . . . . . .. 195 . . . . . . . . . . . . . . . . . . . . . . .. 8 65 203 . . . . . . . . . . .. 14,442 89 14,646 64 9,292 47 . . . . . . . . . . . _ . . . . . . . . . . .. I 5,354 17
Imperial Farm . . . . . . . . . .. 24,743 60 538 45 1,811 14 5,504 14 32,597 33 . . . . . . . . . . .. 23,445 96 56,043 29 49,491 85 701 44 . . . . . . . . . . .. * 5,850 00
Ramsey Farm . . . . . . . . . . .. 23,891 93 499 29 3,509 59 4,604 86 32,505 67 . . . . . . . . . . .. 31,843 10 64,348 77 41,435 52 3,038 75 . . . . . . . . . . .. * 19,874 50
Rogers Farm . . . . . . . . . . . .. 157 49 . . . . . . . . . . . . . . . . . . . . . . .. 921 04 1,078 53 . . . . . . . . . . .. 11,597 38 12,675 91 12,675 91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Shaw Farm . . . . . . . . . . . . .. 6,829 12 105 00 . . . . . . . . . . .. 881 52 7,815 64 . . . . . . . . . . .. 9,499 16 17,314 80 14,914 80 . . . . . . . . . . . . . . . . . . . . . . .. * 2,400 00
Trammel Farm*..... . . . .. 5,404 61 154 40 1,777 04 1,405 31 8,741 36 . . . . . . . . . . .. 16,700 71 25,442 07 22,742 07 . . . . . . . . . . . . . . . . . . . . . . .. * 2,700 00
Westbrook Farm . . . . . . . .. 161 28 51 25 . . . . . . . . . . .. 1,582 13 1,794 66 . . . . . . . . . . .. 15,569 59 17,364 25 13,892 38 771. 87 . . . . . . . . . . .. "‘ 2,700 00
Wynne Farm . . . . . . . . . . .. 3,394 54 80 16 . . . . . . . . . . .. 454 72 3,929 42 . . . . . . . . . . .. 3,054 96 6,984 38 6,451 83 112 55 . . . . . . . . . . .. * 420 00
Yearly Totals... .. .. 8 95,555 44 8 12,268 27 3 14,755 26 ‘5 28,540 73 8 151,119 70 3 264 88 3 256,564 11 8 407,418 93 8 295,448 07 8 9,586 40 8 20,853 46 3 81,531 00
*Also known as Retrieve Farm.
*Estimated value of preparations for future crops entered into the ac counts.
~lInventory December 31, 1915.
'- Property transferred to other farms.
SUGAR MILLS.
_ EXPENDITURES. NET RESULTS. REVENUE.
(Read lines from left to right.) (Read lines from right to left.)
In the Year 1915. Materials _ Total Inventory
and Supplies. Pay Rolls. Fuel 011. Misc. Total Cost. Loss Gain. Revenue. Sales. Increase.
Clemens Sugar Mill . . . . . . . . . .. 44,831 94 8 1,691 30 ‘5 404 68 . . . . . . . . . . . . .. 46,927 92 . . . . . . . . . . . . .. 8 18,355 13 3 65,283 05 8 65,283 05 . . . . . . . . . . . . ..
Harlem Sugar Mill . . . . . . . . . .. 35,793 00 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 14,160 99 49,953 99 . . . . . . . . . . . . .. 22,342 77 72,296 76 30,606 13 5 41,690 63
Yearly Totals . . . . . . . . .. 8 80,624 94 8 1,691 30 5 404 68 8 14,160 99 3 96,881 91 . . . . . . . . . . . . .. 5 40,697 90 3 137,579 81 8 95,889 18 8 41,690 63


THE STATE PEIsoN SYsTEM. 307
FOREWORD To EXHIBIT D.
Maintenance of Prisons.
The column totals to this exhibit give a closer insight to costs that
absorb revenues than may be found in the present scheme of accounts.
In the extreme right hand column are shown (with asterisks) the
items that represent inflation of inventory values at the close of 1914
over the same inventories atithe beginning of that year. If these latter
valuations are correct then the increase of values serves to create a con-
dition in bookkeeping the existence of which is deceptive and not of
sound business practice.
The division on this exhibit under which is shown the cost of main-
taining prisoners on farms brings to argument the point of advisability
of operating these farms in order to produce marketable goods, the
returns from which must suffer at these costs. Unless divisional ac-
counting of this sort is maintained it will not be possible to determine
accurately upon this point. The present scheme of accounting does
not provide for this information except by painstaking analysis. The
ﬁgures here presented are not given as purely stating the facts intended
for display, for the reason that some of the necessary information was
not available (as, for instance, the cost of salaries for guards necessary
on the farms for prison purposes as differentiated from the guards
necessary on the farms for agricultural purposes); and, too, excessive
costs for clothing and foods due to the nature of the work and so forth.
But, in the main, the ﬁgures in this exhibit will shed a new light on
this subject.
808
‘wetness NOSIHJ sums a'HJ,
EXHIBIT D—SHEET ONE.
Statement of Cost and Revenues Resulting from Maintenance of Prisons for the Inmates of the Texas State Penitentiary System.
Convict Services _
In the Year 1914. Salaries to Salaries Expenses of Charges for Other Transporta- _ eived Convict _
Commis- to Other Commis- Meals to Expenses to tion, Re- Supplies from Intra- Labor MISC. Total
sioners and Employes. sioners. Paid Employee. capture and Used. Depart- Debited to Costs. Cost.
Help. Employee. Discharge. ments. Operation.
Prison at Huntsville.
Wardens, Guards, Parole Oﬁicers . . . . . . . . . . . . . . . . . .. 8 22,243 75 . . . . . . . . . . .. 3 259 50 8 216 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 22,719 75
Transfer Agents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,632 90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 18,641 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 21,274 00
Recapture Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,855 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,855 40
Discharge Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 28,921 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 28,921 52
Criminal Record Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,500 00 . , . . . . . . . . . . . . . . . . . . . . . . 886 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,386 32
Hospital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,200 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 6,052 51 ‘5 1,537 71 . . . . . . . . . . . . . . . . . . . . . . .. 8,790 22
Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 825 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50,499 73 3,279 . . . . . . . . . . . . . . . . . . . . . . . . 54,604 24
Power . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13,540 90 9,152 22 5 2,472 00 . . . . . . . . . . .. 25,165 12
Stable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9,345 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9,345 93
General Operation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,542 24 . . . . . . . . . . . . 1,220 15 . . . . . . . . . . . . . . . . . . . . . . .. 8,446 22 35,617 65 10,872 00 . . . . . . . . . . .. 69,698 26
Prison Store . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,080 00 . . . . . . . . . . .. 153 30 . . . . . . . . . . . . . . . . . . . . . . .. 9,183 14 1,317 68 . . . . . . _ . . . . . . . . . . . . . . . .. 11,734 12
Dairy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,176 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,176 16
Financial Commissioners Office . . . . . . . .. 8 12,555 80 . . . . . . . . . . .. 3 1,214 75 186 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13.956 55
Other Commissioner's Ofﬁce . . . . . . . . . . . 5,000 . . . . . . . . . . . . 743 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,743 59
Secretary's Oiﬁce . . . . . . . . . . . . . . . . . . . .. 2,099 97 . . . . . . . . . . .. 223 75 125 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,449 37
Property Improvement and Repairs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‘606 45 1,482 49 95 0 . . . . . . . . . . . . 2,183 94
Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 95,672 83 95,672 83
Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,520 28 3,520 28
Audit 1913 Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600 00 600 00
Furniture and Fixtures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power Plants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ties and Timber . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Parole Forces Sundry Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 63 4 63
Adjustments, Etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 739 05 739 05
Prison at Rusk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,868 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 25,082 43 811 27 . . . . . . . . . . . . . . . . . . . . . . .. 33,761 97
Column Totals . . . . . . . . . . . . . . . .. 3 19,655 82 3 50,892 16 8 2,182 04 3 1,944 60 3 1,102 82 3 51,418 02 3 123,933 47 6 53,198 53 3 13,439 00 3 100,536 79 6 418,303 25
COST.
(Read from left .to right.)


'IVIELLSKS NOSI‘dd ELVIS GIHLL


NET RESULTS. REVENUE.
(Read from right to left.)
In the Year 1914. - Services
- . Total Rendered Misc.
Net Loss. Net Gain. Revenue. Sales. to Intra— Revenues.
Departments.
Prison at Huntsville.
Wardens, Guards, Parole Oilicers . . . . . . . . . . . . . . . . . . . . . . . 8 22,719 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transfer Agents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21,274 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reoapture Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,855 40 . . . . . . ._. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Discharge Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28,921 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Criminal Record Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 968 17 . . . . . . . . . . . . . . .. 8 1,418 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 1,418 15 *Inventory Gain
Hospital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,914 67 . . . . . . . . . . . . . . .. 4,875 55 8 316 00 8 4,559 . . . . . . . . . . . . ..
Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 38,528 59 . . . . . . . . . . . . . . .. 16,075 65 13,180 25 . . . . . . . . . . . . .. 2,895 40 Meals sold
Power . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,165 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Stable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,694 60 . . . . . . . . . . . . . . .. 1,651 33 1,651 33 . . . . . . . . . . . . . . . . . . . . . . . . . . ..
General Operation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 53,448 49 . . . . . . . . . . . . . . .. 16,249 77 12,370 67 . . . . . . . . . . . . .. 3,879 10 *Inventory Gain
Prison Store . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 1,487 62 13,221 74 13,221 74 . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Dairy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 53 30 1,229 46 1,160 97 68 49 . . . . . . . . . . . . ..
Financial Commissioners Office . . . . . . . . . . . . . . . . . . . . . . . . . 13,956 55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other Commissioner's Office . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,743 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Secretary's Ofiice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,449 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Property Improvement and Repairs . . . . . . . . . . . . . . . . . . . . 2,183 94 . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92,037 58 . . . . . . . . . . . . . . . . 3,635 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,635 25 Discharge and Interest
Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,520 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Audit 1913 Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Furniture and Fixtures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,095 02 3,095 02 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,095 02 *Inventory Gain
Power Plants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,171 48 4,171 48 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,171 48 *Inventory Gain
Ties and Timber . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,915 22 2,915 22 . . . . . . . . . . . . . . . . . . . . . . . . . . .. ‘ 2,915 22 *
Parole Forces Sundry Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,448 05 5,452 68 . . . . . . .- . . . . . . . . . . . . . . . . . . . . . 5,452 68
Adjustments, Etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 739 05 1,160 00 1,160 00 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,160 00 *Hill & Elkins
. . . . . . . . . . . . . . .. 77,84600 77,84600............................ 77,84600 **
Prison at Rusk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 24,154 95 . . . . . . . . . . . . . . .. 9,607 02 3,050 54 1,684 77 4,871 71 Iron Industry.
Column Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 351,875 62 3 96,176 69 3 162,604 32 3 44,951 50 8 6,312 81 3 111,340 01

Prison at Huntsville: Auditor’s Note.—The accounting in the.ye_ar 1915 does not readily provide analysis of the factors in_ this exhibit for the 1914 year.
Therefore,_these costs and revenues in 1915 are not shown. On Exhibit B_. ﬁgures are shown indicating the costs and revenues in 1915 so as to bring the com-
parisons with the same information as of 1914. as close as the 1915 accounting permits.
*Questionable as to correctness of principle in entries involved. _
“Value for Convict Labor credited to Prison Operation and debited to Intra-Departments.
018
'HELLSLS noslug' mvcng E11,];
EXHIBIT D—SHEET TWO.
Statement of Cost and Revenue Resulting from Maintenance of Prisons for the Inmates of the Texas State Penitentiary System.


IN THE YEAR 1914
Blakely Clemens Goree Harlem ‘House Imperial Ramsey Rogers Shaw Trammel Wynne Line
Prisons on the System’s Farm. Farm. Farm. Farm. Farm. Farm. Farm. Farm. Farm. Farm. Farm. Totals.
arms. .
Inventories Jan. 1, 1914... 8 9,853 02 3 55,501 65 3 6,263 32 8 31,670 87 8' 14,967 07 8 54,834 49 3 61,569 86 . . . . . . . . . . .. 8 11,626 29 3 14,417 80 3 5,368 218 266,072 58
Provlslons and Supplies .
chas . . . . . . . . . .. 12,228 72 32,793 51 4,676 68 31,422 31 20,366 83 33,977 03 37,253 77 8 10,384 34 11,278 36 13,240 14 10,176 12 217,797 81
Clothing . . . . . . . . . . . . . . .. 3,505 93 9,191 26 1,200 85 7,408 37 4,873 58 8,069 31 10,692 35 3,507 44 2,710'44 3,749 58 2,612 32 57,521 43
Maintenance . . . . . . . . . . . . . 500 64 4,537 24 387 64 6,419 05 2,046 64 3,778 10 2,944 06 733 60 849 29 821 22 974 72 23,992 20
DedTotal . . . . . . . . . . . . . .. 8 26,088 31 8 102,023 66 3 12,528 49 8 76,920 60 8 42,254 12 6 100,658 93 3 112,460 04 3 14,625 38 3 26,464 38 3 32,228 74 8 19,131 37 3 565,384 02
uct: ' .
Inventories Dec. 31, 1914* 22,033 06 60,075 82 8,282 34 80,155 02 19,307 18 84,853 41 50,618 55 12,673 99 24,961 69 22,630 65 9,475 661 395,067 37
Cost of Supplies Used 3 4,055 25 3 41,947 84 3 4,246 15 8 *3,234 42 8 22,946 94 8 15,805 52 3 61,841 49 8 1,951 39 8 1.502 69 8 9,598 09 8 9,655 71 3 170,316 65
Add: Pay Rolls . . . . . . . .. 7,836 82 26,726 83 4,475 28 18,805 48 16,465 70 24,953 73 28,492 12 8,114 36 7,568 42 7,270 27 5,701 08 156,410 09
Hospltal C0818. . . . . 124 06 243 01 198 56 202 74 632 98 720 02 447 01 317 77 260 55 385 77 1,185 69 4,718 16
Total Cost of Prisoners '
at Farms . . . . . . . . .. 3 ‘12,016 13 $ 68,917 68 3 8,919 99 8 15,773 80 8 40,045 62 8 41,479 27 8 90,780 62 8 10,383 52 8 9,331 66 3 17,254 13 3 16,542 48 8 331,444 90
*Contains values of Farm Products. * Credit.
'nrarsxs NOSIHJ ILLVIQ any,
118


IN THE YEAR 1915.
_ Blakely Blue Ridge Clemens Eastham Goree Harlem House Imperial Ramsey Rogers Shaw Trammel Westbrook Wynne Line
Prisons on the System's Farms. Farm. Farm. Farm. Farm. Farm Farm Farm. Farm. Farm. Farm. Farm Farm Farm Farm. Totals.
Inventories Jan. 1, 1915 . . . . . . . .. 322,033 06 . . . . . . . . .. $60,075 82 . . . . . . . . .. 8 8,282 34 $80,155 02 $19,307 18 $84,853 41 350,618 55 $512,673 99 $24,961 69 822,630 ' . . . . . . . . .. 3 9,475 66 $395,067 37
Provisions and Supplies Purchased 8,109 32 8 1,049 07 30,222 49 3 1,684 94 3,036 22 27,633 13 96 30 29,605 45 29,833 63 11,213 48 10,033 16 8,667 31 8 7,933 36 9,657 61 178,775 47
Clothing . . . . . . . . . . . . . . . . . . . . .. 1,613 00 71 .. 8,521 89 1,574 10 699 00 7,605 48 117 40 6,465 11 10,602 88 2,806 38 2,499 76 2,259 32 1,249 14 2,233 01 48,318 39
Maintenance . . . . . . . . . . . . . . . . . .. 53 31 167 71 1,729 98 383 08 1,147 60 4,373 28 2 98 2,625 30 2,819 15 111 43 365 25 266 80 3,626 98 595 22 18,268 07
Ded Total . . . . . . . . . . . . . . . . . . . .. 831,808 69 8 1,288 70 $100,550 18 8 3,642 12 813,165 16 $119,766 91 819,523 86 $123,549 27 893,874 21 826,805 28 837,859 86 833,824 08 812,809 48 821,961 50 $640,429 30
net:
Inventories Dec. 31, 1915* . . . . . .. 8,738 07 . . . . . . . . .. 87,170 78 . . . . . . . . .. 7,851 67 68,195 92 . . . . . . . . .. 62,467 91 47,799 35 16,344 42 17,975 51 11,688 32 3,331 68 12,049 92 343,613 55
Cost of Supplies Used . . . . . . . 823,070 62 8 1,288 70 813,379 40 8 3,642 12 8 5,313 49 851,570 99 819,523 86 861,081 36 846,074 86 810,460 86 819,884 35 822,135 76 3 9,477 80 8 9,911 58 $296,815 75
Add: Pay Rolls . . . . . . . . . . . . . .. 6,775 98 722 58 26,602 72 1,522 07 3,878 98 20,233 13 366 50 21,709 82 25,796 89 8,005 36 7,275 51 5,978 18 6,367 70 6,336 13 141,572 05
Hospital Costs . . . . . . . . . .. 112 95 7 03 189 15 158 9 215 56 207 81 . . . . . . . . .. 725 29 374 45 108 20 185 73 161 89 317 18 1,251 94 4,016 08
Total cost of Prisoners at
Farms . . . . . . . . . . . . . . .. $29,959 55 3 2,018 31 840,171 27 3 5,323 59 3 9,408 03 $72,011 93 319,890 36 383,516 47 872,246 20 318,574 42 327,345 59 $28,275 83 816,162 68 817,499 65 $442,403 88

‘Contains values of Farm Products.
*Operations closed in March.
312 THE STATE PRISON SYSTEM.
FOREWORD TO EXHIBIT E.
Consolidation of Farm Loss and Gain Accounts, Year 1914.
This exhibit is presented in order to show results obtained by uniting
the prison and the industrial cost phases on the farms as indicated on
Exhibits C and D. The same exceptions noted in the texts of “Fore-
word” to those exhibits obtains likewise here. Except for the purpose
of providing this information in consolidated form, this exhibit has
no particular other value.
The proof of the ﬁgures on Exhibit E will be found by
comparing the total of that exhibit shown as a net loss. .3 171,318 10
with the following:
Exhibit C. Total gain, farms.- . . . . . . ..$ 166,597 27
Less total losses, farms . . . . . . . . . . . . . ..
6,470 17

s 160,126 so
This total should be deducted from. the
total loss shown on Exhibit D . . . . . . . .
331,111 90

s 171,318 10
EXHIBIT E.
Loss and Gain Account of the Farms Operated in the Years 1914 and 1915.
(Consolidation of Farm Items Indicated on Exhibits C and D.)
as 171,318 10


Industrial Less Gains
Prison Cost Net Costs, Shown on
In the Year 1914. Shown on Shown on Total Costs. Exhibit C, Net Loss. Net Gain.
Exhibit D. Exhibit C,2. Sheet 2.
Blakely Farm . . . . . . . . . . . . .. 3 12,016 13 3 5,965 88 3 17,982 01 . . . . . . . . . . .. 8 17,982 01 . . . . . . . . . . ..
Clemens Farm . . . . . . . . . . . . . . . 68,917 68. . . . . . . . . . . . . 68,917 68 8 32,292 48 36,625 20 . . . . . . . . . . . .
Goree Farm . . . . . . . . . . . . . . . .. 8,919 99 . . . . . . . . . . .. 8,919 99 5,530 13 3,389 8 . . . . . . . . . . ..
Harlem Farm . . . . . . . . . . . . . . .. 15,773 80 . . . . . . . . . . .. 15,773 80 32,115 81 . . . . . . . . . . .. 3 16,342 01
House Farm . . . . . . . . . . . . . . . .. 40,045 62 . . . . . . . . . . .. 40,045 62 27,069 62 12,976 00 . . . . . . . . . . ..
Imperial Farm . . . . . . . . . . . . . .. 41,479 27 . . . . . . . . . . .. 41,479 27 _ 100 41 41,378 86 . . . . . . . . . . ..
Ramsey Farm . . . . . . . . . . . . . . .. 90,780 62 . . . . . . . . . . .. 90,780 62 59,132 43 31,648 19 . . . . . . . . . . ..
Rogers Farm . . . . . . . . . . . . . . . .. 10,383 52 . . . . . . . . . . .. 10,383 52 2,817 79 7,565 73 . . . . . . . . . . ..
Shaw Farm . . . . . . . . . . . . . . . . .. 9,331 66 . . . , . . . . . . . .. 9.331 66 2,190 87 7,140 79 . . . . . . . . . . ..
Trammel Farm . . . . . . . . . . . . . . . 17,254 . . . . . . . . . . . . 17,254 13 5,347 73 11,906 40 . . . . . . . . . . . .
Wynne Farm . . . . . . . . . . . . . . .. 16,542 48 504 59 17,047 07 . . . . . . . . . . .. 17,047 07 . . . . . . . . . . ..
Totals . . . . . . . . . . . . . . .. 3 331,444 90 3 6,470 47 8 337,915 37 3 166,597 27 3 187,660 11 3 16,342 01
Deduct: Net Gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16,342 01
Total Net Loss on Farms in
1914 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 171,318 10


THE STATE PRISON SYSTEM.
313
EXHIBIT E—Continued.
Loss and Gain Account of the Farms Operated in the Years 1914 and 1915.
(Consolidation of Farm Items Indicated on Exhibits C and D.)


3 202,914 65

Industrial Less Gains.
Prison Cost Net Costs, Shown on ' T _
In the Year 1915. Shown on Shown on Total Costs. Exhibit C, Net Loss. I\et Gain.
Exhibit D. Exhibit-(‘.3 Sheet 3.
Blakely Farm . . . . . . . . . . . . . . .. 3 29,959 55 . . . . , . . . . . .. 3 29,959 55 8 19,297 79 3 10,661 76 .q . . . . . . . . .._.
Blue Ridge Farm . . . . . . . . . . . .. 2,018 31 , . . . . . . . . . .. 2,018 31 4,312 90 . . . . . . . . . .._.v 8 2,294 09
Clemens Farm . . . . . . . . . . . . . .. 40,171 27 . . . . . . . . . . .. 40,171 27 33,800 60 6,370 61 . . . . . . . . . . ..
Eastham Farm . . . . . . . . . . . . . .. 5,323 59 . . . . . , , . . _ .. F, 4,672 19 651 40 . . . . . . . . . . ..
FergusonFarm............... . . . . . . . . . . ..$ 264 88 26488 . . . . . . . . . . .. 264 88 . . . . . . . . . . ..
Goree Farm . . . . . . . . . . . . . . . .. 9,408 03 . . . . . . . . . . .. 9,408 03 5,032 10 4,137.3 9.5 . . . . . . . . . . ..
Harlem Farm . . . . . . . . . . . . . . .. 72,011 93 . . . . . . . . . _ .. 72,011 93 63,294 78 8,111 15 . . . . . . . . . . ..
House Farm . . . . . . . . . . . . . . . .. 19,890 36 . . . . . . . . . . . . 19,890 36 14,442 89 5,447 47 . . . . . . . . . . ..
Imperial Farm . . . . . . . . . . . . . . . 83,516 47 . . . . . . . . . . . . 83,516 47 23,445 96 60,070 51 . . . . . . . . . . . .
Ramsey Farm . . . . . . . . . . . . . . . 72,246 20 . . . . . . . . . . . . 72,246 20 31,843 10 40,403 10 . . . . . . . . . . . .
Rogers Farm . . . . . . . . . . . . . . . . . 18,574 42 . . . . . . . . . . . . 18,574 42 11,597 38 6,977 04 . . . , . . . . . . . .
‘Shaw Farm . . . . . . . . . . . . . . . . .. 27,345 59 . . . . . . . . . . .. 27,345 59 9,499 16 17,846 43 . . . . . . . . . . ..
Trammel Farm (Retrieve).. . .. 28,275 83 . . . . . . . . . . . . 28,275 83 16,700 71 ,575 12 . . . . . . . . . . . .
Westbrook Farm . . . . . . . . . . . .. 16,162 68 . . . . . . . . . . . . 16,162 68 15,569 59 593 09 . . . . . . . . . . ..
Wynne Farm . . . . . . . . . . . . . . .. 17,499 63 . . . . . . . . . . .. 17 99 65 3,054 96 14,444 69 . . . . . . . . . . ..
Totals . . . . . . . . . . . . . . .. 3 442,403 88 3 264 88 3 442,668 76 3 256,564 11 3 188,399 24 3 2,294 59
Deduct: NetGain........... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2.994 09
3 186,104 65
Add Estimated Costs of Flood
Damages in 1915 . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . .. 16,810 00
Total Net Loss on Farms
in 5 . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . .

FOREW'ORD TO EXHIBIT 1*‘.
Analyses of Cash Receipts and Disbursements.
The work of auditing the cash records was exhaustive and the exhibits
presented herewith covering that factor of the records reﬂect the exact
analysis of the cash transactions as recorded in the books of account.
This audit disclosed conditions in the cash records which are not
regular, and, therefore, attention to them is here directed. '
Of the vouchers representing items of cash disbursements, one hun-
dred and twenty of them, having~ an aggregate of $44,510.07, were miss—
ing.
ments to the various Penitentiaryr Commissioners.
Many of these missing from the ﬁles were entered as disburse-
Of these latter, it
was noted that nearly every voucher written as payment to Commis-
sioner W. 0. Stamps was not found.
Other exceptions noted in the course of this examination of the 1914
cash disbursement vouchers, were absence of signatures of approval of
the vouchers for payment by the designated Commissirmcr and the
System’s auditor; these derelictions are violative of the requirements of
the‘ Texas Revised Civil Statutes of 1911, Articles 6192 and 6193.
()f
the vouchers examined, 165 were found without signature of approval
by the Commissioner or the secretary of the Commission, and 62
vouchers did not have the signature of the System’s auditor.
also noted that in many instances the signature of approval by. the
auditor was made by some person other than Mr. Moore himself, in-
It was
314 THE STATE Person SYSTEM.
dicating that the vouchers that Were ‘signed in that manner had not
been inspected by Mr. Moore.
The amount of cash in banks as at the close of 1913 and 1914 was
veriﬁed and found to be correctly stated in the cash book.
' EXHIBIT F—SHEET ONE.
Recapitulation of Analyses of Cash'Receipts and Disbursements Shown in Detail on Exhibits
F,


2 and .
CASH RECEIPTS. In Year 1914. In Year 1915.
State Appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 1,264,640 60 3 465,000 00
Interest, State Treasurer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,696 68 2,956 51
Receivables Converted into Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 350,855 32 313,165 80
Goods Sold for Cash, Huntsville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , 149 61 4,951
Goods Sold for Cash, at the Farms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,303 13 38,520 52
Goods Sold for Cash, at the Sugar Mills . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 265 53 51
Goods Sold for Cash, Rusk Box Factory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,734 35 . . . . . . . . . . . . . .
Cash Income, at the Prisons . . . . . . . . .- . . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,339 44 300 08
Cash for Paroled Convict Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,176 15 3,328 85
Cash from Debtors’ Accounts in “Suspense" . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . 207 20 409 44
Cash from Interest and Discount Earned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225 64 111 87
Cash from Sundry Small Items . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 565 91 322 38
Cash Refunded for Items Previously Paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 791 23 953 57
Total Cash Receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 1,662,950 79 3 830,072 12
Cash on Hand January 1st . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,760 99 33,774 06
Total Cash to be Accounted for . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1,737,711 78 3‘ 863,846 18
CASH DISBURSEMEN TS . In Year 1914. In Year 1915.
Disbursed for Reduction of- Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1,419,186 47 3 138,973 59
Cash Converted into Book and Material Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,883 58 40,142 48
Disbursed for Manufacturing (Indoor) Industries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,839 42 98,372 57
Disbursed for Farms and Sugar Mills . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147,549 47 364, 113 74
Disbursed for Operation of Prison System . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73,725 07 135,964 98
Disbursed for Administration and General Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35,753 71 46, 867 22
Total Cash Disbursements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 1,703,937 72 3 824,434 58
Cash on Hand December 31st . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33, 74 06 39,411 60
Total Cash Accounted for . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 1,737,711 78 3 863,846 18


EXHIBIT F—SHEET TWO.
Analyses of Cash Received in Years 1914 and 1915, Compiled from the Cash Records of the
Texas State Penitentiary System.


CASH RECEIVED AND CREDITED AS FROM THE In Year 1914. In Year 1915.
FOLLOWING ACCOUNTS.
The State.
Appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1,264,640 60 8 465,000 00
Interest, State Treasurer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,696 68 2,956 51
8 1,266,337 28 8 467,956 51
' Book Assets Converted Into Cash.
Accounts Receivable, Sundry Debtors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 340,205 03 3 312,232 80
Accounts Receivable, Texas Iron Association. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,333 35 . . . . . . . . . . . . ..
Notes Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,316 94 933 00
3 350,855 32 3 313,165 80
Trades for Cash.
Goods Sold from Sales Stocks, Huntsville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2,155 19 8 4,683 16
Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 661 92 268 75
Cows Sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 332 50 . . . . . . . . . . . . ..
9 3,149 61 9 4,951 91

THE STATE ParsonT SYSTEM. ,
315
EXHIBIT F—SHEET TWO—Continued.
Analyses of Cash Received in Years 1914 and 1915, Compiled from the Cash Records of the
Texas State Penitentiary System.

CASH RECEIVEED AND CREDITED AS FROM THE FOLLOWING
ACCOUNTS.

Industries.
Blakely Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Clemens Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Goree Farm . . . . . . . . '. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Harlem Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
House Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Imperial Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ramsey Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rogers Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Shaw Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Trammel Farm (also known as Retrieve) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Wynne Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sugar Houses.
Clemens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rusk Box Factory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Penal System.
Rusk Penitentiary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Huntsville Penitentiary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Huntsville Dairy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Convict Labor Let to Outsiders.
B. Blakely . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gregg County . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Lindale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . .
Smith County . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tyler City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Young County . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Crockett
- . - . - - - a . . - - - - . - . - . - . - . o - - - s I - a u I ~ I - n n . a o I . - Q u a e l I - - - . . ~ a . . - . - - I s - -
Miscellaneous.
Interest and Discount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“Suspense” Debtors’ Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Freight Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sundry Small Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Refunded from Items Debited to Operations.
Discharge Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -. . . . . . . .
Transfer Costs: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Recapture Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Cash Receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cash on Hand January 1st . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total to be Accounted for . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


In Year 1914. In Year 1915.
8 1,559 87 8 15,385 96
5,568 62 87 58
4,644 67 477 27
2,490 98 75 00
2,141 27 548 94
1,437 17 436 27
3,871 59 6,833 65
1,681 13 8,465 67
212 50 523 65
1,334 57 2,641 18
360 76 3,045 35
8 25,303 13 8 38,520 52
8 265 53 8 51 19
5,734 35 . . . . . . . . . . . . ..
8 1,842 98 S 101 35
937 99 152 83
558 47 45 90
8 3,339 44 8 300 08
8 158 40 . . . . . . . . . . . . ..
1,651 30 8 513 35
2,218 1/ 1,173 35
666 13 55 00
769 65 1,179 15
712 50 183 00
. . . . . . . . . . . . .. 225 00
8 6,176 15 8 3,328 85
S 225 64 8 111 87
207 20 409 44
466 60 115 66
99 31 206 72
8 998 75 8 843 69
8 590 77 8 813 20
111 03 65 87
73 10 . . . . . . . . . . . . ..
16 33 74 50
8 791 23 8 953 57
8 1,662,950 79 3 830,072 12
74, . 33,774 06
8 1,737,711 78 8 863,846 18


316 THE STATE Parson SYsTEM.
EXHIBIT F—SHEET THREE.
Analyses of Cash Disbursed in Years 1914 and 1915, Compiled from the Cash
Texas State Penitentiary System.
Records of the

CASH DISBURSED AND DEBITED TO THE FOLLOWING FACTORS. In Year 1914 In Year 1915.
Reduction of Liabilities. ’
Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 1,367,306 50 8 72.489 56
Notes Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . .. 23,041 11 28,103 88
Pay Rolls, Previous Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,272 27 35,123 33
Other Items, Previous Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 814 09 295 49
Interest and Discount Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . . 4, 752 50 2,961 33
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 1.419.186 47 8 138,973 59
Disbursed for Book and Material Assets.
Accounts Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 2,886 61 S 32 55
Texas State Railroad . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 32 25 97
Live ock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,949 12 26,738 60
Printing Press . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215 . . . . . . . . . . . . . .
Incoming Freight Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,806 23 326 04
Property Accounts, Farms and Sugar Mills . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,770 68
Propertv Account, Huntsville . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,248 64
Total . . . . . . . . . . .: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 15,883 58 8 40.142 48
_ Industries.
Salaries, Huntsville Manufactories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 7,840 00 8 5,274 95
Supplies and Expenses Huntsville Manufactories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 441 09 90,427 46
Salaries, Rusk Box Factory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 962 50 652 30
Supphes and Expenses, Rusk Box Factory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,595 83 2,017 86
Total to Manufacturing Industries . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . 8 11,839 42 8 98,372 57
The Farms.
Blakely Pay Rolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 6,750 71 3 6,233 21
Blue Ridge Pay Rolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . _ _ _ _ _ _ _ _ _ _ _ , , . 149 ()0
Clemens Pay Rolls . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,454 84 22,784 34
Eastham P?! Rolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198 34
Goree Pay olls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,890 28 3,637 31
Harlem Pay Rolls . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18,943 30 18,744 3;;
House Pay Rolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,383 48 434 24
Imperial Pay Rolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21,764 93 19,909 14
Ramsey Pay Rolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,077 18 23,600 05
Rogers Pay Rolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,880 93 7,274 59
Shaw Pay Rolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,231 12 6,688 83
Trammel Pay Rolls (Retrieve) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,089 94 5,535 10
Westbrook Pay Rolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,202 74
Wynne Pay Rolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,714 51 0,225 41
s 136.181 2.2 126,616 cs
Sugar Houses. '
Clemens Sugar House Pay Rolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 1,157 35 8 1,597 49
Harlem Sugar House Pay Rolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216 90 141 80
8 1,374 25 3 1.739 29
Supplies and Expenses, Farms and Sugar Houses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,994 00 ' 235,757 80
Total to Farms and Sugar Houses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. a 147,549 47 a 364,113 74
The Prison System—Prison Operations, Huntsville. '
Pay Rolls: Warden, Parole Oﬁicer, Steward . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 5,908 42 3 4,885 16
Pay Rolls: Physician, Dentist, Chaplains . . . . . . . . . . . . . . . . . . . . . . ., . . . . . . . . . . . .. 5.463 35 4,381 86
Pay Rolls: Chief Clerk, Criminal Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,375 ()0 1,566 25
Pay Rolls: Guards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13,163 99 16,174 63
3 25,910 76 3 27.507 95
General Prison Expenses. . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $5 704 53 15 50,576 32
Expenses, Warden’s and Criminal Record Olﬁces. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 650 32 712 74
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. g 1,355 40 $ 61,239 ()6
Total Direct Prison Expenses Huntsville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 27,266 16 3 88,797 01
Prison Operation, Rusk. .
Pay Rolls: Wardeps, Clerks and Steward . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g 2‘ 542 85 5 .645 15
Pay Rolls: Physician and Chaplain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 660 00 42 00
Pay Rolls: Sergeants and Watchmen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 942 720 00
Pay Rollsz’ Guards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,503 ()7 562 04
8 6,648 77 3 1,969 19
General Prison Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1, 835 44 2,305 33
Total for Direct Prison Expense, Rusk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 8,484 21 3 4.274 52


THE STATE PersonT SYSTEM.
317
EXHIBIT F—SHEET THREEé—Continued.
Analyses of Cash Disbursed in Years 1914 and 1915, Compiled from the Cash Records of the
Texas State Penitentiary System.
CASH DISBURSED AND DEBITED TO THE In Year 1914. In Year 1915.
FOLLOWING FACTORS.
Total Direct Expenses, Brought Down . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 35,750 37 3 93,071 53
Add Discharge Costs , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 ,799 68 19,665 86
Add Recapture Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,189 79 4,205 36
Add Salaries and Costs of Transfer Agents . . . . . . . . . -. . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . *22 ,985 23 T19,022 23
Total Prison System Costs to This Line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 73,725 07 8 135,964 98
Administrative and General Expenses.
Salaries, Commissioners and Secretary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 11,770 00 8 12,600 00
Salaries, Auditor, Cashier and Statf . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,858 26, 8,176 55
Salaries, Purchasing Agent and Staff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,230 89 4,074 27
Salaries and Expenses, Traveling Salesman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,162 98
General Expenses, Commissioners and Secretary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,026 86 2,235 33
General Expenses, General Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,005 33 4,447 45
Professional Audit of 1913 Records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600 00 . . . . . . . . . . . . ..
Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,634 83 3,520 28
Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,650 36
Sundry Small Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 627 54 . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 35,753 71 3 46,867 22
*This includes cost of transportation of prisoners between the various units for industrial purposes; allloeation
of charges for industrial and penal costs were not obtainable.
tIn addition to this there was $18,559.90 for similar costs debited 1915 to farms.
SCHEDULE ONE.
Statement of Cash on Hand and in Banks as at January 1, 1914, December 31, 1914 and 1915.


As at As at As at
Jan. 1, 1914. Dec. 31, 1914. Dec. 31, 1915.
Cash in Huntsville Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 4,495 51 ‘3 17,438 28 8 2,961 11
State Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 62,438 03 11,035 90 6,735 60
Huntsville State Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,199 60 3,562 09 1,515 26
American National Bank, Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,627 85 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Lumberman’s National Bank, Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1, 687 79 . . . . . . . . . . . . . .
Union National Bank, Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 27, 199 63
Imprest Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 74,760 99 3 33,774 06 3 39,411 60


SCHEDULE TWO.
Showing Inventory Values of Material, Tools and Supplies, Goods in Process and Marketable
Products, at Huntsville Plant, as at January 1, 1914, December 31, 1914 and 1915.


v As at As at As at
HUNTSVILLE PLANT. Jan. 1, 1914. Dec. 31, 1914. Dec. 31, 1915.
. Blacksmith and Wagon Shops.
Raw Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . These These These
Manufacturing Tools and Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . details details details
Goods 11] Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . not. not not
Market-able Products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . avallablo available available
Total . . . . . ., . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 46.207 64 3 47.080 44 3 40,348 86
_ Cabinet Shop. '
Raw Materials . . . . . . . . . . . . . . ._. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . These These These
Manufacturing Tools and Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . details details details
Goods in Procem . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . not not not
Marketable Product . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . available available available
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 18,890 388 19.485 45 3 18.156 25


318
THE STATE PRISON S-YsTEM.
SCHEDULE TWO—Continued.
Showing Inventory Values of Materials, Tools and Supplies, Goods in Process and Marketable
Products, at Huntsville Plant, as at January 1, 1914, December 31, 1914 and 1915.


As at As at As at
HUNTSVILLE PLANT. Jan. 1, 1914. Dec. 31, 1914. Dec. 31. 1915.
Machine Shop.
Raw Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . These These These
Manufacturing Tools and Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . details details details
Goods in Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . not not_ not_
Marketable Product . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . available available available
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 49,516 17 8 40,606 19 3 29,555 27
Shoe Shop.
Raw Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . These These These
Manufacturing Tools and Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . details details details
Goods in Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . not not_ not
Marketable Product . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . available ' available available
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 4,830 75 3 4,606 76 3 22,250 48
Tailor Shop.
Raw Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . These These These
Manufacturing Tools and Supplies . . . . . . . . . . . . ; . . . . . . . . . . . . . . . . . details details details
Goods in Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . not not_ not
Marketable Product . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . available available available
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 7,544 82 8 3,898 47 3 2.395 62
_ Prison '
Commissary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 7,864 52 8 9,468 97 8 5,885 82
Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,873 27 14,657 04 18,656 71
Hospital Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,904 80 4,897 59 3,282 92
Discharge Clothing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,399 23 3,423 52 1,714 54
Dairy, Stock and Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,718 14 2,569 65 2,569 65
Forage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,735 50 565 00 2,475 10
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 30,495 46 3 35,581 77 8 34,584 74
_ _ Oﬁice Supplies.
Commissioners’ and Secretary’s Offices . . . . . . . . . . . . . . . . . . . . . . . . .. 3 4,725 10 3 918 01 3 4,933 01
Criminal Records Oﬁice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,606 45 *5,024 60 5,024 60
Warden’s and Parole Oliices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 756 95 687 40 687 40
GeneralOﬁice..................................................... 90000 . . . . . . . . . . . . ..
Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . .. 145 40
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 9,088 50 3 11,530 01 3 10,790 41
Final Total ...................................... .. as 166,573 72 9 162,789 09 9 158,081 63

*Inventory not available.
SCHEDULE THREE.
Showing Inventory Values of Materials, Tools and Supplies, Goods in Process and Marketable
Products, at Rusk Plant, as at January 1, 1914, December 31, 1914 and 1915.

As at

As at .
RUSK PLANT. Jan. 1, 1914. Dec. 31, 1914. Dec. 31, 1915.
Box Factory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 14.908 55 8 11,714 01 3 7,697 94
Prison Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22,374 73 6,857 04 5,710 69
Final Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 37,283 28 8 3 13,408 63.


18,571 05


THE STATE PRISON
319
SYSTEM.
SCHEDULE FOUR.
and Marketable Products at State's Farms and Sugar Houses, as at the
Close of Years 1913, 1914 and 1915.
Showing Inventory Values of Materials, Tools and Supplies, Growing Crops, Goods in Process


As at As at As at
Jan, 1, 1914 Dec. 31, 1914. Dec. 31, 1915.
Blakely Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 9,853 02 3 22,033 06 3 12,038 07
Blue Ridge Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,481 49
Clemens Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55,501 65 60,075 82 111,420 78
Clemens Sugar House . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,941 77 54,891 58 13,629 47
Derrington Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Eastham Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16,371 97
Ferguson Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 707 33
Goree Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,263 32 8,282 34 7,926 67
Harlem Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31,670 87 80,155 02 78,095 92
Harlem Sugar House . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17,040 67 23,238 47 64,029 10
House Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,967 07 19,307 18 Discontinued
in March
Imperial Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 54,834 49 84,853 41 76,667 91
Ramsey Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 61,569 86 50,618 55 67,673 85
Rogers Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,673 99 15,634 42
Shaw Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,626 29 24,961 69 20,375 51
Trammel Farm (also known as Retrieve) . . . . . . . . . . . . . . . . . . . . . . . . 14,417 80 22,630 65 14,388’ 32
Wynne Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,368 21 9,475 66 12,469 92
Westbrook Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6.031 68
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 307,055 02 8 473,197 42 8 526,842 41


088
‘WEKLSKS Nosmg nmvmg HHLL
SCHEDULE FIVE—-LIVE STOCK.
Showing Inventory Values, and Values of Increase and Decrease of Live Stock Property Belonging to the Texas State
\ As at January 1, 1914, December 31, 1914 and 1915.
Penitentiary System,


As at Increase in Decrease in i As at *Increase in *Decrease in As at
Jan. 1, 1914. Year 1914. Year 1914. Dec. 31, 1914. Year 1915. Year 1915,. Dec. 31, 1915.
7 62 4'3 8 3 088 40 1 140 0 3;:2'222 3 380 40 3 8 193 43
H ts'll .... .l ............. ...................................... ..$ , 5 .r , s , 0 6, ............ .. 1,, ,
At Riislkilf ........................................................... .. 6,871 so 540 00 3,975 00 ***3,436 80 3 270 00 ............ .. ***3,706 80
giakellgjfarin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 e arm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Clgrohens %‘arm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 56,610 08 18,566 75 6,500 00 ***68,676 83 . . . . . . . . . . . . .. 875 00 ***67,801 83
' to F rm . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
gar; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16,317 50 . . . . . . . . . . . . .. ***16,317 50
F ............................................................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
ggli'gegsf‘grnf? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,018 34 . . . . . . . . . . . . .. 208 50 ***1,809 84 1,130 00 . . . . . . . . . . . . .. ***2,939 84
Harlem Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 .. 58,228 49 1,527 88 1,525 00 ***58,231 37 3,703 25 . . . . . . . . . . . . .. ***61,934 62
House Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,785 00 100 00 ***2,635 00 . . . . . . . . . . . . .. 2,410 00 275 00
Imperial Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 49,923 63 5,603 40 1,130 00 ***54,397 03 . . . . . . . . . . . . .. 1,896 75 ***52,500 28
Ramsey Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 61,840 37 4,220 00 2,595 00 ***63,465 37 . . . . . . . . . . . . .. 2,915 00 ***60,550 37
Rogers Farm . . . . . . . . . . . . . . . .; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 710 00 . . . . . . . . . . . . .. 710 00
Shaw Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,720 00 750 00 . . . . . . . . . . . . .. ***13,470 00 . . . . . . . . . . . . .. 145 00 ***13,325 00
Trammel Farm (also known as Retrieve) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,791 62 200 00 ***6,591 62 . . . . . . . . . . . .. 200 00 ***6,391 62
Wynne Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 ,297 53 600 00 300 00 ***2,597 53 . . . . . . . . . . . . . . . . . . . . . . . . . . .. ***2,597 53
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 258,135 67 3 44,473 05 3 17,673 50 8 284,935 22 8 “ 22,130 75 8 . 9,822 15 8 297,243 82


*The figures shown in these columns are net. The items that proiuce these'net results are so inter
"Loss, being the diﬁerence between inventory (not in ledger), and the book value being brought (1
“*Inventory value has not been entered in ledger account:
woven in the accounts as to require a deep analysis to bring out, which was not done.
own as at close of year.
THE STATE PRISON SYSTEM.
3 1
SCHEDULE SIX.
Showing Inventory Values of
Penitentiary System,


Power Plant at Huntsville Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Blacksmith Shop at Huntsville T6151 ................... , . . . .
Cabinet Shop at Huntsville Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Machine Shop at Huntsville Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Shoe Shop at Huntsville Total . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . .
Tailor Shop at Huntsville Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Laundry at Huntsville Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total at Huntsville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Box Factory at Rusk Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sugar House at Clemens Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sugar House at Harlem Farm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Final Total . . . . . . . . . . 1 . . . . . . . . . . . . . . . . . _ . . . . . . . . . .
Power and Shops’ Equipments.
as at January 1, 1914,
Property of the Texas State
December 31, 1914 and 1915.


\ As at As at As at
1 Jan.1,1914. ])CC.31.1914. 1365.31.1015.
_ 8____28T225_57ls 32 308 05 3 32.308 05
. _ 8,102 80l *5.338 00 8,507 89
l **2,853 30 __
, 3,560*38§ﬂ__ **3,560 38 3,560 38
.l 60,708 021 **61 804 50 61,822 45
., 3.442 771 ***3.442 77 4,364 53
. 2,026 831 ***2.026 83 2,026 83
. 7,370 14‘ **7,370 14 7,370 14
. 8 113,636 50 3 118,813 56 8 120,068 27
. 30.567 00 30.137 00 29,812 00
. Included in Included in Included in
. Farm Inv’y Farm Inv’y Farm Inv’y
. 3 144,204 49i8 148,051 55 8 149,881 26

*Loss, being diﬁerence between inventory (not used in
“Inventory value not entered into the ledger account.
SCHEDULE SEVEN.
Showing Inventory Values of Otﬁce
Penitentiary System, as at


ledger) and the book value as brought down at close of year .
***[nventory not available.
Furniture and Fixtures, Property of the Texas State
January 1, 1914, December 31, 1914 and 1915.


As at Additions in Deductions in As at As at
Jan. 1. 1914. Year 1914. Year 1914. Dec. 31. 1914. Dec. 31, 1915.
At Huntsville. l i
Prison . . . . . . . . . . . . . . . . . . . . . . . “18 6,793 81 3 *3,095 02 . . . . . . . . . . . . .. 8 9,888 833 10,338 96
Library . . . . . . . . . . . . . . . . . . . . . . 1,828 15 . . . . . . . . . . . . .. S 93 75 1,734 40'[ 1,734 40
Printing Plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 210 00, . . . . . . . . . . . . . .
FinalTFotal ....... ........,8 8,621 06‘3 3,095 02 8 03 75 8 11,833 2328 12,073 36

*Increase through medium of inventories taken at end of year.
SCHEDULE EIGHT.
Statement and Analyses of Surplus Account, as at Close of Years 1913, 1914 and 1915.
‘ At Close
Year 1913.
At Close
Year 1914.
‘—
At Close
Year 1915.

Statement of Surplus Account.
Surplus at Close of Last Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add: Income this Year Through State Appropriation . . . . . . . . . . .
Add: Gains Realized from this Year Operations . . . . . . . . . . . . . . . .
Add: Gains Realized from prior Year Operations . . . . . . . . . . . . . . .
Deduct:
Deduct: Losses Sustained from Prior Year Operations . . . . . . . . . .
Surplus at Close of this Year . . . . . . . . . . . . . . . . . . . . . . . . . .
_ Analyses of Surplus Account.
Losses Sustained this Year Operations . . . . . . . . . . . . . . . . . . . . . . . . . .
Losses Sustained from this Year Operations... .. . . . . . . . .


l
l
l
a
. . . . . . . . . . . . . .. 3 3,224,133 03i3 4,080,070 08
. . . . . . . . . . . . . .. 1,264,640 00' 465,000 00
. . . . . . . . . . . . . .. 130,856 121 402,022 52
. . . . . . . . . . . . . ..‘ 112,841 02, 1.350 67
. . . . . . . . . . . . _.18 561,806 33l5 750,271 53
. . . . . . . . . . . . . .,, 120,505 261 11,331 05
. §_§,224.133 0355ﬁ4,089.070 08l$ 4,187,740 69


_ . _ _ . . . . . . . . . . . . . , .15 561,806 33 S 759,271. 53
Less: Gains Realized this Year Operations . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . . 1 139,856 121 402,922 52
N61? Loss. this Year 0661566115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 421,050 21 8 356,340 01
Plus: Net Loss, Prior Year Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,980 38
Less: Net Gain, Prior Year Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \ 22,245 76\ . . . . . . . . . . . . . .
Total Net Losses Sustained this Your . . . . . . . . . . . . . . . . . . . . . .Q . . . . . . . . . . . . 399.704 4515 366,329 39
Surplus,‘ Close of Last Year...; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,224,133 93i$ 4,089,070 08
Add: State Appropriations this Year . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . 1 1,264,640 601 _ 465,000 00
i3 4,488,774 73 S 4,554,070 08
Deduct: Total Net Losses this Year (shown above) . . . . . . .'. . . . . . . . . . . . . . . . . . . . . 1
309.704
366.329 39

Surplus Account, Close this Year . . . . . . . . . . . . . . . . . . . . . . . .. 3 3,224,133 03 3 4,080,070 08 3 4,187,740 69
- 322 THE STATE Purses‘ SYSTEM.
CRITICISM AND SUGGESTIONS AS TO THE ACCOUNTING SYSTEM.
The present system of accounting does not provide information that
is absolutely necessary in order to operate such an enormous business
and obtain maximum cﬁiciency at the minimum of cost 3 human capacity
‘has its limits, especially so, where management is confronted with func-
tions that are as diversiﬁed, complex and angular as in this System.
The most dependable assistance that can serve managers in their de-
cisions is that obtained from accurately kept records that are based
upon scientiﬁc accounting principles, and which disclose the facts in
a manner true to their economic importance.
The purpose of the present chapter is to touch upon the technical
faults and. inadequacy of economic information that may be said of
the scheme of accounting now used by the System for its industries and
to offer an outlinefli'or an improved system so as to remove those objec-
tionable features and provide the needful. _
In the opinion of the writer. the accounting for this Penitentiary
System should be divided into two separated, well deﬁned generic groups
of information. One, the accounting for an institution, and, two,
accounting for the industries of the System, based upon the widely
popular and sound accounting plan known as cost accounting, and which
is applicable for every branch of industry at present under control of
this System.
The text of this chapter will discuss only the industrial accounting;
in the chapter next following the subject of institutional accounting
will be dealt with.
It is recommended that in the event of installation of the accounting
system suggested in the teXt of this and the chapter next following,
that the receipts and expenditures during the years 1916 and 1917 be
subjected to a detailed audit. In the event that no action transpires
along the lines suggested, that then a. detailed audit for those two years
be made, covering all the records of the System. Of course, these rec-
ommendations have in contemplation employment only of a Texas public
accountant of high repute. It is further recommended that the engage-
ment of that accountant shall not be based upon a ﬂat contract price
for the entire work.
PLAN FOR INDUSTRIAL ACOOUNTL‘ING FOR THE SYSTEM.
The entire structure of accurate cost-ﬁnding rests upon a ﬁrmly estab-
lished supplies’ or stores’ department operated with strict business
rigidity and accounting records, all necessary in order to serve the
purposes of economy and departmental efficiency.
This suggested department would be an addition to the present oper-
ative scheme of the System. Its functions would have correlative im-
portance with every branch of the System’s farms, “inside” industries
and prison institutions. -
At present the stores are debited to the department in which they
have been received. All of the goods received for the System should
THE STATE Parson SYSTEM. 323
enter its records, and where practical the physical goods should be kept
in the custody of this proposed department; when this is not practical,
then such goods that have been delivered direct to the departments for‘
use should be considered as in the custody of the storekeeper, and the
reports of requisitions for use of same should occur with the same rigid
regularity and system as when actually in his custody. Thissuggested
change of the present methods would relieve the managers of the “inside”
industries from the responsibility and practice of maintaining stock
records for the physical stock they have received. As a general rule
the managers or foremen of manufactories find bookkeeping and its
attendant responsibilities to be a burden to them and entirely foreign
to the nature of their duties. These managers should have no time for
that sort of service; the cost of bookkeepers’ labor is less expensive than
industrial managers’ salaries. -
Another important beneﬁt that would be derived from the suggested
method would be the effect of keeping the factory managers more closely
in touch with the amounts of supplies withdrawn for use in their de-
partments; under this plan, the managers would be expected not to
requisition the storekeeper for more goods than actually needed for a
short space of time. This, in turn, will have the effect of facilitating
the computation of production-costs, and will obviate the necessity of
the factory managers maintaining records of stocks on hand.
The entire present scheme of accounting production factors of the
“inside” industries and farms is unscientific and impossible of accurate
and dependable records that show results; this will change for improve-
ment when the above suggested department will have been installed.
Anticipating the objections that may be stated as objectionable to
the operation of this department upon the theory that it is not prac-
ticable because the arms of the System radiate to localities scattered
and far from the main office, the assurance is offered that this condition
will not operate negatively; on the other hand, if the suggested de-
partment is properly installed and operated, the work relative to this
branch will be processed through the records in the main office with
less motion and in less time than is now necessary for the imperfect
methods in vogue at present.
The proposed new system of accounting would provide records for
accounting production costs at the farms and “inside” industries which
would be true to facts, concise and readily understood.
None such is now in use.
The cost of production in the “inside” industries should consist of:
landed cost of materials used; cost of power used; cost of outside labor
employed; cost of guard labor employed in the “inside” industries which
would not be necessary were the prisoners not thereby engaged; inci-
dental overhead charges that may occur; .taxes; costs for reserve set
up to provide for depreciation of factory buildings and plant equip-
ment; and losses‘ incurred in bad accounts; and so forth.
Production costs at the farms are so readily discernable as to need
no detailed discussion here.
THE STATE Parson SYSTEM.
Under the present accounting plan these costs are not properly set up.
To whom falls the responsibility of management of the industrial
factors of the System will ever occur the hazard cogent from groping
in confusion with unreliable statistics, that have for effect a negative
inﬂuence against eiiiciency and true knowledge of proﬁts to be obtained.
The general ensemble of the present accounting scheme calls to mind
the picture of a much used pallet, the tool of an artist in oil colors.
This condition has obtained through the agency of accounts illogic-
ally used, absence of others that have been omitted in order to congest
the accounting in order to save pen strokes, and yet other accounts
which should not (technically speaking) be set up in the general ledger
at all. Added to these conditions, and, largely as an automatic result
therefrom, the present accounts, in many instances obscure rather than
expose the facts; this condition makes tedious analysis necessary when
certain. branches of information are desired.
A revision of these accounts, setting up new accounts on the plan
technically known as “straight-line” accounting will simply and effec-
tively cure the above noted bookkeeping ills, and at the same time re-
quire but little more, if any, of bookkeeping service to operate.
The present plan of withholding revenues in the forms of farm
products from the records until the receipt of cash for the products
sold is recorded, or otherwise, until an inventory at the end of the year
‘discloses possession is a practice to be strongly condemned. Revenues
should enter the accounting with the same accuracy and importance as
if they were transactions in the other commodity which they fairly rep-
resent—cash. The proposed new system would also remedy this fault.
The value of the capital assets of the System may be said to be im-
perfectly stated in the general books of the System. It is important
that ﬁnancial values of these holdings shall be correctly shown.
The present book valuations of the farm properties belonging to the
System were made in the year 1911. Land deteriorates physically and
so do the ﬁxtures thereon (fences, roads, bridges, and so forth). Also,
physical accretions to these properties since 1911 have been subjected
to the same inﬂuences. The methods employed in the past for main—
taining book valuations of the physical units of the System cause the
present book worth of these assets to stand unsupported. I
It is recommended that an expert valuation appraiser be appointed to
establish new and pro-per valuations for the holdings of the System, and
that the property accounts in the general ledger be reconstructed upon
the basis of his report.
The cash transactions of the System, in present operation, are sub-
jects for suggestion of changes in conjunction with the proposed im-
proved system of accounting. Following out this line, it is recom-
mended that the cash receipts of the System be deposited with the
State Treasurer directly from the point .of receipt as often as they
shall have accumulated in any bank business day up to the sum of
$5000 or more in the Huntsville oﬂice, and with no limit at the farm
THE STATE PRISON SYSTEM.
offices. The transmission to be made through the local banks if that
can be done more, cheaply ‘and expediently than by expressage. To pro-
vide for sudden urgent demands for cash at the Huntsville office the
present imprest fund of $1000 can be increased to $5000, and an
imprest fund of $250 to ?— as may be determined by past re-
quirements) for each of the farms. These funds to be used only for
emergency payments.
No disbursements from the cash receipts would be made.
As the imprest funds become depleted to the point of needed replen-
ishment, the vouchers then on hand could be redeemed by the State
Treasurer, so as to restore the fund to its full amount. The funds
should be sufficient to carry the needs of each office at least two weeks.
Forms for intra department correspondence would bring this informa-
tion to the desk of the cashier’s ofﬁce in Huntsville so that the com-
plete record. of all transactions would be maintained there.
The cash requirements of the System could be amply and satisfac-
torily provided for through adoption of a budget system. During the
ﬁrst three years after installation and operation of the proposed ac-
counting plan, it may be found to be practically necessary to use a
flexible budget scheme; but, after the records of those three years have
provided the statistics intended, then a budgetary basis more rigid in
character will be suggested.
The appropriations that would issue from careful consideration of
the budgets would necessarily have to be the sole means by which the
cash requirements of the System would be met. The plan for placing
the funds at the disposal of the System would have to be sufficiently
flexible to take care of its seasonal requirements, which, of course, would
be one of the subjects under budgetary discussion.
In order to lillllllll'llZt—B the work at the State Treasurer’s office, and at
the same time provide complete data at the Huntsville office, the cashier
of the System would logically be the person to give approval for pay-
ments to be made, and his approval would be supported by the recorded
facts maintained in the bookkeeping department at Huntsville. Fur-
ther, in order to expedite the payments to creditors, the drafts on the
State Treasurer would be made and signed by the cashier, who would
send his report of same to the State Treasurer, which would be his
authority for payment, and, too, the basis of that part of his book-
keeping. The above financial plan would require that the cashier be
entrusted with the duty of shaping the financial plan of disbursement.
Also, he would be in charge of only those bookkeeping factors which
would relate to cash transactions. Payrolls can be paid by drafts issued
in favor of each payee and drawn against the State Treasurer without
serious inconvenience to the employes, as drafts of that description
would soon become as readily negotiable as any other form of circu-
lating medium.
Each farm operated by the System, under the plan of the proposed
new accounting system would have a citizen bookkeeper employed on
t
326 THE STATE PRISON SYsTEM,
the premises. He would have the authority of an auditor and the
records kept at the farm would co-ordinate into the general scheme of
accounting for the System. Reports from his oﬁice would reach the
bookkeeping in the general ofﬁce of the System. His position would
not conﬂict with the functional management of the farm, but his duties
could. be deﬁned so as to act as a safety valve against waste and-for-
bidden or undesirable practices.
There would be no need for continuance of the present oﬁce of I
“System Auditor” after these posts are in working order.
It is urgently recommended that the present practice of engaging
convicts in the tasks of writing up books and records of original entry
at present in common practice in the main bookkeeping. ofﬁce of the Sys-
tem and also in the ofﬁce of the clerk of criminal records be discontinued
at once. At the present time the convict labor used for this purpose
in the general office enforces frequent periods of idleness for the paid
bookkeeper, and in the criminal records office the entire bookkeping is
done by convicts. '
The clerk of that ofﬁce claims that he has nine diﬁerent checks on
the work done by the convicts under him, but, owing to the fact that
these checks consist largely of comparingreading matter as in proof-
reading they cannot be considered infallible.
This ofﬁce is one of the most important in the affairs of the System,
for the reason. that statistics that are compiled in this ofﬁce are of a
sociological nature. Here the records carried on throughout a long
period of years, in books that will never close, contain the record of
each prisoner from the time he enters the prison until departure. To
each prisoner’s account is written the demerits and credits reported as
- the outcome of his deportment. Under the present system, the receipt
of a prisoner at the prison is the foundation for entry in eight or nine
different records in this ofﬁce. This, it seems, can be eiﬁciently reduced.
The clerical help that is furnished the clerk in charge of this office
is all convict labor. For that reason it is recommended that the in-
scriptions into the records shall be safeguarded so as to preclude the
possibility of- errors creeping in from intentional design or otherwise.
The present system does not provide for this safeguard: an incorrect
entry can be made and not discovered by any rule of method. There-
fore, there is no guard against the commission of errors. The clerk
of this ofﬁce makes it his duty to check portions of the entries in the
records, but this method places the dependency of accuracy in his
cheeks upon human agency, which is not infallible nor nearly as .eﬁica-
eious as the use of ﬁgures that must automatically prove out. Also, the
fact that the clerk in checking the written entries in the records’ uses
no marks by which alteration could be detected on pages passed upon,
shows again the looseness or impracticability of the present method.
In a banking house, cash is' the commodity for exchange; in a com-
mercial house, merchandise is the commodity for exchange; in this
ofﬁce time is the commodity. In the books of the bank the transactions
and cash are recorded and computed and brought to a ﬁnal analysis
THE STATE Pnrsox SYSTEM. 327
in expressions of dollars and cents. In this office the transactions
expressed in years, months and days should be computed and counted
in the same method of process as in the instances indicated with the
bank. At the end of each day employes in the bank compile the re-
sults of the day’s transactions and extend them into ﬁnal results; that
final showing can be proved by an actual count of the cash and other
evidences of wealth. In this precise method the books in this office
can be arranged so that the computations of time and the transactions
with the prisoners in this all important factor to them can be accumu-
lated into a sum total, which must agree to the aggregate of the entries
to the prisoner’s records. By this process the entries recording time
can be proved monthly, so as to safeguard against .errors. For the
operation of this suggested system one book would be required, to be
kept by a clerk in charge; it would probably require less than one-half
hour of his time each day.
In the general bookkeeping office at Huntsville there are employed
one cashier and one bookkeeper and one shipping clerk and his assistant.
Omitting now the subject of the convict labor also employed there,
it can be said that there are not enough bookkeeper-s and clerical men
employed to provide proper and sutiicient statistics that must evolve
from the operation of fourteen going farms, six or seven busy “inside”
industries at Huntsville, one box factory at Rusk and an immense
penal institute having care of from 11000 to 6000' inmates. Efficiency
is not at all times most fully returned through shortsighted policies
of economy. The proper accounting plan, if used advantageously bv
the management of the System, will provide for an ofﬁce force, the cost
of which will be returned an hundred fold, or more, in measures of
proﬁts realized through savings effected in every department of the
System. There is no doubt of this in the mind of your auditor.
PLAN FOR INSTITUTIONAL ACCOUNTING FOR THE SYSTEM.
Institutional accounting is cost. accounting set up so as to reflect
departmental costs of each factor of the institution. Arranged so as
to provide the management with disclosures whereby leaks, evidences of
extravagance and undesirable elements of operation are readily located
and may be remedied, and, too, provide dependable basis for statistics
for future use. 4 '
No attempt will. be made to offer a perfected plan here; merely the
principal outlines or fundamentals are offered in the same sense that
an architect presents a. rough plan. showing his idea of a building.
At the outset it must be noted that the present type of organization
of the working forces of the System will, it is anticipated, be changed
so as to permit of complete installation and future workout of the
proposed accounting system. .
To the mind of: the layman the description which follows may give
the impression that the proposed system is complex and burdened with
red tape. Not so. 'llheseplans are much more simple in operation
than they appear to be in theoretical descriptive writing. On the other
328 THE STATE Parson Sxsrnn.
hand, the writer has not in mind a system of cost accounting to be
operated by persons who cannot “keep books.”
The system suggested here is a composite of a system in use in
many of the States, and known as the N. Y. Plan of Accounting
for Hospitals, to which the writer has added parts of a system de-
vised at Lake Placid, N. Y., in 1912, by a committee composed of four
representatives of hospitals, one representative of a sanitarium, four-
representatives of the food-and-shelter aspect of colleges, two account-
ants and three others. - i
This suggested accounting plan can be adjusted for adoption by any
institution, regardless of class as to functional purposes or character of
ownership.
The ﬁrst step necessary is to arrange in the bookkeeping the de-
partments throughout the institution according to their exclusive func-
tions. .
The institutional accounting plan may be divided into the following
generic groups:
Capital—assets and liabilities.
Operating—costs.
General—costs.
Revenues.
Taken in the order named, the above principles may be concisely
stated as follows:
1. Asset capital accounts should be kept for all permanent property
and equipment—meaning a capital account for each department, main-
tained in a subsidiary ledger held in control by an account in the gen-
eral~ financial ledger. These accounts should indicate what the prop-
erty has cost as an investment, not as a candidate for a sale. In this
instance the present records of cost of permanent equipment would
require revisement based upon a fair valuation yet to be made. This
valuation should be made with regard to (a) the replacement cost of
new equipment adequate for similar or substitute functions, and (b)
the probable life of the old equipment including residual value after it
had passed disuse.
2. The capital liability accounts are easily deﬁned as bonded debt,
certain reserve accounts and. the surplus account.
3. Maintenance accounts should be kept with each department in
which would be recorded all expenditures for repairs and replacements
made necessary in order to keep the property up to its original standard
of efficient service. The aggregate of these maintenance accounts (kept
in subsidiary account book) would be an operating expense unless the
efficiency has been increased, which increase would be transferred out
of the maintenance account into the capital asset account.
4. A depreciation account should be kept for each department.
Depreciation is a cost to be accounted as importantly as any expend-
iture of cash. The only difference between the two (to emphasize the
point) is that the cash having been expended some time before, its
THE STATE Pursox SYSTEM. 029
6
representative value passes from importance, but, in the case of cash
expended its eﬁect as a cost is eminently in present cognizance.
N 0 reasonable excuse can be advanced for the omission of depreciation
costs from any business having assets that endure over a period of
years such as those of a penitentiary.
5. Taxes and insurance costs should be debited to the operating
departmental costs in the ratio of the value of properties held.
The costs outlined so far (excepting taxes and insurance) may be
termed “direct” costs for the reason that they are readily assignable
directly to certain departments. There are, however, other cost ele-
ments which are joint costs, being those that are distributable among
various departments. These costs are of the character such as:
6. Food and supplies served to kitchens; costs of cooking and serv-
ing; costs to feed guards, convicts, insane and other disabled convicts,-
mules and horses, cows, hogs, poultry and deer; also, the cost of hous-
ing, clothing and laundry for the diiterent grades of help and con-
victs and departments. (Housing costs include costs of light, heat,
cleaning, etc.)
'7. Subdivisions of payrolls allotted according to the departments
that received the service.
8. For each department there would be maintained three accounts——
expense, income and general. The general account would be debited
with all cl'iarges incurred under any other authority than that of the
department manager, and to it should be credited any income from
sources other than the usual department earnings (if any). At closing
of books each month the expense and income accounts are closed into
the general. account. The departmental result is thus accumulated
until at the end of the year the ﬁnal net result is indicated. This
latter is passed on to the proﬁt and loss account when the books receive
closing entries. '
Mnemonic symbols, or, numbers, should be given to each account in
order to facilitate the work of the oﬁice force and others who have to
do with the accounting plan.
DISCUSSION OF Loss AND GAIN STATEMENTS OF INDUSTRIAL DEPARTMENTS.
During your auditor’s present engagement one of the Penitentiary
Commissioners voiced the following criticisms:
(a) That the System had its own auditor, and, therefore, the present
audit was useless work and expenditure.
(b) That. it it were logical for the work to be examined over the
audit of the System’s auditor, who then would examine it again to pass
up the present audit?
(cl That, auditors notwithstanding, there could. be extracted an-
nually from the System without discovery values approximating be-
tween $25,000 and $50,000, .
Without attaching any importance to those alleged statements a
having personal direction. the writer believes that replies thereto would
be in order, so that the Commissioners and your Committee would be
the better informed thereon.
330 THE STATE Pnrsox SYsTEM.
Replies:
(a) The accounts in the general ﬁnancial ledgers examined in this
audit do not appear to have been audited by the present System’s au-
ditor; and, furthermore, he has stated to the writer that he never has
made an audit of those accounts.
(b) A well trained bookeeper can oftentimes ﬁll the post of an
“inside” auditor, but that does not qualify him in the capacity of a
professional accountant. Bookkeeping is not accountancy.
(c) The writer agrees with that statement fully. The basis of this
acquiescence is set forth in nearly every page of text matter in the
present report.
It has been the custom of the management of the System to debit
each of the “inside” industries with a charge for the convict labor
allotted to them. In the year 1914 this charge appears on the general
ledger accounts as follows:
Machine shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$2’7,628 00
Tailor shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,263 00
Cabinet shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,051 00
- Wagon and blacksmith shop . . . . ... . . . . . . . . . . . . . . . . . . . . . 8,883 00
Shoe shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 6,582 00
$64,407 00
And further charges of. this character are made to:
Prison‘ expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $10,872 00
Fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,472 00
Improvements ‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 95 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $757,846 ' 00
which has been written as a revenue to the loss and gain account.
This treatment is faulty for the reason that while convict labor may
have some economic value, it has not such ﬁnancial value to justify
the practice noted above. No objection would be offered against the
principle of charging an actual value of convict labor for cost-ﬁnding
departmental purposes only, but this is absolutely not determinable.
Whatever accretion of material wealth comes to the System through
the employment of this class of labor is represented fully in the output
of the industries. This is positive and all sufficient and should be
the basis for arriving at the value of this class of labor.
Cost-ﬁndings are unreliable unless they are determined upon sharp
and accurately determined basis.
The paramount work of. the eiﬁciency engineer is to break down
fallacious methods used for cost-ﬁnding and the installation of proper
ones. In doing this, the work largely consists of correcting the abuses
that arise from the employment of averages, estimated amounts, guesses
and illogical arbitrary amounts as factors by which so-ealled costs have
formerly been determined. And the subject in present discussion is
A
THE STATE PRISON Svs'rmr. 331
plainly a common example coming within this rule. The “inside”
industries are monthly debited in the general ledger with the price of
$1.00 for each day’s work performed by each convict. This nominal
rate of $1.00 is manifestly illogical for the reason that some of the
convicts employed in these industries are experienced through former
vocations before entering the service, while on the other hand, the
majority of these employes have had no former “outside” experience,
and consequently their productivity is nil or nearly so until the period
of apprenticeship has been passed. Therefore, these shops employ labor
on the basis of $1.00 per diem for each man, which labor has at least
three standards of manual efficiency, i. e., the green hand, the appren-
tice partly qualiﬁed, and the experienced man.
The result in the ﬁnancial books of the System is incorrect and mis-
leading. The value of this labor on the basis of $1.00 per diem appears
finally as an element of gain in. the surplus account, which is sup-
ported on the asset side of the balance sheet as a factor of wealth,
through the partial representative values of inventories on hand at the
close of the year, which inventories have been priced at cost-to-produce,
inclusive of this labor charge. No cost can enter productivity legiti-
mately which does not represent expenditure of cash, material or labor
at a cost to the manufacturer. Production is the conversion of things
into articles from which an expected accretion of gain is hoped for.
The social or economic elements which enter this discussion are nega-
tive to the practice no * in use. The labor comes to the institution
free; the convicts must be employed for hygienic and social welfare
considerations. \The- only costs applicable to the manufacturing‘ indus-
tries in the present subject are those costs incurred which are incidental
or necessary with the employment of manual labor, over and above the
actual costs necessary for the maintenance of convicts as inmates of a
penal institute. In other words, if a convict, by reason of his em-
ployment, uses more clothing, or, clothing of a special character, then
such costs are justly chargeable to production costs. But this principle
has been signally lost sight of. Forinstance, on the‘ farms of the
System the wear and tear of convicts’ clothing, and especially the shoes,
enormously increases the per capita maintenance cost of those convicts
there employed. The farms are not debited with the $1.00 per diem
'charge that is imposed upon the inside” industries.
Human effort not without a value as a production agency because
it works ‘on a farm and not in a shop; and contra, the cost of main-
taining a convict as a laborer on a farm is greater than his cost of
maintenance when employed in some of the “inside” industries. Nor
could it be considered good business or accounting practice to eliminate
the per diem cost against the farms (were that a just one) in order
to act as an offset to the extra cost of maintenance of prisoners there.
Such a process would be one of principle only and not of dollars 5 and
bookkeeping statistics can best be understood in the latter term.
Taking another angle in this analysis, it be said that the fact
THE STATE PRISON SYsTEM.
that a convict works in an “inside” industry and not on a farm, would
not logically be a basis for debiting the department in which he is em-
ployed with a charge for his services merely because it costs less to
maintain him than if he was employed on a farm.
In re the preceding text, an example simple of understanding for
the lay mind, would be to assume that a wild turkey ﬂew into a kitchen,
and the housewife prepared and served it for dinner. It would be an
accounting inconsistency were she to charge her household expense
account with the price of a turkey, and (contra) credit her earnings
with the same amount.
Further along the line of thought indicated in this chapter, the
reader is directed to the items shown on Exhibit C, page 1. In the
showing for the year 1914 appears a proﬁt for the tailor shop of
$1295.88. Theproﬁt, therefore, is represented largely in the $83,898
of sales to the System, plus proﬁt contained in the inventory values at
the end of the year. Why charge the System itself with a proﬁt upon
that which it produces and which at a subsequent date charges to its
own cost of operation as a penal institute? The same may be said of
the showing of proﬁt of $3842.76 for the shoe shop.
At the opening of this chapter a detail of ﬁgures is shown which
produce an aggregate of $77,846, being the total amount of credit taken
in the year 1914 for value of convicts’ services. Among that list of
items are: “Prison expense, $10,872”; “fuel, $2,472,” and “improve-
ments, $95.” Objection to each of these items is offered upon the
ground that the amounts credited as items for “prison expense” and
for “fuel” are automatically offset by the debit items occurring as
charges against the prison operation. The only result that can come
to the mind of the casual reader of reports from this System would be
that of proﬁts erroneously stated, unless in conjunction with (and
opposing) this offsetting feature was also seen and applied with deduct-
ing inﬂuence. It did not cost the System $10,872 to do: the chores
within the walls, nor $2,472 to unload coal from cars and put it into
the ﬁre boxes, because these duties were performed by convicts, who got
no pay or remuneration except in the pleasures and good effects of doing
work, and contra, neither did the System reap proﬁts in these amounts.
The credit taken for convict- labor expended in making improve-
ments valued at $95 is also illogical. The improvements thereby cre-
ated will appear in the value of the respective item or items in the
inventory at the end of the year, which is sulﬁcient. '
The records for 1915 show that convict labor had been credited to
the Huntsville prison account aggregating $79,084; of this the “inside”
industries had been debited with charges for this labor amounting to
$54,382 (see Exhibit 0, page 1, for details), and the balance, $24,652,
debited to the same accounts that received the total credit. This bal-
ance represents the charge of $1.00 per diem for each convict at Hunts-
ville who was not represented in the charges for labor to the depart-
ments (in the $54,382), although the records show that many of these
convicts were not employed at all. This latter fact has been looked
THE STATE Pnrsox SYSTEM. 333
into for the purposes of this text. In order to illustrate this point
more fully, the record for one day has been taken at random. ,The
record for December 130, 1915, shows the following segregations of con-
victs employed and otherwise, for whose presence in Huntsville prison
the ledger account received credit for on the basis of $1.00 per convict
per day:
Convicts employed in “inside” industries . . . . . . . . . . . . . . . . . . . . .. 239
Dining room and kitchen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 44
Building and row tenders . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16
Laundrymen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15
Printers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Citizens’ tailor shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1
Bookkeepers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Stablemen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Teamsters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Janitors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Scavengers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Barber and bath men . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1
Librarians . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Gatemen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '7
Yardnien . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . 2
Handling fuel . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . 8
Hospital and asylum attendants . . . . . . . . . . . . . . . . . . . . . . . .. 13
Bertillon office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4
Grist mill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Total convicts employed in prison operation . . . . . . . . . . . 152
Servants at residences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1'7
Messengers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Dairymen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-
Total convicts employed outside the walls . . . . . . . . . . .. 29
Green prisoners not assigned to work . . . . . . . . . . . . . . . . . . ..169
Prisoners in dark cell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Prisoners in hospital as patients . . . . . . . . . . . . . . . . . . . . . . .. 12
Prisoners insane patients . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17
Prisoners physically disabled . . . . . . . . . . . . . . . . . . . . . . . . . . .. 18
_____.
21.8
Total prison population at Huntsville Dec. 30, 1915. . . . 638
In the report for the year 1915, issued by the bookkeeping depart-
ment of the System, there were omitted charges for convict labor as a
cost of operation aggregating $24,652 and an equal amount deducted
from the entries of revenue accruing from this same factor. (At the
present time the practice of debiting and crediting the Huntsville prison
account with convict labor other than actually used in the “inside”
3311- 'I‘I-rs STATE Person SYsTEM.
industries has been abandoned) ; but, in order to make the tabulations
for theyears 191-it and 1915 appear fair for comparison on the accom-
panying exhibits (.B and C) the omitted items have been used therein.
As noted in the preceding paragraph, the practice of taking credit
for only that labor used in the “inside” industries, and not any for
the labor used in operation of the Huntsville prison, is at present in
vogue. But this emission is as illogical as the charge to the “inside”
industries for the convict labor used there. This point is held on the
ground that if this free labor is rightfully chargeable to these “inside”
industries, then, equally so, should it be chargeable to the prison oper-
ation costs. In the former case the labor goes to produce a material
thing, whereas that labor used for prison operation goes to produce a
physical (and desired) condition of affairs. True, each of these would
have to be paid for under most circumstances, but, insomuch that this
labor has cost the System nothing to obtain it, therefore should not be
used with a fictitious and illogical value either as a factor of cost to
the “inside” industries or to the operation of the prison itself, or to
the credit of the System. Logically, the only reasonable value that can
be placed on convict day labor is that aniount which it has cost to main-
tain him, computed each day 5 and the accounting of such values would
have no usefulness except for an economic understanding when sum-
marization of the effairs of the System would be made,——but, not in any
sense, is this point granted as admissible into the Sytem’s ﬁnancial
records, for the value accrued from the use of convict labor is ade-
quately expressed in the values of the products either sold or on hand.
The account in the general ledger shows credits for convict labor
(which has been discussed in the present chapter), were taken as follows:
January . . . . . .‘ . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 5,593 00
February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,164: 00
March . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,499 00
April . . . . . . . ., . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,946 00
May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ‘7,809 00
June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,823 00
July . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,933 00
August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,891 00
September . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,318 00
October . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,276 00
November . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,575 00
December . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . 6,212 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “$79,034 00
DISCUSSION on INVENTORIES AT oLosn or.1914 AND 1915.
The inventory sheets as at December 3]., 1914 and 1915, were care-
fully scrutinized in the progress of this audit, and the general verdict
to be reported here is, that the writer considers them to be of little
value for bookkeeping purposes. They have been changed in many
THE STATE Pursesv Srs'rmr. 335
instances; values, in the main, have been bolstered up to ﬁt an. obses-
sion for proﬁts which seems to stand out boldly in every phase of cost
analysis that was made. The righteousness that attaches to facts-told-
in-ﬁgures appears to have been ruthlessly violated in order to serve the
purposes of exaggerated proﬁts or ﬁctitiously diminished losses, exhibited
in some of the statements sent out to the public. Such inventories,
“shot-up,” altered without signatures, absence of any names indicating
persons engaged in, or responsible for the physical. taking, or, pricing
of same, totals changed and reconstructed without explanation, make
these inventories, in the mind of the writer, worthless pieces of paper
unworthy of connection in any manner with the history of so large
and important an institution as this System represents in the State’s
affairs.
The effect of bolstering an inventory similar to a “shot” of strych-
nine to a race horse. The inevitable collapse must follow when the
effect wears away, and this latter will occur whenever a true, conscien-
tious inventory, based on reasonable valuations, shall have been made.
The bolster effect can only last as long as it is continually carried on
year after year. The establisl'iment of correct representations and
values will be retroactive in visiting the sins of former years in one
concentrated result upon the history of the year which will bear the
brunt of the corrections that must, sooner or later, be made.
The system of bookkeeping in these years required that the entries
of inventory values into the accounts at the close of the year be made
in order to determine the results for those periods. Therefore their
importance was, obviously, paramount. This fact, however, seemed to
be employed only in instances where the use of the inventory value
would inﬂate the proﬁt to be shown. Generally speaking, the use or
the misuse of the inventories taken at close of these years support the
impression that speaks for unreliability of the annual reports for these
two years.
Examination of the inventories shows, in some instances, that ab-
surdly higl'i values had been affixed, and that some of the ledger entries
of inventory representation have not been found to be supported by
the totals of the inventory sheets (refer to general ledger accounts
“Prison Furniture and Fixtures” and “Power Plants at Huntsville,” in
ledger 0, pages 12 and 13, respectively), and, furthermore, the inven-
tory values had not been written into the ledger accounts where the
natural asset book values of the accounts. were greater than the total of
the respective inventory. Refer to account “Live Stock at Huntsville,”
general ledger N, page 22, as one instance picked at random. There
the book value used. as the inventory value was $9573.83, whereas the
actual inventory value was $6625, indicating a ﬁctitious element of
proﬁt of $2948.83, which helped to diminish the total loss shown for
1914. Another account which exposes this practice is “Blacksmith Shop,
Machinery and. Equipment,” general ledger N, page 23, There the
inventory value as of January, 1914i, $8192.89, is again used at the
close of that year, although the value of the actual inventory for this
336 THE STATE PRISON SYsrnM.
asset at the close of 1914 is shown to be $2853.90. The difference be-
tween these two ﬁgures indicates a loss sustained of $5338.99, which
loss is indicated in the report for that year as an asset of value.
The general makeup of the inventories, the absence of signatures
showing persons responsible for the various stages of the work involved,
the frequency of erasures of items and the changes of ﬁgures that enter
into ﬁnal results, coupled with conditions partially outlined in the pre-
ceding text of the present chapter, all direct toward the conclusion that
jugglery of the inventories has been a means used to illusionize.
To support the criticism immediately preceding, one example will
serve to justify. The inventory shown to have been taken at the
Ferguson Farm, as at December 31, 1915, appears in the ﬁles having
its ﬁrst page missing and no amount has been used in the ﬁnal total
as for the values for any items that may have been. entered on that
ﬁrst page by the person who took that inventory. The second page of
this inventory has three items lined out with pen and ink, indicating
that the items were not properly a part of the inventory. These items
are included in the total ($707.33). They are as follows:
500 bushels corn . . . . . . . . . . . . . . . . . . . . . . . . ..$ 300 00
6 tons hay . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 60 00
30 tons cotton seed, at . . . . . . . . . . . . . . . . . 960 00
Total . . . . . . . . . . . . . . . . . . . . .. . . . . . . . $1,320 00
It is fair to presume that whoever entered those items on the inven~
tory had sufficient reason (physical evidence) of their existence. The
absence of any explanations for removal of the ﬁrst page of this in-
ventory, or for the elimination of these three items, leaves the subject
open for explanation. The record of sales from this farm occurring
after this inventory does not indicate that these goods were sold, unless
they were included along with other goods received and sold from the
crop of the following year.
A concrete example _of inflation of values on inventories appears in
the item of a small railroad reported to have been 5.2 miles in length
extending from Otey to Bouncy, Texas (011 the Ramsey Farm). The
record shows that this road was built in 1913 at an expenditure of
$16,365.22; but an entry appears under date of. February 9, 1914, for
steel. rails. $591.50, and other entries in December, 1914, amounting to
$10,585.45, for materials and convict labor, bringing the total cost of
this road to $27,542.17. However correct the book accounts may be.
the valuation of this railroad in the inventories of the Ramsey Farm
under dates of December 31,. 1914, and 1915, is $54,268.91, an increase
over the book records for those years of $26,726.74. The floods that
came after the road was completed are said to have damaged this rail-
road so as to put it out of commission, in which state it is said to be
at the present time.
The writer provided the present Commissioners of the Penitentiary
System with a form by which the inventories were to be taken at the
THE STATE PRISON SYsTEM. 33'?
close of 1917, so as to minimize the office work and also provide more
information and correct the faults found in previous inventories. This
form was to be accompanied by a set of instructions which would have
simpliﬁed the work of taking the inventories. The Commissioners are
reported to have acted negatively on these proffered services.
TECHNICAL DISCUSSION OF ECONOMIC AND ACCOUNTING INCONSISTENCIES,
AND ERRORS OF OMISSION, COMMISSION, AND PRINCIPLE
NOTED IN THIS AUDIT.
Subject 1. Incompetent Bookkeeping in 1915 General Journal and
Ledger.
On July 1, 1915, the Penitentiary Commissioners employed W. L.
Baird in capacity of bookkeeper for the System. The records in the
journal book and general ledger accounts during his activities in that
capacity exhibit most shameful incompetence on his part of the work.
When the present bookkeeper succeeded Mr. Baird early in 1916, he
reports having found the accounts in the general ledger to have been
out of balance and in general bad order. The work of re-establishing
the equilibrium of the generalledger accounts shows to», have been in-
expertly done, and this present audit was made trebly the more difficult
in procedure in order to prove out the corrections, many of which had
been made in lead pencil and by other expedients carelessly employed.
Following these corrections the general ledger entries in the last two
or three months of 1915 have been made in lead pencil and so remained
as your auditor closed that book at the close of his work in Huntsville.
The original entries in journal book, pages 341-'1- to 389, may be fairly
described generally that a school boy’s slate placed beside them in com-
parison would be a thing of beauty and much of the same order is to
be reported. of the general ledger accounts of that year, which disclose
eliminations by lead pencil or ink lines drawn hastily through entries,
frequent use of acid ink erasing fluid, alteration of ﬁgures and imper-
fect additions, and ‘entries without seeming logic or back references.
The work of the present bookkeeper, who succeeded Bookkeeper Baird
is a vast improvement, in that the records and accounts are more neatly
inscribed; however, the urgency for a change of accounting plan along
the lines set forth elsewhere in this report remains unchanged.
Subject 2. Annual Report December 81, 1918, Affected by Subsequent
. Entries to Ledger.
In checking the report as at December 31, 1913, to the general
ledger there were found items that did not come into reconcilement.
The ledger balance' of “Individual Accounts” was found not to be cor-
reetly stated on the balance sheet and schedules of analysis in support,
indicated below as follows:
Showing discrepancy between ledger balance of account “Individual
388 THE STATE Person SYsTEM.
Ledger Accounts” as at December 31, 1913, and the amount of same
as reported in the Huey report of that date.
Total accounts payable, report, pages 5 and 43 . . . . . . . . ..$389,075 09
Less total accounts receivable, report, pages 5 and 15... 254,146 18
Less Arcola Sugar Mills Co. account, report, $134,928 91
page 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 97,587 11
Less amount shown above as overstated in
balance sheet‘ . . . . . . . . . . . . . . . . . . . . . . . .. 500 00
s 97,087 11 939%
Report ﬁgure after correction of $500
item (gives credit balance) . . . . . .. EB 37,841 80'
Compare ledger balance December 31, 1913,
“Individual Ledger Accounts” . . . . . . . . ..$ 34,896 65
Plus——credit entry on journal, 73—May 21,
1914, allowance to Arcola Co. for 1913

land rent . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,000 00
Total ledger . . . . . . . . . . . . . . . . . . . ..$ 39,896 65 '
Total report . . . . . . . . . . . . . . . . . . . . . . . . . .. 37,841 80
Understated in balance sheet . . . . . ..$ 2,054 85
Also, the account of the Arcola. Sugar Mills as set up in the balance
sheet does not match up to the ledger account, as shown by the fol-
lowing analysis: ‘
Arcola Sugar Mills Co. account:
Dec. 31, 1913—Ledger debit footing . . . . . . . . . . . . . . . . . . $154,642 84
Dec. 31, 1913—Ledger credit footing‘ . . . . . . . . . . . . . . . . . . . 52,555 73'
_ $102,087 11.
Less credit entry for 1913 rent entered in ledger under date
May 21, 1914 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,000 00'
$ 97,087 11
This account is exhibited as a separate item in the balance _
sheet of Dec. 31, 1913, as . . . . . . . . . . . . . . . . . . . . . . . . . .. 97,587 11
Overstated in the balance sheet as account record. . .$ 500 00
The fact that original entries representing transactions that occurred
many years before are noted in great frequency in the accounting
records for the year 1914, makes it plain that at no time prior to 1914
was a correct statement of the affairs of the System obtained. As an
example (refer to cash book No. 4, page 235) under date September 1,
1914, appears an item of cash disbursed through voucher No. 4, $147.19..
THE STATE Parson SYSTEM. . 339
I
The explanation written to support this disbursement of cash is, that
“J. G. Bowden is to be paid this amount in settlement of a horse and
saddle stolen from him by a convict in 1908.” An examination of the
items debited to-the loss and gain account in 1914 shows that many
of them aﬁeet the surplus account as of previous years and particularly
as at January 1, 1914.
Subject 3. Assets Debiterl to Proﬁt and Loss ll’ithoni Explanation I
for Cause.
On page 250, journal book “0,” is an entry whereby notes receivable
amounting to $24,482.93 are written out of the assets. With the excep-
tion of $817.66, this entry eliminates from the assets all of the notes
receivable exhibited in the balance sheet of the report as at December 81,
1913, amounting to $25,300.59. This journal entry recites authority
by action of the Board of Prison Commissioners. Reference to page
271 of the Book of Minutes for 1913-1914 shows action on this subject
verbatim as follows: “The following communications from John M.
Moore being duly considered, it was ordered that the recommendations-
therein contained be approved and ordered complied with, viz:
“Huntsville, December 12, 1914.
Honorable Board of Prison Commissioners, Building.
GENTLEMEN: Appearing on the books of the Prison System Decem-
ber 31, 1913, are the following notes which appear of doubtful value.
I suggest they be charged to proﬁt and loss, and be posted to sus-
pense, and that the bookkeeper be instructed in making his entry to
locate the year of the original transaction, and set same up in his entry
as against the year when original sale was made on which the loss occurs.
“People’s House Furn. Co. . . . .- . . . . . . . . . . . . . . . . . . . . . . . .$ 500 00
People’s House Furn. Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,508 '72 '
H. S. Dew and Bro . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,277 46'
H. S. Dew and Bro . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,277 45
C. W. Nugent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 194 84
J. Simms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 312 23‘
J. D. Simms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31.2 23
Centerville Mere Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 146 '75
S. C. Branch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 100 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$24,629 68‘
Respectfully submitted,
(Signed) JNo. M. Moons,
Auditor, Prison System.”
The journal entry noted in the beginning of the text of this subjectv
indicates that the analysis made by the bookkeeper showed these notes
receivable to have bearing on transactions as follows:
340 . THE STATE PEIsoN SYSTEM.
Year 1900 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 3,008 72
Year 1.910 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 21,279 37
Year 1911 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 194 84
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $24,482 93
This total does not agree with the total authorized. . . 24,629 68
The difference being less . . . . . . . . . . . . . . . . . . ..$ 146 75 "
which is the amount of debt of the Centerville Mercantile Company,
which the report of December 31, 1913, lists in the schedule of bills
receivable (page 7) as bearing date of April 1, 1913, and due September
1, 1913. Therefore, the above quoted recommendation by Auditor
Moore contained this item, which, at the time the recommendation was
made, was but one year and two months past due, and not outlawed by
statute; in fact, none of the above notes were outlawed for the reason
that that Texas statute is not operative against debts owing this Prison
System.
Auditor Moore’s letter simply states that these notes appear of doubt-
ful value. If, at that time these debtors were in or past bankruptcy
proceedings, the notes would not have been of “doubtful” value, they
would have been worthless. Therefore, further explanation as to this
elimination of assets from the books should be made.
Subject .4. Assets that Appear to H are Become Lost of Record.
In journal book “0”, pages 165 to 169, inclusive, under date of
September 19, 1914, are entries whereby debtor’s accounts amounting
to $1009.20 are entered into the “Suspense” account. These accounts
appear to have been on the books kept at the Rusk prison, and when
the system of bookkeeping at Rusk was discontinued these accounts
were not brought over into the general books of the System. This is
supported by the fact that none of the accounts which go to make up
the aggregate $1009.20~ is found reported in the list of assets shown
on the report as at December 31, 1913. The omission of these accounts
from the assets is another example evidencing the fact that the annual
‘statements rendered for 1913 and prior years could not have been correct.
Subject 5. Changes to Annual Statement 1913, and Errors Found in
Statements at‘ Close- of 1914 and 1915.
The annual statements for the years 1913, 1914 and 1915 were found
to contain errors in ﬁgures as follows: .
The Report December 31, 1913.
The amount shown as surplus in report December 31, 1913, is sub—
ject to entries booked in 21913 which properly affect the ﬁnal show—
ings of the years 1910, 1911., 1912 and 1913, as follows:
Credit to surplus account for proﬁts 1911. taken in 1913. .$ 82,602 50
Credit to surplus account for proﬁts '1912 taken in 1913. . 60,238 52

s 142,841 02
THE STATE PRISON SYsTEM. 341
Debit to surplus account losses 1910 and
prior years, entered in 1913 . . . . . . . . . ..$ 44,971 97
Debit to surplus account losses 1913 not
set up in 1913 report . . . . . . . . . . . . . . .. 75,623 29
$120,595'26 120,595 26
Net total credit that should be added to surplus account
December 31, 1913 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 22,245 76
Add surplus account shown on balance sheet, 1913, re-
port (page 5) . . . ._ . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . 83,328 52

_ s 105,574. as
Add the amount of “Capital” shown on same report
(same page) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,140,805 41

Corrected amount of surplus account as at Dec. 31, 1913. .$3,246,37 9 69
To obtain the balance of surplus account as at close of
1913, used in the present report, deduct the total net
credit which has been set up in the analysis shown on
Schedule 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22,245 76

$3,224,133 93

The Report December 31, 1914.
Report, page 1. Assets. “Cash on hand and in banks, $33,773.36,”
should read $33,774.06. I
“Accounts. receivable, $122,809.87,” should read $122,810.12.
Liabilities. “Accounts payable, $300,433.50,” should read $300,434.45.
“Total liabilities, $5,389,591.71,” should read $5,389,592.66.
Report, page 2. Losses. “T. W. House Farm, operating, $12,076,”
should read $12,976. , ‘
“Blacksmith shop, operating, $932.59,” should read $933.59. ‘
Report, page 3. Proﬁts. “Tyler road district, $432.06,” should read
$452.06.
Report, page 6. “Freight, $40.18,” should read $401.18.
The Report December 31, 1915.
In the proﬁt and loss statement. Loss. “Huntsville prison, $16,-
656.28,” should _read $16,766.28.
“Adjustments, etc., 1915 operations, $9846.05,” should read $9734.68.
Gain. “Camp Bradshaw, $1663,” should read $1661.63. '
In the balance sheet. Liabilities. “Bills payable incurred during the
year 1915, $358,994.54,” should read $358,994.34.
“Accounts payable prior to January 1, 1915, $58,729.34,” should read
$58,729.54. -
342 THE STATE PRISON SYsTEM.
Subject 6. Examples of Faaltg/ ‘Bookkeeping and Reasons Given for
Condemnation.
Poor bookkeeping, as well as questionable values used in the inven-
tories aﬁecting the ledger records for the year 1914, are foundations
for reporting the ‘unworthiness of the statements deduced therefrom.
An example indicating one of the many objections noted in the book-
keeping is found in the ledger account “Dairy Stock and Equipment”
(ledger “O,” page 1.4). On January 1, 1914, this account was opened
with a debit item representing the inventory value of the live stock
and so forth; during the year entries were made debiting the account
with costs of stock increases and crediting it with sales of stock. Also
credited to this account are the items- representing revenues earned
through the year from rental of cows to prison employes. The danger
arising from carrying a ledger account in this mixed assortment of
entries is thoroughly exposed in this account for the following reasons:
The items of credit representing parting of possession of cows by
sale generally contain an element of (either) loss or gain in each
transaction; through the year it would be better practice to directly
book this to a loss and gain account.
Under the present practice the asset worth of the items represented
in this account, as Well, also, as the proﬁt or loss from operation, cannot
be determined until the physical inventory is taken at the end of the year.
. The Account as It Is.

. Debits.
Inventory at beginning“- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$2,718 14
Asset increases during the year . . . . . . . . . . . . . . . . . . . . . 1,087 67
Amount carried to loss and gain account at close of year. . . . 53 30
$3,859 11
- ( Credits.
- Mixed credits throughout the year . . . . . . . . . . . . . . . . . . . . $1,289 46
Inventory at close of year . . . . . . . . . . . . . . . . . . . . . . . . . . . '. . . . ‘2,569 65
$3,859 11
The Account as It Should Be. 6
Debits.
Inventory at beginning . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . $2,718 14
Asset increased during the year . . . . . . . . . . . . . . . . . . . . . . . .. 1,087 67
$3,805 81
THE STATE Parson SYSTEM. 343
I Credits.
Stock sold during the year (containing sales losses or gains) . .$ '7 60 99
Inventory at close of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,569 65
I - $3,330 64
Asset values lost . . . . . . . . . . . . . . . . . . . . . . . . . ..' . . . . . . . . . . .. 4'75 1'?’
$3,805 81
which is explained by entries to this account from sales. . . . .$ 528 47
Less asset values lost, as shown above . . . . . . . . . . . . . . . . . . . .. 475 17
-$ 53 30
which is the ledger entry amount of credit carried to the loss and gain
account. .
' ' “Criminal Record Cﬂice” Account.
The account “Criminal Record Ofﬁce” (ledger “0”, page 96), incor-
rectly states at closing of the year 1914 the true amount of operating
loss that was carried to the loss and gain account, and equally so, the
values of the inventory at closing are inﬂated.
During the year the items debited to this account, such as costs of
telegrams, telephones, postage and salaries (little of which would have
a residual value for purposes of inventory at close of the year)
aggregate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$2,025 '75
The inventory at beginning of the year is entered.$3,606 45
The “Purchases,” not speciﬁed as expense items,
aggregate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 360 57
Therefore, the highest value that can be
logically given the inventory at close of
the year is . . . . . . . . . . . . . . . . . . . . . . . . ..$3,967 02
The charge to loss and gain account at close of
the year is . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 968 1'7
The account is credited with inventory at close
of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,024 60

Amount of understated loss and overstated
Inventory . . . . . . . .I . . . . . . . . . . . . . . . .$1,057 58 $1,057 58

The inventory inv the present subject was not found for purposes of
this audit.
Timber Account.
Another example indicating one of the fallacious practices in this
bookkeeping is found in the general ledger account, “Timber Account,”
ledger “O”, folio 388.
344 THE STATE PRISON SYsTEM.
The record here shows that in April, 1914, this property was
acquired at a cost of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$5,000 00
During '1914 other costs written against the account aggregate 236 70
Making the total cost of the property as at Dec. 31,
1914 . . . . . . . .~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$5,236 70
The inventory value at the close of 1914 was written at. . . . . 4,647 72
Leaving an amount which expresses depletion in 1914. .$ 588 98
On the other hand the account has been given a credit as
being a gain of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,915 22
Which is the total amount credited to this account in
1914 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,504 20
The objections to this style of accounting may be stated as follows:
1. Primarily, this is an asset account and no credits should be en-
tered into it except those representing depletion through removal or
destruction of timber, ﬁgured at purchase cost of the timber.
2. At no time during the current year does this account show on its
face the asset worth of the standing timber.
3. Unless the inventory taken at the close of each year is based
upon exactly the same scale of valuations as were used in former years,
this account will increase in value proportionately with the growth of
the timber (assuming none has been removed). In such instances the
appreciated value enters the loss and gain account as a proﬁt in the
year in which the inventory is taken, although that proﬁt is not truly
manifested until the timber shall have been cut down and hauled away.
Lease Acooun ts.
The general ledger (ledger “0”) accounts maintained for the oper-
ations of the lease farms in 1914 do not state the gross earnings from
crops, which practice is incorrect. The entries show that but three-
quarters of crop earnings are credited, and the other quarter is passed
to the credit of the lessor’s account, according to the terms of the lease.
The proper procedure (under present system of accounts) would have
been to credit the farm operating account with the full crop returns
and debit it back with the lease expenditure. As these accounts now
stand this latter factor of cost is not shown in the accounts.
The fundamental purpose of accounting is to have the books of
accounts reflect the transactions fully; short cuts in the work are not
commendable when this purpose is not fully met.'
In the 1914 general ledger “O” the account “General Appropriation”
(page 7) is an offsetting account to the account “Receipts and Disburse-
ments” (page 5). Each of these accounts is operated so as to exactly
offset the other at the monthly closings. This produces the result that
excludes the cash account from the general ledger and leaves these two
accounts without importance and‘ imposes unnecessary work for their
maintenance. In the sense in which the titles of these accounts are
THE STATE Pnrsox SYSTEM. 345
used they both are misnomers ; “Receipts and Disbursements” can mean
receipt and disbursement of merchandise or any tangible thing, whereas
the entries into this account are conﬁned only to cash monthly totals.
The term “Cash” would be a more logical heading for this account.
The term used for the other account, “General Appropriation,” is mis-
leading, as it conveys the idea of cash appropriations made by the State
Treasurer to the Prison System; whereas this account contains the
monthly totals of cash receipts from all sources, and cash disbursements
of varied character. The balance of this account produced at the close
of each month (when the cash book shows a balance on hand), makes
the balance of cash on hand appear as a liability or a gain, neither being
true; it is this falsity that offsets the asset showing of the cash on
hand at same periods indicated in the contra account “Receipts and
Disbursement-s.” These two accounts should be’ eliminated from this
bookkeeping and in their place an account titled “Cash” should be set
up. The entries to this latter account should be brought directly from .
the cash book and not through means of a journal entry, as heretofore.
The absence of any reserve account set up to provide for the dim-
inution of assets through the usual causes of depreciation, obsolescence
and so forth; and further, the lack of any deﬁned or systematic plan
whereby these losses are brought into the accounting so that the in-
vested capital would be carried on the books without impairment or
deception because of erroneous methods of pricing inventories or by
wilful inﬂation and other erroneous methods and practices, is condemned.
Subject 7. Mtstreatrnent ofv Inventory and Accounting for Lire Stock.
Probably no other farm product is subject to as varied ﬂuctuations
as live stock. This is brought about by natural causes technically
termed “I-[erd Decrease and Increase”; those factors plus the ‘changes
that occur through purchase and sale, and use, and wear and tear,
and depreciation, cause this particular class of assets to be in an ever-
changing state of value.
Some of the large cattle concerns are known to inventory their stock
once a month, and in some instances not only count, but actually weigh,
the stock in order to determine present worth. Contrast that extreme
with the one employed by the system wherein the inventories of live
stock taken at the end of the year are ignored, and instead the natural
book values of the live stock accounts are brought down to commence
the history of those accounts for the next year. At the close of the
year 1914 the live stock inventories were withheld from the ledger
entirely. In the event that the actual count and value were greater
than the book value, the result of this withholding would be an under-
statement of these assets—a secret reserve in accounting parlance, which
would have left the subject open for abuses of a type that can be
readily discerned.
Another bad result that comes from this practice is, that the book
balances of the live stock accounts that have been used in place of in-
ventory values, do not, of course, correctly state facts. One example
346 THE STATE Parson SYsTEM.
on this point is sufficient. The Clemens Farm live stock account in
the year 1.914 (ledger “0”, page 33) shows that in the year there had
been purchased 79 head of mules at $232.47 per head, and that there
had been sold 29 head at $218.96, entailing a loss of $391.50. This
‘ loss is contained in the asset book balance brought down into the next
year, which increases the book worth of the 50 remaining head just
that amount, which is not the fact, as a loss is not a gain to the loser
at any time, in a financial sense. Also, in this ledger account is cred-
ited the disposal of 1.5 head of condemned mules at a total value of
$150, or $10 each. This price leaves remaining in the account as an
asset the difference between the value at which these 10 head were
entered into the account and the $150; which is false for the reason
that the mules have departed and no real value remains.
Further examples picked at random from the records on this subject
in the year 1915 illustrate the unreliability that attaches to statements
of operations deduced from the bookkeeping tending to indicate results
for that year. Two instances selected to show the book value used at
the close of 1915 to be in excess of the values shown on the inventories,
are:
Live stock, Ramsey Farm, book value used . . . . . . . . . . . . . . . $60,550 37
Live stock, Ramsey Farm, inventory value . . . . . . . . . . . . . . 42,797 50
Inflated book showing . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$17,752 87
Live stock, Clemens Farm, book value used . . . . . . . . . . . . . . $67,801 83
Live stock, Clemens Farm, inventory value . . . . . . . . . . . . . . . . 45,904 00
Inﬂated book showing . . . . . . . . . . . . . . . . . . .' . . . . . . . . . $21,897 83
These inﬁations have the effect of increasing the proﬁts shown for
these farms in 1915. Therefore, the asset values and the net results
shown at close of 1915 are not correctly stated in the amounts of in-
ﬂations shown above.
The two instances selected at random to show the opposite effect as
indicated in the foregoing are:
Live stock, Wynne Farm, inventory value . . . . . . . . . . . . . . ..$ 6,235 00
Live stock, Wynne Farm, book value used . . . . . . . .- . . . . . . . . 2,597 53
‘Understated value withheld from book accounts . . . . . . .$ 3,637 47
Live stock, Eastham Farm, inventory value . . . . . . . . . . . . . . $19,767 50
Live stock, Eastham Farm, book value used . . . . . . . . . . . J . . . 16,317 50
Understated value withheld from book accounts . . . . . . .$ 3,450 00
The effect of these secret reserves upon the results of operation of
these two farms in 1915, as well as the misstatement of asset values in .
the balance sheet at close of 1915 have the opposite results to these de-
scribed in the two instances preceding these in the present-subject.
THE STATE ParsonT SYSTEM. 347
Subject 8. Large Amount of Accounts Receivable Debitecl to Proﬁt and
Loss, Although Statute of Limitations Is N at Operative
Against Them.
Another example which supports the purposes of this chapter is found
in the present treatment of passing accounts- receivable that are con-
sidered of doubtful value, or else, worthless, out of the assets. '
The present process of accounting is as follows:
When a debtor’s account is to be removed from the liquid assets the
amount of that account is debited to loss and gain account, and credited
to accounts receivable ; and also another journal entry is set up debiting
“Suspense Ledger” and crediting “Reserve for Suspense.”
When a debtor’s account that previously has been given the above
treatment has been paid, the entry in the cash book, debits cash and
credits “Suspense Ledger Account”; and, also, a journal entry is set
up wherein “Reserve for Suspense” account is debited, and the “Loss
and Gain” account is credited. _
The above methods may be criticised upon the facts that the ‘entries
are not based on logical scientiﬁc accounting principles.
By the above process the accounts which are, in the year relegated
to the suspense ledger, enter as a charge against the income for that
year, when as a fact they may not have been losses that were incurred
through granting of credit to those bad creditors in that year.
.Also, this system necessitates duplicating entries in order to support
these two master suspense accounts, each of which o'ﬁsets the other,
whereof they have the character of memorandum accounts, which have
no logical place in a ﬁnancial ledger; and also that the so-called reserve
for suspense account is not in truth a reserve account. The aim to
keep alive a transient record of these accounts is commendable, but not
by the method used. '
Suggestion for remedy of the above conditions is as follows:
A reserve account should be set up, accumulated by monthly entries
as follows: ' _
“Cost of reserve for bad account losses, to reserve‘ for bad account
losses. Being one-fourth of 1 per cent of the sales for credit this
month, set aside for these possible losses.”
As accounts of debtors transpire to be worthless, the entry would be:
“Reserve for bad account losses, to accounts receivable. Account of
J . Jones considered worthless.”
In order to keep a separated and transient record of these accounts,
a book made on the order of a journal would be used, in which these
items, showing full data and references, would be set up as debit items.
At the annual closing of the books the account “Cost of Reserve for
Bad Account Losses” would receive same treatment as any other nom-
inal account operating against the income ‘account of that year, pro-
vided that the amount of this account was equal to, or not less than,
the losses sustained in the year. In other words, cost of the reserve,
348 THE STATE PRISON SYSTEM.
and the reserve account itself must not be less than the losses incurred,
else the purposes of these accounts would be but partly served.
When payment has come in for an account which has already been
passed in previous years to this account the cash should be debited and
the surplus account credited; if the account collected has been processed
into the reserve account in the current year, then the credit from the
cash book would be applied to the account “Cost of Reserve for Bad
Account Losses,” or else to an account especially earmarked as a rev-
enue account, which would be closed out at ‘the end of the year. At
time of the receipt of cash for such an account, the amount collected
would be credited in the “Bad or Doubtful Accounts Receivable” mem-
orandum book (noted above) on the line where the account in detail
as to total, dates and references has been ‘previously entered as a debit
item.
But a rule should prevail as to all location of debtors’ accounts
into the reserve account, wherein an account receivable is either bad
or not bad. If there is a possibility of collection, it is a candidate for
the “Doubtful” class which should not go into the reserve for suspense.
Subject 9. Inﬂated Boole Values of Farm Realty.
The book value of farm realty owned by the State in this System is
fallaciously inﬂated with items purporting to be costs of clearing wooded
lands in the process of preparing them for farm cultivation and pro-
ductivity.
In the ﬁrst place, the labor which has been used in that work is
free to the System and the enhancing values accruing therefrom cannot
be logically or accurately expressed as a proﬁt or increment to prop-
erty holdings until that proﬁt which is manifested through a sale of
the property transpires. The addition of a value for convict labor to
the actual purchase price of the land is an anticipation of proﬁt which
will never be realized as long as the property remains with present
ownership. _
Another objection to this inﬂation of values of realty is that the
effort of clearing the land of trees, or brush, or rocks, or what not, is
a prime cost necessary to productivity. If the cost of clearing the land
is an enhancement of property value, then equally so would be the cost
of the turn rows, or any other cost made obligatory for crop production.
Costs of clearing land are identical. with subsequent costs necessary to
keep it cleared so long as the land is used for crop production.
From an economic analysis the present treatment to which objection
is offered may be stated as absurd and incongruous. The following
hypothetical example will illustrate the point: A land owner sells
to the System his real estate upon which he places a value
per acre of, say . . . . . . . . . . . . . . . . . . . . . . . . .g . . . . . . . . . . . . . .$100 00
he has the timber cruised, and ﬁnds it has a value in wood per
acre of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
He sells to the System this land at the total value of . . . . . . ..$150 00
THE STATE ParsoxT SYsTEM. 349
per acre. Upon payment for same the property account in the general
ledger of the System shows the investment as an asset valued at (see
example) :
Property Account.

Debit. Credit.

acres wooded land.................. 3 150 00 .................. ..

In time, the System cuts all the wood from the land and sells it for
$200. It charged $100 for convict labor and $20 for tools used in the
clearing. The accounting in the System’s ledger would be as follows:


Property Account. Loss and Gain.
Debit. Credit. Debit. Credit.
acres wooded Sale of wood .......... .s 200 00
nd ...................... ..$ 150 00
Cost of clearing
valued ................. .. 120 00
s 270 00 X X s 200 00

But these accounts do not state the facts. There was sold for $200
wood which cost the System $50 as stated in its property account. The
proper accounting of these transactions would be as follows:

Property Account. Loss and Gain.
Debit. Credit. Debit. Credit.
acres of Value parted Labor_ cost of Gross proﬁt
wooded land $150 00 with m sale clearing land 8 —O 00 realized from
ofwood ...... ..$ 50 00 (as the labor sale ofwood $150 00
was performed
by convicts)
Other costs for
tools. ets..
clearing land....$ 20 00
$150 00 t- 50 00 s 20 00 $150 00


Examining the accounts stated in the examples, it will be seen that
the second stated property account shows the property to have a value
of $270 after the wood which had been paid for in the purchase at $50
has been denuded from the land and converted into cash at a proﬁt.
Absurdly, it remains at its original purchase price notwithstanding,
and furthermore, the cost of removing it (and selling it at a proﬁt) is
an additional factor of wealth added to present value. It must also be
remembered that this factor of wealth, $120, is again shown in the
assets, being a portion of the $200 cash return for the sale ofv the wood.
350 THE STATE Person SYsTEM.
So, according to that line of accounting, the land has increased in value
(convict labor at no cost determinable for present purposes), plus $120
(and $80 more) in cash.' -
The last stated property account states the facts and needs no further
exposition to show that the property has its value after being denuded
of the wood correctly stated at $100, which is the invested value.
Directing attention to. the loss and gain accounts stated in the ex-
amples: The ﬁrst one is incorrect for the reason that the gain realized‘
in the sale of the wood was the selling price, less the actual values
parted with, which was the original price paid for the wood ($50),
‘ plus the cost of implements used ($20). Therefore, the net gain on
the wood transaction was $130. Therefore, in last analysis, the accounts
correctly stating facts are shown in last example:
The property at $100 and the net gain, $130, instead of the property
at $270 and the net gain $200.
Subject 10. Revenues Improperly l'Vithhelcl from the Accounting.
Revenues coming from earnings through industrial eﬁorts have not .
been entered into the bookkeeping records at the time they were realized.
The earned values for cotton and corn crops have not been entered into
the accounts until the same were either sold and the money on the sales
was in hand, or else, when the inventories were taken at the close of
business in the calendar year. In the cases of earnings by the “inside”
industries at Huntsville, they are not stated until the products were
either sold and invoiced, or else, when the inventories were taken at
the close of business in the calendar year. This procedure has distinct
faults whereby goods may become lost, strayed or stolen during the
period between acquisition and sale or inventory, and also, it with-
holds from the accounts the value of transient history as the year
progresses, making it necessary to depend upon inventories for ‘deter-
mination of proﬁts or losses, and these appear to be made up largely
by guess work and priced‘ on a basis not founded upon logical market
conditions in all. instances. The conditions outlined in the present sub-
ject can be remedied by a change in the accounting methods, which
would include a general stores keeper and the correlative records of
his ofﬁce. -
On page 285 of C. B. 4 the receipts show a group of items that
aggregate $207.90, which were collections made for income from the
dairy, prison and supplies sold in Huntsville in September, 1914. These
entries appear under date of December 7, 1914, indicating that this
cash was withheld from the books from September to December.
All cash received into the various departments at Huntsville should
be turned over to the general office on the day collected. And the-
general ofﬁce cashier should balance his cash daily and keep a record
of same which could at any future time be found to be in harmony with-
his bank transactions.
THE STATE Pnrsox SYSTEM. 351
.I Subject 1]. Payrolls Past Due Remain Unpaid for Months in Order
to Pay Creditors.
" "-22
The regular payrolls for the month of August, 1914, were not paid
until October 17, 1914 (see C. B. No. 4, page 262), indicating that the
unusually large amount paid in the month of September, 1914, to cred-
itors ($230,058.01) left the current funds of the Commission depleted
so as to enforce this condition. And the payrolls for September (see
C. B., page 285) and October (see C. B., page 288) were paid in the
month of December, 1.914. The cash book records show (C. B., page
267) that at the close of October, 1914, there was on hand $14,494.27;
and that at the close of November, 1914, there was $92,650.25 cash on
hand. Of this latter amount a part was in the form of warrants issued
‘to the Penitentiary System by the State Treasurer. The cash book
records for December, 1914, show that there was paid out in December
about $79,000, which must have been warrants that were on hand and
included in the total shown as cash on hand November 30, 191.4,
$92,650.25. Deducting now the $79,000 from this last ﬁgure, $13,650
in round ﬁgures was about the amount on hand in cash at the close of
November, 1914. The aggregate of the September payrolls was about
$17,000, and the total of the October payrolls was $16,000. Therelwas
enough funds in actual cash. on hand at the close of October and Novem-
ber to have permitted payment of substantial pro rata amounts of these
payrolls rather than to have caused inconvenience to the employes whose
claims for labor render/red are, by law, considered in the preferred class.
Subject 1:2.- Lony Term Indebtedness of the System Not Properly Ac-
counted, or Treated with Economic Justice as Affecting
Future Periods.
The absence of a. reserve account set up' for the purpose of taking
care of the yearly amortization of principal of the bonded and other
long term, debts of the System is condemned. These debts, under‘
present treatment, will impose the fullness of their obligations upon
the histories of the years in which the debts are liquidated. This
method serves those maturity years unjustly, for the reason that the
prior periods received the beneﬁts (if any) that resulted from the re-
turns to the System by the creation of the obligations. If these latter
conditions do not obtain so as to lend color to this viewpoint, the need
for the suggested .reserve account is none the less removed, for the
reason that it would be good economic business practice to provide for
the payments of these debts out of the incomes of the years throughout
the, debt period rather than have the effect of payment fall upon the
years of maturity, or of payment, as the case may be. The installation
of this reserve account is in keeping with practices followed by munici-
palities and institutions of large magnitude having much to do with
such plans of ﬁnancial management. In this and other States the laws
352 THE STATE PRISON SYSTEM.
require such reserves for municipal indebtedness, and require, further,
the procedure of funding the account. ,
The present (December, 191.7 ) long term indebtedness of the Peni-
tentiary System is as follows:
10—$10,000.. State Railroad bonds, issued August 15,
1.909, due each year serially from 1920 to 1929, each in-
clusive, bearing interest at 5 per cent per annum . . . . . . $100,000 00
Patterson land notes, issued in 1914, due in 1925, hearing
interest at 6 per cent per annum . . . . . . . . . . . . . . . . . . .. 70,409 78
Eastham land notes, issued in 1916, due in 1.927, bearing _
interest at 6 per. cent per annum . . . . . . . . . . . . . . . . . . . . . 350,000 00
Ferguson land notes, issued in 1916, due in 1927, bearing
interest at 6 per cent per annum . . . . . . . . . . . . . . . . . . .. 100,000 00
Shaw land notes, issued in 1916, due in 1928, bearing in-
terest at 6 per cent per annum . . . . . . . . . . . . . . . . . . . . .. 88,600 00
Shaw (Glass place) land notes, issued in 1916, due in 1928,
bearing interest at 6 per cent per annum . . . . . . . . . . . . . . 24,482 50
Total . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . .sraaaee as
STATE TAx BOARD AND TAX COMMISSIONER. 353 -
STATE TAX BOARD AND TAX COMMISSIONER.
REPORT OF SUBCOMMITTEE NO. 6.
Hon. Eel. Westbrook, Chairman, Senate Central Investigating Commit-
tee, and Hon. W. M. Fly, Chairman, Central Emecutii‘e Committee of
the House: '
We, your Subcommittee No. 6, to whom was referred the State Tax
Board and the Tax Commissioner for investigation and examination,
have performed that work, and submit this report of our ﬁndings and
recommendations, together with the testimony of the witnesses called
by your Committee.
The State Tax Board and the office of the Tax Commissioner were
created. by Chapter 4, Title 126, Revised Civil Statutes, 1911. Article
7407 of Chapter 4 is as follows: ‘
“State Tax Board, of Whom Composed; Tax Commissioner,
Appointment 0f.——There is hereby created a State Tax Board, which
shall be composed of the Comptroller of Public Accounts, the
Secretary of State, and a third‘ member, to be known as Tax Com-
,missioner of the State of Texas. Except as herein otherwise pro}
vided such Tax Commissioner shall be appointed by the Governor
in accordance with and subject to the provisions of Section 12 of
Article 4 of the Constitution of Texas, and shall hold his oﬁce
for two years and until his successor shall be appointed and qual-
iﬁed, and shall receive an annual salary of two thousand ﬁve hun—
dred dollars, in equal installments payable at- the end of each
' month.- A majority of said board shall constitute a quorum to
do business. A record of the proceedings of said board shall be
kept at the State Capitol, and shall be open to the inspection of
the public.” - ‘
DUTIES OF BOARD.
The duties of the State Tax Board as prescribed by Article 7410
are as followsi
“It shall be the duty of said Tax Board:
“(a) To make Such rules and regulations as said board shall
deem proper with respect to its own meetings and procedure, and
to effectually carry out the purposes for which said board 'is con-
Stituted.
“(b) To examine all books, papers and accounts and to inter-
rogate under oath, or otherwise, any and all persons whom said
board, or any member thereof, may desire to examine for the pur-
pose of obtaining or acquiring any and all information that may
in any manner aid in Securing a compliance with any tax law or
revenue law of this State by any and all persons, companies, cor-
porations or associations liable to taxation or to pay any license
fee under any law of this State, which is now in force, or which
may hereafter be enacted. ‘
“(c) To make diligent investigation and inquiry concerning
the revenue laws and systems of other States and countries, so
354 STATE TAx BOARD AND TAX COMMISSIONER.
far as the same are made known by published reports, or statis-
tics, or can be ascertained by correspondence with ofﬁcers thereof;
and, with the aid of information thus or otherwise obtained, to-
gether with experience and observation of the operation of the laws
of this State to recommend to the Legislature at each regular ses-
sion thereof such amendments, changes or modiﬁcations of the
laws of this State, and such additional laws as may to said board,
or any member thereof, seem necessary or proper to remedy in-
justice or irregularity in taxation, and to facilitate the assessment
of taxes and collection of public revenues.
“(d) To report to the Legislature, at each regular session
thereof, the whole amount of State revenues collected in this
State for all purposes, and the sources thereof, the'amount of such
revenues which may be lost to the State through failure to make~
collection and the cause of such losses, a summary of the proceed-
ings of said board since the date of its last report, and such other‘
matters concerning the public revenues as said board or any mem-
ber thereof, may deem to be of public interest.”
HAS NOT RESPONDED TO LAW.
Your Committee concludes from the reading of the above article that
the Legislature had in mind the creation of this board, making of it,
in addition to ascertaining and certifying the intangible I asset values
of the properties named in Article 7414 of this chapter, a useful agency
in the State Government for handling the revenues of the State. Your
Committee ﬁnds the board has not responded to the demands of this law.
It has not taken hold of the work of supervising the tax and revenue
laws of the State. The Tax Commissioner has each year compiled and
distributed a report, dealing in a limited wayv with the tax laws and
revenue of the State.
Article 7411 of this chapter is as follows:
“Said Tax Board, or any member thereof, or the State Revenue
Agent under the direction of said board or of the Governor of
Texas, shall, at least once in each year, visit such counties of the
State as said board, or the said Governor, may direct, for the pur-
pose of investigating into and aiding in the enforcement of all
revenue laws of this State, and especially those concerning the
rendition, assessment and collection of taxes.”
Your Committee ﬁnds that the board has not taken advantage of
this Act to investigate or enforce the revenue laws of the State, not-
withstanding the fact that there are many thousands of dollars due the
State from delinquent taxpayers. The evidence taken in this investi-
gation shows that the Governor has not taken advantage of this statute
by calling upon the Revenue Agent to assist in the enforcement of.
the tax laws or to‘ assist in the collection of delinquent taxes due the
State.
STATE TAx BOARD AND TAx CoMMIssIoNER. 355
INTANGIBLE ASSETS TAX.
Articles 7414 to 7426, inclusive, deal with the levying and collecting
of the tax on intangible assets of the properties named in Article 7414.
Your Committee believes the board has administered this law in a
very efficient and satisfactory manner.
Your Committee has gone into the details of the operation of this
law with your Tax Commissioner, the Comptroller and the chief clerk
in the Comptroller’s Department, who serves on the board in the
absence of the Comptroller. The present Secretary of State having
recently come into ofﬁce and not having served on the board we did
not discuss this matter with him. '
RECOMMENDATIONS.
Your Committee believes it would be to the best interest of the State
to abolish the State Tax Board, and we recommend its abolishment,
conferring the duties now required of that board on the Railroad Com-
mission of Texas and the Comptroller of Public Accounts, as follows:
The Railroad Commission shall calculate and determine the intan-
gible asset values of those properties named. in Article 7414, apportion
to the several counties of the State the amounts shown to be due such
county and certify such lists to the Comptroller of Public Accounts.
The Comptroller of Public Accounts, upon the receipt of such certiﬁed
lists from the Railroad Commission, shall at once certify to the tax
assessor of such county the intangible asset values shown to be due
such county, in a like manner as is now required of him in certifying
the values of rolling stock of railway companies.
From the testimony of a Railroad Commissioner and the engineer
in that department we ﬁnd that they can do the work now required
of the Tax Board, which we recommend be placed on them, with the
office force now in that department, and without additional expense
now required to operate that department.
The Comptroller and his chief clerk stated to your Committee that
the work we recommend be transferred to that department, which is
now required of the Tax Board, can be performed by the Comptroller’s
Department without additional clerical help or expense, other than
stamps, stationery and printing.
We believe the Railroad Commission of Texas to be the logical cle—
partment of'this State to calculate and determine the intangible asset
values of railway companies, in view of the fact that they are informed
as to all the elements that go into making up the values of all the
properties of railway companies. In the work of either making and
passing upon proposals of stock and bond issues by the Railroad Com—
mission, they necessarily have ﬁrst hand information as to the true
physical values of all railway companies of the State. This together
with their knowledge of all of the elements that ‘go into making up
intangible asset values of railway companies, ﬁts them for this work,
356 STATE TAx BoARn AND TAx CoMMIssIoNEE.
as well as the work of ascertaining intangible values of other properties
named in Article 7414.
The Comptroller is required by law to certify the values of the
rolling stock of the railway companies of Texas to the tax assessors of
the several counties of the State through which. the railway passes or
touches, so this additional work of certifying the intangible asset values
is of a like nature and we believe should be performed by the Comp-
' troller’s Department.
Should your Committee approve this report and the Legislature
enact a law, or laws, carrying into effect these renommendations, the
work now being performed by the Tax Board at a cost of $4844 for
the year 1917-1918 would be performed‘ by the Railroad Commission
of Texas and the Comptroller of Public Accounts without additional
expense to the State above the amount now required for the two de-
partments, save and except the cost of printing, postage and stationery,
which is $300, making a total saving of $4544.
Should the portion of the report just read be adopted we can see
no good reason for retaining the office of Tax Commissioner. We there-
fore recommend the abolishment of the office of Tax Commissioner. ~
Your Committee would further recommend that the furniture and~
ﬁxtures now in. the office of the Tax Commissioner be transferred to
the Railroad Commission and the Comptroller’s Department‘ for their
use in administering the intangible asset tax laws.
We desire here to direct the Committee’s attention to the report of
Mr. T. L. Coplin on the audit made of the State Tax Commissioner’s
ofﬁce. '
We will again touch upon the tax question in our general report.
Respectfully submitted,
(Signed) J. M. ALDERDICE,
Senate Chairman, Subcommittee N o. 6.
W. D. CoPE,
House Chairman, Subcommittee N o. 6.
HENRY SAcKETT,
Member Subcommittee No. 6.

AUDITOR’S REPORT.
Hon. W. D. Cope, House Oha'lrmam'ancl H on. J. M. Alclercltce, Senate
Chairman, Subcommittee N0. 6.
GENTLEMEN: After making an audit of all vouchers issued on be-
half of the Tax Commissioner from September 1, 1914, to August 31,
1917, covering three ﬁscal years, I am forced to invite your attention
to some matters which ought to be further explained.
I ﬁnd that on December 31, 1915, Miss Else Von Hagen, while
drawing a regular salary of $75 as stenographer for said department,
also drew a warrant for a like amount for extra services performed
during the month of December, 1915. In the absence of information,
STATE TAx BOARD AND TAx COMMISSIONER. 357
aside from the vouchers, it would Seem that the Service could have been
- performed without extra compensation, and, therefore, should not have
been paid out by the Commissioner; that on July 11, 1915, the Com—
missioner drew out of appropriation X-156, appropriated by the Legis—
lature for extra accountant help, the Sum of $5 to be used in purchasing
transportation to Houston. I do not pass on the necessity or impera-
tiveness of the trip, but feel it my duty to Say this item was not charge-
able to this appropriation, and should not have been used for that
purpose. _
It Seems that the Commissioner has increased the porter’s Salary
over the legislative appropriation, by allowing him compensation out
of another fund. This, it seems, is without authority, and Ought not
to have been done. I
Your attention is also. directed to the employment of an employe of
another department, who was on a regular salary at Such employe, to do
extra work in this department. In this connection your attention is
especially called to the employment of E. J. Martin, who was and is
now a regular employe of the Comptroller’s Department, and while
upon the payroll of Such department drew money from the State
through the Tax Commissioner for making the Commissioner’s annual
report. As it would be impossible, it Seems, for him-to perform a dual
Service at one and'the same time, it becomes a matter of ‘public con-
cern and should be further inquired into.
TRAVELING EXPENSES.
I further ﬁnd that the Legislature has never appropriated money
for traveling expenses for anyone connected with this department, yet
we are met with the fact that the Commissioner has taken trips to
Dallas, Fort Worth. Houston and San Antonio, and has also purchased
for his use two mileage books, and has paid for said trips, traveling
expenses, hotel bills, etc., incident thereto, and mileage books out of the.
contingent expense appropriation made for Said department. It may
_be that these trips were imperative and necessary to protect the State’S
interest, but I feel that the Commissioner should be permitted to ex-
plain the necessity of them.
TELEGRAPH AND TELEPHONE.
The telegraph and telephone tolls, or a major portion thereof, Seem
to be personal, and for that reason I have itemized them and pass
them to you without comment.
CRITICISM OF CERTAIN CHARGES.
The Commissioner has paid out of his appropriation Y-152 for
books and stationery, $50 for a partition. This should not have been
charged to this account, as the item is neither books nor stationery.
This charge should have been paid out of the contingent fund, and,
therefore, is an improper charge against this appropriation.
358 STATE TAx BOARD AND TAx C'oMMIssroNEE.
The same objection may be urged against the payment of $23 for
extra copy of the proceedings had in the I. & G. N. injunction suit.
This item was paid out of appropriation X-156 made for “Extra Help
Accountant,” instead of the contingent appropriation; certainly it was
not a proper charge against X-156, as it was not service performed in
the matter of accounting, and this rule 'was observed by the Com-
missioner when he purchased the ﬁrst copy of these proceedings amount-
ing to $73.85, as he approved and paid that claim out of appropriation
X-161 made for contingent expenses.
It will be observed that the Commissioner has approved and paid
out of appropriation X-160, made for books and stationery, $15 for
ten volumes, “State and Local Taxation,” and $5 for membership in
National Tax Association. If these items are proper charges they cer-
tainly do not belong to this appropriation, as neither would come within
the class for which the appropriation was made.
Another matter to which your attention is called is an item of $20,
approved and paid to Mrs. Else Mayer. This item is for a copy of
the “University Record,” and I am unable to harmonize the materiality
of this record with the interest of the State to this department. This
item was paid out of appropriation Y-153 for contingent expenses.
I ﬁnd other items of lesser moment, such as three night latches, two
or three dustpans, steel die, four zinc cuts,lput_ting up bookcases and
arranging books 3 city directory, etc. The Commissioner may be able
to explain the materiality of all these items, but in the absence of
other information, I call your attention to the items that you may
obtain the information which may seem proper.
I called on Mr. Bagby for his books and receipts, but was informed
that he kept no books and had no receipts for expenditures, and there-
fore, I am unable to give you a summary of his books and receipts.
STAMPS.
‘The vouchers on ﬁle in the Comptroller’s ofﬁce disclose that the Com-
missioner has purchased $425 in stamps during the period under in-
vestigation. If this postage had all been used in departmental busi-"
ness it would represent more than 21,000 letters, averaging about 23
letters for each working day. a - '
As the audit is itemized we submit the same for your consideration
without further comment.
Respectfully submitted,
(Signed) T. L. COPLIN,
- Auditor.
STATE TAX BOARD AND TAX COMMISSIONER.
359
Contingent Expenses, September 1, 1914, to August 31, 1915.
W-114, Appropriation $100.


Volplcher Date. Paid to—— Amount. Purpose Expended.
o.
4862 Oct. 15, 1914 A. L. Love . . . . . . . . . . . S 8 90 Railroad fare Dallas and return.
Oct. 15, 1914 A. L. Love . . . . . . . . . . . 9 75 Hotel bill.
Oct. 15, 1914 A. L. Love . . . . . . . . . . . 4 00 Sleeper.
Oct. 15, 1914A. L. Love . . . . . . . . . .. 8 90 Railroad fare Houston and re-
turn.
Oct. 15, 1914 A. L. Love . . . . . . . . . . . 3 75 Hotel bill.
Oct. 15, 1915 A. L. Love . . . . . . . . . . . 4 00 Sleeper.
8896 Oct. 12, 1914 A. L. Love . . . . . . . . . . . 25 Telephone.
Oct. 12, 1914 A. L. Love . . . . . . . . . . . 2 00 Box rent.
Nov. 4, 1914 A. L. Love . . . . . . . . . .1 . 75 Cleaning windows.
Nov. 24, 1914 A. L. Love . . . . . . . . . . . 50 Copy taxation—Washington.
Nov. 24, 1914 A. L. Love . . . . . . . . . . . 55 Copy taxation—Indiana.
Nov. 24, 1914 A. L. Love . . . . . . . . . . . 1 00 Copy taxation—Association.
Jan. 18, 1915 Underwood Typewriter
Co . . . . . . . . . . . . . . . 3 00 Rent. '
Jan. 18, 1915 Tobin’s Book Store. . . . 4 45 Railroad guides, etc.
Jan. 31, 1915 Bengener Bros. . .‘ . . . . . 1 50 Night latch.
Feb. 20, 1915 C. M. Miller . . . . . . . . .. 1 25 Sign.
Mar’. 31, 1915 A. P. Bagby . . . . . . . . . . 2 00 Box rent.
Apr1130, 1915 Jas. Ewing . . . . . . . . . . . 6 00 Porter—not a proper charge as
it is an increase of salary wlth-
out authority.
May 11, 1915 Jas. Ewing . . . . . . . . . . . 4 00 Porter.
April 30, 1915 Lone Star Ice Co . . . . . . 1 75 Ice.
Apr1122, 1915 R. A. Barbisch . . . . . . . . 5 00 Repairs. _ _
June 7, 1915 Jas. Ewing . . . . . . . . . . . 5 00 Porter—same objections.
July 15, 1915 Jas. Ewing . . . . . . . . . . . 3 00 Porter—same QbJQCtlOIlS.
July 14, 1915 A. P. Bag y . . . . . . . . . . 15 00 Advance on trip to Houston.
Tobin’s Book Store. . .. 1 30 (Account O. D. 10 cents—re-
funded amount due Com-
missioner Love, 45 cents.)
Feb. 27, 1915Willis Kelly........... 2 00
Mar. 8, 1915 Tobin’s Book Store. . . . 40
Total . . . . . . . . . . . . S 100 00


Postage, Express, Telegraph and Telephone, September 1, 1914, to August 31, 1915.
W-112, Appropriation $300.


Date. Paid to— Amount. Purpose Expended»
Sept 3, 1914 A. L. Love . . . . . . . . . . . . . . . . . . . . . .. 75 00 Stamps.
Nov 12, 1914 Southwestern Tel. and Tel. Co . . . . . . 65 Tolls.
Sept 10, 1914 Western Union Telegraph Co . . . . . . . 72 Tolls.
Sept 17, 1914 A. L. Love . . . . . . . . . . . . . . . . . . . . . . . 35 ()0 Stamps
Jan. 11, 1915 Southwestern Tel. and Tel. Co . . . . . . 4 00 Rent
Jan 11, 1915 Southwestern Tel. and Tel. Co . . . . . . 1 66 T01 .
Jan 31, 1915 American Express Co . . . . . . . . . . . . . . 37 Charges—Boston, Mass.
Feb. ID, 1915 Western Unlon Telegraph Co . . . . . . . 38 Tolls.
Feb 15, 1915 Southwestern Tel. and Tel. Co . . . . . . 4 00 Rent.
Mar. 15, 1915 Southwestern Tel. and Tel. Co . . . . . . 4 00 Rent. _
Mar. 26, 1915 Wells Fargo Express Co . . . . . . . . . . . . 1 20 Charges—Raleigh, N. C.
Mar‘. 31, 1915 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 100 00 Stamps. _
April 13, 1915 Western Union Telegraph Co . . . . . . . 1 16 Tolls, Gray V13 Naqosdoches
Paulus, Hallettsvllle.
July 3, 1915 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 2 00 BOX rent-
July 27, 1915 Western Union Telegraph Co . . . . . . . 2 06
July , 1915 Southwestern Tel. and Tel. C . . . . . . 12 00 Rent. _
July 27, 1915 Western Union Telegraph Co . . . . . . . 1 78 Tolls—Hulen, Cottmgham,
Houston, Schoenberg,
Yoakum, Arnold, San
Antonio.
Total . . . . . . . .. ; . . . .. . . . . . . . . .. l. 245 '98
Sept. 30, 1914 Southwestern Tel. and Tel. Co . . . . . . 13 75
Oct. 31, 1914 Southwestern Tel. and Tel. Co . . . . . . 4 00
Nov. 30, 1914 Southwestern Tel. and Tel. Co . . . . . . 4 00
J an._ 29, 1915 Southwestern Tel. and Tel Co . . . . . . 4 00
April 14, 1915 Southwestern Tel. and Tel C0 . . . . . . 4 00
Aug. , 1915 Southwestern Tel. and Tel Co . . . . . . 9 45
Aug. 11, 1915 A. P. Bagby' . . . . . . . . . . . . . . . . . . . . .. 10 00
Aug. 26, 1915 Southwestern Tel. and Tel. C0 . . . . . . 4 00
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . 82
Total . . . . . . . . . . . . . . . . . . . . . . . . 300 00


36%)
STATE T'Ax BOARD AND TAx C'oMMIssIoNEn.
Books and Stationery, September 1, 1914, to August 31, 1915.
W-113, Appropriation $50.


Date. Paid to— Amount. Purpose Expended.
Nov. 27, 1914 Tobin’s Book Store . . . . . . . . . . . . . . . . $ 11 38 Stationery.
Jan. 18, 1915 Tobin’s Book Store . . . . . . . . . . . . . . . . 1 62 Stationery.
Sept 1 , 1915 Tobin’s Book Store . . . . . . . . . . . . . . . . 1 68 Dust pan, broom, etc.
Oct. 1 , 1914 Voucher No. 3434 . . . . . . . . . . . . . . . . . 35 24
$ 49 92
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . 08
Total . . . . . . . . . . . . . . . . . .' . . . . . . $ 50 00
Extra Accountant Help, September 1, 1914, to August 31, 1915.
W-110—Appropriation $300.
Date. Paid to—— Amount. Purpose Expended.
Sept. 21, 1914 D F. Snyder . . . . . . . . . . . . . . . . . . . . . $ 10 00
Oct. 15, 1914 W. B. Bates . . . . . . . . . . . . . . . . . . . . . . 18 00
Nov. 28, 1914 W. B. Bates . . . . . . . . . . . . . . . . . . . . . . 22 00 .
Dec. 19, 1914 W. B. Bates . . . . . . . . . . . . . . . . . . . . .. 13 50
Dec. 31, 1914 Else von Hagen . . . . . . . . . . . . . . . . . . . 75 00 In addition to regular salary.
Jan. 22, 1915 Margaret Stiles . . . . . . . . . . . . . . . . . . . 33 00
April 5, 1915 W. R. Davie . . . . . . .‘ . . . . . . . . . . . . . . . 100 00
May 24, 1915 Jennie Brin . . . . . . . . . . . . . . . . . . . . . . . 1 50
May 24, 1915 Jessie Thurman . . . . . . . . . . . . . . . . . . . 2 00
June 5, 1915 C. S. Knobelsdorf . . . . . . . . . . . . . . . . . 8 0.0
June 23, 1915 Regina Smith . . . . . . . . . . . . . . . . . . . .. 12 00 _ '
July 11, 1915 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 5 00 Trip to Houston, not charge-
able to this appropriation.
Total . . . . . . . . . . . . . . . . . . . . . . . . $ 300 00
‘ September 1, 1915, to August 31, 1916.
X-156 Appropriation $300.
Date. Paid to— Amount. Purpose Expended.
Oct. 2, 1915 Jennie Dick . . . . . . . . . . . . . . . . . . . . .. $ 46 65
Nov 3, 1915 Stewart Francis . . . . . . . . . . . . . . . . . . . 10 00
Dec. 7, 1915 Stewart Francis. . ; . . . . . . . . . . . . . . . . 75 00
Dec. 27, 1915 E. J. Martin—On Comptroller’s rolls
as regular employe at thls date. . . . 125 00 _
Mar. 3, 4916 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 23 00 ExéraNcoSpytproceedmg I. &
. . u1 .
Aug. 12, 1915 Mabel Murphy . . . . . . . . . . . . . . . . . . . 20 00 Accountant.
s 299 65 '
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . .3
Total . . . . . . . . . . . . . . . . . . . . . . .. $ 300 00


STATE TAX BOARD AND TAX COMMISSIONER.
361
Postage, Erpress, Telegraph and Telephone, September 1,_1915, to August 31, 1916.
X-159, Appropriation $200.


Date, Paid to— Amount. Purpose Expended.
Sept. 30, 1915 Southwestern Tel. and Tel. Co . . . . . . $5 4 00 Rent.
Oct. 11 , 1915 Southwestern Tel. and Tel. C0 . . . . . . 4 00 Rent.
Oct. 6, 1915 Western Union Telegraph Co . . . . . . . 17 00 Tolls—Seeitemized statement
Sept. 8, 1915 Western Union Telegraph Co . . . . . . . 35 Tolls.
Oct. 28, 1915 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 2 51 Tolls.
Oct. 28, 1915 A. P. Ba by . . . . . . . . . . . . . . . . . . . . . . '75 00 Stamps.
Dec. 13, 1915 Western nion Telegraph Co . . . . . . . 50 Tolls.
Jan. 3, 1916 Western Union Telegraph Co . . . . . . . 5 55 Tolls.
Feb. 12, 1916 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 2o 00 Mileage book.
April 18, 1916 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 2 00 Box rent.
April 22 1916 Western nion Telegraph Co . . . . . . . 3 57 Tolls.
June 29, 1916 A. P. Ba b . . . . . . . . . . . . . . . . . .. ... 50 00 Stamps.
July 11 , 1916 Western nion Telegraph C0 . . . . . . . 2 05 Tolls.
Aug. 4, 1916 Western Union Telegraph CO . . . . . . . 37 Tolls.
July 27, 1916 Western Union Telegraph Co . . . . . . . 35
Jan. 11, 1917 Southwestern Tel. and Tel. Co . . . . . . 6 85
' $ 199 10
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . 90
Total . . . . . . . . . . . . . . . . . . . . . . .. $ 200 00
Books and Stationery,‘ September 1, 1915, to August 31, 1916.
X-160, Appropriation $150.
Date. Paid to—- Amount. Purpose Expended.
Sept. 15, 1915 Tobin’s Book Store . . . . . . . . . . . . . . . . $ 42 91 Stationery.
Nov. 1 , 1915 Tobin’s Book Store . . . . . . . . . . . . . . . . 9 00 Steel die.
Oct. 31 , 1915 Tobin’s Book Store . . . . . . . . . . . . . . . . 65 09 Stationery.
Oct. 28, 1915 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 15 00 10 Vol. State and Local Tax—
atlon $10.00, Membership
_ £15 aéiémal Tax Association
Jan. 19, 1916 Tobin’s Book Store . . . . . . . . . . . . . . . . 2 21 Adding-machine paper.
55 134 21
Balance . . . . . . . . . . . . . . . . . . . . . . 15 79
Total . . . . . . . . . . . . . . . . . . .. $ 150 00


Adding Machine, September 1, 1915, to August 31, 1916.
X-157, Appropriation $375.

Date.
Paid to—
Amount.
Purpose Expended.

Sept. 10. 1915
Burroughs Adding Machine Co. . . . .


$
375 00
Adding machine.

362 STATE TAx BOARD AND TAx CoMMIssroNER.


Contingent Expenses, September 1, 19515, to August 31, 1916.
X-161, Appropriation $150.
Date. Paid to— Amount. Purpose Expended.
Sept. 16, 1915 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 5 1 00 Bus.
Sept. 16, 1915 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 9 00 Railroad fare, 90 cents short
of regular fare.
$613311. 16, 1915 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 12 50 Hotel.
Sept. 16, 1915 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 13 00 Meals and extras.
Sept. 16, 1915 A. P. Bagby. . . .... . . . .. .. .. . . . ... 210Telephone tolls.
$ 37 60
July 14, 1915 Less advancement . . . . . . . . . . . . . . . . . 15 00
22 60
Amount unaccounted for. . . . . . . . . . . 90
Total . . . . . . . . . . . . . . . . . . . . . . . . $ 23.50 .
Oct. 1, 1915 Voss & Koock . . . . . . . . . . . . . . . . . . . . 3 20 Bowl, pitcher, cooler, etc.
Oct. 1, 1915 C. A. Dahlich . . . . . . . . . . . . . . . . . . . . . 5 00 Library table.
Oct. 18, 1915A. P.Ba .. 2 00Box rent.
Sept 5, 1915 Tobin’s 00k Store. . . . .. . . . . 5 75 Presentation cards.
Sept 5, 1915 Tobin’s Book Store. . . . .. .. . . . .. .. . 55 Dust pan.
Sept 16, 1915 Lone Star Ice Co . . . . . . . . . . . . . . . . . . 5 10 Ice.
Jan 4, 1916 Jas. Ewin . . . . . . . . . . . . . . . . . . . . . . . 4 00 Porter.
Nov 30, 1915 Bengener ros . . . . . . . . . . . . . . . . . . . . 1 75 Night latch (see voucher No.
16983,.Ian. 31, 1915).
Jan 14, 1916 A. P. Bagby. .. .. . .. .. ....~ .. ... 73 85 Copytproceedings, I. & G. N.
. - su1 .
Jan 8, 1916 A. P. Bagb . . . . . . . . . . . . . . . . . . . . . . 2 00 Box rent.
Jan 19, 1916 Lone Star ce Co . . . . . . . . . . . . . . . . . . 5 05 Ice.
Mar. 3, 1916 A. P. agby . . . . . . . . . . . . . . . . . . . . . . 8 00 Hotel bill, San Antonio.
Jan 8, 1916 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 2 00 Box rent.
Sept. 6, 1916 Lone Star Ice Co . . . . . .- . . . . . . . . . . . . 7 54 Ice.
$ 149 29
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . 71
Total . . . . . . . . . . . . . . . . . . . . . . .. $ 150 00
Books and Stationery, September 1, 1916, to August 31, 1917.
X-152, Appropriation $150.
Date Paid to-— Amount. Purpose Expended.
Sept. 11 , 1916 Tobin’s Book Store . . . . . . . . . . . . . . . . S 29,82 Stationery.
Oct. , 1916 Tobin’s Book Store . . . . . . . . . . . . . . . . 10 26 Stationery.
Jan. 11 , 1917 Calcasieu Lumber Co . . . . . . . . . . . . . . 50.00 Partition.
Mar. 28, 1917 C. A. Dahlich . . . . . . . . . . . . . . . . . . . .. 57 60 Book cases.
. 147 68
Balance . . . . . . . . . . . . . . . . . . . . . . . . .. 2 32
Total . . . . . . . . . . . . . . . . . . . . . . . . 3 150 00


STATE TAX BoARD AND TAX CoMMIssIoNER.
363
Postage, Express, Telegraph and Telephone, September 1, 1916, to August 31, 1917.
Y-151, Appropriation $200.


Date. Paid to—- Amount. Purpose Expended.
Sept. 5, 1916 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 3 50 00 Stamps.
Oct. 5, 1916 A. P. Bagb A . . . . . . . . . . . . . . . . . . . . . . 2 00 Box rent.
Oct 3, 1916 Southwestern Tel. and Tel. Co . . . . . . 4 00 Rent. _ _
Oct 3, 1916 Southwestern Tel. and Tel. Co . . . . . . 12 25 Tolls (see itemized statement)
Nov 20, 1916 Western Union Telegraph Co . . . . . . . 3 23 Tolls (see itemized statement)
Nov. 25, 1916 Southwestern Tel. and Tel. Co . . . . . . 37 0'0 Tolls (see itemized statement)
Nov 25, 1916 Southwestern Tel. and Tel. Co . . . . . . 4 00 Rent.
Dec. 1 , 1916 Southwestern Tel. and Tel. Co . . . . . . 4 00 Rent. _
Dec. 1, 1916 Southwestern Tel. and Tel. Co . . . . . . 7 45 Tolls (see itemized statement)
Jan. 11 , 1917 Western Union Telegraph Co . . . . . . . 25 Tolls (see ltemlzed statement)
Jan. 11, 1917 A. P. Bagby . . . . . . . . . . . . . . . . . . . . .. 10 ()0 Stamps.
Jan. 11, 1917 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 2 00 Box rent.
Feb. 1 , 1917 Western Union Telegraph Co . . . . . . . 53 Tolls.
Feb. 1 , 1917 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 25 00 Stamps. _ _
Feb. 1 , 1917 Western Union Telegraph Co . . . . . . . 2 26 Tolls (see itemized statement
April 16, 1917 A. P. Bagb . . . . . . . . . . . . . . . . . . . . . . 2 00 Box rent.
April 26, 1917 Western Union Telegraph Co . . . . . . . 3 23 Tolls.
April 26, 1917 Southwestern Tel. and Tel. Co . . . . . . 12 00 Rent. _ _
April 2 , 1917 Southwestern Tel. and Tel. Co . . . . . . 3 30 Tolls (see 1temized statement)
June 28, 1917 Southwestern Tel. and Tel. Co . . . . . . 55 Baglfly to Bennett-Halletts- \
V] e.
June 28, 1917 Southwestern Tel. and Tel. Co . . . . . . 8 00 Rent.
June 28, 1917 Western Union Tel. and Tel. Co. . . . 1 81 Tolls.
S 194 91
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . 5 09
Total . . . . . . . . . . . . . . . . . . . . . . .. 3 200 00
Extra Accountant Help, September 1, 1916, to August 31, 1917.
Y-149, Appropriation $300.
Date. Paid to— Amount.
Sept. 18, 1916 Bonnie Boyd . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. s 17 00
Nov. 27, 1916 Allen Humphry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 00
Dec. 13, 1916 Allen Humphry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 00
Dec. 21 , 1916 Allen Humphry . . . . . . . . . . . . .4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
Jan. 2, 1917 E. J. Martin, on Comptroller’s pay roll as regular employe at this
date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
Jan. 9, 1917 Allen Humphry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
Jan. 18, 1917 Allen Humphry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 00
April 24, 1917 Mrs. Eva Powell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 50
Apr1125, 1917 E. J. Martin, on Comptroller’s pay roll as regular employe at this
date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 50
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 300 00
' Contingent Expenses, September 1, 1916, to August 31, 1917.
Y-153, Appropriation 3150.
Date Paid to—— Amount. Purpose Expended.
Jan 11, 1917 C. A. Dahlich . . . . . . . . . . . . . . . . . . . . . 3 13 50 Repair lounge.
Jan 11 , 1917 C. M. Miller . . . . . . . . . . . . . . . . . . . . . . 16 50 Plate glass furnished and set.
Jan 23, 1917 Jeff Brown . . . . . . . . . . . . . . . . . . . . . .. 3 50 Putting ‘up book cases and
arranging books.
Jan 30, 1917 Tobin’s Book Store . . . . . . . . . . . . . . . . 2 30 Stationery.
Mar 8, 1917 A. C. Baldwin . . . . . . . . . . . . . . . . . . . . 7 50 4 zinc cuts.
June 7, 1917 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 25 00 Mileage book.
June 9, 1917 Bengener Bros . . . . . . . . . . . . . . . . . . . . 2 50 Yale night latch.
July 11, 1917 Fourmay Co . . . . . . . . . . . . . . . . . . . . 5 00 City Directory. . _
July 11, 1917 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 12 00 Cojpy Oplinion Court Civil
ppea s.
July 11, 1917 Mrs. Else Mayer . . . . . . . . . . . . . . . . . . 20 00 Copy University Record.
July 18, 1917 A. P. Bagby . . . . . . . . . . . . . . . . . . . . . . 2 00 Box rent.
Aug 22, 1917 Erma Ebner . . . . . . . . . . . . . . . . . . . . . . 20 00 Account absence force.
Aug. 28, 1917 Erma Ebner . . . . . . . . . . . . . . . . . . . . . . 10 00 Account absence force.
Sept. 19, 1916 Tobin’s Book Store . . . . . . . . . . . . . . . . 3 60
Oct. 7, 1916 A. P. Bagby . . . . . . . . . . . . . . . . . . . . .. 2 00
$ 145 40
Balance . . . . . . . . . . . . . . . . . . . . . . . . . .‘ 4 6
Total . . . . . . . . . . . . . . . . . . . . . . . . $ 150 00


364 STATE TAx BoAED AND TAx CoMMIssIoNER.


Telephone.
Date. Parties Talking. Charges. Totals.
Sept 16, 1916 Bagby to Martin, San Antonio... '. . . . . . . . . . . . . . . . . . . $ 0 50
Sept 1, 1916 “ Knuepka, Shiner. ._ . . . . . . . . . . . . . . . . . . . . . . . 50
Sept 23, 1916 “ Bennett, Hallettsville . . . . . . . . . . . . . . . . . . . . . v55
Sept 24, 1916 “ Miss Bennett, Hallettsville . . . . . . . . . . . . . . . . 70
Sept 24, 1916 “ Bennett, Hallettsville . . . . . . . . . . . . . . . . . . . . . 55
Sept 24, 1916 “ Mrs. Bagby, Hallettsville . . . . . . . . . . . . . . . . . . 55
Sept 24, 1916 “_ Miss Bennett, Hallettsville . . . . . . . . . . . . . . . . 55
Sept 24, 1916 “ MISS Bagby, Hallettsville . . . . . . . . .' . . . . . . . . . 55
Sept. 24, 1916 “ Mrs. Shindler, Yoakum._ . . . . . . .- . . . . . . . . . . . 1 00
Sept. 31 , 1916 “ Steve Bennett, Hallettsvllle . . . . . . . . . . . . . . . . 55
Oct. 3, 1916 “ Mrs. Ba by, Hallettsville . . . . . . . . . . . . . . . . . 55
Oct. 5, 1916 “ W111 Bag y, Houston . . . . . . . . . . . . . . . . . . . .. ~ 1 20
Oct. 5, 1916 “ Bennett, Hallettsville . . . . . . . . . . . . . . . . . . . .. 55
Oct 6, 1916 “ Ransome Hempstead . . . . . . . . . . . . . . . . . . . . . 90
Oct 8, 1916 “ Bennett, Hallettsville . . . . . . . . . . . . . . . . . .. 55
Oct 10, 1916 “ Bagby, Hallettsville . . . . . . . . . . . . . . . . . . . . . .. 70
Oct 17, 1916 “ _Bagby, Kennedy. . . . . . . . . . . . . . . . . . .. . . . . . . 70
Oct 26, 1916 “ Bennett, Yoakuni . . . . . . . . . . . . . . . . . . . . . . . . 55
Oct 26, 1916 “ Bagby, Hallettsville . . . . . . . . . . . . . . . . . . . . . . 55
$ 12 25
Jan 4, 1917 Bagby to Bennett, Hallettsville . . . . . . . . . . . . . . . . . . . . . 55
Jan 8, 1917 “ Knuepka, Shiner. . . . . .- . . . . . . . . . . . . . . . . . .. 50
Jan. 22', 1917 “ Bennett, Hallettsvil'e . . . . . . . . . . . . . . . . . . . .. 55
Feb 3, 1917 _ “ Bennett, Hallettsville . . . . . . . . . . . . . . . . . . . . . 55
Feb 9, 1917 MISS Tobin to Mrs. Taber, Cameron . . . . . . . . . . . . . . . 65
Feb 16, 1917 Bagby to Knuepka, Shiner . . . . . . . . . . . . . . . . . . . . . . . . . 50 3 30
April 29, 1916 Bagby to Bagby, Hallettsville . . . . . . . . . . . . . . . . . . . . . . 3 0 70
May 30, 1916 “ R0 bins, Houston . . . . . . . . . . . . . . . . . . . . . . .. 90
July 26, 1916 “ Streich, Hallettsville . . . . . . . . . . . . . . . . . . . . .. 55
July 26, 1916 “ 'Streich, Hallettsville . . . . . . . . . . .- . . . . . . . . . .. 70 2 85
Oct. 15, 1916 Bagby to Bagby, Hallettsville . . . . . . . . . . . . i . . . . . . . . . $ 0 55
Oct. 15, 1916 “ Bagby, Hallettsville. . ._ . . . . . . . . . . . . . . . . . . . 55
Oct. 29, 1916 “ W. P. Bagby, Hallettsville. . . . . . . . . . . . . . . . . 55
Oct. 30, 191 “ Mrs. Bagby, Hallettsville . . . . . . . . . . . . . . . . . . 55
Nov. 3, 1916 Thurman to W. T. Bagbyl. . . . . . . , . . . . . . . . . . . .- . . . . . . 55
Nov. 24, 1916 Bagby to Mrs. Bennett, allettsvllle . . . . . . . . . . . . . . . . 55
Nov 30, 1916 “ Mattie Bagby, Hallettsville . . . . . . . . . . . . . . . . 55
Dec 1 , 1916 “ Mattie Ba by, Hallettsville . . . . . . . . . . . .' . . . . 55
Dec 3, 1916 “ W. T. Bag y, Hallettsville . . . . . . . . . . . . . . . . . 55
Dec , 1916 “ Bagb , Hallettsville . . . . . . . . . . . . . . . . . . . . .. 55
Dec 9, 1916 “ MISS agbv, Hallettsville . . . . . . . . . . . . . . . . . . 70
Dec 13, 1916 “ Bagby, Hallettsville . . . . . . . . . . . . . . . . . . . . .. 55
Dec 20, 1916 “ Miss Bagby, Hallettsville . . . . . . . . . . . .' . . . . . . 70 45
Sept. 29, 1916 Bagby to Miss Bagby, Hallettsville . . . . . . . . . . . . . . . . . . $ 0 55
Oct. 1 , 1916 “ Murray, Runge . . . . . . . . . . . . . . . . . . . . . . . . . . 70
Oct. 5, 1916 “ Bagby, Hallettsville . . . . . . . . . . . . . . . . . . . . .. 55
Oct. 8, 1916 “ Bagby, Hallettsville . . . . . . . . . . . . . . . . . . . . .. 55
Oct. 11 , 1916 “ Bagby, Houston . . . . . . . . . . . . . . - . . . . . . . . . . . . 90
Oct. 12, 1916 “ Bagby, Houston...‘ . . . . . . . . . . . . . . . . . . . . . .. 90
Oct. 12, 1916 “ Bagby, Houston . . . . . . . . . . . . . . . . . . . . . . . . .. 90
Oct. 13, 1916 “ Bagby, Houston . . . . . . . . . . . . . . . . . . . . . . . . 90
Oct. 14, 1916 “ Bagby, Houston . . . . . . . . . . . . . . . . . . . . . . . . .. 90
Oct. 14, 1916 “ Bagby, Houston . . . . . . . . . . . . . . . . . . . . . . . . . .. 90
Oct. 14, 1916 _ “ Bagby, Houston . . . . . . . . . . . . . . . . . . . . . . . . .. 90
Oct. 14, 1916 Miss Dick to Bagby, Houston . . . . . . . . . . . . . . . . . . . . . . 90
Oct. 18, 1916 Bagby to Thomas, D las . . . . . . . . . . . . . . . . . . . . . . . . . . 1 60
Oct. 5, 1916 “ Mrs. S. L. Bennett, Hallettsville . . . . . . . . . . . 55
Oct. 6, 1916 ‘.‘ A. C. Baggy, Hallettsville . . . . . . . . . . . . . . . . . 70
Feb. 24, 1916 “ Bennett, allettsville . . . . . . . . . . . . . . . . . . . . . 1 60
Feb. 25, 1916 “ Bennett, Hallettsville . . . . . . . . . . . . . . . . . . . .. 85
Feb. 25, 1916 “ Bennett, Hallettsville . . . . . : . . . . . . . . . . . . . . . 70
Feb. 28, 1916 “ MISS Bagby, Hallettsville. . . .‘ . . . . . . . . . . . . . . 55
Feb. 29, 1916 _ “ C. Bennett, Hallettsville . . . . . . . . . . . . . . . . . . 85
Mar. 1 , 1916 Elsie von Hagen to Bagby, San Antonio . . . . . . . . . . . . . . 50
Mar 1 , 1916 Bagby toBagby, San Antonio . . . . . . . . . . . . . . . . . . . . 50
Mar 6, 1916 W. T. Bagby to Bagby, Houston . . . . . . . . . . . ._ . . . . . . . . 90
Mar 7, 1916 Will Bagby to Bagllpy, Houston . . . . . . . . . . . . . . . . . . . . . 90
Mar 7, 1916 Mr. Bagb to Bag , Houston . . . . . . . . . . . . . . . . . . . . . .' 90
Mar 7, 1917 Miss von agen to a by, Houston . . . . . . . . . . . . . . . . . 90
Mar 9, 1916 Mr. Bagbgto Ba by, ouston . . . . . . . . . . . . . . . . . . . . .. 1 50
Mar 11, 1916 Bagby to agby, Hallettsville . . . . . . . . . . . . . . . . . . . . . .. 55
Mar 16, 1916 “ Bagby, lE-louston . . . . . . . . . . . . . . . . . . . . . . . . . . 90p
Mar 17, 1916 “ Bagby, Houston . . . . . . . . . . . . . . . . . . . . . . . . . . 1 20


STATE TAX BOARD AND TAX COMMISSIONER. 365
Telephone—Continued.
Date_ Parties Talking. Charges. Total.
Mar 19, 1916 Bagby to Bagby, Houston. . . . . . . . . . . . . . . . . . . . . . . .. $ 1 50.
Mar 24, 1916 “ ‘Wortham, Houston . . . . . . . . . . . . . . . . . . . . . .. 90
Mar 24, 1916 “ Bennett, Hallettsville . . . . . . . . . . . . . . . . . . . .. 55
Mar 26, 1916 Miss von Hagen to Bagby, Yoakum . . . . . . . . . . . . . . . . . 85
Mar 26, 1916 Miss von Hagen to Bagby, Yoakum . . . . . . . . . . . . . . . . . 55
Mar 29, 1916 Bagby to Mrs. Bagbﬁ, Yoakum . . . . . . . . . . . . . . . . . . . . . 55
Mar. 31 , 1916 “ Arthur B. agby, Yoakum . . . . . . . . . . . . . . . . 55
Mar. 31 , 1916 “ Steve Bennett, Hallettsville . . . . . . . . . . . . . . . . 55
April 1 , 1916 “ MISS Bagby, Yoakum._ . . . . . . . . . . . . . . . . . . . . 70
April 2, 1916 “ Miss Bagby, Hallettsville . . . . . . . . . . . . . . . . . . 85
April 2, 1916 “ Miss Bagby, Yoakum._ . . . . . . . . . . . . . . . . . . . . 55
April 3, 1916 “ Miss Bagby, Hallettsville . . . . . . . . . . . . . . . . . . 55
April 4, 1916 “ Miss Bagby, Yoakum . . . . . . . . . ._ . . . . . . . . . . .' 55
April 7, 1917 Miss von Hagen to Mr. Bagby, San Antonio . . . . . . . . . . 50
April 9, 1916 Bagby to \V. T. Bagb , Hallettsville . . . . . . . . . . . . . . . . . 55
April 10, 1916 “ Miss Bag y, Hallettsville . . . . . . . . . . . . . . . . . . 55
April 11 , 1916 “ 1\"Iiss Bagby, Hallettsville . . . . . . . . . . . . . . . . . . 55
$ 37 05
Sept. 30, 1916 Bagby to Mr. Bagby, Hallettsville . . . . . . . . . . . . . . . . . . .3 () 85
Sept 6, 1916 “ W. T. Bagby, Marhn . . . . . . . . . . . . . . . . . . . . . 60
Sept 8, 1916 “ W. T. Bagby, Marlin . . . . . . . . . . . . . . . . . . . . . 80
Sept 11, 1916 “ John McKay, Rockport . . . . . . . . . . . . . . . . . . . 1 05
Sept 15, 1916 “ Bagby, Houston . . . . . . . . . . . . . ._ . . . . . . . . . . .. 1 20
Sept 16, 1916 “ Bagby, Houston . . . . . . . . . . . . . . . . . . . . . . . . .. 90
Sept 16, 1916 Terrell to Bagby, Houston . . . . . . . . . . . . . . . . . . . . . . . . . . 1 80
Sept 17, 1917 Bagby to Bagby, Houston . . . . . . . . . . . . . . . . . . . . . . . . . 1 20
Sept 18, 1916 Terrell to Bagby, Houston. : . . . . . . . . . . . . . . . . . . . . . . . 1 20
Sept. 19, 1916 Hagen to Smith, San Antonio . . . . . . . . . . . . . . . . . . . . . . . 50
Sept. 9, 1916 Bagby to Bagby, Hallettsville . . . . . . . . . . . . . . . . . . . . . . 55
Sept. 17, 1916 “ Bagby, Yoakum . . . . . . . ._ . . . . . . . . . . . . . . . . . . 70
Sept. 18, 1916 “ Steve Bennett, Hallettsville . . . . . . . . . . . . . . . . 55
Sept. 15, 1916 “ W. T. Bagby, Hallettsville . . . . . . . . . . . . . . . . 55
Sept. 11, 1916 “ John McKay, Beeville . . . . . . . . . . . . . . . . . . . . 85
Sept. 14, 1916 “ J. P. Fhingler, Hempstead . . . . . . . . . . . . . . . . . 70
Sept. 22, 1916 “ Von Hagen, San Antonio . . . . . . . . . . . . . . . . . . 50
Sept. 23, 1916 Rogers to Roundtree, Georgetown . . . . . . . . . . . . . . . . . . . 25
Sept. 27, 1916 Bagby to Von Hagen, Fredericksburg . . . . . . . . . . . . . . . . 50
Sept. 29, 1916 “ Bagby, Yoakum. . ._ . . . . . . . . . . . . . . . . . . . . . . . 55
Sept. 31 , 1916 “ Von Hagen, Fredericksburg . . . . . . . . . . . . . . . . 50
Sept. 19, 1916 ‘ Bagby, Hallettsville . . . . . . . . . . . . . . . . . . . . . . 7O
17 00
Feb 23, 1915 Bagby to Gumback, Taylor. . . ._ . . . . . . . . . . . . . . . . . . .. s o 35
Feb 5, 1915 “ Mrs. Bagby, Hallettsville . . . . . . . . . . . . . . . . . . 55
Feb 27, 1915 “ John Brunner, Taylor . . . . . . . . . . . . . . . . . . . . . 25
Mar. 13, 1915 “ Bennett, Hallettsville . . . . . . . . . . . . . . . . . . . . . 1 30
Mar. 24, 915 “ Bagby, Hallettsville . . . . . . . . . . . . . . . . . . . . . . 55
Mar. 29 1915 “ Bagby, Hallettsville . . . . . . . . . . . . . . . . . . . . . . 55
April 8, 1915 “ John McKay, Temple . . . . . . . . . . . . . . . . . . . . . 45
April 12, 1915 Elsie Lawhon to Bagby, Hallettsville . . . . . . . . . . . . . . . . 55
April 13, 1915 Elsie Lawhon to Bagby, Hallettsville . . . . . . . . . . . . . . . . 55
April 14, 1915 Elsie Lawhon to Bagby, Yoakum . . . . . . . . . . . . . . . . . . . 55
April 20, 1915 Bagby to Houchins, Hallettsville . . . . . . . . . . . . . . . . . . . . 55
April 20, 1915 “ Dial, San Antonio . . . . . . . . . . . . . . . . . . . . . . . . 50
April 23, 1915 _ “ Bagby, Yoakum . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Aprilv 23, 1915 Jim Ewin to Bagby, Yoakum . . . . . . . . . . . .' . . . . . . . . . . 55
April 24, 1915 Elsie von agen to A. P. Bagby, Yoakum . . . . . . . . . . . . 55
April 28, 1915 Bagby to Steve Bennett, Hallettsville . . . . . . . . . . . . . . . . 55
ay , 915 “ Steve Bennett, Hallettsville . . . . . . . . . . . . . . . . 55
9 45
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 89 35
Telegraph.
Date. Parties Telegraphing. Charges. Totals.
Oct 3, 1916 Bagby to Houchins, Hallettsville . . . . . . . . . . . . . . . . . . . . S O 35
Oct 3, 1916 “ Bickett, Huntsville . . . . . . . . . . . . . . . . . . . . . .. 62
Oct 3, 1916 “ Manager Ramsey Farm, Richmond._ . . . . . . . . 25
Oct 3, 1916 “ Manager Ramsey Farm, Otey via Richmond 97
Oct 9, 1916 “ Callaway, Colorado . . . . . . . . . . . . . . . . . . . . . . . 1 04
3 3 23
Se t. 25, 1916 Bagby to Bagby . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 0 25
Fe . 16, 1916 “ Bennett, Hallettsville . . . . . . . . . . . . . . . . . . . . . 85
Feb 21, 1916 “ Holder, Houston . . . . . . . . . . . . . . . . . . . . . . . . . 27
Feb 24, 1916 “ Abram, Dallas . . . . . . . . . . . . . . . . . . . . . . . . . .. 47
Feb 24, 1916 “ ' Abbott, Fort Worth . . . . . . . . . . . . . . . . . . . . .. 37
Feb 26, 1916 “ Woodul, Laredo . . . . . . . . . . . . . . . . . . . . . . . . .. 3O
2 51
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5 74


366 STATE HEALTH DEPARTMENT.
STATE HEALTH DEPARTMENT.
REPORT OF SUBcoMMITTEE No. 3.
Hon. Ed. Westbrook, Chairman, Senate Investigating Committee, and
Hon. W. M. Fly, Chairman, Central Executive Committee of the
House. '
SIRS: We have had an auditor check all receipts and disbursements
of the State Health Department for the two years beginning Septem-
ber 1, 1915, and‘ ending August 31, 1917.
The auditor carefully checked the duplicate expense accounts in the
Health Department and compared them with the ‘original accounts in
the Comptroller’s office, and found them to be correct as to amounts
expended and upon which warrants had been issued. As to whether _
each item in the various accounts was a proper expenditure and whether
or not the amount shown to be paid for each item was actually paid,
we have no way of knowing and it would have been practically impos-
sible for us to have called witnesses and veriﬁed each item of expense.
We take it that the expenditures were properly made and that the only
justiﬁable criticism would be unreasonable prices paid for various sup-
plies.
The books are neatly and accurately kept and the bookkeeper, Miss
Maud Gasparis, deserves credit for her efﬁcient service in this capacity.
We have both quarterly and annual reports from this department
but shall give only summaries of annual reports, in order to condense
this report as much as possible.
FINANCIAL REPORT.
Amount of fees collected and turned into the State Treasury for each
month of the year beginning September 1, 1915, and ending August
31, 1916:
September, 1915 . . . . . . . . . . . . . . . . . . . . . . . ..$ 2,542 00
October, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,565 00
November, 1915 . . . . . . . . . . . . . . . . . . . . . . . .. 2,210 00
December, 1915 . . . . . . . . . . . . . . . . . . . . . . . . .. 3,620 00
January, 1916. . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,150 00
February, 1916 . . . . . . . . . . . . . . . . . . . . . . . . .. 1,576 00
March, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,320 00
April, 1916 . . . . . . . . . . . . . . . . . . ., . . . . . . . . . . 2,046 00
May, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,960 00
‘June, 1916 . . . . . . ..'. . . . . . . . . . . . . . . . . . . . .. 1,801 00
July, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,712 50
August, 1916 ; . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,16’? 00
Total . . . _. . . . . . . . . . . . . . . . . . . . . . . . . . . 626,669 50
STATE HEALTH DEPARTMENT. 367
Total appropriations by the Legislature for the Health De-
partment for year beginning September 1, 1915, and end-
ing August 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $63,040 00
Amount carried over from bubonic plague fund . . . . . . . . . . . 21,322 62
Amount carried over from charbon fund . . . . . . . . . . . . . . . . . 3,017 21
Total appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$87,379 83
Total amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73,864 28
Leaving a balance unexpended and reverting to the
-Treasury of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$13,515 55
Total amount of fees collected by the Health Department and turned
into the State Treasury for the year beginning September 1, 1916, and
ending August 31, 1917 : -
September, 1916 . . . . . . . . . . . . . . . . . . . . . . . . .$ 1,990 00
October, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,017 00
November, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . 2,211 00
December, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . 1,698 00
January, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,682 00
February, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . 1,119 50
March, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,430 00
April, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,834 50
May, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,758 50
June, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,930 00
July, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,801 00
August, 1917 . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . 3,198 86
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $29,670 36
Total appropriations to the State Health Department from all sources,
including unexpended balances from the bubonic plague fund, the char-
bon fund and the $65,000 to erect a quarantine station at Sabine, for
the year beginning September 1, 1916, and ending August 31, 1917,
$173,191.05. Total expenditures for the same period of time, $87;
86294. Total reverting to the Treasury, $22,401.17, leaving an un-
expended balance of $62,926.94, for the erection of the quarantine sta_
tion at Sabine, Texas.
BUBONIC PLAGUE FUND.
The Thirty-fourth Legislature appropriated $25,000 to be expended
by the State Health Department in investigating the bubonic plague
situation in this State. The law was approved by the Governor on
March 23, 1915, and became effective at once. Dr. A. L. Lincecum was
placed in charge of the bubonic plague work, and proceeded in April,
1915, to begin spending the money. There were no strings to the
appropriation, or in other words no limitations as to how the money
should be spent.
368 STATE HEALTH DEPARTMENT.
We have a complete report of the amount of- this money expended
each month, giving the names of the persons to whom it was paid, the
warrant numbers, and the amounts paid, and a duplicate copy of the
expense account is ﬁled in the office, which duplicate checks with the
original ﬁled in the Oomptroller’s ofﬁce upon which the warrants were
issued. The amounts expended each month are as follows:


’ Amount Amount
Month. expended. appropriated.
For Fiscal Year Ending August 31, 1915. .
April . . . . . . . . . . . . . . . . . .~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 436 41 3 25,000 00
May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 730 04
June. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 739 48
Ju . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 839 5
August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 932 40
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 3,678 18
Less refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80 3,677 38 .
Balance on hand September 1, 1915 . . . . . . . .- . . . . . . . . . . . . . . . . . 8 21 ,322 62
For Fiscal Year Beginning September 1, 1915, and Endin
August 3 1916. - - ‘
September . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 943 62
October . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 856 22
November. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 844 65
December. . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,136 18
January . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,035 71
February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,013 49
March . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 967 18
pril . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,061 63
May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95 90
June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 866 36
J y . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 753 30
August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 554 62
Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,989 86
Less refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 95 _
10.933 91
Balance on hand September 1, 1916. ., . . . . . . . . . . . . . . . . . . . .. 8 10,388 71
For Fiscal Year Beginning September 1, 1916, and Ending
August 31, 1917. r '
September . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 589 27
October . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 754 56
November. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 679 65
December . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 811 51
January . . . . . . . . 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 609 60
February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 583 98
March . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 518 40
April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 505 64
ay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 606 6
June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,385 56
July . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ 61 00
August. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 601 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 10,264 83
Balance reverting to the Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 123 88

We can see no real Value in this report, as it only shows that the
$25,000 bubonic plague fund was all expended except $123.88. The'
large item of $3,385.56 for the month of June, 191-'7, is caused by the
purchase of an engine for the launch “Mildred Collins,” used in the
quarantine service. This engine cost $2,775. The greater part of this
fund was paid to diﬁerent people to catch rats. Some was paid for
supplies, some for traveling expenses, and some in teaching people to
rat-proof their houses. When rats were caught, many of them were
dissected and examined for the purpose of determining whether or not
/
STATE HEALTH DEPARTMENT. 369.
they were infected with bubonic plague, as they are the principal car-
riers of this disease, which is transmitted to people through the bite of
the rat ﬂea. None of the rats were found to be infected. It would
have been almost impossible for the Committee to have examined all
the persons to whom this money was paid, to verify the accounts.
EXPENDITURE OF DOUBTFUL VALUE.
If the expenditure of this $25,000 was worth anything to the people
we are unable to determine what value it was. If the money was
wasted the Thirty-fourth Legislature is at least partly responsible.
The best protection yet known against the introduction of the bubonic
plague is the proper fumigation of vessels coming from infected ports.
The Act appropriating this bubonic plague fund was approved March
23, 1915, the money became available at once: the Health Department
began spending it in April, 1915, and continued to spend it until
August 31, 19.17, a period of two years and ﬁve months. The Con-
stitution, Article 8, Section 6, says: “NO money shall be drawn from
the Treasury but in pursuance of speciﬁc appropriations made by law _;
nor shall any appropriation of money be made for a- longer term than
two years.” No statute can change this inhibition against appropriat-
ing money for a longer term than two years, and we cannot understand
why this money could be legally expended during a period of two years
and ﬁve months.
sTATE QUARANTINE SERVICE.
We had Occasion to examine the State quarantine service only at
three stations—Sabine, Galveston and Laredo.
The station at Sabine in charge of Dr. A. S. Pollock, and the
books are in splendid shape and the service efficient and entirely
satisfactory. We submit the folknving report for this station for the
years beginning September 1, 1915, and ending August 31, 1917 :i
For the year beginning September 1, 1915, and ending August 31,
1916, there were 1,062 ships boarded and. inspected and a total of
$10,370 in fees collected; and. the total expense of operation was
$5,510.55, leaving a balance to the State of $4,829.47’.
For the year beginning September 1, 1916, and ending August 31,
1917, there were 1,137 ships boarded and inspected and the total amount
of fees collected was $10,894. The total cost of operation was $5,883.69,
leaving a net balance to the State of $5,010.31.
Grand total of fees for two years. . . . . . . . . . . . . . . . . . . . . . . $21,264 00
Grand total of expenses for two years . . . . . . . . . . . . . . . . 11,424 22
Leaving a net revenue to the State of . . . . . . . . . . 9,839 78
.370 _ STATE HEALTH DEPARTMENT.
PORT OF SABINE.
Sabine is the port of entry for Sabine Pass, Port Arthur, Orange and
Beaumont, and the total tonnage passing through this port is greater
than that of any other port on the Gulf coast, not excepting Galveston.
This is accounted for because of the immense quantities of lumber,
rice and oil passing through this port. The great reﬁneries of the
Texas Company and of the Gulf Reﬁning Company are located at Port
Arthur, and many vessels laden with the products of the forest, farm
and the reﬁneries clear thisport for all parts of the civilized world.
All fees from this station are remitted to the State Health Depart-
ment and deposited in the Treasury monthly, and salaries are, paid by
appropriations made by the Legislature.
They have no quarantine station at this place, as the house was
destroyed by the storm of August, 1915, and they are renting a
building at twelve dollars per month. The Thirty-ﬁfth Legislature
appropriated $65,000 to erect a quarantine station at this place; the
site has been selected, but the building has not been erected. There
is now $62,926.94 available for the erection of this quarantine station.
It is the opinion of the Committee that this station should not be
built by the State for reasons that will be discussed later in this report.
PORT OF GALVESTON.
Both the Federal and State Governments maintain quarantine serv-
ices at Galveston.
The books of ‘this station were lost in the Galveston storm of 1915.
We give a report of this station for the year beginning September 1,
1916, and ending August 31, 1917.
Total number of ships boarded, 661.; total number fumigated, 81;
total amount of boarding and fumigating fees collected and remitted
to the Treasury, $8,287.50; and total operating expenses, including
salaries, $14,709.95, leaving a deﬁcit of $6,422.45. _
The Federal quarantine ofﬁcer at Galveston, Dr. Robert L. Wilson,
performs the actual service of fumigating the ships, and the State
quarantine officer, Dr. J, S. Davidson, accepts this fumigation and
charges a boarding fee of ten dollars for all ships and a fumigation fee
of twenty-ﬁve dollars for all ships of over ﬁve hundred tons fumigated
by the Federal authorities. The fumigating charge is ﬁfty dollars
where the work is actually performed by the State authorities, but the
State oﬂicer accepts the fumigation by the Federal authority and then
charges a fee of twenty-ﬁve dollars for fumigation and a fee of ten
dollars for boarding the vessel. We do not believe that the great State
of Texas should accept this fumigation fee when no service is rendered.
THE SLIALLER PORTS.
We do not deem it necessary to make a detailed report on the activi-
ties of the smaller quarantine stations on the Gulf coast. The Fed-
eral Government maintains no quarantine service at the other Gulf ports.
STATE HEALTH DEPARTMENT. 371
The total cost of operating all quarantine service on the Gulf coast
for the year beginning September 1, 1916, and ending August 31, 1917,
is $37,449.43.
The total income from all fees collected and remitted to the Treasury
for the same period of time from all stations on the Gulf coast is $18,544,
leaving a deﬁcit of $18,905.43. '
We made no investigations of the quarantine service on the Rio
Grande border except at Laredo and we hereby submit the report for
that station.
LAREDo.
There are no books or records kept for this station reverting back
further than January 1, 1916, so we have a partial report only from
January 1, 1916, to August 31, 1916, and a complete report for the
ﬁscal year beginning September 1, 1916, and ending August 31, 1917.
This report shows that the total operating expenses of this station
for the year beginning September 1, 1916, and ending August 31, 1917,
were $18,047.76. The total fees collected for the same period of time
were $24,862.40, and $9,654.86 of these fees were remitted to the
Treasury. This shows that $15,207.54 of the fees collected were ex-
pended by the ofﬁcers in charge, besides the salaries appropriated by
the Legislature.
These fees were collected from the fumigation of 5,710 cars and
25,602 pieces of small baggage, such as trunks, valises, beer cases, suit-
cases, sewing machines, bundles, blankets, etc.
The regular fee for fumigating cars is $2.50, but when the car is
fumigated for the pink boll worm the Federal Horticultural Board re-
quires an extra amount of fumigating material, and the charge is $5
per car. The charge for small baggage is from ten cents to twenty-ﬁve
cents per piece.
The reason assigned for the expenditure of such a large amount of
the fees collected is, that the funds appropriated for salaries were in-
adequate and it was necessary to hire quite a number of people to do
the work. This is true beyond any question, as the volume of busi-
ness is so great that no two or three men could do it.
The question arises, “Is it necessary to violate the law and hire extra
men to fumigate all that baggage?” Dr. Edward Francis, surgeon-in-
charge of the Federal service at this place, states under oath that it
is not necessary to fumigate all these pieces of small baggage as a pre-
ventive against infectious and contagious diseases, and his reasons are
copied in the record of testimony taken at Laredo.
QUESTIONABLE'USE OF FEES.
We ﬁnd that during the year 1916, Dr. H. C. Hall, State quarantine
ofﬁcer at Laredo, paid fees to Dr. Hamill 'n assistant surgeon-in-charge
of the Federal quarantine service, to tht amount of $1,490.97. These
fees were paid monthly, ranging from $97.75, the lowest amount, to
$378.40, the highest amount, and fees were paid to Dr. Cook, the city
3'7 2 STATE HEALTH DEPARTMENT.
health oflicer, to the amount of $706.28, varying each month, the high-
est. for any month was $217 .88. It seems as though the amount of .
fees collected was divided up among the ofﬁcers.
We ﬁnd also during the same year that State Rangers Thomas, Saun-
ders and Hickey were paid fees as follows: Thomas, $150; Saunders,
$1.55, and Hickey, $50. An item for $107 for Banger expenses is also
charged. '
Dr. Hamilton was receiving a salary of $1,800 per year from the
Federal Government at the time he received $1,490.97 in fees collected
at Laredo. Dr. Cook was the city health ofﬁcer of Laredo ‘at the time
he received $706.28 in fees, collected at Laredo.
The three State Rangers, Thoma-s, Saunders and Hickey, were re-
ceiving a salary fromkthe State as Rangers at the time they received
fees collected at Laredo.
We ﬁnd further that there is an expense ‘account of'two secret service
men in Mexico at $75 each per month, and that a total of $2,897.60
has been paid them. Their names are not on the books, and no. can-
celled checks or receipts are shown to verify the payment to them.
The reason given for this course of procedure is that their services are
needed as detectives and that they would be murdered if their names
were known.
As to the legality of the collection and expenditure of these fees, we
will let the Attorney General, the legal adviser of the State, answer,
and his opinion is here quoted:
“I have yours of the 10th instant, propounding several questions to
this department, follows:
“ ‘Please inform our Committee now investigating the State Health
Department whether or _not your department gave an opinion to Dr.
B. Collins, or to Dr. H. C. Hall, to the effect that the officers in
charge of the quarantine station at Laredo, or any other State quar-
antine station, could use the fees collected at such station to pay for
labor, material or other service without turning such fees into the Treas-
ury to be paid out upon warrants.’
“Replying to the above, beg to say that this department has not
- .issued any opinion to Dr. Collins or to Dr. Hall, such as inquired about.
“Second. Your second question is as follows:
“ ‘If such an opinion was not given, please refer me to the statute
or article that prohibits the use of such fees by the various persons
charged with their collection.’ ,
“In answer to this, beg to say that I know of no statute on the sub-
ject, for the reason that I know of no statute authorizing the collec-
tion of any fees by the Health Department ‘except the fees for disin-
fecting vessels as provided by Article 4572.
“I know of no authority authorizing the Health Department to use
these fees, and know of no speciﬁc provision of the law prohibiting
their use, but unless appropriated by an Act of the Legislature, either
in the appropriation bill or elsewhere, all official fees are required to
be paid into the State Treasury.”
STATE HEALTH DEPARTMENT.
VALUE OF STATE PROPERTY AT ALL STATIONS.
Sabine Stat/ion.
Residence house . . . . . . . . . . . . . . . . . . . . . . . ..$ 2,250 00
Repairs . . . . . . . . . . . . . . . . . . . . . . . '. . ._ . . . . . . . 1,365 00
Furnishings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193 25
Two boats . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,650 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$16,458 25
Echo Station.
Building . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . .. 4,000 00
Total for Sabine district . . . . . . . . . . ..
Gal/veston Station.
Three buildings . . . . . . . . . . . . . . . . . . . . . . . ..$50,000 00
Boat . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,500 00
Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,000 42
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Velasco Station.
No property.
~Port O’C'onnor.
House and. land . . . . . . . . . . . . . . . . . . . . . . . . ..
5 Port Aransas.
Houses . . . . . . . . . . . . . . . . . . . . . . . . . . ~. . . . . . $11,500 00
Wharf . . . . . . . . . . . . . . . . . . . . . . . . . . 1,179 00
Launch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,400 00
Engine . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,375 00
Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 472 65
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
‘Port Isabel.
House . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Grand total for Gulf coast . . . . . . . . . . ..
Laredo and Eagle Pass.
Property at Laredo . . . . . . . . . . . . . . . . . . . . . ..
Eagle Pass . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Grand total of all property . . . . . . . . . . . .
$ 20,458
63,500
2,000
20,926
5,000
$111,885
4,372
150
$116,407
25
42
00
65
00.
32
00
00
32
874 STATE HEALTH DEPARTMENT.
Value of all property owned by the Federal Government at quarantine
stations: -
Galveston, buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$150,000 00
Laredo, buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,600 00
Eagle Pass, buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,098 00
Rio Grande City, buildings . . . . . . . . . . . . . . . . . . . . . . . . . .. 785 00
Total for buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $165,483 00
In addition to this, the Federal Government is renting well equipped
buildings at El Paso and Brownsville, and is maintaining effective
service at these points and at some smaller stations along the Mexican
border. '
The Federal Government has expended during the last ﬁscal year
$60,000 in the enforcement of the quarantine service along the Mexican
border. This is more than the State Government expends on the Gulf
coast and the Mexican border.
The ﬁgures furnished as to value of State property are furnished by
the State Health Department and those in regard to value of Federal
property are furnished by Dr. Rupert Blue, Surgeon General, United
States Public Health Service.
DUAL SERVICE UNSATISFACTORY.
The policy of the State Government and the Federal Government,
both, to maintain quarantine service at the same places, is very unsat-
isfactory, and there is more or less friction between the two authorities
wherever the dual system prevails, and one must be subordinated to
the other. At Galveston the Federal authorities control. The same is
true at El Paso and Brownsville, while at Laredo the State authority
dominates. '
This dual system is expensive, and it retards the movement of ocean
and inland commerce to some extent, unless the most perfect system
of co-operation should prevail, and that perfect co-operation is impos-
sible under present conditions.
GIVE FEDERAL GOVERNMENT CONTROL.
In view of the fact that there is now serious friction between the
State and Federal authorities over the quarantine service at some places,
and for the further reason that the quarantine service, both on the Gulf
coast and the Mexican border, is an international question, as it deals
with people and cargoes coming from other countries, we recommend
that the State turn over all quarantine service along the Gulf coast
and the Rio Grande border to the Federal Government, and that the
State Health Department devote all of its energies to rural health work
in all parts of the State. _ ‘
The State has the inalienable right at all times to protect her citizens
against the importation of contagious and infectious diseases, and will
STATE HEALTH DEPARTMENT. , 375
reserve the right to do so whenever the Federal Government fails or
refuses to do it. In view of the fact that the Federal Government is
better equipped to do this work than the State, and has more money
to spend on the service than the State will ever appropriate for that
purpose, we believe the Federal Government can and will perform the
service equally as well or better than the State is doing it.
All the States in the Union have now surrendered the quarantine
service to the Federal Government, Massachusetts, New York and Mary-
land being the last to turn over the quarantine service to the ‘United
States. The New York Legislature approved the deal recently, and
negotiations are now pending for the transfer of the property. The
city of Baltimore is also negotiating with the Government for the ﬁnal
transfer of. the quarantine. The Federal service is found to be satis-
factory in all the States.
Dr. Oscar Dowling, State Health Ofﬁcer of Louisiana, says: “It is
my belief that the service of the Federal Government is efﬁcient in
every way in the prevention of contagious and infectious diseases, that
they have equal, if not better, opportunity than the State authorities to
carry out the regulations required.”
In regard to the charge that the introduction of the bubonic plague
into New Orleans was caused by the ineflicient service of the Federal
Government, Dr. Dowling says: “In the work that was being done in
New Orleans, the Federal authorities jointly operated with the city
and the State.”
SAVING TO THE STATE.
Should the State turn the quarantine service over to the Federal
Government, she would be reimbursed for the value of all her property
used in the quarantine service, in such an amount as could be agreed
upon by the two governments. The value put upon the property by
the State Health Department is $116,407.65. The total salary expense
of maintaining these stations for the year beginning September 1, 1917,
and ending August 31, 1918, is $43,100, and the cost of maintenance
and upkeep of the property for- the same year is $17,600, making a
total cost of $60,700 expenses for the year. Add to this the value of
the State property of $116,407.65 and the $62,926.94 for building the
quarantine station at Sabine, and we have a grand total of $240,034.59
that would be saved to the State during the present ﬁscal year by the
transfer of this property to the Federal Government.
To be accurate, we should deduct from this amount the fees collected
in the quarantine service, which were $29,670.23. This would leave
a grand total saved to the State of $210,364.23 by the transfer of this
property.
FEDERAL GOVERNMENT WILL TAKE ovER PROPERTY.
The Federal Government is willing and anxious to take over this
property and pay for it, as shown by the following extract from a letter
written to this committee by Dr. Rupert Blue, Surgeon General, United
States Public Health Service: “This bureau is wholly agreeable to
376 , STATE HEALTH DEPARTMENT.
the maintenance of any quarantine establishment along the Texas-
Mexican border, as may be necessary for the protection of Texas and
the rest of the United States as well, and the same attitude likewise
applies to the establishment of quarantine stations on the Gulf coast.”
The Act of Congress of February 15, 1893, provides that “whenever
the proper authorities of the State shall surrender to the United States
the use of buildings and disinfecting apparatus at a State quarantine
station, the Secretary of the Treasury shall be authorized to receive
them and to pay a reasonable compensation to the State.”
This reasonable compensation must be agreed upon by the State and
Federal authorities, and the money is now available to pay for all
buildings, apparatus and equipment owned by the State.
We view with alarm the encroachment of the Federal Government
upon the rights of the States in the courts, in the regulation of intra-
state freight rates and in educational and agricultural aﬁairs, but the
question of quarantine against "peoples and ships coming from foreign
countries is a Federal question and the Government has the right to
exercise such authority, and since she has absolute control of custom
duties and immigration she should also exercise control over the quar-
antine service. '
RURAL HEALTH WORK.
We wish to call attention to the plan of carrying on rural health work
under the Act of the Thirty-ﬁfth Legislature appropriating $25,000
for the ﬁscal year ending August 31, 1917, and appropriating $45,000
for the year beginning September 1, 1917, and ending August 31, 1918.
Only $5,120.67 of the appropriation of $25,000 could be spent before
the close of the last ﬁscal year, and the other $19,879.33 reverted to
the Treasury. The $45,000 is available for the year beginning Sep-
tember 1, 1917, and ending August 31, 1918. The State health officers
have entered into an agreement with the International Health Board
(in other words, the Rockefeller Foundation) to carry on this rural
health work jointly in the following manner:
(1) “That the Texas State Board of Health pay $200 per month
toward the salary of the State director and pay all his traveling expenses
and all other necessary central office expenses, such as help, stationery,
postage, printing, supplies, equipment, drugs, etc., and that the Texas
State Board of Health assume the International Health Board’s pro-
portionate part of the cost of every ﬁeld unit authorized for the year
beginning September 1, 1917, and ending August 31, 1918.”
(2) “That the International Health Board pay the salary of the
State director and other necessary central office expenses, including help,
postage, supplies, equipment, etc., and that the International Health
Board assume the proportionate part of the Texas State Board of
Health for every ﬁeld unit authorized for the year beginning September
1, 1918, and ending August 31, 1919.”
This arrangement was made in order that the $45,000 appropriated
by the Legislature for the year beginning September 1, 1917, and end-
ing August 31, 1918, might be spent before it lapsed into the Treasury
STATE HEALTH DEPARTMENT. 377
and that the work for the next year would be carried on in Texas by
the International Health Board. It so happens that the director of
thelnternational Health Service and the director of the State Health
Service is one and the same person, and he draws a salary of $200 per
month from the State and $133.33 per month from the International
Health Board for the present ﬁscal year, but will draw his entire salary
from the International Health Board after the close of the present ﬁscal
year, unless a future session of the Legislature should appropriate more
money for this work.
As to the legality of this plan we will leave it up to the Attorney
General. and the courts. The opinion of the Attorney General is hereby
quoted as follows:
“Attorney General’s Department,
“Austin, Texas, April 7, 1917.
“Dr. W. B. Collins, State Health Oﬁlcer, Capitol.
“DEAR SIR: You desire to be advised:
_ “First. If you can begin ‘operations under Senate bill No. 159,
passed by the last Legislature, but which bill is not yet in effect, and
to know if you would be authorized to contract now debts for the
necessaries to be used in carrying out the purpose of said bill, to be
‘paid for after the bill goes into effect.
“Our answer to'the above is, that the Constitution prohibits the
creation of any debts until there is a valid and pro-existing law in
existence authorizing such debts to be created. In our opinion, no
debts of any character can be created under said bill until same is in
full force and effect. We do not believe that the legislative intent
with reference to when a bill goes into effect can be changed in this
way by those charged with the enforcement of the law created by the bill.
“Second. You desire to know if you could directly create debts
before the bill goes into effect; if you could make arrangements with
Federal authorities to pay for all expenses incident to carrying out
the provisions of the bill prior to the bill going into effect, and there-
after for a corresponding period, and for a like amount let the State
pay for all of the bills.
“We advise you that the same rule would apply to this transaction,
for it is only a roundabout way of doing the same thing. What the
I law condemns being done directly will be condemned when the same
thing is .done indirectly. The net effect of this transaction is that the
State, when it does pay for all the expenses, would pay for debts created
prior to the bill going into effect. Therefore, we do not think this can
be done.
“Third. You desire to be advised if you would be authorized under
the provisions of this bill to purchase automobiles to be used in carry-
ing on the work provided for in the bill.
“The language of the bill, making the appropriation, is as follows,
. towit:
“ ‘Section 1. That for the purpose of enabling the State Health _
Oﬁ‘icer of the State of Texas to employ such assistance as he deems
3 78 STATE HEALTH DEPARTMENT.
necessary to assist in intensive rural health work and rural sani-
tation leading to the prevention and eradication of malaria, hook-
worm, typhoid fever, tuberculosis, and other ‘contagious and in-
fectious diseases in the State of Texas, there is hereby appropriated,
out of the State Treasury not otherwise appropriated, the sum of ~
twenty-ﬁve thousand ($25,000) dollars, or so much thereof as may
be necessary, for the remainder of the ﬁscal year ending August 31,
1917, and the further sum of forty-ﬁve thousand ($45,000) dollars,
or so much thereof as may be necessary, for the ﬁscal year ending
August 31, 1918, to be expended under the direction of the State
Health Ofﬁcer and to be paid upon warrants drawn by the State
Comptroller of Public Accounts on vouchers approved by the State
Health Ofﬁcer.’
“While this language is very broad and permits you a wide discretion
in'the employment of means to aid in stamping out malaria, hookworm,
etc., we do not think it is broad enough to permit you to buy auto-
mobiles, even though it should be conceded that automobiles would
result in an economic saving to the State. This was a matter to be
considered by the Legislature, and had the Legislature intended to
permit the purchase of automobiles, we think it is an item involving
such a ‘large outlay of money that the Legislature would have expressly '
given its authority to purchase them, and failing to provide expressly
for the purchase of automobiles, we believe that the Legislature did not
intend the use‘ of the money herein appropriated to be used ‘in the
purchase of means of conveyances, but could be used only in providing
those things actually necessary and proper to carry on the work pro-
vided for in the bill. T
“Section 8 of the Act authorizes you to accept donations, which dona-
tions become a part of the general fund at your disposal, and shall be
deposited by you with the State Treasurer in a special fund to be paid
out only as directed in this bill, provided that said moneys shall be
used ‘for the speciﬁc purpose of preventing and eradicating malaria,
hookworm, typhoid fever, and other contagious diseases in the State
of Texas.’
“We believe that the purchase of an automobile as a means of trans-
portation would be too remote to come within the meaning of ‘speciﬁc
purpose of preventing,’ etc. It is necessary that a line be drawn some-
where, because it could be argued that this language is broad enough
to permit the purchase of a railroad car, or cars, if this should be
deemed advisable by the department, and in fact the ideas of various
persons would vary to such an extent that it is necessary to give to the
language some ﬁxed meaning. Therefore, we have decided that the
Legislature did not undertake to account the means of transportation,
p but included only that which is indispensable in carrying on the work
of stamping out the diseases mentioned. An automobile cannot be used
to stamp out a disease. It can only be used as a vehicle to carry the‘
agent about from place to place, but such chemicals, drugs, microscopes,
STATE HEALTH DEPARTMENT. 37 9
slides, etc., as are necessary, of course, would be proper to be purchased
under the provisions of this Act.
Yours very truly,
(Signed) W. A. KEELING,
Assistant Attorney General.”
THE PASTEUR INSTITUTE.
We did not have the investigation of this institute assigned to our
Committee, but since it is a health proposition we had Dr. J. T. Wil-
hite, superintendent of the Pasteur Institute, before our Committee,
and he does not think that this institute should be located at the insane
asylum, as the sight of the crazy people has a bad effect upon people
who go there to be treated for rabies.
He thinks it might well be placed under the State Health Depart-
ment. '
We have corresponded with nearly all the State health ofﬁcers in the
United States, and ﬁnd that a good many of them have the. Pasteur
Institute work under the Health Department, and many of them fur-
nish the serum free, or at cost to the people who need the treatment.
We, therefore, recommend that the Pasteur Institute work be placed
under the State Health Department, with such safeguards as will secure
and retain the services of Dr. Wilhite, whom we believe to be one of
the best authorities in the United States on the treatment of hydro-
phobia. His salary should be increased commensurate with the char-
acter of work he is doing.
PURE FOOD AND DRUG DEPARTMENT.
We believe that the Pure Food and Drug Department should be
made a bureau in the State Health Department and the two laboratories
combined. Both of these departments have to do with the health of
the people, one to analyze food and drugs for the protection of the
health of the people, and the other to protect the health by preventive
measures and by combating contagious and infectious diseases.
A great many of the States have the Pure Food and Drug and Health
departments combined, and some of them have the Pure Food and Drug
control under the Department of Agriculture. We can see no reason
why the Pure Food and Drug control should not be placed as a bureau
in the State Health Department and be managed more economically
and just as efficiently. We will discuss this matter more fully in our
report upon the Pure Food and Drug Department.
We are appending hereto salary list of all employes of the State
Health Department. '
Respectfully submitted,
(Signed) W._ M. FLY,
Chairman.
GEORGE B. TERRELL,
House Subcommittee No. 3.
C. B. HUDsPETH,
Chairman, Senate Subcommittee No. 3.
380
STATE HEALTH DEPARTMENT.
Salaries State Health Department.


Name. Official Position. Salary D61‘
annum.
Dr. W. B. Collins . . . . . . . . . . . State Health Officer . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 3,000 00
Dr. A. L. Lmcecurn . . . . . . . . . Assistant State Health Officer . . . . . . . . . . . . . . . . . . 2,400 00
Dr. W. A. Davis . . . . . . . . . . . . Registrar of Vital Statistics. . . . .. . .. . . . . . . . . . . . . . 2,400 00
B. E. Bedell . . . . . . . . . . . . . . . . Assistant Registrar of Vital Statlstics . . . . . . . . . . . 1 ,50 00
Dr. G. M. Graham . . . . . . . . . Chemist and Bacterlologist . . . . . . . . . . . . . . . . . . 2,100 00
R. G. Upton . . . . . . . . . . . . . . . Sanitary Inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,800 00
V. M. Ehlers . . . . . . . . . . . . . . . Sanitary Engineer . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,800 00
Maude Casparis . . . . . . . . . . . . stenographer and Bookkeeper . . . . . . . . . . . . . . . . . . 1 ,500 00
Zella Clarke . . . . . . . . . . . . . . . . stenographer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 00
Lottie B. Toney . . . . . . . . . . . . stenographer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 00
Mrs. June Agee . . . . . . . . . . . . . Filing and Index General Clerk . . . . . . . . . . . . . . . . 1 ,200 00
Enos Baker . . . . . . . . . . . . . . . . Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 00
Dr. J. S. Davison . . . . . . . . . . . %uarantine Ofﬁcer, Galveston . . . . . . . . . . . . . . . . . . 2,400 00
Isaac En blom . . . . . . . . . . . . . isinfector, Galveston . . . . . . . . . . . . . . . . . . . . . . . . 900 00
George A len . . . . . . . . . . . . . . . Assistant Disinfector, Galveston . . . . . . . . . . . . . . . . 720 00
Chas. Parrish . . . . . . . . . . . . . . . Captain Disinfecting Vessel . . . . . . . . . . . . . . . . . . . . 1 ,200 00
James Parrish . . . . . . . . . . . . . . Engineer Disinfecting Vessel . . . . . . . . . . . . . . . . . . . 1 ,200 00
Herman Neuwiller . . . . . . . . . . Deckhand D-isinfectin Vessel . . . . . . . . . . . . . . . . . . 720 00
Dr. A. S. Pollock . . . . . . . . . Quarantine Officer, Sa ine . . . . . . . . . . . . . . . . . . . . . 1 ,800 00
R. J. Wendell . . . . . . . . . . . . . . Captain on boat, Sabine . . . . . . . . . . . . ._ . . . . . . . . . . 1,200 00
J._R. Court . . . . . . . . . . . . . . . . Boatman, Sabine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 720 00
KmgﬂCourt. ._ . . . . . . . . . . . . . . Engineer, Sabine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,200 00
Dr. . E. Spivey . . . . . . . . . . . Quarantine Oﬂicer, Brownsville . . . . . . . . . . . . . . . . 1 ,800 00
Worth Jones . . . . . . . . . . . . . . . Guard, Brownsville . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 00
J. M. Batsell._ . . . . . . . . . . . . . . .Guard, Brownsville . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 00
Dr. C. W. Sk1pperm.. . . . . . . . Quarantine Oﬂicer, Port Aransas . . . . . . . . . . . . . . . 1 ,800 00
Roy Court . . . . . . . . . . . . . . . . . Captain, Port Aransas . . . . . . . . . . . . . . . . . . . . . . . . 1,200 00
Emerson Court . . . . . . . . . . . . . Engineer, Port Aransas . . . . . . . . . . . . . . . . . . . . . . . . 1 ,200 00
Dr. M. _D. L. Jordan . . . . . . . . Quarantine Ofiicer, Velasco . . . . . . . . . . . . . . . . . . . . 1 ,200 00
Merciirio Martinez . . . . . . . . . . Guard, Zapata . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,200 00
Dr. L. W. Hollis, Jr . . . . . . . . . guarantine Oﬂicer, Presidio . . . . . . . . . . . . . . . . . . . . 1 ,800 00
Frank Baker . . . . . . . . . . . . . . . uard, Hidalgo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 00
Dr. D. H. Huffaker . . . . . . . . . Quarantine Ofiicer, El Paso . . . . . . . . . . . . . . . . . . . ‘. 1 ,800 00
Pat Powers . . . . . . . . . . . . . . . . Guard, El Paso . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 00
Dr. Van E. _McFarland . . . . . . Quarantine Officer, Eagle Pass . . . . . . . . . . . . . . . . . 1 ,800 00
Thos. F. \Vilson . . . . . . . . . . . . Guard, Eagle Pass . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 00
Dr. H. C. Hall . . . . . . . . . . . . . uarantine Oﬂicer, Laredo . . . . . . . . . . . . . . . . . . . . . 1 ,800 00
Henry Slelski . . . . . . . . . . . . . . . uard, Laredo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 00
Joe Herrera . . . . . . . . . . . . . . . . Guard. Laredo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 00
C. W. Schimelpfenig . . . . . . . . Dock Inspector, Port Arthur . . . . . . . . . . . . . . . . . . . 1 ,500 00
V. R. Westbrook . . . . . . . . . . . Dock Inspector, Orange . . . . . . . . . . . . . . . . . . . . . . . 90 00
Ed. Best. . . . ._ . . . . . . . . . . . . . . Dock Inspector, Beaumont . . . . . . . . . . . . . . . . . . . . 900 00
Dr. P. H. Chilton . . . . . . . . . . . Quarantine Officer, Terlingua . . . . . . . . . . . . . . . . . . 1 ,800 00
Ford Jackson . . . . . . . . . . . . . . . Guard, Terlingua . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,200 00
T. M. Newson . . . . . . . . . . . . . . Guard, Terlingua . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,200 00
Total . . . . . .~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 61,440 00


December Pay Roll for Bureau Rural Sanitation, Appropriation No. 3298-2.


Name. Oﬁicial Position. Amount.
Dr. P. W. Covington . . . . . . . . State Director . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 200 00
MISS Fannie Daniel . . . . . . . . . Steno rapher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
Dr. Wm. Thomas . . . . . . . . . . . Field irector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175 00
Grover Story . . . . . . . . . . . . . . . Microscopist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
r. . H. uy . . . . . . . . . . . . . Field Director . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175 00
Harry Smith . . . . . . . . . . . . . . . Microscopist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
Fred Laurentz . . . . . . . . . . . . . . Assistant. . . , . . . . . . I . . . . . . . . . . . . . . . . . . . . . . . . . .60 00
Dr. Grady Shytles . . . . . . . . . . Field Director . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175 00
Roy Moody . . . . . . . . . . . . . . . . Assistant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 00
Dr. Albert H. Braden . . . . . . . Field Director . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175 00
W, Shytles . . . . . . . . . . . . . . Microscopist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
William _Clement . . . . . . . . . . . . Assistant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 00
Dr. David E. Rouse . . . . . . . . . Field Director . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175 00
Ermyn Carson . . . . . . . . . . . . . . Assistant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 00
Bert Ross . . . . . . . . . . . . . . . . . . Assistant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 00
Dr. 0. J. Colwick . . . . . . . . . . . Field Director . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1,850 00


PURE FOOD AND DRUG DEPARTMENT. 381
PURE FOOD AND DRUG DEPARTMENT.
REPORT OF SUROOMMITTEE No. 3.
Hon. Eel. ll’estbrooh, Chairman, Senate Investigating Committee, and
Hon. W. M. Fly, Chairman, Central Executive GOHHR'lllM? of that
House. '
SIRS: We have had this department audited for the two ﬁscal years
beginning September 1, 1915, and ending August 31, 1917, and ﬁnd
that it has been conducted in a very satisfactory manner, and has ren-
dered good service to the people. Some criticisms in regard to han-
dling fees will be mentioned later.
EINANOIAL STATEMENT, 1915-1916.
Total appropriations by the Legislature for the year begin-
ning September 1, 1915, and ending August 31, 1916. . . $24,480 00
Refund by Mrs. Darwin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22 15
Total . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . $24,502 15
Total salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $15,280 00
Laboratory supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 599 58
Stationery, stamps, etc . . . . . . . . . . . . . . . . . . . . . ., . . . . . . . .. 596 25
Traveling expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,481 80
Reverting to Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 544 52
$24,502 15
FINANCIAL STATEMENT, 1916-1917.
Total appropriations for the year beginning September 1,
1916, and ending August 31, 1917 . . . . . . . . . . . . . . . . . . ..$24,480 00
Total salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$15,280 00
Laboratory supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 599 51
Stationery, stamps, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 600 00
Traveling expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,998 89
Reverting to Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 60
$24,480 00
The law authorizes this department to collect a fee or tax of one
dollar per year from each manufacturer of certain drugs and food
products in the State, and also to collect the tax from retailers in the
State who handle similar products manufactured out of the State. This
yields a considerable amount of revenue, and would yield twice as much
if all those subject to the tax could be made to pay the tax. If
their names could once he added to the list in the oﬂice it would
be an easy matter to collect the tax every year after that time. It now
costs approximately thirty per cent of the revenue to collect it.
882 .PURE FOOD AND DRUG DEPARTMENT. '
The receipts from this source from January 23, 1915, to August 31,
1917, are as follows:
RECEIPTS FROM PURE FOOD FUND.
Balance on hand January 23, 1915. . . ._ . . . . . . . . . . . . '. . . . .$ 9,437 66_
January 23, 1915, to August 31, 1915 . . . . . . . . . . . . . . . . . .. 7,680 76
September 1 1915, to August 31, 1916 . . . . . . . . . . . . . . . . .. 6,271 60
September 1., 1916, to August 81, 1917 . . . . . . . . . . . . . . . . .. 6,465 50
Refund, R. H. Hoffman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 19
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$29,815 71
Less refund to various parties . . . . . . . .' . . . . . . . . . . . . . . .. ‘ 288 61
$29,527 10
This refund was caused by some persons who overpaid and by others
who were not subject to the tax, having the amounts returned to them.
These fees were deposited in the American National Bank of Austin, _
and the books of the bank show the following deposits:
PURE FOOD FUND DEPOSITED IN STATE TREASURY.
May 28, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 5,000 00'.
September 7, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,500 00
October 23, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,500 00
January 19, 1.916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,000 00'
December 14, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,000 00'
January 27, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,000 00'
July 80, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,000 00
September, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,500 00'
September, 1917, balance on hand . . . . . . . . . . . . . . . . . . . . .. 582 21 ‘
Balance on hand January 23, 1915 . . . . . . . . . . . . . . . . . . . . .. 9,437 66
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$29,519 87'
Refund checks to various parties . . . . . . . . . . . . . . . . . . . . . . .. 127 00
Total amount shown by bank books . . . . . . . . . . . . . . . . . $29,646 87
Total amount shown by ofﬁce books . . . . . . . . . . . . . . . . . . . .. 29,527 10'
Discrepancy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 119 77'
This discrepancy is accounted for by errors occurring in the method
of bookkeeping.
EXPENSES PAID OUT OF PURE FOOD FUND.
Total salaries September 1, 1915, to August 31, 1916 . . . . ..$ 4,750 50‘
Total expenses September 1, 191.5, to August 31, 1916 . . . . . . 1,536 96
Total expenses M., K. & T. mileage books . . . . . . . . . . . . . .. 75 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 6,862 46
PURE FooD AND DRUG DEPARTMENT. 383
Total salaries September 1, 1916, to August 31, 1917 . . . . . .$ 4,727 89
Total expenses September 1, 1916, to August 31, 1917 . . . . .. 1,103 25
Total expenses 11., K. & T. Co. mileage books . . . . . . . . . 200 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 6,031 14
Total amount salaries January 23, 1915, to August 31, 1917.$15,197 03
Total amount expenses January 23, 191.5, to August 31, 1917. 6,752 23

Total amount expenses M., K. & T. mileage books . . . . . . . . . 275 00
Miscellaneous expenses two years . . . . . . . . . . . . . . . . . . . . . . . . 4,248 51
Grand total all expenses two years . . . . . . . . . . . . . . . . ..$26,472 77
Grand total receipts for two years, bank books . . . . . . . . . . . $29,646 87
Less expenses two years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 26,472 77
Balance shown by bank books . . . . . . . . . . . . . . . . . . . . ..$ 3,174 10
Total receipts, two years, ofﬁce books . . . . . . . . . . . . . . . . . ..$29,527 10
Less expenses, two years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 26,472 77
Balance shown by otﬁce books . . . . . . . . . . . . . . . . . . . . ..$ 3,054 33
Balance shown by bank‘ books . . . . . . . . . . . . . . . . . . . . . . . . ..$ 3,174 10
Balance shown by ofﬁce books . . . . . . . . . . . . . . . . . . . . . . . . .. 3,054 33
Difference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 119 77
IIMPORTAN CE OF SERVICE.
There is a great deal of work connected with this department. The
ﬁnancial side of it is only one phase of the subject.
It is'not self—supporting and perhaps never will be, but the service
rendered by this department cannot be measured in dollars and cents.
They analyze a great number of samples of foods and drugs every
year. From September 1, 1915, to August 31, 1916, they analyzed
2,419 samples, and from September 1, 1916, to August 31, 1917, they
analyzed 3,261 samples. .
Through the efforts of this department, thousands of pounds of
spoiled canned goods and other products that people eat have been
detected and destroyed. They have destroyed vast quantities of de-
cayed food products of various kinds that were being sold to the public.
They are assisting the local authorities all over the State in enforcing
the pure food law. During the year beginning September 1, 1915,
they secured sixty-eight convictions for violations of this law, and
$2,176.40 was collected as ﬁnes from those dealers who are violating
the pure food law.
During the year beginning September 1, 1916, and ending August 31,
1917, one hundred and vforty-four convictions were secured for viola-
tion of this law, and $5,956.36 was collected as ﬁnes.
384 PURE Foon ‘AND DRUG DEPARTMENT.
I-IINDERED BY POLITICAL CONDITIONS.
The present Pure Food Commissioner is a very efficient man and
has done all that he could do to make the department efficient in all
its work, but under political conditions existing in the State for the
past few years he has not been able at all times to secure and retain
the best men for the service. He has some men who are eﬁcient and
some who are not efficient, and this is probably true in other depart-
ments. '
The testimony taken in this department shows that it requires trained
men to do the work, and when untrained men are employed, as they
sometimes are, upon the recommendation of those “higher up,” they
cannot render good service until they are trained for several months
and sometimes they never become efficient. -
Mr. Hoffman is in favor of civil service regulations being applied to
all employes in the various State departments, and believes that, under
such regulations as would test the qualiﬁcations of all applicants and
retain their service, the efficiency of the service in all the departments
would be greatly increased. He says that three well trained men can
do as much work as seven untrained men, and do it much more satis—
factorily. '
Dr. J. S. Abbott, of the Bureau of Chemistry of the Federal Gov-
ernment, is also of the opinion that the efﬁciency of this department
could be greatly increased by applying civil service regulations to the
department. ' -
INEPPIGIENT BOOKKEEPING.
This testimony corroborated by the experience of the auditor in
checking the books in this department. They are paying $125 per
month for a bookkeeper, and no expert accountant can take those books
and determine accurately the amount of receipts and disbursements for
any given period of time. The only way to determine the receipts and
expenditures was to check the stub receipt book with the cash book
kept by the stenographer. Miss Grace Brown, for her own protection,
as she was custodian of the funds. -
We suggest that this department either install a correct system of
bookkeeping and employ a competentbookkeeper, or abolish this posi-
tion and let the stenographer keep the books, as she is doing now.
The Pure Food Commissioner takes agreat pride in this work, but
it is impossible for him to secure the best qualiﬁed persons, unless he
could absolutely have a free hand in selecting all his assistants.
It is natural for all the heads of the different departments to think
that their work is so important that it ought to be separate and inde-
pendent from all other departments. We are glad that they have such
a high conception of the importance of the work they are doing. But
this does not change the fundamental proposition that the greatest
degree of efficiency in the business world of today is secured by proper
organization and grouping of the various departments of the work.
PURE Poor) AND DRUG DEPARTMENT. 385
SHOULD BE A BUREAU UNDER STATE HEALTH DEPARTMENT.
Since the Pure Food Department has to deal with health problems
in the analysis of foods and drugs to prevent dilution, poisonous com-
pounds and mixtures injurious to the health of the citizens, and since
the Health Department of the State also deals with another phase of
health work, we lJGliG-YG that the Pure Food Department should be
made a bureau under the State Health Department, with proper safe-
guards to enable the State Health Officer to secure and retain the
services of the most competent men that could be had in this service.
The pure food work is under the Health Department in a good many
of the States, and there is no sound reason why it could not be just as
efficient under the Health Department as it is, independently managed.
W e believe that efficiency would be increased and expenses reduced by
this arrangement.
We submit with the record a detailed audit of this department.
We'append hereto complete salary payroll of this department.
~ Respectfully submitted,
(Signed) W. M. FLY, Chairman.
, Gnonen B. TERRELL,
House Subcommittee No. 3.
C. B. HUDsPETH,
Chairman Senate Subcommittee No. 3.
siinuuns PURE FOOD AND DRUG DEPARTi-IENT, SEPTEMBER 1, 1917, TO
SEPTEMBER 1, 1918.
R. H. Hoffman, Commissioner . . . . . . . . . . . . . . . . . . . . . . . ..$ 3,000 00
E. H. Golaz, chemist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,400 00
D. F. Snyder, chemist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,400 00
Miss 1\"Iabelle Haydock, assistant chemist . . . . . . . . . . . . . . . .. 1,800 00
Richard Hudson, inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,500 00
Dr. W. H. Minton, inspector . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,500 00
T. H. Johnson, inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,500 00
R. A. Buford, inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,500 00
C. M. Cocanougher, inspector . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,500 00
Andy Byas, inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,500‘ 00
Joe Jayne, inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,500 00
Grace Brown, stenographer . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,200 00
George Eanes, porter . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . .. 480 00
Salary and expenses of collecting fees:
Gus Harris . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,500 00
Mrs. Irma D. Jones, per month (employed during rush) . . . . 100 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $23,380 00
386 STATE LIVE STocK SANITARY CoMMIssIoN.
STATE LIVE STOCK SANITARY COMMISSION.
REPoRT 0E SuEooMMITTEE No. 10.
Hon. W. M. Fly, Chairman, Central Executive Committee of the House,
and Hon. Ed Westbrook, Chairman, Senate Investigating Committee.
GENTLEMEN: We, the members of Subcommittee No. 10, to whom
was assigned the investigation of the State Live Stock Sanitary Com-
mission at Fort Worth, have completed our work and respectfully sub—
mit the following:
The Live Stock Sanitary Commission of Texas is composed of three
members appointed by the Governor for a period of two years. The
chairman devotes his entire time to the Commission, and receives an
annual salary of $2,500 and $1,000 for expenses. The other members
meet with the Commission at irregular intervals, but devote little time
to the department. Their duties seem to be largely advisory. They
each receive an annual salary of $1,250 and $500 for traveling expenses.
As these Commissioners act largely in an advisory capacity and per-
form no important functions, except perhaps in appointing other em-
ployes, we do not see why they should draw a salary. We, therefore,
recommend that these oﬁices be abolished. If advisers are necessary
they should be paid a per diem not to exceed a ﬁxed amount. ‘
In addition to the three Commissioners there are seventy-three em-
ployes of this department. The office force consists of a chief clerk, an
auditor and three stenographers, at a total cost of $5,600.‘
The State Veterinarian receives a salary of $1,800, and has an
assistant receiving a salary of $1,500. Together they have $1,000 for
traveling expenses. There are sixty-ﬁve inspectors, whose salaries
amount to $65,000 and expenses $30,000. The total appropriation for
this department for the years ending August 31, 1918, and August 31,
1919, amounts to $243,000, or more than a quarter of a million dollars.
We made a careful audit of the books of this department from
August, 1915, to December, 1917. A copy of the auditor’s report is
attached to and made a part of this report. We call attention to page 1,
paragraph 2, of the auditor’s report. Prior to September 1, 1917, it
was the custom to list expenses. of the office each month in the name
of one of the employes, usually the chief ‘clerk, and make requisitions
on the Comptroller in his name for the total amount of the expenses.
The warrant was then cashed by him and the account paid, or the
warrant was deposited in the bank and the accounts paid by check.
It was impossible in many instances to ﬁnd receipts for the items listed
on these accounts for ofﬁce expenses. Receipts for the total amount
of $639.65, for the year 1915-1916, and $471.83, for the year 1916—
1917, could not be found. In some cases bills were found, but they
were not receipted. The auditor’s report also shows that in many
instances expense accounts were not itemized. In some instances the
entire expense allowance of $25 or $50 was simply marked “Expenses.”
STATE LIVE STooK SANITARY CoMMIssIoN. 387
‘
By reference to paragraphs 2, 3, 4 and 5, page 3, of the auditor’s report,
an itemized list of such accounts may be found.
The appropriation bill for 1917-1918 provides for sixty-ﬁve inspectors.
We found that some of the ofﬁce force, namely, two stenographers, were
drawing inspectors’ salaries and were paid out of the appropriation for
inspectors. We also found that the department had employed a lawyer
who drew an inspector’s salary. When the chairman of the Commis-
sion was questioned on this point, he stated that he needed legal advice
and thought that he had a right to employ an attorney and pay him
with an inspector’s salary.
SCOPE OF WORK.
In additién to the audit, we made a careful study of each phase of
the work being performed by this department. We ﬁnd that they are
engaged in the eradication of ticks, hog cholera, cattle scab, sheep scab,
anthrax, tuberculosis and other minor contagious and infectious diseases
among live stock. In most of this work the Live Stock Sanitary Com-
mission co-operates with the Federal department. The Federal Bureau
of Animal Industry employs an expert to direct the work of eradicating
each of the diseases mentioned and practically the same number of in-
spectors as is provided for by the State.
Our Committee took testimony from each of the Federal directors.
They discussed briefly the general plan of co-operation between the
State "and Federal departments. We questioned them _concerning the
co-operation and eﬂiciency of the State inspectors, and found the co-
operation very satisfactory. We also summoned a number of State
inspectors and questioned them concerning the details of their duties,
all of which testimony is incorporated in this report.
METHOD OF HANDLING EXPENSE ACCOUNTS.
' The present system of handling expense accounts for the ﬁeld force
of this department might be improved. For instance, an inspector is
allowed $50 per month for traveling expenses, without any deﬁnite
regulations as to how that account shall be spent. He is required to
itemize his account, but may place almost anything in his expense
account. He may use a seven-passenger touring car, which is very
expensive, or he may use a Ford. One inspector, testifying before our
Committee, stated that he used a large car, which was also used by
his family. He stated that the car was overhauled at an expense of '
over one hundred dollars, which he paid on the installment plan out
of his monthly expense account. He stated that he was able to pay
from $12 to $1.5 per month from this account. Under such practice
the service necessarily suffers. We believe that some such plan as is used
by the Federal Government for handling these expense accounts would
increase the efficiency of the service in this department. The Federal
inspectors doing the same kind of work as the State inspectors, and in
co-operation with the State inspectors, receive $60 a month for the
388 STATE LIVE STooK SANITARY CoMMrssroN.
upkeep and expense of a car, and they are required to travel at least
820 miles per month. They are required to make daily reports to the.
ofﬁce, which furnish an accurate statement of each day’s travel and
the territory traveled in. The office director, from these reports, may
have an accurate picture of each day’s travel of all inspectors. The
expense allowance added to the inspector’s salary and paid in a lump
sum. Under the present method of handling these accounts by the
State, it often works a hardship on the inspector. Some months the
work heavier than others. An inspector may spend a great deal
more than. his expense allowance one month and less than his allowance
the next. When he spends more than his allowance he must pay this
excess out of his salary. If he spends less than his allowance, he does
not get the full allowance. This has a tendency to encourage the pad-
ding of expense accounts, or dishonesty.
We, therefore, recommend that the allowance for traveling expenses
of all inspectors be added to their salaries and paid in a lump sum with
the salary each month; and that the same minimum number of miles
of travel per month he required of State inspectors as is required by
the Federal Government, namely, 820.
HANIPERED BY POLITICAL CHANGES.
In justice to the present Commission, we desire to say that the work
seems to be about efﬁciently performed -as can be expected untler the
present system. Our study of this department discloses the fact that
it has been made a political football and has been kicked freely. There
have been as many different Commissions as changes in administration
since the department was established. Mr. Cunningham, the chairman,
testifying before our Committee, stated that it took a chairman almost
two years to become thoroughly familiar with the numerous duties of
this department. We may be sure that it takes even longer to train
the ﬁeld force of inspectors. All this force of seventy-six men are
trained at the expense of the State and a much needed service. About
the time they become familiar with the work and are ready to render
some real service, a new Governor is elected, the department is reor-
ganized from top to bottom, the State starts out again to train another
set of men, and the same old story is repeated over and over.
We believe this department is of tremendous importance to the wel—
fare of the live stock industry of the State, and it should be removed
as far as possible from personal and political influence. Merit should
be the only consideration for employment in this, as in all departments
of the State Government. In order to co-ordinate this department with
other agricultural agencies we recommend that this department he made
a bureau under the Department of Agriculture, to be known as the
Texas Bureau of Animal Industry. We recommend that the present
Commission of three members be abolished, and that the department,
or bureau, be directed by a single head appointed by the Commissioner
of Agriculture under proper civil service regulation.
STATE LIVE SrocK Sxxrram' COMMISSIOX. 389
*We recommend that the Live Stock Commissioners repay into the
State Treasury all money paid an attorney or attorneys in the guise of
_ tick inspectors, and. that such practice is condemned. ‘
**We recommend that the policy of employing stenographers and
drawing warrants for their pay as tick inspectors be discontinued and
that said practice be condemned.
Respectfully submitted,
JACK JOHNSON,
Chairman.
R. L. MoDowRA,
House Subcommittee No. 10.
E. A. DECHERD, J R.,
Chairman, Senate Subcommittee N o. 10.

AUDITOR’S REPORT.
Austin, Texas, January 9, 1918.
H on. Jack Johnson, Chairman, House Subcommittee N o. 10, and Hon.
E. A. Decherd, Jr., Chairman, Senate Subcommittee No. 10.
DEAR SIRS: Having completed the audit of the State Live Stock Sani-
tary Commission, I desire to make the following report and recom-
mendations:
In keeping the accounts with the appropriations the department uses
a large ledger, which is entirely adequate for this purpose. However,
the front part of the ledger has been used for individual accounts with
the traveling representatives of the Commission, and the latter part of
the ledger, intended for individual accounts, has been used for the
keeping of the appropriations. This should be changed, and the front
of the book used for the general accounts of the appropriations and
the latter part for individual accounts with members of the Commission.
Although the ledger was not kept according to the best methods of
bookkeeping, the accounts were fairly accurately kept. The balances,
however, as shown by the books of the Commission, do not agree in
many instances with the balances shown by the Comptroller. The dif-
ference is small in most cases. The balances of some of the accounts
were not shown, and it was necessary to work these out from the entries,
which was a difﬁcult matter to do. From the fact that the Comptroller’s
balances were usually smaller than those shown on the books of the
Commission, it may be inferred that some entries were not made. A
comparison of the balances is given toward the end of this report.
Prior to September 1, 1917, it was the custom to list the expenses
of the office each month in the name of one of the employes, usually the
chief clerk, and make requisition upon the Comptroller in his name
for the total amount of the expense. The warrant was then cashed by
him and the accounts paid, or the warrant was deposited in the bank

*Committee amendment by Mr. DeBogory, adopted.
**Committee amendment by Mr. Bryan, adopted.
390
STATE LIVE SToc-K SANITARY CoMMIssIoN.
and the accounts paid by check. It was impossible in many instances
to ﬁnd receipts for the items listed on these accounts for ofﬁce expense.
Receipts for the following items, shown by the books to have been paid
in the manner indicated above during 1915-16, could not be found:
Oﬂice Account. Appropriation X-259.


Date. Expended for— Amount. Total.
Sept., 1915 Stamps. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 22 80
Tape line . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
- 22 '90
Oct. , 1915 Business cards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2 50
aper . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Desk and chair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 00
32 75
Nov., 1915 Stamps. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 17 45
Express.- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4O
17 85
Dec., 1915 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 24 75
Office rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 00
Painting doors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 25
58 00
Jan., 1916 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 31 30
Ex ress . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 45
0 ice chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
Drayage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Rubber stamp . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
53 75
Feb., 1916 Stamps . . . . . . . . . . . ..‘ . . . . . . . . . . . . . . . . . . . . . . . . . . .. s 16 75
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
36 75
Mar., 1916 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 20 00
Drinking water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00
22 00
April, 1916 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 30 00 30 00
May, 1916 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 20 00
Transfer char es . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
*Telegraph bil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 48
31 48
June, 1916 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 25 27
Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 50
. 32 77
July, 1915 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 36 50
, Railway guide. .~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
"Express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
37 75
Aug., 1916 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 4 45 4 45
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 380 45
Appropriation X-260—Receipts Not Found.
Date. Amounts Severally Expended. Totals.
Sept, 1915 $9.00, $1.10, $9.00, $1.20, $9.00 $0.60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 29 90
Oct, 1915 $9.00, $6.50, $0.80, $27.00, $1.15, $9.00. $1.15, $9.00, $1.15, $9.00
- $1.25, $9.00, $6.50 . . . . . . . . . . '. . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 50
Nov., 1915 $0.40, $6.50, $0.45, $3.75, $9.00, $0.55, $9.00, $0.45, $18.00, $1.10. . . . 49 20
Jan., 1916 Spray pump . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Feb., 1916 3 .88, $0.10, $9.00, $0.55, $30.00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 53
Aug., 1916 Express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 66
Aug., 1916 Out of Appropriation X-261, stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 80
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 269 09


*Receipt for $9.08
**Reeeipt for 75 cents
STATE LIvE S‘Tocx SANITARY CoMMIssIoN. 391


Appropriation Y-247. Receipts Not Found.
Date. Expended for— Amount. Total.
Sept., 1916 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
Telephone tolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 87
Water. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
Wiring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 85
Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Repairs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Bucket . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Messenger service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 50
Record . . . . . . . . . . . . . . . . . . . . . . . . ., . . . . . . . . . . . . . . . . 1 30
60 17
Oct., 1916 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37- 50
Transfer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 25
42 75
Nov., 1916 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 00
Ice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
30 45
Dec., 1916 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
Postal Telegraph . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 64
Messenger fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
Filing cabinet . . . . . .’ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
~ 25 64
Jan., 1917 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 18 50
Western Union Telegraph Co . . . . . . . . . . . . . . . . . . . . . . 35
Southwestern Tel. and Tel. Co . . . . . . . . . . . . . . . . . . . . . 15 65
Southwestern Tel. and Tel. Co . . . . . . . . . . . . . . . . . . . . . 25
Dallas News . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Record . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . 75
Attachments for ﬁling cabinet . . . . . . . . . . . . . . . . . . . . . . 50
T pewriting. $3.75 and $54.45 . . . . . . . . . . . . . . . . . . . . . 58 20
iscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
Guide. $0.75 and $0.20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
Postal Telegraph Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96
Ice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Notary fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
105 91
Feb., 1917 Stamps. .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 30 00
Southwestern Tel. and Tel. Co . . . . . . . . . . . . . . . . . . . . . 18 30
News . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Ice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00
Stamp outﬁt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
Express . . . . . . . . . . . . . . . . . . . . . . . . . . . . _. . . . . . . . . . . . . 2 59
Messenger and transfer. . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Notary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13 50
70 89
Man, 1917 (Item not given) . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . .. 42 00
ew's . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Rubber stamp . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
49 00
April, 1917 *Ice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 30
Express and transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 05
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 70
News . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Janitor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Notary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
63 05
May, 1917 Record and Telegram . . . . . . . . . . . . . . . . . . . . . . . . . . . . . l 15
Ice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 20
Janitor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Copy of opinion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 75
Removing fan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 75
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Notary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

*Receipt for $2.00


13 60
392 STATE LIVE STocK SANITARY CoMMIssIoN.
Appropriation Y-247. Receipts not Found—Continued.


Date. Expended for— Amount. Total.
June, 1917 Although no account was found for the items, cancelled
checks were found . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ *32 10
** 5 00
Fort \Vorth Record (no receipt) . . . . . . . . . . . . . . . . . . . . 65
$ 37 75
July, 1917 Ice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 2 60
Check for . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' 2 50
Telegraph Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ***26 30
Express and transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Check for . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 35
Express, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 50
Four checks for . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 54
47 79
FortlI/Vorth Record (no check or receipt) . . . . . . . . . . . . 65
Ice (no check or receipt) . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
2 15
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 549 15

In a great many instances no bills or accounts were found represent—
ing these items. In some cases bills were found but they were not
receipted. The cancelled checks mentioned above were personal checks
of the person receiving the warrant for the account.
Prior to June 1, 1917, itemized expense accounts were not ﬁled by
the employes of the department. In some cases, however, the accounts
were itemized prior to this date, but this was not usual. At the present
time, a form providing for the itemization of expense is being used,
and each traveling representative of the Commission is required to ﬁle
a work sheet for each week showing what he was doing and the places
he visited. It is recommended that a form providing suitable columns
for the classiﬁcation of expenses be ‘adopted. Such a form was sub—
mitted to the chairman of the Commission for his consideration. The
expense accounts did not show the purpose of the trip or the point
visited. '
In many instances, expense accounts were submitted in lump sum,
as, for example, the account of J. W. Johnson, for seven months, $87.50,
not itemized, and the expense account of J. W. Johnson, for four months,
$100, not itemized, and in many other cases the allowance of $25 per
month was entered in lump sum, for “auto hire” (see account of D.
Price for 1915-16), or for “horse feed for-month.” Expense accounts
of E. Cocanougher for September, 1917, and May, 1916, were not suf-
ﬁciently itemized.
On many expense accounts telephone bills, telegraph bills, and street
car fare were charged. These charges were usually the ﬁnal items on
the expense account, making the allowance of $25 or $50.. It is rec-
ommended that in such cases the name of the party called and the place
of his residence be listed on the expense account, and that the party
to whom a telegram is sent be named and his residence given.
Automobile casings, tubes and repairs were often entered on the
expense accounts. Also gasoline bills and cash payments for gasoline
*Receipts for $27:10_from telegraph company
**Receipt for $2.13, ice and water ***Check 10!‘ $29.40
STATE Lrvr. Srocx :vrrmv COMMISSION. ' 393
were often listed. See Y-834, account of Carrol Drew, “auto expense
25 days at $2 per day”; Y-233, warrant 20318, Cunningham, $36 for
tires and repairs, $3 for gas, car fare ; also, Y-2-33, warrant 23921,
Cunningham, $27.10, for auto tires and repairs. Also, Y-233, May,
1917, Cunningham, account of $82.73, of which $51.33 was for auto
tires and repairs and gasoline for the month; also see warrants 29146
and 33418 for “auto expense,” Cunningham; also see Y-249, warrant
45745, July, 1917, Cunningham, account of $83.40, of which $45.35
was for tires, inner tubes and repairs; also see Y-241, warrant 45740,
account $96.80, of which $19.50 was for repairs and casings; also see
Y-249, account of $30.34, warrant 46605, $30.34, of which $15 was
for tire and inner tube for automobile of Mr. Stewart, who, I under-
stand, uses his own car in inspecting stations in the city of Fort Worth;
also see Y-243, warrant 4574, for $81.77, Mr. J arrell, of which $19.75
was for auto repairs, July, 1917 3 also see Y-243, warrant 258, for
$96.95, Mr. Jarrell, of which $37.60 was for auto casings and tubes,
August, 1917. '
It was stated that in many cases the employes furnished their own
cars, and the department paid the expense of the upkeep. ‘ It is recom-
mended that where the Commission pays the expense of the upkeep of
automobiles, receipted bills for the expenses of the car be furnished.
The Commission has adopted the plan of requiring receipts for every-
thing above one dollar. This custom has been in force since June‘ 1,
1917. Prior to that time the entire $25 allowance for the traveling
representatives was in some cases marked in one item, “auto expense.”
Relative to expense accounts it was noted that several of the employes
of the Commission, Messrs. Stewart, Wallace, J arrell and Avery, made
trips out of the State to Kansas City, Chicago, etc., in attendance, as
I understand it, upon conventions, discussing work related to their
duties.
It was found that members of the office force were working as in-
spectors and drawing salaries as such. Expense accounts for these em-
ployes were prepared but never paid.
It was very difficult to ﬁnd many of the accounts drawn against the
appropriations. It is recommended that some system of filing dupli-
cates of all accounts be inaugurated, and that they be filed according
to appropriation numbers apart from the other ﬁles and office record.
It is also recommended that the duplicates of accounts show the ap-
proval of someone responsible for the receipt of goods. It is also rec-
ommended that expense accounts have a more careful scrutiny. It is also
recommended that duplicates be kept of all official telegrams and that
they be marked “official,” and filed together, in order that they may be
checked against the monthly account.
No receipts were found for the following payments from appropri-
ation Y-248:
394 STATE LIvE SToeK SANITARY CoMMIssIoN.

Appropriation Y-248, Receipts Not Found.
Date. Expended for— Amount. Total.
Dec., 1916 (Items not given) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7 18
(Items not given) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
$ 12 18 .
Jan., 1917 (Items not given). .- . . . . . . . . . . . . . .v . . . . . . . . . . . . . . .. $ 6 50 6 50
April, 1917 Notary fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Porter service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
50
May, 1917 Testing outﬁts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8 00
Notary fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
8 25
June, 1917 gltems not given) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4 46
Items not given) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 00
(Items not given) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
39 71
July, 1917 (Items not given) . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . $ 7 50
(Items not given) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
(Items not given; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 40
(Items not given . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
26 90
3 Grand total . . . . . . . . . . . . . . . . . .i . . . . . . . . . . . . . . . . . . . . . . . . . $ 94 04


- No receipts were found'for the following items charged under appro-


priation Y-249 :
Appropriation Y-249, Receipts Not Found.
Date. Expended for— Amount. Total.
Dec., 1916 Telephone. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 12 00
Western Union Telegraph Co . . . . . . . . . . . . . . . . . . . . . . 9 50
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 00
Tuberculin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 55
8 41 05
IVIay, 1917 Syringe. . . ._. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 6 00
(Items not glven) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 50
Thermometers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 84
Gloves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 50
Magnifying glasses . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . 16‘ 49
Notary fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Copy of‘ law. (No account was on ﬁle in the office for
these items, although charged upon the books). . 25 00 95 58
July, 1917 Korall Publishing Co. (items not given) . . . . . . . . . . . . . $ 1 80
Memphis Democrat . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 22
Vernon Record . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 15
Montague Enterprise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Sunlight Publishin Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . - 40
Times Publishing 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
inks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 7O
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 50
35 27
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 171 90


STATE LIvE SToox SANITARY CoMMIssIoN.
395
Balances Reverting to the Treasury.
Year Ending August 31, 1916.
i l
l l
l
Year Ending August 31, 1917.

l
. As Shown by Books of— As Shown by Books of—
Out of . j Out of
Appropriation Commission, Comptroller, ' Appropriation Commission, Comptroller,
‘ Number. ount. Amount. , Number. ' Amount. Amount.
l
X-251 . . . . . . . . . . . $ 757 44 $ 757 44‘ Y-232 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
X-253 . . . . . . . . . .. 81 01 81 015 Y-233 . . . . . . . . . .. S 0 67 $ 0 67
X-247 . . . . . . . . . . . 93 93k Y-234 . . . . . . . . . . . 04 04
X-249 . . . . . . . . . . . 62 50 62 50! Y-235 . . . . . . . . . . . 40 20
X-260 . . . . . . . . . .. 24 19 25 19 Y-237 . . . . . . . . . .. 250 00 225 00
X-244 . . . . . . . . . . . 08 08; Y-238 . . . . . . . . . . . 2,666 53 1 ,850 01
X-250 . . . . . . . . . . . 822 06 822 06' Y-239 . . . . . . . . .
X-256 . . . . . . . . . . . 312 50 312 50f Y-834 . . . . . . . . . 1,751 46 1,843 71
X-261 . . . . . . . . . . . 430 68 430 68' Y-247 . . . . . . . . . .. 6 49 Overdrawn
X-259 . . . . . . . . . . . . . . . . . . . . . .. 3 64} Y-241 . . . . . . . . . .. as 25 38 15
‘ -243 . . . . . . . . . . . 68 68
iY-245 . . . . . . . . . .. 1 34 1 14
' Y-248 . . . . . . . . . . . 1 19 19
y Y-249 . . . . . . . . . . . 2 00 Overdrawn
Totals . . . . . . $ 2,491 393 2,496 03|i Totals . . . . .. $ 4,719 05 3 3,960 79
I Overdraft appro-
priation Y-247. $ 10 41
l Overdraft appro-
- priation Y-249. 23 .10 '
l as 51
Net total revert-
E ing to Treasury . . . . . . . . . . . . $ 3,927 28


Taking the Comptroller’s balances as the correct amounts reverting
to the State Treasury, the total cost of operation of the Commission
for 1915-16 was $63,303.97.
$65,800.
Total appropriation for this year was
Total appropriation for 1916-17 was $82,332.80, including a de-
ﬁciency of $16,832.80 for additional
inspectors.
Deducting the
$3,927.28, reverting to the State, according to the Comptroller’s books,
we ﬁnd the total cost of operation of the Commission for 1916—17 to
be $78,405.52.
Respectfully submitted,
(Signed)
GRovER LEwIs,
Auditor.
396 WAREProUsE AND ll'lARKETING DEPARTMENT.
wAREHoDsE AND MARKETING DEPARTMENT.
REPoRT or SuPcoMMITTEE No. 10.
H on. W. M. Fly, Chairman, Central Executive Committee of the H o'use,
and H on. Eel. Westbrook, Chairman, Senate Central Investigating
Committee. '
G-ENTLEMEN: We, the members of Subcommittee No. 10, submit the
following report on the Warehouse and Marketing Department:
We have investigated the Warehouse and Marketing Department and
ﬁnd that its ﬁeld force has three divisions. For the year ending August
31, 1917, this force consisted of ‘ﬁve warehouse examiners, ten gin in-
spectors, eleven lecturers and one acting manager. The ofﬁce force
consisted of twelve persons. There have never been more than twenty-
two persons in this department. Many employes serve in dual capaci-
ties. Total salaries paid aggregated $32,634.74, while traveling expenses
totaled $12,434.66. The salaries for the year ending August 31, 1916,
aggregated $37,947.33, and traveling expenses totaled $17,123.92, mak-
ing a reduction of $10,001.85 for the year ending August 31, 1917, in
total expenses as compared with the year ending August 31, 1916. The
total appropriation for the ﬁscal year of 1916-17 was $66,600, includ-
ing a deﬁciency appropriation of $300. Of this amount, $16,645.20
reverted to the Treasury, making a net cost of $49,954.80. Our detailed
audit for this department covered the ﬁscal year of 1916-17.
A total of ninety warehouse and marketing associations have been
incorporated under the Warehouse and Marketing Law as passed by
the First Called Session of the Thirty-ﬁfth Legislature.
Reports on ﬁle in the office show that on December 1, 1917, there
were thirty-two of these warehouses in which were stored 11,502 bales
of cotton and 1,707 bales of linters. These ﬁgures represent only cotton
for which prescribed negotiable receipts have been issued, and do not
include as many, or more, bales stored in the same warehouses for
which no prescribed negotiable receipts have been issued.
There are ﬁve warehouse organizations which handle cotton seed
exclusively; one warehouse which handles sweet potatoes exclusively;
one warehouse which handles turpentine exclusively; and one ware-
house organization which handles hay exclusively. It is well to state
that the South Texas Haymakers’ Association, which stores hay exclu-
sively, is a corporation which has a chain of perhaps thirty warehouses,
and through this organization the haymakers of South Texas have a
successful marketing system.
Twenty-seven warehouse organizations, more or less, affected by the
drouth, are not operating this season for the purpose of storing cotton,
but are used this year as places of storage for hay and grain. A good
many of these organizations are also buying food and feed in car lots,
and distributing the same among their members at cost prices. Twelve
warehouses report no cotton on hand. No reports for November have
yet come from nine organizations, and two organizations are yet in-
complete.
WAREHOUSE AND MARKETING DEPARTMENT. 397
The books of the department were found to be especially neat and
well kept, the department having in its employ an experienced book-
keeper. By dispensing with the journal and making his entries directly
in a suitable ledger, some time and expense could be saved. The cash
book was found to be in balance and all receipts according to the entries
in the cash book for 1916-17 were found to be deposited in the Treas-
ury. We had some difﬁculty in auditing receipts from gin licenses as
they are now handled. It was necessary to examine each application
for license, ascertain the name of the applicant, and see if the amount
he paid had been debited in the cash book. In order that this dif-
ﬁculty may be avoided in the future, and in order that the original
sources of the receipts of the department, the gin licenses, may be
checked. against the receipts as shown by the cash book, it is recom-
mended that the licenses _be printed with stubs attached and that each
time a fee is received and a license therefor issued and detached from
the stub the stub be ﬁlled out so as to show the date, name of the
applicant, address, amount received, and any other information desired.
By this method the receipts may be verified by counting the stubs for
any particular ﬁscal year, and comparing them with entries on the
cash book. In all cases the expense accounts for automobiles should
show the dates during which the trips were made. When charges for
telephone calls or telegrams" are entered on expense accounts, the name
of the party called and his address should be given, and receipts for
automobile hire should accompany the account. '
The Committee found that nineteen ﬁeld men traveled approximately
2,028 days at a cost of $7,623.62, in a. period of months, being an
average daily expense of $3.76. Several of these men spent consider-
able time at home or off the road, while some made as many as two -
trips per month to Austin over long distances.’
From the report submitted the ofﬁce force seems to be large especially
in regard to bulletin clerks, of which there are ﬁve out of a total force
of twelve. While the record shows that one bookkeeper is employed,
we ﬁnd two clerks engaged in keeping the books pertaining to gin
license and other items. The fees obtained from gin licenses are ap-
proximately $4,000 per year. Our recommendations you will ﬁnd at—
tached to “Exhibit A.”
Respectfully submitted,
(Signed) JACK Jonxsox,
Chairman.
R. L. MCDOWRA,
House Subcommittee No. 10.
E. A. DECHERD, JR.,
Chairman, Senate Subcommittee No. 10.
398 WARm-IoUsn AND MARKETING DEPARTMENT.
AUDITOR’S REPORT.-
Austin, Texas, December 10, 1917.
Hon. Jack Johnson, Chairman, House Subcommittee N o. 10, and H on.
E. A. Decherd, Jr., Chairman, Senate Subcommittee No. 10.
DEAR SIRS: Having completed the audit of the State Warehouse
and l\ilarketing Department, I desire to make the following report and
recommendations :
The books of the department were found to be exceptionally neat and .
well kept, the department having in its‘employ an experienced book-
keeper. The bookkeeper makes his entries ﬁrst in a journal and then
transfers them to a ledger. _ The use of the journal is not essential and
could be dispensed with, as trial balances are not necessary in keeping
the accounts with the appropriations for the department. The entries
could be made direct in a suitable ledger especially printed for the
purpose. Such a ledger should have sufﬁcient space to give full in—
formation concerning the claim or charge. For "instance, in the case
of traveling expenses it would be well under the “Purpose Column” to
show where the representative went, the time he was out, in order that
this information may be obtained without referring to the original
expense account. As the books are now kept they do not show this
information, and it is necessary, in order to obtain it, to refer to the
original expense accounts, or bills, in case anyone desires to know for
what an expenditure was made. The chief objection to double entry
bookkeeping in such cases as this is in the time consumed in making
journal entries, trial balances, etc. ; otherwise, there is no particular
objection to be offered.
The cash book was found to be in balance, and all receipts, according
to the entries in the cash book for 1916-1'7, were found to have been
deposited in the State Treasury. However, it was impossible, without
a great deal of labor and expenditure of considerable time, to ascertain
whether or not all entries of receipts'had been made upon the cash book.
In order to ascertain this, as the receipts are now handled, it would be
necessary to examine each application for license, ascertain the name
of the applicant, and see if the amount he paid had been debited on
the cash book. The gin license record book was not completed, and
there was no way'to verify the receipts from this record. In order
that this difficulty may beavoided in the future, and in order that the
original sources of the receipts of the department, the gin licenses, may
be checked against the receipts as shown by the cash book, it is recom-
mended that the licenses be printed with stubs attached and that each
time a fee is received and a license therefor issued and detached from
the stub the stub be ﬁlled out so as to show thedate, name of the ap-
plicant, address, amount received, and any other information desired.
By this method the receipts may be veriﬁed by counting the'stubs for
any particular ﬁscal year and deducting the amounts refunded, pro-
vided the bookkeeper in making entries of cash in the cash book of
WAREHoUsE AND MARKETING DEPARTMENT. 399
amounts received prior to the beginning of the ﬁscal year makes entry
of them after the beginning of the ﬁscal year.
It is recommended that a different form of expense account be used,
providing suitable columns for the classiﬁcation of expenses. Please
see blank account herewith attached and marked “Exhibit A.”
In examining expense accounts it was noted that receipts for auto-
mobile hire, etc., did not accompany the accounts. It is recommended
that receipts be furnished with expense accounts for all unusual ex-
penditures and other expenditures which are not standard in their
nature.
Except in a few instances scrip books were not used. By the use of
scrip books a considerable saving to the State could be made during
each year. ' ' '
The expense accounts show many charges for automobile hire. In
many cases these charges were $7.50 and $8 per day. The use of auto-s
mobiles seems necessary in visiting gins, if any considerable amount of
territory is covered in a day. It is suggested that the State could fur--
nish automobiles for the inspectors and keep them up, or that the in»
spectors might furnish automobiles and the State furnish a certain
reasonable ﬁxed amount per month for the upkeep of the automobiles.
It might be that this would result in lessening the traveling expense
of the representatives of the department. ' I
It was also noted that several of the lecturers did not put in full
time. In some cases the time spent on the road during a month was
ten days or less. Many of the lecturers, before starting upon trips,
visited headquarters each time. Also where a number of trips were.
made during the month, the lecturer~often returned to his home and
remained a few days before starting on another trip. If it is feasible
and practicable the itinerary of the lecturers should be arranged as
nearly as possible beforehand.
In all cases the expense accounts ‘should show the dates during which
the trips were made and the purpose or purposes of the trip. When
charges for telephone calls or telegrams are entered on expense accounts,
the name of the party called and his address should be given. In some
instances the notary fees were paid when listed upon expense accounts,
but during the latter part of the year were uniformly marked off.
In some few instances automobiles were hired ‘where train service was
available. See account of $10.35, warrant 36885, appropriation Y-416,
where $7.50 was paid for an automobile from Austin to Manor.
The expense accounts show that lecturers and inspectors sometimes
made two trips or more from their homes to Austin during the same
month. For example, see accounts of $51.25 and $38.55, of June, 1917,
where a representative of the department made two trips from Brown-
wood to Austin, and also account of $98.05, appropriation Y-418, April,
1917, where a representative of the department made two trips from
Lubbock to Austin and return. Also expense account of August, 1917,
appropriation Y-418, where a representative of the department made
two trips from Denison to Austin and return.
400 WAREPIoUsE AND MARKETING DEPARTMENT-
Account of $148.06, appropriation Y-418, warrant 36029, covers a
trip made by one of the Commissioners to Kansas City and Washington.
Items for contingent expense were paid from the appropriation for
stationery and printing. There was no appropriation for contingent
expense until an emergency appropriation was granted‘ for this purpose.
It is recommended that the duplicates of all oﬁicial telegrams be
stamped or marked so to indicate their official character, and so that
they may be checked with the monthly accounts. It is also recom-
mended that the duplicates of all bills or accounts he OK’d by someone
responsible for the receipt of the goods.
Relative to gin licenses it was noted that a book was kept showing
the names, alphabetically, of those to whom licenses have been issued,
and that a gin license record was also kept. Most of the information
Shown on the gin license record is shown in the application blanks on
ﬁle under the number of the gin. By enlarging the book showing the
names alphabetically and providing suitable columns for the informa-
tion kept in the gin license record, the keeping of this gin license record
could be dispensed with. Especially is this true if the system of keep-
ing stubs for licenses issued is adopted.
In examining the expense accounts of lecturers and inspectors it was
noted that during a six months period one of them worked thirty-seven
days only, one sixty-eight, one seventy-ﬁve, one seventy-seven, three
worked eighty—one, one eighty-two days, and so on up to one hundred
and thirty-three days, the largest number worked during the period by
one man. Please see sheet attached marked “Exhibit B.”
The average daily traveling expense of the representatives of the de-
partment, in some cases, runs ‘a little high, due, no doubt, to the hiring
of automobiles. The average ranges from $2 to $5.98 per day, the
general average for all during a six months period being $3.76 per day.
Please see attached sheet marked “Exhibit B.”
According to instructions a detailed audit of the year 1916-17 only
was made. The amount appropriated for this year, including one de-
ﬁciency appropriation of $300, was $66,600. The following balances,
which agree with the Comptroller’s books, were turned back into the
State Treasury:
Appropriation No. Amounts,
Y-410 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 90 ()0 ,
Y-414 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 404 55
Y-414‘%— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138 97
Y-415i . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4.93 11
Y-416 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,949 39
Y-417 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,425 30
Y-418 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,143 88
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $16,645 20
WAREHOUSE AND MARKETING DEPARTMENT. 401
Deducting the amount of balances reverting to the Treasury, $16,-
645.20, from the total amount available, $66,600, we ﬁnd that the net
cost of operation of the department for 1916-17 was $49,954.80. The
fees collected by this department are approximately $4,300 per year.
Respectfully submitted,
‘ (Signed) GRovER LEwrs,
Auditor.
“Exhibit A.”
STATE OF TEXAS TRAVELING EXPENSE ACCOUNT

State of Texas to . . . . . . . . . . . . . . . . . . . . 191. .
Sleep- h 3 ' {fig
Date Place. R. R. ing Egg Meals Hotel Livery 553% Total,
Fare Car 2 :3 gig:
191 . . BO p-iE'E


Totals
l
I
i
l


Aggregate, $ . . . . . . . . . . . . . . . . . .
I do solemnly swear that the above expense account, aggregating 3 . . . . . . . . . . . ., is correct,
just and unpaid, and that each item shown therein was actually expended by me for the purpose
stated. 4
I . n . . . a s c u u s n s o Q a s u q n - - e u . - - c s o a u o a n n 0 a o
Sworn to and subscribed before me by . . . . . . . . . . . . . . . . . . . . . . ..on this the . . . . . . ..day
of . . . . . . . . . . . . . . . . . ., 191. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Notary Public,
. . . . . . . . . . . . . . . . . . . . . . . . ounty, Texas.
A proved on this . . . . . . . . . . ..day of . . . . . . . . . . . . . . . . . . .., 191. . . .for 3 . . . . . . . . . . . . . .
paya 1e out of Appropriation . . . . . . . . . . ..
n s n o u o o Q u a n - s . s u a - Q I s e 0 . . - n . u o u g . - u u a n n 0
“Exhibit B.”
Total Number of Days Traveled by Lecturers and Inspectors, Expenses, Average and General
Average of Each Per Day for Six Months.


Expenses.
. Number .
Name. of days. Individual. Average daily
J. L. Armstrong . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111 $ 393 50 $ 3 54
J. J. Allbright . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133 594 15 4 46
D. H. Biggcrs . . . . . . . . . . . . . . . . . . . . . . . . .-. . . . . . . . . _ 115 352 39 3 06
D. M. Cameron . . . . . . . . . ., . . . . . . . . . . . . . . . . . . . . . . 68 287 15 4 13
Pat Dani . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 37 221 61 5 98
D. E. Lyday . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 529 55 4 41
W. D. Lewis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a 150 60 2 00
N. C. Murray . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 97 302 10 3 11
D. M. Beedy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159 459 39 2 89
' W. J. Stephens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 506 90 '5 12
G. R. Spellhagan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 309 80 3 82
B. E. Sparks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181 787 40 4 35
C. T. Schanab . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 311 00 4 02
Bob Taylor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127 391 95 3 08
J. M. White . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 116 346 30 2 98
J. Stinebaugh . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118 680 55 3 62
J. C. Webb . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 81 264 17 3 26
R. L. Moody. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 449 7 5 48
G. F Wideman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 81 285 35 3 52
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,028 S 7,623 62
General average individual expenses per day. . . . . . . . . . . . . . . . . . . . . . . . . S 3 '76


402 STATE HIGHWAY DEPARTMENT.
STATE HIGHWAY DEPARTMENT.
REPORT or SUBooMMITTEE No. 10.
Austin, Texas, January 24, 1918.
(Each of the three members of Subcommittee No. 5 made a separate
report on the State Highway Department. In the Central Committee,
Mr. Sentell’s report was adopted as a working basis, and is as follows,
as amended by the Central Committee.)
Hon. Ed. Westbrook, Chairman, Senate Investigating Committee, and
Hon. W. M. Fly, Chairman, House Investigating Committee.
GENTLEMEN: We, your Subcommittee No. 5, to whom was referred
for investigation the State Highway Department, have made a thorough
investigation of the same.
Detailed information of the different divisions and employes of the
department, date comparing the department as related to Texas with
highway departments of other States as related to their own States, the
foundation of each bureau or subdivision, blue prints showing the
organization of the Texas Highway Department and highway depart-
ments of other States, ﬁnancial reports of the department, expense
accounts of the department and employes, together with testimony,‘
have been compiled and are given in our general report.
The Highway Department is divided into two sub-departments, the
engineering department and the motor registration department.
ENGINEERING DEPARTMENT.
In the engineering department there were fourteen employes on the
payroll in December; one chief engineer, salary $5,000 per year; three
division engineers, salary of each $2,400 per year; one ofﬁce engineer,
salary $2,400 per year; and nine oﬂice employes, salaries from $900
to $1,200 per year. The ofﬁce work seems to be well organized and
supervised by the ofﬁce engineer.
The division engineers are stationed out over the State where they
are ready to be used in road surveying and construction, but the work
has not been sufﬁcient to occupy all of their time, consequently there
has been a needless vexpense in this way.
The chief engineer, under the provisions of Section 5 of the High-
way Law, is elected by the Commission, and his salary is ﬁxed by it.
He is allowed actual traveling and other expenses while absent from
the State Capitol in the performance of duty under the direction of
the Commission. '
It is our opinion that the salary of $5,000 is more than is necessary
to obtain the services of an engineer, as required by the law and thor-
oughly competent in every way. '
In this connection your attention is respectfully referred to an expense
account of $169.98 of the chief engineer, Mr. Geo. A. Duren, all of
which has probably been illegally paid by the State, $129.40 of which
account is an expense incurred last December on a trip to Richmond,
Va., and to Washington, D. C. This trip was not authorized by the .
STATE HIGHWAY DEPARTMENT. 403
Commission before ‘made, and the account was not approved by Com-
missioners Hancock and McLean until after they and Mr. Duren, and
also the Comptroller’s Department, had been notiﬁed by Commissioner
Odle that the Attorney General’s Department had given an opinion
that the claim was illegal. The entire account has since been signed
by Commissioners Hancock and McLean and a warrant issued by the
Comptroller’s Department to Mr. Duren. A certiﬁed copy of the ac-
count as paid, together with a written opinion of the Attorney General,
is attached hereto and made a part of this report, as follows:
(COPY-l
“Attorney General’s Department,
Austin, Texas, January 22, 1918.
"Hon. H. C. Odle, State Highway Commissioner, State Highway De-
partment, Capitol.
“DEAR SIR: The Attorney General is in receipt of your letter of
January 21, which reads as follows:
“ ‘On December 1, Mr. Geo. A. Duren, State Highway Engineer, made
a trip to Richmond, Virginia, and to Washington, returning to Austin
on the 10th of December. His expense account of $129.28 was pre—
sented, which I would not allow. He made this trip without the knowl-
edge or consent of the Commission, and I thought it was enough, or
even too much, that a salary of sixteen and two—thirds dollars per day
be paid.’
“Replying thereto we beg to advise that Section 3, Chapter 190, of i
the Act creating the State Highway Department, provides that the
duties, in part, of the State Highway Commission, shall be the admin-
istration of the provisions of the Act creating said Commission, and
all funds to be expended by said Highway Commission can only be
spent by and with the consent of a majority of the members of said
Commission.
“Under the provisions of Section 5 of said Act, it is incumbent upon
the State Highway Commission to elect a State Highway engineer,
who shall be a competent civil engineer and graduate of some ﬁrst class
school of civil engineering and experienced and skilled in highway
construction and maintenance. Said highway engineer is to receive
such adequate salary as shall be ﬁxed in the discretion of said High-
way Commissioners, and such engineer, by the provisions of said sec-
tion, is allowed ‘actual traveling and other expenses while absent from
the State Capitol in the performance of duty under the direction of
the Commission.’
“Therefore, we are of the opinion that if the highway engineer of
your department made a trip to Richmond, Va., and to Washington,
D. C., without the knowledge or consent of the Commission and not
under its direction the charge of his expenses cannot lawfully be paid
by said Highway Commission, because the law permits such highway
engineer to collect his actual traveling and other expenses while absent
from the State Capitol in the performance of duty, as contingent upon
404 STATE HIGHWAY DEPARTMENT.
the fact that he is performing the service for which he is making the
trip, ‘under the direction of the Commission.’ The Commission alone
has the discretionary power to determine whether or not there exists
a necessity for such trips and to direct the highway engineer to make
same and to allow his expenses therefor.
the State Highway Commission, page 4..
Yours truly,
( Signed)
“W. J. TowNsEND,
Section 5 of the Act creating
“Assistant Attorney General.”
VOUCHER NO. 341.
State of Texas, Dr., to Geo. A. Duren, State Highway Engineer.
Expenses from November 23, to December 12, Inclusive.


Date. Amount. Total,
Nov. 23 Railroad fare, Austin to Fort Worth . . . . . . . .' . . . . . . . . . . . . . . . $ 5 90
Railroad fare, Fort Worth to Wichita Falls . . . . . . . . . . . . . . . . . 3 45
Pullman, Fort Worth to Wichita Falls . . . . . . . . . . . . . . . . . . . . . 1 25
Supper at Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Nov. 24 Breakfast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
upper . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
Railroad fare, Abilene to Fort Worth . . . . . . . . . . . . . . . . . . . . . . 4 8O
Pullman, Abilene to Fort Worth (day) . . . . . . . . . . . . . . . . . . . . . 1 25
Nov. 25 Breakfast. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
Dinner . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . 60
Railroad fare, _Fort Worth to Austin . . . . . . . . . . . . . . . . . . . . . . . 5 90
Car fare, Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 05
$ 25- 40
Dec. 1 Railroad fare, Austin to Richmond, Va . . . . . . . . . . . . . . . . . . . . . 3 38 10
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Dec. 2 Breakfast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Dinner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
Bag age, New Orleans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
,Dec. 3Meas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 75
Dec. 4 Car fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 05
Breakfast. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
Supper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Dec. 5 Breakfast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
Dinner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Supper (banquet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
Dec. 6 Breakfa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Dinner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Supper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
Hotel at Richmond . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Railroad fare, Richmond to \Vashington . . . . . . . . . . . . . . . . . . . 3 78
Car fare, Richmond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 05
Car fare, Washington . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 05
Dec. 7 Breakfast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
vDinner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Car fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Baggage . . . . . ._. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
‘Hotel at Washington . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00
Railroad fare, Washington to Waco . . . . . . . . . . . . . . . . . . . . . . . . 39 80
Pullman, Washington to Houston . . . . . . . . . . . . . . . . . . . . . . . . . 15
Dec 8 Breakfast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Dinner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Supper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
Dec. 9 Breakfast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . 50
Dinner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Supper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Bag age, New Orleans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Dec. 10 Mea s. , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 45
Baggage, Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Railroad fare, Houston to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . 4 95
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
129 40
Dec. 11 Car fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 O 10
Railroad fare, Austin to Hillsboro . . . . . . . . . . . . . . . . . . . . . . . . . 4 25
Pullman, Austin to Hillsboro . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
Dec. 12 Railroad fare, Hillsboro to Corsicana . . . . . . . . . . . . . . . . . . . . . . 1 35
Breakfast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
Supper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Railroad fare, Corsicana to Hillsboro . . . . . . . . . . . . . . . . . . . . . . 1 35
Railroad fare, Hillsboro to ‘Austin . . . . . . . . . . . . . . . . . . . . . . . . . 4 25
Pullman, Hillsboro to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
- 15 30
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 169 98
STATE HIGHWAY DEPARTMENT. 405
I solemnly swear that the above account is true and correct, and that
no part thereof has ever been paid.
GEo. A. DUREN,
' State Highway Engineer.
Sworn to and subscribed before me this the 10th day of December,
A. D. 1917.
(Signed) VANCE SToCKToN,
Notary Public in and for Travis County, Texas.
Approved January 10, 1918; for the sum of $169.98.
Approved, payable out of State highway fund.
(Signed) CURTIs HANCOCK,
Chairman of Commission.
THOS. R. MCLEAN,
Member of Commission.
STATE or T'ExAs, -
COUNTY or TRAvIs.
I, H. B. Terrell, Comptroller of Public Accounts, do hereby certify
that the instrument to which this is attached is a true and correct copy
of the expense account of Geo. A. Duren, engineer of the State High-
way Commission, from November 23 to December 12, 1917, inclusive,
as shown by said account on ﬁle in this ofﬁce.
Given under my hand and ofﬁcial seal this, the 22nd day of J an-
uary, A. D. 1918.
' (Signed) H. B. TERRELL,
( Seal) V Comptroller.
MOTOR REGISTRATION DEPARTMENT.
In the motor registration department there were thirty-ﬁve employes
on the payroll in December. Up until January 1 this year, there was
a secretary with a salary of $3,000, who was supposed to have direct
supervision and control of the department, subject to the Highway
Commission. There is at present no one in direct charge of this de-
partment except while the Commission is present. The department is
divided into about ten subdivisions.
In addition to the secretary named above the divisions are as follows:
Chief clerk, auditor, bookkeeper, cashier, rate clerk, registration clerk,
ﬁling clerk, mailing clerk and certiﬁcate clerk. Then in addition to
these there are stenographers and various assistants. Some of the em-
ployes are competent, efficient and energetic, but throughout the de-
partment generally there has been a lack of efficiency, organization,
unity and co-opration resulting in a considerable useless cost to the
State and lack of service to the people. '
Although the secretary was supposed to have authority from the
Commission to supervise the motor registration department, he never
was permitted to do so to the extent of systematizing thoroughly the
work of the department, on account of personal interference and super-
vision by some one of the Commissioners, mostly the chairman. In one
instance, in the absence of the Commissioners, one of the employes was
4.06 STATE HIGHWAY DEPARTMENT.
. discharged by the secretary, within the scope of authority which it is
understood belonged to the secretary, but was told by wire by one of
the Commissioners 'to go back to work. This lack of authority by
anyone present, all the time, directly and indirectly caused the above
named conditions. .
A CI'IIEF CLERK AND AN AUDITOR.
There was, before the investigation began, both a chief clerk and an
auditor carried on the payroll. They are both being again carried since
the ﬁrst of the year. The chief clerk was stenographer for our Com-
mittee during November and December, and during that time the
auditor easily performed all the duties of both. One of them is alto-
gether unnecessary. The ofﬁce of chief clerk could be maintained, that
of auditor abolished and the expense of $100 per month or more saved.
It would not be difﬁcult for one qualiﬁed for chief clerk to perform
the services now performed by both,
THE BOOKKEEPING.
There are at present two employes in the bookkeeping department,
the head bookkeeper receiving a salary of $150 per month and the
assistant receiving a salary of $100 per month. The assistant book-
keeper testiﬁes, and all the facts go to show, that the assistant book-
- keeper does most of the work, and that he can and does keep up with
the books better and keep them in better condition during the absence
of the head bookkeeper than while he is there.
Th head bookkeeper probably does the best he can, but when the
department was organized, under his direction about $700 was spent
for the printing of forms and blanks which proved not to be adapted
to the needs of the bookkeeping department. It is believed that this
expense to the State could have been saved by an expert and efﬁcient
bookkeeper.
TI-IE CASHIER.
The cashier is a bonded employe, and should be better protected
against the possible misplacementor misappropriation of funds coming
into the department than he has been in the past not only for his
interest but the State’s interest as well, or primarily. Through lack
of proper organization, the money coming in each day, some of it in
the form of currency or coin, some postofﬁce money orders, some checks,
etc., is sent with the accompanying communications to different desks in
the department before any complete record of the same is received by
the cashier. In one instance the Committee found at the desk of the
registration clerk, Mr. Watso , money orders, drafts and currency, some
of which had been in the éoden drawers there-for several days, no
record of the receipt of which had been'made in the Highway Depart-
ment.
STATE HIGHWAY DEPARTMENT. 407
RECEIPTS.
On December 31, 1917, the total receipts of the department were
$858,978.50; disbursements, $481,049.71, including $342,193.36 re—
funded to counties up to September 1, 1917. In the State Treasury,
$359,995.94 ; in the Citizens Bank and Trust Company, $17,932.85.
There is at present, January 23, 1918, $356,802.50 in the Citizens
Bank and Trust Company. Today, January 23, 1918, the total receipts
are $1,197,760.08; operating expenses to January 1, 1918, practically
six and one-half months, $137,810.70; in the State Treasury, $352,-
905.05; in the Citizens Bank and Trust Company, $356,802.50. The
last deposit made in the Treasury was $25,000 on December 31, 1917,
from the Citizens Bank and Trust Company. We are informed that a
check of $75,000 has recently been drawn against the bank, signed. by
two of the Commissioners, but on account of the resignation of ‘the
Commissioners the bank turned the check down because it was not
signed by all three of the Commissioners.
Reference should here be made to the previous deposit account, for
an explanation of which “Exhibit A,” a part of our general report,
written by our auditor, is made a part of this report.
“Exhibit A.”
Hon. C. F. SenteZZ, Chairman, House Subcommittee N o. 5, and Hon.
Geo. M. H ophins, Chairman, Senate Subcommittee No. 5.
GENTLEMENP According to your instructions I have examined
into the cashier’s department of the State Highway Commission.
I have examined into a number of deposits and ﬁnd that they are
all of the same order. It is impossible for me to give you any
exact data, for the reason that during the ﬁrst three months of
the workings of this department they had no system and each head
of a department was continually changing systems. In other words,
there was no one man in the department that was allowed to take
hold and lay out a system that would be both practical and efﬁcient.
Mr. Ludley, an expert accountant, was sent here from Washing-
ton, D. C., to systematize the workings of this department, and
rendered good service. but this system has not been carried out in
all its parts, as some of the heads of the different departments have
made changes which they considered necessary, consequently it
matters not what you ﬁnd someone tries to explain that it is O. K.
On the 12th day of July, 1917, there had been deposited in the
Citizens Bank and Trust Company of Austin, Texas, the sum of
$109,869.65. This amount was entered upon the books in the
bookkeeper’s department a previous deposit account.
All cards that money'was deposited on were marked with a
duplit'ate number, as shown on card No. 1, for instance, the num-
ber was stamped on the upper left hand corner of the card and
408 STATE HIGHWAY DEPARTMENT.
when deposited was stamped with the same number on the lower
right hand corner. I I
These cards, after amounts which they represent had been de-
posited, were returned to be placed in their respective counties,
and would be mixed in with other cards upon which no deposit
had been made; consequently when these packages (now in two
counties) came back to the cashier, in going through them, he
would detach the remittances from the card and stamp the card
with a number, and deposit the amount corresponding to each card;
but these cards were not stamped with the duplicate (see card
No. 2), so in running through a hundred or more cards you would
ﬁnd that those having the duplicate number had been previously
‘deposited and were marked so on the previous deposit account,
. while those not marked with but one number went into the daily
deposit account. '
You will also ﬁnd cards like the one No. 3, which has been
marked with the duplicate number, at the same time has a cashier’s
seal or rubber stamp thus. This represents that there was a pay-
ment on this card in currency, and was entered into the cashier’s
book the day it was deposited by writing down‘ the name of the
party and date when deposited and given a number (258) placed
there by the bookkeeper upon making the entry.
Again you will ﬁnd cards like dummy No. 4, which have been
marked with the duplicate number but not stamped with the
cashier’s seal, but were entered in the bookkeeper’s cash book giv-
ing the name of the party, date upon which the deposit was made
and given its corresponding number by the bookkeeper, said num-
ber (378) placed at the bottom of the card.
I have checked over a number of different packages of cards
upon which deposits were made, and all of them being approxi-
mately of the same order I have selected one package for explana-
tion. On page 61 of the cash book in the bookkeeper’s depart-
ment you will ﬁnd that on the 22nd day of August, 1917, the
amounts corresponding to cards from No. 133,402 to No. 134,000,
deposits were made amounting to, daily deposit of $395.65, and pre-
vious deposit of $2,144.68. ,
In the cards marked previous deposit we ﬁnd the following cards
which show they were cards paid for in actual cash and deposited
prior to the 22nd of August: ‘

Cashier’s Amount. Date of -Date of
No. Card. - No. Card. Deposit. _
133403 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 65 $3 85 July 14 July 14
133404 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 192 3 75 July 20 July 20
133428 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 253 4 20 July 23 July 23
133431 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 164 4 40 June 30 July 19
133544 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 94 3 75 June 30 July 14
133751 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 103 3 85 July 14 July 14
133753 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 291 3 75 July 2 July 27
133794 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 375 3 75 No date Aug 27
133828 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 150 7 00 July 18 July 18
133836 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 286 3 85 June 30 July 27
133891 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 43 5 08 July 14 July 14

STATE HIGHWAY DEPARTMENT. ' 409
As you will see, the sum total of these cards amount to $47.23;
you will also notice that they were deposited after July 12, and
could not possibly be considered as previous deposit, therefore,
credit should not have been taken as it gives the cashier credit
twice for the same amount. I also ﬁnd on the cash book that
various sums deposited as being money on hand without any cor-
responding cards, and which were .placed on the books on N overn-
ber 21, 1917, as follows:
September 7 . . . . . . . . . . . . . . . . . . . . . . . . $4,199 82
September 12 . . . . . . . . . i . . . . . . . . . . . . . . . 354 86
September 28 . . . . . . . . . . . . . . . . . . . . . . . 411 26
October 1 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 213 86
November 19 . . . . . . . . . . . . . . . . . . . . . . . .. 11 55
Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,466 35
Total . . . . . . . . . . . . . . . . . . . . . . . . . . ..sacsv 70
These ‘amounts were placed to previous deposit account so as to
check against it the cards that would come in later and which were
represented in this amount; for example, at Mr. Watson’s desk
the following cards can be found, which have been held on account
of not having the address or any way to know how to dispose of
them. The money on these cards has been deposited under the
head of previous deposit, and when the parties write again making
inquiry, will be passed through on the previous deposit account,
as follows:

Dealer’s' license remittance No. 681 . . . . . . . . . . . . . . . . .. $12 50
Dealer’s license remittance No. 994 . . . . . . . . . . . . . . . . . .. 12 50
Dealer’s license remittance No. 282 . . . . . . . . . . . . . . . . . .. 7 50
Chauffeur license remittance No. 2321 . . . . . . . . . . . . . . . . . . . 2 00
Chauffeur license remittance No. . . . . . . . . . . . . . . . . . . . 2 00
Chauffeur license remittance No. none . . . . . . . . . . . . . . . . . . . 2 00
Chauffeur license remittance No. none . . . . . . . . . . . . . . . . . . . 2 00
Dealer’s license remittance (extra No.) No. 48 . . . . . . . . . . . . 2 50
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$43 00
You will at once see there has been much reason for making
mistakes, and consequently the cashier’s account cannot be checked
unless a complete audit be made by running through all the appli-
cations for licenses. We do know, without any doubt, that many
applications for licenses have been lost‘ or destroyed, as persons
have sent in letter or have come personally to the department and
either shown their cashier’s check cancelled or their receipt, prov-
ing they had paid for their licenses, but the application card has
never been found.
(Signed) W. W. RoHRMAN,
Auditor.
1110 STATE HIGHWAY DEPARTMENT.
STAMP ACCOUNT.
The stamp account of the chief clerk shows a shortage of $190, ac-
cording to the statement of the auditor. The chief clerk was requested
to appear before the Committee, ﬁrst by oral request then by written
request, but in each instance declined to appear, which leaves the
shortage unexplained.
ATTITUDE OF COMMISSIONER HANCOCK.
As our duty to the Central Committee, .and not from personal ex-
ceptions, the Subcommittee desires to give as a part of this report the
attitude of Commissioner Hancock, as shown at the beginning, toward
this investigation. The testimony from Mr. Woodman is as follows:
TESTIMONY OF F. WOODMAN.
“One day while Mr. Rohrman, who was the auditor for this Com-
mittee, was in the department working to get up the report of the
disbursements, comparing the vouchers with the books, Mr. Rohrman
asked me to assist him in checking over their account, as there was a
slight discrepancy between the books and the vouchers; I did so, work-
ing perhaps thirty minutes with him. In a few minutes after he left,
Mr. Hancock came in and said to me, ‘Mr. Woodman, I don’t want you
to help old man Rohrman, if he gets into trouble let him get out the
best way he can.’ I made some reply to him that I thought it was my
duty and only a matter of courtesy that I should.” .
That of Mr. Colp is as follows:
TESTILIONY OF I\IR. COLP.
Q. Mr. Colp, has Mr. Hancock ever given you instructions not to
give, or to have any of the employes in the Highway Department not
to give, information or assistance to the Investigating Committee in
the investigation of the Highway Department?
A. Yes, sir; when Mr. Hancock got down here, just after you started
the investigation, he instructed me to just let those investigators hunt
up their own trouble; if there was anything wrong with it just to let
them ﬁnd it, and that he was not going to permit any of them run-
ning this department; he was going to run it himself.
Q. Did he tell you, or any of the others, or tell you to tell the others,
not to give information to the Committee?
A. Yes, sir; he told me not to give them any information.
Q. What reply did you give to Mr. Hancock when he told you not
to give information to thegCommittee?
A. I did not make any reply at all.
CERTAIN FINDINGS.
It may be well to state here that the secretary instructed one of the
employes to keep a record of those late to work, and, that upon the
discharge of the secretary, Mr. Hancock had the keeping of the record
stopped and that it has not since been kept.
STATE HIGHWAY DEPARTMENT. 411
The committee believes, as did the Commissioners, as shown by their
resignations, that it was not best for the department for them to con-
tinue in office. We believe that politics and personal friendship, with-
out regard for ﬁtness for the positions to be ﬁlled, have caused the
appointment and retention of some of the employes in the department;
and we believe that Commissioner Hancock should not have been re-
appointed.
RECOMMENDATIONS.
Inasmuch ‘as two new Commissioners have just been appointed and
i the department must be audited by an auditor satisfactory to both the
old and the new Commission, we recommend that no action on the part
of the Central Committee be taken as to a complete audit at this time.
We recommend that the law be amended to provide that the salary
of the chief engineer shall not exceed $4,000 per year.
We recommend that the chief engineer, Mr. Duren, return to the
State the $129.40, which the Attorney General has ruled was illegally
paid as expenses incurred by a trip to Richmond, Va, and to Wash-
ington, D. C.
Commissioner Hancock made this same trip at the same time, and,
though authorized by the Commission, it is very questionable as a gen-
eral practice, and should never be permitted unless authorized by the
proper authority, according to law, on State business.
We believe that the policy of three appointive heads of equal powers
for the management of a department, such as is that of the Highway
Department, at present, is a failure and a bad policy. It results in
most cases in political appointments and favor, incompetency, higher
taxes and lack of service to the people of the State; therefore, we
recommend that the Highway Department be placed under the super-
vision of the Railroad Commission; that the three ofﬁces of the High-
way Commissioners as now exist be abolished and that one man be
placed over the entire department, elected by the Railroad Commission,
who shall give his entire time to the supervision of the department, and
that he shall be subject to and report to the Railroad Commission, and
that his election shall be conﬁrmed by the Senate.
We further recommend that the law providing for the management
of the department after it is transferred be so drawn as to avoid the
expense of having too many division engineers on the payroll at a time.
*It is recommended by the Committee that the various tax collectors
of the State collect the revenues vfor this department instead of col-
lection by the department as at present.
J[The law now requires the publication of two lists of all registrants,
one a numerical list and the other an alphabetical list, and as it is im-
possible for either of these lists to be complete, and as they, cannot be

*Proposed as an amendment in the “Central Committee by Mr. Spencer, and
was adopted. '
'l'Proposed as an amendment in the Central Committee by Senator Hopkins,
and was adopted.
412 STATE HIGHWAY DEPARTMENT.
made ready for distribution in less than six months, and as they are
worthless after the year for which they are made, it is questionable
whether either list is worth what it costs, and especially it is recom-
mended that the law be amended so as to eliminate the necessity of
making the alphabetical list of automobile owners. The cost of these
lists is $15,000 to $20,000 per annum, and the alphabetical list is the
most expensive. '
IThe chairman of the Commission thinks it is his duty to go into
different parts of the State to speak in bond issue campaigns, and it
is the opinion of your Committee that it is not proper for the State
to pay the per diem and expenses of members of the Commission or
other State employes for participating in political campaigns. It is
thought that these speeches are more conducive of building up the
political popularity of the speaker than they are to the welfare of the
State, and it is recommended that in future the State not pay the per
diem and expenses of members of the Commission, or other persons,
while engaged in speaking in campaigns for the issuance of road bonds
or other political campaigns.
Respectfully submitted,
(Signed) C. F. SENTELL,
Chairman, House Subcommittee No. 5.

REPORT OF MR. HUDSPETH.
Austin, Texas, January 25, 1918.
Hon. Ed W esthroole, Chairman, Senate Investigating Committee, and
H on. W. M. Flg, Chairman, House Investigating Committee.
GENTLEMEN: Our investigation of the Highway Department has
disclosed the fact that there is evidence of confusion and serious lack
of unity of feeling, purpose and action, which has hindered the work
of that department; but knowing the Highway Department to be new,
and believing it to be one of the greatest, if not the greatest depart—
ments in our State government, and believing from my own knowledge
'of the work done by this department for the past seven months and
from sworn testimony of men who are in a position to know, I think
to consolidate the Highway Department at this time with any other
department would prove a hindrance to the work of building good
roads-in Texas, rather than a help. ‘
Inasmuch as this department is in its infancy, I sincerely believe

IProposed as an amendment in the Central Committee by Senator Hopkins, '
and was adopted.
STATE HIGHWAY DEPARTMENT. 413
that the Highway Commission should remain as it is at present in
order that the work of the department may go speedily on. _
For the reasons above indicated, I cannot concur with the majority
report. '
Respectfully submitted, _
(Signed) W. L. HUDsPETI-I,
Member of House Subcommittee No. 5.

REPORT OF SENATOR HOPKINS.
Austin, Texas, January 24, 1918.
Hon. Ed Westbrook, Chairman, Senate Investigating Committee, and
Hon. W. M. Fly, Chairman, House Investigating Committee.
GENTLEMEN: We, your Committee to whom was referred for in-
vestigation the State Highway Department, beg leave to report that
we have completed our labors and report thereon as follows:
The Highway Department is under the management of three Highway
Commissioners as provided by law. The work of the department is
subdivided into the engineering division, which works about fourteen
employes, and the automobile registration division which works a vary-
ing number of employes ranging from forty to seventy, according to
the amount of work on hand.
There has been discord and dissension among the Commissioners,
growing out of the desire, perhaps, on the part of certain Commis-
sioners to have their personal friends, or to be charitable, persons in
whom they reposed conﬁdence, hold important positions in the depart-
ment. This discord and dissension has extended to the employes, and
I a marked lack _of harmony and system has prevailed in the department
as a result. Many of the employes are inefﬁcient in the opinion of
your Committee, and. their places should be ﬁlled by more industrious
and more efficient people. One of the employes testiﬁed that the de-
partment under proper management could be operated on the lost time,
and others thought that by proper reorganization the force could be
reduced from 30 to 50 per cent.
CONFUSION IN DEPARTMENT.
Shortly after the department was organized the services of an efﬁ-
ciency expert, Mr. Ludkey, was procured from the Federal government,
and he installed a system for the operation of the department and keep-
ing of records, but as soon as he was gone different ones in the depart—
ment changed the system to suit their individual views, and the de-
partment as a result has been operated in confusion. '
As a result of the discord and dissension among the Commissioners
they, about the 10th of January, 1918, tendered to the Governor their
resignations, and the Governor promptly endorsed their patriotic action
by accepting such resignations; and it is to be hoped that a new set
of Commissioners will lay aside their desire to have their personal
414 STATE HIGHWAY DEPARTMENT.
friends enjoy the positions in the department, and place the department
under eﬁicient management.
AUDIT NEEDED.
There are and have been various opportunities for a leakage of funds,
and various reports of shortages have reached your Committee, but the
true condition can only be determined by a complete audit. It was
the purpose of. your Committee to have a complete audit of the depart-
ment made by an efficient auditor; but a person who had held the
position of auditor in the department and had been discharged, as he
claimed, for trying to keep things straight, represented that from his
knowledge of the department he could render more efﬁcient service
than anyone else in much less time, and he was permitted to proceed.
And it was the understanding of two members of your Committee that
he made a complete audit and found everything proper, until the Com-
missioners resigned, when it developed that such auditor had only
audited the expense accounts. It is recommended that said department
Should be thoroughly audited by one or more auditors and efficiency
experts, who, in addition to seeing whether or not all funds have been
properly accounted for, could work out a system for the operation of the
department that would result in a great saving in money and add mate-
rially to the efﬁciency of the department.
LISTS OF AUTOMOBILE OWNERS.
The law now requires the publication of two lists of all registrants,
one a numerical list and the other an alphabetical list, and as it is
impossible for either of. these lists to be complete, and as they cannot
be made ready for distribution in less than six months, and as they
are worthless after the year for which they are made, it is questionable
whether either list is worth what it costs, and especially it is recom-
mended that the law be amended so as to eliminate the necessity of
making the alphabetical list of automobile owners. The cost of these
lists is $15,000 to $20,000 per annum, and the alphabetical list is the
most expensive.
SHOULD BE ONE HIGH‘VAY COMMISSIONER.
It is the opinion of your Committee that the department should be
under the management of one executive ofﬁcer, who is a practical busi-
ness man of executive ability, who should be selected by a non-political
body. It is recommended that the law be so amended as to place the
department under a highway commissioner, who shall be selected by
the Railroad Commission. The Railroad Commission should have the
power of selecting the highway commissioner and of discharging him
at will, and have supervisory power over his duties, including the ﬁxing‘
of salaries. Possibly the board recommended by Subcommittee No. 8
might perform these duties, but as the Railroad Commission has time
to spare, it is thought that they could more properly perform this duty-
STATE HIGHWAY DEPARTMENT. 415
EXPENSE ACCOUNTS.
_ The expense accounts of the different members were examined, and
they disclosed that the members of the Commission and the engineer
had made Various trips, including one made by the Chairman and
engineer to St. Louis, Virginia and Washington to attend a meeting
of the National Highway Association; trip made by the Commission
to l\lineral Wells to attend a highway meeting, and other trips. The
Chairman of the Commission thinks it is his duty to go into different
parts of the State to speak in bond issue campaigns, and it is the
opinion of your Committee that it is not proper for the State to pay
the per diem and expenses of members of the‘ Commission or other
State employes for participating in political campaigns. It is thought
that these speeches are more conducive to building up the political
popularity of the speaker than they are to the welfare of the State, and
it is recommended that in the future the State do not pay the per diem
and expenses of members of the Commission, or other persons, while
engaged in speaking in campaigns for the issuance of road bonds or
other political campaigns.
It is believed and recommended that the adoption of civil service
would be conducive to good results in this department.
Respectfully submitted,
(Signed) GEO. M. HOPKINS,
Chairman, Senate Subcommittee No. 5.
416 GAME, FIsH. AND OYSTER DEPARTMENT.
GAME, FISH AND OYSTER DEPARTMENT.
Hon. W. M. Fly, Chairman, Central Executive Committee of the H oase,
and Hon. Ed Westbrook, Chairman, Sen-ate Investigating Committee.
GENTLEMENZ M r. Will W. Wood became Commissioner of the‘ Game,
Fish and Oyster Department January 1, 1915, and was under the fol-
lowing appropriation bill of the Thirty-third Legislature First Called
Session, page 126: '
LEGISLATIVE APPROPRIATION.
“Game, Fish and Oyster Commission.
For the years ending
Aug. 31, 1.914 Aug. 31, 1915
Salary of the Commissioner . . . . . . . . ..$1,800 00 $1,800 00
Salary of the general clerk and stenog-
rapher . . . . . . . . . . . . . . . . . . . . . . . . .. 1,200 00 1,200 00
Salary ﬁrst assistant to enforce game
laws . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,200 00 1,200 00
Salary second assistant to enforce game
laws . . _ . . . . . . . . . . . . . . . . . . . . . . . . .. 1,200 00 1,200 00
Salary third assistant to enforce game
laws . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,200 00 1,200 00
Office rent, traveling expenses, and
other expenses of the Commissioner.. 600 00 ' 600 00
Stationery . . . .e . . . . . . . . . . . . . . . . . . . . . 50 00 50 00
Purchasing and repairing of boats, to be
expended in two years . . . . . . . . . . . .. 2,500 00
$9,750 00 $7,250 00
“Provided, that the salary of the chief deputy game, ﬁsh and oyster
commissioner, deputy ﬁsh and oyster commissioners, and deputy game
commissioners, and all necessary expenses of the department, including
means of transportation for the Commissioner and deputies, and their
traveling expenses in the enforcement of the law, ‘furniture for ofﬁce
at Austin, stationery, printing, one adding machine, stamps, etc., to
be paid out of the ﬁsh and oyster and the game funds on designation
and approval of the Commissioner.
“Provided, the CODIHllSSlODGl‘ may expend not to exceed $1,000 of
such funds each year in procuring a museum collection of ﬁsh, oysters,
animals and birds and their skins and eggs for scientiﬁc purposes.
“The appropriations herein provided for are to be construed as the
maximum sums to be appropriated to and for the several purposes
named herein, and. no expenditures shall be made, nor shall any obliga-
tions be incurred which, added to the actual expenditures, will exceed
the amounts herein appropriated for either of the said purposes, except
GAME, FIsH AND OYsTER DEPARTMENT. 417
under the provisions provided for in Article 4342 of Chapter 2, Title
65, of the Revised Civil Statutes of 1911.”
We ﬁnd that under the above appropriation bill this department made
the following illegal and unwarrantable expenditures:
First. The Commissioner bought two Dodge automobiles and paid
for them by check on the funds collected; that the purchase price of
these cars was deducted from the funds collected before same were
remitted to the Treasury. No word in the above appropriation appears
at any time which warrants the purchase of these cars. The fol-
lowing is a true copy of the checks:
“Austin, Texas, February 25, 1915.
“The Citizens Bank and Trust Co., of Austin.
“Pay to the order of Thomson-Halff Co., $891.25 (Eight Hundred
and Ninety One & 25,/100) Dollars.
(Signed) “Will W. Wood, Fish and Oyster Commissioner.
“By Robert Goodfellow, Chief Deputy.”
“Austin, Texas, February 25, 1915.
“The Citizens Bank and TrustgCo., of Austin.
“Pay to the order of Thomson-Halff Co., $891.25 (Eight Hundred
and Ninety One & 25,/100) Dollars.
(Signed) “Will W. Wood, Fish and Oyster Commissioner.
“By Robert Goodfellow, Chief Deputy.”
We feel that these cars were knowingly bought in violation of the
law as shown by the evidence which we think should be set out briefly
at this point. Mr. Will Wood testiﬁed (page 3, his testimony), that
he did not know that the Attorney General had ruled that his depart-
ment was not entitled to buy these cars until after the same had been
paid for. Mr. Woods also testiﬁed that he did not know that the
Comptroller had refused to issue the warrants for these two cars. He
also testiﬁed that Mr. Goodfellow contracted for these two automobiles
on the ﬁrst of February, 1915,———“While I was gone the automobiles
were paid for.” He justiﬁed the purchase of these cars by the action
of his predecessor, and by that part of the appropriation bill, “for
transportation of the Commissioner and his deputies, and their travel-
ing expenses,” and by the Acts of the Thirty-ﬁfth Legislature, which
appropriated $1,600 for the purchase of new cars. He takes the posi-
tion that this Act ratiﬁes the illegal purchase of these cars.
Mr. Mallett testiﬁed as follows:
Q. After the warrant was turned down by the Comptroller, did you
take the matter up with Mr. Woods? A. Yes, sir. Q. Did you ‘ten
him that the Comptroller had turned the warrant down? A, Yes,
Q. What did Mr. Woods say? A. Mr. Woods was acting largely under
the advice of Mr. Goodfellow. He said they had the authority to pm-
chase the cars, that they needed them, had already used them and
418 GAME, FISH AND OYSTER DEPARTMENT.
would pay for them, but they wanted to do so out of the State’s fund.
Q. Did he tell you if the Comptroller would not pay for them that he
would see that you got your money? A. No, sir. As I remember,
he asked if I wouldn’t wait and see what the ruling from the Attorney
General would be. He said he was sure the Comptroller would pay
the warrant. The Attorney General delayed in giving the opinion.
I think Mr. Smedley was the man on the job. I met Col. Jake Wolters
one day, and asked him about the matter as he was the attorney for
the department, and he tore a scrap of. paper out of my note-book and
wrote a note to Mr. Woods, and told him that he had the authority to
buy the cars, and under the law to pay for them. I presented the note
to Mr. Woods, and he said, “I’m not going to make this man wait any
longer.” He had Mr. Goodfellow draw up a check and give it to me.
We further call your attention to the fact that in Mr. Wood’s tes-
timony he was asked whether or not he was advised by Col. Jake Wolters
if he had the right to purchase these cars. His answer was, “No, sir.
I don’t remember. These things slip a man’s memory.”
It is very difficult for this Committee to reconcile the testimony of
Mr. Wood and Mr. Mallett. We feel that in this connection the opinion
of the Attorney General should be set out. The following is a copy
of the Attorney General’s opinion, and we will call your attention to
the fact: that this opinion was dated February 24, 1915, and the checks
were dated February 25, 1915.
OPINION OF ATTORNEY GENERAL.
“Attorney General’s Ofiice,
“Austin, Texas, February 24, 1915.
“Hon. L. W. ‘Tittle, Acting Comptroller of Public Accounts, Capitol.
“DEAR SIR: On yesterday you. transmitted to this department a letter
enclosing two bills, each for the sum of $891.25, for two automobiles
purchased by the Game, Fish and Oyster Commissioner. These two
accounts were approved by the Commissioner for payment, one out of
the ﬁsh. and oyster fund and the other out of the game fund, and you
have been requested to issue warrants to cover these accounts. You
desire to know whether you. are authorized, under the appropriation
made by the Thirty-third Legislature, to draw warrants on the State
Treasurer against such funds in payment of these accounts.
“Moneys collected by the Game, Fish and Oyster Commissioner, under
that statute, constitute two funds, one the ﬁsh and oyster fund, and
the other the game fund. These moneys are public moneys belonging _
to the State of Texas, and they cannot be paid out except in pursuance
of and according to appropriations made by the Legislature.
“The appropriation made by the Thirty-third Legislature for the
Fish, Game and Oyster Commission appears on page 126 of the General
Laws of the First Called Session. Separate appropriations are made
for the salaries of the Commissioner, the general clerk and the several
assistants. These are followed by an appropriation for ofﬁce rent, travel-
GAME, FISH AND OYSTER DEPARTMENT. 419
ing expenses and other expenses of the Commissioner, amounting to
$600 for each year. Then follows an appropriation for stationery for
each year, amounting to $50, and an appropriation for ‘purchasing and
repairing boats to be expended in two years,’ amounting to $2500.
After these separate items appears the following:
“ ‘Provided that the salary of the chief deputy game, ﬁsh and oyster
commissioner, deputy ﬁsh and oyster commissioners, deputy game com-
missioners and all necessary expenses of the department, including
means of transportation for the Commissioner, and the deputies and
their traveling expenses in the enforcement of the law, furniture for
the ofﬁce at Austin, stationery, printing, one adding machine, stamps,
etc., be paid out of the ﬁsh and oyster and the game funds on desig-
nation and approval of the Commissioner.’
“We understand that authority is claimed for the purchasing of these
automobiles by the Commissioner under that part of the appropriation
above quoted, which reads as follows: ‘including means of transporta-
tion for the Commissioner and deputies.’
“We believe that this general language refers to the ordinary and
usual methods and expenses of transportation,‘ rather than that the
Legislature, by the use of such general terms, intended to authorize
the Commissioner, at the expense of the State, to buy automobiles with-
out limitation as to the number and- cost. That this construction is
correct is further evidenced by the fact that one ‘means of transporta-
tion’ is expressly named in the appropriation, that is, boats, and a
limited sum appropriated for the purchasing and repairing of boats. -
“After a careful consideration of the matter, it is the opinion of
this department that neither the language of the appropriation quoted
nor any other portion of the appropriation for the Game, Fish and
Oyster Commission authorizes the Game, Fish and Oyster Commis-
sioner to spend such public money for purchasing automobiles, and
that you would not have the authority to issue warrants in payment
of these accounts.
“Yours very truly,
(Signed) “G. B. SMEDLEY,
“Assistant Attorney General.
“This opinion has been passed upon, approved by this department in
executive session, and is now ordered recorded.
(Signed) “B. F. LooNEY,
“Attorney General.”
(Copy of Letter.)
“Attorney General’s Office,
“Austin, Texas, July 80, 1915.
“Hon. L. W. Tittle, Acting Comptroller, Capitol.
“DEAR SIR: In your letter to the Attorney General of July 30, you
enclose two bills in favor of the Thomson Motor Car Company against
Will W. Wood, Game, Fish and Oyster Commissioner, approved for
420 GAME, FISH AND OYSTER DEPARTMENT.
the total sum of $140.20 and being for equipment, supplies and repairs
for two automobiles. You desire to know whether you are authorized
to draw warrants on the State Treasury in payment of these accounts.
“We understand that a warrant, if drawn would be under the appro-
priation made by the Thirty-third Legislature for the two years ending
August 31, 1915. This is the same appropriation construed by this
department in its opinion to you of February 24:, 1915, in which it was
held that two automobiles could not be paid for under said appropri-
ation or out of State funds. For the reasons stated in the said opinion,
and after further examination of the appropriation, we do not believe
that warrants could be lawfully drawn on the funds mentioned in your
letter, or on any other State funds in payment of these accounts. The
funds referred to in your letter, as shown by the above opinion, are
State funds, and State funds can be expended only in pursuance of
and according to appropriations. We do not think the appropriation
for the Fish, Game and Oyster Commissioner covers the items con-
tained in these accounts, and he would not be authorized to spend the
State’s money in payment of these accounts, even though collected by
this department.
“We send you a carbon copy of this letter that you may transmit it,
if you. desire to do so, to the Game, Fish and Oyster Commissioner, and
return herein the accounts referred to.
“Yours very truly, I
(Signed) “G. B. SMEDLEY,
“Assistant Attorney General.”
From the above testimony we feel that these cars were knowingly
bought in violation of the law.
Recommendation: That the Attorney General sue to recover the pur-
chase price of these cars, and for the cost of maintaining them, on the
theory that if the cars were bought without authority, there was no
authority to maintain them, and in this connection we set out the item-
ized expense account of these ‘cars with comment.
“Austin, Texas, November 5, 1917.
“Investigating Committee of the Fish, Game and Oyster Department.
Austin, Texas.
“DEAR SIRS: In answer to your questions regarding automobiles in
this department, I most respectfully submit the following:
“On taking charge of this department we received from our prede-
cessor three automobiles (Fords). The best one of which is now in
use at Galveston and the surrounding territory. The other two were
sold. On May 19, 1915, we ﬁnd a credit of $100 by sale of second-hand
auto, made by I. W. lvlatthews of Houston, the same is properly credited.
On May 21, 1915, we ﬁnd the sale of one second-hand auto by Robt.
Goodfellow for $125, both being properly credited. _We herewith at-
tach two checks payable to the Thomson-Halff Co‘. for the sum of, total,
$1782.50, in payment of two Dodge automobiles. Then again on
GAME, FIsH AND OYsTER DEPARTMENT.
21
4
October '3, 1917, we ﬁnd a bill for $900 in exchange for two Dodge
automobiles, made to A. Staacks Co., at San Antonio.
“As to the headquarters of these cars, the ﬁrst is in Galveston and
surrounding territory, being the old Ford; the other is used on the
coast in the ﬁsh department with headquarters at Rockport.
is used in the game department with headquarters at Austin and San
Antonio.
“The following is a list of auto bills for this department as correctly
given as possible, without taking every expense account, and every bill
in our department, and which, I think, as given, is fairly correct.
“The bills marked ‘X’.we have no copies of, and refer you to the
Comptroller’s department for same.
The other


Date, Amount.
1915
'xOct. 2 Barker’s Garage, September account,_ City . . . . . . . . . . . . . . . . . . . . . . . . . 30 52
xNov. 2 Barker’s Garage, October account, Clty . . . . . . . _. . . . . . . . . . . . . . . . . . . . 19 60
xNov. 20 Thomson Motor Car Co., November account . . . . . . . . . . . . . . . . . . . . . 38 04
xDec. 31 Thomson Motor Car Co., December account (Wood) . . . . . . . . . . . . . . 23 04
xDec. 31 Howland Bros. Garage, Port Aransas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 00
xD1e9c1.631 Thomson Motor Car Co., December account (Bailey) . . . . . . . . . . . . . . 25 08
xJ an. 1 Barker’s Garage, storage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
xFeb. 29 Barker’s Garage, January account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 49
xFeb. 29 Thomson Motor Car Co., January account (Bailey) . . . . . . . . . . . . . . . . . 27 O3
xFeb. 29 Thomson Motor Car Co., January account (Wood) . . . . . . . . . . . . . . . . . 14 58
xFeb, 29 Thomson Motor Car Co., storage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
xAprgl 1 Jackson’s Bros. Co., 2, 12, 7, two casings . . . . . . . . . . . . . . . . . . . . . . . . . . 57 35
xApril 1 Barker’s Garage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17
XADI‘ll 1 Thomson Motor Car Co . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 06
xMay 2 Hunt’s Garage, Beeville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
xMay 2 A. E. Staack Auto Co., San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 18
xMay 2 Woodward Carriage Co., San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88 36
xJune 1 Eddin 5 Auto and Electric Co., Marlin . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 43
xJune 1 Rando ph Tire and Supply Co., City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 60
xJune 1 Ben L. Miller Co., San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 69
xJune 1 Woodward Carriage Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 26
xJune 1 The Auto Shop, City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 O2
xJune 30 Central Garage, Victoria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 75
xJune 30 Plaza Garage, Gonzales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 75
xJune 30 Randolph Tire and Supply Co., City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97 75
xJune 30 Rockport Garage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 42
xJune 30 A. E. Staack, San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 02
June 30 Barker’s Garage, City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 69
July 31 Central Garage, Houston . . . . . . . . . . . . . . . . l . . . . . . . . . . . . . . . . . . . . . . . 28 45
xJuly 31 Randolph Tire and Supply Co., City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 85
xJuly 31 Auto Shop, City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 90
xAug. 31 Rockport Garage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 35
Aug. 31 Thomson Motor Car Co., City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 60
xAug. 31 Rockport Garage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 92
xNov. 1 Jackson Bros. (10., Rockport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 25
xDec. 1 Central Garage, Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 85
xDec. 1 A. E. Staack, San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 05
xSept. 30 S. J. Seamore, Rockport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 00
Sept. 30 Rockport Garage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 50
xSept. 30 Randolph Tire and Supply Co., City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 50
xNov. 1 Garhch Auto Co., New Braunfels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 50
xNov. 1 Randolph Tire and Supply Co., City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 65
Nov. 1 Wpodward Carriage Co., San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 60
xNov. 1 Clifton George Co., San Antonio, repair of Ford . . . . . . . . . . . . . . . . . . . . 2 85
xNov. 1 Central Garage, Victoria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 55
xNov. 30 Johnson Rubber Co., City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 15
xNov. 30 A. E. Staack, San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151 70
xNov. 30 Rockport Garage, Rockport. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 44
xDlegcl.7 8 Randolph Tire Co., City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 35
xJ an. 3 Rockport Garage, Rockport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-3 50
xJan. 3 Cullen & Caswell, City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 65
xJan. 3 A. E. Staack, San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 65
Jan. 5 Woodward Carriage Co., San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
xFeb. 5 Rockport Garage, Rockport. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 17
xFeb. 5 Cullen & Caswell, City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20 38
Mar. 1 Thomson Motor Car Co., City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
xMar. 1 A. E. Staack, San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 10
xMar. 5 Jackson Bros. Co., Rockport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 80

422 GAME, FISH AND OYSTER DEPARTMENT.


Date i Amount
Mar. 5 Miller Bros. Garage, City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 19 59
xApril 3 Rockport Garage, Rockport. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 60
April 3 Miller Bros. Garage, City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 51
April 3 Thomson Motor Car Co., City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 54
xApril 3 Donsons Garage, Sinton . . . . . . . . .~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
April 3 Woodward Carriage Co., San Antonio . . . . . . . . . . . . . . . . . . . .v . . . . . . . . . 51 35
xADril 3 Cullen & Caswell, City . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . 48 64
xMay 2 Central Garage,_Victoria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 20
xMay 2 H. H. Cullen, Cltg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 20
xMay 2 Thomson Motor ar Co., City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 47
hJune 1 Thomson Motor Car Co., City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 34
xJune 1 Rockport Garage, Rockport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4O 85
ﬂJune 1 Woodward Carriage Co., San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 10
xJune 7 Cullen & Caswell, Cité/ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 41
IJune 7 Thomson Motor Car 0., City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 80
xJuly 3 Cullen 8: Caswell, City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 22
xJuly 20 A. E. Staack, San Antonio, Feb. 21-June 30 . . . . . . . . . . . . . . . . . . . . . . . 120 26
July 20 Woodward Carriage Co.. San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 38
xJuly 20 Trinit Motor Car Co., Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 10
pAug 3Cook oyd Motor Co., Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159 47
xAug. 15 Woodward Carriage Co., San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 15
xAug. 15 Cullen <5’; Caswell, City. . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 76
Aug. 15 Thomson Motor Car 0., City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 53
xAug. 15 A. E. Staack, San Antonio. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 74
xSept. 4 Carlsbad Garage, Mineral Wells . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 27
xSept. 4 Rockport Garage, Rockport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 86
xSept. 4 Cullen & Caswell, City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 05
xOct. 3 Cummins & Co., Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 80
xOct. 3 Trinity Motor Car Co. , Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 45
$ 2,448 69
134 28
$ 2.314 41
“This makes a total of $816.23 for each car, or $32.65 per month
per car, or $97.95 per month for three cars. This account covers the
time from September 1, 191.5, and ends September 30, 1917.
“Respectfully,
(Signed) “Chief Deputy.”
We ﬁnd that with the exception of four items checked, which amount
to $81.90, all of thev above funds were expended on the two Dodge cars.
The above ﬁgures are not complete, as the expenses for these cars are
charged to the individual expense account of Mr. Wood and Mr. Bailey.
We see no good reason for buying pleasure cars of this type, when
Fords are more economical and more serviceable.
Second. Under the appropriation bill of the Thirty-third Legislature,
page 126, there was speciﬁcally appropriated $2,500 for the purchasing
and repairing of boats, to be expended in two years. This Committee
ﬁnds that for the years ending August 31, 1914, and August 31, 1915,
there was expended for the purchase and repair of boats, the sum of
$7,546.44. With the exception of about $200 this was expended by
Mr. Wood, and same being in excess by about $5,046.44 of the amount
appropriated. We herewith set out the statement covering the pur-
chase and repair of boats for the ‘above two years.
GAME, Fisi-r AND OYSTER DEPARTMENT.
423
Repair of Boats. Fiscal Year September 1, 1914—August 31, 1915.
Name of Boat. Date. Amount. Total.
Scout . . . . . . . . . . . . . . . .. Feb. 2, 1915 . . . . . . . . . . . . . . . . . . . . . .. 32 35
April 30, 1915 . . . . . . . . . . . . ..‘ . . . . . . . .. 42 40
r $ 74 75
Reliance . . . . . . . . . . . . Mar. 30, 1915 . . . . . . . . . . . . . . . . . . . . . . . 2 80
Sept. 30, 1914 . . . . . . . . . . . . . . . . . . . . . .. 1 50
Jan. 4, 1915 . . . . . . . . . . . . . . . . . . . . . .. 9 35
Jan. 27, 1915 . . . . . . . . . . . . . . . . . . . . . .. 6 50
20 15
Ranger . . . . . . . . . . . . . . .. Mar. 31, 1915 . . . . . . . . . . . . . . . . . . . . . . . 21 00
April 5, 1915 . . . . . . . . . . . . . . . . . . . . . .. 6 70
June 25, 1915 . . . . . . . . . . . . . . . . . . . . . .. 19 45
July 27, 1915 . . . . . . . . . . . . . . . . . . . . . .. 7 30
54 45
Ann Kaufman . . . . . . . . . April 30, 1915 . . . . . . . . . . . . . . . . . . . . . . . 28 25
Apr1130, 1915 . . . . . . . . . . . . . . . . . . . . . .. 15 15
May 5, 1915 . . . . . . . . . . . . . . . . . . . . . .. 25 70'
May 28, 1915 . . . . . . . . . . . . . . . . . . . . . .. 12 88
June 25, 1915 . . . . . . . . . . . . . . . . . . . . . .. 9 65
July 27, 1915 . . . . . . . . . . . . . . . . . . . . . .. 15 47
107 10
Ouida Ferguson . . . . . . . . Mar. 30, 1915 . . . . . . . . . . . . . . . . . . . . . . . 17 40
Mar. 30, 1915 . . . . . . . . . . . . . . . . . . . . . .. 8 00
April 30, 1915 . . . . . . . . . . . . . . . . . . . . . .. 15 00
May , 1915 . . . . . . . . . . . . . . . . . . . . . .. 16 75
June 25 1915 . . . . . . . . . . . . . . . . . . . . . .. 65 56
June 25, 1915 . . . . . . . . . . . . . . . . . . . . . . . 15 75
July 31, 1915 . . . . . . . . . . . . . . . . . . . . . .. 3,220 00
Oct. 1, 1914 . . . . . . . . . . . . . . . . . . . . . .. 1 50
*3,394 61
Cecelia W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 50
May 5, 1915 . . . . . . . . . . . . . . . . . . . . . . . 31 60
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 75
July 27, 1915 . . . . . . . . . . . . . . . . . . . . . .. 29 00
. 87 85
W. W. Wood . . . . . . . . .. May 5, 191. . . . . . . . . . . . . . . . . . . . . . .. 1 50
June 25, 1915 . . . . . . . . . . . . . . . . . . . . . .. 22 45
June 25, 1915 . . . . . . . . . . . . . . . . . . . . . .. 4 20
July 27, 1915 . . . . . . . . . . . . . . . . . . . . . .. 20 95
49 10
Sprig . . . . . . . . . . . . . . . .. May 5, 1915 . . . . . . . . . . . . . . . . . . . . . .. 14 45
July 27, 1915 . . . . . . . . . . . . . . . . . . . . . .. 47 23
" 61 68
Mable McKay . . . . . . . . . June 25, 1915 . . . . . . . . . . . . . . . . . . . . . .. 24 05
July 27, 1915 . . . . . . . . . . . . . . . . . . . . . .. 16 40
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 85
July 27, 1915 . . . . . . . . . . . . . . . . . . . . . .. 75
67 05
Honest Jim . . . . . . . . . . . . July 27 , 1,915 . . . . . . . . . . . . . . . . . . . . . .. 30 05 30 05
Miscellaneous repairs. . . Mar. 5, 1915 . . . . . . . . . . . . . . . . . . . . . . . 13 35
Oct. 31, 1914 . . . . . . . . . . . . . . . . . . . . . .. 2 70
Oct. 31, 1914 . . . . . . . . . . . . . . . . . . . . . .. 2 50
Nov. 30, 1914 . . . . . . . . . . . . . . . . . . . . . .. 2 90
Nov 30, 1914 . . . . . . . . . . . . . . . . . . . . . .. 7 90
Nov 30, 1914 . . . . . . . . . . . . . . . . . . . . . .. 10 50
Dec 30, 1914 . . . . . . . . . . . . . . . . . . . . . .. 11 25
Dec 30, 1914 . . . . . . . . . . . . . . . . . . . . . .. 32 10
Dec 30, 1914 . . . . . . . . . . . . . . . . . . . . . .. 8 50
Jan. 14, 1915 . . . . . . . . . . . . . . . . . . . . . .. 7 95
99 65
Total expended from the receipts of
office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 4,046 44


*This is $22.65 too great.
item of this amount—Secretary of Senate Investigating Committee.
In copying the stenographer may have erroneously omitted an
424 GAME, FISH AND OYSTER DEPARTMENT.
PURCHASES.
Check issued August 31, 1915, boat *“Johnathan Lane”. . . . .$3,500 00
Check issued June 14, 1915, one skiﬁ . . . . . . . . . . . . . . . . . . . . . 15 00
This Committee recommends that all money expended in excess of _
the amount appropriated for the purchase and repair of‘ boats be re-
covered to the State by the Attorney General. -
Third. That under the appropriation of the Thirty-third Legis-
lature, First Called Session, page 126, there was speciﬁcally appro-
priated the sum of $2,500 for the “purchasing and repairing of boats,
to be expended in two years.” This appropriation was completely ex-
pended by the following check: '
(COPY-.1
“N0. 329. ' Austin, Texas, July 3, 1915.
“The Citizens Bank and Trust Co._, of Austin.
“Pay to the order of J. L. Bludworth, $3,220 (Thirty-two Hundred
and Twenty and no/100) Dollars.
(Signed) “Will W. Wood,
“Fish and Oyster Commissioner.
“By Robt. Goodfellow, Chief Deputy.”
The above check was issued for installing an engine and repairing the
State boat, “Ouida Ferguson.”
On August 5, 1915, the testimony shows that Mr. Wood purchased
a boat from Col. Jacob Wolters, and the price agreed on was $3,500.
The testimony further shows that this boat was delivered to one of
the State departments on, or about, the 10th day of August, 1915, and
that the boat was sunk in a storm on the 15th or 16th day of August,
1915. About two weeks 'after the boat sank, Col. Jake Wolters was
paid by the following check, dated August 31, 1915:
“No. 3'78. Austin, Texas, August 31, 1915.
“The Citizens Bank and Trust Co., of Austin.
“Pay to the order of J. F. Wolters, $3,500 (Thirty-ﬁve Hundred and
No/100) Dollars. .
(Signed) “Will W. Wood,
“Game, Fish and Oyster Commissioner.
“By H. T. Bailey, Chief Deputy.”
This Committee wishes to call your attention to the fact that at the
time the boat was contracted for there were no funds which could be
used for its purchase, as the $2,500 speciﬁcally appropriated for this
purpose had been exhausted. Col.‘ Wolters was paid out of fees col-
lected and deposited in the bank, as was done in the case of the pur-
chase of the automobiles. It was the policy of this ofﬁce to collect

*The boat Jonathan Lane sank August 15 or 16, 1915
GAME, FISH AXD OYSTER DEPARTMENT. 425
fees, deposit them in the bank, use whatever they felt they had a right
to, and deposit the balance in the Treasury.
The $3,500 paid for this boat is a part of the $5,046.44 set out ‘under
paragraph of this report, numbered “second,” and it has already been
recommended that this amount be recovered by the Attorney General.
Fourth. We ﬁnd that the department had on its payroll Hon. W. D.
Caldwell, as an attorney, in violation of the law, and that he collected
the following amounts that should he recovered by the Attorney General:


Date. Salary. Expense. Warrant No. Amount. Total.
Oct., 1915 . . . . . . . . . . . .. 50 00 3 71 75 7286 and 7786. . . . $ 121 75
Nov., 1915 . . . . . . . . . . . .. 50 00 . . . . . . . . .. 1990 . . . . . . . . . . . .. 50 00
Dec., 1915 . . . . . . . . . . . .. 50 00 30 30 18102 and 20538. . . 80 30
Jan., 1916 . . . . . . . . . . . .. 50 00 . . . . . . . . .. 23060 . . . . . . . . . . . .. 50 00
Feb., 1916 . . . . . . . . . . . . . 50 00 . . . . . . . . .. 27027 . . . . . . . . . . . .. 50 00
Man, 1916 . . . . . . . . . . . .. 50 00 . . . . . . . . . . 223 . . . . . . . . . . . . . 50 00
A ril, 1916 . . . . . . . . . . . . . 50 00 43 20 37997 and 37019 93 20
ay, 1916 . . . . . . . . . . . .. 50 00 . . . . . . . . . . . . . . . . . . . . . . ,. 50 00
June, 1916 . . . . . . . . . . . . . 50 00 21 80 45063 and 44080 71 80
July, 1916 . . . . . . . . . . . .. 50 00 . . . . . . . . .. 701 . . . . . . . . . . . .. 50 00
Aug., 1916 . . . . . . . . . . . .. 50 00 . . . . . . . . .. 49817 . . . . . . . . . . . .. 50 00
$ 717 05
Sept., 1916 . . . . . . . . . . . .. $ 50 00 . . . . . . . . .. 2406 . . . . . . . . . . . .. $ 50 00
Oct., 1916 . . . . . . . . . . . .. 50 00 . . . . . . . . .. 933 . . . . . . . . . . . .. 50 00
Nov., 1916 . . . . . . . . . . . . . 50 00 35 25 35 10852 and 12327 75 35
ec., 1916 . . . . . . . . . . . .. 50 00 . . . . . . . . .. 14 1 . . . . . . . . . . . .. 50 00
Jan., 1917 (7 days). . . . . 12 90 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 90
238 25
Total re‘ceived . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ -955 30

We wish to call your attention to the fact that this department jus-
tiﬁes themselves in keeping Mr. Caldwell on their payroll because “they
did not know he was a member of the Legislature.” This fact is tes-
tiﬁed to both by Mr. Bailey and Mr. Wood, but it is controverted by the
testimony of Mr. Sam C. Johnson. It appears to this Committee that
it is rather strange that Mr. Caldwell should be on the payroll from
October 1, 1916, until January, 1917, without either the Commissioner
or the chief deputy knowing that he was a member of the Legislature.
because during this time the Legislature was in session. '
Fifth. (a) We ﬁnd that it is the practice of the department to
issue free hunting licenses to the friends of this department; a list of
same appears in the audit of this department. These free hunting
licenses amount to about $71.75, and we feel that this amount should
be remitted to the Treasury.
The Commissioner has expressed his willingness to comply with this
recommendation.
(b) We ﬁnd that the private telephone of the chief deputy, Mr.
Bailey, was paid for by this department out of the funds that belong
to the State of Texas, and we recommend that this amount be remitted
to the Treasury.
(c) The Commissioner, Will W. Wood, charged his expenses while
in Austin, which he has no authority to do, and he continued this prac-
tice after the Attorney General .had ruled as set out here. In this
connection we wish to set out the opinion of the Attorney General,
426 ' , GAME, FISH AND OYSTER DEPARTMENT.
dated January 27, 1917, which covers paragraphs (a), (b) and (c)
last above.
OPINION OF ATTORNEY GENERAL.
“Attorney General’s Office,
“Austin, Texas, January 27, 1917.
“H on. Sam C. Johnson, Chief Deputy Game, Fish and Oyster Com-
missioner, Capitol.
“DEAR SIR: The Attorney General has your letter of January read-
ing as follows:
Can the Game, Fish and Oyster Department, under the law and
appropriation for same, allow and have paid two dollars per day
expense account for the chief deputy and the two traveling depu-
ties, when said deputies and their families reside in the city of
Austin but pay their poll taxes in some other county and claim
citizenship where poll taxes are paid?
Can the private, or residence, telephone of any man ‘in the
Game, Fish and Oyster Commission be paid out of the funds under
our appropriation, or otherwise? '
_ Can any free, or complimentary, hunting licenses be issued, under
the law? - '
“Replying to your inquiries in the order propounded, we beg to say:-
“First. The Constitution of the State, Article 3, Section 58, is in
the following language:
The Legislature shall hold its sessions at the city of Austin,
which is hereby declared to be the seat of government.
“By the plain provisions of the above quoted Constitution, the city
of Austin is the location and the situs of the government of this State,
in which ‘city is located the governing powers of the State. Not only
does the Constitution make the city of Austin the seat of government,
but the statute creating the office of Game, Fish and Oyster Commis-
sioner expressly provides that such Commissioner shall have his office
in the State Capitol, in the city of Austin. Article 3976, Revised Stat-
utes, 1911, as amended by the Acts of the Thirty-second Legislature.
“There is another provision in the Constitution relating to the loca-
tion of the offices of. the State ofﬁcials, as will be seen by reference to
Section 14 of Article 16 of the Constitution, which is as follows:
All civil officers shall reside within the State,'and all district or
county ofiicers withintheir districts, and shall keep their offices at
such places as may be required by the law; and ‘failure to comply
with this condition shall vacate the ofﬁce so held.
“Therefore, by constitutional and statutory provisions, the oﬁ'ice of
the Game, Fish and Oyster Commissioner is located in the city of
Austin, and in the Capitol building there located.
“As to the chief deputy, Article 4033 of the Revised Statutes of 1911
GAME, FisH AND OYSTER DEPARTMENT. I 427
expressly provides that he shall maintain an office in the Capitol of the
State, which, of course, is at Austin, Texas. The position of traveling
deputy as indicated in your communication, as far as we are able to
determine, was not created by the Act of the Legislature creating the
ofﬁce of Game, Fish and Oyster Commissioner and deﬁning his duties,
but such o‘fﬁc‘e or position has been provided for by the Legislature in
the different appropriation bills for the support of your office. The
items in the appropriation bill creating these positions, asywe under-
stand it, are as follows: '
Salary of ﬁrst assistant to enforce game laws. .$1200 00 $1200 00
Salary of- second assistant to enforce game laws 1200 00 1200 00
It, therefore, appears that such ﬁrst and second assistants or travel-
ing deputies, as you term them, are a part of the office force of the
Commissioner, and as such their headquarters, or the place from which
they operate, is the office of the Commissioner, located in the Capitol
at Austin.
“The official residence of every head of a department or an employe
thereof, where such department of the State government is located in
Austin, is in that city, and it is the duty of such employes to maintain
their place of abode there.
“It is expressly provided by Article 2941, Revised Statutes, 19.11,
now incorporated as Section 32 of the revised election laws of this State,
that otﬁcers and employes of institutions located in the Capitol of this
State may maintain their residence for voting purposes in their home
counties, unless, of course, such persons desire to become bona ﬁde
resident citizens of Travis county, or of such other county in which
they may be employed. This article of the statute is enacted for the
beneﬁtof those officers and employes who do not desire to move their
citizenship to this county, and it is a privilege granted to them to
retain their voting privileges in their home ‘counties, but it is not
intended and does not permit such ofﬁcers and employes to maintain
their place of abode in the home count-y while employed in the service
of the State, and thereby authorize them to charge as traveling expenses
the expense incident to living in the city of Austin.
“In our opinion the items in the various appropriation bills, pro-
viding for the payment of traveling expenses, relate only to the expense
of any officer or employe while on the road traveling on business of the
State away from the office of such department and from his place of
abode where such department is located, and there is no authority in
law for the allowance of any living expense account of any officer or
employe while he is in the city of Austin under the guise of a traveling
expense account.
“Second. Answering your second question, we beg to say that there
is no authority in law for the allowance and payment of telephone bills
for the telephone maintained in the residence of any officer, or any
employe, of the State government. Such telephones are for the private
and personal use of such ofﬁcials and their families, and the State is
under no obligation whatever to defray the expense thereof. Such
428 GAME, FISH AND OYSTER DEPARTMENT.
charges form no part of the necessary expense for the upkeep of any
department or the enforcement of the laws of the State. We do not
mean, of course, that should an ofﬁcer, or employe, use his private
telephone to carry on a long distanceconversation about the business
of the State, such long distance call should not be charged against the
State, for that conversation would be upon the State’s business and
could properly be charged in an expense account; however, the ordi-
nary monthly rental on such a telephone is a private matter and the
charge therefor should be defrayed. from private funds.
“Section 6, Article 16, of the Constitution, provides: ‘No appro-
priation for private or individual purposes shall be made.’
“Section 51, Article 3, provides: ‘The Legislature shall have no
power to make any grant, or authorize the making of any grant, of
public money to any individual, associations of individuals, municipal
or other corporations whatsoever.’ (This section contains the exception
relative to pensions.)
“Section 3 of Article 8 of the Constitution is in the following lan-
guage: ‘Taxes shall be levied and collected by general laws and for
public purposes only.’
“The only proper charge against an appropriation made by the Legis-
lature is for any matter necessary for the enforcement of the laws of
the State. In Bussy vs. Gilmore, 3 Me, 191, it is held:
‘Necessary charges,’ as used in a statute authorizing towns to
raise money for certain speciﬁed objects and other necessary charges,
may in general be considered as extending to such expenses as are
clearly incident to the execution of the power granted, orv which
necessarily arise in the fulﬁllment of the duties imposed by law.
“Such term is further deﬁned in Waters vs. Bonvouloir, 172
Mass, 286: '
‘Necessary charges,’ as used in Pub. St., c. 27, Sec; 10,.au-
thorizing towns to appropriate money for certain purposes, and
for all other necessary charges arising in such town, are conﬁned
to matters in which the town or city has a duty to perform, an
interest to protect, or a right to defend.
“We, therefore, advise in answer to your second question, that the
charges for a private telephone in the residence of a State employe
cannot be defrayed from public moneys appropriated by the Legis—
lature or arising from any source.
“Third. Answering your third question, we beg to say there is no
authority for the Game, Fish and Oyster Commissioner or any of his
deputies, to issue hunting license to anyone complimentary or free of
charge. The statutes of this State provide for the issuance of such
license only upon the payment of residents of $1.75. The blank licenses
are the property of the State and the Commissioner has no more au-
thority to issue the same, without the statutory fee being paid, than
he has the authority to give away any other property belonging to the
GAME, FIsH AND OYSTER DEPARTMENT. 429
State. The fee belongs to the State, not to the officer, and he cannot
remit it, or bestow it gratuitously. There can be no question that the
Commissioner and his bondsmen would be liable to the State
full amount of such licenses so issued free of charge.
‘WVith respect, I am,
“Very truly yours,
(Signed) “C. W. TAYLOR,
“Assistant Attorney General.
“This opinion has been passed upon, approved by this department in
executive session, and is now ordered recorded.
' (Signed) “B. F. LOONEY,
“Attorney General.”
Sixth. We ﬁnd that the Commissioner has failed and refused to
enforce the law with reference to the destruction of illegal nets. On
his statement, which has heretofore been set out, he justiﬁes himself
on this account by stating that he took compassion on one poor ﬁsher—
man, upon whom it would have been a hardship to enforce the law.
We wish to call your attention to the testimony of Mr. Sam C. Johnson,
which shows that on many occasions the Commissioner has refused to
carry out the law in reference to the destruction of nets in the case of
both poor and rich ﬁshermen.
After having considered in detail the subject matter contained in
this report, weighing the testimony pro and con, and also after having
given the Game, Fish and Oyster Commissioner, Will W. Wood, an
, opportunity to present to the Committee testimony disproving the
charges contained in this report, he, failing to come before the Com-
mittee the second time, in defense of his record as said Game, Fish and
Oyster Commissioner, we are unanimously of the opinion that while
possibly on some of the charges we would not recommend recall, resig-
nation, or impeachment, but upon considering this report as a whole
we conclude that he has failed to administer the duties of his ofﬁce,
that he has transcended powers granted him by the laws of the State
of Texas, that he has expended the State’s money contrary to the law
and the advice given his department from the Attorney General, that
certain sums of money are owing the State Treasury by reason of his
misapplication, which sums should have ‘been paid into the State Treas-
ury many months ago—viewing all these facts in the light of the record
made in this investigation, we recommend his removal from ofﬁce for
lack of qualiﬁcation, for the misappropriation and misapplication of
the State’s money, and for the violation of the laws of the State of Texas.
Respectfully submitted,
(Signed) R. L. PILLOW, JR,,
Vice-Chairman House Subcommittee No. 4.
I. D. FAIRCIIILD,
Chairman House Subcommittee No. 4.
LON A. SMITII,
Chairman Senate Subcommittee No. 4.
, 430 - ' GAME, FISH AND OYSTER DEPARTMENT.
OTHER RECOMMENDATIONS OF COMMITTEE.
This Committee ﬁnds that most of the oysters and the ﬁsh that the
people of Texas consume are furnished from the waters of the State of
Louisiana. This Committee ﬁnds that the waters of the State of Texas
are the equal of those of Louisiana, if not superior, for the cultivation
of ﬁsh and oysters. We ﬁnd that this industry has not been developed
it should be, and we feel that at such a time when all food should ‘
be conserved, and the food supply increased, this industry should be
carefully developed. In this connection we recommend that legislation
be enacted which would allow and encourage private individuals to lease
certain State grounds for the cultivation of oysters thereon. After
careful. inquiry we ﬁnd that most of the oyster producing States have
this kind of legislation upon their statute books.
Oysters are as susceptible to cultivation as cotton and potatoes. About
ﬁve thousand bushels of oysters may be raised per acre, and the present
market price is from $2.50 to $3.50 per bushel.
*This Committee recommends that the game law be amended so as
to require any person who hunts outside the limits of his own, or the
adjoining property, to secure a hunting license. This recommendation
is made for two reasons: the ﬁrst is for the revenue it will produce-
for the State, and the other is for the protection it will give to the
game.
This Committee believes that a closed season should be put on sponge
crabs for the whole year. This crab is of very little value for food,
but is very valuable for spawning purposes.
That every court, or clerk of any court, before whom any prosecu- ‘_
tion‘ is commenced, or shall 0'0 on an appeal, and within twenty days
after trial, or dismissal of case, shall report in writing the amount- of
the ﬁne collected, if any, to the Commissioner of the Game, Fish and?
Oyster Department. Failure to do this shall subject the guilty party
to a ﬁne of $5.00.
This recommendation is made so that the clerks in the various courts‘
before whom the Game, Fish and Oyster Commission’s cases appear:
will co-operate with the department, and it will also serve as a record
and check for the Commissioner.
This Committee recommends that the game, ﬁsh and oyster law be-
amended so as to allow the marketing of oysters two and one—half inches
long. This Committee ﬁnds that some verv ﬁne oysters grow‘ that
never get to be larger than three inches. The present law keeps these-
oysters off the market. By this amendment a large supply of cheaper
oyster-s would be put upon the market, which would act as a substitute-
for meat.
This Committee recommends that ﬁshermen be allowed to use their
seines in fresh water as far inland as thirty miles from the coast, for

*By an amendment offered in the ‘Central Committee by Mr. McMillin, and"
which was adopted, this paragraph, with the recommendation it contains, was.
stricken out.
GAME, FISH AND OYsTER DEPARTMENT. 431
the duration of the war, and also that the ﬁshermen be allowed to
market redﬁsh weighing from one pound to ﬁfteen pounds. This
recommendation is made, as is the one preceding, because of the food
shortage and because the drouth has caused the sea ﬁsh to go inland
seeking fresh water.
This Committee recommends that ﬁshermen be allowed to use shrimp
nets in the bays the year around as a means of adding to the food
supply, for the duration of the war.
This Committee feels‘ that the recommendation in reference to the
sale of sand and shell is a very important one, and for that reason we
feel that certain ﬁgures should be set out.
For the Fiscal Year Ending August 31, 1915.
Sand and shell . . . . . . . . . . . . . . . . . . . . . . ..534,551.84 cu. yds. taxed.
Sand and shell.' . . . . . . . . . . . . . . . . . . . . .369,289.09 cu. yds. exempt.
For the Fiscal Year Ending August 31, 1916.
Sand and shell . . . . . . . . . . . . . . . . . . . . . ..,.356,078.85 cu. yds. taxed.
Sand and shell . . . . . . . . . . . . . . . . . . . . . . ..320,329.’72 cu. yds. exempt.
For the Fiscal Year Ending August 31, 1917.
Sand and shell . . . . . . . . . . . . . . . . . . . . . . ..305,153.12 cu. yds. taxed.
Sand and shell . . . . . . . . . . . . . . . . . . . . . . ..194,52'7.05 cu. yds. exempt.
For the above three years the State would have derived a revenue
of $44,’? 0’? .25, if this tax of 5 cents had been levied on the shell exempted.
This Committee believes that this shell at the bottom of the bav is
the property of the whole State, and the revenue from its sale shduld
be turned into the Treasury, and it does not feel that part of this shell
should be taxed and the other part exempted. from taxation.
Under the present law the shell used on roads, public buildings, etc.,
is exempt from taxation. It is the opinion of this Committee that the
counties and other public institutions that use the shell do not derive
any beneﬁt by being exempted from this tax. It merely relieves the
shell contractor from the payment of the tax, and we therefore recom-
mend that a tax of5 cents be levied on all shell dredged and sold.

AUDITOR’S REPORT.
Austin, Texas, November 17, 1917.
H on. I. D. Fa-irchilal, Chairman, House Subcommittee N0. .4, and H on.
Lori A. Smith, Chairman, Senate Subcommittee N0. 1;.
GENTLEMEN: In accordance with your instructions we have made a
thorough investigation and audit of the records and accounts of the
Game, Fish and Oyster Commission and respectfully submit herein our
ﬁndings and suggestions and a series of statements setting forth various
data taken from the records of the Commission.
432 GAME, FISH AND OYSTER DEPARTMENT.
FISH AND OYSTER. DEPARTMENT.
Cash Book.
All entries have been veriﬁed and found to be correct. Evidence of
deposits has been found to cover all receipts.
Bank Account.
The receipts of the department are deposited in the bank to the
credit of Will W. Woods. The pass book is balanced monthly, and in
all cases cancelled checks have been examined, which have been issued
in favor of the State Treasurer to cover the monthly balances shown.
Book of Records.
An account is kept with each person making remittances to the de-
partment. This record is maintained for the purpose of compiling the
annual statement. It was found to be in agreement, as to receipts,
with the cash book.
General Remarks.
No insurance of any kind is carried on the boats or automobiles owned
by the State. It has been noted that insurance was carried on boats
prior to the present administration.
'For your information we report that Sam C. Johnson, while chief
deputy, collected $109.09 from dealers at Fort Worth and Dallas, on
or about February 1, 191?, and did not report the amount until August
'31, 1917, the date on which he left the office.
GAME DEPARTMENT.
Cash Book.
All entries have been audited and found to be correct, with the ex—
ception that the report of S. C. Brockman, dated September 24, 1915,
does not appear. The bank deposits are in agreement with the receipts
entered in the cash book.
' Bank Account.
All collections are deposited in the Citizens Bank and Trust Com-
pany to the credit of Will W. Woods, Commissioner, and have been
turned over to the State Treasurer monthly.
General Remarks.
A commission of 25 cents on a non-resident county license and a
commission of $3.00 on a non-resident State license are allowed to non-
salaried deputies and county clerks. These commissions as allowed and
charged have been veriﬁed and found to be correct.
GAME, FIsH AND OYSTER DEPARTMENT. 433
GENERAL.
We suggest that, when new cash books are printed for the ﬁsh and
oyster department, a column be added for “lines.”
We suggest that the reports received in this department be given a
record number when received, that this record number be posted in the
cash book, and that they be ﬁled in numerical order according to the
number.
We suggest that all ﬁsh tax receipts be issued in duplicate, and that
the duplicate receipts accompany the reports to this department so
that the amount ‘reported can be veriﬁed.
We suggest that all license books he entered in a book of record
when received from the printer and that they be charged out of this
- record as issued.
We suggest that a trial balance be taken each month from the ledgers
of this department, and that the trial balance be ﬁled permanently.
We suggest that at the close of each ﬁscal year all outstanding license
books be recalled for the purpose of verifying the amounts that will
have been reported during the year.
We suggest that all oﬂicers and employes of this department be re-
quired to attach to their expense vouchers receipts for every item of
traveling and other expense refunded to them by the State. We sug-
gest that a special form of receipt be printed and furnished for this
purpose. _ '
Respectfully submitted,
RANKIN, Cox & Co.,
(Signed) By W. H. Rankin,
Certiﬁed Public Accountant.
Fish and Oyster Department. Schedule of Cash Receipts.


Date. Fiscal Year Fiscal Year
1915—1916 1916-1917
September . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2,907 31 3 4,055 16
October . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,404 81 4,520 73
November . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,369 65 5,361 63
December . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,494 04 3,838 71
January . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,846 63 3,618 16
February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,366 50 3,365 70
March . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,939 15 3,818 09
April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,375 35 4,673 10
May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,637 00 3,533 14
June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,889 91 2,620 54
July . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,219 60 2,990 56
August. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,993 78 3,772 14'
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 45,443 73 $ 46,167 66


Noam—Monthly payments were made to the State Treasurer, and
totals of these payments agree with above receipts, and are evidenced
by cancelled checks and receipts from the State Treasurer.
434 GAME, FISH AND OYSTER DEPARTMENT.
Game Department. Schedule of Cash Receipts from All Sources.


Date. Fiscal Year Fiscal Year
1915—1916 1916—1917
September . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 26 25 3 80 25
October . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 215 50 186 25
November . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,449 75 1 ,668 25
December . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,916 25 3,609 75
January . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. , 31 50 2,716 25
February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 653 00 1 ,101 50
March . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,048 10 1,261 00 ,
April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 244 50 959 50
May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 211 75 649 50
June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 109 50 300 00
July . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00 . . . . . . . . . . . .
August. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '. . . . . . . 61 50
3 10,031 103 12,593 75
From county hunting licenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,458 60 3 10,331 75
From non-resident State licenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,245 00 1 ,881 00
From ﬁnes assessed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 327 50 381 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 10,031 10$ 12,593 75
Recapitulation of Cash Receipts Covering Game, Fish and Oyster Departments.
Fish and
Game Oyster Total.
Department. Department. -
For the Year September 1, 1915, to August 31, 1916.
September . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 26 25 $ 2,907 31 $ 2,933 56
October . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215 50 _ 3,404 81 3,620 31
November . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,449 75 2,369 65 3,819 40
December . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,916 25 5,494 04 8,410 29
January . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,131 50 2,846 63 4,978 13
February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 653 00 3,366 50 4,019 50
March . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,048 10 3,939 15 5,987 25
April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 244 50 4,375 35 4,619 85
ay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 211 75 ,637 00 4,848 75
June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 109 50 3,889 91 3,999 41
July . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 25 00 4,219 60 4,244 60
August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,993 78 3,993 78
Grand totals . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,031 10 $ 45,443 73 3 55,474 83
For the Year September 1, 1916, to August 31, 1917.
September . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 80 25 3 4,055 16 3 4,135 41
October . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186 25 4,520 73 4,706 98
November . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,668 25 5,361 63 7,029 88
December . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,609 75 3,838 71 7,448 46
January . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,716 25 3,61 16 6,334 41
February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,101 50 3,365 70 4,467 20
March . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,26 00 3,818 09 5,079 09
April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 959 50 4,673 10 5,632 60
May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 649 50 3,533 14 4,182 64
June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 300 00 2,620 54 2,920 54
July . . . . . . . . . . . . . . . . . . . . . . . . . ...~ . . . . . . . . . . . . . . . . . . . . .. 2,990 56 2,990 56
August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 61 50 3,772 14 3,833 64
Grand totals . . . . . . . . . . . . . . . . . . . . . . . .. $ 12,593 75 $ 46,167 66 3 58,761 41


GAME, Fisrr AND OYsTEE DEPARTMENT.
435
Summary of Collections, Disbursements and Appropriations for the Year September 1, 1915,
to August 31, 1916.
Authorized
Disburse- Collected. appropria-
ments. tion.
Collections for year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 55 ,474 83
Disbursements.
Salary Commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,500 00 . . . . . . . . . . .. 8 2,500 00
Salary chief deputy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,800 00 . . . . . . . . . . . . 1,800 00
Salary clerk and bookkeeper . . . . . . . . . . . . . . . . . . . . . ,445 80 . . . . . . . . . . . . 1,500 00
Salary 3 assistants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,600 00 . . . . . . . . . . . . 3 ,600 00
Oﬂice rent, traveling expenses of Commissioner Wood 1 ,142 10 . . . . . . . . . . . . 1 , 200 00
Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 301 45 . . . . . . . . . . . . 60 00
Purchasing and repairing boats . . . . . . . . . . . . . . . .. 622 90 . . . . . . . . . . .. 1,500 00
To enforce Game, Fish and Oyster laws, Attorney
W. D. Caldwell . . . . . . . . . . . . . . . . . . . . . . . . .. 717 05 . . . . . . . . . . . . 1 ,500 00
Salary sand and shell inspector . . . . . . . . . . . . . . . . . . . 105 00 . . . . . . . . . . . . 180.00
Salary 9 captains, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,435 00 . . . . . . . . . . . . 8,100 00
Salary 2 deputies, Caddo Lake . . . . . . . . . . . . . . . . . . . 1 ,425 00 . . . . . . . . . . . . 1 ,80 00
Salary 13 deputies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,485 00 . . . . . . . . . . . . 7,800 00
Salary shore deputies. . . . . . . . . . . . . . .' . . . . . . . . . . . . 200 00 . . . . . . . . . . . . 1 ,20 00
Salary superintendent State Fish Hatchery . . . . . . . . 1 ,200 00 . . . . . . . . . . . . 1,200 00
Salaries two helpers, State Fish Hatchery . . . . . . . . . 1 ,200 00 . . . . . . . . . . . . 1 ,200 00
General expenses, State Fish Hatchery . . . . . . . . . . . . 1 , 15 3 . . . . . . . . . . . . 1,800 00
General expenses department . . . . . . . . . . . . . . . . . . . . 13,108 57 . . . . . . . . . . . . 12,000 00
Extra help . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , 000 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 46,445 20 3 55,474 83 3 50,480 00
Receipts and Disbursements February 1, 1915, to September 1, 1915.
\ _ Disburse- Paid State
Receipts. ments. Treasurer.
February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 4,959 79 8 2,520 50 3 2,439 29
March . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,955 76 1,285 93 4,669 83
April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,192 81 726 19 5,466 62
May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,215 97 854 24 4,361 73
June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,261 82 817 10 3,444 72
Jul . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,453 90 4,348 59 105 31
August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,260 06 ,960 92 299 14
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 35,300 11 3 14,513 47 8 20,786 64


Summary Collections, Disbursements and Appropriations September 1, 1916 to August 31, 1917.


_ Authorized
Disburse- Collected. appropria-
ments. tions.
Collections for year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 58 ,761 41
Disbursements. '
Salary fo Commissioner. 1 . . . . . . . . . . . . . . . . . . . . . . . $ 2,500 00 . . . . . . . . . . . . 3 2,500 00
Salary of chief deputy . . . . . . . . . . . . . . . . . . . . . . . . . . l ,800 00 . . . . . . . . . . . . ,800 00
Salary of clerk and bookkeeper . . . . . . . . . . . . . . . . . . . 1 ,50 00 . . . . . . . . . . . . 1,500 00
Salaries 2 assistants and stenographer . . . . . . . . . . . . . 3,600 00 . . . . . . . . . . . . 3 ,600 00
Oﬁice rent, expenses of Commissioner . . . . . . . . . . . . . 1 ,072 90 . . . . . . . . . . . . ,200 00
Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 470 06 . . . . . . . . . . . . 600 00
To enforce Game, Fish and Oyster laws . . . . . . . . . . . 300 35 . . . . . . . . . . . . 1,500 00
Salary sand and shell inspector . . . . . . . . . . . . . . . . . . . 180 00 . . . . . . . . . . . . 180 00
Salarges 9 captains . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,950 00 . . . . . . . . . . . . 8, 100 00
Salarges 2 deputies, Caddo Lake . . . . . . . . . . . . . . . . . 1 ,800 00 . . . . . . . . . . . . 1,800 00
Salarges of 13 deputies . . . . . . . . . . . . . . . . . . . . . . . . . . 5,392 85 . . . . . . . . . . . . 7 ,800 00
Salaries of 2 shore deputies . . . . . . . . . . . . . . . . . . . . . . 1 ,200 00 . . . . . . . . . . . . 1,200 00
Generalexpenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,024 56 . . . . . . . . . . . . 12,000 00
Purchasing and repairing of boats . . . . . . . . . . . . . . . . ,524 16 . . . . . . . . . . . . 1,500 00
Salary superintendent at Dallas . . . . . . . . . . . . . . . . . . 1 ,200 00 . . . . . . . . . . . . 1 ,200 00
Salaries 2 helpers. ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,200 00 . . . . . . . . . . . . ,200 00
General expenses Fish Hatchery . . . . . . . . . . . . . . . . . . ,672 73 . . . . . . . . . . . . 1,800 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 45,387 61 3 58,761 41 8 49,480 00


436 GAME, FISH AND OYSTER DEPARTMENT.


Comparative Statement of Collections Covering Past Three Fiscal Years.
1914-15. 1915-16. 1916—17.
September . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 4,211 14 $ 2,917 31 $ 4,055 16
October . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,846 67 3,404 81 4,520 73
November . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,267 09 2,36 65 5,361 63
December . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,122 11 5,49 04 3,838 71
January . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,594 82 2,846 63 3,618 16
February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,498 79 3,366 50 3,365 70
March . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,473 51 3,939 15 3,4818 09
April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' ,157 81 4,375 35 4,673 10
May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,024 47 4,637 00 3,533 14
June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,244 32 3,889 91 2,620 54
July . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,268 9 4,219 60 2,990 56
August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ,151 06 3,993 78 3,772 14
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 51,860 69 $ 45,453 73 $ 46,167 66


Collections Reported By and Credited to Deputy Commissioners, and Receipts from Sale of
Sand, Shell and Miscellaneous Sources.

Name and Location.
Sept. 1, 1915, to
Sept. 1, 1916, to
A

{-32
. Klaesser, Rockport . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . .
Bailey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
H. Martindale, Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Frank Roe, J r., Mineola . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
H. Sterling, Matagorda . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. W. Wolters, Galveston. . . .‘ . . . . . . . . . . . . . . . . . . . . . . . . . . .
. S. Har_ er, Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ugh Ch ton, Marlin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. T. Bailey, Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
iles C. Leonard, miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . .
. D. Barr, Port O'Connor . . . . . .~ . . . . . . . . . . . . . . . . . . . . . . . .
. . Corkett, Freeport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . Deutsch, Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. E. Everhart, Corpus Christi . . . . . . . . . . . . . . . . . . . . . . . . . . .
. S. Beasley, Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. C. Johnson, Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. W. Platzer, Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rank Bauer, Port Lavaca . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. A. Lawler, Port Arthur . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. Pena, Point Isabel .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
eo. Raymond, Seadnft and Port Lavaca . . . . . . . . . . . . . . . . . .
. E. Roe, Karnack . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. C. Thomas, Port Aransas . . . . . . . . . . . . .' . . . . . . . . . . . . . . . .
A. Williams, Aransas Pass.‘ . . . . . . . . . . . . . . . . . . . . . . . . . . .
. Wood, Liberty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . Chambliss, Anahuac . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . Johnson, Rockport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . Crouch, Port O’Connor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. Haley, Brownsville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. Hartshorn, Tarrant Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . Johnson, Rockport . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . .
. . Ollre, Houston . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . .
. . Smith, Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . Johnson, Port. O'Connor . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. ' . Klaesser, Rockport. . .. . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . .
mu
I
o
o
o
zg<wQAHumwog-ggmmng-~
a” “2
=41
r~>ru
PU
"‘HW'TJ‘*§>"UO
EQZQ>
From sale of sand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
From sale of shell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sale of two engines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rebate on Ford car . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Refund railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cash book receipts‘ and total as per reports . . . . . . . . . . . . .


.Aug.31,1916. ug.31,1917.
3 2,718 91 . . . . . . . . . . . . ..
. . . . . . . . . . . . .. s 991 43
42 80 . . . . . . . . . . . . ..
22 25 . . . . . . . . . . . . ..
1.520 63 1,555 85
9 84 108 76
511 18....’ . . . . . . . . ..
- 6 03 20 00
1,570 15 . . . . . . . . . . . . ..
10 55 . . . . . . . . . . . . ..
921 93 654 06
31 86 . . . . . . . . . . . . ..
26 70 61 77
5,241 65 5,860 46
1,270 41 1,406 83
68 87 3,185 69
2,574 46 2,582 32
345 27 580 51
6 70 145 54
3,828 67 4,499 58
1,307 94 2,170 39
497 05 514 92
>952 27 1,721 39-
346 50 4 50
109 45 . . . . . . . . . . . . ..
330 29 549 47
50 . . . . . . . . . . . . ..
. . . . . . . . . . . . .. 171 24
. . . . . . . . . . . . .. 429 82
. . . . . . . . . . . . .. 1 00
. . . . . . . . . . . . .. 3 00
. . . . . . . . . . . . .. 1,129 50
. . . . . . . . . . . . .. 806 75
. . . . . . . . . . . . .. 302 89
. . . . . . . . . . . . .. 243 56
3 25,434 86 s 29,787 23
,97 32 ,324 51
17,803 95 15,055 92
s 45,213 13 s, 46,167 66
175 00 . . . . ..1 . . . . . ..
00 . . . . . . . . . . . . ..
5 60 . . . . . . . . . . . . ..
s 45,443 73 3 66 .

46,167
NOTE—Above ﬁgures are taken from cash book after veriﬁcation.
GAME, FIsPI AND OYSTER DEPARTMENT.
Property Statement.


Estimated Total
valuation. valuation.
Boats.
Ouida Ferguson and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4,357 90
W. W. Wood and equipment . . . . . . . . . . . . . . . . . . . . . . . . . 825 00
Sprig . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 00
Honest Jim and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 25
Cecelia W. and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,100 00
Ann Kaufman and equipment . . . . . . . . . . . . . . . . . . . . . . . . 947 00
State Boat and equipment, Caddo Lake . . . . . . .~ . . . . . . . . 300 00
Mable McKay and equipment . . . . . . . . . . . . . . . . . . . . . . . . 1 ,985 .00
Total...._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. s 11,665 15
Fish Hatchery, Dallas. .
Hatchery and tools . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _3 30,559 00
Mules, harness, wagons, etc . . . . . . . . . . . . . . . . . . . . . . . . . . 290 00
Office furniture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,949 00
Land and Improvements, etc., Caddo Lake.
Two acres land, house improvements . . . . . . . . . . . . . . . . 8 1 ,550 00
Furniture, etc., in house . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 00
‘One horse, Wagon, harness, etc . . . . . . . . . . . . . . . . . . . . . . . . 253 50
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,053 50
Automobiles.
One Dodge at San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 900 00
One Dodge at Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- . 900 00
One Ford at Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,100 00
Ofﬁce Furniture and Fixtures.
Austin office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1 ,441 00
Galveston office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
Rockport office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 00
. Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,571 00
Grand total property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 48,338 65


NOTE—The above ﬁgures are taken from the ‘annual report of the
Game, Fish and Oyster Commission.
Complimentary Licenses Issued.


No. By Whom
To Whom Issued. Date. License. Amount. Signed.
W. B Scott . . . . . . . . . . . . . . . . . . . . . . . . .. Oct 1, 1-915 7851 $1 75 W. \V. Wood
C. R. Lowery . . . . . . . . . . . . . . . . . . . . . . . . Oct. 14, 1915 7852 1 75 A. L. Hardin
R. H. Conne 1y . . . . . . . . . . . . . . . . . . . . . Oct. 19, 1915 7853 1 75 A. L. Hardin
J. P. Byrne. . . . . . . . . . . . . . . . . . . . . . . . . . Oct. 26, 1915 7854 1 75 H. C. Scott.
Jake Petmcky . . . . . . . . . . . . . . . . . . . . . . . . Oct. 30, 1915 7855 1 75 W. W. Wood
H. B. Terrell . . . . . . . . . . . . . . . . . . . . . . . . . Nov 20, 1915 7856 1 75 H. C. Scott.
John McKay . . . . . . . . . . . . . . . . . . . . . . . .. Nov 26, 1915 7857 1 75 H. C. Scott.
V. R McDonald . . . . . . . . . . . . . . . . . . . . . Nov 27, 1915 7858 1 75 H. T. Bailey
Sam C. Johnson . . . . . . . . . . . . . . . . . . . . . . Nov 29, 1915 7859 1 75 H- C. Scott.
Cecil S. Beasley . . . . . . . . . . . . . . . . . . . . . . Nov. 29, 1915 7860 1 75 ‘ “
W. M. Thornton . . . . . . . . . . . . . . . . . . . . .. Dec. 4, 1915 7861 1 75 “
Guy R. Campton . . . . . . . . . . . . . . . . . . . .. Dec 22, 1915 7863 1 75_ “ ‘
. C. Lowe . . . . . . . . . . . . . . . . . . . . . . .. Dec 22, 1915 7864 1 75 “ ‘
Robt. McKinley . . . . . . . . . . . . . . . . . . . . .. Dec 30, 1915 7865 1 75 “ ‘:
C. N Avery . . . . . . . . . . . . . . . . . . . . . . . .. Jan. 21, 1916 7866 1 75 “ “
O. D Cardwell . . . . . . . . . . . . . . . . . . . . . .. Jan. 22, 1916 7867 1 75 “ ‘ _
J. H. Martindale . . . . . . . . . . . . . . . . . . . . . Aug 26, 1916 9601 1 75 A. L. Hardin
L. H. Connerly . . . . . . . . . . . . . . . . . . . . . .. Aug 29, 1916 9602 1 75 “ . “
J. P. Byrne. . . . . . . . . . . . . . . . . . . . . . . . .. Aug 29, 1916 9603 1 75 H. C. Scott.
J. M. Edwards . . . . . . . . . . . . . . . . . . . . . . . Aug 29, 1916 9604 1 75 A. L. Hag-din
R. C Lowery . . . . . . . . . . . . . . . . . . . . . . .. Aug 31, 1916 9605 1 75 “ ‘
438 GAME, FISH AND OYSTER DEPARTMENT.


Complimentary Licenses Issued—Continued.
No. By Whom
To Whom Issued. Date. License. Amount. Signed.
W. M. Thornton . . . . . . . . . . . . . . . . . . . . . . Sept 1, 1916 9606 $ 1 75 H. C. Scott.
E. E. Tobin . . . . . . . . . . . . . . . . . . . . . . . . . . Oct. 2, 916 9607 1 75 ‘ “
Hugh Smith . . . . . . . . . . . . . . . . . . . . . . . . .. Oct. 12, 1916 9608 1 75 “ “
Walter Roach . . . . . . . . . . . . . . . . . . . . . . .. Oct. 12, 1916 9609 1 75 “ “
H. K. Or ain . . . . . . . . . . . . . . . . . . . . . . . .. Oct. 12, 1916 9610 1 75 “ “
John Mc ay . . . . . . . . . . . . . . . . . . . . . . . .. Oct 12, 1916 9611 1 75 “ “
C. S. Beasley . . . . . . . . . . . . . . . . . . . . . . . . . Oct 16, 1916 9612 1 75 “ “
Sam C. Johnson . . . . . . . . . . . . . . . . . . . . .. Oct. 16, 1916 9613 1 75 “ “
Percy Tyrsell . . . . . . . . . . . . . . . . . . . . . . . .. Oct. 30, 1916 9614 1 75 “ “
A. R. Andrews . . . . . . . . . . . . . . . . . . . . . . .. Nov. 2, 1916 9615 1 75 H. T. Bailey.
S. H. Terrell . . . . . . . . . . . . . . . . . . . . . . . . . Nov. 2, 1916 9616 1 75 “ “
S. H. Carter . . . . . . . . . . . . . . . . . . . . . . . . . Nov. 2, 1916 9617 1 75 “ “
J. S. Bonner . . . . . . . . . . . . . . . . . . . . . . . . . Nov. 17, 1916 9618 1 75 “ “
W. D. Caldwell . . . . . . . . . . . . . . . . . . . . . . . Nov. 22, 1916 9619 1 75 H. C. Scott.
J. T. Stockton . . . . . . . . . . . . . . . . . . . . . . . . Nov. 28, 1916 9620 1 75 “ “
R. G. Vaughan . . . . . . . . . . . . . . . . . . . . . . . Nov. 28, 1916 9621 1 75 “ “
J. A. McCalrnont . . . . . . . . . . . . . . . . . . . .. Dec 2, 1916 9622 1 75 “ “
G. W. Bickler . . . . . . . . . . . . . . . . . . . . . . .. Dec 6, 1916 9623 1 75 “ “
R. A. Bickler . . . . . . . . . . . . . . . . . . . . . . . . . Dec 6, 1916 9624 1 75 “ “
J. T. Robinson . . . . . . . . . . . . . . . . . . . . . .. Dec 7, 1916 11676 1 75 “ “
Total issued Austin office, 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . $71 75
General Funston, San Antonio . . . . . . . . . . . . . . . . . . . . . . . 8032 1 75 C. F. Barbera.
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $73 50


NOTE—Th6 above statement is compiled for the information of the
Investigating Committee.
Schedule of Funds Disbursed in Cash.


Date. Remitted to Amount.
Feb. 14, 1915 T. Pena . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 36
Feb. 16, 1915 R. E. Roe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 00
Feb. 2, 1915 Money order . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Mar. 1 , 1915 P. H. Arrington . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 00
Mar. 3, .1915 Thos. J. Wheeler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Mar. 6, 1915 Geo Raymond . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . .. 1 94
Mar. 9, 1915 N. W. Wood . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
Mar. 16, 1915 F. M. Pennington . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 49
Mar. 24, 1915 W. . Barr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 51
April 7, 1915 Joe William . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
April 15, 1915 W. D. Barr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 60
April 2 1915 P. W. Pittmore . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
April 28, 1915 J. C. Perkins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
May , 1915 Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
May 14, 1915 R. E. Roe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 70
June 6, 1915 Grover C. Chambliss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 70
June 6, 1915 J. J. Lawrence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
June 25, 1915 F. M. Pennington . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 54
July 20, 1915 R. E. Roe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 38
July 27, 1915 J. L. Deutsch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 13
Aug. 5, 1915 C. C. Chambliss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 01
July 7. 1915iJohn Hostedt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145 51


NOTE—Th6 above collections were entered on both the debit and the
credit sides of the cash book, the disbursements being charged to post-
age.
There being no receipts from postmaster covering the purchases,
We submit a list of them for the information of the Committee.
These
entries were made‘ during the period prior to September 1, 1915, and
since that time all collections of this office have been remitted to the
State Treasurer.
STATE PURcHAsiNe AG'ENT. 439
Accounts Receivable Covering License Books Issued.


Name. County. Date Issued. Amount.
l
T. L. Anderson . . . . . . . . . . . . . . . . . . . . . . .. Briscoe . . . . . . . . . . . . . ..lAug. 16, 1916 s 43 75
Ethert A. Renfrow. . . . . . . . . . . . . . . . . . . .. Cottle . . . . . . . . . . . . . . . . Aug. 16, 1916 43 75
R. S. Long. . . . . . . . . . . . . . . . . . . . . . . . . . . . Shackelford . . . . . . . . . . . lJuly 22, 1915 43 75
D. J. Broughton . . . . . . . . . . . . . . . . . . . . . .. Terry . . . . . . . . . . . . . . ..;Aug. 19, 1916 43 75 .
C. C. Roberts . . . . . . . . . . . . . . . . . . . . . . . . .. Val Verde . . . . . . . . . . ..}Aug. 19, 1916 1 75

NOTE. The above statement covering outstanding license books on
which reports should be received, is prepared for the information of
the Committee.

THE STATE PURCHASING AGENT.
REPoRT or SUEcoMMITTEE No. 8.
H on. W. M. Fly, Chairman, Central Executive Committee of the House,
and H on. Ed. Westbrook, Chairman, Senate Investigating Committee.
First, we beg to direct attention to the fact that this department of
our State government is clothed with the power aud authority to pur-
chase, in round ﬁgures, some two millions of dollars worth of mer-
chandise and supplies annually for the use and maintenance of our
twenty-six State institutions. When this department was established
there existed only thirteen of such institutions, all requiring a much
smaller outlay of funds than they do today.
Now, then, the expenditure of this vast sum of the people’s money
is vested in the judgment and. discretion of only one man; this one
man passes upon the quality of the merchandise, and the ofﬁcials of the
institutions are not consulted, save in rare cases, as to the quality of
articles they are in need of. This last named condition has brought
about no little complaint from several of the institutions. In this
connection we ﬁnd that the storekeepcrs are seldom supplied with sam-
ples of supplies under contract, and which would enable them to make
comparisons with the goods as received; this situation, in our judg-
ment, is a serious one, since the storekeeper is absolutely without in-
formation as to the quality of merchandise bought. Therefore, we have
to conclude‘ that the State is in a position whereby it could be very
materially imposed upon. We question the judgment of any man upon
the quality of an article as against a chemical analysis of that article.
In rare instances do we ﬁnd where food supplies have been submitted
to cltimical analysis in this administration. Our records show that
chemical analysis of- food supplies was much more frequent in previous
administrations than in the present one, also that much can be saved
through this policy. For instance, apple vinegar might be worth 25
cents per gallon and distilled vinegar might be worth 12:1~ cents per
gallon: soap might be 50 per cent pure or 85 per cent pure, which
could not be revealed only by chemical analysis. It is evident that
much could be saved a result of analysis where losses might accrue
from personal. judgment.
440 ' STATE PURCHASING AGENT.
We ﬁnd that for the year 1915-1916 the Purchasing Agent received
111—1 bids; for 1916-1917, 96 bids; and for 1917-1918, 60 bids, showing
a decrease of more than 50 per cent for the three years; this was _eX-
plained by the Purchasing Agent as being the result of increased prices
of merchandise making it difficult for business concerns to handle State
contracts without sustaining .a loss; however, our records disclose that
some did not bid on account of the conviction that “friends”. were to
be taken care of first. (Testimony, p. 4113.) These are some of the
many complaints heard and considered by this Committee.
Second. In view of the conditions aforesaid, and of other irregulari-
ties to be mentioned later, and coupled with the enormous expenditures
of this department, and the necessity for more cautious judgment in
wisely expending the public funds, we believe your Committee is jus-
titled in advising the establishment of a more perfected purchasing
system, and to which reference will be made in our completed report.
CONTRACTS FOR LIGNITE.
Third. Our records disclose that F. L. Dennison was awarded a con.-
tract for lignite coal, mine run, to be delivered. here‘ at $1.61 per ton,
while the city of Austin bought Rockdale lignite coal, mine run, at
$1.25 per ton.
We direct attention to the fact that at this time F. L. Dennison was
‘a member of the State Mining Board, and that“ to award a contract to
a State ofﬁcial was _a violation of the Constitution. (Sec. 21,. Art. 16.
See Attorney General’s opinion on this question, page 534 of type-
written record.)
It appears that the city of Austin buys- its coal, of equal if not better ~
quality, at a less price than the State institutions; this must, as a nat-
ural consequence, give rise to just criticism.
Fourth. In a voluntary statement before the Committee, the Pur-
chasing Agent stated ‘that he had been requested by former Governor
Ferguson not to purchase any coal from any company in which he.
Ferguson, was a stockholder, yet the records of the Missouri, Kansas 85
Texas Railway Company show that a number of cars were shipped from
the Bastrop Lignite Coal Company in which the former Governor- was
interested; this reveals a further violation similar to those previously
‘mentioned.
ORITIGISMS. '
Fifth. The supporting testimony indicates that the head of this
department has violated the rules of prudence, as well as the plain
provisions of the statutes, by accepting presents from those to ‘whom
contracts were awarded. (Art. 7325, R. S.) This custom, no doubt,
would have a tendency to wield an inﬂuence in favor of individuals,
ﬁrms or corporations using this method to develop ties of friendship,
and in some cases might militate against other citizens or business con-
cerns that had not practiced this policy a mean-s of promoting their
business interests. thereby violating the very spirit of prudence and dis-
regarding .the rule and policy of fairness that the statutes designed to
STATE PnncrIAsINe AGENT. ‘ 441
vprotect. The statutes are enacted for the protection of the law-abiding
citizens, as well as to punish its violator, and it is not the purpose of
this Committee to excuse or condone anyone for violations. We dd not
allege that this policy has accomplished its end; but we do assert that
certain irregularities did occur that this Committee can see no just
cause for. As an illustration, approximately 3250 feet of pipe for the
San Marcos Normal School was awarded to a Houston concern at
about 27.76 cents per foot, while the Walter Tips Hardware Company,
at Austin, endeavored to bid on this pipe at 24.91 cents, a price made
to Professor Evans of the San Marcos Normal, and the Tips Company
were trying by telephone and letter to get an opportunity to bid on
this contract. Refusal to accept or hear other bids in this instance
cost the State about $100.
Sixth. Here we desire to call attention to some of the difficulties
experienced by the heads of institutions in transacting business with
the Purchasing Agent. The Canyon City Normal School has an audi-
torium 100 feet long, 80 feet wide and 25 feet high; they made requisi-
tion for an Edison phonograph at a cost of $250, but were refused be-
cause the price was too high. Requisition was later made for ﬁve
musical instruments of speciﬁc catalogue numbers and price, but the
price was not mentioned on account of the Purchasing Agent making
request that prices be not quoted; the total catalogue price of the ﬁve
instruments amounted to $127; on this requisition they received three
of the ﬁve instruments at a cost of $217. Therefore, in this case we
have an excess expenditure of $90, with two instruments not supplied
as requisitioned, and the further needs of the institution unsupplied;
hence by counselling together $90 could have been saved to the State
and the institution satisﬁed.
Seventh. We also ﬁnd that contract for 200 bedsprings was awarded
to Rodgers-Wade Furniture Company of Paris, Texas, at 80 cents each,
for the North Texas Hospital for the Insane, at Terrell; when the
springs were delivered the company sent an invoice for $250, as against
$160. The storekeeper at Terrell received instructions to allow them
$278.40, and warrant was issued to cover. This was explained by the
Purchasing Agent saying that an honest mistake was made in bidding.
Rodgers-Wade Furniture Company submitted an invoice for $250, which
covered cost, instruction was given by the Purchasing Agent to issue
warrant for $278.40, which admitted a nominal allowance of $28.40
for proﬁt in excess of their corrected invoice. In this case we detect
a spirit of liberality towards the contractor at the expense of the State.
A verbal contract was made with the deputy purchasing agent, Mr.
Tom Bell, to install nine Royal typewriters at the University at a cost
of $100 each, with an exchange privilege of nine old Underwood type-
writers at e30 each; the new typewriters were installed and old ones
exchanged to the satisfaction of the University and all parties con-
cerned; upon Mr. Leavy’s return he annulled this contract and installed .
the Woodstock typewriter at a cost of $50 each; in this instance the
spirit of liberality was in favor of the State and against the contractor.
442 - STATE PURCHASING AGENT.
If the former example was right, then the latter must have been
wrong; if both are right then favoritism must have been shown.
Especially do we direct attention to a contract awarded to C. L.
Witherspoon for 31,000 barrels of fuel oil for the Terrell Insane Asy-
lum, as shown by award book for 1915-1916, at 89 cents per barrel, and
for an institution that was burning coal at the time. Upon the ad-
vance of oil' to $1.25 per barrel, this oil was requisitioned. C. L.
Witherspoon, it appears, had made arrangements for an amount of
fuel oil in excess of the contract, with the l\l.agnolia Oil Company,
but ‘refused to ship same, claiming he never bid on this oil and that the
bid‘ books would support his contention, which contention was veriﬁed.
These facts. supported by the testimony of the Purchasing Agent claim-
ing a one-sided contract in favor of the State, would naturally tend to
create a suspicion in the minds of? reasonable men that the State had
been used. for a protection against a loss in case of a decline, and in
case of an advance shipment could be refused because of the absence of
a bid, although the award book showed to the contrary; in this event
a net proﬁt of about $11,160 would have accrued to someone.
Furthermore, we ﬁnd that Mr. A. W. Griffith, a member of the ﬁrm
of Griffith Drug Company of Austin, Texas, is also president of the
State Board of Pharmacy, and that the Purchasing Agent has awarded
to the said Griffith Drug Company valuable contracts at different times,
and that said Griffith Drug Company has at the present time the con-
tract to furnish the State, for all of its institutions, drugs and drug-
gists’ sundries and disinfectants. This is in violation of Section 21,
Article 16, of the State Constitution. (See opinion of Assistant At-
torney General Nickels, p. 534- of testimony.)
In the light of the contentions herein outlined, and which are sup-
ported by testimony adduced in this investigation, showing in a con-
clusive manner that the policies pursued in the administration of the
affairs of this department are not what they should be, your Committee
feels justified in asserting that favoritism has been repeatedly shown
and that the Constitution and the statutes have been violated, and we
further believe. that the best interests of the State would be subserved
by a change in the office of the State Purchasing Agent, and that an
entirely different system of purchasing for the State should be inau-
gurated, as will be fully and freely treated in our ﬁnal report to the
Central Committee.
Eighth. Since the compilation of the foregoing, our attention has
been called to a report made by the State Purchasing Agent to the
Governor, in which it is claimed that a total saving to the State was
made by contract of the sum of $348,356.45, basing this saving upon
the per cent of advance in the prices of merchandise from the time of
contract, and apparently attributing this saving to his business judg-
ment and to the policies pursued in the administration of this depart-
. ment. That a better understanding of this proposition be had, we
desire to submit the following analysis of this contention.
STATE PURCHASING AGENT. 443
1. It is not the result of a business policy but of a statutory pro-
vision.
2. That by the application of a statutory provision conditions have
developed the result.
3. Had conditions been different, the result certainly would have
been changed; therefore, we must conclude that this saving to the State
resulted from statutory provisions and prevailing conditions, rather
than from business sagacity.
To illustrate: the statutes specify that bids must be advertised and
general awards made on or about the month of May in each year, and
when awards are made the contract is in force until September of the
following year. When this provision is met the market price of the
commodity awarded must determine the result as to a gain or loss.
The result then that will come from the contract will depend upon
the market value of the merchandise awarded. It is not necessary to
prove that merchandise has advanced, since that is an established fact‘;
therefore, it necessarily follows that a gain was realized for the State.
Had a dissimilar condition prevailed, and merchandise declined in
the same proportion, the State would have sustained a loss in equal
amount to the gain. Then we must conclude that a gain or loss, in
either instance, must result from statutory provision and conditions,
and not from business policies as claimed in this case. If the State
were not forced to accept goods on a decline from the award, then the
State could never lose, and all gain would result from statutory pro-
vision.
(Signed) En WEsTERoox,
Chairman, Senate Subcommittee N o. 8.
D. S. MoMiLLiN,
Chairman.
’ A. H. SEAwRiei-iT,
House Subcommittee No. 8.
444 PENSION DEPARTMENT.
PENSION DEPARTMENT.
REPoET OF SUBooMMITTEE No. 6.
Hon. Ed Westbrook, Chairman, Senate Investigating Committee, and
Hon. W. M, Fly, Chairman, Central Executive Committee of the
H o'ase : -
This Subcommittee has investigated the Pension Department, cover-
ing a period of ‘two years, beginning September 1, 1915, and ending
August 31, 1917. y ' "
We ﬁnd that the department as constituted, consists of the Pension
Commissioner, office assistant, and stenographer, drawing salaries as
follows: Pension Commissioner, $2,000 per annum, and the office as-
sistant and the stenographer, $1,200 each per annum for the years end-
ing August 31, 1916, and 1917, and the further sums for stationery.
postage, traveling expenses and contingent expenses, $1,500 for each
year, totaling $5,900 annually.
The salary appropriation for the year ending August 31, 1918, for
this department is as follows:

Pension Commissioner . . . . . . . . . . . . . . . . . . . . . . ..$2,000
Chief clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _. . 1,500
Stenographer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,200
Furniture and ﬁxtures . . . . . . . . . . . . . . . . . . . . . . . . . 200
Steel cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 200
Ice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500
Stationery and supplies . . . . . . . . . . . . . . . . . . . . . . 300
Telephone and telegraph . . . . . . . . . . . . . . . . . . . . . .. 100
Traveling expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000
Total . . ._ . . . . . . . . . . . . . . . . . . . . . . . .~ . . . . . . . $7,030 I
For the. year ending August '31, 1919, salary appropriations are as
follows:
Pension Commissioner . . . . . . . . . . . . . . . . . . . . . . . . $2,000

Chief Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,500
Stenographer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v1,200
Furniture and ﬁxtures . . . . . . . . . . . . . . . . . . . . . . . . . 200
Steel cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135
Ice . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500
Stationery and supplies . . . . . . . . . . . . .' . . . . . . . . . . . 300
Telephone and telegraph . . . . . . . . . . . . . . . . . . . . . 100
Traveling expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1. . . $6,965
' The duties of this department, as deﬁned in Article 6283, Revised
Civil Statutes of 1911, are as follows:
PENsIoN DEPARTMENT. 445
“It shall be the duty of said Commissioner of Pensions to examine
and pass on all pension claims under the existing law, to keep a cor-
rect record of all approved claims with the name, disability, service,
county and amount paid, to furnish the county judges with suitable
blanks for use of claimants.”
Section 627 3 makes it the duty of the Commissioner of Pensions-t0
examine and approve the quarterly affidavit required of each pensioner
and certify same to the Comptroller of Public Accounts, who shall then
draw his warrant for the amount of such pension on the State Treasurer.
DUPLICATION OF WORK.
From information received, it is obvious that, under the operation
and administration of these laws, before a pensioner can receive his or
her pension warrant, it has to be approved and acted upon by pass-
ing through two State Departments, thus, to a great extent, neces-
sitating more or less duplication of work, which results in a loss of
time and operates against efficiency, in our opinion. This fact is borne
out by the testimony obtained in our investigation in the Comptroller’s
department, as can be observed by reading the testimony herewith at-
tached, and, in addition, by directing attention to the salary appro-
priations for the ﬁscal years 1916—1917 and 1918-1919, for “pension
clerk, assistant pension clerk and bookkeeper, Pension Department,” in
the Comptroller’s office, aggregating an annual total of $4,200. By
adding these ﬁgures to the Pension Department appropriations, the
joint expenditures necessary under the present administration of our
pension law, as now existing, total for the year 1916, $10,100 5 for 1917,
$10,100; 1918, $11,230; for 1919, $11,165.
We conceive it to be our duty to state that it should be clearly under- .
stood that the method adopted by this Subcommittee, leading up to our
ﬁndings herein, is based upon strictly impersonal lines, having no spe-
cial criticisms for individuals, and should we suggest responsibility for
existing conditions we seek to remedy, we believe, without a doubt that
the law’s provisions as written into the statutes suggest a perfectly
legitimate reason therefor. Hence, our ﬁndings and recommendations
are based solely from a desire to obtain greater efficiency and assist in
pointing the way to reasonable economies, ~coupled with such changes
in the law that we deem necessary to rectify the same, having in mind
the elimination of overlapping and duplication of the powers and duties
as imposed by law, or exercised by other departments.
REcoMMENnATIoNs.
This Subcommittee recommends that the Pension Department be
abolished, to take effect at the end of the ﬁscal year, August 31, 1918
(and in this connection we wish to note that this department expires
by limitation June 25, 1919. See Acts 1909, See. 5, p. 231) and that
necessary amendments be written into the statute, placing its duties
and functions under the supervision and control of the Comptroller of
Public Accounts.
446 ' PENsioN DEPARTMENT.
This recommendation is based on our belief that the pension em-
ployes in the Comptroller’s Department possess a special knowledge and
ﬁtness for this particular work, and that the consolidation of these two-
departments will adapt itself to the present machinery of the State
government.
We especially suggest the annulment of the item of $1,000 appropri-
ated for traveling expenses of the Pension Commissioner by the Thirty-
ﬁfth Legislature, based on a reading of Article 6283, Revised Civil
Statutes of 1911, heretofore quoted, which certainly does not require-
or suggest the necessity for such Commissioner performing any duty
in the efficient enforcement of the pension laws outside of his office in
the Capitol building. ‘
This subcommittee in its desire to serve the eX-Confederate pensioners
of the State, and to lighten or decrease the duties imposed on them,
recommends that an ‘amendment to Article 627 3 and House bill No. 25,.
approved April '7, 1913, be enacted, which would require one annual
affidavit instead of four as now required by law. We believe that the
interest of the State is amply safeguarded under the provisions of the-
law and that it would in nowise suffer and the pensioners would be re-
lieved of a requirement that is surely burdensome to most of them in
their declining years.
House bill No. 25, Acts of 1913, approved'April '7", 1913, deﬁning
indigency:
Cur attention has been called to the law deﬁning indigency, and it
occurs to this Subcommittee, and we recommend, that a more reason--
able and equitable deﬁnition of this section of the law should be pro~
vided. At present the apparent injustice seems obvious; to illustrate :-
an applicant for a pension having a homestead valued at $1,000 or less,
real and personal property of the value of $1,000 or less, and an annual
income of not exceeding $300, is entitled to a pension under the pro-
vision of this Act, while an applicant having a homestead, valued at
$1,100 and no other real or personal property or income, is barred by
law from receiving a pension.
(Signed) J. M. ALnERnIoE,
Chairman, Senate Subcommittee No. 6.
- W. D. CoPE,
' Chairman.
HENRY SAoKETT,
House Subcommittee No. 6.
SUPPLEMENTAL REPORT, JANUARY 22, 1918.
From information received this Committee learns that Mr. P. D.
Lissner, chief clerk in this department, having been drafted into the
service of the Federal government, necessarily creates a vacancy. In
view of this fact we respectfully recommend and suggest that the pres-
ent stenographer, Miss Ella Bassist, who is now most efﬁciently and
satisfactorily performing the functions or duties of the chief clerk, as:
well as her own, should be promoted to the position of chief clerk at
PENsioN DEPARTMENT. 447
a salary of $125 per month and that the position of stenographer be
dispensed with.
(Signed) J. M. ALDERDICE,
Chairman, Senate Subcommittee No. 6.
W. D. CoPE,
Chairman.
HENRY SAoKETT,
House Subcommittee No. 6.
AUDITOR’S REPORT.
Hon. J. M. Alderclice, Cl'zairman, Senate Subcommittee No. 6, and Hon.
W. D. Cope, Chairman, H ouse Subcommittee No. 6: 3
After making an examination of all vouchers for the years 1915-16
and 1916—17, pertaining to the Pension Department on ﬁle in the
Comptroller’s oﬁiee, and after making a summary of such examination,
your attention is directed to some seeming discrepancies in the expend-
itures that we are unable to harmonize in the absence of other infor-
mation.
VOIEIChQI‘. Date. Purpose Expended. Amount.
0.
14352 Dec. 4, 1915 I vase . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 2 75
15278 Nov. 1, 1915 l intensiﬁer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 50 F
48703 Aug. 8, 1916 Carpenter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 5O "
36332 Mar. 27, 1916 1 letter opener . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 00
48770 Aug. 4, 1916 Lumber . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 31
20664 Feb. 2, 1917 Extra work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
22076 Feb. 15, 1917 Comb and brush . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
44337 July 23, 1917 Extra work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 00
47221 Aug. 13, 1917 Bent typewriter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
1562 Sept. 20, 1915 Laundry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 75
1562 Sept. 20, 1915 Barber . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .'. . . . . . . . . . . . 2 50
1562 Sept. 20, 1915 Medical attention . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 85
20008 Dec. 30, 1916 4—75 W. Type C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 60

The vouchers show an expense of $97.85 railroad fare, and $250 for
mileage books for the years mentioned above. The miles actually trav-
eled being 9,262, of which 6,000 were traveled on mileage. This com-
puted on the basis of cents per mile equals $150, and, therefore,
renders an unexplained difference of $100.
There has been purchased $834.25 in stamps, while vouchers show
only 7,000 purchased during the two-year period investigated. If this
postage had all been used in the transaction of departmental business
it would represent more than 41,000 letters and this occurs to us as
extremely high for the Pension Department.
Respectfully submitted,
(Signed) T. L. CoPLEN,
Auditor.
448
PENsIoN DEPARTMENT.
Telephone Account of J. C. Jones for Fiscal Year September I, 1915, to August 31, 1916.


Date. Service. Charges.
Oct. 14, 1915 . . . . . . . . . . . .Helen Jones, San Antonio . . . . . . . . . . . . . . . . . . . . . . . $ 0 50
Oct. 14, 1915 . . . . . . . . . . . . elen, Jones, San Antonio . . . . . . . . . . . . . . . . . . . . . . 50
Oct 14, 1915 . . . . . . . . . . . .J. C. Jones, Bellville. . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Oct 14, '1915 . . . . . . . . . .Mrs. Werner, Bellville . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Dec 1 , 1915 J. C. Jones to R. F. Bowers, Caldwell . . . . . . . . . . . . . . . . . . . . . . . . v 80
Feb. 1, 1916 “ “ Bartlett, Marlin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
Jan. 3, 1916 “ “ Haydon, Mt. Vernon . . . . . . . . . . . . . . . . . . . . . . . .. 1 65
Mar. 1 , 1916 “ “ Mrs. Wimer, Bellville . . . . . . . . . . . . . . . . . . . . . . . . . 65
April 1, 1916 “ “ Haydon, Mt. Vernon . . . . . . . . . . . . . . . . . . . . . . . . . 1 65
April 1, 1916 “ “ Haydon, Mt. Vernon . . . . . . . . . . . . . . . . . . . . . . . . . 1 65
May 22, 1916 “ “ Birmingham . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 40
Mar. 21 , 1916 Jones to J. C. Jones, Temple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
July 13, 1916 J. C. Jones to Dr. Pier, Brenham . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
July 12, 1916 “ “ Miss Shover, Brenham . . . . . . . . . . . . . . . . . . . . . . 55
July 15, 1916 “ “ Dr. Pier, Brenham . . . . . . .' . . . . . . . . . . . . . . . . . . . . . 55
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 14 20
Sept. 1 , 1916 Jones to Jones, Caldwell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 70
Sept. 3, 1916 Jones to Jones, Caldwell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Sept. 24, 1916 Jones to Haydon, Mt. Vernon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 25
Sept. 25, 1916 Jones to Haydon, Mt. Vernon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 65
Oct. 16, 1916 Jones to Dr. McCalvin, Temple . . . . . . . . . . . . . . . . . . . . ., . . . . . . . . 45
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5 70


Telegraph Account of J. C. Jones for Fiscal Year September 1, 1915, to August 31, 1916.


Date. Services. Charges.
Nov. 4, 1915 Jones to James, San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 0 25
Nov. 15, 1915 “ “ Jones, Nacogdoches . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Dec. 28, 1915 “ “ Bartlett, Marlin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
April 17, 1916 “ “ Jones, Franklin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
May 8, 1916 “ “ Tutwiler, Birmingham, Ala . . . . . . . . . . . . . . . . . . . . . . . .. 50
May 8, 1916 “ “ Tutwiler, Birmingham, Ala . . . . . . . . . . . . . . . . . . . . . . . .. 74
May 12, 1916 “ “ Cameron, Galveston. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
July 20, 1916 “ “ Johnson, Orange . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 61
July 28, 1916 “ “ Craddock, Terrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 57
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ ' 5 23


Telephone Account of P. D. Lissner for Fiscal Year September 1, 1915, to August 31, 1916


Date, Service. Charges.
Nov. 1 , 1915 Lissner to Sam Lissner, Lockhart . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 0 25
Nov. 1 , 1915 “ “ D. McLeod, Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 20
Jan. 11, 1916 “ “ Lissner, Lockhart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Jan. 11 , 1916 “ “ Jones, San Antonio . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . 65
Jan. 11 . 1916 “ “ McLeod, Mart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
Feb. 1, 1916 “ “ Herring Taylor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Feb. 1, 1916 “ “ McLeo , Mart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 70
Feb. 1 , 1916 “ “ 340, Taylor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Jan. 16, 1916 “ “ McLeod, Mart . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . 70
Jan. 18, 1916 “ “ Lissner, Mart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
April 1 , 1916 “ “ 117, Mart. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 70
April 1 , 1916 “ “ Fay, Lockhart. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
May 1 , 1916 “ “ Lissner, Lockhart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
May 1, 1916 “ “ Mrs. McLeod, Mart . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 70
May 2, 1916 “ “ 117, Mart. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 90
May 10, 1916 “ “ McLeod, Marshall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 65
July 1, 1916 “ “ McLeod, Mart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
July 1 , 1916 “ “ Lissner, Mart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
July 1 , 1916 “ “ Miss Wood, Marshall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 65
July 1 , 1916 “ “ New Braunfels . . . . . . . . . . . . . . . . . . . . . . . . . . . ; . . . . . . . 35
July 1, 1916 “ “ 117, Mart . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . .. 70
July 7, 1916 “ “ 117, Mart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 15 30

PENsIoN DEPARTMENT. 449


Telephone Account of Miss Ella Bassist.
Date. Service. Charges.
Dec. 1 , 1915 Bessie Bassist to Max Bassist, _Elgin. . . . . S . . . . . . . . . . . . . . . . . . . . 0 25
April 29, 1916 Ella Bassist to Carter, Somerville . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 10
Expenditures for the Fiscal Year Ending August 31, 1916. Appropriation $1,500.
Purpose Expended. Amount.
Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 48 00
Telephone tolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 00
Telegraph tolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 95
us . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 95
Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97 85
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 00
Diner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 95
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . 5 80
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 271 25
Interurban. . .r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Auto . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 50
Laundry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 75
Barber bill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
Medical attention . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 85
Mileage books ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
Extra work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 50
Hardware . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . 50
Stationery supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113 77
Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 00
Towel service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . 379 00
Box rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 00
Exchange typewriter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 03
Letter opener . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . 15 00
Fountain pen and clip . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 55
Stenographic work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 75
Lumber . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 31
Floor sweep, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 05
Ice. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . II 9 25
l$ 1,389 16
Expenditures for the Fiscal Year Ending August 31, 1917. Appropriation $1,500.
Purpose Expended. Amount.
Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 00
Telephone tolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 85
Telegraph tolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 69
Bus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 00
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 00
Diner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 15
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 40
Hotels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184 25
Interurban . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 75
Auto . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 50
IVIileage books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
Extra work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 00
Hardware . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 25
Stationery supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136 32
Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . 61 00
Towel service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . 10 00
Printing . . ' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 76
Postage . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . 455 25
Postage due deposit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Box rent. . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
Typewriter repairs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 50
Paints . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 70
Rent on typewriter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Rewiring roll top desk. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
Ice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 32

1.264 32
450 STATE REVENUE AGENT.
STATE REVENUE AGENT.
REPORT OF SUBooMMITTEE No. 6.
H on. Ed llfestbroolc, Chairman, Senate Investigating Committee, and
Hon. W. M. Fly, Chatrma-n, Central EZI/‘GCtttttfé Committee of the
H oase : _ I
We, your Subcommittee No. 6, to whom was assigned the investiga-
tion of the State Revenue Agent’s Department, have performed that
duty and report as follows:'
We ﬁnd that the Twenty-seventh Legislature passed an Act authoriz- ‘
' ing the Governor to appoint a revenue agent to be used under his
direction for the better enforcement of the revenue laws of the State.
This.Act undertook to outline in considerable detail the duties that
should be assigned this agent, which were largely that of examining
records and auditing books and accounts. From this beginning, with
an agent at an annual salary of $2,000 and necessary traveling expenses,
there has been evolved, without speciﬁc authority, a system which is
practically an independent department, with six employes and operat-
ing at an annual expense to the State of $13,650. The head of this
department admits that they are acting on their own initiative and
proceeding without the least authority in collecting certain funds due
the State. The total traveling expense appropriated for this depart-
ment by the Thirty-ﬁfth Legislature, is $3,700 annually. From facts
adduced in our inquiry, we doubt if this money is being wisely and
proﬁtably spent for the State. _
During the three years covered by our investigation from September
1, 1914, to August 31, 1917, the department reports the collection of
$51,309.56, of which amount $26,327.45 was current taxes not having
become delinquent, leaving only $24,972.11 delinquent taxes collected
for the period. During the year 1914-1915, when there was no appro-
priation for traveling expenses for this department,‘ the collections re-
ported amount to $12,500, or about 24% per cent of the amount col-
- lected for the three-year period. the last two years of which had available
a traveling expense fund of $2,000 annually.
It appears that none of the employes in. this service could be classed
as competent accountants, and would not be able to do such auditing
and‘ checking of accounts as required by the law creating the ofﬁce.
We ﬁnd that in the main the department interests itself in visiting
localities, looking after the payment of occupation taxes and gross
receipt taxes; and when delinquents are found notices are left with
such delinquents and local authorities notiﬁed of such procedure. This
may or may not get the money due the State; often it does not. The
department does not as a rule report delinquent taxpayers to the At—
torney General’s department, because of the small amount involved in
many cases and the crowded condition of the work in the Attorney
General’s ofﬁce.
STATE REVENUE AGENT. 451
Our investigation discloses the fact that the department devotes con-
siderable time in assisting local authorities to run in “bootleggers” and
bring such matters to the attention of grand juries. This, we believe,
to be wholly aside from their line of duty.
The department keeps no books, and the only records found in the
ofﬁce were Treasurer’s receipts for money paid into the Treasury and
copies of general correspondence which correspondence appears to be
very limited as shown by the small amount of postage used by the
department.
DUPLIcATIoN oE WORK.
There are two other State departments charged with or performing
functions similar to those assigned to the Revenue Agent, namely, the
State Tax Board and the Comptroller’s Department. For the duties
of the State Tax Board see subdivision b, Article 7410, and Article
7411, Revised Statutes, 1911.
The force of auditors now provided in‘ the Comptroller’s Department
is doing such auditing and checking of books and accounts as was pro-
vided for in the Act authorizing the office of Revenue Agent.
It, therefore, appears to us that there is such duplication and waste
from lack of co-ordination in this line of work in these three depart-
ments, that it is highly desirable that all efforts in the direction of
securing a more accurate accounting in the State’s affairs and a better
enforcement of the revenue laws of the State should be directed and
controlled by the same department of our State government.
RECOMMENDATIONS.
We believe that all tax gathering functions, except the collection of
“franchise taxes, charter and permit fees, etc., should be assigned to
the Comptroller’s Department. We, therefore, recommend that the
law authorizing the appointment of Revenue Agent be repealed, and
that the duties now assigned him be administered by the Comptroller’s
Department, through a system of competent auditors, one of whom
might be designated as Special Revenue Agent.
We further recommend that our occupation tax laws and gross re-
ceipts tax laws be amended so as to require all persons engaging in a
business subject to a gross receipts tax to ﬁrst secure a permit from
the State before engaging in such business, and prescribing such severe
penalties for non-payment- of occupation and gross receipts taxes, when
due, that parties subject to such taxes could not afford to default in
the payment of same. We believe that with severe penalties as above
stated, money due the State would be paid into the Treasury promptly
and that it would no longer be necessary to maintain a force of men
to travel over the country at the State’s expense, begging her citizens
_to perform their duty in the payment of taxes due their government.
Evidently present penalties are wholly insufficient, parties often being
willing to risk the penalty in the hope of getting by and ultimately
avoiding payment.
452 - STATE REVENUE AGENT.
Herewith we submit the evidence adduced in our investigation for the
Committee’s information.
Respectfully submitted,
(Signed) J. M. ALDERDIGE,
Chairman, SenateSubcommittee No. 6.
W. D. COPE,
Chairman.
HENRY SAoKETT,
House Subcommittee No. 6.
_ AUDITOR’S REPORT.
Hon. J. M. Alderd'ice, Chairman, Senate Subcommittee N 0. 6, and Hon.
W. D. Cope, Chairman, House Subcommittee N0. 6.
GENTLEMEN: Having completed an audit of the expenditures in
the ofﬁce of the State Revenue Agent, expended by E. B. House, State
Revenue Agent, and Sam A. Thomas, traveling deputy revenue agent,
I am forced to call your attention to a few discrepancies in the dis-
tribution of the appropriation and in the expenses themselves.
The ﬁrst item to which your attention is invited is the traveling
expense incurred by E. B. House from September 1, 1914, to August
31., 1917. It will be well to bear in mind that the appropriation for
traveling expenses for the State Revenue Agent, appropriated for the
year ending August 31, 1915, was vetoed by the Governor ; notwith-
standing this fact, Mr. House'and his deputy, Mr. Thomas, made some
trips during the time mentioned and had the same charged to appro-
priation V-35, which is an appropriation made for the traveling ex-
pense of the State Revenue Agent for the year ending August 31, 1914.
I am not advised as to how this appropriation could have been used
after the date of its expiration. However, I ﬁnd that Mr. House used
$105.40 and Mr. Thomas $30.40, which was approved and paid by the
Comptroller out of said funds. .
I ﬁnd that quite a number of trips have been made by Mr._House
to his home town, San Saba, and the same may be said of Mr. Thomas
and his home town, Croesbeck, during the time under investigation,
that is, from September 1., 1914, to August 31, 1917, and I am
persuaded to believe that a desire to see home folks, rather than the
performance of State’s business, took them to the points mentioned;
accordingly I have made a summary of the additional expenses incurred
by each in going to and by the way of their home towns and have ﬁled
same with this report. ' . .
This report may not be entirely accurate, as the computation was
made upon the assumption that all trips made were in the interest of
~ the State’s business. In order to acquaint you with the mode of the
computation I will take, for instance. a trip from Austin, where the
destination seemed to be Fort Worth ; I would take the difference in
railroad fare and expenses on the trip direct to Fort Worth as against
the deflections by the way of Croesbeck, and- in like manner I have
computed the diiference in Mr. House’s trips.
I
STATE REVENUE AGENT. 453
I observed in the audit that both Mr. House and Mr. Thomas have
been using mileage books since about March 1, 1916. Since that time
the State Revenue Agent has purchased 17,000 miles and Mr. Thomas
has purchased 14,000 miles, and according to their sworn reports ﬁled
with the Comptroller, Mr. House has traveled 13,065 miles, and accord-
ingly should have on hand mileage to the amount of 3,935 miles; while
Mr. Thomas has traveled 13,805 miles, and should have on hand in
unused mileage 195 miles. The great amount of mileage that Mr.
House has on hand provokes the inquiry of so much mileage and your
attention is accordingly directed thereto.
Of course, in the absence of other information and the limited time
in which I have had to compile this information, I am unable to say
whether the items of hotel bills, meals and transfers are not excessive.
‘However, I have compiled a total of the expenses in railroad fare, hotel
bills, meals, Pullman charges, transfers, auto service, etc. It seems
to be quite a custom with this department to charge “transfers” which
seem to be excessive. According to their sworn accounts they have
never ridden on a street car, and the smallest item of transfer charges
is 25 cents and but a very few of them in all their list of this class of
expenses. Your attention is directed to this that you may inquire into
the necessity of these high transfer charges.
TRAVELING BY AUTOMOBILE.
I observe further in the audit of these accounts that, while both the
State Revenue Agent and the deputy have been supplied with mileage
books, it is not infrequent that they take passage on an automobile,
never charging less than 3 cents per mile for such travel to towns that
are reached by rail service. '
In this connection I invite your attention to a trip made by Mr.
House and ﬁled with his expense account of June 27th, made to East—
land, Texas, by auto for which he charged $15 going and $15 returning,
when the estimated rail ‘fare to and from that point would have been
$16.30, at the regular 3 cents per mile, and, of course, less when traveled
on mileage. Of course, I do not understand the necessity or impera-
tiveness of this trip, but since the agent shows that it took two full
days to make the trip, I am persuaded that as good time couldhave
been made by rail. _
STAMP EXPENSE, ETo.
There is one thing that this department seems to have conserved and
that is in the item of postage, as the department spent less than $100
each year for stamps, but the State Revenue Agent has used the tele-
phone and telegraph tolls to some extent, and some of the times con-
tained in the different expense bills seem to be of a personal nature.
I have, therefore, itemized and attached to this report such bills as
seem to be of that nature.
454 STATE REVENUE AGENT.
‘ CHARGES ILIPROPERLY MADE.
The Legislature has never seen ﬁt, during the period investigated, at
‘least, to appropriate money for contingent expenses, porter hire, etc.,
still they have maintained a porter at $2.00 per month, and have paid
same out of the appropriation made for “traveling expenses, on official
business only,” made by the Legislature for the State Revenue Agent.
Not only is this true of the porter, but the State Revenue Agent has
paid incidentals such as freight and hauling, copying list of liquor
dealers, subscription to Fuel Oil Journal, etc. Inasmuch as the Legis-
lature made no provision for contingent expenses and for the services
of a porter it would seem that the revenue oﬁice would be precluded
from making such expenditures. '
Several items have been charged improperly, and as an example we
cite an ofﬁce and ﬁle case amounting to $7.00, purchased from Tobin’s
Book Store on the 1st of ‘February, 1916, and charged to the traveling '
expense account of the State Revenue Agent; and then again on the
31st of October, 1916, a ticket and program to Barnes’ show, amounting
to 85 cents, was likewise charged to the traveling expense of the travel-
ing deputy.
Under the appropriation for stationery, stamps and telegraphing,
Deputy Thomas ﬁled an account for stenographer’s fees of $1.50, and
the same was improperly charged. '
I observe that $9.00 has been spent for presentation cards for House
and Thomas. This is a form of introducing one’s self and a matter
in which the State could not be materially interested, and, therefore, is
not a proper charge.
In conclusion, let me suggest that this department has not practiced
that economy that ought to prevail at this particular time, and as an
evidence of this fact I cite you to the purchase on March 28, 1917,
of two brass cuspidors, amounting to $7.00.
I have not at this time made an investigation of the books and re-
ceipts of the office, but it is my purpose to do so and to make further
recommendations or ﬁndings for your consideration.
Very respectfully,
(Signed) T. L. CoPLIN,
Auditor.
AUDITOR’S SUPPLEMENTAL REPORT.
I herewith submit a statement of collections made by the State Rev-
enue Agent during the period under investigation. In this examina-
tion I have audited the Treasurer’s receipts for money received from
the State Revenue Agent, and have compared them with the Treasurer’s
and the Comptroller’s books and found them substantially correct. In
making this audit and comparison I found the books in the Comp-
troller’s office in bad shape and almost impossible to make a correct
audit from because of such careless and loose methods employed in
recording such collections. Many certiﬁcates have been issued by the
STATE REVENUE AGENT. 455
Comptroller and credited on the Treasurer’s'books, but no entry of
the items appeared on the Comptroller’s books, and in some instances,
when entered, the collections were credited to others rather than to
those for whose account the money was paid. However in justice to
the present clerk in charge of the gross receipts tax collections, I must
say that he is doing his best to correct the conditions I have found
necessary to criticise. He has promised to adopt my suggestions in the
matter of handling the collections coming to his department.
The State Revenue Agent keeps no books or records of any kind,
save and except the Treasurer’s receipts for money paid into the Treas-
ury, and copies of correspondence (the correspondence being very lim-
ited as disclosed by the small amount of postage used by said do-
partm ent) . ,
Under the suggestion from you I required the agent to prepare an
inventory of his ofﬁce furnishings, and I herewith ﬁle same with this
report. I have not made a comparison of the inventory with the vouch-
ers and items shown to have been purchased for the office, but I have
an independent recollection of several brief cases, a leather bag and a
dictionary that are not shown by ‘the inventory furnished.
STATEMENT.
During the year 1914 to 1915 the appropriations for “Traveling and
Other Expenses” and “Office Furniture” were vetoed by the Governor,

leaving a total appropriation for said year of . . . . . . . . . . . . . . ..$ 3,800
Appropriations for 1915 to 1916 . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,350
Appropriations for 1916 to 1917 . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,350
Aggregating for three years . . . . . . . . . . . . . . . . . . . . . . . . . . $18,500
The collections passing through this channel and ﬁnding
their way into the Treasury, current or without penalties. $26,327 45
Delinquent, or with penalties . . . . . . . . . . . . . . . . . . . . . . . . . .. 22,918 46
Through office of Attorney General without penalties. . . . . . . 2,063 65
The department during said period paid into the Treas-
urv . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$51,309 56
More than $12,500, or 2411; per cent of the total collections was made
from September, 1914, to August 31, 1915. It will be borne in mind
that no traveling expense appropriation was available during this period
of time.
RECOMMENDATIONS.
If the department is to remain and be operated as an independent
department of the State government, without being consolidated with
another department, I would recommend that the State Revenue Agent
be required. to keep a set of books, which ought to record a comprehen-
sive account of all expenditures and collections. In short, a system of
456 _ STATE REvENUE AGENT.
I
books and accounting that will disclose the work done and the expense
necessary to maintain and operate the department should be kept.
A register of delinquents should be kept so that all such delinquents
may be required to pay taxes together with all penalties, with the least
possible expense. Without such register and records it would be pos-
sible for some “traveling deputy” to undergo the expense of travel and
fail to call on all delinquents in the territory, and thereby necessitate
another trip and like expense. I feel sure that this condition has
happened within the past three years, as the expense accounts of the
department will disclose. .
Respectfully submitted,
(Signed) T. L. CoPLrN.
Traveling Expenses of State Revenue Agent, E. B. House, September 1, 1916, to August 31,
1917. Y-33, Appropriation, $1,000.


Date. Purpose Expended. Amount. Total.
Oct. 5, 1916 Railroad fare, Austin to _San Antonio . . . . . . . . . . . . . . . . $ 2 35
“ “ “ San Antomo to Austin . . . . . . . . . . . . . . . . 2 35
“ “ “ Austin to Houston . . . . . . . . . . . . . . . . . . . . 4 95
“ “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
“ “ “ Austin to San Saba . . . . . . . . . . . . . . . . . . . 5 15
“ “ “ San Saba to San Angelo . . . . . . . . . . . . . . . 5 35
“ “ - “ San Angelo to Coleman . . . . . . . . . . . . . . . 2 30
“ “ “ Coleman to Lometa . . . . . . . . . . . . . . . . . . . 2 60
“ “ _ “ San Saba to Austin . . . . . . . . . . . . . . . . . . . 5 15
“ Hotel in San Antomo . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 50
“ “ Lometa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ “ l—Ioustou. .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 00
“ “ ’ San Angelo . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . 10 50
“ Meals in Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Lometa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
“ “ Coleman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ ometa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
“ Transfers in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 1 75
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 75
“ “ “ _San Angelo . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Box rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ Porter . . . . . . . . . . . . . . . . . . .‘ . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Freight on furniture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
$ 86 85
Nov. 1, 1916 Railroad fare Austin to Ta lor. . . . . . . . . . . . . . . . . . . . . $ 1 05
“ “ “ Granger to aco . . . . . . . . . . . . . . . ; . . . . . 1 95
“ “ “ Waco to Austin. . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ Amt n to San Saba . . . . . . . . . . . . . . . . . . . 5 15
“ “ “ San Saba to Austin . . . . . . . . . . . . . . . . . . . 5 l5
“, “ “ Ausf n to San Antonio . . . . . . . . . . . . . . . . 2 35
“ “ “ San _Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ “ “ Austin to Fort Worth. : . . . . . . . . . . . . . . . 5 90
“ “ . “ Fort Worth to Dallas (mterurban) . . . . . . 70
“ “ “ Dallas to Austin . . . . . . . . . . . . . . . . . . . . . . 6 25
“ “ “ Austin to Lampasas. . z . . . . . . . . . . . . . . . . 2 50
“ “ . “ Lampasas to Austin via Santa Fe . . . . . . . 3 85
“ Hotel in Waco . . . . . . . . . . .9 . . . . . . . . . . . . . . . . . . . . . . . . 6 00
“ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 _50
“ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
“ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 00
“ Meals in Taylor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
‘ Lometa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Lometa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
“ “ train . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . 50
“ “ Lampasas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
“ Transfers in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ San Antonio. . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ a as . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ Sleeper, Austin to Fort Worth . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Auto, Taylor to Granger . . . . . . . . . . . . . . . . . l . . . . . . . . . 1 00
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 _00
“ ' Error in addition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
69 30
Nov. 25, 1916.Mileage book, no number given . . . . . . . . . . . . . . . . . . . . . $ 25 00 25 00
STATE REVENUE AGENT. 457
Traveling Expenses of State Revenue Agent, E. B. House, September 1, 1916, to August 31,
1917. Y-33, Appropriation, $1,000.—Continu'ed.


Date. Purpose Expended. Amount. Total.
Nov. 29, 1916 Railroad fare Austin to San Antonio . . . . . . . . . . . . . . . . $ 2 35
. “ “ “ San Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ Hotel in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 50
“ Transfers in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 75
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
$ 15 95
Dec. 18, 1916 Railroad fare Austin to Houston . . . . . . . . . . . . . . . . . . . . 3 4 95
“ “ “ Houston to Galveston . . . . . . . . . . . . . . . . . 1 25
“ “ “ Galveston to Houston . . . . . . . . . . . . . . . . . 1 25
“ “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
“ Hotel in Houston and Galveston . . . . . . . . . . . . . . . . . . . . 30 00
“ Transfers in cities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
“ Meals in Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Box rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
48 40
Feb. 1 , 1917 Railroad fare Austin to Bartlett . . . . . . . . . . . . . . . . . . . . $ 1 55
“ “ “ Bartlett to Waco . . . . . . . . . . . . . . . . . . . . . 1 70
“ “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ Hotel in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 50
“ Hotel in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 75
" Meals in Bartlett . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Meals in Beaumont and Lomep . . . . . . . . . . . . . . . . . . . . 3 00
“ Transfers in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ Transfers in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Railroad fare, Austin to San Antonio . . . . . . . . . . . . . . . 2 35
“ “ “ San Antonio to Austin . . . . . . . . . . . . . . . 2 35
“ “ “ Austin to Lometa . . . . . . . . . . . . . . . . . . . 4 40
“ “ “ Lometa to Brownwood . . . . . . . . . . . . . . . 1, 70
“ “ “ Brownwood to Austin . . . . . . . . . . . . . . . . 6 10
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
42 65
Feb. 28, 1917 Mileage book, No. 26807 . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 25 00 25 00
Feb. 24, 1917 Railroad fare, Austin to Waco . . . . . . . . . . . . . . . . . . . . . . $ 3 25
“ Interurban, Waco to Dallas . . . . . . . . . . . . . . . . . . . . . . . . 2 40
“ Railroad fare, Dallas to Austin . . . . . . . . . . . . . . . . . . . . . 6 25
“ Hotel in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 50
“ Hotel in Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 50
“ Transfers in Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Transfers in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ 2 00
“ Error in addition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
25 40
Mar. 30, 1917 Railroad fare, Austin to Fort Worth . . . . . . . . . . . . . . . . . 3 5 90
“ “ “ Fort Worth to Lometa . . . . . . . . . . . . . . . . 4 25
“ “ “ Lometa to San Saba . . . . . . . . . . . . . . . . . . 75
“ “ “ Austin to Houston . . . . . . . . . . . . . . . . . . . . 4 90
“ Interurban, Houston to Galveston . . . . . . . . . . . . . . . . . . 1 25
“ Galveston to Houston. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 25
“ “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
“ Sleeper, Austin to Fort Worth . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Sleeper, Fort Worth to Lometa. . . . I . . . . . . . . . . . . . . . . 2 00
“ Hotel bill in Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . 9 00
“ “ “ Houston. . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 00
“ “ “ Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00
“ “ “ Houston. . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00
“ Meals in Lometa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ Meals in Lampasas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Transfers in Fort Worth. . . . ._ . . . . . . . . . . . . . . . . . . . . . . 1’ 25
" Transfers in Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Transfers in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ Auto, San Saba to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
“ Subscription Fuel Oil Journal . . . . . . . . . . . . . . . . . . . . . . . 3 00
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Railroad fare, Austin to Waco—Amzi Carruthers . . . . . . 3 25
“ “ “ aco to Waxahachie—Amzi Carruthers. l 65
“ “ “ Waxahachie to Waco—_Amzi Carruthers. 1 65
“ “ o “ Waco to Austin—Amzi Carruthers. . . . . . 3 25
“ Hotel In Waxahachie—Amzi Carruthers . . . . . . . . . . . . . 6 00
“ Meals in Waco—Amzi Carruthers . . . . . . . . . . . . . . . . . . . 1 00
91 30
April 11, 1917 Mileage book, No. 26868 . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 25 00 25 00
458
STATE REVENUE AGENT.
Traveling Expenses of S
1
tate Revenue Agent, E. B. House, September 1, 1916, to August 31,


917. Y-33, Appropriation, $1,000—Continued.
Date. Purpose Expended. Amount. Total.
April 27, 1917 Railroad fare, Austin to Goldthwaite . . . . . . . . . . . . . . . . $ 5 05
“ “ “ Austin to San Antonio . . . . . . . . . . . . . . . . . 2 35
“ “ “ San Antonio to Laredo . . . . . . . . . . . . . . . . 4 60
‘f “ “ - Laredo to San Antonio . . . . . . . . . . . . . . . . 4 60
“ “ “ San Antonio to Eagle Pass . . . . . . . . . . . . . 5 00
“ “ “ Eagle Pass to San Antonio . . . . . . . . . . . . 5 00
“ “ “ San Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ “ “ Austin to San Antonio . . . . . . . . . . . . . . . . 2 35
“ “ “ San Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ Hotel in Laredo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00
“ “ Eagle Pass . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 50
“ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 00
“ Meals in Lampasas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Bertram . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
“ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
“ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 25
“ “ Thrall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , 65
“ “ Hutto . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Transfers in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ are 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
“ “ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
“ Sleeper, San Anton:.o to Laredo . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ Laredo to San Antonio . . . . . . . . . . . . . . . . . . . . . 1 60
“ Auto, San Saba to Austin . . . . . .‘ . . . . . . . . . . . . . . . . . . . 5 15
“ “ Austin to Thrall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 05
“ “ _ Thrall to Ausz,n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 05
“ Certiﬁed copy, U. S. revenue receipts . . . . . . . . . . . . . . . . 1 00
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Certiﬁed copy Paul Waples’ will . . . . . . . . . . . . . . . . . . . . 2 00
81 60
May 18, 1917 Mileage book, No. 28197 . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 25 00
“ Mlleage book, No. 28198 . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
50 00
May 29, 1917 Railroad fare, Austin to San Antonio . . . . . . . . . . . . . . . . $ 2 35
“ “ “ San Antonio to Sierra Blanca . . . . . . . . . . 13 15
“ “ “ Sierra Blanca to El Paso . . . . . . . . . . . . . . 2 75
“ “ “ El Paso to San Antonio . . . . . . . . . . . . . . . 15 90
“ “ _ _“ San Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ Hotel blll in El Paso . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 00
“ “ _ “ Sierra Blanca . . . . . . . . . . . . . . . . . . . . . . . .. 2 50
“ Meals in Goldthwaite . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 25
“ “ train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
“ ' train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
“ Sleeper, San Antonio to Sanderson . . . . . . . . . . . . . . . . . . 2 00
“ Transfers on above trip . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 50
“ Railroad fare, Austin to Goldthwaite . . . . . . . . . . . . . . . 5 05
“ “ “ San Saba to Austin . . . . . . . . . . . . . . . . . . 5 15
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
93 85
June 27, 1917 Railroad fare, Austin to Houston . . . . . . . . . . . . . . . . . . . . $ 4 95
“ Interurban, Houston to Galveston . . . . . . . . . . . . . . . . . . 1 25
“ Interurban, Galveston to Houston . . . . . . . . . . . . . . . . . . 1 25
“ Railroad fare, Houston to Austin . . . . . . . . . . . . . . . . . . . 4 95
‘ Hotel in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 75
“ “ Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ ‘ ‘ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ Meals on trip to Eastland . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
“ Transfers, Houston, Galveston and Humble . . . . . . . . . . 3 50
“ Transfer Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ Railroad fare, Austin to Eastland . . . . . . . . . . . . . . . . . . 15 00
“ “ “ Eastland to Austin . . . . . . . . . . . . . . . . . . 15 00
‘ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
67 70
July 21, 1917 Mileage book, No. 28910 . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 25 00 25 00
July 27‘, 1917 Railroad fare, Austin to Waco . . . . . . . . . . . . . . . . . . . . . . $ 3 25
“ “ “ Waco to Dallas . . . . . . . . . . . . . . . . . . . . . . 3 00
“ Interurban, Dallas to Fort Worth . . . . . . . . . . . . . . . . . . . 70
Railroad fare, Fort Worth to Austin . . . . . . . . . . . . . . . . . 90
“ Hotel 1n San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00
ST ATE REVENUE AGENT.
459
Traveling Expenses of State Revenue Agent, E. B. House, September 1, 1916, to August 31,
19


17. Y-33, Appropriation, $1,000—Continued.
Date. Purpose Expended. Amount. Total.
July 27, 1917 Hotel in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 4 00
“ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 50
“ Meals on train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
“ Transfers in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
‘ ‘ Railroad fare, Austin to San Antonio . . . . . . . . . . . . . . . 2 35
“ “ “ San Antonio to Austin . . . . . . . . . . . . . . . 2 35
“ Box rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . .i . . . . . . . . . . . . . . 2 00
$ 47 45
Aug. 25, 1917 Mileage book, No. 30113 . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 25 00
“ Mileage book, No. 30114 . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
5O 00
Aug. 31 , 1917 Railroad fare, Austin to Temple . . . . . . . . . . . . . . . . . . . . . $ 2 20
“ “ “ Temple to Fort Worth . . . . . . . . . . . . . . . . 3 70
“ “ “ Fort Worth to Dallas . . . . . . . . . . . . . . . . . 70
“ “ “ Dallas to Austin . . . . . . . . . . . . . . . . . . . . . . 6 25
“ Hotel in Temple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. v3 50
“ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , 9 00
“ MealsinFortWorth . . . . . . . . . . . . . . . . . 75
“ Transfers in Temple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . .~ . . . . . . . . . . . . . . . . . . 2 00
30 10
$ 900 55
Less mileage credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225 45
3 675 10
Balance’ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I . . . . . . . 324 90
$ 1,000 00


Oﬂice Furniture September 1. 1915, to August 31, 1916. X-4l, Appropriation $100.


Date. . Purpose Expended. Amount.
Oct. 13, 1915 Brief case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 2 50
Jan. 28, 1916 Freight and hauling office furniture . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 75
Mar. 28, 1916 Freight and hauling oﬂice furniture . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 75
April 25, 1916 Office furniture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 23
June , 1916 Sharpener clamp . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 75
Aug. 29, 1916 Letter ﬁles, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 75
Aug. , 1916 Fan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 25
$ 99 98
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ' 02
$ 100 00


460
STATE REVENUE AGENT.
Traveling Expenses for State Revenue Agent E. B. House, September 1, 1915, to August
31, 1916. X-38, Appropriation $1,000.


Date. Purpose Expended. Amount. Total.
Sept. 29, 1915 Railroad fare, Austin to Houston . . . . . . . . . . . . . . . . . . . . 4 95
“ “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
“ “ “ Austin to Beaumont . . . . . . . . . . . . . . . . . . 7 45
“ r “ “ Beaumont to Sour Lake . . . . . . . . . . . . . . . 65
“ “ “ Sour Lake to Houston . . . . . . . . . . . . . . . . 2 10
“ “ _ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
‘: Hotel in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
‘ “ _ ,Beaumont. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 00
‘: Meals in Humble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
I‘ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
‘ “ Sour Lake . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
‘ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
“ Transfers in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ “ eaumont . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Sour Lake . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Auto, Houston to Humble . . . . . . . . . . . . . . . . . . . . . . . . . 1 75
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
$ 53 70
Oct. 28‘, 1915 Railroad fare, Austin to San Saba . . . . . . . . . . . . . . . . . . . 5 15
“ “ “ San Saba to Temple . . . . . . . . . . . . . . . . . . 2 95
“ “ Temple to Waco . . . . . . . . . . . . . . . . . . . . . 1 05
“ “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
‘I “ “ Austin to Houston . . . . . . . . . . . . . . . . . . . . 4 95
L “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
‘ Sleeper, Houston to Austin . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Hotel in Temple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00
I‘ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 00
3 Meals in Lometa. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , 50
‘ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
‘ Transfers in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
42 30
Nov. 27‘, 1915 Railroad fare, Austin to San Angelo . . . . . . . . . . . . . . . . . 9 00
“ “ “ San Angelo to Austin . . . . . . . . . . . . . . . . . 9 00
z‘ “ “ Austin to San Antonio . . . . . . . . . . . . . . . .. 2 35
“ “ “ San Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ “ “ Austin to Temple. . _ . . . . . . . . . . ., . . . . . . . 2 20
u “ “ Temple to Belton and return . . . . . . . . . . . 50
“ “ “ Temple to Waco . . . . . . . . . . . . . . . . . . . . . 1 05
‘ “ “ Waco to-Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
I‘ “ “ Austin to Houston . . . . . . . . . . . . . . . . . . . . 4 95
H “ “ Houston to Galveston . . . . . . . . . . . . . . . . . 1 25
“ “ “ Galveston to Texas City . . . . . . . . . . . . . . 40
‘ “ “ Texas City to Houston . . . . . . . . . . . . . . . . 1 15
'. “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
‘ Sleeper, Houston to Austin . . . . . . . . . . . . . . . . . . . . . . . . . ' 2 00
:: Sleeper, San Angelo to Brownwood . . . . . . . . . . . . . . . . . . 50
‘ Hotel in San Angelo . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00
‘ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ “ Temple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
“ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
‘I “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
‘ “ Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 00
‘: Meals in Lometa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
L Meals in Texas City. . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . 50
‘ Transfers in San Angelo . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
z‘ “ “ San Antonio . . . . . . . . . . _ . . . . . . . . . . . . . . . . 1 00
“ “ “ Temple . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Houston. . . . _ . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Texas City . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
84 65
Dec. 31‘, 1915 Railroad fare, Austin to San Antonio . . . . . . . . . . . . . . . . 2 35
“ “ “ . an Antonio to Austin . . . . . . . . . . . . . . . . 2 35
Sleeper, Austin to San Antonio . . . . . . . . . . . . . . . . . . . . . 40
“ Hotel in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ’ 7 50
“ Transfers in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00 .
p 16 10

STATE REVENUE AGENT.
461
Traveling Expenses for State Revenue Agent, E. B. House, September 1, 1915, to August
3


1, 1916. X-38, Appropriation $1,000—Continued.
Date_ Purpose Expended. Amount. Total.
Jan. 28, 1916 Railroad fare, Austin to San Antonio . . . . . . . . . . . . . . . . 3 2 35
“ “ “ San Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ “ “ Austin to Houston . . . . . . . . . . . . . . . . . . . . 4 95
“ “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
“ Sleeper, Houston to _Austin . . . . . . . . . . . . . . . . . . . . . . . . . 2 ()0
“ Hotel in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 ()0
“ Hotel in Houston....._ . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13 ()0
“ Transfers in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 ()0
“ Transfers in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . 2 ()0
“' Railroad fare, Austin to Dallas, by Amzi Carruthers. . . 6 25
‘ “ “ Dallas to Austin, by Amzi Carruthers. . . 6 25
“ Hotel in Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 50
$ 66 60
Mar. 1 , 1916 Railroad fare, San Saba to Waco . . . . . . . . . . . . . . . . . . . . $ 4 00
“ “ “ aco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ Austin to Houston . . . . . . . . . . . . . . . . . . . . 4 95
“ “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
“ “ “ Austin to Llano . . . . . . . . . . . . . . . . . . . . . . 2 95
“ “ “ San Saba to Lometa . . . . . . . . . . . . . . . . . . 75
“ “ “ Lometa to San Angelo . . . . . . . . . . . . . . . . 4 60
“ “ “ San Angelo to Austin . . . . . . . . . . . . . . . . . 9 00
“ Sleeper, Waco to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ Hotel in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 50
“ “ Lometa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ San Angelo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 5O
“ “ Sonora . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 5O
“ Meals in Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ San Angelo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Brownwood . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ Transfers in Temple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
‘ “ “ ouston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ “ San Angelo . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Auto, San Angelo to Sonora and return . . . . . . . . . . . . . . 10 00
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 ()0
74 45
Mar 2, 1916 Mileage book, T. S. B. No. 20560 . . . . . . . . . . . . . . . . . . . $ 25 00 25 ()0
Mar. 28, 1916 Railroad fare, Austin to San Antonio . . . . . . . . . . . . . . . . $ 2 35
“ “ “ an Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ “ “ Austin to Fort Worth . . . . . . . . . . . . . . . . . 5 90
“ “ “ Fort Worth to Dallas (Interurban). . . . . 70
“ “ “ Dallas to Austin . . . . . . . . . . . . . . . . . . . . . . 6 25
“ “ “ Austin to Houston . . . . . . . . . . . . . . . . . . . . 4 95 ,
“ “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
“ Sleeper, Dallas to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Hotel in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00
“ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ “ Dallas . . . . . . . . . .' . . . . . . . . . . .. . . . . . . . . . . . . . 4 00
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 5O
“ Meals in Humble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ Meals in Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ Transfers in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Auto, Houston to Humble and return . . . . . . . . . . . . . . . 1 00
68 45
April 11, 1916 Mileage book, No. 20776 . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 25 00 25 ()0
April 28, 1916 Railroad fare, Austin to San Saba . . . . . . . . . . . . . . . . . . . $ 5 15
“ “ “ San Saba to Fort Worth . . . . . . . . . . . . . . . 5 00
“ “ “ Fort Worth to Dallas (Interurban) . . . . . 70
“ “ “ Dallas to Austin . . . . . . . . . . . . . . . . . . . . . 6 25
“ “ “ Austin to Houston . . . . . . . . . . . . . . . . . . . . 4 95
“ “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
“ “ “ Austin to San Antonio . . . . . . . . . . . . . . . . 2 35
“ “ _ “ San Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ Hotel in Fort Worth . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . 10 50
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 65
“ “ _ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13 00
“ Meals in Lometa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
“ “ Lometa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
462
STATE REVENUE AGENT.
Traveling Expenses for State Revenue Agent E. B. House, September 1, 1915, to August


31, 1916. X-38, Appropriation $1,000—Continued.
Date- Purpose Expended. Amount. Total.
Apl‘ll 28, 1916 Sleeper, Lometa to Fort Worth . . . . . . . . . . . . . . . . . . . . . $ 2 00
“ Sleeper, Dallas to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 05
“ Transfers in Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 5O
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00
“ “ “ SanAntonio.......................... 150
“ Auto, San Antonio to Oil Fields . . . . . . . . . . . . . . . . . . . . . 1 75
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
$ 87 35
April 28, 1916 Mileage book, No. 20805 . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 25 00 _ 25 00
May 29, 1916 Railroad fare, Austin to Llano . . . . . . . . . . . . . . . . . . . . . . ‘.5 2 95
“ “ “ San-SabatoFortWorth............... 500
“ “ “ Fort Worth to Wichita Falls . . . . . . . . . . . 3 45
“ “ “ Electra to Wichita Falls . . . . . . . . . . . . . . . 80
“ “ “ Wichita Falls to Fort Worth . . . . . . . . . . . 3 45
“ “ “ Fort Worth to Dallas (Interurban) . . . . . 70
“ “ “ Dallas to Waco . . . . . . . . . . . . . . . . . . . . . . 2 40
“ “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ Austin to San Antonio . . . . . . . . . . . . . . . . 2 35
“ “ “ San Antonio to Houston . . . . . . . . . . . . . . . 6 30
“ “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
“ Sleeper, Lometa to Fort Worth . . . . . . . . . . . . . . . . . . . . . 2 00
:‘ Hotel in Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
‘ “ WichitaFalls......... 900
“ “ Fort Wort . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ “ _ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 40
‘: Meals 1n Llano . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
‘ “ Lometa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
“ “ train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
I: “ Electra . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
“ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Transfers in Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Dallas . . . . . . ' . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ Auto, Llano to San Saba . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Auto, Wichita Falls to Electra. .. .~ . . . . . . . . . . . . . . . . . . 1 00
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
85 60
June 9. 1916 Mileage book, No. 21800 . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 25 00 25 00
June 29. 1916 Railroad fare, Austin to San Saba . . . . . . . . . . . . . . . . . . . 8 5 15
“ “ “ SanSabatoTemple.................. 295
‘.‘ “ “ Temple to Taylor . . . . . . . . . . . . . . . . . . .. 1 15
“ “ “ Taylor to Austin . . . . . . . . . . . . . . . . . . . . . 1 05
“ “ “ WacotoHouston..................... 530
“ “ “ HoustontoAustin.................... 4-95
“ Hotel in Temple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 50
“ ' “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 00
“ Meals in Lometa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 35
“ “ Taylor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ umble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Sleeper, Waco to Houston . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Transfers in Temple . . . . . . . . . . . . . .- . . . . . . . . . . . . . . . . 25
j‘ “ “ Humble . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50
“ “ “ Houston . . . . . . . . . . . . . .l . . . . . . . . . . . . . .. 3 00
‘ Auto, Houston to Humble . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
61 65
July 11, 1916 Mileage book, No. 21836 . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 25 00 25 00
July 31, 1916 Railroad fare, Austin to San Saba . . . . . . . . . . . . . . . . . . . $ 5 15
“ “ “ San Saba to Austin . . . . . . . . . . . . . . . . . . . 5 15
Z‘ “ “ Austin to Palestine . . . . . . . . . . . . . . . . . . . 5 40
“ “ “ Palestine to Longvlew . . . . . . . . . . . . . . . . 2 45
“ “ “ Teneha to Houston . . . . . . . . . . . . . . . . . . . 5 30
“ “ “ Houston to Temple . . . . . . . . . . . . . . . . . . . 5 10
“ “ “ Temple to Lometa . . . . . . . . . . . . . . . . . . . . 2 20
“ “ “ Lometa to San Saba . . . . . . . . . . . . . . . . . . 75
‘ “ “ San Saba to Austm . . . . . . . . . . . . . . . . . . . 5 15


STATE REVENUE AGENT. .
463
Traveling Expenses for State Revenue Agent E. B. House, September 1, 1915, to August


31, 1916. X-38, Appropriation $1,000—Continued.
Date, Purpose Expended. Amount. Total.
July 31, 1916 Sleeper, Teneha to Houston . . . . . . . . . . . . . . . . . . . . . . . . $ 2 ()0
“ Sleeper, Temple to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ Meals in Lometa . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . Y 35
“ “ train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 05
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ Lometa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
“ Hotel in Palestine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 50
“ “ Longview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 5O
“ Transfers in Palestine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Box rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
$ 57 40
Aug. 2, 1916 Mileage book, No. 22608 . . . . . . . . . . . . . . . . . . . .- . . . . . . . $ 25 00 25 00
Aug. 29, 1916 Railroad fare, Austin to Waco . . . . . . . . . . . . . . . . . . . . . . $ 3 25
“ “ “ Waco to Dallas . . . . . . . . . . . . . . . . . . . . . . 2 4O
“ “ “ Dallas to Fort Worth . . . . . . . . . . . . . . . . . 70
“ “ “ Fort Worth to Brownwood . . . . . . . . . . . . 4 25
“ “ “ Brownwood to Lometa . . . . . . . . . . . . . . . . 1 70
“ “ “ Lometa to Austin . . . . . . . . . . . . . . . . . . . . 4 4O
“ “ “ Austin to Fort Worth . . . . . . . . . . . . -. . . . . 5 90
“ “ “ Fort Worth to Dallas (Interurban). . . . . 70
“ “ “ Dallas to Austin . . . . . . . . . . . . . . . . . . . . . . 6 25
“ “ “ Austin to Llano . . . . . . . . . . . . . . . . . . . . . . 2 95
“ “ “ San Saba to Austin . . . . . . . . . . . . . . . . . . . 5 15
“ Hotel in Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 50
“ “ Lometa . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . . 1 50
“ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
“ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 50
“ Meals in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Brownwood . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . 65
“ “ Temple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
“ “ Llano . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Lometa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
“ Transfers in Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ “ a as . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 25
“ Sleeper, Austin to Fort Worth . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Auto, Llano to San Saba . . . . . ._ . . . . . . . . . . . . . . . . . . . . . 2 00
‘ Freight and hauling office furniture . . . . . . . . . . . . . . . . . . 3 25
“ Copying 11st of liquor dealers . . . . . . . . . . . . . . . . . . . . . . . 35 00
“ Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 OO
‘ Railroad fare, Austin to Houston, by Amiz Carruthers 4 95
“ Railroad fare, Houston to Galveston and return, by
Amzi Carruthers . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . 2 00
“ Railroad fare, Houston to Austin, by Amzi Carruthers 4 95
“ Hotel in Houston, b Amzi Carruthers . . . . . . . . . . . . . . 10 50
“ Hotel in Galveston, y Amzi Carruthers . . . . . . . . . . . . . 7 00
139 50
$ 987 75
Aug. 31 , 1916 Mileage book No. 22608 . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 25 00
“ Mileage book, No. 23395 . . . . . . . . . . . . . .' . . . . . . . . . . . . . 25 00
50 00
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126 70
_ $ 1,164 45
Less mileage cred its . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164 45


$ 1,000 00

464
STATE REVENUE AGENT.
Additional Expenses Incurred by E. B. House, State Revenue Agent, in Going To and Via
San Saba, His Home Town, on Various Business Trips.


Voucher Date. Purpose Expended. Amount Total.
0.
5828-9 Oct. 30, 1914 Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . .. $ 1 25
“ Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
$ 4 00
6558-9 Oct. 28. 1915 Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . .. 3 5 15
“ Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
. 5 65
28349 Mar. 1, 1916 Railroad fare. . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 30
37788-9 April 28, 1916 Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . 4 90
r 6 20
41391-3 May 29, 1916 Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . .. 3 2 35
“ Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Auto . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
4 85
44795 June 29, 1916 Trip to San Saba and return . . . . . . . . . . . . . 3 13 90
47638-9 July 31, 1916 Trip to San Saba and return . . . . . . . . . . . . . 10 65
47638-9 July 31, 1916 Difference in fare . . . . . . . . . . . . . . . . . . . . . . . 9 60
4205-6 Oct. 4, 1916 Difference in fare . . . . . . . . . . . . . . . . . . . . . . . 1 50
4205-6 Oct. 4, 1916 Difference in fare . . . . . . . . . . . . . . . . . . . . . . . 2 55
8095-6 Nov. 1, 1916 Tri to San Saba and return . . . . . . . . . . . . . 11 15
28863 Mar. 28, 1917 Rai oad fare . . . . . . . . . . . . . . . . . . . . . . . . . . 5 10
54 45
Grand total of additional expenses... . . . . . . . . . . . . . . . 3 75 15

Voucher No.
28863, of date March 28, 1917, paid out of appro-
priation Y-33, shows expenses of Amzi Carruthers on account of trip
to Waxahachie, his home town, of $9.80 for railroad fare and $6.00 for
hotel. _
Appropriation V—35 lapsed August 31, 1914, and was not available
for 1915.
The appropriation made by the Legislature to cover such
expenditures for 1915-16 was vetoed by the Governor. The following
statement shows expenditures ‘allowed out of said appropriation after
it had lapsed, towit:


In Favor of Purpose Expended. Amount. Total.
Mr. House . . . . . . . . . . . . Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 60 05
Mr. House . . . . . . . . . . . . Hotel . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . 29 50
Mr. House . . . . . . . . . . . . Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 60
Mr. House . . . . . . . . . . . . Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 00 .
Mr. House . . . . . . . . . . . . Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 25
Mr. House . . . . . . . . . . . . Miscellaneous, copy of Post will, porter hire, '
etc . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . 9 25
$ 114 65
Mr. Thomas . . . . . . . . . . . Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 15 15
Mr. Thomas . . . . . . . . . . . Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 50
Mr. Thomas . . . . . . . . . . . Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 25
Mr. Thomas . . . . . . . . . . . Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
Mr. Thomas . . . . . . . . . . . Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
_ 30 40
Grand total of expenses paid out of ——~—
appropriation V-35 after same had lapsed. . . . $ 145 05

STATE REVENUE AGENT.
465
|
I
n
Traveling Expenses for Deputy State Revenue Agent, Sam A. Thomas, September 1, 1915,
to August 31, 1916.
X-43 Appropriation $1,000.


Date. Purpose Expended. Amount. Total.
Sept. 8, 1915 Railroad fare, Oakwood to Austin . . . . . . . . . . . . . . . . . . . ' 4 85
“ Meal on train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
l 5 80
Sept. 30. 1915 Railroad fare, Austin to Houston . . . . . . . . . . . . . . . . . . . . 4 95
“ “ “ Houston to Corsicana . . . . . . . . . . . . . . . . . 6 25
“ “ “ Corsicana to Waco . . . . . . . . . . . . . . . . . . . 1 65
“ “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ Austin to San Antonio . . . . . . . . . . . . . . . . 2 35
“ “ “ San Antonio to Corpus Christi . . . . . . . . . 4 5O
“ “ “ Corpus Christi to.Port Lavaca . . . . . . . . . 3 35
“ “ “ Bloomington to Smton . . . . . . . . . . . . . . . . 1 7O
“ “ “ Sinton to Rockport. . . ._ . . . . . . . . . . . . . . . 1 10
“ “ “ Rockport to San Antonlo . . . . . . . . . . . . . . 4 80
“ “ “ San Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ Hotel at Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00
“ “ San Antonio .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 5O
“ “ Corpus Chrlsti . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ Victoria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 ()0
“ “ Rockport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Meals at Humble . . . . . . . . . . . . . . . . . .‘ . . . . . . . . . . . . . . . 50
“ “ Corsicana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
“ Meals on train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
“ Meals at Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
“ “ Port Lavaca . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
“ “ Bloomington . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ Gregory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ “ Kennedy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ , “ Sinton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Sleeper, Waco to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ Sleeper, San Antonio to Corpus Christi . . . . . . . . . . . . . . 2 00
“ Transfers in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ “ Corsicana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Corpus Christi . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ “ Port Lavaca . . . . . . . ., . . . . . . . . . . . . . . . . . . 25
“ “ “ Sinton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Rockport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Auto, Houston to Humble and return . . . . . . . . . . . . . . . 1 75
“ Auto, Port Lavaca to Victoria . . . . . . . . . . . . . . . . . . . . . . 1 00
“ Auto, Victoria to Bloomington . . . . . . . . . . . . . . . . . . . . . . 50
“ Telephoning in San Antonio (no receipt) . . . . . . . . . . . . . 50
“ Certlﬁed _copy John Clarke estate . . . . . . . . . . . . . . . . . . . 1 25
“ Telephonmg in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . 5O
79 50
‘Oct. 29 , 1915 Railroad fare, Austin to Waco . . . . . . . . . . i . . . . . . . . . . . ‘ 3 25
“ “ “ aco to Mexia . . . . . . . . . . . . . . . . . . . . . . . 2 55
“ “ “ Teague to Corsicana . . . . . . . . . . . . . . . . . . 1 05
“ “ “ Corsicana to Waco . . . . . . . . . . . . . . . . . . . 1 65
“ “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ Austin to Dallas . . . . . . . . . . . . . . . . . . . . . . 6 25
“ “ “ Dallas to Corsicana and return . . . . . . . . . 2 60
“ “ “ Dallas to Austin . . . . . . . . . . . . . . . . . . . . . . 6 25
“ “ “ Austin to Waco . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ Waco to Groesbeck . . . . . . . . . . . . . . . . . . . 2 20
“ “ “ Teague to Hillsboro . . . . . . . . . . . . . . . . . . 1 85
“ “ “ Hillsboro to Waco . . . . . . . . . . . . . . . . . . . . 80
“ “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ Transfers in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
‘: “ ' “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
‘ “ “ Corsicana . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
2 “ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
‘ “ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
‘ “ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
:: Meals in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00
“ “ Corsicana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 00
“ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . 1 00
“ “ . Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
“ Meals 1n Bremond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' 50
“ “ Corsicana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
“ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Corsicana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
‘ “ Bremond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
‘ “ Hillsboro . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
466
STATE REVENUE AGENT.
Traveling Expenses for Deputy State Revenue Agent, Sam A. Thomas, September 1, 1915,
to August 31, 1916.
X-43 Appropriation $1,000—Continued.

Purpose Expended.


Date. Amount. Total.
Oct, 29, 1915 Sleeper, Waco to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ “ Dallas to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 60
“ “ Austin to Waco . . . . . ._ . . . . . . . . . . . . . . . . . . . . . 1 50
“ Telephoning in Dallas (no receipt) . . . . . . . . . . . . . . . . . . 50
“ Auto, Bremond, Kosse, Reagan and Marlin . . . . . . . . . . 5 00
$ 74 40
Nov. 29 , 1915 Railroad fare, Austin to Waco . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ aco to Corsicana . . . . . . . . . . . . . . . . . . . 1 65
“ “ “ ' Corsicana to Waco . . . . . . . . . . . . . . . . . . . 1 65
“ “ “ Wacoto Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ Austin to San Antonio . . . . . . . . . . . . . . . . 2 35
“ “ “ San Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ “ “ Austin to Temple . . . . . . . . . . . . . . . . . . . . . 2 20
“ “ “ Temple to Waco . . . . . . . . . . . . . . . . . . . . . 1 O5
“ “ “ Waco to Groesbeck . . . . . . . . . . . . . . . . . . . 2 10
“ “ “ Groesbeck to Corsicana . . . . . . . . . . . . . . . 1 2O
' “ “ “ Corsicana to Waco . . . . . . . . . . . . . . . . . . . 1 65
“ “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ Austin to Houston . . . . . . . . . . . . . . . . . . . . 4 95
“ “ “ Houston to Galveston . . . . . . . . . . . . . . . . . 1 25
“ “ “ Galveston to Texas City . . . . . . . . . . . . . . 40
“ “ “ Texas City to Houston . . . . . . . . . . . . . . . . 1 15
“ “ “ Houston to Beaumont . . . . . . . . . . . . . . . . . 2 50
“ “ “ Beaumont to Saratoga . . . . . . . . . . . . . . . . 1 50
“ “ ‘f Saratoga to Beaumont . . . . . . . . . . . . . . . . 1 50
“ “ “ Beaumont to Houston . . . . . . . . . . . . . . . . 2 5O
“ “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
“ Hotel in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
“ “ Corsicana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ “ Temple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
“ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 ()0
“ “ Houston . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . 3 5O
“ “ Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
“ “ Beaumont . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 5O
“ “ Beaumont . . . . . . . . : . . . . . . . . . . . . . . . . . . . . . . 3 00
“ “ Houston (2 days) . . . . . . . . . . . . . . . . . . . . . . . . . 8 00
“ Meals in Bremond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Corsicana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Waco. . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Texas City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Meals in Saratoga . . . . . . . . . . . . . . . . . . . . . . . . 35
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ Sleeper, Waco to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ Sleeper, Waco to Austin (upper) . . . . . . . . . . . . . . . . . . . . 1 25
“ Transfers in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ , “ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ “ Temple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Houston. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Texas City . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
“ “- “ Beaumont . . . . . . . . . . . . . . . . . . . . . . . . . .' . . 25
“. “ “ Saratoga. . . . . . . ., . . . . . . . . . . . . . . . . . . . 25
“ “ “ Beaumont . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Beaumont . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ Auto hire in Saratoga . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
92 65
Dec. 31 1915 Railroad fare, Austin to Waco . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ aco to Groesbeck . . . . . . . . . . . . . . . . . . . 2 10
“ “ “ Groesbeck to Austin . . . . . . . . . . . . . . . . . . 4 15
“ “ “ Austin to Houston . . . . . . . . . . . . . . . . . . . . 4 95
“ “ “ Houstonto Austin . . . . . . . . . . . . . . . . . . . . 4 95
“ “ “ Austin to Dallas . . . . . . . . . . . . . . . . . . . . . . 6 25
“ “ ‘’ Dallas to Fort Worth . . . . . . . . . . . . . . . . . 7O
“ “ “ Fort Worth t0 Wichita Falls . . . . . . . . . . . 3 45
“ “ “ Electra to Iowa Park. . . . . . . . . . . . . . . . . 45
“ “ “ Wichita Falls to Petrolia and return. . . . 1 00
“ “ “ Wichita Falls to Fort Worth . . . . . . . . . . . 3 45
“ “ “ Fort Worth to Groesbeck . . . . . . . . . . . . . -. 3 40
“ “ “ Groesbeck to Waco . . . . . . . . . . . . . . . . . . . 2 10
“ “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . . 3 25
“ Hotel in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ Hearne . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . 1 00
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . -. . . . . . . . . 3 50
.“ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' 4 '00
“ “ Wichita Falls. . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 25


STATE REVENUE AGENT. _
46'?
Traveling Expenses for Deputy State Revenue Agent, Sam A. Thomas, September 1, 1915,


to August 31, 1916. X-43 Appropriation $1,000—Continued.
Date_ Purpose Expended. Amount. Total.
Dec. 31, 1915 Hotel in Wichita Falls . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ Wichita Falls . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3' 25
“ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
“ Meals at Humble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
“ “ Houston (extra) . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ “ train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 20
“ “ train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
“ “ Electra . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Bremond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‘50
“ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Sleeper, Austin to Houston . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ Houston to Austin . . . . . . . . . . . . . . .~ . . . . . . . . . . 2 00
“ “ War-o to Austin. . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
Transfers in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‘ 25
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
“ Auto, Houston to Humble and return . . . . . . . . . . . . . . . 1 75
“ Auto hire in Humble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 5O
“ Auto, Wichita Falls to Electra . . . . . . . . . . . . . . . . . . . . . . 1 00
“ Auto hire in Electra . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . 50
“ Auto, Iowa Park to Wichita Falls . . . . . . . . . . . . . . . . . . . 50
$ 94 30
Jan. 1, 1916 Railroad fare, Austin to San Antonio . . . . . . . . . . . . . . . . 2 35
“ “ “ an Antonio to Brownsville . . . . . . . . . . . . 8 60
“ “ “ Brownsville to Harlingen . . . . . . . . . . . . . 75
“ “ “ Harlingen to San Antonio . . . . . . . . . . . . . 7 85
“ “ “ San Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ “ “ Austin to Houston . . . . . . . . . . . . . . . . . . . . 4 95
“ “ “ Houston to Corsicana . . . . . . . . . . . . . . . . . 6 00
“ “ “ Corsicana to Waco . . . . . . . . . . . . . . . . . . . 1 65
“ “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ Hotel in Brownsville . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00
“ “ Harlingen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
“ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00
“ “ Houston. . . ., . . . . . . . . . . . . . . . . . . .' . . . . . . . .. 13 00
“ “ Corsicana. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ Meals in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
“ “ Kingsville. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
“ “ Kingsville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ Sleeper, San Antonio to Brownsville . . . . . . . . . . . . . . . . . 2 00
“ “ Harlingen to San Antonio . . . . . . . . . . . . . . . . . . 2 00
“ “ Houston to Corsicana . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ Transfers in Brownsville . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
“ “ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
“ “ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00
“ Ch ‘l‘d ‘L Houstonw, . . . . . . . . . . . . . . . . . . . . . . . . . 2
“ ec ng aggage in aco . . . . . . . . . . . . . . . . . . . . . . . . .
. 93 35
Feb. 1 , 1916 Office ﬁle and case—Tobin’s Book Store . . . . . . . . . . . . . ' 7 00 7 00
Feb. 28, 1916 Railroad fare, Austin to San Antonio . . . . . . . . . . . . . . . . . 2 35
“ “ “ San Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ “ “ Austin to Waco . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ Waco to Groesbeck . . . . . . . . . . . . . . . . . . . 2 10
“ “ “ Groesbeck to Dallas . . . . . . . . . . . . . . . . . . 2 85
“ “ “ Dallas to Jefferson . . . . . . . . . . . . . . . . . . . . 4 90
“ “ “ Jefferson to Karnack . . . . . . . . . . . . . . . . . . 40
“ “ “ Marshall to Dallas . . . . . . . . . . . . . . . . . . . . 4 45
“ “ “ Dallas to Fort Worth . . . . . . . . . . . . . . . . . 7O
“ “ “ Fort Worth to Mineral Wells . . . . . . . . . . 1 60
“ “ “ Mineral Wells to Weatherford . . . . . . . . . 65
“ “ “ Weatherford to Fort Worth . . . . . . . . . . . . 90
“ “ “ Fort Worth to Dallas . . . . . . . . . . . . . . . . . 70
“ “ “ Dallas to Terrell . . . . . . . . . . . . . . . . . . . . . 90
" “ “ Kaufman to Greenville . . . . . . . . . . . . . . . . 1 30
“ “ “ Greenville to McKinney . . . . . . . . . . . . . . . 90
“ “ “ McKinney to Dallas . . . . . . . . . . . . . . . . . . 75
“ “. “ Dallas to Austin . . . . . . . . . . . . . . . . . . . . . . 6 25
f‘~ Hotel in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00
" “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
468
. STATE REVENUE AGENT.
Traveling Expenses for Deputy State Revenue A
to August 31, 1916.
gent, Sam A. Thomas, September 1', 1915,
X-43 Appropriation $1,000—Continued.


Date. Purpose Expended. Amount. Total.
Feb. 28, 1916 Hotel in Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00
“ “ Caddo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 45
“ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
“ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 5O
“ “ Mineral Wells . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ “ allas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
“ “ Greenville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
“ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
“ Meals on train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
“ Meals in Karnack . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ Marshall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ “ train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
“ “ ' Fort Worth. . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Terrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Kaufman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
" “ Greenville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Transfers in San Antonio . . .. . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Jefferson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Caddo (Game Warden’s home) . . . . . . . . . . 1 00
“ “ “ Marshall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Mineral Wells . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Weatherford . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Greenville . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Greenville . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ McKinney . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 00
“ Auto, Caddo to Marshall . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Auto, Terrell to Kaufman . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
3 84 00
M311 29. 1916 Railroad fare, Austin to Waco . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ Waco to Roge-‘s . . . . . . . . . . . . . . . . . . . . . . 1 45
“ “ “ Rogers to Waco . . . . . . . . . . . . . . . . . . . . . . 1 45
“ “ “ Waco to Groesbeck via Corsicana . . . . . . 2 85
"‘ “ “ Groesbeck to Kosse and return . . . . . . . . . 1 00
“ “ “ Groesbeck to Waco via Bremond . . . . . . . 2 10
“ “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ Austin to Fort Worth . . . . . . . . . . . . . . . . . 5 90
“ “ “ Fort Worth to Dallas . . . . . . . . . . . . . . . . . 70
“ “ “ Dallas to Groesbeck . . . . . . . . . . . . . . . . . . 2 85
“ “ “ Groesbeck to Waco . . . . . . . . . . . . . . . . . . . A 2 10
“ “ “ Waco to Groesbeck . . . . . . . . . . . . . . . . . . . 2 10
“ “ “ Groesbeck to Waco . . . . . . . . . . . . . . . . . . . 2 10
“ “ “ Groesbeck to Houston . . . . . . . . . . . . . . . . 5 05
“ “ “ Houston to Groesbeck . . . . . . . . . . . . . . . . 5 O5
“ “ “ Groesbeck to Waco via Hillsboro . . . . . . . 3 45
“ Y “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ Hotel in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 75 ‘
“ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
“ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ “ allas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 75
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
“ Meals on train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
“ Meals in Temple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ Groesbeck, Thornton and Mexia. . . . . . . 6 00
“ “ Bremon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Hillsboro . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ umble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Sleeper, Waco to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ Sleeper, Waco to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ Transfers in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 '
“ “ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ Auto, Rogers to “Booze Joint” . . . . . . . . . . . . . . . . . . . . . 50
“ Auto, Groesbeck to Thornton . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Houston to Humble and return . . . . . . . . . . . . . . . . . . . . . 1 00
_ 106 55
Mar. 30, 1916 Mileage book . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00 25 00
May 1, 1916 Mileage book, T. S. B. No. 20804 . . . . . . . . . . . . . . . . . . . 25 00 25 00
STATE REVENUE AGENT.
469
Traveling Expenses for Deputy State Revenue Agent, Sam A. Thomas, September 1, 1915,
to August 31, 1916.
X-43 Appropriation $1,000—Continued.


Date. Purpose Expended. Amount. Total.
May 1 , 1916 Railroad fare, Austin to San Antonio . . . . . . . . . . . . . . . . 2 35
“ “ “ San Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ “ “ Austin to Houston . . . . . . . . . . . . . . . . . . . . 4 95
“ “ “ Houston to Galveston (Interurban) . . . . . 1 25
“ “ “ Galveston to Houston (Interurban) . . . . . 1 25
“ “ “ Houston to Groesbeck . . . . . . . . . . . . . . . . 5 05
“ “ “ Groesbeck to Waco . . . . . . . . . . . . . . . . . . . 2 10
“ “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ Austin to San Antonio . . . . . . . . . . . . . . . . 2 35
“ “ “ San Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ Hotel 1n San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 75
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
“ “ Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
“ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
“ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 00
“ Meals in train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
“ “ Mart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Bremond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
“ Sleeper, Waco to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ Transfers in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ “ Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “- “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00
“ “ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 1 30
“ Auto, Groesbeck to Mart and Otto . . . . . . . . . . . . . . . . . . 6 00
$ 75 90
May 25, 1916 Mileage book, T. S. B. No. 21233 . . . . . . . . . . . . . . . . . . . 25 00 25 00
May 29, 1916 Railroad fare, Austin to Hearne . . . . . . . . . . . . . . . . . . . . . 2 70
“ “ “ Hearne to Groesbeck . . . . . . . . . . . . . . . . . . 1 45
“ “ “ Groesbeck to Fort Worth . . . . . . . . . . . . . . 3 5O
“ “ “ Fort Worth to_ Wichita Falls . . . . . . . . . . . 3 45
“ “ “ Electra to Wichita Falls . . . . . . . . . . . . . . . 80
“ “ “ Wichlta Falls to Burkburnett and re-
turn . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
“ “ “ Wichita Falls to Fort Worth . . . . . . . . . . . 3 45
“ “ “‘ Fort Worth to Dallas (Interurban) . . . . . 70
“ “ “ Dallas to Groesbeck . . . . . . . . . . . . . . . . . . 2 85
“ “ “ Groesbeck to Waco . . . . . . . . . . . . . . . . . . . 2 10
“ “ “ Waco to Austin. . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ Austin to San Antonio . . . . . . . . . . . . . . . . 2 35
“ “ “ San Antonio to Houston . . . . . . . . . . . . . . . 6 30
“ “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
“ Hotel in Hearne . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 00
“ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 00
“ “ Wichita Falls . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 00
“ “ Fort Worth. . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 OO
“ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ “ Waco . . . . . . . . . . . ., . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . 10 40
“ Meals in Taylor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Ennis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
“ “ Electra . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Bremond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ . “ Hempstead. _. . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Sleeper, Waco to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 5O
“ Transfers in Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ Auto, Wichita Falls to Electra . . . . . . . . . . . . . . . . . . . . . . 1 00
91 95
June 27. 1916 Mileage book, T. s. B. No. 21819 . . . . . . . . . . . . . . . . . .. .. 25 00 25 00
June 2Q, 1916 Railroad fare, Austin to Waco. . . . . . . . . . . . . . . . . . . . . . ~ 3 25
‘ “ “ Groesbeck to N avasota . . . . . . . . . . . . . . . 2 95
:‘ “ “ Navasota to Conroe . . . . . . . . . . . . . . . . . . 1 40
“ “ “ Conroe to Trinity . . . . . . . . . . . . . . . . . . . . 1 40
“ “ “ Trinity to Conroe . . . . . . . . . . . . . . . . . . . . 1 40
“ “ “ Conroe to Philps and Huntsville . . . . . . . . 1 O5
“ “ “ Huntsville to Phelps and Conroe . . . . . . . 1 05
“ “ “ Spring to Houston . . . . . . . . . . . . . . . . . . . . 7O
“ “ Houston to Galveston and return (In-
terurban) . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95


4'70
STATE REVENUE AGENT. .
Traveling Expenses for Deputy State Revenue Agent, Sam A. Thomas, September 1, 1915,
to August 31, 1916.
X-43 Appropriation $1,000—Continued.

Date. Purpose Expended. Amount. Total.
June 29, 1916 Hotel in Trinity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . o. s 1 00
“ “ Conroe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 75
“ “ . Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 28 00
“ Meals 1n Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ “ Navasota . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Huntsville . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Conroe . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Humble. . . . : . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Transfers in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Conroe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '50
“ “ “ Conroe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ “ Huntsville . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Humble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ ' Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 00
“ Auto, Waco to Groesbeck . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ Auto, Conroe to Spring . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
“ Auto to Humble and return . . . . . . . . . . . . . . . . . . . . . . . . 1 00
$ 70 55
July 19, 1916 Mileage book, T. S. B. No. 22594 . . . . . . . . . . . . . . . . . . . $ 25 00 25 00
July 3‘1‘, 1916 Railroad fare, Austin to Houston . . . . . . . . . . . . . . . . . . . . 5 4 95
“ “ “ Houston to Groesbeck . . . . . . . . . . . . . . . . 5 05
“ “ “ Groesbeck to Corsicana ._ . . . . . . . . . . . . . . 1 20
I‘ “ “ Corsicana to Groesbeck . . . . . . . . . . . . . . . 1 20
“ “ “ Groesbeck to Huntsville . . . . . . . . . . . . . . . 6 60
“ “ “ Huntsville to Groesbeck . . . . . . . . . . . . . . . 6 40
“ “ “ Phelps to Trinity . . . . . . . . . . . . . . . . . . . . . 60
“ “ “ Trinity to Phelps . . . . . . . . . . . . . . . . . . . . . 6O
“ “ “ Groesbeck to Waco . . . . . . . . . . . . . . . . . . . 2 10
“ “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ Austin to Groesbeck . . . . . . . . . . . . . . . . . . 5 15
“ “ “ Groesbeck to Dallas and return . . . . . . . . 5 70
“ “ “ Groesbeck to Waco . . . . . . . . . . . . . . . . . . . 2 10
“ ' “ “ Waco to Austin. . . I . . . . . . . . . . . . . . . . .. 3 25
“ Hotel in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 00
“ “ Corsicana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
“ “ Trinity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 OO
“ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 00
“ Meals in Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ - Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8O
“ “ Huntsville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ Taylor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Sleeper, Waco to Austin. . . . . . . . . . . .' . . . . . . . . . . . . . . . 1 50
“ Sleeper, Waco to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ Transfers in Houston . . . . . : . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ ‘ Corsicana . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Auto, Groesbeck to Mart . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
91 35
Aug. 31, 1916 Railroad fare, Austin to Houston . . . . . . . . . . . . . . . . . . .. s 4 95
“ “ Houston to Galveston and return (In-
“ terurban) . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ “ Houston to Groesbeck . . . . . . . . . . . . . . . . 5 05
“ “ “ Groesbeck to Waco . . . . . . . . . . . . . . . . . . . 2 10
‘ “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25 '
J “ “ Austin to Waco . . . . . . . . . . . . . . . . . . . . . . 3 25
‘ “ _ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ Hotel in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00
“ “ Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
‘ “ _ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 00
:: Meals in Hempstead . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . 25
“ “ Hempstead . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . 50
‘ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Sleeper, Waco to Austin. . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
J Transfers in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
‘ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ Auto, Waco to Groesbeck . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
‘ Auto, Groesbeck to Waco. . 1 . . . . . . . . . . . . . . . . . . . . . . . 2 50
57 35
_ $ 1,149 65
Less mileage credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149 65
$ 1,000 00


STATE REVENUE AGENT.
471
Traveling Expenses for Deputy State Revenue Agent, Sam A. Thomas. September 1, 1916,
to August 31, 1917.
Y-38, Appropriation $1,000.


Date. Purpose Expended. Amount. Total.
Sept. 5, 1916 Mileage book, No. 23409 . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 25 00 3 25 00
Sept. 29,. 1916 Railroad fare, Austin to San Antonio . . . . . . . . . . . . . . . . v 2 35
“ “ “ an Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ “ “ Austin to Houston . . . . . . . . . . . . . . . . . . . . 4 95
“ “ “ Houston to Humble . . . . . . . . . . . . . . . . . . 55
“ “ “ Houston to Groesbeck . . . . . . . . . . . . . . . . 5 05
“ “ “ Groesbeck to Houston . . . . . . . . . . . . . . . . 5 05
“ “ “ Houston to Galveston and return (Inter-
urban) . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ “ Houston to Nome . . . . . . . . . . . . . . . . . . . . 1 90
“ “ “ Grayburg to Houston . . . . . . . . . . . . . . . . . 2 10
“ “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
“ Hotel in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 25
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 75
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 25
“ “ Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 75
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 50
“ Sleeper. Houston to Austin (upper) . . . . . . . . . . . . . . . . . . 1 60
“ Meals in Humble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
“ Meals in Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Humble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Nome . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
“ “ Sour Lake . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Transfers in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ “ Oil Field . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ “ Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Oil Fields . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Houston . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . 25
“ Auto, Houston to Humble and return . . . . . . . . . . . . . . . 1 00
“ Auto, Sour Lake to Grayburg . . . . . . . . . . . . . . . . . . . . . . 50
102 15
Sept. 30, 1916 Mileage book, No. 23438 . . . . . . . . . . . . . . . . . . . . . . . . . . . -- 25 00
Oct. 23, 1916 Mileage book, No. 23889 . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
50 00
Oct. 31 , 1916 Railroad fare, Austin to Waco . . . . . . . . . . . . . . . . . . . . . . v 3 25
“ “ “ Waco to Groesbeck, via Corsicana . . . . . . 2 85
“ “ “ Groesbeck to Houston . . . . . . . . . . . . . . . . 5 05
“ “ “ Houston to Eagle Lake and return . . . . . . 3 80
“ “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
“ “ “ AustintoDallas(cash)................ 315
“ “ “ Dallas to Corsicana (Interurban) . . . . . . . 1 30
“ “ “ Corsicana to Groesbeck . . . . . . . . . . . . . . . 1 20
“ “ “ Groesbeck to Waco . . . . . . . . . . . . . . . . . . . 2 15
“ “ _ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ Hotel in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 48 75
“ Sleeper, Waco to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ Austin to Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Meals in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Groesbeck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Humble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Humble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Eagle Lake . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Oil Fields . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 60
“ “ Corsicana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
“ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Transfers in Oil Fields . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Oil Fields . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
“ “ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ Auto, Groesbeck to Kirk... ., . . . . . . . . . . . . . . . . . . . . . . . 3 00
:: Auto, Houston to Humble . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Ticket and program to Barnes’ show . . . . . . . . . . . . . . . . 85
' 105 55
Nov. 25I 1916 Railroad fare, Austin to Waco . . . . . . . . . . . . . . . . . . . . . . 3 25
I‘ “ “ Waco to Groesbeck . . . . . . . . . . . . . . . . . . . 2 10
- ‘ “ “ Groesbeck to Fort Worth . . . . . . . . . . . . . 3 50
472
STATE REVENUE AGENT.
Traveling Expenses for Deputy State Revenue Agent, Sam A. Thomas, September 1,1916,
to August 31, 1917.
Y-38, Appropriation $1,000—Continued.


Date. Purpose Expended. Amount. Total.
Nov. "25, 1916 Railroad fare, Fort Worth to Wichita Falls . . . . . . . . . . . 3 45
“ “ “ Wichita Falls to Fort Worth . . . . . . . . . . . 3 45
“ “ “ Fort Worth to Groesbeck . . . . . . . . . . . . . . 3 5O
“ “ _ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ Hotel 1n Waco . . . . . . . . . . . . . . . . . . . r . . . . . . . . . . . . . . . 3 75
“ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
“ “ Wichita Falls . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 75
“ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ Meals in Brernond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
“ “ nnis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ tram . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 05
“ “ Ennis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ Transfers in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 20
“ “ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ Auto, Groesbeck to Mart . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ Auto, Groesbeck to Waco . . . . . . . . . . . . . . . . . . . . . . . . . . 3 60
$ 61 45
Nov. 25, 1916 Mileage book, No. 24924 . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00 25 00
Dec. 18, 1916 Railroad fare, Austin to San Antonio . . . . . . . . . . . . . . . . 2 35
“ “ “ San Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ “ “ Austin to Waco . . . . . . . . . . ._ . . . . . . . . . . . 3 25
“ “ “ Waco to Groesbeck . . . . . . . . . . . . . . . . . . . 2 10
“ “ “ Groesbeck to Houston . . . . . . . . . . . . . . . . 5 05
“ “ “ Houston to Galveston (Interurban). . . . . 1 25
“ “ “ Galveston to Houston (Interurban) . . . . . 1 25
“ “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
“ Hotel in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 5O
“ “ Houston and Galveston 7th to 17th. . . . . . . . . 41 25
“ Meals in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Transfers in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ “ “ Galveston and Houston . . . . . . . . . . . . . . . . 3 00
“ “ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
78 05
Jan. 20, 1917 Railroad fare, Austin to Waco . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ aco to Corsicana . . . . . . . . . . . . . . . . . . . 1 65
“ “ “ Corsicana to Groesbeck . . . . . . . . . . . . . . . 1 20
“ “ “ Groesbeck to Waco . . . . . . . . . . . . . . . . . . . 2 10
“ “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
" “ “ Austin to Bartlett . . . . . . . . . . . . . . . . . . . . 1 55
“ “ “ Bartlett to Waco . . . . . . . . . . . . . . . . . . . . . 1 7O
“ “ “ Waco to Mart . . . . . . . . . . . . . . . . . . . . . . . 55
“ “ “ Groesbeck to Fort Worth . . . . . . . . . . . . . . 3 50
“ “ “ Fort Worth to Cleburne (interurban). . . 70
“ “ “ Cleburne to Fort Worth (interurban) . . . 70
“ “ “ Fort Worth to Dallas (interurban) . . . . . . 7O
“ “ “ Dallas to Groesbeck. . . . . . . . . . . . . . . . . . 2 85
“ “ “ Groesbeck to Waco . . . . . . . . . . . . . . . . . . . 2 10
“ “ “ Waco to Austin. . . . . . . . . . . . . . . . . . ._ . . . 3 25
“ Hotel in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
“ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 75
“ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 50
“ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 75
“ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 5O
“ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 75
“ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ Meals in Corsicana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
“ “ Bartlett . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Ennis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ Cleburne . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ “ Ennis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Transfers in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
“ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7O
“ “ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Auto, Waco to LeRoy and return . . . . . . . . . . . . . . . . . . . 3 00
“ Railroad fare, Austin to San Antonio . . . . . . . . . . . . . . . 2 35
“ “ " San Antonio to Austin . . . . . . . . . . . . . . . 2 35
“ “ “ Mart to Groesbeck . . . . . . . . . . . . . . . . . . 3 00


80 25
STATE REVENUE AGENT.
4'73
Traveling Expenses for Deputy State Revenue Agent, Sam A. Thomas, September 1, 1916,
to August '31, 1917. Y-38, Appropriation $1,000—Continued.


Date. Purpose Expended. Amount. Total.
Feb. 3, 1917 Mileage book, No. 26208 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00 $ 25i00
Feb. 19, 1917 Railroad fare, Austin to Groesbeck . . . . . . . . . . . . . . . . . . . 4 2O
“ “ “ Groesbeck to Dallas . . . . . . . . . . . . . . . . . . 2 85
“ “ “ Dallas to Terrell . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ “ Terrell to Wills Point . . . . . . . . . . . . . . . . . 45
“ “ “ Wills Point to Dallas . . . . . . . . . . . . . . . . . 1 45
“ “ “ Dallas to Ennis (interurban)?) . . . . . . . . . . . 80
“ “ “ EIlIllS to Corsicana (interur an) . . . . . . . . 50
“ “ “ Corsicana to Groesbeck. . . . . . . . . . . . . . . 1 20
“ Hotel in Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 50
“ “ Ennis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
“ Meals 1n Hearne . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Ennis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ Terrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ Corsicana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Transfers in Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ Auto, Groesbeck to Mart . . . . . . . . . . . . . . . . . . . . . . , . . . 3 00
“ “ Groesbeck to Mexia . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ Groes beck to Thornton . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ Groes beck to Wortham and Teague . . . . . . . . . . . . 8 00
“ “ Groesbeck to ‘Waco . . . . . . . . . . . . . . . . . . . . . . . . . . 2 10
“ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 75
‘ ———— 43 70
Feb. 28, 1917 Mileage book, No. 26805 . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00 25 00
Mar. 20, 1917 Railroad fare, Austin to San Antonio . . . . . . . . . . . . . . . . 2 35
“ “ “ an Antonio to Corpus Christi . . . . . . . . . 4 50
“ “ “ Corpus Christi to San Diego . . . . . . . . . . . 1 55
" “ “ San Diego to Corpus Christi . . . . . . . . . . . 1 55
“ “ “ Corpus Christi to San Antonio . . . . . . . . . 4 50
“ “ “ San Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ “ “ Groesbeck to Fort Worth . . . . . . . . . . . . . . 3 50
“ “ “ Fort Worth to Wichita Falls . . . . . . . . . . . 3 45
“ “ “ Wichita Falls to Fort Worth . . . . . . . . . . . 3 45
“ “ “ Fort Worth to Groesbeck . . . . . . . . . . . . . . 3 50
‘: “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
‘ Hotel in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 75
“ “ Corpus Christi . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 75
“ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 50
“ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 50
“ “ Wichita Falls . . . . . . . . . . . . . . . . . . . . . . . . . . . . _4 00
“ Meals in North Pleasanton . . . . . . . . . . . . . . . . . . . . . . . . 85
“ “ San Diego . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Corpus Christi . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Bartlett . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ art . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50
“ “ train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 10
“ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
:: Transfers in San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ “ Corpus Christi . . . . . . . . . . . . . . . . . . . . . . .. 1 OO
“ “ “ San Diego . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ “ “ Corpus Christi . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . .. 1 OO
“ “ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ Sleeper, Corpus Christi to San Antonio . . . . . . . . . . . . . . 2 00
“ Sleeper, Wichita Falls to Fort Worth . . . . . . . . . . . . . . . . 1 50
“ Auto, Austin to Mart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ Mart to Groesbeck . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
“ “ Groesbeck to Personville, Farrar and Donie. .. . . 10 00
“ Groesbeck to Waco . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
97 15
Mar- 29‘, 1917 Railroad fare, Austin to Houston . . . . . . . . . . . . . . . . . . . . $5 4 95
“ “ “ Houston to Galveston (interurban) . . . . . 1 25
“ “ “ Galveston to Houston (interurban) . . . . . 1 25
“ “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
“ Hotel in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 00
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 00
“ “ Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ Meals in Humble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Transfers in Humble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ alveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Auto, Houston to Humble and return . . . . . . . . . . . . . . . . 1


45,90
4'74
STATE REVENUE AGENT.
Traveling Expenses for Deputy State Revenue Agent, Sam A. Thomas, September 1, 1916,
to August 31, 1917.
Y-38, Appropriation $1,000—Continued.


Date. Purpose Expended. Amount. Total.
Mar. 31 , 1917 Mileage book, No. 26831 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00 $ 25 00
April 27 , 1917 Railroad fare, Austin to Mart . . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ Groesbeck to Houston . . . . . . . . . . . . . . . . 5 O5
“ “ “ Houston to Galveston (interurban). . . . . 1 25
“ “ “ Galveston to Houston (interurban). . . . . 1 25
“ “ “ Houston to Grayburg . . . . . . . . . . . . . . . . . 2 10
“ “ “ Sour Lake to Beaumont . . . . . . . . . . . . . . . 65
“ “ “ Houston to Groesbeck . . . . . . . . . . . . . . . . 5 05
“ Auto, Mart to Groesbeck . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ Beaumont to Sour Lake and Houston . . . . . . . . . . 2 '75
“ “ Groesbeck to Austin . . . . . . . . . . . . . . . . . . . . . . . . . 7 60
“ “ Austin to Thrall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 05
“ “ Thrall to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 05
“ Hotel in Mart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 75
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 25
“ “ Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ “ Sour Lake . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 25
“ “ Beaumont . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 00
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ Meals in Lynchburg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Hutto . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ Transfers in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 25
“ “ “ Galveston . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . 50
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Oil Fields . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
“ “ “ Beaumont . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . 75
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
' ‘ 91 30
April 24, 1917 Mileage book, No. 28202 . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00 25 00
May 20, 1917 Railroad fare, Groesbeck to Fort Worth . . . . . . . . . . . . . . 3 50
“ “ “ Fort Worth to Wichita Falls . . . . . . . . . . . 3 45
“ “ “ Wichita Falls to Electra . . . . . . . . . . . . . . . 8O
“ “ “ Electra to Fort Worth . . . . . . . . . . . . . . . . 4 25
“ “ “ Fort \Vorth to Groesbeck . . . . . . . . . . . . . . 3 50
“ “ “ Groesbeck to Waco . . . . . . . . . . . . . . . . . . . 2 10
“ “ “ Waco to West '(interurban) . . . . . . . . . . . . 45
“ “ “ West to Waco . . . . . . . . . . . . . . . . . . . . . . . . . 55
“ “ “ Waco to Austin . . . . . . . . . . . -. . . . . . . . . . . 3 25
“ “ “ Austin to San Antonio . . . . . . . . . . . . . . . . 2 35
“ “ “ San Antonio to Austin . . . . . . . . . . . . . . . . 2 35
“ Auto, Austin to Groesbeck . . . . . . . . . . . . . . . . . . . . . . . . . 7 60
“ Hotel in Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 75
“ “ Wichita Falls . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 25
“ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 5O
“ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . 3 75
“ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 25
“ Meals in Ennis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . > 50
“ Meals on train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 10
“ “ train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
“ Meals in Ennis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ West . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
“ Transfers in Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Wichita Falls . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
“ “ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ San Antonio.' . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
89 20
June 27 , 1917 Railroad fare, Austin to Groesbeck . . . . . . . . . . . . . . . . . . 4 15
- “ “ “ Groesbeck to Houston . . . . . . . . . . . . . . . . 5 00
“ “ “ Houston to Galveston and return (inter-
urban) . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
“ “ “ Houston to Groesbeck . . . . . . . . . . . . . . . . 5 05
“ “ “ Groesbeck to Houston. . .‘ . . . . . . . . . . . . . 5 O5
“ “ “ Houston to Beaumont . . . . . . . . . . . . . . . . 2 50
“ “ ‘_‘ Beaumont to Port Arthur and return
“ (interurban) . . . . . . . . . . . . . . . . . . . .. 1 00
“ “ “ Beaumont to Sour Lake . . . . . . . . . ._ . . . . . 65
“ “ “ Sour Lake to Houston . . . . . . . . . . . . . . . . 2 10
“ “ “ Houston to Austin . . . . . . . . . . . . . . . . . . . . 4 95
“ Auto, Houston to Goose Creek and return . . . .- . . . . . . . 2 50
“ “ Beaumont to Guffey and return . . . . . . . . . . . . . . . 2 50
“ “ Houston to Humble and return . . . . . . . . . . . . . . . 1 50
“ Hotel in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 38 50
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 00
STATE REVENUE AGENT.
475
Traveling Expenses for Deputy State Revenue Agent, Sam A. Thomas, September 1, 1916,
to August 31, 1917.
Y-38, Appropriation $1,000—Continued.

Date, Purpose Expended. Amount. Total.
June 27, 1917 Hotel in Beaumont . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 3 75
“ “ Beaumont . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 75
“ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12 00
“ Meals in Lynchburg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ; 65
“ “ Humble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 5O
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ Port Arthur . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ “ Sour Lake . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ Hearne . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ Transfers in Humble . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 00
“ “ “ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 3O
“ “ “ Port Arthur . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ “ Beaumont . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ “ Oil Fields . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
2 Ch ‘1;. “ _Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1
ec ing grips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
‘5 120 00
June 27, 1917 Mileage book . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 25 00 25 00
Aug. 4, 1917 Railroad fare, Austin to Waco . . . . . . . . . . . . . . . . . . . . . . S 3 25
‘ “ “ “ aco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ AustintoHouston.................. 495
“ “ “ Houston to Liberty and return.. . . . . . 2 5O
“ “ “ Houston to Groesbeck................ 5 05
“ “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ “ “ Austin to San Antonio and return . . . . . . 4 7O
“ Auto, ‘Waco to Groesbeck . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ “ ' Groesbeck to Mart . . . . . . . . . . . . . . . . . . . . . . . . .. 3 00
“ “ Groesbeck to Waco and return . . . . . . . . . . . . . . . . 9 50
“ “ Groesbeck to Waco . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ Hotel in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 29 25
“ “ San Antonio . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . 3 00
“ Meals in Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
“ “ art . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
“ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
“ “ Liberty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
“ “ Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '75
‘: Transfers in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
‘ “ “ San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . 75
88 25
Aug. 31 , 1917 Railroad fare, Austin to Houston . . . . . . . . . . . . . . . . . . . . 8 4 95
‘I “ “ Houston to Galveston (i'nterurban) . . . . . 2 00
‘ “ “ Houston to Groesbeck . . . . . . . . . . . . . . . . 5 05
‘ “ “ Waco to Austin . . . . . . . . . . . . . . . . . . . . . . 3 25
“ Auto, Groesbeck to Austin . . . . . . . . . . . . . . . . . . . . . . . . . 7 60
“ “ Austin to Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 25
“ Hotel in Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00
2 Meals in Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
“ “ ‘Hempstead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
“ “ aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ Transfers in Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ ‘ Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
35 25
. ' $ 1,263 20
Less mileage credits. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 264 0
3 998 70
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 30
8 1,000 00


47 6 STATE REVENUE AGENT.


Additional Expenses Incurred by Sam A. Thomas, Deputy State Revenue Agent, in Going to
and Via Groesbeck, His Home Town, on Various Business Trips.
Volulcher Date. Purpose Expended. Amount- Total-
0.
18435-6 Feb. 26, 1915 Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . .. $ 2 10
“ ‘ “ Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
. $ 4 10
12561 Nov. 29, 1915 Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2 10 2 10
19212 Dec.31,1915Railroadfare..........................3 325
“ . “ Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ “ Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
4 50
19212 Dec. 31, 1915 Railroad fare... . .. . . . .. . $ 2 10
“ “ Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
3 10
19212 Dec. 31, 1915Railroadfare..........................$ 415
“ “ Difference in fare . . . . . . . . . . . . . . . . . . . . . . . 2 80
“ “ Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
7 95
27828 Feb. 28, 1916 Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . .. $ 1 95 1 95
32831 Mar.29,1916Railroadfare..........................$ 185
“ “ 175
“ “ Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . 50
“ “ Railroad fare.. .. 1 95
“ “ Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . 4 20
“ “ Railroadfare.......................... 345
“ “ 600
20 20
37757 April 28, 1916 Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . $ - 2 10 _
“ “ Meals...................!. 60
2 70
44359 June 26, 1916 Auto . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 4 00
47652 July 31,1916Railroadfareu...............,_....... 1155
50572 Aug. 31, 1916 Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . 7 45
50572 Aug. 31, 1916 Railroad fare. . . . 11 50
34 50
3471 Sept. 29, 1916 Railroad fare. . . . . .. .. . . . .. . $ 12 60 12 60
7905 Oct. 30, 1916 Difference in fare . . . . . . . . . . . . . . . . . . . . . .. $ 12 7O
“ “ Showticketandprogram................ 85
“ “ Difference in fare . . . . . . . . . . . . . . . . . . . . . . . 1 75
15 30
11551 Nov.20,1916Railroadfare..........................8 365
“ “ Railroad fare. . . .. . 6 95
10 60
14336 Dec. 18, 1916 Railroad fare. . . . . 6 5 70 5 70
18573 Jan. 19, 1917 Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . .. $ 5 35
“ “ Railroadfare.......................... 490
“ “ Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . .. 2 45
. 12 70
26800 Mar. 20, 1917 Railroad fare. . . $ 5 85
32765 April 27, 1917 Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . .. 1 60
“ “ Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . 7 70
15 15
36646-8 May 29, 1917 Railroad fare. . . .. . . . .. ....~ . $ 5 2O
“ “ Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . 2 95
8 15
41242 June 27, 1917 Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . .. $ 4 40
“ “ Railroadfare.......................... 10 60
15 00
46122 July 31, 1917 Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . $ 17 95
“ “ Difference in fare . . . . . . . . . . . . . . . . . . . . . . . 8 10 _
. 26 05
48815-18 Aug. 31, 1917 Difference in fare . . . . . . . . . . . . . . . . . . . . . .. 3 7 70 7 70
Grand total of additional expenses. . . . . . . . . . . . . . $ ' 210 05

STATE1REVENUE.AGENT.
4P7?
Expenses State Revenue Agent E. B. House, September 1, 1914, to August 31, 1917.

Amount.
Purpose Expended.
Railroad fare. ., . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 835 70
Hotels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 558 05
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O 85
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 55
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 50
u_to . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98 00
Mileage books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 425 00
_ ' s 2,078 65
Mileage credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._. . . . . . . . . . . . . . . . 391 95
3 1 ,686 70
Mileage on hand, 3,935.

Expenses Deputy Revenue Agent Sam A. Thomas, September 1, 1914, to August 31, 1917.


Purpose Expended. Amount.
Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 783 50
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 826 35
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 6O
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 45
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113 50
Auto . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172 05
Mileage books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 350 00
Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 10
' $ 2,402 55
Mileage credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 414 15
$ 1 ,988 40
Mileage on hand, 195.
Telegraphing and Telephoning. Appropriation W-30.
Date. I Service. Amount.
Sept. 1, 1914 Sam Thomas to Mrs. Thomas, Teague . . . . . . . . . . . . . . . . . . . . . . . . $ 1 20
Sept. 1. 1914’Sam Thomas to Bartlett, Marlin . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Sept. 1 ,' 1914,House to County Clerk, San Saba . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 40
Sept. 17, 1914‘House to Evetts, Temple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Oct. 10, 1914 House to Johnson, San Saba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Jan. 11, 1915 House to McKay, Temple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Feb. 26, 1915 House to McK-ay, Temple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
Aug. 20, 1915.Thomas to House, San Saba . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . 81
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 6 22
Appropriation X-38.
Purpose Expended. Amount.
Porter hire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 22 00
Box rent . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Freight and hauling office furniture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 25
Copying list of liquor dealers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,; 61 25


4'7 8 STATE REVENUE AGENT.


Appropriation Y-33.
Purpose Expended. Amount.
Porter hire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‘ .24 00
Box rent . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . ..- . . . . . . . . . . . . . . . . . . . . . . . .-. 3 00
Subscription Fuel 011 Journal . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . . .' . . . . . . . . . . . 3 00
Freight on furniture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Certified copy United States revenue receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Certiﬁed copy Paul Waples’ wil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 50
Telephone Tolls—Appropriation X-40.
Date. ' Service. Amount.
Sept. 11 , 1915 House to Alex House, San Saba . . . . . . . . . . . . . . . . . . . . _. . . . . . . . . 0 60
Sept. 16, 1916;House to Johnson, San Saba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Sept. 17, 1915§House to San Saba . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . 80
Nov. 11 , 1915 House to Hugh Miller, San Saba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 ~
Mar. 22, 1916lHouse to Hugh Miller, San Saba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 .
Total.....' . . . . . .._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 2O
Telegraph Tolls—Appropriation X-40.
Date. Service. Amount.
Nov. 13, 1915 To Reagan, Groesbeck . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . .. 0 31
“ ' Laster, Tcague . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
“ Thomas, Teague . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
“ House, San Saba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
“ Thomas Teague . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
“ House, San Saba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
May 15, 1916 Thomas, Groesbeck . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 72
Appropriation Y-35.
Date. Purpose Expended. Amount.
Oct. 31, 1916 stenographer-fee, Milby Hotel, Houston (Thomas) . . . . . . . . . . . .'. 1 00
“ Stenographer fee, Milby Hotel, Houston (Thomas) . . . . . . . . . . . . . 50
Nov. 29, 1916 Brief case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 75
Dec. 30, 1916 Dictionary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 ()0
Feb. 15, 1917 Leather bag . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 50
Feb. 15, 1917 Presentation cards (House) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 ()0
Mar. 28. 1917 2 brass cuspidores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 30 75
Telephone Tolls—Appropriation Y-35.
Date. Service. Amount
Nov. 11 , 1916 2005 to House, San Saba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.60
“ House to Johnson, San Saba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' 60
Jan. 8, 1917 House to Thomas, Groesbeck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Feb. 9, 1917 Carruthers to Ray, Waxahachie . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 O5
“ Carruthers to Bell, Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 20
“ Ellis to Corgell, San Saba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ Miss Miles to Miss Hall, San Marcos . . . . . . . . . . . . . . . . . . . . . . . . .' 30
June 11 , 1917,Carruthers to House, San Saba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
6 30
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


STATE REVENUE AGENT. 47 9


Date. Purpose Expended. Amount.
Appropriation Y-36.
Aug. 31, 1917 Labor cleaning ﬂoor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 6 00
Appropriation X-43.
Feb. 1 , 1917 Office ﬁle and case—Tobin’s Book Store . . . . . . . . . . . . . . . . . . . . . . Si; 7 ()0
Appropriation Y-38.
Oct. 31 , 1916 Ticket and program, Barnes’ show . . . . . . . . . . . . . . . . . . . . . . . . . . . S 0 85
Stationery, Stamps and Telegraphing, September 1, 1914, to August 31, 1915.
, W-30 Appropriation 3300.
Date, Purpose Expended. Amount. Total.
Sept. 28, 1914 Postage. . . . . . . . . . . . . . . . . . . . . . . . . . . ' . . . . . . . . . . . . . . . .. 6 00
Oct. 10, 1914 Telephone toll, Johnson, San Saba . . . . . . . . . . . . . . . . . . . 1 00
Oct 30, 1914 Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
Nov 8, 1914 Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
Nov 1, 1914 Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 95
Dec 16, 1914 Telegraph tolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Jan 1, 1915 Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 53
Jan 11, 1915 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Jan 11, 1915 House to McKay, Temple.‘ . . . . . . . . . . . . . . . . . . . . . . . . . 55
Feb 26, 1915 House to McKay, Temple . . . . . . . . . . . . . . . . . . . . . . . . . . 41
Jan. 1, 1915 Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
Mar. 3, 1915 Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 19
April 1, 1915 Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 37
April 1, 1915 Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 66 '
May 6, 1915 Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 25
May 10, 1915 Brief of case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
June 4, 1915 Te.ephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Aug. 20, 1915 Telephone tolls, Thomas to House, San Saba . . . . . . . . . 81
Sept. 17, 1914 Telegram, House to Evetts, Temple . . . . . . . . . . . . . . . . . 25
Sept. 1 , 1914 Sam Thomas to Mrs. Thomas, Teague . . . . . . . . . . . . . . . 1 20
“ Sam Thomas to Bartlett, Marlin . . . . . . . . . . . . . . . . . . . . 60
“ House to County Clerk, San Saba . . . . . . . . . . . . . . . . . . . 1 40
July- 1, 1915 Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 38 92
“ Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
$ 119 93
_ The list below covers vouchers out under examination.
Sept 30, 1914 Voucher No. 2924—S. W . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Oct. 31, 1914 “ “ 647 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 00
Nov. 30, 1914 “ “ 9793 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 35
Nov. 30, 1914 “ “ 9812 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00
Dec. 31, 1914 “ “ 12817 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 40
Feb. 11 1915 “ “ 17121 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00
Feb. 11, 1915 “ “ 17122 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 05
Mar. 15, 1915 “ “ 20476 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 60
April 14, 1915 “ “ 24998 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
June 16, 1915 “ “ 30236 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00
Aug. 2, 1915 “ “ 34201 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 50
Aug. 17, 1915 “ “ 35426 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 60
Aug. 30, 1915 “ “ 36611 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 32
49 82
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130 25
3 300 00
Summary.
Amount.
Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. S 21 00
Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
Telephone tolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 97
Telegraph tolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . 59
Stationery . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 87
Brief case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 5O
. - ' $ 119 93
List of vouchers out . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 82
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130 25
$ 300 00


480
STATE REVENUE AGENT.
Stationery, Stamps and Telegraphing, September 1, 1915, to August 31, 1916.
X-40 Appropriation $250.


Date. Purpose Expended. Amount. Total.
Sept. 29, 1915 Telephoning at Houston, no receipt . . . . . . . . . . . . . . . . . . $ 1 25
“ Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
“ Box rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ Copying record—Federal Liquor, no receipt . . . . . . . . . . . 35 00
Oct. 23, 1915 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Sept. 11 , 1915 Telephone tolls, House to Alex House, San Saba . . . . . . 60
Sept. 16, 1915 Telephone tolls, House to Johnson, San Saba . . . . . . . . . 60
Sept. 17, 1915 Telephone tolls, House to House, San Saba . . . . . . . . . . . 80
Oct. 28, 1915 Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
Nov. 3, 1915 Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 37
Nov. 11, 1915 Telephone rent . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . 4 00
“ Telephone tolls, House to Hugh Mllls, San Saba . . . . . . 60
Nov. 13, 1915 Telegrams, Reagan, Groesbec . . . . . . . . . . . . . . . . . . . . . . 31
“ Telegrans, Laster, Teague . . . . . . . . . . . . . . . . . . . . . . . . . . 30
“ Telegrams, Thomas, Teague . . . . . . . . . . . . . . . . . . . . . . . . 32
“ Telegrams, House, San Saba . . . . . . . .' . . . . . . . . . . . . . . . . 65
“ Telegrams, Thomas, Teague . . . . . . . . . . . . . . . . . . . . . . . . 30
“ Telegrams, Fox . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 02
Nov. 29, 1915 Postage . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
“ Telephoning (no receipt . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Dec. 13, 1915 Telephone rent . . . . . . . . . . . . . . . . . . . . . g . . . . . . . . . . . . . . 4 00
“ Telegram, Trot, Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Jan. 3, 1916 Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
Jan. 5, 1916 Presentation cards, House and Thomas . . . . . . . . . . . . . . 6 00
Jan. 7, 1916 Telegram . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5
Jan. 12, 1916 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 0
Jan. 29, 1916 Subs’ription to Fuel Oil Journal . . . . . . . . . . . . . . . . . . . . . 3 00
Jan. 29, 1916 Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
Jan. 29, 1916 Telephoning (no receipt . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 25
“ Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 79
Feb. 9, 1916 Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 28
Feb. 10, 1916 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Mar. 1, 1916 Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
“ Box rent . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . 1 00
“ Te ep one intensiﬁer_(no receipt) . . . . . . . . . . . . . . . . . . . . 3 75
“ Te Pp oning (no receipt) . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
Mar. 9, 1916 Te ephone rent . . . . ..' . . . . . . .._ . . . . . . . . . . . . . . . . . . . . .. 4 00
M311 22, 1916 Te ep one, House to Hugh Mlller, San Saba . . . . . . . . . . 60
Mar. 28, 1916 Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
. “ Box rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Apl‘ll 10, 1916 Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76
May 1, 1916 Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 50
Apl‘ll 10, 1916 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . 4 00
May 1 , 1916 Telephoning, San Antonio and Houston (no recerpt). . . 1 15
Mar. 15, 1916 City directory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
May 15, 1916 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ Telegram, Thomas, Groesbeck . . . . . . . . . . . . . . . . . . . . . . 37
“ Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
June 9, 1916 Telegram, Thomas, Groesbeck . . . . . . . . . . . . . . . . . . . . . . 45
“ Teephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ Teephone tolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
June 26, 1916 Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 17
July 10, 1916 Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 72
July 27 , 1916 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Sept. 18, 1916 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 20
3 184_ 95
Vouchers Out Under Examination.
June 30, 1916 E. B. House . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5 00
July 31, 1916 E. B. House . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Aug. 31, 1916 E. B. House . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 50
Sept. 9, 1916 Western Union Telegraph Co . . . . . . . . . . . . . . . . . . . . . . . 62
Nov. 23, 1916 Tobin’s Book Store . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 15 43 27
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 21 78
$ 250 00


STATE REVENUE AGENT.
481
Summary.
Miscellaneous telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Box rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Copying Federal liquor record . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Te ephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Presentation cards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subscription Fuel Oil Journal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Telephone intensiﬁer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
City directory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Balance . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


Stamps, Stationery and Telephone, September 1, 1916, to August 31, 1917.
Y-35, Appropriation $250.


Date. Purpose Expended. Amount.
Sept. 18, 1916 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4 00
Oct. 5, 1916 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 50
“ Telephoning San Antonio (no receipt), House . . . . . . . . . . . . . . . . . . . . 1 25
“ Telephoning Houston (no receipt), House . . . . . . . . . . . . . . . . . . . . . . . 75
Oct. 14, 1916 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ Telephone tolls, House to Brown, San Saba . . . . . . . . . . . . . . . . . . . . . 60
Oct. 31 , 1916 Telephoning Houston (no receipt), Thomas . . . . . . . . . . . . . . . . . . . . . 2 00
“ Stenographer, Milby Hotel (no receipt), Thomas . . . . . . . . . . . . . . . . . 1 00
“ Telephoning,-Mayor, Eagle Lake (no receipt),_Thomas . . . . . . . . . . . 45
“ Telephoning Eagle Lake to tax collector, Columbus, Thomas . . . . . . 15
“ Telephoning, Eagle Lake to Wharton (no receipt), Thomas . . . . . . . 35
“ Telephoning in Houston (no receipt), Thomas . . . . . . . . . . . . . . . . . . . 2 35
“ Stenographer fee, Milby Hotel (no receipt), Thomas . . . . . . . . . . . . . . 50
“ Telegram (no receipt), Thomas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
NOV- 1 . 1916 Stamps (no receipt) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .° . . . . . . . . . . . . 5 00
Nov. 11, 1916 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ Telephoning to House, San Saba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
“ Telephoning, House to Thomas, Houston . . . . . . . . . . . . . . . . . . . . . . . 2 40
“ Telephoning, House to Johnson, San Saba . . . . . . . . . .' . . . . . . . . . . . . 60
“ Telephoning, House to Thomas, Houston . . . . . . . . . . . . . . . . . . . . . . . 1 20
“ Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 16
NOV. 29, 1916 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
I “ Brief case . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 75
D60- 11 1916 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
D60- 21 1916 Telegram, Thomas, Groesbeck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Dec- 30, 1916 Dictionary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00
Jan- 3 1917 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 00
“ Telephoning Houston and \Vaco (no receipt), House . . . . . . . . . . . . . . 2 00
Jan- 8, 1917 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Jan- 3, 1917 Telephoning, House to Thomas, Groesbeck . . . . . . . . . . . . . . . . . . . . . . 75
Jan- 19, 1917 Telegram, House, San Saba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Feb- 1 , 1917 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., . . . . . . . . .. 6 00
Feb- 9, 1917 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00
“ Telephoning, Carruthers to Ray, Waxahachie . . . . . . . . . . . . . . . . . . . 1 05
“ Telephoning, Carruthers to Bell, Dallas . . . . . . . . . . . . . . . . . . . . . . . . . l 20
" Telep honing, Ellis to Corgell, San Saba . . . . . . . . . . . . . . . . . . . . . . . . . l 00
“ Telephoning, Miss Miles to Miss Hall, San Marcos . . . . . . . . . . . . . . . 30
Feb 15. 1917 Leather bag . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 50
“ Presentation cards, House . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
Feb- 24 1917 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
Mar- 3, 1917 Telephone rent . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00‘
Mal‘ 12‘. 1917 Telegram, Secretary Oklahoma City . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
‘ Telegram, Thomas, Groesbeck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Mar- 28. 1917 2 cuspidores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 00
Mall 30, 191 Box rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Mai} 30 1917 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 50
April 9 1917 Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 85
ADQI 16. 1917 Telegram, Thomas, Groesbeck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
AP1‘1127, 1917 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
:: Stamps, Houston and Beaumont, Thomas . . . . . . . . . . . . . . . . . . . . . . 70
Telephoning, Houston and Beaumont, Thomas . . . . . . . . . . . . . . . . . . l 70
May 15, 1917 Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..' . . . . . . . . . . .. 2 60
“ Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 00
“ Telephone tolls, House to Hammond, Burnet . . . . . . . . . . . . . . . . . . . . 45
May- 29. 1917 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Telephoning, miscellaneous (no receipt) . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
482
STATE REVENUE AGENT.
Stamps, Stationery and Telephone, September 1, 1916, to August 21, 1917.
Y-35, Appropriation $25 0—Continucd.


Date. Purpose Expended. Amount.
June 11 , 1917 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ Telephoningi,I Carruthers to House, San Saba . . . . . . . . . . . . . . . . . . . . 80
“ Telegrams, ouse, San Saba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 21
June 27. 1917 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 50
July 5, 1917 Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 90
July 11 , 1917 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 25
Aug. 9, 1917 Telegrams, Milby Hotel, Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
“ Telegrams, Atkins, San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
“ Telegrams, Thomas, Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Aug. 14, 1917 Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Aug. 28. 1917 Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 40
Aug. 31, 1917 Stamps. ._ . . . . . . . . . . . . .; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
“ Telephoning for men while on the road . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
“ Letter ﬁles, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 60
Jan. 27. 1916 List attached under examination . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 58
252 10
Less error in voucher No. 4205 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
252 00
Less amount overdrawn. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
250 00
Summary.
Amount
Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 00
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7O 20
Miscellaneous telephone. ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 45
Stenographer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., . . . . . . . . . . . . . 8 77
Dictionary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
2 brief cases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 25
2 brass cuspidores . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 00
Presentation cards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . 3 00
Box rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 33
Letter ﬁles, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 60
252 10
Error in Voucher No. 4205 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
. 252 00
Less amount overdrawn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
250 00
September 1, 1916, to August 31, 1917. Y-36, Appropriation $100.
Date. Purpose Expended. Amount.
Sept. 10, 1917156 gal. No. 61_ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 5 20
Aug. 31 , 1917 V_ gal. ammonia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Jan. 1 , 1917 Balance on fan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 50
Aug. 31 . 1917 Water cooler and stand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 50
“ Varnish for furniture and ammonia for cleaning ﬂoor . . . . . . . . . . . . . 8 25
“ Labor for cleaning ﬂoor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . 6 00
“ Repairing chair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
8 33 95
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 05
$ 100 00


STATE INsrEoToR or MAsoNRY. 483
INVENTORY OF sTATE REVENUE AGENT’s OFFICE.
To Legislative Subcow-zmit'l-ee N0. 6.
GENTLEMEN: At your request I am herewith furnishing you an in-
ventory and probable Value of ofﬁce furniture and ﬁxtures in the State
Revenue Agent’s office:
1...;
of this department and some are not.
'QNOOOOI—‘l-JHH
i-is-lcol—wPl—lr-w-lwre-
office desks, probable value . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$100.00
old style ﬁling cases, probable Value . . . . . . . . . . . . . . . . . . . .. 25.00
old style steel ﬁling case . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 40.00
wardrobe, old style . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5.00
bookcase, old style . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5.500
sections wooden ﬁling cases . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50.00
oak writing table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20.00
chairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35.00
Oliver typewriter . . . . . . . . . . . . . . . . . . . . . . . . . I . . . . . . . . . . . 5.00
Rotary Neostyle machine . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5.00
Linoleum ﬂoor covering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 75.00
Post scale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2.00
buzz fan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.00
water cooler and stand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6.00
old couch . . . . . . .. . .I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.00
waste paper baskets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1.50
ink wells . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .60
metal cuspidors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.00
Jumbo letter ﬁles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3.00
Total estimated value . . . . . . . . . . . . . . . . . . . . . . . . . . ..$410.1.0
Respectfully submitted,
(Signed) E. B. HOUSE,
State Revenue Agent.

STATE INSPECTOR 0F MASONRY.
REPORT OF SUBCOMMITTEE No. 1.
We ﬁnd some of the State buildings going up under the supervision
We ﬁnd no reason for the
existence of this as a separate department, and recommend that it be
abolished and that the work be placed under the control of the Labor
Department, and that two assistants with salaries and qualiﬁcations as
now required for assistant masonry inspector be allowed that depart-
ment.
484 SUPERINTENDENT 0F PUBLIc BUILDINGS AND GROUNDS.
SUPEBINTENDENT OF PUBLIC BUILDINGS AND GROUNDS.
REPORT OF SUBGOMMITTEE No. 7.
Hon. Ed l-Vestbrook, Chairman, Senate Investigating Committee, and,
Hon. W. M. Fly, Chairman, Central Executive Committee of the
H onse : ,
The Hon. Charles L. Stowe having tendered his resignation to take
effect on November 1, 1917, and the Hon. Bruce W. Bryant having
been appointed Superintendent of Public Buildings and Grounds in
his place, your Committee thought it best to commence their labors by
inspecting said department and making a detailed audit thereof during
the incumbency of Capt. Joe Owens, who went into oﬁice January 19,
1915, and who died on November 1, 1916, and the Hon. C. L. Stowe,
who succeeded him and resigned on November 1,1917. _
The auditor’s report made to your Committee shows that Capt. Joe
Owens at the time of his death, November 15, 1916, was indebted to
the State in the sum .of $2,212.84. It is due his memory to state,
however, that there is deposited in the State National Bank. Austin,
Texas, to his credit the sum of $1,487.84. This matter with the con-
sent of the Governor has been turned over to~ the Attorney General’s
Department in order that the State’s interest may be protected.
After the death of Capt. Owens the Hon. C. L. Stowe, from Grayson
county, was appointed to ﬁll the vacancy and served until November 1,
1917'. The auditor’s report shows that he correctly accounted for the
moneys received during his incumbency of the office. It also shows
that though he commenced to receive money in November, 1916, he did
not make any payments into the Treasury until August 2, 1917.
It seems to have been the custom of both Capt. Owens and Capt.
Stowe to use money from what they call “junk” (being funds obtained
from the sale of discarded furniture, material and equipment of the
various departments) for the purchase of various things needed in their
ofﬁce without paying same into the Treasury and issuing voucher there-
for as required by law. Capt. Owens used $377.86 in this manner.
Bills are on ﬁle. however, showing the’various items for which this
money was expended in detail except $37.50 cash drawn by Capt. Owens.
Capt. Stowe used $1,911.95, $1,851.88 of which was used for the
purchase of fuel and for the payment of water and light, and bills are
now on ﬁle showing how this money was expended in detail with the
exception of some small bills aggregating $14.
NO INVENTORY OF STATE PROPERTY.
The law requires that the Superintendent of Public Buildings and
Grounds, after his election and qualiﬁcation, shall ﬁle with the Secre-
tary of State a true and correct inventory of all public personal prop-
city, and a like inventory of such property acquired by him during his
term of oﬂ‘ice, and deliver such property to his successor, taking his
SUPEEINTENDENT 0E PUBLIc BUILDINGS AND GEoUNDs. 485
receipt for the same. It seems from the investigation of your Com-
mittee that this law has not been complied with in this department
for some time, and that there is not now on ﬁle in said office any
inventory of the personal property belonging to the State and under
the supervision of the Superintendent of Public Buildings and Grounds.
RECOMMENDATION.
Your Committee has found also that certain personal property be-
longing to the State, of very little intrinsic value but possibly of great
historical value, has been removed from the Capitol buildings and
grounds, and in some cases disposed of without authority of law. We
think the law should be so amended as to compel the Superintendent
of Public Buildings and Grounds, when‘ he goes into office, to make
and ﬁle an inventory of all personal property belonging to the State
under his care, and to record said inventory in a well bound book -to
be kept in his office, and that when he disposes of any property be-
longing to the State said property shall be inventoried by him, and said
inventory shall be recorded in said book together with advertisements
‘for sale of same, the name and residence of the party to whom sold,
and the amount of money said property brought, and that his bondsmen ‘
shall be held responsible for any property that has been lost or disposed
of without authority of law.
Said report also shows certain lands in the city of Austin, which the
Superintendent of Public Buildings and Grounds has leased to certain
tenants. It is suggested by the auditor, and we approve the suggestion,
that a record be kept in‘ said ofﬁce, in which all leases, including adver-
tisements for bids and all papers connected therewith, shall be recorded,
and that an account shall be properly kept with each-tenant. showing
the amount due the State under said lease contracts at all times, and
that a detailed copy of each tenant’s dealings with the State shall be
shown by said record, which shall be open for inspection at all times.
There should also be kept in this ledger the various appropriation ac-
counts, crediting each fund with the amount appropriated for the ﬁscal
year and charging each fund with each approved bill payable out of
same, and the Comptroller’s warrant number shall be posted opposite
each bill and the balance remaining in said fund carried out in the
margin.
APPROPRIATION or $125,000 FOR REPAIRING THE CAPITOL.
Knowing that considerable criticism was indulged in by the Thirty—
ﬁfth Legislature and the public as to what became of the $125,000
appropriated by the Thirty—fourth Legislature for the repair of the
Capitol under the supervision of the Superintendent of Public Build-
ings and Grounds, your Committee made special investigation into this
matter.
In the ﬁrst place, we ﬁnd that the appropriation made by the Legis-
lature was very indeﬁnite. At the bottom of the appropriations made
486 SUPEEINTENDENT or PUBLIC BUILDINGS AND GROUNDS.
for the Superintendent of Public Buildings. and Grounds for the ﬁrst
year, $125,000 is appropriated for “repairs and repainting the Capitol
building.” We ﬁnd on ﬁle in the ofﬁce of the Superintendent of Public
Buildings and Grounds contracts for lighting, heating and plumbing
the Capitol building amounting to $115,920.64, duly executed by Capt.
J. A. Owens, approved by Atlee B. Ayres, architect, and W. R. Hen-
drickson, Inspector of. Masonry. W. B. Hendrickson, Inspector of Ma-
sonry, testiﬁed under oath before your Committee that the plans for
lighting, heating and plumbing of the Capitol building were prepared
by the architect, and bids were advertised for under said plans, and
that there were several bidders for the various items, and that con-
tracts were made with the lowest bidders '; that in his opinion the work
was well done and that the State received Value for the amount expended.
While the appropriation was made for repairing and repainting the
Capitol, yet there was no painting done at all 'on the Capitol, except
upon the iron fence around the Capitol grounds, for the reason that
they did not have suﬁcient funds. We ﬁnd in addition to the $125,000
appropriated by the Legislature, deﬁciency warrants were issued amount-
ing to $4,743.20, and that there now exists a deﬁciency of $87.69. In.
other words, there was expended for the repair of the Capitol building,
$129,830.89, of which amount $115,920.64 was expended under con-
tracts signed by J. A. Owens, approved by Atlee B. Ayres, architect,
and W. R. Hendrickson, Inspector of Masonry, and that $13,910.25
was expended without contract, though an itemized statement of said
expenditures was attached to the auditor’s report and made a part of
this report. This amount was expended in Various and sundry items,
from the sum of $2,987 .32 spent for rotary converts, pipes and ﬁttings,
to 57 cents spent for labor on the Capitol grounds. We ﬁnd that the
original contract for plumbing amounted to $28,202, and that sup’
plemental contracts were afterwards entered into amounting to $675,
$320 and $180, respectively, amounting in toto to $29,377.
The original contract for heating was $31,957, and supplemental
contracts were entered into for $3,355.52, $1,000 and $6,056, amount-
ing to $42,658.52.
The original contract for lighting was $22,181; extras allowed,
$414.62, making a total of $22,595.62.
The original contract for elevators was‘ $10,581.
The original contract for stairway at the power house was $504;
extra, $123, making a total of $627.
The original contract for repairs to power house was $4,230.
The original contract for oil tank was $800.
The original contract for engine at power house was $5,341.
In addition to the $800 shown above as contract price for oil tank,
beg to say that among the items of money spent without contract ap-
pears an item of $900 for an oil tank, and we are informed that it is
leaking badly at the present time and that it will be necessary to con-
struct a new one.
SUPERINTENDENT or PUBLIc BUILDINGS AND GnoUNDs. 48'?
STATE PARKS.
The management of the parks belonging to the State is placed under
the supervision of the Superintendent of Public Buildings and Grounds,
in connection with a'local board of commissioners appointed by the
Governor, which we think is quite proper.
We ﬁnd, however, that no economic system has been adopted by
which the appropriations made by the Legislature for the beautifying
and maintenance of these parks can be expended. It is the opinion of
your Committee that the Legislature should instruct the Superintendent
of Public Buildings and Grounds and the board of each respective park
to employ a competent landscape architect to make a plan or drawing
showing in perspective how said parks can be artiﬁcially improved and
beautiﬁed. When such a plan has been adopted by said commission
and approved by the Superintendent of Public Buildings and Grounds,
the original plan of said park should be ﬁled in the ofﬁce of the Super-
intendent of Public Buildings and Grounds, and blue prints should be
made thereof for the use of the commissioners, and said commissioners
and future commissioners should be required in the future to adhere
v to these plans and improve and beautify said parks in accordance with
said plans and drawings, and that the appropriations made by the
Legislature for the improvement of said parks shall be expended in
accordance with said plans and speciﬁcations. This would enable the
Legislature to make its appropriations for improving and beautifying
its parks extend over a period of years, at the same time working to
a deﬁnite end, so that the appropriation for any one year would not
appear excessive and would be economically expended.
According to certiﬁed copies of deeds and condemnation proceedings
obtained by the Committee from the county clerk of Harris county,
the State now owns something over 850 acres of land on which the
battle of San .Jacinto was fought, and which/ is supposed to include
the battle ground of San Jacinto. This known as San Jacinto Park,
and is certainly the most historic and sacred piece of ground in the
State, and in the opinion of your Committee it should be made one
of the most beautiful parks not only in the State of Texas but in the
United States. In the opinion of the writer it can be classed as one
of the most beautiful natural parks that he has ever seen, and if im-
proved in accordance with plans of a competent landscape architect it
could, with very little money, be made one of the most beautiful parks
in the world. We understand Mr. Kessler, an expert landscape archi-
tect, is now in Houston, and is employed by the city to prepare plans
for beautifying the city parks, and could for a nominal sum, we think,
be secured to prepare plans for San J acinto Park.
GONZALES PARK.
The commissioners of Gonzales Park, located at Gonzales. Texas,
inform us that they have adopted a plan prepared by Mr. Kessler, the
noted landscape architect, for the future improvement of said park, and
488 SUPERINTENDENT OF PUBLIC BUILDINGS AND GRoUNDs.
that these plans will be adhered to in the future improvement of said
park. They assure your Committee that the original drawing of this
plan will be forwarded to the Superintendent of Public Buildings and
Grounds to be ﬁled and kept in his office. Your. Committee are of the
opinion that, when said park is improved in accordance with said plan,
it will be one of the most beautiful in the State of Texas, and the
commissioners of this park are to be commended for the business way
in which they are conducting the improvement of Gonzales Park.
The title papers for this park have been'recorded in Gonzales county,
and are now on ﬁle with the Secretary of State.
FANN IN PARK. '
Fannin Park,‘ located in the town of Goliad, contains ten acres of
land, and the title papers have been recorded in Goliad county vand are
now ﬁled in the Secretary of State’s oﬁice. No plan has been adopted
for the improvement of this park, but your Committee are advised by
those interested that a plan will be adopted and improvements made in
accordance therewith.
KING’s PARK.
King’s Park, located at Refugio, Refugio county, consists of one
block of land, and your Committee has been unable to get any infor-
mation in regard to same, except that no title papers are on ﬁle in the
Secretary of State’s office.
WASHINGTON PARK.
Washington Park, located at the old town of Washington, in Wash-
ington county, contains ﬁfty acres of land upon'which the Capitol of
the Republic of Texas was located. The deeds to this property have '
been made and properly recorded in Washington county, but are not on
ﬁle in the Secretary of State’s office. A cottage for the’ keeper of said
park has been constructed, and this is all the improvement that has
been made. No plan for the future improvement of this park has
been adopted, but _ we are informed by Hon. S. W. D. Low, one of the
commissioners of said park, that a plan will be adopted and the park
will be improved in accordance with said plan. '
STATE CEMETERY.
It seems, by a joint resolution of the Legislature, approved February
13, 1854, that on December 2'7, 1851, at the time of the death of Gen-
eral Edward Burleson, a joint committee of- the two houses of the
Legislature then in session, selected Lot 5, Division B, of the city of
Austin, as a place to inter the remains of General Edward Burleson.
This property, at that time, belonged to Andrew J. Hamilton, and the
resolution authorized the Comptroller to purchase said lot from the
said Andrew J. Hamilton, and deed was executed by Andrew J. Ham-
ilton on the 5th day of August, 1854, conveying said lot to the State
SUPEEINTENDENT or PUBLIC BUILDINGS AND GEoUNDs. 489
of Texas for and in consideration of Blocks 152 and 158 of the city of '
Austin, and which were authorized to be exchanged to Andrew J. Ham-
ilton for said Lot 5, Division B, containing twenty-one acres of land.
The deed records of Travis county, however, disclose the fact that on
February 28, 1853, Andrew J. Hamilton had conveyed to Edward Bur-
leson, son of General Edward Burleson, said lot, and that deed was
duly ﬁled on March 12, 1853, and recorded in the deed records of
Travis county. From the best information we can get, it was the
intention of Edward Burleson to deed this property to the State, but
if he executed a deed to the State it has never been placed on record.
Your Committee has been unable to ascertain just what the intention
of the Legislature was in purchasing said cemetery outside of the fact
that it had been selected by a joint committee of the two houses as a
burial place for General Edward Burleson, who was largely instrumental
in securing the independence of Texas. The presumption is, that it
was the intention of the State to bury in said cemetery such of her citi-
zens as had performed great public service to the State, but this, how- '
ever, is only a presumption, and we can ﬁnd nothing in the legislative
Acts of the State that would throw any light on the subject. We ﬁnd
a special Act of the Legislature in 1864, appropriating money for the
removal of the remains of General Albert Sidney Johnston from New
Orleans for the purpose of interring them in the State Cemetery, also
an Act of 1895 giving permission for the interment of the remains of
Lieutenant Robert J. Lambert, and in 1899 anAct for the interment
of the remains of W. A. A. (Big Foot) Wallace, and one or two others,
which leads us to believe that it was the intention of the Legislature
that this cemetery was provided for the purpose of interring those who
had performed some great public‘service. From the best information
we have been able to obtain, such parties are buried in said cemetery
as are authorized to be buried there by the Superintendent of Public
Buildings and Grounds. The law authorizes the burial in said ceme-
tery of the inmates of the Confederate Woman’s Home, and it seems
to have been the custom that Confederates who died at the Confederate
Home are also buried in this cemetery. We believe the Legislature
should pass a law stating speciﬁcally who should be entitled to burial
in the State Cemetery, and not leave the matter solely to the judgment
of the Superintendent of Public Buildings and Grounds.
CARE OF CAPITOL AND GROUNDS.
We ﬁnd that the care of the Capitol Building and Grounds is of a
much greater magnitude than most people imagine, and requires the
constant labor of thirty-nine employes not including the keepers of the
various parks. We ﬁnd that the appropriation made by the Thirty-
ﬁfth Legislature for the salaries of employes of this department pro-
vides that the night watchman whose duty is entirely inside the Cap-
itol Building. shall receive $75 per month, while those who are outside
the Capitol Building and are exposed to the inclemencv of the weather
at all times receives $62.50 per month. We are unable to understand
490 SUPERINTENDENT 0E PUBLIC BUILDINGs AND GROUNDS.
why this difference was made, and presume it was simply an oversight
on the part of the Appropriation Committee, which leads us to sug-
gest as absolutely necessary that a committee be authorized by the Legis-
lature to prepare a budget to be submitted to the Legislature every two
years, after they have made a careful investigation as to the actual
needs of each and every department. '
DISCARDED OFFICE FURNITURE.
In our investigation of the ofﬁce of Superintendent of Public Build—
ings and Grounds we have discovered that there is a great deal. of fur-
niture stored in the Capitol under his charge, which has been discarded
by the various departments as unﬁt for use. In many instances this
furniture has been'discarded and placed in various parts of the Capitol
Building without the knowledge of the Superintendent of Public Build-
ings and Grounds, and no report made to him about this discarded
furniture. In many instances, it seems to your Committee, that the
furniture discarded is just as useful and serviceable to the departments
as the new furniture which they have purchased to replace it.
We believe that there should be some authority 'outside of the party
interested who should be able to pass on the needs of the various de—
partments for office furniture. From what we have seen furniture
must have been discarded because of its color or style rather than be-
cause it was not useful. We believe that if a budget commission was
authorized by the Legislature, who would have time and authority to
investigate such matters, this waste would be largely eliminated. But
in case the budget commission is not created, we think the Legislature
should enact a law to pass upon the needs of the various departments
by a commission composed of the Superintendent of Public Buildings
and Grounds, the Secretary of State and the State Treasurer. We also
recommend that all departments in the Capitol, when they discard fur-
niture, should be required to ﬁle with the Superintendent of Public
Buildings and Grounds an inventory, which shall be by him recorded
in a book to be kept for that purpose.
RECAPI'I‘ULATION OF SPECIAL RECOMMENDATIONS.
1.. The Superintendent of Public Buildings and Grounds, with the
approval of the Governor, should be authorized by law to contract with
the city of Austin for water and. light for the State institutions located
in the city of Austin.
2. The Superintendent of Public Buildings and Grounds should be
required by law, under appropriate penalty, to make an inventory of
all personal property belonging to the State, record the same in a well-
bound book to be kept in his oﬁice and take a receipt from his successor
for same.
3. That‘ the sale of all property belonging to the State shall also
be itemized and recorded in this book, so that it could be ascertained
at all times by inspection of said record just what personal property
belongs to the State, and under his control. That said book shall also
SUPEUINTENDENT or PUBLIC BUILDIN-es AND GROUNDS. 491
contain a record of all leases made by him on behalf of the State,
together with an account with each tenant.
4.. That the commissioners of the public parks of the State, who
have not already done so, should be required by law, before any more
appropriations are made for the maintenance of said parks, to have a
competent landscape architect prepare plans showing how said parks
are to be improved, and after said plans have been approved by said
commissioners they shall be forwarded to the Superintendent of Public
Buildings and Grounds for his approval, and when so approved shall
be ﬁled and kept in his office, and thereafter he shall require all money
expended on said parks to be expended under said plans.
5. We recommend that the Legislature pass a law stating speciﬁcally
who are entitled to burial in the State Cemetery.
6. We recommend that a commission be appointed to pass on the.
needs of the various departments in the Capitol Building in regard to
the furniture necessary, unless a budget commission is adopted for
making appropriations.
'7. We recommend that each department ﬁle with the Superintendent
of Public Buildings and Grounds an inventory of the property dis- -
carded by them, which shall be recorded by him.
. (Signed) E. R. BRYAN,
Chairman.
EUGENE DE Boeonx,
House Subcommittee N o. '7.
C. R. BUCHANAN.
. Chairman.
Senate Subcommittee No. 7.
AUDITOR’S REPORT.
Austin, Texas, November 10, 1917.
Hon. E. R. Bryan, Chairman, House Subcommittee N0. 7, and Hon.
I‘)
O’. R. Buchanan, Chairman, Senate Subcommittee N 0. 1.
GENTLEMEN: At your request I have made a detailed audit of the
office of Superintendent of Public Buildings and Grounds and submit
to you herewith report of same as follows, beginning with January 19,
‘1915, at the time Mr. J. A. Owens took over this office, and ending
with November 10, 1917, with Mr. B. W. Bryant, the present incum-
bent. ' -
Exhibit A of the following statements shows in detail the amounts
collected by Mr. J. A. Owens during his term in ofﬁce, less the amounts
remitted to the Treasurer, and miscellaneous payments made by him,
leaving the net amount due the State by said J. A. Owens, $2,212.84.
No interest has been added to this item.
Exhibit B consists of a detailed statement of expenditures made by
J. A. Owens and in support of Exhibit A.
Exhibit C is an itemized statement of expenditures made by J. A.
Owens out of what is known as the “Capitol Junk Fund.” This fund
consists of money derived from the sale of articles discarded by the
various departments in the Capitol, the‘ proceeds of which should be
492 SUPERINTENDENT on PUBLIC BUILDINGS AND GROUNDS.
turned into the Treasury to the credit of the particular appropriation
out of which these articles were bought; but it seems that it has long
been the custom in this oﬂice to use this fund as a petty cash account
for the payment of bills for which no speciﬁc appropriation has been
made.
Exhibit D is a detailed statement giving dates on which money was
received, disbursed and remitted to the Treasury. You will note that
Mr. Owens’ custom was to remit to the Treasury quarterly.
Exhibit E is a similar statement to Exhibit A, but covers the period
in office of Mr. C. L. Stowe.
Exhibit F is in support of Exhibit E.
Exhibit G is in support of Exhibit F.
Exhibit H is an itemized statement giving dates on which money
was received, disbursed and remitted to the Treasury by Chas. L.
Stowe, and. in this connection will call your attention to the fact that
while he entered office on November 1, 1916, and immediately began
the collection of moneys for the State, his ﬁrst remittance to the Treas-
ury was on August 2, 1917, nine months later.
Exhibits I, J, and K show amounts appropriated for the years end-
ing August 31, 1915, 1916 and 1917, also proportion of each appro—
priation expended during these years.
Exhibit L is a statement of money received by B. W. Bryant since
entering otlice on November 1, 1917. No remittance has as yet been
made to the Treasury.
Exhibit M is a statement of the amount now due the State by vari-
ous parties according to the terms of their leases aggregating $262.
In connection with the statement showing an amount of $2,212.84
due the State by J. A. Owens, will say that I am advised by the present
chief clerk that this office has a check for $51 given in payment of
rent but returned unpaid by the bank, and that failing in collection
of the same, Mr. Owens dispossessed the tenant according to the terms
of the lease, and in so doing gained for the State improvements then
and now on the property which are worth many times the amount of
the returned check, and, therefore, said J. A. Owens does not consider
himself liable for this $51. ' ’
SAND AND GRAVEL. LEASES.
I ﬁnd in this oﬂice a lease dated April 22,1911, and expiring'March
31, 1916, which leases or sells to E. V. Barrier the sand and gravel in
the Colorado river within the city limits of Austin for the ‘sum of
$2,329 per annum payable quarterly in advance. There is also a lease
dated December 3, 1913, and expiring March 31, 1916, leasing or sell-
ing the same privilege to M. U. Smith for the same rental per annum.
There is also a lease dated April 20, 1911, renting part of the
River Walk to Blanks & Barrier for a period of ﬁve‘ years from date at
a rental of $54 per annum, payable quarterly in advance. The above
mentioned leases appear to be in some manner related, but the ﬁrst
record appearing in the oﬂice is a payment of rent by M. U. Smith for
quarter ending March 31, 1914, at the same rate of $1,502.64: per
SUPEBINTENDENT OF PUBLIC BUILDINGs AND GBoUNDs. 493
annum, at which rate he continued to pay until the expiration of the
lease on March 31, 191.6, onwhich date a new lease was executed cover-
ing one year and calling for payment of $1,552.64 per annum, quar-
terly in advance. It would appear that some understanding had/been
had with the Superintendent of Public Buildings and Grounds relative
to these leases in which M. U. Smith had made an oral contract, but
there is nothing on record to show that any of the above leases were
ever cancelled.
EXPENDITURES OF MONEY.
I wish to say that I have checked in detail the itemized statements
on ﬁle in this office covering the expenditures of all money, and have
found same to be correct with the exception of a few statements miss-
ing from their ﬁles and which were located in the office of the Comp—
troller, and from an accounting‘ point of View found these accounts
correct except as herein mentioned.
I have furnished for your information Exhibits N, O, P and Q,
which deal with the expenditure of the appropriation for repairing and
repainting the Capitol as follows:
Exhibit N is a statement of the amount appropriated and expended.
Exhibit O is a detailed statement of amounts expended other than
by contract. Bills are on ﬁle in the office covering these payments.
Exhibit B shows discrepancy in Donley & White contract, and in
this connection will say that there is a letter. on ﬁle addressed to Donley
8rv White, signed by W. R. l-Iendrickson, Inspector of Masonry, and
Atlee B. Ayres, architect, instructing them to install some three thou-
sand feet of radiation for an agreed price of $1,000.
On Donley & White’s last statement there are two items, one of extra
radiation, $1,000, and one of 10,486 feet of radiation at 32 cents per
foot, or $3,355.52, and referring to the above mentioned letter for
authority. These amounts account for the discrepancy in their account.
Exhibit Q is a statement of discrepancy in contract of G. T. Ander-
son, but will say that a sworn statement is on ﬁle for this difference
of $123. - -
There was a payment made to J. O. Polhemus on September 30,
1915, of $913.78, marked “Oil Tanks at Power House, Contract, 8743 ;
Extra $170.78,” but I can ﬁnd no contract covering the work and I
have listed same under head of “Payments Made, No Contract.” There
is, however, a certiﬁed bill. on record in this office covering same.
All other contracts listed on Exhibit N have been paid in full, and
' statements are on file in this office covering payments which check out
with amounts recited in contract.
OVERHEAD EXPENSE.
The overhead expense in this department is normal, consisting of
Superintendent’s salary of $1,500 per annum, and what might be
termed ex-officio salary of the Superintendent, $500 per annum, and
salary of chief clerk, 81,500 per annum.
It is, of course, impossible to say without makinga personal investi- .
494 SUI-EEINTENDENT or PUBLIC‘ BUILDINGs AND GRoUNDs.
gation as to whether all of the various employes working around the
Capitol and the several parks belonging to the State are an absolute
necessity.
RECOMMENDATIONS.
I would suggest that in the future a ﬁle be kept in this office for
each particular lease, including therein advertisements for bids, copy
of lease and all other papers pertaining thereto, and that in order that
all leases shall be kept as a matter of record they should each be re-
corded with the county clerk of Travis county. . I
There should be kept a double entry ledger in which an account with
each tenant should. be opened, .and on which should be charged on the
ﬁrst of each month, quarter or year, as the case may be, the amount due
by him, and upon which he should receive credit for the amount paid,
so that a detailed copy of his dealings with the State could be at all
times open for inspection.
There should also be kept in this ledger the various appropriation
accounts crediting each fund with the amount appropriated for the
ﬁscal year and charging the fund with each approved bill payable out
of the same. The Comptroller’s Warrant number should be placed
opposite each bill and the balance remaining in the fund carried out
in the margin.
Yours very truly,


(Signed) GEo. KIDD, J 12., C. P. A.
Statement of Money Received by J. A. Owens from January 19, 1915, to November 15, 1916.
Exhibit A.
From. Amount. Total.
Predecessor . . . . . . . . Capitol junk fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 135 68
Sales. . . . . . . . . . . . . . Capitoljunkfund . . . . . . . . . . . . . . . . . . . . . . . . . . . . 989 95
Sales . . . . . . . . . . . . . . Educational Junk fund . . . . . . . . . . . . . . . . . . . . . . . . 53 95
Sales . . . . . . . . . . . . . . Comptroller junk fund . . . . . . . . . . . . . . . . . . . . . . . . 255 12
Sales . . . . . . . . . . . . . . Blind Institute ]unk_fund . . . . . . . . . . . . . . . . . . . . . . 286 14
Sales . . . . . . . . . . . . . . Health Department Junk fund . . . . . . . . . . . . . . . . . 2 50
Rents . . . . . . . . . . . . . Lula N inoly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
Rents . . . . . . . . . . . . . Marg Villery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 00
Rents . . . . . . . . . . . . . Vict. Villery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 00
Rents . . . . . . . . . . . . . Pressler & Ziller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 00
Lease . . . . . . . . . . . . . W. J. Rowell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
Lease . . . . . . . . . . . . . J. ls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 0
Lease . . . . . . . . . . . Mrs. R. J. Blanford . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
Lease . . . . . . . . . . . .. F. H. Jones . . . . . . . . . . . . . . . . . . . . . . . . . . . . .., . .. 51 00
Lease . . . . . . . . . . . . . Fred Sterling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88 00
Lease . . . . . . . . . . . . . Lone Star Ice Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 720 00
Lease . . . . . . . . . . . . . Nalle & Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 640 50
Lease . . . . . . . . . . . . . W. B. Walker & Sons . . . . . . . . . . . . . . . . . . . . . . . . . 700 00
Lease . . . . . . . . . . . . . Mrs. R. M. Skaggs. . . . . . . . . . . . . . . . . . . . . . . . . . . 21‘ 00
Lease . . . . . . . . . . . . . E. A. Alley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141 00
Lease . . . . . . . . . . . . . Hume Lumber Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
Lease . . . . . . . . . . . . . Lone Star Ice Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
Lease . . . . . . . . . . . . . W. H. Richardson & Co . . . . . . . . . . . . . . . . . . . . . . . 1 ,785 00
Lease . . . . . . . . . . . .. A. D. & S. Ry. Co . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2, 00
Lease . . . . . . . . . . . .. A.D &S.Rv Co . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,50 00
Lease . . . . . . . . . . . .. M. . Smit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 7 12
Lease . . . . . . . . . . . . . G. L. Riffe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
Lease . . . . . . . . . . . . . Wm. P. Carmichael & Co . . . . . . . . . . . . . . . . . . . . . 50 00
Lease . . . . . . . . . . . . . Travis County . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
$13,295 96
Amounts paid Treasurer (itemized statement ,
attached . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $10,130 55
Miscellaneous amounts paid (itemized statement
attached) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 952 57
11 ,083 12
Due State by J. A. Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,212 84


SUPERINTENDFNT or PU'sLrc BUILDINGS AND GnoUNDs
495
Statement of Amount Deposited in State Treasury by J. A. Owens.
Exhibit B.
Date Amount. Total.
April 28, 1915 Treasurer’s deposit warrant No. 2153 . . . . . . . . . . . . . . . . $ 1 ,619 91
July 20, 1915 “ “ “ 909 . . . . . . . . . . . . . . .. ,566 41
Oct. 2, 1915 “ “ “ 272 . . . . . . . . . . . . . . .. 1,459 00
Jan 3, 1916 “ “ “ 1039 . . . . . . . . . . . . . . .. 1,219 75
Mar 7, 1916 “ “ “ 1784 . . . . . . . . . . . . . . .. 1,521 91
May 1, 1916 “ “ “ 2321 . . . . . . . . . . . . . . .. 88 41
July 3, 1916 “ “ “ 2879 . . . . . . . . . . . . . . .. 1,091 00
Aug. 26, 1916 “ “ “ 3408 . . . . . . . . . . . . . . .. 771 16
$10,130 55
Statement of Miscellaneous Expenditures and Payments Made by J. A. Owens.
Amount. Total.
Out of Capitol junk fund (itemized statement attached). . . . . . . . . . . . . $ 377 86
Commissions paid for collecting “N inoly rent” . . . . . . . . . . . . . . . . . . . . . . 1 00
Commission paid Pressler & Ziller for collecting rent . . . . . . . . . . . . . . . . 6 00
June 29, 1916, Check to H. B. Terrell, Comptroller . . . . . . . . . . . . . . . . . 252 62
June 19, 1916, Check to Becker Lumber Co . . . . . . . ._ . . . . . . .. . . . . . . . . . 28 95
May 26, 1916, Check to State Treasurer account Blind Instltute . . . . . . 286 14 $ 952 57


NOTE—All payments to Treasurer and also payment to Comptroller
have ‘been veriﬁed.
Detail of Expenditures Made by J. A. Owens out of Capitol Junk Fund


9
Exhibit C.
Date. Purpose Expended. Amount.-
1915
Jan. 23 W. S. Parker, 1 day’s labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 50
April 3 Martin Towel and Supply Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
April W. H. Maule, ﬂower seed . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . 1 35
April 19 ice for Federation of Labor . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . . . . . . . . . . . . 10
April 22 Car fare securing prices, G._H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
A ri123 Shelly Blocker, 1 day cleaning house . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00‘
- ay 3 Jack Blocker, 3 days cleaning house . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
A ril 23 Jack Blocker, 2 days cleaning house . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
ay Stamps....._. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
May 11 Freight on boiler Comp . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 45
May 12 Pecans for squirrels . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
May 14 2 door fasteners for Mansion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
May 18 Cup grease and gas for P. L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 70
May 19 Martin Linen Supply Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
May 17 One-half pound tacks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 05
May 20 August Cockrell, 1 % day’s labor. . . . _. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 85
May 25 Telephone Co., telephone calls, Kerrville and San Antonio . . . . . . . . . . . . . . 1 25
May 29 Labor at power house . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 00
June 7 Telegram and postage, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
June 9 Pecans and peanuts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 25
June 11 Martin Towel and Supply Co., for May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
June 14 Frank Eckels, car fare, cemete _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
June 14 Baker & Lockwood Manufacturing Co., ﬂag and postage . . . . . . . . . . . . . . . 4 76
June 19 1 day’s labor at Mansion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 75
June 19 J. G. Parker, 9 days’ labor at Mansion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 75
June 19 H. H. Parker, 9 days’ labor at Mansion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 00
June 21 Awnings at Mansion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 80
June 21 2 jardiniers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
June 26 Pecans and peanuts for squirrels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
June 28 Two squirrels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . 1 50
June 30 Phillips & Everett, 4 awnings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 50
June 30 Postoﬁice, box rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
June 30 Fish feed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
June 30 M. K. & T. Ry., Freight, 1 barrel paint . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 83
Mar. 2 J. A. Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
April 27 J. A. Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
A ril 23 J. A. Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
ay J. A. Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
June 25 J. A. Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
496
SUPERINTENDENT or PUBLIC BUILDINGS ‘AND GROUNDS.
Exhibit C—Continued
Detail of Expenditures Made by J. A. Owens out of Capitol Junk Fund—Continued.

Date. Purpose Expended. Amount.
July 17 Paul Dana, s uirrel feed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '. . . . . . . . . . . . . $ 2 25
July 6 J. A. Owens, 010 pounds hay. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
July 19 Wells Fargo Express C0,, express on package to Houston . . . . . . . . . . . . . . . 60
July 20 Martin Towel and Supply Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . y 1 00
July 27 Stamps . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
July 31 Flowers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 25
Aug. 14 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Aug. 31 Telegram to Cuero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Sept. 4 W. A. Ten, repair flag . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . . . . . . . 25
Oct. 4 Postofﬁce, box rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Oct. 14 Fish feed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Oct. 26 Flowers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Mar. 19 J. A. Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
April 20 J. A. Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Aug. 19 J. A. Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Aug. 26 J. A. Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Sept. 29 J. A. Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Oct. 14 J. A. Owens, for stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Oct. 30 Car fare, State sewer . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Nov. 12 Martin Towel and Supply Co., two months . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Nov. 15 Two squirrels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Nov. 23 Dutch Cleaner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Nov. 26 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Dec. 1 Mouse traps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Delc5163 Washing, Lieutenant Governor's office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Jan. 12 2 Quanquart trees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Jan 26 Glycerin, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Jan. 31 1 squirr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Feb. 9 Stam s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 02
Feb. 19 Work at Cemetery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . > 1 00
Feb. 26 J. A. Owens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
Mar. 27 Parcel post . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _08 v
Mar. 28 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 02 "
April 29 Repair ﬂag . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
April 29 Salt for ﬁsh pond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
June 10 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 05
June 14 W. W. Dean & Sons, pecans for squirrels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
June 14 W. W. Dean & Son's, pecans for squirrels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
July 1 J. A. Owens, ﬁsh feed . . . . . ._ . . . . .> . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 25
July 19 Express, plans and speciﬁcations . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . 30
July 19 Rent of t(ypewriter._ . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
July 26 H. & T. . Ry., freight on wire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 32
July 26 H. & T. C. Ry., freight on wire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
July 31 General J aclkson, baling paper 3 months . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 90
Aug. 7 Austin Marble Works, 5 headstones for Cemetery . . . . . . . . . . . . . . . . . . . . . 30 00
Aug. 14 Caldwell & Miller, 25% ounds pecans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 80
Aug. 31 Hugh. Green, January Sv s Goodroads . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
Sept. 5 American Express Co, express, gaskets and matt . . . . . . . . . . . . . . . . . . . . . . 5 60
Sept. 7 Underwood Ty ewriter C0,, rent typewriter, September . . . . . . . . . . . . . . . . 3 00
Sept. 7 Gulf Reﬁning 0., Gas, San Jacinto park . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 84
Sept. 13 J. A..Owens, expenses to San Jacinto park . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
Sept. 12 Austin M. and G. Co., 3 headstones for Cemetery . . . . . . . . . . . . . . . . . . . . . 18 00
Sept. 13 Southwestern Tel. and Tel. Co., telephone call to Manor for Stelfox. . . . . 15
Sept. 13 C. M. Miller, cash for paste . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Sept. 28 Cash for soldering paste . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Sept. 30 Hugh Green, January Sv’s Good Roads Convention . . . . . . . . . . . . . . . . . . . . 3 00
Oct. 2 Paul Daura, ﬁsh feed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
Oct 16 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 05
Oct 16 Stam s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 05
Oct 23 Gilbert Stewart, balance salary, keeper Gonzales park . . . . . . . . . . . . . . . . . . 50
Oct 31 Postage, 2 br‘xes ﬂowers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Oct 31 A. K. Stewart, pecans: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Oct 31 Walter Bodling, climbing ﬂag pole . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Nov. 2 Postage, box flowers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Oct. 31 Hugh Green, Janitor service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
Nov. 3 Postage, box ﬂowers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 377 86


SUPEBINTENDENT or PUBLIo BUILDINGs AND GROUNDS.
49‘?
Detailed Statement of Receipts and Disbursements With Remittance to Treasurer
Designated by Asterisk..


Exhibit D.
Date Received. Disbursed.
1915
an. 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 135 68 . . . . . . . . . . ..
Jan 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
Jan 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00 . . . . . . . . . . . .
Jan 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50 50
Feb. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 25 . . . . . . . . . . . .
Feb. 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ' 1 50 . . . . . . . . . . . .
Mar. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 75 . . . . . . . . . . . .
Mar 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 700 00 . . . . . . . . . . . .
Mar 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 388 16 . . . . . . . . . . ..
Mar. 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00 1 00
Mar. 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00 . . . . . . . . . . . .
Mar. 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O 00 . . . . . . . . . . . .
Mar. 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Mar. 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 50 . . . . . . . . . . . .
April 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 91 50 . . . . . . . . . . ..
April 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 260 50 . . . . . . . . . . . .
April 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50
April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . 6 00 . . . . . . . . . . . .
April 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 25 1 35
April 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00 . . . . . . . . . . . .
April 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50 . . . . . . . . . . . .
April 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 10
April 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 00
April 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
April 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. *1,619 91
IA/p ‘i130 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 50 . . . . . . . . . . . .
ay 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 00 . . . . . . . . . . ..
May 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00
May 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 00 . . . . . . . . . . . .
May 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 25 . . . . . . . . . . . .
May 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00 5 00
May 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 45
May 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Mlay . e . - . . . e . - . . . . . . . - . . . . . - . . . - . e . i . - . o . . . . . o . e . o . . . - . - . . . . . e - - - - - 1
May 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 05
May 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00 3 70
May 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
May 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 85
May 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 25
May 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50 00 15 00
June 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 2.5 . . . . . . . . . . . .
June 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 44
June 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 25
June 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
June 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 86
June 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 700 00 . . . . . . . . . .:.
June 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 35 50
June 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 100 00 33 30
June 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 388 16 . . . . . . . . . . ..
June 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
June 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
June 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
June 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 33
July 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 75 . . . . . . . . . . . .
July 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00 . . . . . . . . . . . .
July 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.00
July 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255 00 . . . . . . . . . . . .
July 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 25
July 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 388 16 . . . . . . . . . . ..
July 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 60
July 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 00
July 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. *1.566 41
July 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 91 50 . . . . . . . . . . ..
July 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00 . . . . . . . . . . ..
July 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00 1 00
July 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 18 00 . . . . . . . . . . . .
July 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00 25
Aug. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 25 . . . . . . . . . . . .
Aug. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 530 00 . . . . . . . . . . . .
Aug. 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50 . . . . . . . . . . ..
Aug. 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 50 . . . . . . . . . . ..
Aug. 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Aug. 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
Aug. 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50 . . . . . . . . . . . .
Aug. 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00
Aug. 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
498
SUPERINTENDENT OF PUBLIC BUILDINGS AND GEoUNDs.
Detailed Statement of Receipts and Disbursements With Remittance to Treasurer
Designated by Asterisk—Continued.
Exhibit D—Continued.


Date. Received. Disbursed.
Sept 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 6.25 $ 25
Sept 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 700 00 . . . . . . . . . . . .
Sept 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00 . . . . . . . . . . . .
Sept 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 29 00 5 00
Oct 1 . . . . . . . . . . . . s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 25 . . . . . . . . . . . .
Oct 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. *1 459 00
Oct. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 50 25
Oct. 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 346 50 . . . . . . . . . . . .
Oct 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
Oct 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 00 . . . . . . . . . . . .
Oct 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4‘ 00 . . . . . . . . . . . .
Oct. 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00 . . . . . . . . . . . .
Oct. 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 388 16 . . . . . . . . . . . .
Oct. 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 25
Oct 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Nov 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00 . . . . . . . . . . . .
Nov 3 . . . . . . . . . . . . . . . . . . . . . . . . ./ . . . . . . . . . . . . . . . . . . . . . . . . . . 6.25 . . . . . . . . . . . .
Nov 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.50 . . . . . . . . . . . .
Nov. 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 00 . . . . . . . . . . . .
Nov. 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Nov. 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Nov. 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Nov. 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Nov. 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 90 . . . . . . . . . . . .
Nov. 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 00 . . . . . . . . . . . .
Dec. 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 25 25
Dec. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 50 50
Dec. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 700 00 . . . . . . . . . . . .
Dec. 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00 . . . . . . . . . . ..
Dec. 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 . . . . . . . . . . . .
Dec. 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00 . . . . . . . . . . ..
1916
Jan. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 50 50
Jan 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . *1 ,219 75
Jan 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261 25 . . . . . . . . . . . .
Jan 5.‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 388 16 . . . . . . . . . . ..
Jan 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . . . . . . . . . . . .
Jan 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Jan 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00 . . . . . . . . . . . .
Jan 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00 . . . . . . . . . . . .
Jan 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 5O . . . . . . . . . . . .
Jan 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Jan 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 00 . . . . . . . . . . . .
Jan 31 .° . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Feb. 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00 . . . . . . . . . . . .
Feb. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 25 . . . . . . . . . . . .
Feb. 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 02
Feb 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00 . . . . . . . . . . . .
Feb 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00
Feb 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50 . . . . . . . . . . . .
Feb 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00 3 00
Feb 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00 . . . . . . . . . . . .
Feb 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 700 00 . . . . . . . . . . . .
Mar. 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 . . . . . . . . . . . .
Mar 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., . . . . . . 22 00 . . . . . . . . . . . .
Mar 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00 . . . . . . . . . . . .
Mar. 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . *1 ,521 91
Mar. 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . . . . . . . . . . . .
Mar. 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 383 37 . . . . . . . . . . . .
Mar. 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 286 14 . . . . . . . . . . . .
Mar. 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 08
Mar. 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 02
Mar. 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 388 16 . . . . . . . . . . . .
April 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 25 . . . . . . . . . . . .
April 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255 00 . . . . . . . . . . . .
pril .8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00 . . . . . . . . . . . .
April 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 00 . . . . . . . . . . ..
April 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 00 . . . . . . . . . . . .
April 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 50 1 00
ay 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. *881 41
May 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 25 . . . . . . . . . . . .
May 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 700 00 . . . . . . . . . . . .
ay 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 286 14
June 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 05
June 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
June 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 28 95
June 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 50 . . . . . . . . . . . .

SUPnnINrnNDnNr OF PUBLIC BUILDINGS AND GnoUNDs.
499
\
Detailed Statement of Receipts and Disbursements With Remittance to Treasurer
Designated by Asterisk—Continued.
Exhibit D—Continued.
Date. Received. Disbursed.
June 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 100 00 . . . . . . . . . . . .
June 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 252 62
June 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290 00 . . . . . . . . . . . .
July 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00 25.
July 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. *1 091 00
July 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . . . . . . . . . . . .
July 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00 . . . . . . . . . . . .
July 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255 00 . . . . . . . . . . . .
July 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50 . . . . . . . . . . ..
July 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00 3 30
July 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 388 16 2 44
July 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 50 . . . . . . . . . . ..
July 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00 18 90
Aug. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 5O . . . . . . . . . . ..
Aug 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 00 30 00
Aug 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 80
Aug 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 00 . . . . . . . . . . . .
Aug. 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00 . . . . . . . . . . . .
Aug. 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00 . . . . . . . . . . . .
Aug. 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. *771 16 7
Aug. 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50 . . . . . . . . . . . .
Aug. 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 00
Sept. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00 . . . . . . . . . . . .
Sept. 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 60
Sept. 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 24 84
Sept. 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 00
Sept. 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 15
Sept. 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00 25
Sept. 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140 00 . . . . . . . . . . . .
Sept. 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Sept. 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 25 3 00 -
Oct 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 80
Oct 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 00 . . . . . . . . . . ..
Oct 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 00 6 00
Oct 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50 . . . . . . . . . . . .
Oct 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10
Oct 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00 . . . . . . . . . . . , .
Oct 20 . . . . ..t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9150 . . . . . . . . . . ..
Oct 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50
Oct 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 36
Nov. 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255 00 . . . . . . . . . . ..
Nov 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19
Nov 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19
Nov. 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00 . . . . . . . . . . . .
Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 13,295 96 $ 11,083 12'
Receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 13,295 96
Disbursements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11,083 12
L$ 2,212 84


500 SUPERINTENDENT or PUBLIC BUILDiNes AND GRoUNDs.


I
Statement of Money Received by C. L. Stowe from November 15, 1916, to October 31, 1917.
Exhibit E.
From. Amount. Total.
Sales . . . . . . . . . . . . . . . . . Capitol junk fund . . . . . . . . . . . . . . . . . . . . . . . . 3 1 .950 04
Sales . . . . . . . . . . . . . . . . . . Capitol Land Board . . . . . . . . . . . . . . . . . . . . . . 451 25
Rent . . . . . . . . . . . . . . . . . Pressler & Ziller . . . . . . . . . . . . . . . . . . . . . . . . . .1 165 00
Rent . . . . . . . . . . . . . . . . . . Villery & Nunoly . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Rent . . . . . . . . . . . . . . . . . . Vict. Villery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Lease . . . . . . . . . . . . . . . . . W. B. Bunting . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 00
Lease . . . . . . . . . . .' . . . . . . Walker Bros. Association . . . . . . . . . . . . . . . . . . 400 00
Lease . . . . . . . . . . . . . . . . . Fred Sterzing . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 00
Lease . . . . . . . . . . . . . . . . . Nalle & Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183 00
Lease . . . . . . . . . . . . . . . . . J. H. Wells . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
Lease . . . . . . . . . . . . . . . . . W. H. Richardson & Co . . . . . . . . . . . . . . . . . . . 1 ,020 00
Lease . . . . . . . . . . . . . . . . . M. U. Smith . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,401 32
Lease . . . . . . . . . . . . . . . . . City of Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,500 00
Lease. .a . . . . . . . . . . . . . .. I. & G. N. Ry. Co . . . . . . . . . . . . . . . . . . . . . . .. 1.250 00
Lease . . . . . . . . . . . . . . . . . Ed Musgrove . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 00
Lease . . . . . . . . . . . . . . . . . W. J. Rowell . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 50
Lease . . . . . . . . . . . . . . . . . Lone Star Ice Co . . . . . . . . . . . . . . . . . . . . . . . . . 480 00
Lease . . . . . . . . . . . . . . . . . Lone Star Ice Co . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
' Lease . . . . . . . . . . . . . . . . . E. A. Alley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 00
$10,156 11
Amounts paid Treasurer (itemized statement
attached) . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 8,069 82
Miscellaneous payments (itemized statement
attached) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,923 20
9,993 02
$ 163 09
Receipt B. W. Bryant, ‘successor . . . . . . . . . . . 3 199 99
Less items not appertaining to State . . . . . .. 36 90
$ 163 09
Statement of Amount Paid State Treasurer By C. L. Stowe.
Exhibit F.
Date. Amount.
Aug. 2, 1917 Treasurer’s.deposit warrant No. 3263 . . . . . . . . . . . . . . . . . . . . . . .. 3 25 00
Aug. 6, 1917 “ “ “ 3371 . . . . . . . . . . . . . . . . . . . . . . .. 5,918 57
Aug. 6. 1917 “ “ “ 3372 . . . . . . . . . . . . . . . . . . . . . . . . 451 25
Sept. 14, 1917 “ “ “ 222 . . . . . . . . . . . . . . . . . . . . . . . . 1,275 50
Oct. 8, 1917 “ “ “ 422 . . . . . . . . . . . . . . . . . . . . . . .. 116 50
Oct. 30, 1917 “ “ “ 541 . . . . . . . . . . . . . . . . . . . . . . . . 283 00
i a 8,069 82
Statement of Miscellaneous Expenditures and Payments Made by C. L. Stowe.
Amount.
Out of Capitol junk fund (itemized statement attached) . . . . . . . . . . . . . . . .; . . . . . . $ 1 ,911 95
Commission paid Pressler & Ziller for collecting rent . . . . . . .- . . . . . . . . . . . . . . . . . . 8 25
Out of Pressler & Ziller rent account, repairs and pipe . . . . . . . . . . . . . . . . . . . . . . . . ' 2 00
Out of Pressler & Ziller rent account, two faucets and key . . . . . . . . . . . . . . . . . . . . 1 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1,923 20


NOTE—All payments to the Treasurer have been veriﬁed.
SUPEEINTENDENT or PUBLIc BUILDINGs AND GRoUNDs.
501


Detail of Expenditures Made by C. L. Stowe of Capitol Junk Fund.
Exhibit G.
Date. To Whom Paid. Purpose Expended. ' Amount.
1916
Dec. 6 Martin Linen and Suppley Co . . . . . . . . Rent. .._ . . . . . . . . . . . . . . . . . . . . . . . 8 4 00
Dec. 6 Harvey Zier . . . . . . .. . . . . . . . . . . . . . . . . . Repairing ﬂag . . . . . . . . . . . . . . . . . . 75
Dec. 6 Underwood Typewriter Co . . . . . . . . . . . Rent typewriter . . . . . . . . . .- . . . . . . 3 00
Dec. 6 M. K. & T. Ry. Co . . . . . . . . . . . . . . . . . . Freight . . . . . . . . . . . . . . . . . . . . . . .. 5 08
Dec. 30 Jeff Johnson . . . . . . . . . . . . . . . . . . . . . . . . Postoflice box rent . . . . . . . . . . . . . . 1 50
Dlgci72l Haskell Smith . . . . . . . . . . . . . . . . . . . . . . . Pecans for squirrels . . . . . . . . . . . . . x 90
Jan. 2 Hugh Green . . . . . . . . . . . . . . . . . . . . . . . . Janitor service . . . . . . . . . . . . . . . . . 3 75
Jan. 6 Harvey Zier . . . . . . . . . . . . . . . . . . . . . . . . Repairing flag . . . . . . . . . . . . . . . . . . 75
.ian. 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000 Gladiola bulbs. ._ . . . . . . . . . . x 2 49
Jan. "15 Agent, H. & T. C. Ry. Co . . . . . . . . . . . . Freight on boiler chemicals . . . . . . x 10 18
Jan. 26 Underwood Typewriter Co . . . . . . . . . . . Rent of typewriter . . . . . . . . . . . . . . 7 90
Mar. 8 Wells Fargo Express Co . . . . . . . . . . . . . . Express, 2 packages . . . . . . . . . . . . . x 65
June 22 Jeff Johnson . . . . . . . . . . . . . . . . . . . . . . . . Postoflice box rent . . . . . . . . . . . . . . 1 50
June 22 Jeff Johnson . . . . . . . . . . . . . . . . . . . . . . . . Stamps . . . . . . . . . . . . . . . . .' . . . . . . . 10 00
Aug. 3 Agent, H. & T. C. By. Co . . . . . . . . . . . . Freight, boiler compound . . . . . . . . 7 62
Aug. 28 A. S. Anderson . . . . . . . . . . . . . . . . . . . . . . Hauling 7 cars fuel Oll. , . . . . . . . . . 177 62
Aug. 28 City Water, Light and Power Dept. . . . Rent, April to August, Inclusive. . 438 39
Aug. 28 Producers Reﬁning Co . . . . . . . . . . . . . . . 7 cars fuel oil . . . . . . . . . . . . . . . . .. 1 ,235 87
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 35 1,911 95


NOTE.——All the above items have been checked with the approved
bills with the exception of four items marked X and aggregating $14.22,
for which no bills can be found. '
Statement Showing Dates of Receipts and Disbursements of C. L. Stowe, With Payments
to Treasurer‘ Marked *.
Exhibit H.


Date. Receipts. Disburse-
ments.
1916
Nov. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 38816 . . . . . . . . . . ..
Nov. 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 00 . . . . . . . . . . . .
Nov. 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 12 . . . . . . . . . . . .
Nov. 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00 . . . . . . . . . . . .
Nov. 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00 . . . . . . . . . . . .
Nov. 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00 . . . . . . . . . . . .
Nov 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00 . . . . . . . . . . . .
Bee 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g . . . . . . . . . . . .
ec . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dec 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 3 12 83
Dec 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 00 . . . . . . . . . . ..
Dec 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 20 . . . . . . . . . . . .
Dec. 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 50 40
1917
gen. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
an . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Jan 6. .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00 75
Jan 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255 00 . . . . . . . . . . . .
Jan 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50 . . . . . . . . . . ..
Jan 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 49
Jan. 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00 . . . . . . . . . . . .
Jan. 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 18
Jan. 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74 97 . . . . . . . . . . ..
Jan. 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 451 25 . . . . . . . . . . . .
Jan. 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 90
Jan. 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00 . . . . . . . . . . . .
Feb. 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00 . . . . . . . . . . . .
Feb. 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 50 . . . . . . . . . . . .
Feb. 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 00 . . . . . . . . . . . .
Feb. 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 388 16 . . . . . . . . . . . .
Feb. 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 00 . . . . . . . . . . . .
Feb. 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 50 . . . . . . . . . . . .
Mar. 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
lﬁar. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . % . . . . . . . . . . . .
ar. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
April 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.750 00 . . . . . . . . . . . .
April 6 . . . . . . . . . . . . .1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450 00 . . . . . . . . . . . .
April 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255 00 . . . . . . . . . . . .
502
SUPERINTRNDENT OF PUBLIC BUILDINGS AND GROUNDS.
Statement Showing Dates of Receipts and Disbursements of C. L. Stowe, With Payments
' to Treasurer_Marked *—Continued.
Exhlblt
H—Conti nu ed


Date. Receipts. Disburse-
. mente.
1917
May 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 15 00 . . . . . . . . . . ..
ay 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v. . . . . . . . . . 211 00 . . ~ . . . . . . . . . .
May 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183 00 . . . . . . . . . . . .
June 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 00 . . . . . . . . . . . .
June 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 135 00 $ 9 75
June 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00 . . . . . . . . . . . .
June 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 50
June 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00 . . . . . . . . . . . .
July 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151 50 . . . . . . . . . . . .
July 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50 . . . . . . . . . . ..
July 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 500 00 . . . . . . . . . . ..
Jul 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . 255 00 . . . . . . . - . . . . .
July 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . . . . . . . . . . . .
July 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 175 00 . . . . . . . . . . . .
July 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00 . . . . . . . . . . . .
Aug. 2 . . . . . . . . . . - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . *25 00
Aug. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . 7 62
Aug. 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . *6,369 82
Aug. 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 00 . . . . . . . . . . . .
Aug. 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1.851 88
Sept. 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 530 00 . . . . . . . . . . . .
Sept. 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . . . . . . . . . . . .
Sept 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 255 00 . . . . . . . . . . ..
Sept 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 00 50
Sept 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ *1,275 50
Oct 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50 . . . . . . . . . . . .
Oct 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . . . . . . . . . . . .
Oct 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00 . . . . . . . . . . . .
Oct 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . *116 50
Oct 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . . . . . . . . . . . .
Oct 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 255 '00 . . . . . . . . . . . .
Oct 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 00 . . . . . . . . . . . .
Oct 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00 . . . . . . . . . . . .
Oct 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 00 *283 00
' 8 10,156 11 8 9,993 02
Nov 1, Receipt of B. W. Bryant . . . . . . . . . . . . . . . . . . . . . . . . . ., . . . . . . . . . . . . . 163 09
Total . . . . . . . . . . . . . . . . ..> . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 10,156 118 10,156 11
Statement of Appropriations and Expenditures for Year EndinglAugust 31, 1915.
Exhibit I.
Argro For. Amount. Expended. Balance.
31—W Superintendent . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,500 00 $ 1 ,500 00 . . . . . . . . . . . .
32—W Superintendent . . . . . . . . . . . . . . . . . . . . . . . . . 500 00 500 00 . . . . . . . . . . . .
33—W Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,200 00 1 ,200 00 . . . . . . . . . . . .
.34-W Engineer and Electrician . . . . . . . . . . . . . . . . 1 ,200 00 1 ,200 00 . . . . . . . . . . . .
35—W Assistant Engineer and Electrician . . . . . . . . 1 ,000 00 1 ,000 00 . . . . . . . . . . . .
36—W Seven watchmen . . . . . . . . . . . . . . . . . . . . . . , 5 ,460 00 5,460 00 . . . . . . . . . . . .
37—W Carpenter . . . . . . . . . . - . . . . . . . . . . . . . . . . . . . 1 ,000 00 1 ,000 00 . . . . . . . . . . . .
138—W Two ﬁremen . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,440 00 ,432 26 $ 7 74
39—W Two elevator operators . . . . . . . . . . . . . . . . . . 960 00 960 00 . . . . . . . . . . . .
40—W Painter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 , 100 00 1 , 100 00 . . . . . . . . . . . .
41-W Plasterer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800 00 800 00 . . . . . . . . . . . .
42-W Seven cleaners . . . . . . . . . . . . . . . . . . . . . . . .. 3,780 00 3,769 50 10 50
43—W Teamster . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600 00 600 00 . . . . . . . . . . . .
45—W Labor and material . . . . . . . . . . . . . . . . . . . . . 6,000 00 . . . . . . . . . . . . . . . . . . . . . . . .
45—W Labor and material . . . . . . . . . . . . . . . . . . . . . 500 00 6,452 35 47 65
46—W Water, light, fuel and contingencies . . . . . . . 13,500 00 . . . . . . . . . . . . . . . . . . . . . . . .
46—W Water, light, fuel, and contingencies . . . . . . ,500 00 16,021 36 T21 36
47—W Oil, waste and stationery . . . . . . . . . . . . . . . . 400 00 . . . . . . . . . . . . . . . . . . . . . . . .
47—W Oil, waste and stationery . . . . . . . . . . . . . . . . 250 00 637 06 12 94
48—W Feed for teams . . . . . . . . . . . . . . . . ._ . . . . . . . . 250 00 248 29 1 71
49-W Tools and equipment . . . . . . . . . . . . . . . . . . . . 200 00 184 95 15 05
50—W Improvement San Jacinto park . . . . . . . . . . . 10,000 00 9,992 28 7 '12
51—W Keeger San Jacinto Park . . . . . . . . . . . . . . . . 900 00 900 00 . . . . . . . . . . . .
52-W Fee for teams, San J acinto Park . . . . . . . . . 200 00 189 90 10 10
855-W Special appropriation San J acinto Park . . . 176 65 176 65 . . . . . . . . . . . .
Special a propriation San J acinto Park. . .. 250 00 250 00 . . . . . . . . . . . .
53—W Pipes an ﬁttings . . . . . . . . . . . . . . . . e . . . . . . 400 00 396 85 3 15
54—W Repair and repaint Capitol . . . . . . . . . . . . . . 1 ,500 00 1 ,497 60 40
744—W Improvement Fannin Battle Grounds . . . . . 10,000 00 4,769 39 5,230 61
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . 67,566 65 $ 62,238 44


TOverdrawn.
SUPEBINTENDFNT or PUBLIC BUILDINGS AND GROUNDS.
503
Statement of Appropriations and Expenditures for Year Ending August 31, 1916.
- Exhibit J.

Aggro For Amount. Expended. Balance.
0.
44—X Superintendent . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 ,500 00 3 1,500 00 . . . . . . . . . . . .
45—X Superintendent . . . . . . . . . . . . . . . . . . . . . . . . . 50 00 50 00 . . . . . . . . . . . .
46—X Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,200 00 1 ,200 00 . . . . . . . . . . . .
47—X Engineer and electrician . . . . . . . . . . . . . . . . . 1 ,200 00 1 ,200 00 . . . . . . . . . . . .
48-X Two assistants, engineer and electrician. . . 2,000 00 1 ,998 67 8 1 33
49—X Seven watchmen . . . . . . . . . . . . . . . . . . . . . . . . ,460 00 5,460 00 . . . . . . . . . . . .
50-X Carpenter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,000 00 1 ,000 00 . . . . . . . . . . . .
51—X Two ﬁremen . . . . . . . . . . . . .~ . . . . . . . . . . . . 1 ,440 00 1 ,440 00 . . . . . . . . . . . .
52—X Two elevator operators . . . . . . . . . . . . . . . . . . ,200 00 1 ,200 00 . . . . . . . . . . . .
53-X Painter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,100 00 1 , 100 00 . . . . . . . . . . . .
54—X Plasterer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800 00 800 00 . . . . . . . . . . . .
55-X Seven cleaners . . . . . . . . . . . . . . . . . . . . . . . .. 3,780 00 3,777 65 2 35
56—X Teamster . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 00 60 00 . . . . . . . . . . . .
57—X Labor and material . . . . . . . . . . . . . . . . . . . . . 6,000 00 5,985 83 14 17
58—X Water, light, fuel and contingencies . . . . . . . 12,000 00 12,090 56 *90 56
59—X Oil, waste and stationery . . . . . . . . . . . . . . . . 600 00 578 17 21 83
60—X Feed for teams . . . . . . . . . . . . . . . . . . . . . . . .. 250 00 226 83 23 17
61—X Tools and equipment . . . . . . . . . . . . . . . . . . . . 200 00 198 65 1 35
64—X Upkeep San Jacinto Park . . . . . . . . . . . . . . . . 9,000 00 9,027 06 *27 06
63—X Keeper San Jacinto Park . . . . . . . . . . . . . . . . 1 ,00 00 1,000 00 . . . . . . . . . . . .
72—X Repairing and repainting Capitol . . . . . . . . . 125,000 00
72—X Repairing and repainting Capitol . . . . . . . . . ,645 25 129,830 89 *87 69
72—X Repairing and repainting Capitol . . . . . . . . . 2,097 95
71—X Improvement Fannin Battle Grounds. . . . . 5,000 00 4,862 05 137 95
1188-X F lrst Capltol, Washlngton Park . . . . . . . . . . 10,000 00 9,996 66 34
léX Salary Mrs. R. J. Fisher . . . . . . . . . . . . . . . . . 480 00 480 00 . . . . . . . . . . . .
62-X Two night watchmen . . . . . . . . . . . . . . . . . . . 1 ,560 00 1 ,560 00 . . . . . . . . . . . .
65—X Trees and shrubbery . . . . . . . . . . . . . . . . . . . . 100 00 . . . . . . . . . . . . 100 00
66-X Moving machines. . . . .' . . . . . . . . . . . . . . . . . . 80 00 68 00 12 00
67—X Keeper Gonzales Park . . . . . . . . . . . . . . . . . . . 900 00 825 50 74 50
68-X Improvement Gonzales Park. . . ; . . . . . . . . . 5,700 00 5,696 68 3 32
69—X Public _Park at Refugio . . . . . . . . . . . . . . . . . . 50 00 500 00 . . . . . . . . . . . .
70—X Surveying and establishing old San Antonio
* road . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,000 00 4,998 86 1 14 .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 209,893 208 209,702 06


Statement of Appropriations and Expenditures for the Year Ending August 31, 1917.
Exhibit K.


Alplpro For Amount. Expended. Balance.
0.
~Y—39 Superintendent . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 ,500 00 S 1 ,500 00 . . . . . . . . . . . .
Y—40 Superintendent . . . . . . . . . . . . . . . . . . . . . . . . . 500 00 500 00 . . . . . . . . . . . .
Y—41 lerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,375 00 1 ,375 00 . . . . . . . . . . . .
Y—42 Engineer and Electrician . . . . . . . . . . . . . . . . 1 ,375 00 1 ,375 00 . . . . . . . . . . . .
Y—43 Two asslstants, engineer and electrician. . . 2,000 00 2,000 00 . . . . . . . . . . . .
Y-44 Seven watchmen . . . . . . . . . . . . . . . . . . . . . . . 5,950 00 5,950 00 . . . . . . . . . . . .
Y-45 Carpenter . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,116 66 1,116 66 . . . . . . . . . . . .
Y-46 Two ﬁremen . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,440 00 1 ,440 00 . . . . . . . . . . . .
Y—47 Two elevator operators . . . . . . . . . . . . . . . . . . 1 ,200 00 1 ,200 00 . . . . . . . . . . . .
Y—48 Palnter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,100 00 1 , 100 00 . . . . . . . . . . . .
Y—49 Plasterer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800 00 80 00 . . . . . . . . . . . .
Y—50 Seven cleaners . . . . . . . . . . . . . . . . . . . . . . . . . 3,780 00 3,780 00 . . . . . . . . . . . .
Y—51 Teamster . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600 00 60 00 . . . . . . . . . . . .
Y—52 Labor and material, Capitol grounds . . . . .. 6,000 00 5,999 48 $ 0 52
Y-53 Water, light, fuel and contingencies . . . . . . . 12,070 00 12,064 53 5 47
Y—54 Oll, waste and stationery . . . . . . . . . . . . . . . . 600 00 600 00 . . . . . . . . . . . .
Y—55 Feed for teams . . . . . . . . . . . . . . . . . . . . . . . . . 250 00 231 35 18 65
Y—56 Tools and implements . . . . . . . . . . . . . . . . . . . 200 00 200 00 . . . . . . . . . . . .
Y-57 Two_ night watchmen . . . . . . . . . . . . . . . . . . . 1 ,700 00 1 ,700 00 . . . . . . . . . . . .
Y-58 Addition and repairs keeper’s cottage. . . . . 1 ,000 00 1 ,000 00 . . . . . . . . . . . .
Y-5\9 Keeper San Jacinto Park . . . . . . . . . . . . . . . . 2,000 00 ,992 40 7 60
Y-59 Feed _for teams . . . . . . . . . . . . . . . . . . . . . . . . . 200 00 180 45 19 55
Y—59 Repair and upkeep roads and culverts. . . . . 500 00 478 49 21 51
Y—59 Repair and upkeep dam across lake . . . . . . . 200 00 210 78 *10 78
Y-59 Sanltary closet and equipment . . . . . . . . . . . 200 00 227 81 *27 81
Y—59 Benches, tables, children’s equipment. . . . . 100 00 100 02 * 02
Y—59 Construction and repair walks old park. . . 200 00 200 05 * 05
Y—59 Labor for upkeep of park . . . . . . . . . . . . . . . . 1,000 00 949 28 5O 72
*Overdrawn .
504
SUPEnIN'rENDn-NT or PUBLIC BUILDINGS AND GRoUNDs.
Statement of Appropriations and Expenditures for the Year Ending August 31, 1917—
Exhibit K—Continued


Appro. For _ Amount. Expended. Balance.
Y—59 Filling low places in park . . . . . . . . . . . . . . . . $ 250 00 $ 267 51 $ *17 51
Y—59 Cleaning and leveling addition Park Grove 250 00 277 51 *27 51
Y—59 Bridges across Santa Anna Bayou . . . . . . . . 500 00 500 00
Y—60 Trees and shrubbery . . . . . . . . . . . . . . . . . . . . 100 0 93 70 6
Y~61 Paving Eleventh street, Austin Texas. . . . . 14,000 00 11 , 177 68 2,822 32
Y-940 Paving alley temporary Capito grounds... 633 624 67 8
Y-62 Improving, etc., Gonzales Park . . . . . . . . . . . 900 00 900 00 . . . . . . . . . . . .
Y-63 House for keeper . . . . . . . . . . . . . . . . . . . . . . . 2,500 00 2,500 00 . . . . . . . . . . . .
Y-64 Fencing, etc., Refugio Park‘ . . . . . . . . . . . . . . . '500 50 00 . . . . . . . . . . . .
Y—65 Salary Mrs. R. Fisher . . . . . . . . . . . . . . . . . . . 480 00 480 00 . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 69,069 66 $ 66,192 37
*Overdrawn
Statement of Receipts and Disbursements of B. W. Bryant.
Exhibit L.
Date. Amount.
1917
Nov. 1 Received from ‘predecessor . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . $ 163 09
Nov. 1 From rent, E. . Alley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Nov. 1 From sale of junk to J. R. Ussery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
Balance B. W. Bryant should have on hand . . . . . .' . . . . . . . . . . . . . . . $ 218 09


' Statement of Accounts Due State in Past Due Rents as Per Records in the Oﬂice o'f Super-
intendent of Public Buildings and Grounds.


Exhibit M.
By From To Amount.
J. H. Wells . . . . . . . . . . . . . . .... . . . . . . . . . . . . . . . .. July 7, 1917 Dec. 1, 1917 $ 00
Fred Sterzing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Oct. 1, 1917 Jan. 1, 1918 11 00
Nalle & Co . . . . . . . . . . . . . . . . . . . . . ..- . . . . . . . . . .. July 1, 1917 Jan. 1, 1918 183 00
E. A. Alley. . . . .- . . . . . . . . . . . . . . . . . . . . ..' . . . . . . . June 1 , 1917 Dec. 1, 1917 37 00
M. Villery and L. Ninoly . . . . . . . . . . . . . . . . . . . . . . July 1 , 1917 Jan. 1, 1917 2 00
G L. Rippe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Jan. 5, 1917 Jan. 15, 1918 20 00
I & G. N. R. R . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sept. 18, 1915 Sept. 18, 1918 3 00
$ 262 00

Statement of Expenditures of Appropriation for Repairing and Repainting
Exhibit N.
Original appropriation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1
Deﬁciency appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deﬁciency appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amounts paid contractors:—

the Capitol.
25,000 00
. 2,645 25
2,097 95

s 129,743 El?)
Donley & White, plumbing contract . . . . . . . . . . . . . . . . . . . . . . . . $ 29,377 50
Donley 8c White, heating contract . . . . . . . . . . . . . . . . . . . . . . . . . . 42,368 52
\Vright Bros, lighting contract . . . . . . . . . . . . . . . . . . . . . . . . . . . 22, 181 00
Wright Bros., extra (lighting) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 414 62
Otis Elevator Co., elevator contract . . . . . . . . . . . . . . . . . . . . . . . . 10,581 00
G. T. Anderson, stairway . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 627 00
Trinity Construction Co., repair and remodeling power house. . 4,230 00
Trinity Construction Co., erection oil tank . . . . . . . . . . . . . . . . . . 800 00
Amount paid; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 110,579 64
N 0 contract (itemized statement attached) . . . . . . . . . . . . . . . . . . 19,251 25
Excess of disbursements over appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . 3
s 129,830 89
87 ‘so
SUPERINTENDENT OF PUBLIC: BUILDINGS AND GROUNDS_
505
\
Statement of Monthly Expenditures Out of Appropriation for Repairing and Repainting Capitol
For Which There Are No Contracts to Cover.


Exhibit 0.
Date. To Whom Paid. Purpose Expended. Amount.
1915 ' .
Sept. 2 Steiner & Kalkhoff . . . . . . . . Labor and material for roof . . . . . . . . . . . . . . . . 8 93 50
Sept. 2 The Walter Tips Co . . . . . . . Rotary convertes $1,735.00, 300 feet one-half
inch hose 8562.50, pipes, fittings, valves,
boilers, ﬂues, etc . . . . . . . . . . . . . . . . . . . . . 2,987 32
Sept 4 The ‘Walter Tips Co. . . . . . . 20 pounds sheet packing . . . . . . . . . . . . . . . . . . . 15 00
Sept 9 Calcasieu Lumber Co . . . . . . Lumber . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . 5 39
Sept 10 M. Bailey . . . . . . . . . . . . . . . . 5 days’ labor Capitol power house . . . . . . . . . . 10 00
Sept 10 B. F. Smith . . . . . . . . . . . . . . 5 days’ labor Capitol power house . . . . . . . . . . 10 00
Sept 13 Hugh Taft . . . . . . . . . . . . . . . 10 days’ labor Capitol power house . . . . . . . . . 20 00
Sept 13 American Express Co . . . . 1 thermos and express on same . . . . . . . . . . . . . 4 16
Sept 15 W. H. Maytum . . . . . . . . . . . 4% days’ labor, Capitol roof . . . . . . . . . . . . . . . 18 70
Sept 15 J. A. Porter . . . . . . . . . . . . . . 4% days’ labor, Capitol roof . . . . . . . . . . . . . . . 18 70
Sept 18 H. Bryant. . ._ . . . . . . . . . . . . 7 days, 2 hours’ labor . . . . . . . . . . . . . . . . . . . . . 10 88
Sept. 18 Morrison Williams. . . . . . . . 7% days, 2 hours’ labor . . . . . . . . . . . . . . . . . . . 11 63
Sept. 18 E F. Shaw . . . . . . . . . . . . . . . 7 days, 1 hour’s labor . . . . . . . . . . . . . . . . . . . . . 10 69
Sept. 18 R. J. Garner . . . . . . . . . . . . . 6 days, 6 hours’ labor . . . . . . . . . . . . . . . . . . . . . 10 14
Sept. 18 Chas. Newton . . . . . . . . . . . . 7 days, 2 hours’ labor . . . . . . . . . . . . . . . . . . . . . 10 88
Sept. 18 Walter Shooley . . . . . . . . . . . 7 days, 2 hours’ labor . . . . . . . . . . . . . . . . . . . . . 10 88
Sept. 18 Peden Iron and Steel Co. . . 4—025 pound Federal cement . . . . . . . . . . . . . . . . 10 49
Sept. 18 W. H. Richardson & Co. . . Pipes, ells, bushingmpples, etc . . . . . . . . . . . . . 324 83
Sept. 20 W. H. Richardson & Co. . . Gates, valve and nipples . . . . . . . . . . . . . . . . . . 70
Sept. 20 E. F. Shaw . . . . . . . . . . . . . . . 3 hours’ labor, Capitol fence . . . . . . . . . . . . . . . 57
Sept. 22 Chas. Newton . . . . . . . . . . . . 3 hours’ labor, Capitol fence . . . . . . . . . . . . . . . 57
Sept. 23 Peden Iron and Steel Co.. . 4—25 pound Federal cement . . . . . . . . . . . . . . . . 9 00
Sept. 24 Morrison Williams . . . . . . . . 5 hours’_labor . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . 95
Sept. 24 Hooper Manufacturing Co. Regulating valve and feed pipe . . . . . . . . . . . . . 5 50
Sept. 2 C. D. Weaver . . . . . . . . . . . . 5% days’ abor as carpenter . . . . . . . . . . . . . . . 22 00
Sept. 25 R. E. Martin . . . . . ; . . . . . . . 3 days, 5 hours’ labor . . . . . . . . . . . . . . . . . . . . . 5 45
Sept. 25 A. E. Bell . . . . . . . . . . . . . . . . 6 days, 5 hours’_pa1nter . . . . . . . . . . . . . . . . . . . 25 65
Sept. 28 J. O. Polhemus . . . . . . . . . .. Oil tanks Capltol power house, contract
743.00, extra 170.78 . . . . . . . . . . . . . . . . . . 913 78
Sept 30 Frank Hierman & Bro. . . . . 218 pounds sheet iron, bands, labor, etc. . . . . 22 36,
Oct 2 W. H. Maytum . . . . . . . . . . . 12 days, 2% hours as painter, roof . . . . . . . . . . 51 30
Oct. 2 J. A. Porter . . . . . . . . . . . . . . 12 days, 2% hours as painter roof . . . . . . . . . . 51 30
Oct 2 Walter Schooley - . - - - - . . . . 9 days, 2 hours, Capltol fence . . . . . . . . . . . . . . 13 88
Oct. 2 A. Davis . . . . . . . . . . . . . . . . . 9 % days, 2 hours, Capitol fence . . . . . . . . . . . . 14 63
Oct. 2 H. Bryant . . . . . . . . . . . . . . . 9 % days, 2 hours, Capitol fence . . . . . . . . . . . . 14 63
OCt- 2 C- M- Bryant . . . . . . . . . . . . 9% days, 2 hours, _Capitol fence . . . . . . . . . . . . 14 63
Oct. 2 Jno. O. Brine . . . . . . . . . . . . . 7 days, 5 hours, painter Capitol fence . . . . . . . 28 95
Oct. 2 A. E. Bell . . . . . . . . . . . . . . . . 5 days, 5 hours, painter Capitol fence . . . . . . . 19 00
Oct. 2 Frank Hawthorne . . . . . . . . . 5 days’ labor on Capitol fence . . . . . . . . . . . . . . 7 50
Oct. 2 M. M. McClendon . . . . . . . . 5 days’ labor on Capitol fence . . . . . . . . . . . . . . 7 50
Oct. 2 J. W. Weaver . . . . . . . . . . . . 5 days’ labor on Capitol fence . . . . . . . . . . . . . . 7 50
Oct. 2 J. E. Newman . . . . . . . . . . . . 32 hours’ work as boilermaker . . . . . . . . . . . . . 24 00
Oct. 2 Joe Gans . . . . . . . . . . . . . . . . . 28 hours’ work as boilermaker’s helper . . . . . . 14 00
Oct. 2 J. O. Buaas & Sons . . . . . . . . 350 pounds roof cement, 6 days’ labor 2 men ' 104 60
Oct. 2 Steiner & Kalkhoff . . . . . . . . 5 days’ labor for 2 men . . . . . . . . . . . . . . . . . . . 38 25
Sept. 30‘ C. T. lark . . . . . . . . . . . . . . Extra painter . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 66
Oct. 7 S. F. Barnes . . . . . . . . . . . . . . 10% days’ laborat $1.75 . . . . . . . . . . . . . . . . . . 18 73
Oct. 9 Donnelly & White. . . . -. . . . Threadin pipe. Improving power house. . . . . A 107 52
Oct. 9 Calcasieu Lumber Co . . . . . . 33 pieces umber, power house . . . . . . . . . . . . . 8 27
Oct. 9 Austin Builders Supply Co. 60 sacks cement, 2 barrels lime . . . . . . . . . . . . . 34 70
Oct 11 Dixon Manufacturing Co. . 100 valve rings, 100 meter covers . . . . . . . . . . . 115 00
Oct 11 W. H. Richardson & Son. . . Nipples, unions, bushmgT’s, etc . . . . . - . . . . . 79
Oct 13 Walter Tips Co . . . . . . . . . . . Globe valves, air cock, pipe ells, etc . . . . . . . . . 264 57
Oct. 14 Austin Blue Print Co . . . . . . 4 blue prints. . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . 2 05
Oct. 14 Graham’s Drug Store . . . . . . 2 gallons ammonia . . . . . . . . . . . . . . . . . . . . . . . . 00
Oct. 14 Calcasieu Lumber Co. . . . Lumber (see bill) . . . . . . . . . . . . . . . . . . . . . . . . . 121 95
Oct. 14 Tips Foundry and Machine
Co . . . . . . . . . . . . . . . . . . 15 lamp posts, $20.50 each . . . . . . . . . . . . . . . . . _ 307 50
Oct 15 M. Bailey . . . . . . . . . . . . . . . . 16 days’ labor at $2.00 per day . . . . . . . . . . . . . 32 00
Oct 15 J. W. Weaver . . . . . . . . . . . . 12 % days’ labor at $1.50_per day . . . . . . . . . . . 18 00
Oct 16 Thos. J. Kel y . . . . . . . . . . . 7 days, 2 hours’ labor, painter, $3.80 per day. 27 55
Oct 16 W. A. Price . . . . . . . . . . . . . . 3 % days, 2 hours’ labor, painter, $3.80 per day 14 2:)
Oct 16 A. E. Bell . . . . . . . . . . . . . . . . 8 days. 2 hours’ labor, painter, $3.80 per day. 31 35
Oct. 16 Jno. O’Brien . . . . . . . . . . . . . 10 days, 3 hours’ labor, painter, 83.80 per day 39 45
Oct 16 S. J. Lloyd . . . . . . . . . . . . . . . 9 days’ labor, carpenter 34.00 per day . . . . . . . 36 00
Oct 16 Walter Schooley . . . . . . . . . . 12 days’ labor, carpenter 81.50 per day . . . . . . 18 00
Oct 16 H. Bryant . . . . . . . . . . . . . . . 12 days’ labor, carpenter $1.50 per day. . . . . . 18 00
Oct 16 J. Frank Hawthorne . . . . . . . 12 days’ labor at $1.50 per day . . . . . . . . . . . . . 18 00
Oct 16 C. N. Bryant . . . . . . . . . . . . . 12 days’ labor at $1.50 per day . . . . . . . . . . . . . 18 00
Oct 16 A. Davis . . . . . . . . . . . . . . . . . 12 days’ labor at $1.50 per day . . . . . . . . . . . . . 18 00
Oct 16 M. M. McClendon . . . . . . . . 11 % days’ labor at $1.50 per day . . . . . . . . . . . 17 25
Oct 16 J. N. Garner . . . . . . . . . . . . . 17 days’ labor at $1.50 per day . . . . . . . . . . . . . 25 50
Oct 16 Calcasieu Lumber Co. . . . . . Lumber . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 93
Oct 20 A. Davis . . . . . . . . . . . . . . . . . 3 days’ labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 50
Oct 20 Marcus Webb . . . . . . . . . . . . 2 days, 2 hours’ labor . . . . . . . . . . . . . . . . . . . . . 3 40

506
SUPERINTENDENT or PUBLIC BUILDINGS AND GROUNDS.
Statement of Monthly Expenditures Out of Appropriation for Repairing and Repainting Capitol
For Which There Are No Contracts to Cover—Continued.
Exhibit O—Continued.

Purpose Expended.


Date To Whom Paid. Amount
Oct 22 Peden Iron and Steel Co. . . 2 25-pound buckets roof cement . . . . . . . . . . $ 4 50
Oct 22 Jno. L: Martin . . . . . . . . . . . Fountain, labor, 124 feet, 6 inches tile and pipe 42 02
Oct. 23 M. Bailey . . . . . . . . . . . . . . . . 6 days’ labor at $2.00 per day . . . . . . . . . . . . . . 12 00
Oct 23 H. H. Parker . . . . . . . . . . . . . 4 days’ labor at $2.00 per day . . . . . . . . . . . . . . 8 00
Oct 23 S. F. Barnes . . . . . . . . . . . . . . 4% days’ labor at $1.75 per day . . . . . . . . . . . . 7 87
Oct 23 J. P. Jones . . . . . . . . . . . . . . . 3 days, 2 hours’ labor brickmason at $7.00 22 75
per ay . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Oct 26 J‘. F. Hawthorne . . . . . . . . . . 8 days, 6 hours’ labor at $1.50 per day . . . . . . 13 14
Oct 26 H. Bryant . . . . . . . . . . . . . . . 8 days, 6 hours’ labor at $1.50 per day . . . . . . 13 14
Oct 26 C. Bryant . . . . . . . . . . . . . . . . 8 days, 6 hours’ labor at $1.50 per day . . . . . . 13 14
Oct 26 Lewis Brown . . . . . . . . . . . . . 2 days, 6 hours’ labor at $1.50 per day . . . . . . 4 14
Oct 26 M. M. McClendon . . . . . . . . 8 days, 6 hours’ labor at 81.50 per day . . . . . . 13 14
Oct 26 Walter Schooley . . . . . . . . . . 8 days, 6 hours’ labor at $1.50 per day . . . . . . 13 14
Oct 26 J. W. Weaver . . . . . . . . . . . . 8 days, 6 hours’ labor at $1.50 per day . . . . . . 13 14
Oct 26 J. Bryant . . . . . . . . . . . . . . . . 5 days, 6 hours’ labor at $1.50 per day . . . . . . 8 64
Oct 26 J. R. Garner . . . . . . . . . . . . . 5 days, 6 hours’ labor at $1.50 per day . . . . . . 20 64
Oct 29 Peden Iron and Steel Co. . . 4 25-pound buckets cement . . . . . . . . . . . . . . . . 9 00
Oct 29 A. E. Bell . . . . . . . . . . . . . . . . 11 days, 2 hours’ labor as painter . . . . . . . . . . . 41 80
Oct 29 Albert Freeland... . . . . . . . . 4 days, 6 hours’ labor as painter . . . . . . . . . . . . 18 02
Oct 29 Thos. J. Kelley . . . . . . . . . 11 days, 2 hours’ labor as painter . . . . . . . . . . . 41 80
Oct 29 Louis Hearne . . . . . . . . . . . . . days, 2 hours’ labor as painter . . . . . . . . . . . . 32 14
Oct 30 . Bai .. . . ._ . . . . . . . . . . . 6 days’ at $2.00 per day . . . . . . . . . . . . . . . . . . . 12 00
Oct 30 Jno. O’Brien . . . . . . . . . . . . . 10 days’ labor as painter at_$3.80 per day. . . 38 00
Oct 30 A. Price . . . . . . . . . . . . . . 11 deilys, 4 hours’ labor as painter at $3.80 per 42 74
ay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Oct 30 W. Maytum . . . . . . . . . . . 11 days’ labor as tinner at $4.16 per day. . . . 45 85
Oct 30 Felix Davis . . . . . . . . . . . . . . 10% days’ labor at $1.50 per day . . . . . . . . . . . 15 75
Oct 30 Peden Iron and Steel C0,. . 2 buckets Federal cement . . . . . . . . . . . . . . . . . . 5 00
Oct 30 Cutler Hammer Mfg. Co. .. Set arms resistance st. bul. 6140 mounted for
horsepower 110-125 volts . . . . . . . . . . . 14 40
Oct. 30 C. T. Clark . . . . . . . . . . . . . . Extra painter, salary for October . . . . . . . . . . . 91 66
Oct 30 J. A_. Owens . . . . . . . . . . . . . . Freight on steam cylinder . . . . . . . . . . . . . . . . . 3 20
Nov 2 Louis Hearne . . . . . . . . . . . . . 6% hours’ as painter . . . . . . . . . . . . . . . . . . . . . 3 00
Nov 3 W. H. Richardson & Co. . . 40 ground service boxes . . . . . ._ . . . . . . . . . . . . . 24 00
Nov 3 Donnelly White . . . . . . . . Plumbing, ﬁxtures and pipe . . . . . . . . . . . . . . . . 28 61
Nov 3 Austin Builders Supply Co . Brick, cement and lime . . . . . . . . . . . . . . . . . . . . 125 30
Nov 3 A. L. I_de Sons . . . . . . . . . . 1 c linder complete with valve piston . . . . . . . 390 00
Nov. 5 M. Bailey . . . . . . . . . . . . . . . . 4%ydays’ labor at $2.00 per day . . . . . . . . . . . . 00
Nov 11 Walter Tips Co . . . . . . . . . . . Paint, time clocks and pipe . . . . . . . . . . . . . . . . 445 77
Nov 16 Mrs. N elby Freeland . . . . . . 6 days as painter . . . . . . . . . . . . . . . . . . . . . . . . . 22 80
Nov 16 John O’Brien . . . . . . . . . . . . . 2% days as painter . . . . . . . . . . . . . . . . . . . . . . . 9 50
Oct 16 Thos. J. Kelley . . . . . . . . . . . 7 days as painter . . . . . . . . . . . . . . . . . . . . . . . . . 26 60
Oct 16 Thos. Kelle . . . . . . . . . . . 3 days as painter . . . . . . . . . . . . . . . . . . . . . . . . . 10 40
Nov 20 Calcasieu Lumber Co . . . . . . Glass, lumber, hinges, etc . . . . . . . . . . . . . . . . . 129 47
Nov. 20 S. F. Barnes . . . . . . . . . . . . . . Stopping leak, concrete tank power house. . . 5 00
Nov. 26 F. W. Williams . . . . . . . . . . . Washing 13 windows, Daughters of Republic. 1 95
Nov 30 C. T. Clark . . . . . . . . . . . . . . Extra painter, salary . . . . . . . . . . . . . . . . . . . . . . 91 66
Dec. 1 Water, Light and Power _
Department. . . .' . . . . . . . . Labor September and October, $302.55, pipe
$58.54 . . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . 361 09
Dec. 1 W. H. Richardson & Co. . . Pipe ells, bushing, nipples. etc . . . . . . . . . . . . . . 2 83
Dec. 2 Thos. J. Kelley . . . . . . . . . .. 11 days, 7% hours as painter and $1.00 by
error in old account . . . . . . . . . . . . . . . . . . . 46 25
‘Dec. 2 Jno. Blomeke . . . . . . . . . . . . . 16 days as painter . . . . . . . . . . . . . . . . . . . . . . . . 60 80
Dec. 2 Dixon Manufacturing Co. . Repairing engine, piston, etc . . . . . . . . . . . . . . . 8 50
Dec. 2 Donnelly & White . . . . . . . . Cutting, threading and piping . . . . . . . . . . . . . . 9 78
Dec. 2 C. A. Bradford & Co . . . . . . Paints, oils. turpentine, etc . . . . . . . . . . . . . . . . 74 50
Dec. 2 A. E. Hancock & Co . . . . . . 1205 pounds 12 and 14 lead covered wire. . 124 05
Dec. 2 Joe A. Owens . . . . . . . . . . . . . Freighton barrel paint, Cleveland, Ohio. . . . . 8 80
Dec. 11 Walter Tips Co . . . . . . . . . . . Paints, valves, bushing, etc . . . . . . . . . . . . . . . . 90 75 _
Dec. 13 National Paint and Varnish _ _
Co . . . . . . . . . . . . . . . . . . . . Paint,. bronze, bronzing liquid . . . . . . . . . . . . . . 72 70
Dec. 13 Peden Iron and Steel Co. . . 4 buckets federal elastic cement . . . . . . . . . . . . 10 00
Dec. 14 Tom Kelle . . . . . . . . . . . . . . 6 days’ labor as painter . . . . . . . . . . . . . . . . . . . 22 80
Dec. 20 E. L. Parker . . . . . . . . . . . . . 13 days’ labor at $1.50 per day . . . . . . . . . . . . . 19 50
Dec. 20 W. H. Ma tum . . . . . . . . . . . 14 days’ labor as tinner, $4.16 2-3 per day. . . 58 33
Nov. 16 A. L. Ide Son . . . . . . . . . . Revolving bushing and bar pin . . . . . . . . . . . . . 20 60
Dec. 18 Peden Iron and Steel Co. . . 6 buckets elastic cement . . . . . . . . . . . . . . . . . . . 13 50
Dec. 27 The National Paint Co. . . . 5 No. aluminum bronz . . . . . . . . . . . . . . . . . . . . 5 00
Dec. 27 Tips Foundry and Machine 2 street light poles . . . . . . . . . . . . . . . . . . . . . . . . 41 00
Dec. 27 W. . Maytum . . . . . . . . . . . 1' day 6 3-4 hours as tinner . . . . . . . . . . . . . . . . 7 65
Dec. 27 E. L. Parker . . . . . . . . . . . . . 1 day 6 3-4 hours as laborer_at $1.50 per day 2 76
Dec. 30 W. H. Richardson & Co. . . Valves, unions. bushing, 3 bills . . . . . . . . . . . . . 6 14
Dec. 31 C. T. Clark . . . . . . . . . . . . . . Extra painter, salary for December . . . . . . . . . 91 66
Dleacis3l A. E. Hancock Co. . . . . . . . 3750 feet C. L. A. I. cable . . . . . . . . . . . . . . . . . 720 00
Jan. 4 C. A. Bradford & Co . . . . . . Paints, oils and turpentine . . . . . . . . . . . . . . . . . 31 15
SUPERINTENDENT or PUBLIC BUILDINGS AND GROUNDS.-
507
)
Statement of Monthly Expenditures Out of Appropriation for Repairing and Repainting Capitol
For Which There Are No Contracts to Cover—Continued.
Exhibit O—Continued.


Date. To Whom Paid. Purpose Expended. Amount
Jan. 7 City of Austin . . . . . . . . . . . . Meter, globe ﬁxtures and labor . . . . . . . . . . . . . $ 7 53
Jan 7 Walter Tips Co . . . . . . . . . . . Meter, lamp post, paints, valves, etc . . . . . . . . 179 35
Jan. 31 C. T. Clark . . . . . . . . . . . . . . 9 days as painter . . . . . ._. . . . . . . . . . . . . . . . . . . 34 20
Feb. 17 Walter Tips Co . . . . . . . . . . . Magnesia covering for p1pe, power house . . . . 139 25
Feb. 28 Tips Foundry and Machine _ _
Co . . . . . . . . . . . . . . . . . . . . Llght pole and inlet valve . . . . . . . . . . . . . z . . . 23 25
Mar 1 Walter Tips Co . . . . . . . . . . . 760 feet 1-inch galvanized pipe 56 feet %-mch 62 32
pipe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Mar. 4 Donnelly & White . . . . . . . . Couplings, bushing, unions. etc . . . . . . . . . . . . . 2 16
Mar. 6 San Antonio Express . . . . . . Advertising for engine . . . . . . . . . . . . . . . . . . . . . 13 33
Mar. 6 City of Austin . . . . . . . ... . .. 1 8x16 aeron globe . . . . . . . .. . . . . . . . . . . .. . . . . 4 06
Mar. 11 Austin American . . . . . . . . . . Advertising for engine . . . . . . . . . . . . . . . . . . . . . 13 18
Mar. 11 Dallas News. . ._ . . . . . . . . . . . Advertising for engine . . . . . . . . . . . . . . . . . . . . . 13 17
Mar. 11 Walter Tips C0 . . . . . . . . . . . 400 feet duplex wire, etc . . . . . . . . . . . . . . . . . . . 90 73
Mar. 17 Houston Chronical Pub. Co. Advertising bids for power house . . . . . . . . . . . 13 17
Mar. 25 A. L. Ide & Sons . . . . . . . . . . Expres son bar pin and bushing . . . . . . . . . . . . 1 30
Mar. 31 Calcasieu Lumber Co . . . . . . Lumber. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 89
April 12 Austin Building & Supply
_ Co . . . . . . . . . . . . . . . . . . . . 60 sacks cement, lime, etc . . . . . . . . . . . . . . . . . 54 54
April 12 Walter Tips Co . . . . . . . . . . . 300 feet hose, 2—4 feet globe valves . . . . . . . . . 74 32
April 17 Express Publishing Co. . . . . Advertising stairway power house . . . . . . . . . . 5 60
A r1125 Houston Printing Co . . . . . . Advertising stairway power house . . . . . . . . . . 5 60
ay 9 Galveston News . . . . . . . . . . Advertising stairway power house . . . . . . . . . . 5 44
May 26 H. H. Parker . . . . . . . . . . . . . 5 days’ labor at $2.00 per day . . . . . . . . . . . . . . 10 00
May 26 Adolf Lopez . . . . . . . . . . . . . . 5 days’ labor at $2.00 per day . . . . . . . . . . . . . . 10 00
May 26 Mike Polanco . . . . . . . . . . . . 1 % days’ labor at $2.00 per day . . . . . . . . . . . 3 00
May 26 Hugh Taif . . . . . . . . . . . . . . . 3 days’ labor at $2.00 per day . . . . . . . . . . . . . . 6 00
May 26 Ryan Wright . . . . . . . . . . . . . 1 day’s labor at $2.00 per day . . . . . . . . . . . . . . 2 00
May 26 Wm. Newman . . . . . . . . . . . . 8 days’ labor at $2.00 per day . . . . . . . . . . . . . . 16 00
May 26 N. S. Rodisky . . . . . . . . . . . . 8 days’ labor at $2.00 per day . . . . . . . . . . . . . . 16 00
May 26 C. E. Curry . . . . . . . . . . . . . . 6 days’ labor at $2.00 per day . . . . . . . . . . . . . . 12 00
May 31 Calcasieu Lumber Co . . . . . . Lumber for power house . . . . . . . . . . . . . . . . . . 18 92
June 2 Adolf Lopez . . . . . . . . . . . . . . 1 day labor, power house . . . . . . . . . . . . . . . . . . 2 00
June 2 Wm. Newman . . . . . . . . . . . . 6 days’ labor, power house . . . . . . . . . . . . . . . . . 12 00
June 2 H. H. Parker . . . . . . . . . . . . . 6 days’ labor, power house . . . . . . . . . . . . . . . . . 12 00
June 2 N. L. Rodrigens . . . . . . . . . . 5 days’ labor, power house . . . . . . . . . . . . . . . . . 10 00
June 6 Joe Morris . . . . . . . . . . . . . . . % day’s labor, power house . . . . . . . . . . . . . . . . 1 00
June 6 Fernandez . . . . . . . . . . . . . . . % day’s labor, power house . . . . . . . . . . . . . . . . 1 00
June 9 G. Parker . . . . . . . . . . . . . . . . 5 days’ labor, power house . . . . . . . . . . . . . . . . . 10 00
June 9 N. L. Rodrigens . . . . . . . . . . 5 days’ labor, power house . . . . . . . . . . . . . . . . . 10 00
June 9 Wm. Newman . . . . . . . . . . . . 5 days’ labor, power house . . . . . . . . . . . . . . . . . 10 00
June 9 Hugh Taff . . . . . . . . . . . . . . . 10 days, 2 hours’ labor, power house . . . . . . . . 20 50
June 12 Austin Builders’ Supply Co. 120 sacks cement and sewer pipe . . . . . . . . . . . 94 33
June 12 Sheehan Transfer Co., Joe _
Macken, Manager . . . . . . . 53 yards sand and moving engine . . . . . . . . . . . 4O 45
June 12 Harvey Zier . . . . . . . . . . . . . . Repairing awnings Health Department . . . . . . 8 00
June 12 Wglter Tips Co . . . . . . . . . . . 12 steel settees, lead. oil, etc . . . . . . . . . . . . . . . 128 90
June 15 Tablet Ticket Co . . . . . . . . . Direcli'éofy services May 18, 1916, to May 18, 50 00
June 21 G. T. Anderson . . . . . . . . . . . 6 settees. 1 panel wire work . . . . . . . . . . . . . . . . 43 00
June 30 H. A. Lane . . . . . . . . . . . . . . . 4 days’ night watch at $2.16 2-3 per day. . . . . 8 66
July 3 Stewart Francis . . . . . . . . . . . 2 % days as special watchman . . . . . . . . . . . . . . 5 10
J 1113’ 5 Austin Builders’_ Supply Co. 70 sacks cement . . . . . . . . . . . . . . . . . . . . . . . . . . 49 88
July 5 Express Publishing Co. . . . . Advertising pipe, etc., Capitol building . . . . . . 2 60
July 10 Western Union Te . Co. . . . 2 telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 70
July 12 Walter Tips Co . . . . . . . . . . . Paints, “I” beams, turpentine, etc . . . . . . . . . . 40 91
July 15 Sam Lloyd . . . . . . . . . . . . . . . 5 % days’ carpenter work . . . . . . . . . . . . . . . . . . 22 00
July 15 Ed J. Dugat. .- . . . . . . . . . . . . 3 days’ carpenter work . . . . . . . . . . . . . . . . . . . . 12 00
July 19 Geo. T. Anderson . . . . . . . . . 4 window guards . . . . . . . . . . . . . . . . . . . . . . . . . 28 80
July 19 Houston Chronical Pub. Co. Advertising for bids . . . . . . . . . . . . . . . . . . . . . . . 18 50
July 19 Calcasieu Lumber Co . . . . . . Lumber, cypress . . . . . . . . . . . . . . . . . . . . . . . . . . 38 79
July 19 Calcasieu Lumber Co . . . . . . Lumber, cypress . . . . . . . . . . . . . . . . . . . . . . . . . . 24 56
July 19 Calcasieu Lumber Co . . . . . . Lumber, panel . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 38
July 25 Walter TIDS Co . . . . . . . . . . . Engine for power house, switch board and
generator . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,341 00
July 26 E. J._Dugat . . . . . . . . . . . . . . 6 1-8 days’ carpenter work at $4.00 per day. . 24 50
July 28 Austin Statesman . . . . . . . . . Advertising for stairway, etc . . . . . . . . . . . . . . . 5 44
July 28 Dallas News . . . . . . . . . . . . . . Advertising bids on junk, generator, etc. . . . . 15 64
July 28 L. L. Armstrong . . . . . . . . . . 3 days on carpenter help at $2.00 per day. . . 6 00
July 28 Sam Lloyd . . . . . . . . . . . . . . . 101/2 days on carpenter help at $4.00 per day 42 00
July 31 H. A. Lane . . . . . . . . . . . . . . . Salary for July and 1 day extra . . . . . . . . . . . . 67 16
July 31 Dick Riley . . . . . . . . . . . . . . . Salary for July . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 60
July 31 J. A._Woody . . . . . . . . . . . . . Salary for July . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 00
Aug. 2 Austin Builders’ Supply Co. 13 sacks cement . . . . . . . . . . . . . . . . . . . . . . . . . . 9 38
Aug. 1 Austm American . . . . . . . . . . Advertising notices Capitol contract . . . . . . . . 10 27
Aug. 1 Austin Statesman . . . . . . . . . Advertising notices Capitol contract . . . . . . . . 9 65
Aug. 1 Dallas Mornmg News. . . . . Advertising notices Capitol contract . . . . . . . . 10 72
508
SUPERINTENDENT or PUDLIc BUILDINes AND GnoUNDs.
Statement of Monthly Expenditures Out of Appropriation for Repairing and Repainting Capito I
For Which There are No Contracts to Cover—Continued.
Exhibit O—Continued.


Date. To Whom Paid. Purpose Expended. Amount.
Aug. 2 A. M. Vaughan . . . . . . . . . . . Supervising electric engine Capitol building. . $ 80 65
Aug. 3 Hugh Taf‘f . . . . . . . . . . . . . . . 11 days’ labor, power house at $2.00 per day 22 00
Aug. 3 B. P. Matlock . . . . . . . . . . . . 9 days’ labor, power house at $2.00 per day.. _ 18 00
Aug. 11 Sheehan Transfer Co . . . . . . Hauling and selling engines, etc . . . . . . . . . . . . 82 00
Aug. 11 Arthur Springs. . . . . . . . . . . 2 days’ labor, power house . . . . . . . . . . . . . . . . . 4 00
Aug. 11 Chas. Franklin. _. . . . . . . . . . 2 days’ labor, power house . . . . . . . . . .‘. . . . . . . 4 00
Aug. 11 B‘. P Matlock . . . . . . . . . . . 1 day’s labor, power house. . . . . : . . . . . . . . . . . 2 00
Aug. 12 Graham’s Drug Store . . . . . . 1 gal. ammonia, 1 pint linseed oil . . . . . . . . . . . 1 75
Aug. 14 Walter Tips Co . . . . . . . . . . . Globe, valves, lead, oil, etc. . . . . . . . . . . . . . . . 68 74_
Aug. 29 Fort Worth Star-Telegram. Advertising repairs power house . . . . . . . . . . . . 6 83
Aug. 29 ExpressPublishing Co. . . . . Advertising repairs power house . . . . . . . . . . . . 6 60 ‘ '
Aug. 29 Mrs. Nannie Z. Huddle. . . . Oiling 57 portraits . . . . . . : . . . . . . . . . . . . . . . . . 360 00
Aug. 31 H. A. Lane, Dick Riley. . . . Salary, $65.00; salary $65.00 . . . . . . . . . . . . . }
Aug. 31 J. A. Moody, A. M.Vaughan Salary, $65.00: salary, $125.00. . z . . . . . . . . 320 00
Aug. 26 J. G. Parker . . . . . . . . . . . . . . 11 days’ labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 00
~ Aug. 26 W. H. Maytum . . . . . . . . . . . 16 days’ labor at $4.16 2-3 per day . . . . . . . . . 66 66
Aug. 29 Rather Realty Co . . . . . . . . . Fire insurance premium, power house . . . . . . . 13 02
Sept. 30 M. A. Vaughan . . . . . . . . . . . Electrical inspector for September . . . . . . . . . . 125 00
Oct. 31 M. A. Vaughan . . . . . . . . . . . Electrical inspector for October . . . . . . . . . . . . 125 00
Nov. 29 M. A. Vaughan . . . . . . . . . . . Electrical inspector for November . . . . . . . . . . 125 00
Dec. 23 M. A. Vaughan . . . . . . . . . . . Electrical inspector for December . . . . . . . . . . 125 00
$19,251 25
Statement Showing Discrepancy Between Donnelly & White Heating Contract
and Payments Made.
‘ Exhibit P.
Original contract . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 31,957 00
Supplemental contract . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . 6,056 00
8 38,013 00
July 5, 1917 Warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 3,292 65
July 31 , 1917 Warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,577
Sept. 1, 1917 Warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,564 15
Oct 5, 1917 Warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,736 45
Nov 6, 1917 Warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,780 00
Dec 30, 1917 Warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9,417 28
' 42,368 52
Overpayment on contract . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 4,355 52
Statement Showing Discrepancy Between G. T. Anderson Contract and Payments Made.
Original contract. . . . .2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3
May 29, 1917 Warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., . . . . . . . . . . . . . . .
Overpayment . . . . . . . . . . . . . . ' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Exhibit Q.
627
504 00
00
123 00
BUREAU or LABor. STATIsTIos. 509
BUREAU OF LABOR STATISTICS.
REPORT or SUBcoiII-IITTEE No. 1.
Your Committee feels compelled to call attention to the excessive
expense accounts in this department during the past three years, but
hopes that under the present znlministration this will be changed. This
department was instituted to help the men who earn their livelihood
by the sweat of their brows, and there ‘is neither reason nor excuse why
the men on the payroll of the department should turn in expense ac-
counts so much in excess of the Mine Inspector, or‘the Masonry In-
spectors, or other traveling employes of the State government.
Your Committee found that a practice has prevailed in this depart-
ment, and probably in many others in the Capitol, of certifying expense
accounts as sworn to when no oath was in fact administered. Such a
certiﬁcate is a serious violation of the law. We are informed that
similar practices prevail in other departments, and call attention of
the heads of such departments thereto. We have recommended that
several other departments be consolidated with this one.
(Editor’s N ote—In making a check on the expenditures which follow,
after receiving page proof, it was discovered that a. number of accounts
had been inadvertently omitted from the matter‘ ﬁled by Subcommittee
No. 1. The accounts which were omitted have been supplied and appear
in the appendix.)
Expense Accounts Fiscal Year September 1, 1915, to August 31, 1916.
X-176, Appropriation for Traveling Expenses, $7,500. Asterisk (*) not Paid out of
Appropriation X-176.


Date. _ Purpose Expended. Amount
Robert McKinley, September 15, 1915.
Sept. 1, 1915 Hotel at Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .3 3 75
Railroad fare, Austin to Fort Worth . . . . . . . . . . . . . . . . . . . . . . . 5 90
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Meals en route . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 45
Sept. 4, 1915 Hotel at Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 70
Bus, Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Railroad fare, Fort Worth to Temple . . . . . . . . . . . . . . . . . . . . . . 3 85
Meals en route . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
Sept. 7, 1915 Railroad fare, Temple to Fort Worth . . . . . . . . . . . . . . . . . . . . . . 3 85
' Bus at Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Sept. 11, 1915 Hotel at Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 60
gailroad fare, Fort Worth to Cleburne . . . . . . . . . . . . . . . . . . . . . 85
us . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Sept. 13, 1915 Hotel at Cleburne . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 05
Railroad fare, Cleburne to _Fort Worth . . . . . . . . . . . . . . . . . . . . . 85
Sept. 14, 1915 Telegraphing and telephoning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 95
Street car fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . l 50
_ $ 59 90
C. W. Woodman, September 16, 1917.
Sept. 1 , 1915 Railroad fare, Austin to Fort Worth . . . . . . . . . . . . . . . . . . . . . . . $ 5 90
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 ()0
Sept- 1, 1915 . Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 65
Sept. 13, 1915 Railroad fare, Fort Worth to Dallas and return . . . . . . . . . . . . . 1 40
Sept. 13, 1915 Hack at Fort Worth . . . . . . . . . . z . . . . . . . . . . . . . . . . . . . . . . .. 2 00
Sept. 15, 1915 Railroad fare, Fort Worth to Austin . . . . . . . . . . . . . . . . . . . . . . . 5 90
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 ()0
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . . . . . . . . . . l 35
Hotel expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 20
_ 105 40
A. L. Garrett, September 16, 1917. _
Sept. 7, 1915 Car fare, Austin 50; railroad fare, Austin to Waco . . . . . . . . . . . 8 3 30
Sept. 7, 1915 Pullman 55c, car fare 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 60
Sept. 10, 1915 Car fare Waco October 8th to October 10th . . . . . . . ._ . . . . . . . . . 30
Hotel at Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ll 00
510 BUREAU OF LABOR STATISTICS.


Expense Accounts Fiscal Year September 1, 1915, to August 31, 1916—Continued.
Date. Purpose Expended. Amount.
A. L. Garrett, Sepiembor 16, 1917—Continued.
Sept. 10, 1915 Railroad fare, Waco to Fort Worth . . . . . . . . . . . . . . . . . . . . . A. . . 2 65
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45-
Sept. 11 , 1915 Livery to Niles City 50c, car fare 10c . . . . . . . . . . . . . . . . . . . . . . 60
Hotel at Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 50
Car fare 10c. railroad fare, Fort Worth to Austin . . . . . . . . . . . . 6 00
Pullman $2.00. car fare 5c. . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 05
Sept. 13, 1915 Car fare, Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 05
Railroad fare, Austin to San Antonio. . . . . . . . . . . . . . . . . . . . . . 2 35
Pullman 40c, car fare San Antonio 50 . . . . . . . . . . . . . . . . . . . . . . 45
Sept. 15, 1915 Hotel at San Antonio Oct. 13th to Oct. 15th . . . . . . . . . . . . . . . . 9 00
Car fare San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Railroad fare, San Antonio to Austin . . . . . . . . . . . . . . . . . . . . . . 2 35
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
Car fare Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 05-
46 75
Robert McKinley, September 24, 1915.
Sept. 14 to 22, Hotel at Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 00
1915 Car fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 25
Telegraphing and telephoning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 35
Sept. 22, 1915 Railroad fare, Fort Worth to Dallas . . . . . . . . ._ . . . . . . . . . . . . . . 70
Hotel at Dallas)‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95-
Sept. 23, 1915 Railroad fare, Dallas to Fort Worth . . . . . . . . . . . . . . . . . . . . . . . 70
Sept. 24, 1915 Hotel at Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85-
46 80'
*Salaries, Bureau of Labor Statistics, September 30, 1915.
Sept., 1915 C. W. Woodman, Commissioner ( -173) . . . . . . . . . . . . . . . . . . . 166 66‘
Robert McKinley, Inspector (X-174) . . . . . . . . . . . . . . . . . . . .. 125 00
A. L. Garrett, Inspector (X-174) . . . . . . . . . . . . . . . . . . . . . . . . .. 125 00
T. C. Jennings, Inspector (X-174) . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
Frank Swor, Inspector (X-174) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
P. A. McDannell, Statistican and Stenographer (X475) . . . . . . 125 00
Total salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 791 66'-
T. C. Jennings, September 30, 1915.
Sept. 19, 1915 Railroad fare, Austin to Houston $4.95; Pullman $2.00 . . . . . . . 6 95‘
Sept. 21 , 1915 Railroad fare, Houston to Galveston . . . . . . . . . . . . . . . . . . . . . . . 1 25
Sept. 23, 1915 Railroad fare. Galveston to Beaumont . . . . . . . . . . . . . . . . . . . . . 3 95-
Sept. 25, 1915 Railroad fare, Beaumont to Orange and return . . . . . . . . . . . . . . 1 50
Sept. 25, 1915 Railroad fare, Beaumont to Port Arthur and return . . . . . . . . . . 90
Sept. 26, 1915 Railroad fare, Beaumont to Houston . . . . . . . . . . . . . . . . . . . . . . . 2 50
Sept. 28, 1915 Railroad fare, Houston to Austin $4.95; Pullman $2.00 . . . . . . . 6 95
Sept. 28, 1915 Hotel and restaurant expense . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . 29 50
Sept. 28, 1915 Street car and Jitney fares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
55 50-
A. L. Garrett, October 1, 1915.
Sept. 16, 1915 Street car fare Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 05-
Railroad fare, Austin to Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 25
Pullman 40c; street car fare, Waco 5c . . . . . . . . . . . . . . . . . . . . . . 45-
Sept. 16, 1915 Hotel at Waco, Sept. 15, 1915 to Sept 30, 1915 . . . . . . . . . . . . . . 50 00
Street car fare, Sept. 17th to_ Sept. 30th . . . . . . . . . . . . . . . . . . . . 2 10
Sept. 30, 1915 Railroad fare, Waco to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 25
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
Sept. 30, 1915 Street car fare, Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 05
**60 65
Robert McKinley, October 4, 1915.
Sept. 25, 1915 Hotel at Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 95
Railroad fare, Fort Worth to Temple . . . . . . . . . . . . . . . . . . . . . . 3 85
Sept. 26, 1915 Railroad fare, Temple to Palestine . . . . . . . . . . . . . . . . . . . . . . . . . 4 65
Sept. 28, 1915 Hotel at Palestine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 20
. Long distance telephone calls. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 92
Railroad fare, Palestine to Tyler . . . . . . . . . . . . . . . . . . . . . . . . . , . 1 95
Sept. 29, 1915 Hotel at Tyler, $3.00; bus 250. . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . 3 25
Railroad fare, Tyler to Marshall via Mineola . . . . . . . . . . . . . . . 2 85
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Sept. 29, 1915 Long distance telephoning $1.16, bus 250 . . . . . . . . . . . . . . . . . . . 1 41
Sept. 30, 1915 Hotel at Marshall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
Railroad fare, Marshall to Longview 700, bus 25c . . . . . . . . . . . . 95
' Hotel at Longview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . 50
Sept. 30, 1915 Railroad fare, Longview to Palestine . . . . . . . . . . . . . . . . . . . . . . . 2 45
Supper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
**Warrant issued for $60.55.
37 63
BUREAU or LABOR STATISTICS. 511

Expense Accounts Fiscal Year September 1, 1915, to August 31, 1916—Continued.
Date. Purpose Expended. Amount.
T. C. Jennings, October 21, 1915.
Oct. 13, 1915 Railroad fare, Austin to San Antonio . . . . . . . . . . . . . . . . . . . . . . 2 35
Oct. 15, 1915 Railroad fare, San Antonio to Saspcampo and return. . . . . . . 1 10
Oct. 16, 1915 Auto hire to cement plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Oct. 19, 1915 Railroad fare, San Antonio to Austin . . . . . . . . . . . . . . . . . . . . . . 2 35
Oct. 19, 1915 Street car and Jitney fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 10
Oct. 19, 1915 Hotel and restaurant expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
33 40
A. L. Garrett, October 29, 1915. _ _
Oct. , 1915 Car fare, Austin 50; railroad. are, Austin to Houston 34.95,
Pullman $2.00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 00
Oct. , 1915 Car fare, Houston 5c; Meals at Houston 75c . . . . . . . . . . . . . . . . 80
Railroad fare, Galveston 3125; car fare 5c . . . . . . . . . . . . . . . . . . 30
Oct. 20, 1915 1lil/Iailﬁoad fare, Galveston to Texas City and return . . . . . . . . . . .
ea 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Oct. 27, 1915 Railroad fare, Galveston to Texas City and return . . . . . . . . . . . 70
Meals 50c; car fare, Texas City 2 c . . . . . . . . . . . . . . . . . . . . . . . . 70
Oct. 28, 1915 Hotel at Galveston Oct. 7th to Oct. 28th . . . . . . . . . . . . . . . . . . 76 25
Car fare, Galveston Oct. 7th to Oct. 28th . . . . . . . . . . . . . . . . . . . 2 20
Railroad fare, Galveston to Houston . . . . . . . . . . . . . . . . . . . . . . . 1 25
Car fare, Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 05
Railroad fare, Houston to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . 4 95
Pullman 32.00; car fare, Austin 5c . . . . . . . . . . . . . . . . . . . . . . . . . 2 05
Hotel at Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
99 45
‘ Robert 1VIcKinley, October 31, 1915.
Oct. 3, 1915 Hotel at Palestine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 25
Railroad fare, Palestine to Temple . . . . . . . . . . . . . . . . . . . . . . . . . 4 60
Oct. 3, 1915 Pullman 750, bus 50c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 25-
Oct. 7, 1915 Railroad fare, Temple to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 25-
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35-
Oct. 12, 1915 Hotel at Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 20‘
Railroad fare, Austin to Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 25-
Pullman $2.00, meals on route 75c . . . . . . . . . . . . . . . . . . . . . . . . . 2 75
Oct. 20, 1915 Hotel at Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 50
Street car fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 35
Oct. 20, 1915 Car fare, Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70»
Oct. 22, 1915 Railroad fare, Fort Worth to Dallas and return . . . . . . . . . . . . . 1 40*
Oct. 22, 1915 Meals in Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85-
Oct. 25, 1915 Hotel at Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 65
Street car fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 60
Oct. 25, 1915 Telephoning and telegraphing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 30'
Railroad fare, Fort \Vorth to Dallas . . . . . . . . . . . . . . . . . . . . . . . 70
Oct. 31 , 1915 Hotel at Dallas . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . 28 00
Railroad fare, Dallas to Temple . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 25
Pullman 50c, bus at Temple 50c . . . . . . . . . . . . . . . . . . . . . . . . . . . l 00
I 122 20
Frank Swor, October 30, 1915.
Oct. 11 , 1915 Railroad fare, Fort Worth to Austin . . . . . . . . . . . . . . . . . . . . . . . 5 90
Pullman $2.25, bus 50c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 75
Hotel at Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
Oct. 12, 1915 Railroad fare, Austin to San Antonio $2.35; bus 50c. . . . . . . . . 2 85
Oct. 21 , 1915 Hotel at San Antonio Oct. 12th to Oct Zlst . . . . . . . . . . . . . . . . . 34 00
Oct. 21 , 1915 Railroad fare, San Antonio to Fort Worth . . . . . . . . . . . . . . . . . . 8 25
_ Pullman 552.25, meals on route $2.00 . . . . . . . . . . . . . . . . . . . . . . . 4 25
Oct. 25, 1915 Hotel at Fort \Vorth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 00
' Railroad fare, Fort Worth to Dallas . . . . . . . . . . . . . . . . . . . . . . . ‘70
Car fare, 19 days . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' 3 20
Oct. 31 , 1915 Hotel expenses at Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 00
106 40
*Salaries, Bureau of Labor Statistics, October 31 ,1915.
Oct., 1915 C. W. Woodman, Commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . 166 66
A. L. Garrett, Inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
Robert McKinley, Inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
T. C. Jennings, Inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
Frank Swor, Ins ector. ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
P. A. McDannel , Statistican and Stenographer . . . . . . . . . . . . . 125 00
Total salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 791 66


512
BUREAU OF LABOR STATISTICS.
Expense Accounts Fiscal Year September 1, 1915, to August 31, 1916—Continued.

Date. Purpose Expended. Amount.
C. W. Woodman, November 1, 1915.
Oct. 14 1915 Railroad fare, Austin to San Antonio . . . . . . . . . . . . . . . . . . . . . . 2 35
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , 40
Bus at San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 '
Oct. 17, 1915 Railroad fare, San Antonio to Fort Worth . . . . . . . . . . . . . . . . . . 8 25
Pullman fare, San Antonio to Fort Worth . . . . . . . . . . . . . . . . . . 2 00
Oct 17, 1915 Railroad fare, Fort Worth to Dallas and return . . . . . . . . . . . . . 1 40
Oct 25, 1915 Railroad fare, Fort Worth to Dallas . . . . . . . . . . . . . . . . . . . . . . . 70
Oct 27, 1915 Railroad fare, Fort Worth to Dallas . . . . . . . . . . . . . . . . . . . . . . . 70
Oct 29, 915 Railroad fare, Dallas to Fort Worth . . . . . . . . . . . . . . . . . . . . . . . 70
Oct 31 . 1915 Railroad fare, Fort Worth to Austin and Pullman . . . . . . . . . . . 7 90
Oct 31 , 1915 18 days, hotel and meals. ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96 30
Oct 31 , 1915 Telegraphing and telephoning during month. . . . . . . . . . . . . . . . 11 69
‘132 64
*Southwestern Tel. and Tel. Co., November 15, 1915.
Nov , 1915 Telephone exchange . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00
Telephone toll service . . . . . . . . . . . . . . . _. . . . . . . . . . . . . . . . . . . . . 12 10
16 10
Gulf, Colorado & Santa Fe Railway Co., November 22, 1915.
Nov. 15, 1915 10 Script books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 00
Bureau of Labor Statistics, November 22, 1915.
Nov. 22, 1915 *Janitor service . . . . . . . . . . . . . . . . . ; . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Towel service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
1 Bump paper fastener . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
I 8 50
C. W. Woodman, November 22, 1915.
Nov. 3, 1915 Railroad fare, Austin to Fort Worth and Pullman . . . . . . . . . . . 7 90
Nov. 5, 1915 Interurban fare, Fort Worth-Dallas . . . . . . . . . . . . . . . . . . . . . . . . 70
Nov. 6, 1915 Interurban fare, Fort Worth-Dallas . . . . . . . . . . . . . . . . . . . . . . . . 70
Nov. 10, 1915 Interurban fare, Fort Worth-Dallas . . . . . . . . . . . . . . . . . . . . . . . . 70
Nov. 11 , 1915 Interurban fare, Fort Worth-Dallas . . . . . . . . . . . ._ . . . . . . . . . . . . 70
Nov. 15, 1915 Interurban fare Fort Worth-Dallas and return. ._ . . . . . . . . . . . . 1 40
Nov. 19, 1915 Livery 3 days, Nov. 16th to Nov. 18th, inspecting Brookiyn
Heights, Rosen Heights Independent School District,
Sagamore Hill, Grapevine, Van Zandt, Arlington Heights
Schools . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ 9 00
Nov. 21 , 1915 19 days, hotel and meals . . . . . . . . . . . . . ._. . . . . . . . . . . . . . . . . . . 90 70
Nov. 21 , 1915 Railroad fare, Fort Worth to Austin (script $5.90), Pullman
fare, Fort Worth to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Net amount of expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113 80
Script used during month . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 90
119 70_
T. C. Jennings, November 27, 1915.
Nov. 15, 1915 Railroad fare, Austin to Houston $4.95, Pullman $2.00 . . . . . . . 6 95 -
Nov. 23, 1915 Hotel and restaurant, Nov. 13th to Nov. 23rd . . . . . . . . . . . . . . 35 00
Nov. 23, 1915 Telephone messages 75c, stenographer 60c. ._ . . . . . . . . . . . . . . . . 1 35
Nov. 23, 1915 Railroad fare, Houston to Austin $4.95 (script) . . . . . . . . . . . . . . 4 95
Nov. 23, 1915 Pullman fare, Houston to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Aggregate expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50 25
Less script used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 95
45.30
Robert McKinlev, November 27, 1915. ,
Nov. 15, 1915 Railroad fare, Temple to Fort Worth and Pullman . . . . . . . . . . 5 20
Nov. 15, 1915 Bus at Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Nov. 17, 1915 Telephoning and telegraphing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 60
Nov. 18, 1915 Hotel at Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 55
Nov. 18, 1915 Car fare, Fort Worth-Dallas. . .° . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
Telephoning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. , 1 35
Nov. 23. 1915 - Hotel at Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 35
Car fare . . . . . . . . . . ..' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 10
Nov. 23, 1915 ' Interurban, Dallas to Waco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 40
Car fare, aco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Nov. 24, 1915 Hotel at‘ Waco._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 50
, Railroad fare Waco to Temple (script) . . . . . . . . . . . . . . . . . . . . . 1 05
Nov. 24, 1915 Bus at Temple . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Aggregate expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 54 00
Less script used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 05


(J1
N)
BUREAU or LABOR STATISTICS. 513
Expense Accounts Fiscal Year September 1, 1915, to August 31, 1916—Continued.

Date. Purpose Expended. Amount.

A. L. Garrett, November 27, 1915.

Nov. 13, 1915 Railroad fare, Hillsboro to Fort Worth . . . . . . . . . . . . . . . . . . . . .
Nov. 2, 1915 Car fare, Austin 50; railroad fare, Austin to Houston . . . . . . . . . $ 5 ()0
Nov. 2, 1915 Pullman fare $2.00, photographs of sp1der_$3.5 . . . . . . . . . . . . . 5 50
Nov. 3, 1915 Car fare, Houston 5c; livery, Houston $3.00 . . . . . . . . . . . . . . . . 3 55
.- Car fare at Harrisburg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Nov. 6, 1915 Car fare, Houston, 30c; hotel, Houston Nov. 2nd to Nov. 6th 14 30
Nov. 6, 1915 Railroad fare, Houston to Galveston and return . . . . . . . . . . . . . 2 00
Car fare at Galveston . . . . . . . . . . . . .: . . . . . . . . . . . . . . . . . . . . . . 10
Nov. 9, 1915 Railroad fare, Galveston to Texas City and return . . . . . . . . . . . 80
Nov. 9, 1915 Car fare, Texas City 10c; meals 50c ._ . . . . . . . . . . . . . . . . . . . . . . . 60
Nov. 18, 1915 Railroad fare, Galveston to Texas C1ty and return . . . . . . . . . . . 80
Car fare, Texas City 10c; meals 500 . . . . . . . . . . . . . . . . . . . . . . . . 60
Nov. 22, 1915 Telephone message, Galveston-Houston . . . . . . . . . . . . . . . . . . . . 30
Nov. 23, 1915 Car fare at Galveston Nov. 6th to Nov. 23rd . . . . . . . . . . . . . . . 1 50
Hotel at Galveston Nov. 6th to Nov. 23rd . . . . . . . . . . . . . . . . . . 60 00
Car fare at Houston . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . 05
Railroad fare, Houston to Austin (script) . . . . . . . . . . . . . . . . . . . 4 95
Pullman fare $2.00; car fare, Aust1n5c . . . . . . . . . . . . . . . . . . . . . . 2 05
Aggregate expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 102 20
Less script used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 95
_ _ $ 97 25
*Salaries, Bureau of Labor Statistics, November 30, 1915.
Nov., 1915 C. W. Woodman, Commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 166 66
A. L. Garrett, Inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
Robert McKinley, Inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
T. C. Jennings, Inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . 125 00
Frank Swor, Inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
P. A. McDannell, Statistican and Stenographer . . . . . . . . . . . . . 125 00
Total salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 791 66
Frank Swor, December 6. 1915. _
Nov. 1 , 1915 Railroad fare, Fort Worth to Austin and Pullman . . . . . . . . . . . $ 7 90
Nov. 2, 1915 Railroad fare, Austin to Fort Worth and Pullman . . . . . . . . . . . 7 90
Nov. 2, 1915 Bus at Fort Worth. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Nov. 3, 1915 Auto, Fort \Vorth to Tarrant schools . . . . . . . . . . . . . . . . . . . . . . 1 00
Nov. 4, 1915 Auto, Fort Worth to Tarrant county schools . . . . . . . . . . . . . . . . 1 25
Nov. 5, 1915 Auto, Fort Worth to Tarrant county schools . . . . . . . . . . . . . . . . 1 00
Nov. 6, 1915 Auto, Fort \Vorth to Tarrant county schools . . . . . . . . . . . . . . . . l 25
Nov. 10, 1915 Auto, Fort Worth to Tarrant county schools . . . . . . . . . . . . . . . . 1 25
Nov. 11 , 1915 Railroad fare, Fort Worth to Hillsboro . . . . . . . . . . . . . . . . . . . . . g 35
8
2
4
5

Nov. 14, 1915 Railroad fare, Fort Worth to Houston . . . . . . . . . . . . . . . . . . . . . . 25
Nov. 14, 1915 Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 00
Nov. 24 , 1915 Long distance call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
Nov. 30, 1915 Street car fare during month . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Nov. 30, 1915 Hotel and restaurant during month . . . . . . . . . . . . . . . . . . . . . . . . 10 00
$ 147 40
C. W. Woodman, December 7, 1915.
Nov. 24, 1915 Railroad fare, Austin to Fort Worth (scrip) . . . . . . . . . . . . . . . . . $ 5 90
Nov. 24, 1915 Pullman, Austin to Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Nov. 26, 1915 Interurban, Fort Worth to Dallas and return . . . . . . . . . . . . . . . l 40
Nov. 29, 1915 Railroad fare. Grapevine and return . . . . . . . . . . . . . . . . . . . . . . . 1 20
NOV- 30, 1915 Interurban, Fort Worth to Dallas and return . . . . . . . . . . . . . . . 1 40
Dec. 2, 1915 Railroad fare, Fort Worth to Abilene, Pullman . . . . . . . . . . . . . . 6 80
Dec. 4, 1915 Railroad fare, Abilene to Fort Worth, Pullman . . . . . . . . . . . . . . 6 80
Dec. 7, 1915 Railroad fare, Fort Worth to Austin (scrip) . . . . . . . . . . . . . . . . . 5 90
Dec. 7, 1915 Pullman, hotel and meals, _14 days . . . . . . . . . . . . . . . . . . . . . . . . . 62 45
Dec. 7, 1915 Telephoning and telegraphlng—November . . . . . . . . . . . . . . . . .. 11 69
Total expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 105 54
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 80
$ 93 74
T. C. Jennings, December 8, 1915.
Dec. 1 , 1915 Railroad fare, Austin to Fort Worth (scrip) . . . . . . . . . . . . . . . . . $ 5 90
Dec. 1 , 1915 Sleeper . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . ._ . . . . . . . . . . . . . . . . . . 2 00
Dec. 2, 1915 Railroad fare, Fort Worth to Abilene (scrlp) . . . . . . . . . . . . . . . . 4 80
Dec. 2, 1915 Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . l 50
Dec. 3, 1915 Railroad fare, Abilene to Fort Worth and Pullman . . . . . . . . . . 6 30
Dec. 4, 1915 Interurban, Dallas to Fort Worth and return . . . . . . . . . . . . . . . 1 25
Dec. 6, 1915 Railroad fare, Fort Worth to Austin (scrip) . . . . . . . . . . . . . . . . . 5 90
Dec. 6, 1915 Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel and restaurant, 6 days . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 50
Total expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 49 15
Less scrip . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . 21 4O

514
BUREAU‘ OF LABOR STATISTICS.
Expense Accounts Fiscal Year September 1, 1915, to August 31, 1916—Continued.

Date. Purpose Expended. Amount.
C. W. Woodman, December 21, 1915.
Dec. 8, 1915 Railroad fare, Austin to Fort Worth and Pullman . . . . . . . . . . . $ 6 90
Dec. 8, 1915 Two meals on train. . .~. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 80
Dec. 10, 1915 Interurban fare to Dallas and return . . . . . . . . . . . . . . ., . .‘ . . . . . . 1 25
Dec. 12, 1915 Interurban fare to Dallas and return . . . . . . . . . . . . . . . . . . . . . . . 1 25
Dec. 15, 1915 Interurban fare to Dallas and return . . . . . . . . . . . . . . . . . . . . . . . 1 25
Dec. 18, 1915 Railroad fare, Fort Worth to Houston and Rullman . . . . . . . . . . 10 20
Dec. 20, 1915 Interurban fare, Houston to Galveston . . . . . . . . . . . . . . . . . . . . . 1 25
Dec. 20, 1915 Interurban fare, Galveston to Houston . . . . . . . . . . . . . . . . . . . . . 1 25
Railroad fare, Houston to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . 4 95
Telegram . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Dec. 21, 1915 Hotel and restaurant. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 35
Total expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 99 70
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 05
- $ 80 65
*Bureau of Labor Statistics, December 21, 1915.
Dec , 1915 Janitor service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 5 00
Towel service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
I 8 6 00
Robert McKinley, December 21, 1915.
Nov. 1 , 1915 Discount on October expense account . . . . . . . . . . . . . . . . . . . . . . $ 1 20
Nov. 29, 1915 Auto hire. trip over Bell county, eight hour law cases . . . . . . . . 6 00
Nov. 29, 1915 Hotel at Rogers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 25
Dec. 1 , 1915 Railroad fare, Temple to Bartlett (scrip) . . . . . . . . . . . . . . . . . . . 1 40
Hotel at Bartlett . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
Dec 1 , 1915 Telegram to Woodman at Fort Worth. . ._ . . . . . .. . . . . . . . . . . . . 55
Dec 3, 1915 Railroad fare, Temple to Fort Worth (scrip) . . . . . . . . . . . . . . . . 3 70
ullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
Bus 500; street car fare, Fort Worth 80c . . . . . . . . . . . . . . . . . . . . 1 30
Dec. 1 , 1915 Discount on November expense account . . . . . . . . . . . . . . . . . . . . 55
Dec. 6, 1915 Hotel at Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 75
' gelegraph and telephone, 3rd and 4th . . . . . . . . . . . . . . . . . . . . . .
us . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Railroad fare. Fort Worth to Temple (scrip) . . . . . . . . . . . . . . . . 3 70
Pullman $1.50, bus 500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Dec 7, 1915 Railroad fare, Temple to Brownwood (scrip) . . . . . . . . . . . . . . . . 3 90
Pullamn $1.50, bus 50c, Telegrams 55c . . . . . . . . . . . . . . . . . . . . . 2 55
Dec 13, 1915 Hotel at Brownwood . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 21 60
Auto hire to visit industries . . . . . . .i . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Railroad fare, Brownwood to San Angelo (scrip) . . . . . . . . . . . . . 2 90
Dec. 13, 1915 Bus at San Angelo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Dec. 16, 1915 Auto hire to visit oil mill 3 miles out . . . . . . . . . . . . . . . . . . . . . . . 1 00
Dec. 17, 1915 Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 00
Dec. 17, 1915 Railroad fare, San Angelo to Fort Worth (scrip) . . . . . . . . . . . . . 7 15
Dec. 17, 1915 Supper at Brownwood 800, Pullman and bus $2.50 . . . . . . . . . . . 3 30
Dec. 18, 1915 Meals at Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 10
Interurban fare, Fort Worth to Dallas (cash) . . . . . . . . . . . . . . . 70
Dec 20, 1915 Hotel at Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 25
Total expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . $ 105 40
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 75
$ 82 65
A- L. Garrett, December 28, 1915. . _
Dec 1, 1915 Car fare, Austin 50; railroad fare, Austin to Houston (scrip)
$4.95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 5 00
Pullman, Austin to Houston . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . 2 00
Dec , 1915 Car fare, Houston 5c; railroad fare, Houston to Galveston.. . . 1 30
Car fare, Galveston 5c; breakfast, Houston 750 . . . . . . . . . . . . . . 80
Dec , 1917 Railroad fare, Galveston to Texas City . . . . . . . . . . . . . . . . . . . . . 40
Railroad fare, Texas City to Galveston . . . . . . . . . . . . . . . . . . . . . 40
Car far‘e, Texas City 100; meals 50c._ . . . . . . . . . . . . . . . . . . . . . . . 60
Dec. 15, 1915 Railroad fare, Galveston to Texas City . . . . . . . . . . . . . . . . . . . . . 40
Railroad fare, Texas City to Galveston . . . . . . . . . . . . . . . . . . . . . 40
Car fare, Texas City 100; meals 50c . . . . . . . . . . . . . . . . . . . . . . . . 60
Long distance, Galveston~Houston . . . . . . . . . . . . . . . . . . . . . . . . . 40
Dec. 22, 1915 Hotel at Galveston, Dec. 2nd to Dec. 22nd . . . . . . . . . . . . . . . . . 80 00
Car fare (same period) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
Dec- 22, 1915 Railroad fare. Galveston to Texas City 400; car fare 10c . . . . . . 50
Meals at Texas City . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Railroad fare, Texas City to Houston . . . . . . . . . . . . . . . . . . . . . . 15
Bus at Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
1366- 22, 1915 Meals 75c; railroad fare, Houston to Austin (scrip) . . . . . . . . . . 5 70
Dec- 22. 1915 Pullman $2.00, car fare at Austin 5c . . . . . . . . . . . . . . . . . . . . . . . 2 05
Total expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 103 95
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90


94 05
BUREAU OF LABOR STATISTICS. 515
Expense Accounts Fiscal Year September 1, 1915, to August 31, 1916—Continued.
-—*
Date. Purpose Expended; Amount.
T. C. Jennings, December 28, 1915.
Dec. 10, 1915 Railroad fare, Austin to Houston (scrip) . . . . . . ._ . . . . . . . . . . . . 3 4 95
Dec. 10, 1915 Pullman fare to Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Dec. 15, 1915 Interurban fare, Houston to Galveston . . . . . . . . . . . . . . . . . . . . . 1 25
Dec. 18, 1915 Interurban fare, Galveston to Houston . . . . . .- . . . . . . . . . . . . . . . 1 25
Dec. 22, 1915 Hotel and restaurant expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 60
Jitney and car fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 25
Railroad fare, Houston to Austin (scrip) . . . . . . . . . . . . . . . . . . . . 4 95
Dec. 23, 1915 Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00
Dec. .18. 1915 Livery hire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
Total expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 61 75
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 90
$ 51 85
*Salaries, Bureau of Labor Statistics, December 31, 1915.
Dec., 1915 C. W. Woodman, Commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 166 66
A. L. Garrett, Inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
Frank Swor, Inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
T. C. Jennings, Inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
Robert McKinley, Inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
P. A. MeDannell, Statistican and stenographer . . . . . . . . . . . . . 125 00
$ ‘791 66
Frank Swor, January 5, 1916.
Dec. 9, 1915 Long distance telephone to Austin . . . . . . . . . . . . . . . . . . . . . . . . . 3 0 90
Dec. 14, 1915 Long distance telephone to Galveston . . . . . . . . . . . . . . . . . . . . . . 40
Dec. 17, 1915 Hotel and restaurant, 17 days . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 00
Dec. 17, 1915 Street car fare, 17 days . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 90
Railroad fare, Houston to Dallas (scrip) . . . . . . . . . . . . . . . . . . . . 7 90
Dec. 17, 1915 Pullman fare $2.00, bus fare 500 . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
Dec. 20, 1915 Interurban fare, Dallas to Fort Worth and return . . . . . . . . . . . 1 25
Dec. 22, 1915 Railroad fare, Dallas to Greenville and return (scrip) . . . . . . . . 3 20
Dec.22,1915 Pullmanfare60c,bus50c................................ 110
Dec. 23, 1915 Interurban'fare, Dallas to Fort Worth and return . . . . . . . . . . . 1 25
Dec. 24, 1915 Street car fare, Dec. 17th to Dec. 24th . . . . . . . . . . . . . . . . . . . . . 1 75
Hotel and restaurant expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 00
Total expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 131 15
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ll 10
$ 120 05
*Lone Star Ice Go, January 7, 1916.
Dec. 31 , 1915 Ice for September, October, November and December . . . . . . . . $ 5 10
P. A. McDannell, January 7, 1916.
Jan. 4, 1916 Railroad fare, Austin to Dallas and Pullman . . . . . . . . . . . . . . . . $ 8 25
Jan. 5, 1916 Railroad fare, Dallas to Austin and Pullman . . . . . . . . . . . . . . . . 8 25
Hotel at Dallas $1.50, breakfast 500 . . . . . . . . . . . . . . . . . . . . . . . 2 00
Dinner (two) $1.40, supper (two) $1.55; . . . . . . . . . . . . . . . . . . . . 2 95
Long distance telephone to Fort Worth (two calls) . . . . . . . . . . . 65
Carriage 50c, street car fare at Dallas 250 . . . . . . . . . . . . . . . . . . 75
$ 22 85
*Southwestern Tel. and Tel. Co., January 10, 1916.
Jan. 10, 1916 Exchange . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4 00
Toll charges, November and December . . . . . . . . . . . . . . . . . . -. . . 10 95
$ 14 95
Gulf, Colorado & Santa Fe Railway Co., January 10, 1916.
Jan. 1, 1916 Three (3) Texas scrip books . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 75 00
Bureau of Labor Statistics, January 10, 1916.
Jan. 7, 1916 *Postage stamps for office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 100 00
Jan. 7, 1916 Box rent for quarter ending March 31, 1916 . . . . . . . . . . . . . . . . 1 50
$ 101 50
T. C. Jennings. January 17, 1916. , .
Jan. 1 , 1916 Railroad fare, Austin to Houston (scrip) . . . . . . . . . . . . . . . . . . . . $ 4 95
. ' Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Jan. 2, 1916 Hotel and restaurant at Houston . . . . . . . . . . . . . . . . . . . . . . . . . . 15 50
Bus 500, car fare $1.50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Jan. 6, 1916 Stenographic service $1.00 telegram 300 . . . . . . . . . . . . . . . . . . .. 1 30
Railroad fare, Houston to Beaumont (scrip) . . . . . . . . . . . . . . . . . 2 50

516
BUREAU or LABOR STATISTICS.
Expense Accounts Fiscal Year September 1, 1915, to August 31, 1916—Continued.


=69
N
A
Date. Purpose Expended. Amount.
T. C. Jennings. January 17, 1916—Continued.
Jan. 17, 1916 Hotel and restaurant at Beaumont . . . . . . . . . . . . . . . . . . . . . . . . $ 1. 42 50
CarfareatBeaumont.................................... 3 50
Jan. 15, 1916 Interurban, Beaumont to Port Arthur . . . . . . . . . . . . . . . . . . . . . . 60
Jan. 16, 1916 Interurban, Port Arthur to Beaumont . . . . . . . . . . . . . . . . . . . . . . 60
Jan. 17, 1916 Telephone calls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 30
Total expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 75 75
Lessscripused....... . . 745
$ 68 30
Robert lVlcKinley, January 17, 1916.
July 31 , 1915 Delaved telephone account while at Galveston . . . . . . . . . . . . . . $ 6 25
Dec. 27, 1915 Railroad fare, Temple to Austin (scrip) . . . . . . . . . . . . . . . . . . . . . 2 20
Dec. 29, 1915 Hotel at Austin . . . . . . . . . . . . . . . . . . . . . .._ . . . . . . . . . . . . . . . . . . 6 50
Railroad fare, Austin to San Antonio (scrip) . . . . . . . . . . . . . . . . 2 35
Jan. 2, 1916 Hotel at San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 50
Railroad fare, San Antonio to Austin (scrip) . . . . . . . . . . . . . . . . 2 35
Jan. 4, 1916 Hotel at Austin and bus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Railroad fare, Austin to Temple (scrip) . . . . . . . . . . . . . . . . . . . . 2 20
Jan. 5, 1916 Telegram to Jennings at Houston . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Jan. 6, 1916 Railroad fare, Temple to Houston (scrip)... . . . . . . . . . . . . . . 4 85
Pullman $2.00, hotel at Houston $3.00 . . . . . . . . . . . . . . . . . . . . . _ 5 00
Jan. 6,1916 CarfareatHoustonSOc.bus50c............:............. 100
Railroad fare, Houston to Beaumont $2.50 (scrip), bus 500. . . 3 00
Jan. 12, 1916 Telephone to Garrett at Galveston . . . . . . . . . . . . . . . . . . . . . . . . 50
Jan. 14,1916 2telegrams............._............................... 85
Jan. 15, 1916 Railroad fare, Beaumont to Port Arthur (cash) . . . . . . . . . . . . . . 60
Jan. 16, 1916 Railroad fare, Port Arthur to Beaumont (cash). . . . . . . . .. . . . . 60
Jan. 17, 1916 Hotel and restaurant at Beaumont . . . . . . . . . . . . . . . . . . . . . . . . 42 50
CarfareatBeaumont...... . 50
Total expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 98 05
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 45
$ 81 60
A. L. Garrett, January 19, 1916.
Jan. , 1916 Street car fare, Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 0 05
Railroad fare, Austin to Houston (scrip), Pullman . . . . . . . . . . . 6 95
Jan. 3,1916 Bus,Houston25c;meals750.............................. 100
Railroad fare, Houston to Galveston (cash), car fare . . . . . . . . . 1 30
Jan. 12, 1916 Car fare, Galveston, Jan. 2nd to Jan. 12th . . . . . . . . . . . . . . . . . . 75
Hotel and restaurant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 00
Railroad fare, Houston to Galveston . . . . . . . . . . . . . . . . . . . . . . . 1 25
Jan. 10,1916 Lon distancetelephone.................................. 100
Jan. 12, 1916 Mea s at Houston 750, car fare 5c . . . . . . I . . . . . . . . . . . . . . . . . . 80
Railroad fare, Houston to Beaumont (scrip). . . . .. .. . . . . 2 50
Jan. 13, 1916 Hotel and restaurant at Beaumont . . . . . . . . . . . . . . . . . . . . . . . . 2 75
Jan. 13, 1916 Railroad fare, Beaumont to Port Arthur (cash) . . . . . . . . . . . . . . 50
Jan. 15, 1916 Hotel and restaurant at Port Arthur . . . . . . . . . . . . . . . . . . . . . . . 6 50
Car fare and auto . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 10
. Railroad fare, Port Arthur to Beaumont . . . . . . . . . . . . . . . . . . . . 50
Jan. 16, 1916 Hotel and restaurant at Beaumont . . . . . . : . . . . . . . . . . . . . . . . . . 3 50
Railroad fare, Beaumont to Houston (scrip) . . . . . . . . . . . . . . . . 2 50
Carfare atHouston..................................... 05
Railroad fare, Houston to Galveston. . . .. . . . .. .. . . . .. .. . .. 1 25
Jan. 16, 1916 Street car fare at Galveston... .. .. ..~ .. .. 05
Totalexpense...... 3 67 30
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
3 57 35
T. C. Jennings, January 28, 1916.
Jan. 19, 1916 Interurban, Beaumont to Port Arthur and return . . . . . . . . . . . . $ 1 10
Jan. 20, 1916 Interurban, Beaumont to Port Arthur and return . . . . . . . . . . . . 1 10
Jan. 21 , 1916 Railroad fare, Beaumont to Houston (scrip) . . . . . . . . . . . . . . . . 2 50
Jan. 22, 1916 Bus, hotel and return, 50c; car fare, Jan. 22nd, 600 . . . . . . . . . . 1 10
Jan. 22, 1916 Hotel and resturant, 19th to 22nd, inclusive . . . . . . . . . . . . . . .. 19 60
Jan. 22, 1916 Railroad fare, Houston to Austin (scrip) . . . . . . . . . . . . . . . . .. 4 95
Jan. 22,1916 Pullman.HoustontoAustin.............................. 200
Total expense... S 32 35
Lessscripused........... 745
BUREAU or LABOR STATISTICS. 517
Expense Accounts Fiscal Year September 1, 1915, to August 31, 1916—Continued.


Date. Purpose Expended. Amount.
A. L. Garrett, January 28, 1916.
Jan. 11 , 1916 Railroad fare, Galveston to Texas City and meals . . . . . . . . . . . 3 0 90
Railroad fare, Texas City to Galveston . . . . . . . . . . . . . . . . . . . . . 40
Jan. 11 , 1916 Street car fare 10c, Jan. 12th and Jan. 16th Pullman, Houston
to Beaumont and return 90c . . ~ . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Jan. 19, 1916 Railroad fare, Galveston to Texas City and return . . . . . . . . . . . 80
Meals 50c, car fare 10c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Jan. 25, 1916 Hotel at Galveston, Jan. 16th to Jan. 25th . . . . . . . . . . . . . . . . . 35 00
Car fare, Jan. 16th to Jan. 25th . . . . . . . . . . . . . . . . . . . . . . . . . .. 75
Railroad fare, Galveston to Texas City . . . . . . . . . . . . . . . . . . . . . 40
Jan. 25, 1916 Meals 500, car fare 10c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Railroad fare, Texas City to Houston $1.15, meals 75c, bus 25c 2 15
Railroad fare, Houston to Austin (scrip), Pullman . . . . . . . . . . . 6 55
Bus at Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Total expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 49 40
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 95
$ 44 45
Bureau of Labor Statistics, January 31, 1916.
Jan., 1916 *Janitor service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 5 00
Towel service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
3 6 00
*Salaries, Bureau of Labor Statistics, January 31, 1916.
Jan., 1916 C. W. Woodman, Commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 166 66
A. L. Garrett, Inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
Robert McKinley, Inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
T. C. Jennings, Inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
Frank Swor, Inspector . . . . . . . . . . . . . . . . . ' . . . . . . . . . . . . . . . . . . 125 00
P. A. McDannell, Statistican and Stenographer . . . . . . . . . . . . . 125 00
Total salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 791 66
Robert McKinley, February 3, 1916. _
Jan. 18, 1916 Railroad fare, Beaumont to Orange and return (scrip) . . . . . . . . 3 1 30
Jan. 20, 1916 Railroad fare, Beaumont to Orange and return (scrip) . . . . . . . . 1 30
Livery rig to visit saw mills . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
Jan. 22, 1916 Railroad fare, Beaumont to Port Arthur and return (cash). . . . 1 20
Hotel and restaurant at Beaumont . . . . . . . . . . . . . . . . . . . . . . . . 20 50
Railroad fare, Beaumont to Temple (scrip) . . . . . . . . . . . . . . . . . 7 35
Bus at Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Jan. 22, 1916 Meals enroute and Pullman, bus at Temple . . . . . . . . . . . . . . . . . 3 25
Jan. 26, 1916 Railroad fare, Temple to Fort Worth . . . . . . . . . . . . . . . . . . . . . . 3 7O
Pullman, bus at Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Jan. 29, 1916 Street car fare at Fort Worth, Hotel and restaurant . . . . . . . . . 11 95
Interurban fare, Fort Worth to Dallas . . . . . . . . . . . . . . . . . . . . . 70
Jan. 31 , 1916 Hotel and restaurant at Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 75
Total expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 64 00
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 95
$ 54 05
Frank Swor, February 3, 1916.
Jan 4, 1916 Hotel and restaurant 4 days at Fort Worth . . . . . . . . . . . . . . . . . $ 14 00
Street car fare 4 days at Fort Worth . . . . . . . . . . . . . . . . . . . . . . . 90
Jan. 5, 1916 Railroad fare, Fort Worth to Austin (scrip), Pullman . . . . . . . . 7 90
Carriage to train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Jan 6, 1916 Railroad fare, Austin to Dallas (scrip), Pullman . . . . . . . . . . . . . 8 25
Carriage to train . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Jan. 8, 1916 Hotel at Dallas and car fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 40
Jan. 31, 1916 Hotel at Fort Worth 14 days . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 00
Jan. 31 , 1916 Street car fare at Fort Worth 14 days . . . . . . . . . . . . . . . . . . . . . . 3 00
Total expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 91 95
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 15
$ 79 80
*Southwestern Tel. and Tel. Co., February 12, 1916.
Feb., 1916 Telephone exchange . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 4 00
Telephone tolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 40
3 8 40
*American Express Co., February 12, 1916.
Jan. 31 , 1916 Express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 0 80
518
BUREAU OF LABOR STATISTICS.


Expense Accounts Fiscal Year September 1, 1915, to August 31, 1916—Continued.
Date. Purpose Expended. Amount.
T. C. Jennings, February 12, 1916.
Feb. 2, 1916 Railroad fare, Austin to San Antonio (scrip) . . . . . . . . . . . . . . . . $ 2 35
Feb. 4, 1916 Hotel and restaurant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 50
Feb. 3, 1916 Long distance telephone call . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 10
Feb. 5, 1916 Railroad fare, San Antonio to Austin (scrip) . . . . . . . . .v . . . . . . . _ 2 35
Total expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 16 30
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 70
$ 11 60
A. L. Garrett, February 18, 1916.
Feb. , 1916 Car fare at Austin. .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 0 05
Railroad fare and Pullman, Austin to Houston (scrip) . . . . . . . . 6 95
Feb. 3, 1916 Car fare at Houston, Interurban, Houston to Galveston . . . . . . 1 30
Meals at Houston and car fare at Galveston . . . . . . . . . . . . . . . . 80
Interurban fare, Galveston to Texas City and return . . . . . . . . . 80
Meals at Texas City and car fare . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Feb. 15, 1916 Interurban fare, Galveston to Texas City and return . . . . . . . . . 80
Meals at Texas City and car fare . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Feb. 17, 1916 Car fare at Galveston Feb. 4, 1916, to Feb. 17, 1916 . . . . . . . . . 1 00
Hotel and restaurant expenses at Galveston Feb. 3 to Feb. 17.. . 50 00
Total expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 62 90
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 95
$ 57 95
A. L. Garrett, February 26, 1916. _
Feb. 17, 1916 Railroad fare, Galveston-Houston-Beaumont (scrip) . . . . . . . . . $ 3 75
Meals and car fare at Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
Pullman and railroad fare, Beaumont to Port Arthur . . . . . . . . 95
Feb. 19, 1916 Hotel at Port Arthur and car fare . . . . . . ._ . . . . . . . . . . . . . . . . . . 7 40
Railroad fare, Port Arthur to Beaumont (interurban) . . . . . . . . 50
Feb. 19, 1916 Meals at Beaumont . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Railroad fare, Beaumont to Houston (scrip), Pullman . . . . . . . . 2 95
Car fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- 05
Feb. 20, 1916 Hotel at Houston, interurban, Houston to Galveston . . . . . . . . . 75
Car fare at Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 05
Feb. 23, 1916 Railroad fare, Galveston to Texas City and return . . . . . . . . . . . 80
Meals at Texas City and car fare, long distance to Austin. . . . 1 85
Feb. 24, 1916 Hotel at Galveston, Feb. 20th to Feb. 24th, and car fare. . . . . 13 70
‘ Interurban, Galveston to Houston . . . . . . . . . . . . . . . . . . . . . . . . . 1 25
Hotel and car fare at Houston . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . 1 60
Railroad fare, Houston to Austin (scrip), Pullman, bus . . . . . . . 7 20
Total expense . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . $ 48 10
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 95
$ 38 15
Frank Swor, February 28, 1916.
Hotel at Dallas $36.00, local telephone bill_$1.00 . . . . . . . . . . . . $ 37 00
Feb. 9, 1916 Street car fare $2.50, railroad fare to McKinney 75c . . . . . . . . . 3 25
Hotel at McKinney $1.00, auto hire 500 . . . . . . . . . . . . . . . . . . . . 1 50
Interurban to Sherman 75c, auto hire 50c . . . . . . . . . . . . . . . . . . - 1 25
Interurban to Denison and return 60c, auto hire 75c . . . . . . . . .. 1 35
Hotel at Sherman 2 days . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
Feb. 11, 1916 Railr(oad_ )fare to Bonham (scrip), railroad fare to Denison 1 85
scrip . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Bus at Bonham and Denison, auto hire, dinner . . . . . . . . . . . . . ‘. 1 50
Railroad fare, Denison to Dallas (scrip) . . . . . . . . . . . . . . . . . . . ._ 2 25
Feb. 12, 1916 Hotel one day at Dallas, Pullman 40c, bus 25c . . . . . . . . . . . . . . 3 65
Interurban fare to Corsicana and return, dinner . . . . . . . . . . . . . 3 10
Feb. 13, 1916 Interurban fare, Dallas to Fort Worth . . . . . . . . . . . . . . . . . . . . . 70
Feb. 19, 1916 Hotel at Dallas 7 days, car fare 800 . . . . . . . . . . . . . . . . . . . . . . . . 28 80
Hotel at Fort Worth 2 days, car fare 40c . . . . . . . . . . . . . . . . . . . 7 40
Feb. 21 , 1916 Interurban fare to Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
- Railroad fare, Dallas to Austin (scrip), Pullman . . . . . . . . . . . . . 7 30
Dinner on diner $1.35, bus 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 60
Railroad fare, Austin to San Antonio (scrip), Pullman . . . . . . . . 2 75
Feb. 23, 1916 Meal on diner $1.25, bus 250 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
Feb. 24, 1916 1lgailroad fare, Cuero and return (scrip) . . . . . . . . . . . . . . . . . . . . . 5
inner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Feb. 27, 1916 Railroad fare, San Antonio to Austin (scrip) . . . . . . . . . . . . . . . . 2 35
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 40
Hotel at San Antonio, car fare 500 . . . . . . . . . . . . . . . . . . . . . . . . . 20
Total expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 142 40
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 20
$ 122 20
BUREAU or LABOR STATISTICS. 519
Expense Accounts Fiscal Year September 1, 1915, to August 31, 1916—Continued.


Date. Purpose Expended. Amount.
Robert McKinley, February 28, 1916.
Feb. 9, 1916 Hotel at Dallas 9 days, and car fare . . . . . . L . . . . . . . . . . . . . . . . $ 38 50
Local telephone 9 days . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Interurban fare, Dallas to McKinney, hotel . . . . . . . . . . . . . . . . . 1 75
' Interurban fare, McKinney to Sherman . . . . . . . . . . . . . . . . . . . . 75
Feb. 10, 1916 Long distance telephone $3.25, hotel at Sherman . . . . . . . . . . . . 6 75
Interurban fare, Sherman to Dallas._ . . . . . . . . . . . . . . . . . . . . . . . 1 50
Railroad fare, Dallas to Temple (scrip) . . . . . . . . . . . . . . . . . . . . . 4 05
Feb. 13, 1916 Railroad fare, Temple to Dallas (scrip), Pullman and bus. . .. . 6 05
Feb. 14, 1916 ~ Telegraphin 400, car fare 13th to 19th $1.75 . . . . . . . . . . . . . . . 2 15
Feb. 19, 1916 Hotel at Da las . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 00
Railroad fare, Dallas to Temple, Pullman and bus . . . . . . . . . . . 5 25
Typewriter rent at Dallas . . . . . . . . . _. . . . . . . . . . . . . . . . . . . . . . . 1 00
Feb. 21 , 1916 Railroad fare, Temple to Austin (scrip), Pullman . . . . . . . . . . . . 2 60
Bus at Temple 50c, Hotel at Austin $3.00 . . . . . . . . . . . . . . . . . . 3 50
Feb. 22, 1916 Railroad fare, Austin to Llano and return . . . . . . . . . . . . . . . . . . 3 95
Feb. 23, 1916 Hotel at Llano . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 50
Railroad fare, Austin to San Antonio, Pullman . . . . . . . . . . . . . . 2 75
Meals en route and bus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
Feb. 24, 1916 (Railrpoad fare, San Antonio to Cuero and return (scrip) . . . . . . . 5
ar are . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Feb. 27, 1916 Railroad fare, San Antonio to Austin, Pullman . . . . . . . . . . . . . . - 2 75
Hotel at San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
Feb. 28, 1916 Hotel at Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
Total expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 145 50
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25
$ 121 25
*Tobin’s Book Store, February 28, 1916. -
Dec. 8, 1915 1 clipless machine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 3 50
Sept. 1, 1916 (Itemized statement) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 40
Jan. 7, 1916 1 hand blotter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
$ 63 40
Houston & Texas Central Railroad Co., February 28, 1916.
Feb. 28, 1916 Five Texas scrip books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 125 00
Bureau of Labor Statistics, February 29, 1916.
Feb. , 1916 *Salary Commissioner, 4 inspectors and stenographer . . . . . . . . . 3 791 66
A. L. Garrett, March 15, 1916.
Mar. 2—14, Transportation, hotel and restaurant, and car fare while in-
1916 specting in Waco, Fort Worth, Dallas, Galveston, Texas
City and Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 61 40
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 25
3 46 15
Robert McKinley, March 20, 1916.
Feb. 29— Transportation, hotel, long distance telephone, bus, local
Mar. 18, 1916 telephone, typewriter rent, while inspecting in Austin,
Temple and Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 82 85
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 30
$ 69 55
T. C. Jennings, March 21, 1916.
Mar. 1—17, Transportation, hotel and restaurant, car fare, bus, and
1916 automobile hire while inspecting in Waco, Temple,
Granger, Taylor and Austin . . . . . . . . . . . . . . . . . . . . . . . . . $ 74 00
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 25
$ 68 75
A. L. Garrett, March 28, 1916. ,
Mar. 17—26 Transportation, hotel and restaurant, car fare and bus while
1916 inspecting at Houston, Texas City, Galveston, Beaumont,
Port Arthur and Austin. . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . 3 61 30
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 95
$ 51 35
Frank Swor, March 30, 1916. _
Feb. 29~ Transportation, auto hire, long distance telephone, bus,
Mar. 29, 1916 street car fare, and hotel while inspecting Austin, Dallas,
Fort Worth, Waxahachie, West, Waco and Austin . . . . . . . 3 132 15
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 50
$ 122 65
520
BUREAU or LABOR STArIsTIcs.
Expense Accounts Fiscal Year September 1, 1915, to August 31, 1916—Continued.

Date. Purpose Expended. Amount-
T. C. Jennings, March 30, 1916.
Mar. 21—30, Transportation, long distance telephone, hotel and restaurant
1916 while inspecting at Fort Worth, Dallas and Taylor . . . . . . 3 53 15
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 90
39 25
Bureau of Labor Statistics, March 31, 1916.
Man, 1916 *Salary Commissioner, 4 inspectors and stenographer . . . . . . . . . 791 66
Man, 1916 *Janitor service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Towel service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Draya e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 75
Posto ice box rent for quarter . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
8 25
Robert McKinley, April 3, 1916.
Mar. 19-30, Transportation, street car fare, typewriter rent, telegram,
1916 auto hire, bus, hotel and meals while inspecting at Fort
Worth, Dallas, Temple and Lampasas . . . . . . . . . . . . . . . . . . 47 90
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 10
40 80
_ T. C. Jennings, April 18, 1916. _
April 1-17, Transportation, bus, street car fare, long distance telephone,
1916 telegram, hotel and restaurant while inspecting at
Houston and Galveston . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . $ 75 20
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 90
65 30
. A. L. Garrett, April 18, 1916. .
Apl‘ll 2—18, Transportation, car fare, typewriter rent, hotel and restaurant
1916 while inspecting at Houston, Galveston and Texas City. . 60 70
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 95
55 75
Bureau of Labor Statistics, April 30, 1916.
April, 1916 -*Salary Commissioner, 4 inspectors and stenographer . . . . . . . . . 791 66
April, 1916 *Janitor service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Towel service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
6 00
Frank Swor, May 1, 1916.
Mar. 30— Transportation, bus, street car fare, local telephone calls,
April 30, 1916 hotel and restaurant while inspecting Brenham, Houston,
Galveston and Fort Worth . . . . . . . . . . . . . . . . . . . . . . . . . . . 138 60
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .i . . . . >. . . 22 85
115 75 .
_ T. C. Jennings, May 1, 1916. . ' _ _
Apr1119—30 Transportation, bus, car fare, hotel and restaurant while in-
1916 specting at Houston and Galveston . . . . . . . . . . . . . . . . . . . . 55 95
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 90
46 05
_ A. L. Garrett, May 1, 1916.
April 18— Transportation, street car fare, typewriter rent, local tele-
May 1 . 1916 phone, bus, hotel and restaurant while inspecting at
Galveston, Texas City, Virginia Point and Austin . . . . . . . $ 62 50
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 95
57 55
_ Robert McKinley, May 2, 1916.
April 30, 1916 Transportation, bus, typewriter rent, street car fare, hotel
and restaurant while inspecting at Temple , Houston and
Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 139 95
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 70


130
BUREAU or LABOR STATIsTIos. 521


Expense Accounts Fiscal Year September 1, 1915, to August 31, 1916—Continued.
Date. Purpose Expended. Amount.
C. W. Woodman, May 2, 1916. . _
Mar.31— Transportation, dining car service, bus, long distance tele-
May 1, 1916 phone and telegraph, hotel and meals (31 days) while in-
s ecting at Dallas, Fort Worth, Austin, Houston and
alveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 218 46
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 60
170 86
. *American Express Co., May 8, 1916.
Apr1129, 1916 Express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 35
Gulf, Colorado & Santa Fe Railway Co., May 8, 1916.
May 5, 1916 Five Texas scrip books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00
*Western Union Telegraph Co., May 8, 1916.
April 6—26 (Itemized) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 08
T. C. Jennings, May 13, 1916.
May 2-12, Transportation, bus, telegram, telephone, street car fare,
1916 hotel and restaurant while inspecting at Houston, Gal-
veston, Beaumont and Port Arthur . . . . . . . . . . . . . . . . . . . . 67 00
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‘ ‘ 15 5O
51 50
A. L. Garrett, May 18, 1916.
May 17, 1916 Transportation, street car fare, hotel and restaurant expense
while inspecting at Houston, Galveston, Austln and San
Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 65 15
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 25
52 90
C. W. Woodman, May 27, 1916. .
May 19—25, Transportation, bus, telephoning and telegraphing, hotel and
1916 restaurant expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 62
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 70
41 92
A. L. Garrett, May 29, 1916.
May 28, 1916 Transportation. street car fare, local telephone tolls. hotel and
resturant expense while inspecting at San Antonio . . . . . . 41 65
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 35
39 30
T. C. Jennings, May 29, 1916.
May 21—28, Transportation, bus, street car fare, hotel and restaurant
1916 expense while inspecting at San Antonio, Austin and
Temple. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 37 90
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 90
31 00
Frank Swor, May 30, 1916.
May 3-31 , Transportation, typewriter rent, street car fare and restaurant
1916 expense while inspecting at Houston, Sugarland, Dallas,
Fort Worth, Cleburne, Wichita Falls, Sherman and
Denison . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 142 70
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2O 25
. 122 45
Robert McKinley, May 30, 1916.
May 1—31,‘ Transportation, bus, telephone, street car fare, auto hire,
1916 telegram. hotel and restaurant expense while inspecting
at Fort Worth, Temple. Fort Worth, Min s, Thurber,
Strawn, Weatherford, Mineral Wells, Da as, Wichita
Falls and Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 133 85
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 65
97 20
Bureau of Labor Statistics, May 31, 1916. -
May 31 , 1916 *S Commissioner, 4 inspectors and stenographer . . . . . . . . . 791 66
Gulf, Colorado & Santa Fe Railway Co., June 17, 1916. ’
June 14, 1916 Two Texas scrip books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00


‘ 522
BUREAU OF LABoR STATIsTIos.
Expense Accounts Fiscal Year September 1, 1915, to August 31, 1916—Continued.

Date. Purpose Expended. Amount.
A. L. Garrett, June 19, 1916. '
June 4—18, Transportation, street car fare, hotel and restaurant expense
1916 .while inspecting at San Antonio . . . . . . . . . . . . . . . . . . . . . . . 53 75
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 35
51 40
C . W. Woodman, June 23, 1916.
June 9-20, Transportation dining car service, hotel and restaurant ex-
1916 ense whi e inspecting at Austin, Fort Worth, Waco,
allas, Thurber and Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 90
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 10
59 80
Bureau of Labor Statistics, June 27, 1916.
June 27, 1916 *Postoﬂice box rent, quarter ending September 20, 1916 . . . . . . 1 50
April 1—6—27 ,
1916 *Itemized statement, Tobin’s Book Store . . . . . . . . . . . . . . . . . . . . 7 81
May 18-24-26,
1916 *Itemized statement, Tobin’s Book Store . . . . . . . . . . . . . . . . . . . . 6 53
14 34
' International & Great Northern Railway Co., June 27, 1916.
June 26, 1916 Four Texas scrip books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00,
A. L. Garrett, June 30, 1916.
June 22-29, Transportation, long distance ,telephone, local telephone,
1916 street ‘car fare, hotel and restaurant expense while in-
specting at San Antonio . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 44 32
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 35
41 97
Bureau of Labor Statistics, June 30, 1916.
June 30, 1916 *Salary Commissioner, 4 inspectors and stenographer. . . . . . . . . 791 66
' *Janitor service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Towel service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
6 00 -
Robert McKinley, June 30, 1916. .
June 1-30, Transportation, bus, hotel and restaurant expense while in-
1916 specting at Austin, Fort Worth, Temple and Brownwood. 135 85
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 60
107 25
Frank Swor, July 3, 1916.
June 1—30, Transportation, typewriter rent, auto hire._ bus, street car
1916 fare, hotel and restaurant expense while inspecting at
Diamond Hill Potting Plant, Dallas, Fort Worth,
Marshall, Texarkana, ongview, Thurber, Austin and
Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 151 05
Less scrip used . . . . . . . . . . . . . . . . . i . . . . . . . . . . . . . . . . . . . . . . 29 90
121 15
C. W. Woodman, July 7, 1916.
June 25— Transportation, bus, long distance telephone, telephone, hotel
July 6 , 1916 and restaurant expense while ‘ inspecting at Austin, _
Houston, Fort Worth and Dallas . . . . . . . . . . . . . . . . . . . . . . $ 90 45
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 05
¢ 71 40
- A. L. Garrett, July 25, 1916.
July 8-22, Transportation, car fare, livery, bus, hotel and restaurant
1916 expense for the above period while inspecting at Austin,
Marshall, Palestine, Longview, Tyler and Waco . . . . . . . . . 80 85
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 05
62 80
T. C. Jennings, July 25, 1916. _ _ _
July 8—21 , Transportation, bus, automobile hire, long distance telephone,
1916 tele ram, hotel and restaurant expense while inspecting
at , ouston, Beaumont and Port Arthur . . . . . . . . . . . . . . . . 90 45
Less scrip used . . . . . . . . . . . . . . . . : . . . . . . . . . . . . . . . . . . . . . . . . . 14 90


75 55
BUREAU OF LABOR STATIsTiOs.
523
Expense Accounts Fiscal Year September 1, 1915, to August 31, 1916—Continued.


Date. Purpose Expended. Amount.
July 31 , 1916 *Salary of Commissioner, 4 inspectors and stenographer . . . . . . . $ 791 66
*Janitor service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . z . . . . . . . . . . . . $ 5 00
Towel service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
. 8 6 00
Robert McKinley, August 3, 1916.
July 1—31 , Transportation, telephoning and telegraphing, hotel and
1916 restaurant expense while inspectin at Austin, Fort Worth, -
Temple, Abilene, Dallas, Greenvi e and Ennis . . . . . . . . . . $ 151 10
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 65
$ 116 45
Frank Swor, August 4, 1916. _
July 1—31, Transportation, local telephone, auto hire, street car fare,
1916 Ion distance telephone, hotel and restaurant expense
whi e inspecting at Houston, Dallas, Fort Worth and
Greenville . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 137 00
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 10
. 3 125 90
*American Express Co., August 10, 1916. ~
July 31, 1916 Express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 1 00
*Southwestern Tel. and Tel. Co., August 10, 1916.
June 21—
July 20, 1916 Telephone toll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 6 90
' International & Great Northern Railway Co., August 10, 1916.
Aug. 7, 1916 Four Texas scrip books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
Aug. 7, 1916 One scrip book . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 25 00
A. L. Garrett, August 15, 1916. '
Aug. 6-13, Transportation, bus, street car fare, hotel and restaurant ex-
1916 pense while inspecting at Houston, Galveston and Austin. 3 46 40
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 35
$ 35 05
T. C. Jennings‘, August 15, 1916.
Aug. 15—16, Transportation, bus, hotel and restaurant expense while in-
1916 specting at Houston and Galveston . . . . . . . . . . . . . . . . . . . . $ 37 15
Less scrip used . . . . . . . . . . .‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 90
$ 27 25
C. W. Woodman, Au ust 22, 1916.
Aug. 1—16, Transportation, ack, car fare, _toll at Fort Worth, hotel and
1916 restaurant exgense while inspecting at Austin, Dallas,
Fort Worth, alveston, Houston and Mineral Wells. . . . $ 118 05
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 70
. $' 94 35
International & Great Northern Railway Co., August 25, 1916.
Aug. 25, 1916 Six Texas scrip books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 00
A. L. Garrett, August 25, 1916.
Aug. 21—25, - Transportation, bus, hotel‘and restaurant expense while in-
1916 specting at Fort‘ Worth and D as . . . . . . . . . . . . . . . . . . . . . 30 35
Less scrip used . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 80
$ 18 55
Bureau of Labor Statistics, Aug. 31, 1916.
Aug. 31 , 1916 *Salary Commissioner, 4 inspectors and stenographer . . . . . . . . . 3 791 74
*Janitor service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5 00
Towel service . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . 1 00
$ 6 00
Total of expenditures from Appropriation X-176 contained in
foregoing accounts and carried forward to appendix . . . . . . . $ 6,229 66


524 INDUSTRIAL ACCIDENT BOARD.
INDUSTRIAL ACCIDENT BOARD.
Bnron'r or SUDcoMiiI'rTEE No. 1.
This board was created by the Thirty-third Legislature, in 1913, as
a part of the machinery of the Workmen’s Compensation Act, which
Act was amended in 1917 by the Thirty-ﬁfth Legislature.
Your Committee recommends that the law be amended so as to make
the board consist of the Labor Commissioner, the Insurance Commis—
sioner, and the Attorney General, and that the work of said board be
done under the supervision and in connection with the Labor Depart-
ment; also that said law be further amended so as to increase the com-
pensation to be received by laborers who are the victims of industrial
accidents to at least equal what they received under the law prior to
its amendment.
Our conclusion is that under the present law the insurance companies
proﬁt and the injured employes suffer; that the tremendous majority
of the cases are uncontested and the entries relative thereto are merely
secretarial, and that the contested cases which call for any hearing of
the board are so few that they can be disposed of in a few hours’ work
by the board each. month. We believe this change in the law will
result in a saving to the State of the salaries of the board, as now con-
stituted, and the saving of clerical expense besides.
Appropriations and Expenditures for Two Years, Beginning September 1, 1915, and Ending
August 31, 1917, Including Supplemental Appropriation, Acts Regular
Session Thirty-Fifth Legislature, Page 26.

Debit. Credit _
For the Years Ending For the Years Ending
Aug. 31, Aug. 31, Aug. 31, Aug. 31,
1917


1916 1916 1917
Salary of Chairman . . . . . . . . . . . . . . . . . . . . .. 3 3,000 00$ 3,000 008 3,000 00$ 3,000 00
Salaries 2 members, $2,500 each . . . . . . . . . . . . . 5,000 00 5,000 00 5,000 00 5,000 00
Salary of secretary . . . . . . . . . . . . . . . . . . . . . . . .. 2,000 00 2,000 00 2,000 00 2,000 00
Salaries 3 clerks, $1,300 each . . . . . . . . . . . . . . . . 3,900 00 3,900 00 3,900 00 3,900 00
Postage and box rent . . . . . . . . . . . . . . . . . . . . . . . 1 ,500 00 1 ,500 00 876 00 1 ,500 00
Express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50 00 50 00 2 39 4 35
Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 100 00 100 00 67 85 67 75
Porter hire . . . . . . . . . . . . . . . . . . . . . . . . . . . . '. . . . 48 00 48 00 48 00 48 00
Ice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 18 00 18 00 15 20 18 00
Filing cases and office furniture . . . . . . . . . . . . . . 1,000 00 500 00 985 35 510 00
Belelgraph . . . . . . . . .fii . . . . . ..l . . . . . . . . . . . . 1 088 1 088 82% 931g
00 s, stationery an o ce supp ies . . . . . . . . . ‘ , .
ilirintiiig of forms . . . . . . . . . . . .f . . . . . . . . . . . . . 1 ,000 00 1 ,000 00 537 24 667 53
rave ing expenses necessary or inspection,
investigation and taking testimony . . . . . . _ 1,000 00 1,000 00 876 75 981 10
Employment of physicians as provided _in
gection 4, Part 2 of Employers Liability
ct. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Supplemented by First’ Called Session
Thirty-Fifth Legislature.
Salary assistant secretary, 3 months . . . . . . . . . . . . . . . . . . . . 450 00 . . . . . . . . . . 450 00
Salary chief clerk and statistican, 3 months. . . . . . . . . . . . . 375 00 . . . . . . . . . . 375 00
Salary of inspector and adjuster, 3 months. . . . . . . . . . . . . . 450 00 . . . . . . . . . . 450 00
Salary 1 additional clerk, 3 months . . . . . . . . . . . . . . . . . . . . 325 00 . . . . . . . . . . 325 00
Salary 1 stenographer and clerk to Chairman. . . . . . . . . . . 325 00 . . . . . . . . . . 325 00

$20,566 00 $21,991 00 $18,563 56 $21,513 36
Unused . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,002 44 $ 477 64


INDUSTRIAL ACCIDENT BOARD.
525
Appropriations and Expenditures for Two Years, Beginning September 1, 1917 and Ending
August 31, 1919.


Debit
For the Years Ending Credit,
Aug 31 A g 31 15f;
. , u , ,
191 1919
Salary of Chairman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 4,000 00 4,000 ()0 .
Salary 2 members of board, each $3,000 . . . . . . . . . . . . . . . . . ,000 00 $ 6,000 00 $ 1
Salary of secretary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,500 00 2,500 00 '416 66
Salary assistant sceretary . . . . . . . . . r . . . . . . . . . . . . . . . . . . . . 1 ,800 00 1 ,800 00 300 00
Salary 3 clerks, $1,300 each._ . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,900 00 3,900 00 649 98
Salary chief clerk and statistican . . . . . . . . . . . . . . . . . . . . . . . 1,500 00 1 ,500 00 250 ()0
Salary of inspector and adjuster . . . . . . . ._ . . . . . . . . . . . . . . . . 1 ,800 00 1 ,800 00 300 00
Salary of clerk and stenographer to Chairman . . . . . . . . . . . . 1 ,500 00 1 ,500 00 250 ()0
Salary of porter to serve also Pension and Labor Depart-
ments and Board of Water Engineers . . . . . . . . . . . . . . . 480 00 480 00 80 00
Postage and box rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,500 00 1 ,500 ()0 2 00
Express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00 5 ()0 1 05
Telephone . . . - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 100 00 100 00 16 20
Ice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 27 00 , _ _ _ _ _ 0 _ H
Filing cases and furniture and ﬁxtures . . . . . . . . . . . . . . . . . . 1 ,000 00 750 00 735 71
Telegraph._ . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . .. 5 00 50 00 9 75
Books, stationery and ofﬁce supplies . . . . . . . . . . . . . . . . . . . . 1 ,200 00 1 ,200 00 959 27
Printing . . . . . . . . . . . . . . . . . . . . . . . . . ,00 00 1,000 00 20 90
Traveling expenses necessary for inspection, Investigation
and taking testimony . . . . . . . . . . . . . . . ._ . . . . . . . . . . . 2,000 00 2,000 00 123 90
Employment of physicians and expenses incident to ex-
aminations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,500 00 1 ,500 00
Fee Batts & Brooks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00 . . . . . . . . . . $32,407 00 $31,657 003 6,418 08
Unused . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 325,988 92 $31,657 00
STATEMENT.
Nuniber of accidents reported to the board during the month
of September, 191’? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,239
October, 191'? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,175
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.414
Number of fatal accidents reported to the board during the
month of September, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . 14
October, 191'?’ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Number of claims ﬁled with the board during the month
of September, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 420
October, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....... 593
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,013
Amount of compensation paid out by insurance Companies,
as shown by the ﬁles of this board, during the month of
September, 1917' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 42,691 11
October, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48,833 39

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 91,524 50
526 INDUSTRIAL AooIDENT BoARD.
Amount of medical expenditures, doctors’ bills, medicines,
and hospital fees made by insurance companies, as shown
by the receipts on ﬁle with this board during the month
I
of September, 191'?’ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$' 14,815 36
October, 191'?’ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17,947 43
Total . . . . . . ..' . . . . . . . . . . . . . .., . . . . . . . . . . ..$ 32,762 '79
Total expenditures made by insurance companies during '
the month of September, 1917 . . . . . . . . . . . . . . . . . . . . . . .8 57,506 4'?’
October, 191’? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 66,130 82
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $123,637 29
coNDENsED STATEMENT FROM THE REcoRDs OF THE INDUSTRIAL ‘ACCI-
DENT BoARD, c-IviNe A BRIEF SUMMARY EVIDENCING TI-IE DEVELOP-
MENT OF THAT DEPARTMENT ERoM SEPTEMBER 1, 1913,
To AUGUST 31, 1917.
Total number of employers of labor subscribing under the Act:
September 1, 1.914 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..2_,844
September 1,1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..3,580
September 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..4,200
September 1, 1917. . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . .6_,481
Total number of employes as reported by subscribing employers, and
Subject to the beneﬁt of the Act:
September 1, 1914 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..10’7,035
‘ September 1, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..118,046
September 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..200,000
September 1, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..268,680
Total number of accidents reported to the board during ﬁscal year
ending:
August 31, 1914 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..18,888
August 31, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..21,’738
August 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..34,669
August 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..52,599
Total number of fatal accidents reported to the board during the
ﬁscal year ending:
August 31, 1914 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
August 31, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..135
August 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..102
August 31, 1917' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..139
INDUSTRIAL ACCIDENT BOARD. 527
Total number of claims ﬁled with the board during the ﬁscal year
ending: ~
August 31, 1914 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8209
August 31, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . ..‘... . .11,758
August 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14,826
August 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,863
Amount of compensation paid to injured employes, as shown by the
ﬁles of the board, during the ﬁscal year ending:
August 31, 1914 . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$219,519 48
August 31, 1915 . . . . . . . . . . . . . . . . . . . . . . . . 361,826 08
August 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 389,324 73
August 31, 1.917 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 459,728 64
Amount of medical expenses, doctors’ bills, and hospital fees paid by
insurance companies, as shown by the receipts on ﬁle with the board, '
during the ﬁscal year ending:
August 31, 1914 . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 56,388 49
August 31, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 90,313 73
August 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 103,875 83
August 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 147,119 49
Total amount paid for Compensation and medical services during the-
ﬁscal year ending:
August 31, 1914 . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$275,907 97
August 31, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 452,139 81
August 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 493,200 56
August 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 606,848 13
528 REcLAiIATIoN DEPARTMENT.
BOARD OF WATER ENGINEERS.
Rnronr or SUBcoiIiIITrnE No. 10.
Hon. Ed Westbrook, Chairman, Senate Investigating Committee, and
Hon. W. M. Fli, Chairman, Central Eweentive Committee of the
House: -
We, the members of your Subcommittee No. 10, to whom was assigned
the investigation of the Board of Water Engineers and the Reclamation
Department, beg to submit the following report:
At present the State’s authority over water resources is lodged in
two important commissions, the Board of Water Engineers and the
State Reclamation Department. Besides these, however, the Game, Fish
and Oyster Commissioner performs somewhat related functions.
The Board of Water Engineers consists of three members, one from
each of the three water divisions of the State, chosen to serve for a
period of six years, one member to be appointed by the Governor every
two years. The board appoints a secretary and such clerical help as is
needed in conducting its work.
We ﬁnd that the board has. held sixty-one public hearings upon ap-
plications to appropriate public water during 1917. The board has
conducted a number of important stream measurements, and in deter-
mining the quantity of water needed for irrigation, the board makes
use of the information collected by the United States Weather Bureau
from its gauging stations, established for the purpose of securing sys-
tematic measurements of rainfall. The board has also collected some
valuable information and data relative to the water supply of the State.
The auditor’s report, which is made a part of this report, shows that
the funds appropriated for the maintenance of the work of the board
have been economically expended. We recommend that the suggestions
by the auditor with respect to forms and expense accounts, and form
of receipts for applicants, be adopted by the board.
RECLAM'ATION DEPARTMENT.
The State Reclamation Department was instituted in. 1909, the pur-
pose of the department being to make a survey and investigation of
the subject of reclaiming overflow and swamp land in this State. We
ﬁnd that this department has made extensive surveys of three of the
larger river valleys of Texas, studying engineering conditions, in order
to design a working system and provide a practicable means of prevent-
ing overﬂows. They have also made extensive stream measurements
which give very valuable technical information in regard to ﬂoods and
overﬂow of lands. This department is also doing excellent work in
supervising the construction of levees. By this means much swamp
land has been reclaimed, and the land thus reclaimed has increased in
value from $10 and $15 per acre to $100 and $150 per acre. As a
result of this work many thousands of dollars in land values are being
BECLAMATION DEPARTMENT. 529
added to the wealth of the State each year, and when the Constitutional
amendment recentlyv voted by the people is enacted into law, many
levee districts will be formed, and bonds voted for reclaiming large
areas of O\91‘IlOW lands in the fertile river valleys of Texas.
We ﬁnd that this department being economically and efficiently
administered.
RECOMMENDATIONS.
While there is no direct duplication of work between the Board of
Water Engineers and the Reclamation Department, the services to be
rendered are of a. related character, and should be administered by a
common authority. Greater economy and etﬁciency could. be obtained
by combining these departments. We, therefore, recommend that these
departments be combined. and that the new department be known as
the Irrigation and Reclamation Department. This department should
be administered by a board consisting of three members follows:
Chairman of the board, .to be appointed by the Governor, who shall
have charge of the work now done by the Board of Water Engineers;
chief of reclamation service, to be appointed by the Governor, who shall
have charge of the work now being done by the Reclamation Depart-
ment; and the Connnissioncr of Agricultnre,'who shall sit with the
board in hearing and deciding complaints as to encroachments, and in
adjusting water rights. I '
The chairman of the board and the chief of the reclamation service
shall receive a salary of $3,600 each per year. The third member, the
Commissioner of Agriculture, shall be an ex-otficio member of the board
and serve without pay.
The board shall appoint a secretary at a salary of $2,000 per year,
and such other clerical help as is needed in the conduct of its business.
Inasmuch as the most important functions in the administration of
waterways are of an engineering nature, we recommend that the chair-
man of the board he an engineer of recognized standing and successful
experience, and that the chief of the reclamation service also be an
engineer of recognized standing and successful experience.
SAVING EFFECTED BY COMBINING THESE DEPARTMENTS.
The cost of maintaining the two departments is as follows:
Board of Water Engineers.
Salaries of three members of board at $3,600 each. . . $10,800 _
Salary of secretary . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,000
Salary of stenographer . . . . . . . . . . . . . . . . . . . . . . . . 1,200
Incidental. maintenance and traveling expense . . . . . .. 16,700
- ' $30,700
530 RECLAMATION DEPARTMENT.‘
Reclamation Department.


Salary of chief engineer . . . . . . . . . . . . . . . . . . . . . . . . .$ 3,600
Salaries of six technical assistants . . . . . . . . . . . . . . . .. 10,440
Salary of clerk . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,980
Maintenance expenses . . . . . . . . . . . . . . . . . . . . . . . . . .. 9,980
26,000
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $56,700
Salary Schedule and Cost of the Two Depart-
ments Combined.
Salary of chairman of board . . . . . . . . . . . . . . . . . . . . ..$ 3,600
Salary of chief of reclamation . . . . . . . . . . . . . . . . . . . .. 3,600
Salary of secretary of the board . . . . . . . . . . . . . . . . . .. 2,000
Salary of stenographer . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,200
Salaries of technical assistants . . . . . . . . . . . . .' . . . . . .. 10,440
Estimated maintenance and incidental expense . . . . .. 19,785
40,425
Saving to the State . . . . . . . . . . . . . . . . . . . . . . . . . . $16,275
Thus it ‘will be seen that a saving to the State of $16,275 annually
Will be effected by combining these departments, and a more eitective
responsibility and a greater efficiency will be obtained.
The changes above suggested will require legislative action, but your
Committee makes no recommendation as to revision of the present
statutes relative to Water resources of the State, thinking that the bill
putting into effect the Constitutional amendment recently voted by the
people can be drawn so as to include the recommendations herein made
by your Committee. .
In the event a Civil Service Commission is adopted by the State, and
the employes'of the different State departments are put under proper
civil service regulations, We recommend that the Work of: this depart-
ment be organized as a bureau under the Department of Agriculture.
For further discussion of this subject see recommendations under the
Department of Agriculture.
(Signed) E. A. DECHERD, JR,
Chairman, Senate Subcommittee No. 10.
J ACK JOHNSON,
Chairman.
R. L. MoDoWRA,
House Subcommittee No. 10.
RECLAMATION DEPARTMENT. 531
AIIDITOR’S REPORT.
BOARD OF WATER ENGINEERS.
Austin, Texas, December 11, 1917.
H on. E. A. Decherd, Chairman, Senate Subcommittee N 0. 10, and H on.
Jack Johnson, Chairman, House Subcommittee N0. 10:
Having completed the audit of the State Board of Water Engineers
I desire to make the following recommendations:
The books are fairly accurately kept. A few slight errors were found
which were promptly corrected. The voucher system is in use in this
department, and the vouchers which are used, while simple in form,
are entirely adequate for the purpose and very neatly arranged, num-
bered and ﬁled. A voucher is ﬁled for each charge under an appro-
priation.
In checking the bank account with the cash book, the book showed
a small amount more deposited than debited to cash, which is prob-
ably accounted for by depositing, inadvertently, some of the fees re-
ceived for postage in sending out notices of hearings. In checking the
individual accounts with the cash account several small items were
found to be not entered. These items amounted to about $42.40, and
the error was promptly corrected and proper entries were made upon
the books, in consequence of which all receipts to and including August
31,1917, from the beginning of the operation of the department, have
been accounted for and deposited in the State Treasury.
It was found that it was impossible to check the entries on the cash
book and individual accounts on the ledgers without the expenditure‘
of a great deal of labor and considerable amount of time, as it would
have been necessary to refer to the name of the applicant in each case
and ascertain whether or not the amount received from him had been
entered on the cash book. In order that this may be avoided in the
future, and in order that a. ready check may be had without the expend-
iture of so much time and labor, it is recommended that receipts be
printed, attached to stubs, that receipts be issued in cases of receipt
of money, and that the stubs be ﬁlled out so as to show the name of
the applicant, the amount received and other necessary information, in
order that the debits on the cash book may be veriﬁed by the stubs
of the receipts. '
In some cases receipts for each item claimed in expense accounts
were submitted, while in other cases receipts were not submitted. It is
recommended that receipts be given for all expenditures other than
those which are standard in their nature.
The department works in connection with the United States Geo-
logical Survey, and in making trips the expense of the automobile
owned by the National department is often paid by this department
(Board of Water Engineers) at so many cents per mile. In these
cases it is my understanding that one, two or more men of the Board
of Water Engineers are conveyed in the automobile. At other times
532 RECLAMATION DEPARTMENT.
the expense of fuel and upkeep of the automobile is paid by the board
as per amounts disbursed by the employes. For example, see account
of $38.94, Y-402, auto 402 miles at '7' cents per mile (three passengers) ;
account of $84.15, voucher 107, auto 466 miles, $26.45; account of
$32.50, voucher 137, auto 495 miles, $22.85 ; account of $133.50, Y-405,
auto 400 miles at 18 cents per mile; voucher 43, 395 miles at 18 cents,
etc. The board has on ﬁle a statement of the actual expense of the
automobile belonging 'to the National department, the mileage» made
and the cost per mile, etc. .
Scrip books have apparently not been used. It would be some sav-
ing to the State for the employes of the board to use scrip books.
From the appropriation known as “Office furniture, stationery, post-
age; and supplies,” were paid a few small items as follows: $1.2 for
cleaning rugs; $5.30 for drayage; $2.50 for notary seal ; $46.97’ for
printing 1,000 copies of rules and regulations. These items may be
proper expenditures under the heading “supplies.”
The board has no form for expense accounts, the accounts being
made on ordinary white paper. It is recommended that some suitable
form be adopted providing suitable columns for the classification of
expense, similar to the sheet attached marked “Exhibit A,” with what-
ever changes would be necessary in the headings.
The expense accounts of the members of the board, while not aver-
aged, run rather high because of the long trips necessary and the fre-
quent use of automobiles and other vehicles in reaching the streams
away from the railroad. In this connection it might be a saving to
the State to furnish an automobile, as the three board members could
make the same trip in the car to points where hearings are to be held,
and obviate the railroad fare. A car might also be an economy for the
use of the hydrographers _and others employed in similar work by the
board.
The total amount appropriated for the board for 1915-16 was $30,700;
for 1916-1'7’, $30,700. The entire amount of these appropriations was
expended with the exception of a balance of 1 cent in 1915-16, X—422.
From September 1, 1913, to August 31., 1917, the board collected
$7,552.76, an average of $1,888.19 per year. The collections will be
much larger hereafter on account of a change in the law permitting
the board to increase charges from 1 cent to 10 cents per acre, and
other similar increases. -
Respectfully submitted, -
(Signed) GRovER LEWIS,
_ Auditor.
RECLAMATION DEPARTMENT. 533


Exhibit A
State of Texas Traveling Expense Account.
STATE OF TEXAS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .191. .
TO
. I: 9.5
Ra'iii Sleep~ _o 5.9
Date Place road ing Ar.“— Meals Hotel >, 3,909. Total -
fare car if (‘.5 a; 8:4
191 . . . E U > 83 3
- t-l i-J Ch
Totals . . . . . . .

Aggregate, 3 . . . . . . . . . .
I do solemnly swear that the above expense account, aggregating 3 . . . . . . . . . . . . . . . . . .
, is
correct, Just and unpaid, and that each item shown therein was actually expended by me for
the purpose stated.
o - u I c o o n . . u a o o o ~ ¢ . o . n s o - . I ~ a v c - l u s . Q Q - o -
Sworn to and subscribed before me by . . . . . . . . . . . . . . . . . . . . . .on this the . . . . . . . . ..day
of . . . . . . . . . . . . . . . . . . . . . . . . .. 191 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Notary Public,
. . . . . . . . . . . . . . . . . ..-...........County, Texas.
Approved on this. I . . . . . . . . . . . . ..day of . . . . . . . . . . . . . . . . . . .., 191. .. for 3 . . . . . . . . . .
payable out of Appropriation . . . . . . . . . . . . . . .
AUDITOR’S REPORT.
STATE RECLAMA’I‘ION DEPARTMENT.
Austin, Texas, December 11, 1917.
Hon. E. A. Decherd, Chairman, Senate Subcommittee No. 10, and Hon.
Jack Johnson, Chairman, House Subcommittee No. 10:
Having completed the audit of the State Reclamation Department,
I desire to make the following report:
The books of the department are accurately and neatly kept, and the
balances under the different appropriation numbers were found to
agree with the balances as Shown by the Comptroller’s books. A jour-
nal being used, not so much for preliminary entries and trial bal-
ances as for showing the distribution of the expense of the department
and the cost of each piece of work performed. The employes of the
department turn in work sheets for each month showing what was
done each day by the employes, and from these the department keeps
an accurate account of the cost of each piece of work performed. It
is possible, from these work sheets to tell where any man was employed
on any particular day and the work he was doing.
The voucher system is in use in this department. Each account is
given a voucher number, the proper distribution of the expense is
entered and the vouchers for any month under the same appropriation
are totalled and entered in the ledger. While the vouchers in use meet
the requirements, and appear to have been modeled after those of the
534 RECLAMATION DEPARTMENT.
United States Geological Survey, they could be simpliﬁed in some meas-
ure. In other words, a simpler form of voucher, of one sheet only,
with atﬁdavit attached, might be used. The vouchers in use are four
page vouchers, and expense accounts are listed on the inside pages of
the vouchers on horizontal lines. From these entries the bookkeeper
obtains his distribution or classiﬁcation of expense. It would prob-
ably be a saving of time, both to the bookkeeper and the employes, if
a different form of expense account were used, providing suitable col‘-
umns for the classiﬁcation or distribution of the expense, with what-
ever headings for the columns would be necessary. This matter was
talked over with the bookkeeper and an expense account blank furnished
him for his consideration.‘ '
It was rather ditﬁcult to determine the actual traveling expense of
the employes who were doing ﬁeld work. The averages below, except
in the case of Mr. Stiles and Mr. Murray, include the cost of the main—
tenance of the men while in camp on ﬁeld work. The average expense
. per day ranges from $1.49 to $4.89. The averages of Mr. Stiles and
Mr. Murray are averages for traveling expenses only, not including
maintenance in camp for long periods of time as is the case with the
others listed. The following gives the average daily expense of the
office employes of the department:
Mr. Stiles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$4 87
Mr. Murray . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 89
Mr. Penick .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 60
Mr. Buchanan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 98
Mr. Upchurch . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 03
Mr. Von Rosenburg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 49
General average of all employes . . . . . . . . . . . . . . . . . . . .. 2 16
It was noted that the department for a number of months paid $75
per month rent for an automobile for carrying the men to and from
work, and from camp to camp. In July, 1917, the department pur-
chased a Ford automobile for this purpose, which is kept up by the
department. '
It is the custom of the department to require traveling employes to
submit a receipt for each item of expense of $2.00 or above.
During 1916-17 there was $1,168.36 expended for printing a bulletin
of tables showing the cost of constructing levees of diﬁerent slopes and
different widths of base and crown. Also during this year there was
expended approximately $3,300 for making numerous copies of levee and
drainage n'aps of reclamation districts within the State. While these
amounts seem large, yet the work is one which seems to come within the
province of the department and to be covered by these appropriations
for the department.
The total amount appropriated for the department for 1915-16 was
$26,000. The balances which reverted to the State Treasury at the
end of this year amounted to $2,115.28. The cost of operating the
department for the year was $23,884.72. During this year the depart-
STATE DEPOSITORY BOARD. 535
ment did not use $2,100 which was appropriated for the salary of a
topographer. .
The total amount appropriated for the department for 1916—1’? was
$26,000. On August 31, 1917', the balances on hand amounted to
$5,064.38. The difference between these amounts, however, would not
correctly represent the net expense of operating the department during
the year for the reason that a number of bills for the year were paid after
August 3].. Also. these balances amounting to $5,064.38, did not re-
vert to the Treasury, as the law permits the State Reclamation Engineer
to use them during the succeeding year or years. It is likely that the
net expense was approximately the same as 1915-16. It is my under-
standing that one salary appropriated for this year, $2,100, was not used.
Respectfully submitted,
(Signed) Gnovnn Lnwrs,
Auditor.

STATE MINING BOARD AND STATE INSPECTOR OF MINES.
REPORT or SUBOOMMITTEE No. 1.
The only function of the State Mining Board seems to be to as—
sembleand select the State Inspector of Mines, and we shall recom-
mend its abolition.
We commend the work of the present Inspector of Mines, Mr. Gentry.
No complaint of his work has reached your Committee. His use of
State funds as traveling expenses has been noticeably economical in
contrast with some others, but hoping to save the expense and machinery
of a board, and seeing no difference in principle between this work for
the safety of our laboring people and others, we shall recommend that
the law be changed so as to make this a function of the Labor Depart-
ment at same salary as at present.

STATE DEPOSITORY BOARD.
REPoRT or SU'BCOMMITTEE No. 5.
Austin, Texas, January '7, 1918.
Hon. Ed Westbrook, Chairman, Senate Investigating Committee, and
Hon. W. M. Fly, Chairman, House Investigating Committee:
We, your Committee to whom was referred for investigation, the
State Depository Board, beg leave to report that we have performed our
labors, and submit the following report and recommendations thereon,
towit:
The State Depository Board as it now exists is composed of the State
Treasurer, the Attorney General and the Comptroller of Public Accounts,
and under the present law only one bank in each Congressional district
can be designated as a State depository, and the maximum amount that
can be placed in any such depository is $50,000.
536 THE STATE BOARD or PHARMACY.
It is the opinion of your Subcommittee that the depository law
should be amended so to substitute the Commissioner of Insurance
and Banking for the Comptroller, and so as to permit all State and
National banks in the State of Texas having a paid-up capital stock
of not less than $25,000 to bid for the keeping of State funds, and
that a list of such banks be made in the order of the rate of interest
offered, and that the number of banks, offering the highest rate of '
interest, necessary to keep the State funds, be directed to qualify for
the keeping of State funds by depositing with the State Treasury an
amount one-ﬁfth greater than the amount of State funds such bank
proposes to keep, United States, State, municipal, independent or com~
mon school district bonds, or vendor’s lien or mortgage notes bearing
interest at not exceeding six per cent and secured by a ﬁrst lien on
real estate which, exclusive of improvements, shall be of value more
than double the amount of said notes. And that when such banks
have so qualified as depositories, the State Treasurer shall be required
to keep all State funds in such banks, and to keep the same in the
banks paying the highest rate of interest at all times, and that all such
depositories be required to collect without charge all checks, drafts,
or demands for money, and issue to the State Treasurer such drafts as
he may request without making any charge therefor.
It is further the opinion of your Committee that all officers, of the
State should be required to deposit funds collected in the State Treas-
ury or the State depositories either daily or at frequent speciﬁed times
under appropriate penalties. . ‘
Your Committee has prepared a bill embodying the substance of the
foregoing recommendations, a copy of which accompanies this report,
marked Exhibit “A.”
Respectfully submitted,
(Signed) GEO. M. HoPxrNs,
Chairman, Senate Subcommittee No. 5.
C. F. SENTELL.
Chairman.
W. L. HUnsPETH,
House Subcommittee No. 5.

THE STATE BOARD OF PHARMACY.
REPORT or SUBCOMMITTEE No. 3.
This board is composed of the following members: John A. Weeks,
H. V. Schu'man, H. L. Carlton, A. W. Grifﬁth and W. H. Cousins; and
R. H. Walker is secretary of the board.
Your Committee had before them Messrs. A. W. Griffith of Austin,
member of the board, and R. H. Walker of Gonzales, secretary of the
board. .
The law requires that an annual report shall be made to the ‘Gov-
ernor, and we examined such annual report and then examined Mr.
THE STATE BOARD or PHARMACY. _ 53"?
Griﬁith and Mr. Walker as- to the general conduct of the board and all
ﬁnancial transactions had by the board.
We ﬁnd that this board is required by law to issue licenses‘to all
druggists and. pharmacists and to examine all applicants for license to
practice pharmacy. Three regular meetings are held annually and
special meetings may be called by the board. _
The secretary, Mr. R. H. Walker, has his books well kept, containing
a complete record of all transactions by the board, including a ﬁnancial
report of. all receipts and disbursements. ' _
For convenience We have only compiled a brief summary of the
ﬁnancial transactions of this board to be embodied in our report, while
the complete statement will be‘ ﬁled with the record of testimony taken.
RECEIPTS.
Total number of registered pharmacists up to January 1, 1918, 5,806.
Total amount paid for renewals from June 1, 1915, to June 1,
1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...$3,338 60
Total amount paid for renewals from June 1, 1916, to June 1,
1.917 .‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 759 00
Total amount paid for renewals from June 1, 1917, to J an—
uary 1, 1918 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,316 00
Grand total from June 1, 1915, to January 1, 1918. . . . $7,413 60
Total number of applicants received from June 1, 1915, to
June 1, 1916, 11.2, at $5.00... .' . . . . . . . . . . . . . . . . . . . . . . ..$ 560 00
Total number of applicants received from June 1, 1916, to
June 1, 1917, 91, at $5.00 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4:55 00
Total number of applicants received from June 1, 1917, to
January-1, 1918, 11, at $5.00, and 48, at $10 . . . . . . . . . .. 535 00
Eleven received for the coming examination at $10 each. . . . . 110 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$1,660 00
Total amount ‘from renewals . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,413 60
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $9,073 60
EXPENDITURES.
June 1, 1.915, to June 1, 1916.
John A. Weeks, member of board . . . . . . . . . . . . . . . . . . . . . . ..$ 410 10
H. V. Schumann . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 364 10
H. L. Carlton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 290 85
A. W. Griﬁith . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 301 80
W. H. Cousins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 393 05
R. H. Walker, secretary. ., . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,887 90
Total . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,647 80
538 THE STATE BOARD OF PHARMACY.
June 1, 1916, .to June 1, 1917.
John A. Weeks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . . ..$ 400 00
H. V.‘ Schumann . . . . . . . . . . . . . . . . . . '. . . . . . . . . . . . . . . . . . . . 252 00
H. L. Carlton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 209 20
A. W. Griffith . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 186 10
W. H. "Cousins . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . 25 00
R. E. Walker, secretary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,082 55
Total to June 1, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . .$3,154 85
I Jane 1, 1917, to January 1, 1918.
Jno. A. Weeks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 101 85
H. V. Schumann . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 92 70
H. L. Carlton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 15
A. W. Gritﬁth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 10
W. H. Cousins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 27 80
R. H. Walker,w secretary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 698 50
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$1,069 10
Grand total paid to January 1. 1918 . . . . . . . . . . . ..$8,871 75
SUMMARY OF RECEIPTS AND EXPENDITURES FROM JUNE 1, 1915, TO
JANUARY 1, 1918.
Renewals and examinations . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$9,073 60
Reciprocity fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 460 00
Certiﬁcate of grades . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 23 00
Duplicate certiﬁcates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 54 00
Validation of old district board certiﬁcates . . . . . . . . . . . . . . .. 85 00
Notary fees from applicants . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 75
Assistant certiﬁcates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 50
Grand total of all receipts . . . . . . . . . . . . . . . . . . . . . . . . . .$9,746 85
EXPENDITURES. '
Members of board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$3,202 80
.Secretary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,668 95
For printing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 407 85
For postage . . . . . . . . . . . . . . . . . . . . -. . . . . . . . . . . . . . . . . . . . . . 280 00
For lettering certiﬁcates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 50
For examination supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 39 35
For return fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
For extra work on books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
National Association dues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50 00
Balance in bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 64 40
Grand total of all expenditures . . . . . . . . . . . . . . . . . . ..$9,746 85
While this report shows a balance in the bank of $64.40 to the credit
THE STATE Boano or PHARMACY. 539
of the State. Pharmacy Board, the receipts up to date have never been
sufficient to pay the members of the board all of their expenses and
per diem, nor to pay the secretary all of his salary. But the amend-
ment to the law adopted at the regular session of the Thirty-ﬁfth Legis-
lature increasing the examination fees from ﬁve to ten dollars, and
providing that the renewal fee of one dollar shall be paid annually
instead of every two years, will increase the revenues to such an extent
as to make the board self-sustaining and possibly leave a balance to
be turned into the Treasury.
The State makes no appropriation to support the board, and the
law provides that no money shall be appropriated for this purpose, and
the fees collected from applicants and the renewal fees must pay the
expenses of the board.
‘As stated in the begininng of this report, the books of the secretary
are well kept, showing accurately all transactions of the board, but the
report required by law to be made to the Governor annually is not
complete and does not show in detail all the ﬁnancial transactions of
the board. The reasons given by the secretary for not making this
report more complete is that the funds have been inadequate to pay
stenographic help to make the report more comprehensive.
a RECOMMENDATIONS.
We recommend that the secretary’s report to the Governor shall con-
tain the total number of renewals each year, the total number of appli-
cants and the total receipts and disbursements of all funds received
from every source.
The standard of requirements for applicants in our pharmacy law
ranks with those of the most advanced States in the Union.- and the
personnel of the board is such as to command respect from all States
with which. the board has reciprocal relations.
While it is the opinion of this Committee that all fees collected by
officials of the State should be turned into the Treasury, and all sal-
aries and expenses of ofﬁcials paid by direct appropriations, we do not
make this recommendation in regard to the State Board of Pharmacy,
as all other States of the Union, so far as we have been able to learn,
pay the members of the board with fees collected as they are now col-
lected in this State, and the present method seems to be satisfactory
and the board will soon be able to meet all expenses and no debts will
be incurred and no appropriations. will have to be made to defray any
part of the expenses. .
Mr. R. H. Walker, secretary of the board, should be commended for
his devotion to the duties of the office and for the efficient manner in
which he has conducted the affairs of the office.
Respectfully submitted,
(Signed) . C. B. HUDSPETH,
Chairman, Senate Subcommittee No. 3.
W. M. FLY,
Chairman.
GEo. B. TERRELL,
House Subcommittee No. 8.
540
THE STATE BOARD OF PHARMACY.


To total number of registered pharmacists in Texas up to January 1, 1918 . . . 5,806
By number who have died . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160
number board courtesy, members of other State boards but who are not
allowed to practice pharmacy 1n Texas, as they are non-resident of
Texas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140
number who have been dropped for non-payment of renewal fees . . . . . . 810
number paying renewal in 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,316
number who failed to pay renewals in 1917 . . . . . . . . . . . . . . . . . . . . . . . . . 248
number who are due renewals in 1918 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,132
5,806 5,806
Date. For What Purpose. Amount. Total.
June 1, 1916 To amount paid for renewals from June 1, 1915, to
, une1,1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $5 3,338 60
June 1, 1917 amount paid for‘ renewals from June 1, 1916, to
June 1, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 759 00
Jan. 1, 1918 amount paid for renewals from June 1, 1917, to
January 1, 1918 . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,316 00
Jan. 1, 1918 Grand total received for renewals from June 1,
1915, to January 1, 1918 . . . . . . . . . . . . . . . . . . .. $ 7,413 60
June 1, 1916T0 total number of applicants received from June 1,
1915, to June 1, 1916, 112 at $5.00 . . . . . . . . . . .. $ 560 00
June '1, 1917 total number of applicants received from June 1,
1916, to June 1, 1917, 91 at $5.00. . . . . . . . . . .. 455 00
Jan. 1, 1918 total number of applicants received from June 1.
917, to January 1, 1918, 59; 11 at $5.00 and
48 at $10.00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 535 00
Jan. 1 , 1918 11 received for coming examination . . . . . . . . . . . . . . . 110 00
Jan. 1, 1918 Grand total received for renewals from June 1, ‘
916, to January 1, 1918 . . . . . . . . . . . . . . . . . . 3 1,660 00
$ 7,413 60
Jan. 1, 1918 total amount from examinations . . . . . . . . . . . . . . . . . 1,660 00
$ 9,073 60
Date. Amount.
1916 .
June 1 To amount paid John A. Weeks, member of board, from June 1, 1915 ,to
June 1,1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 410 10
“ amount paid H. V. Schumann, member of board, from June 1, 1915,
to June 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 364 10
“ amount paid H. L. Carlton, member of board, from June 1, 1915, to
June 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 290 85
“ amount paid A. W. Griffith, member of board, from June 1, 1915, to
- June 1. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 301 80
“ amount paid W. H. Cousins, member of board, from June 1., 1915, to
June 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .._ . . . . .. 393 05
“ amount paid R. H. Walker, Secretary, call meeting in Houston in June 52 95
“ amount salary for June, July, August, September . . . . . . . . . . . . . . . . . . . 922 40
“ amount salary for October, November, December and January. . . . . . . 971 55
“ amount salaray for February, March, April, May . . . . . . . . . . . . . . . . . . . . 941 00
1917 Grand total to June 1, 1916 . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . .. 3 4,647 80
June 1 To amount paid John A. Weeks, member of board, June 1, 1916, to June
1,1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 400 00
“ amount paid H. V. Schumann, member of board ,June 1, 1916, to
June 1,1 17 . . . . . . . . . . . . . . . . . . . . . .._ . . . . . . . . . . . . . . . . . . . . . . .. 252 00
“ amount paid H. L. Carlton, member of board, June 1, 1916, to‘June
1,1917 . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 209 20
“ amount paid A. W. Grifﬁth, member of board, June 1, 1916, to June
, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186 10
“ amount paid W. H. Cousins, member of board, June 1, 1916, to June
1. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
(State Association'paid his expenses to these meetings and he was
“ - absent from two meetings.) _ _
amount paid R. H. Walker, Secretary for call meeting at Austin, Texas. 26 40-
01c;17 1 Salary and stenographer for months June, July, August and September 680 65
Feb. 1 amount paid R. H. Walker, Secretary, salary for October, November,
December and Janua . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 698 00
June 1 salary for February, March, April and May . . . . . . . . . . . . . . . . . . . . . . . . 677 50
Grand total to June 1, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ‘8 3.154 85
STATE BoAnD or Nunsn EXAMINERS. 54:1

Date. Amount.
1917
Jan. 1 To amount paid John A. \Veeks, member of board, June 1, 1917, to
January 1, 1918 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. g 101 35
“ amount paid H. V. Schumann, member of board, June 1, 1917, to
January 1, 1918 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 92 70
“ amount paid H. L. Carleton, member of board, June 1, 1917, to
January 1,_191 . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 72 15
“ amount paid A. W. Griffith, member of board, June 1, 1917, to
_ January 1, 1918. . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 76 1()
“ amount paid W. H. Cousins, member of board, June 1, 1917, to
January 1, 1918 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 27 80
June 1 amount paid R. H. Walker, Secretary, salary for June, July, August
and September . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 698 50
Total paid to board to January 1, 1918 . . . . . . . . . . . . . . . . . . . . . . . $ 1,069 10
Date. . Received. Expended.
1918
Jan. 1 To total cash receipts as follows
Renewals and examinations . . . . . . . . . . . . . . . . . . . . . . . . $ 9,073 60
Reciprocity fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 460 ()0
Certiﬁcate of grades . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 ()0
Duplicate certiﬁcates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 ()0
Validation of old district board certiﬁcates, old law. . . 85 ()0
Notary fees from applicants in swearing in their ap-
plication . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 75
Assistant’s certiﬁcates . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 50
‘5 9,746 85
1918 _
Jan. 1 By amount paid board members . . . . . . . . . . . . . . . . . . . . . . 1'5 3,202 80
amount paid secretary . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,668 95
amount paid for printing . . . . . . . . . . . . . . . . . . . . . . . . . . 407 85
amount paid for postage . . . . . . . . . . . . . . . . . . . . . . . . . . 230 ()0
amount paid for lettering certiﬁcates . . . . . . . . . . . . . . . . 8 50
amount paid for examination supplies . . . . . . . . . . . . . . . 39 35
amount paid for return fee . . . . . . . . . . . . . . . . . . . . . . . . 5 ()0
amount paid for extra work on books . . . . . . . . . . . . . . . 20 ()0
amount paid for National Association dues . . . . . . . . . . 5Q ()0
balance in bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 40
1918 $ 9.746 85$ 9,746 85

STATE BOARD OF NURSE EXAMINERS.
Rnronr or SUBcoMMrrTEn No. 5.
Austin, Texas, January 7, 1918.
H on. Ed Westbrook, Chairman, Senate Investigating Committee, and
Hon. W. M. Flg, Chairman, House I n'vestigating Committee:
We, your Committee to whom was referred for investigation the.
Board of Nurse Examiners, beg to submit the following:
The Committee has gone into the records of the Board of Nurse
Examiners and found them neatly and correctly kept and the provi-
sions of the law complied with.
The records show that the board holds two meetings each year and
two examinations which are held in ﬁve different places in the State
at the same time, one member of. the board supervising these examina-
tions. There are now 1,815 registered nurses in the State. The board
has to its credit now $2,991, $2,461. of which draws interest at the rate
of four per cent.
542 STATE BOARD OF VETERINARY MEDIoAL ExAMINEEs.
This money was accumulated by reason of the economic administra-
tion of the affairs of the State Board of Nurse Examiners, and by
reason of the fact of the law as originally passed providing for a regis-
tration fee of $10 for each applicant, but the law has now been changed
and it requires only a registration fee of $5.00 for each applicant.
In the opinion of your Committee, the greater part of this fund
will never be needed to defray the expenses of the Board of Nurse
Examiners, but on the other hand it may from time to time grow
larger, and we see no reason why the fund should not be paid into
the State Treasury as a part of the general revenue; but as there are
several other boards organized on the same plan of the Board of Nurse
Examiners that were not assigned to this Subcommittee we do not
‘feel that it would be just to make a recommendation to apply to one
of such boards, unless it were made to apply to all.
Respectfully submitted,
(Signed) GEo. M. HOPKINS.
Chairman Senate Subcommittee No. 5.
C. F. SENTELL,
Chairman.
W. L. HUDSPETH,
House Subcommittee N o. 5.

STATE BOARD OF VETERINARY MEDICAL EXAMINERS.
REPORT 01? SUEooMMITTEE No. 10.
The State Board of Veterinary Medical Examiners was created in
1911. It consists of seven members appointed by the Governor from
a list of eligible practitioners furnished by the State Veterinary Med-
ical Association. Qualiﬁcations required by the members of this board
are, that they must be graduates of a legally organized and recognized
veterinary college of good standing in their profession, and must have
had at least two years actual. practice of veterinary medicine or veter-
inary surgery in Texas. They hold office for a term of two years, and
receive $10 per day, while in actual service of the board, and traveling‘
expenses. The compensation, however, is paid from the fees of ap-
plicants for certiﬁcates.
~ The State Veterinarian at present is chairman of this board. He
reports to our Committee that the fees have not been sufficient to pay
the entire expenses of the board and their $1.0 per day.
A majority of this board constitutes a quorum. Their regular place
for holding examination is in Austin. However, sometimes special
examinations are given at different places.
We have heard some complaint in regard to this board, all of which
have been carefully examined, and have been found to be without foun—
dation. The board keeps a permanent record of the grades made
by each applicant and ﬁles examination papers for one year. These
PILOTS AT Vxnrous PORTS. 54.3
papers are open for inspection by anyone who may care to examine
them.
We examined the books of this department and found an accurate
account of all fees kept.
At the suggestion of the chairman of this board, we recommend that
the number of examiners be changed from seven to three.

STATE BOARD OF PUBLIC ACCOUNTING.
Rnronr or SUBOOMMITTEE No. 7.
This board was created by Act of 1915, and consists of ﬁve mem-
bers appointed by the Governor. Its purpose is to examine applicants
who desire to become certiﬁed public accountants and issue a certiﬁcate
as such to all applicants passing the required examination. The mem-
bers of the board are allowed their traveling expenses, which are paid
out of fees assessed against the applicants, and is of no expense to the
State. We recommend a continuance of said board.

BOARD OF APPRAISERS.
Rnron'r or SUBCOMMITTEE No. 7.
This board was created by the Legislature in 1913 for the purpose
of reappraising certain school lands which had been forfeited for the
non-payment of interest.
It was composed of thite members, one of whom was to be the
Commissioner of the General Land Office, the other two to be appointed
by the Governor. The Act was amended in 1915. The board per-
formed its duties and has passed out of existence.

BUREAU OF CHILD AND ANIMAL PROTECTION.
REPORT or SU'BcoiLuiTTEE No. 1.
Your Committee finds that no appropriation has ever been made for
the work of this bureau, and none has ever been established.

PILOTS AT VARIOUS PORTS.
REPORT or SUncoMMITTnn No. 11.
Hon. Erl Westbrook, Chairman. Senate Central Investigating Committee,
and Hon. W. M. Fly, Chairman, Central Executive Committee of
the House:
Your Subcommittee No. 4, under whose work comes the investigation
of the pilots stationed at the various ports of Texas, beg to submit the
following:
544 SARINE RIVER PILoTs'
The entire Committee, consisting of Messrs. I. D. Fairchild and
R. L. Pillow, J r., from the House, and Senator Lon A. Smith from
the Senate, visited Galveston on December 10, 1917, spending two days
in an investigation of the situation at this port.
We had before our Committee Messrs. A. D. Smith and J. W. Sim-
mons, pilots, with. their books, showing receipts and disbursements of
the Pilot Association. We found that the pilots were receiving on an
average of $ . . . . .. per year, there being ﬁfteen pilots-now members
of, the association.
Since the State of Texas, through her Legislature, has written stat-
utes authorizing the Pilot Association to operate in the various Texas
ports, and since the proceeds accruing are out'of proportion to that of
other lines of businesshaving the protection of our laws, we are con-
strained to believe that some revenue from this industry should be
paid .into our State Treasury. We, therefore, recommend that 25 per
cent of the revenue thus received shall be paid into the State Treasury
annually, and that the next session of the Texas Legislature shall enact
a law providing for same. _
We ﬁnd that the Pilot Association at Galveston is obeying the law.
We further find, upon extensive inquiry, that the Pilot Association is
giving general satisfaction to the shipping public. The pilots who
appeared before our Committee freely gave us the information sought,
and cheerfully placed their books before
It shall be the policy of this Committee to visit all the ports of Texas
before another session of the Texas Legislature, making a thorough
investigation of the conditions at each port, and submit recommenda-
tions to the Legislature in conformity to the information obtained.
Respectfully submitted,
(Signed) I. D. FAIRcrrrLn.
Chairman.
R. L. PILLow, JR,
Vice Chairman, House Subcommittee No. 4.
LoxT A. SMITH,
Chairman, Senate Subcommittee No. 4.

SABINE RIVER PILOTS.
REPORT OF SUBCOMMITTEE No. 4.
Hon. Ecl Westbrook, Chairman, Senate Central Investigating Committee,
and Hon. W. M. Fly, Chairman, Central Executive Committee of
the H ease.‘
We, your Subcommittee appointed by the Central Committee to in-
vestigate and report on the Sabine River Pilots and their subdivisions,
located at Port Arthur, Sabine Pass, Beaumont and Orange, submit
the following:
We have investigated this commission to some extent, and ﬁnd that
the men who are conducting the affairs of same and the employes under
them are very efficient and understand their business, ‘and find no
SABINE RIVER PILoTs. 545
complaint made of their services. For the information of this Com--
mittee, and others who are interested, we incorporate in this report,
and make a part of same, a statement of their ﬁnancial business for
the past six months, showing the amount of money received for their
services, the number of boats that were piloted in and out of the ports,
and the expenses of their department.
The pilots employed are thirteen in number. _Quite a few of them
seem men of long experience in this business, and no doubt are very
capable and qualiﬁed for their positions, and, in our opinion, receive an
adequate salary for services rendered as is shown by the following state-
ments, viz:
Non-Compulsory Pilotage.


Date. Boat Name. Amount.
1917 -
June 2 S. S. Gulfmaid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 85 00
June 4 S. S. Gulfcoast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 85 ()0
June 4 S. S. Arethusa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 127 ()0
June 7 S. S. Vesta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 100 ()0
June 8 S. S. Sucrosa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 165 00
June 8 S. S. unnoil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 75 00
June 10 S. S. Freida . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
June 11 S. S. Brammel Point . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207 50
June 12 S. S. Gulfoil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 85 00
June 13 S. S. Paraguay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 75 00
June 14 S. S. Brilliant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 100 00
June 14 S. S. J. M. Guffey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 85 00
June 16 S. S. Gulfstream . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 85 00
June 17 S. S. Socony . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 100 00
June 18 S. S. Gulﬂight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 85 00
June 19 S. S. Gulfmaid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 85 00
June 23 S. S. Hewitt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
June 23 S. S. Gulfcoast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 00
June 25 S. S. Rayo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 100 00
June 26 S. S. Sunnoil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 75 00
June 26 S. S. Currier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 85 00
June 26 S. S. Big Navahoe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148 00
June 27 S. S. edo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 100 00
June 28 S. S. Lignoier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 00
June 29 S. S. Vesta, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
June 29 S. S. Ligonier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 00
$ 2,557 50
Compulsory Pilotage.
Date. Boat Name. Amount.
1917 -
June 2 S. S. Thos. Krag . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 155 25
June 2 S. S. Admiral Drake . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88 00
June 2 S. S. Massasoit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 191 25
June 2 S. S. Tamarac . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 174 00
June 4 S. S. Northwestern . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 159 75
June 5 S. S. Hollyleaf . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182 00
June 5 S. S. Lackawanna . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146 00
June 6 S. S. Oakleaf . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 210 50
June 7 Tug Pan American . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128 00
June 7 Brg. Tampico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . .. 159 75
June 7 Brg. No. 94 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 75 00
June 7 Brg. . Vera Cruz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 168 75
June 8 S. . Wabash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 203 50
June 9 Br . Conneaut . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 75 00
June 10 S. . Hermoine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 209 00
June 10 S. S. Prometeo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 188 75
June 11 S. S. Konakry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . .. 200 (011)
June 12 Brg. Conemaugh . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 75 0
June 12 S. . Mlrlta . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 215 00
June 13 S. S Brabant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 174 75
June 13 S. S San Jeronimo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 219 00

546 SABINE RIVER PILoTs.
Compulsory Pilotage—Continued.


Date. Bcat Namc. Amount
June 14 Brg. Brilliant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 100 00
June 14 Sch. Doane . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 105 00
June 14 Brg. Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . 4 00
June 15 S. S. Luciano Manara . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157 50
June 15 S. S. Chas. E. Harwood . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156 00
June 15 S. S. Vine Leaf . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 203 50
June 16 S. S. Roumanian Prince . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 199 00
June 16 S. S. Mandasan Maru . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174 25
June 16 S. S. Thermidor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 208 00
June 16 S. S. Olyeric . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198 00
June 17 S. S. Pearleaf . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225 25
June 17 S. S. Mexicano . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 146 00
June 17 S. S. Guantanamo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160 80
June 17 S. S. San Melito . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 199 00
June 17 Brg. No. 90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 100 00
June 17 S. S. Aureole . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193 50
June 18 Tug Pan American . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126 00
June 18 Brg. Vera Cruz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167 10
June 18 Brg. Tampico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 161 25
June 18 Brg. Sbenango . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 75 00
June 18 Brg. Tulsa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 40 00
June 20 S. S. Bayleaf . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204 75
June 21 S. S. Berbent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 195 50
June 23 S. S. Alcana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 188 00
June 23 S.‘ S. Tokai Maru . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164 25
June 24 S. S. Bulysses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 210 00
June 25 Brg. Tulsa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 00
June 25 Brg. N0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
June 26 Brg. John H. Kirby . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136 00
June 26 Brg. Navalona . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183 25
June 27 Brg. Geo. E. Paddleford . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168 00
June 27 Sch. Deleware Sun . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
June 27 S. S. Mira . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186 75
June 28 Tug Pan American . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128 00
June 28 Brg. Vera Cruz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168 00
June 28 Brg. Tampico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161 25
June 28 Brg. Conneaut . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
June 28 S. S. Iriquois . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 186 00
June 29 Brg. 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 00
June 29 S. S. Appleleaf . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 220 00
June 30 Brg. Navahoe . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . -. . . . . 202 75
June 27 S. S. Glensloy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156 00
June 10 S. S. Northwestern, in . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 00
S. S. Alabama. in . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 9,907 90
Expense Account for June, 1917.
Amount.
J. Boutroue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 29 20
Magnolia Petroleum Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 606 26
Rent of new phone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 50
Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 70
Wages on the Florida . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 630 00
Wages on the Relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
Port Arthur Realty Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 00
John Dillon, Secretary . . . . . . . . . . .‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
B. Bisland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O 00
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Gulf Reﬁning Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . . . . . . . . . . . . . . . 139 24
Sabine Ice, Water and Towing Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Allowance for Mrs. Christofferson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
John R. Adams & Co., Sabine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 7O
Allowance launch Relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
R. Carey for eggs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 40
John R. Adams & Co., Port Arthur . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145 15
Port Arthur Garage Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 60
A. N. Dillon, expense account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 85
Port Arthur Tire Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 05
Tom Marten’s expense account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 14
Griﬁina' Bros . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 00
S. H. Supply Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 81 75
Sabine Pass Mercantile Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 281 23
SABINE RIVER PrLoTs. 54’?
Expense Account for June, 1917—Continued.

Amount.
Labor on tanks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 142 25
A. dber . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 00
Household urniture Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 23
F. A. Templeton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
Electric Sup ly Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 24
Sabine Supp y Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 75 -
E. L. Wolson Hardware Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 78
Payment to Red Cross, Port Arthur . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
Payment to Red Cross, Beaumont . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
Payment to Red Cross, Orange . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
Care of bunkhouse, two months . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 00
Expense handling ships . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,310 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4,373 77


After the above statements have been consideredyou will note that
there are thirteen pilots belonging to this association. In former years
the pilot business was not so remunerative as it is at present. The
men engaged in this business have made it grow until now it seems
to have reached the place where the State should have some revenue
from this commission, to be turned into the State Treasury to the credit
of the general revenue fund.
RECOMMENDATIONS.
We believe that the business of piloting will grow, as the State de-
velops and commerce increases, thereby increasing the earnings of the
pilots, and for this reason we believe the law ‘regulating pilots and
piloting should be changed, and we recommend either one of the fol-
lowing two ways, viz:
( 1) By placing each and all of the pilots on a salary paid out of
an appropriation made for that purpose by the State, and requiring
all the revenues derived from this commission to be turned into the
State Treasury to the credit of the general revenue fund.
(2) By requiring each pilot association to pay into the State Treas-
ury to the general revenue fund, one-fourth of all gross receipts col-
lected by them for services rendered by the pilots.
We believe the latter way preferable, for the reason that the State
does not own the equipment necessary to perform this service for the
public, while each pilot commission or association now owns its own
equipment.
We believe the pilot “worthy of his hire,” and because of the hazardous
position he occupies he should be liberally rewarded for his services;
but, on the. other hand, we believe that only a reasonable charge should
be made against commerce, and that the State’s interest should be
subserved, in that it receives a portion of the revenue derived because
of the operation of this commission.
Respectfully submitted,
(Signed) I. D. FAIRCI-IILD,
Chairman.
' R. L. PILLow, J 12.,
Vice Chairman, House Subcommittee No. 4.
Lori A. SMITH,
Chairman, Senate Subcommittee No. 4.
548 WATER AND LIGHT BOARD.
WATER AND LIGHT BOARD.
RERoRT oE SURcQMMITTEE No. '7.
This board was originally created by Act of 1903, which was repealed
by Act approved April 8, 1909, and a new board substituted therefor
whose duty it was to provide a system of waterworks, electric light and
power for the purpose of supplying the Capitol and other State institu-
tions and buildings in the city of Austin with water and light. It
consists of the Governor, the Attorney General and the ‘Comptroller of
Public Accounts, who were permitted under said Act to contract with
a corporation furnishing water and light to the several State institu-
tions in the city of Austin, and were authorized to contract with said
corporation to furnish water and light for the State institutions in and
adjacent to Austin, provided they could do so at a rate satisfactory to
said board for a term of not less than two nor more than four years.
We are informed by the superintendent of parks and public property
of the city of Austin that in accordance with this statute a contract
was entered into between the State and the city of Austin, in which
the city agreed to furnish water and light to the State institutions for
a term of four years from the 16th day of September, 1909. That
since the expiration of said contract, the city has continued to furnish
water and light to the State in accordance with said contract, but no
.new contract has been entered into and we seriously doubt whether this
board, under said Act, is authorized to enter into a new contract. It
seems to have been the custom of this board to have a meeting each
month to approve the bills as presented by the city for the various
institutions and buildings, but on October 16th, by resolution spread
on the minutes of the board, it seems the board voluntarily dissolved
and went out of business. Your Committee is of the opinion, however,
that someone ought to be authorized on behalf of the State to enter into
contract for water and light for the public buildings of the State in
and adjacent to the city of Austin.
There was evidence produced before your Committee that the city
of Austin charged certain rates for both water and light on a sliding
scale controlled by the amount of light or water purchased, that some
of the institutions of the State have several light and water meters in
their several departments and instead of taking the water and light
which goes through all these meters and giving the State a rate on the
total amount of water or light used by the institutions they took the
rate as produced by each meter separately and charged in accordance
therewith. -
The engineer of the State Fire Marshal’s office stated before your
Committee that he had taken the matter of lights up with the city
council when they were figuring on lights for the Land Office, and that
the city had agreed to give the State institutions a very much reduced
rate if they could furnish light for the Land Office and the other insti-
tutions, and that this was spread upon the minutes of the council and
PUBLIC Wnrennns. 549
is to take effect when the light is turned ‘into the new Land Ofﬁce
building. '
From this investigation it seems absolutely imperative that the State
should have someone to attend to these matters for it- in order that its
interests may be ‘fully protected. By having someone to contract for
water and light for all the State institutions at one time, the State can
no doubt save a great deal of money, inasmuch as the city charges for
the amount sold. '
We, therefore, recormnend that the Superintendent of Public Build-
ings and Grounds be authorized, with the approval of the Governor, to
make such contracts on behalf of the State for a period of two years.
PUBLIC WEIGHEBS.
Rnronr or SUBcoMMITTEE No. 10.
H on. Ed Westbrook, Chairman, Senate Central Investigating Committee,
and Hon. W. M. Fig, Chairman, Central Executive Committee of
the House: I _
We, the members of Subcommittee No. 10, beg leave to submit the
following report on the public weighers. '
Under the law public weighers are elected from justice precincts, but
where more than 100,000 bales of cotton are sold the weighers are ap-
pointed by the Governor. Some complaint has come to your Com—
mittee of conditions at Galveston in which it is claimed that there is
a monopoly existing among the weighers at that place, and also that
weights were often less than in the interior.
Committee No. 1 took some evidence for us at Galveston, and after-
ward we examined Mr. Marrast of that place, who is a public weigher.
From the evidence taken we are of the opinion that they are acting -
within their rights under the law. It seems that the same men have
held the position for quite a while, but as the Governor has to make
the appointment their tenure of ofﬁce is in his hands. From the evi-
dence taken cotton should weigh more in Galveston than in the interior,
due to its susceptibility to climatic conditions. Cotton ginned green
naturally loses in weight» when exposed to sunshine and dry weather.
Therefore, under these conditions, it would show a loss when weighed
at Galveston, but would soon more than gain back the loss. You will
understand that cotton shipped to Galveston is weighed in and weighed
out, and the seller from the interior always gets the advantage of the
weight out. The evidence shows that in many instances this gain is
as much as twenty pounds per bale. Cotton is docked for dirt on the
bagging or for moisture, but no record is kept'of same and the amount
of dockage depends on the judgment of the weigher. A dishonest
weighcr could take advantage of this and do the owner an injustice.
We believe that every public weigher should be required to give the
gross weight and the dockage, and from this determine the net weight.
550 COMMISSIONERS or DEEDS.
This would give the seller some idea of the justice of the dockage.
These same troubles arise in the interior, and it is a problem that is
hard to solve and at the same time satisfy all parties concerned. If all
cotton were weighed by bonded warehousemen and graded by same in
the interior, when in proper condition, we can see no reason for its
being weighed again by everyone who handles it and imposing an un-
necessary expense on the producer, for after all he foots the bill. As
Galveston was the only place from which any complaints came, we have
not undertaken to visit or investigate ‘conditions elsewhere.
Respectfully submitted,
(Signed) E. A. DECHERD, JR,
Chairman, Senate Subcommittee No. 10.
JAcx JOHNSON,
Chairman.
R. L. MoDowEA,
House Subcommittee No. 10.

COMMISSIONERS OF DEEDS.
REPoET OF SUBooMMITTEE No. 7.
Commissioners of Deeds were provided for in the Act of 1846, which
has been in existence ever since. It provides that the Governor may
appoint one or more persons in each State in the United States, the
. District of Columbia, or in each territory of the United States, or in
each foreign State, upon the recommendation of the executive authority
of said States, District of Columbia, territories or foreign countries.
The duty of these commissioners is to take acknowledgments and
proofs of the execution of any deed, mortgage or other conveyance of
land, tenements or hereditaments affecting lands in the State of Texas
in accordance with the laws of Texas, and also to take acknowledgments
of married women as to all such instruments in accordance with the
laws.of Texas affecting lands in Texas.
This law seems to have been created for the convenience of persons
living in other States or countries who own land in the State of Texas,
so that all instruments affecting such lands should be executed in
accordance with the laws of Texas. We, therefore, recommend the
continuance of said law.
ATTORNEY GENEEAL’s DEPARTMENT.
U!
U!
H
ATTORNEY GENERAL’S DEPARTMENT.
REPORT or SUEcoMMITTEE N o. 3.
[I on. W. M. Fly, Chairman, Central Executive Committee of the House,
and Hon. Ecl. W estbrooh', Chairman, Senate Central Investigating
Committee:
We have had an audit made of the receipts and disbursements of
this office from January 1, 1913, to August 31, 1917. The total amount
of fees collected during this time is $1,078,647.13. These fees are
from the following sources: Certiﬁed copies of records, misdemeanor
fees, anti-trust suits, land sales, gross tax receipts, railroad suits and
miscellaneous. The amounts collected each year are as follows:
Year ending August 31, 1914 . . . . . . . . . . . . . . . . . . . . . . ..$ 622,047 82
Year ending August 31, 1915 . . . . . . . . . . . . . . . . . . . . . . .. 88,587 16
Year ending August 31, 1916‘ . . . . . . . . . . . . . . . . . . . . . . . . 359,184 09
Year ending August 31, 1917 . . . . . . . . . . . . . . .' . . . . . . . . . 8,828 06
$1,078,647 13
Amount turned into the State Treasury by the Attorney
General during this period of time . . . . . . . . . . . . . . . ..$1,045,779 55
Fees paid to county and district attorneys . . . . . . . . . . . . . . 28,532 00
Paid to State Revenue Agent . . . . . . . . . . . . . . . . . . . . . . .. 4,278 16
Refunded as court costs... . . . . . . . . . . . . . . . . . . . . . . . . . .. 57 42
$1,078,647 13
The amounts appropriated by'the Legislature for the Attorney Gen-
eral’s Department from January 1, 1913, to August 31., 1917, are as
follows:
Reverted
Appropriated. Expended. to Treasury
January 1, 1913, to August 31,
1913 . . . . . . . . . . . . . . . . . . . ..$ 26,848.79 $ 26,431.87 $ 416.92
Fiscal year ending August 31,
1914 . . . . . . . . . . . . . . . . . . . .. 50,879.87 50,784.29 95.58
Fiscal year ending August 31,
1915 . . . . . . . . . . . . . . . . . . . .. 48,697.76 45,445.10 3,252.66
Fiscal year ending August 31,
1916 . . . . . . . . . . . . . . . . . . . .. 70,005.64 56,960.26‘ 13,045.38
Fiscal year ending August 31,
1917 . . . . . . . . . . . . . . . . . . . .. 72,686.35 67,044.48 5,641.87

$269,118.41 $246,666.00 $22,452.41
These ﬁgures reveal the fact that from January 1, 1913, to August
31, 1917, the Attorney vGeneral’s Department has expended $246,666,
and turned into the State Treasury $1,045,779.55. The books of the
552 ATTORNEY GENERAL’s DEPARTMENT.
office appear to be kept in a correct manner, showing clearly the amounts
collected and disbursed. In almost every case where fees, ﬁnes and
penalties have been collected by suit or otherwise, receipts for the same
are attached, and in case of judgments rendered by courts the certiﬁ-
cate of the clerk of the court certifying the judgment of the court is on
ﬁle in the office. This certiﬁcate, however, was not furnished until
the attention of the Attorney General-was called to it by the auditor.
We ﬁnd that the Attorney General, when suing different concerns for
ﬁnes and penalties for violating the law, has pursued the policy of col-
lecting the amount of cost incurred in prosecuting the case and placing
that to the credit of the expense account in the Attorney General’s De—
partment, instead of placing it in the Treasury to the credit of the gen-
eral revenue. ‘
This method virtually appropriates funds to the expense account of
the Attorney General’s Department that the Legislature never intended
to go there, and gives a perpetual fund to that department. We believe
that this practice is in violation of the spirit of the law, if not a viola-
tion of the letter of the law.
We ﬁnd that the Attorney General has pursued the policy of deposit-
ing all ﬁnes collected from corporations in the State Treasury as soon
they were paid, and that it usually requires about one week to con—
vert certiﬁed checks into money. On the occasion of the collection of
a. ﬁne of $500,000 from the Standard Oil Company this amount was
paid into the Treasury on the day that it was collected, but the deposit
warrant was issued a. few days later. '
In the, collection of fees for certiﬁed copies of records, ofﬁce fees and
small amounts, it is the custom to deposit them in local banks for col-
lection and deposit the money in the State Treasury about every thirty
davs
CHIEF LAW OFFICE}: OF THE STATE.
The Attorney General is the chief law officer of the State, and is
charged by the Constitution and the statutes with representing the
State’s interest in the higher courts, and with the enforcement of cer—
tain laws in the trial courts.
Section 22 of Article 4 of the Constitution says in part:
“The Attorney General shall hold his office for two years and until
his successor is duly qualified. He shall represent the State in all
suits and pleas in the Supreme Court of the State in which the State
may he a party.” He is the chief law officerof the State and his duties
as deﬁned by the various articles in the revised statutes are manifold.
ASSISTANT ATTORNEY GENERAL.
Article 4432 provides for the appointment of an Assistant Attorney
General to be appointed by the Governor with the advice and consent
of the Senate. This article says: '.
“* * ‘t The Assistant Attorney General shall assist the Attorney
General in representing the interests of the State in all suits, pleas and
prosecutions in the Supreme Court and Court of Appeals.”
Article 4433 is as follows:
ATTORNEY GENEEAL’s DEPARTMENT. 553
“The Assistant Attorney General shall represent the State in all cases
in the district or inferior courts of any county when required so to do
by the Governor or the Attorney General; and he shall, in addition
thereto, perform such other duties as may be required of him by law
or by the Governor or the Attorney General.”
Since the Constitution and the statutes make the Attorney General
the chief legal adviser of the State, and the statutes give him super-
visory authority over the Assistant Attorney General, we can see no
reason why the Assistant Attorney General should not be appointed by
the Attorney General and be a part of the Attorney General’s office
force, and we believe the force of the argument is in. favor of this posi-
tion. The Attorney General’s Department could be of great assistance
to the Assistant Attorney General, and we recommend that the statute
be amended and that the Assistant Attorney General be appointed by
_ the Attorney General.
We are also of the opinion that the district or county attorney hav-
ing charge‘in the trial court of any case that is appealed to the Court
of Criminal Appeals should be required to brief the case for the beneﬁt
of'the Assistant Attorney General. They handle the cases in the trial
court and certainly ought to be more familiar with them than anybody
else, and they should be paid a reasonable fee for this labor and have
the record approved by the trial court, and send it to the Assistant At-
torney General.
It has been impossible for us in the limited time at our disposal to
examine all the expense accounts for the departments assigned to us
and ﬁnd out whether or not they were just and fair accounts. It would
take twelve months or longer to summon witnesses and ascertainwhether
or not each and every item of all the accounts was expended as shown
in the expense account. We take it for granted that a very large per
cent of all accounts are absolutely correct, while some seem to be high
and out of the ordinary. There is one thing, however, that runs
through the accounts of all departments to which we desire to call at-
tention, and that is the lack of uniformity in making out expense ac-
counts and the failure to properly itemize them.
It is supposed that the Attorney General, being the legal adviser of the
various heads of departments, would naturally have a uniform method
of making out expense accounts. and would properly itemize all ac-
counts, but such‘ is not the case. We merely mention one account in
this connection to show the careless manner’ of making out accounts.
The Attorney General made a trip to Washington, D. C., in April,
1916, and ﬁled an expense account with the Comptroller May 10, 1916,
as follows:
“Railroad fare, including Pullman fare, Austin
to Washington, D. C., and return . . . . . . . ..$ 97 05
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1'7 90
Taxicab fares . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Hotel bill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 28 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $143 95”
There is nothing in this account to show the date the Attorney Gen-
eral started to Washington or the date on which he returned or how
554 ATTORNEY GENEaAL’s DEPARTMENT.
many days he was out for which he paid for meals and hotel bills. The
account is sworn to, and we believe the amounts were actually expended,
but the number of days should have been speciﬁed.
In order to correct this loose method of returning expense accounts,
we would suggest that the Comptroller be required. by law to furnish
all heads of departments uniform blank expense accounts, and that all
persons who travel on business for the State be required to use these
blanks, and then the accounts for each department will be made out
i and itemized in exactly the same manner.
We also believe that printed receipt books with stubs should be used
by those who travel for the State, and have receipts signed for hotel
bills, railroad fares, automobile trips, etc., and ﬁle these with. the ac-
count. This would apply only to the larger items of expense, but it
would serve as a check on some of the extravagant hotel bills and ex‘-
pensive auto trips.
We desire to call attention to another practice that has been followed
in the past by head-s of departments, and. that was to make out an ex-
pense account in advance and draw out the money before the expense
was incurred. Under this practice heads of departments would make
out an account on the last day of August for the entire amount of ex-
pense money to the credit of the department and would draw it out in
order to- prevent it from reverting to the Treasury.
The Attorney General did this on August 31, 1914, when Mr. C". A.
Sweeton drew out $449.15., the total amount to the credit of the ex-
pense fund, and did not account for that money until March 16, 1915.
In other words, by this method he carried over into the next ﬁscal year
the sum of $449.15 that legally lapsed into the Treasury on September
1, 1914.
This is a method of extending an appropriation beyond the limit
ﬁxed by the Legislature, the only authorized tribunal to appropriate
money for the support and maintenance of the State Government. This
practice has been stopped by the present Comptroller, but it might be
resumed by the next one, and for this reason we have called atten-
tion. to it.
During our investigation of expense accounts, we ﬁnd that in the
trial of certain civil cases the State cannot compel the attendance of wit-
nesses, and the Attorney General would have to pay different witnesses
different amounts in the same case to secure their attendance.
In one case we ﬁnd where a witness was paid two dollars per day to
attend and another one was paid ﬁve dollars per day to attend in the
same case. This is bad policy for the State, for frequently the State
cannot get them to attend at all. We believe the State should have
compulsory process for compelling the attendance of witnesses in civil
cases, and pay them a stipulated amount per day. We believe the rights
of the State in litigation demand this.
In examining expense accounts, we ﬁnd that one, G. F. Cotter, now
deceased, was appointed receiver of: the Texas-Mexican Railroad, and
that he held such position for only about one day. He made claim to
the State for expenses incurred for railroad. fare, hotel bills and pre-
mium on bond to the amount of $299. A State warrant, No. 14780,
ATTORNEY GENERAL’s DEPARTMENT. 555
was issued December 6th to Mr. Cotter and approved by Luther Nickels,
Assistant Attorney General, for the amount of $299, and sent to Mr.
Cotter and the amount of said warrant was paid to Mr. Cotter, as shown
by his endorsement on the same.
Pursuing the investigation further, we ﬁnd that the Texas-Mexican
Railroad also paid the identical account by voucher dated February 11,
1916, copy of which we now have. Mr. Nickels is exonerated from any
wrong action in the matter, for he did not know that the Texas-Mexi-
can Railroad had paid it, and in fact they did not pay it until February
after the State had paid it in December.
We are of the opinion that the Attorney General should bring suit
against the estate of G. F. Cotter, deceased, to recover the $299 that is
justly due the State.
The testimony taken in the case shows that Mr. Cotter was regarded
as a man of strict integrity and a business man of the highest charac-
ter, and this matter has puzzled us a great deal to understand how he
could conscientiously collect the account from both the State and the
railroad company. This receivership case was brought at the instance
of the State, and this is the reason assigned by Mr. Nickels, the State’s
attorney in charge, for the State being liable for expenses incurred by
the receiver.
We submit the auditor’s report, together with the testimony taken
concerning this department.
We submit herewith the salary payroll for this department:


Name. Title. Annual salary.
B. F. Looney . . . . . . . . . . . . . . . . . . . . Attorney General . . . . . . . . . . . . . . . . . . . . . $ 4,000 00
C. M. Cureton . . . . . . . . . . . . . . . . . . . First Assistant . . . . . . . . . . . . . . . . . . . . . . . 3,600 00
W. P. Dumas . . . . . . . . . . . . . . . . . . . . Assistant . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,60 00
G. B. Smedley . . . . . . . . . . . . . . . . . . . Assistant . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,600 00
Luther Nickels . . . . . . . . . . . . . . . . . . . Assistant . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,600 00
W. A. Keeling . . . . . . . . . . . . . . . . . . . . Assistant . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,600 00
C. W. Taylor . . . . . . . . . . . . . . . . . . . . Assistant. . . . _. . . . . . . . . . . . . . . . . . . . . . . . 3,600 00
J. C. l . . . . . . . . . . . . . . . . . . . . . . . Assistant . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,600 00
W. J. Townsend . . . . . . . . . . . . . . . . . . Assistant . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,600 00
L. C. Sutton . . . . . . . . . . . . . . . . . . . . . Chief Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . 2,200 00
R. V. Nichols . . . . . . . . . . . . . . . . . . . . Special Agent . . . . . . . . . . . . . . . . . . . . . . . . 2,200 00
Mary Maguire . . . . . . . . . . . . . . . . . .. stenographer and Secretary of Bond
Department . . . . . . . . . . . . . . . . . . . . . 1 ,350 00
Kirtley Thatcher . . . . . . . . . . . . . . . . . stenographer . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,20 00
Minnle N. Hudson . . . . . . . . . . . . . . . Stenographer . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,200 00
Ruth Keasler . . . . . . . . . . . . . . . . . . . . Stenographer . . . . . . . . . . . . . . . . . . . . . . . . 1 .200 00
Mary W. McCollum . . . . . . . . . . . . . . Stenographer . . . . . . . . . . . . . . . . . . . . . . . . . 1 .200 00
Henry McBride . . . . . . . . . . . . . . . . . . Porter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 480 00
N0. in department, 17. Total . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 43 .830 00

*The Attorney General and his able assistants are to be highly com-
mended for the diligence used in prosecuting violations of the anti-
trust laws and for otherwise so ably representing the State, when the
State’s interests were at stake and their services needed.
Respectfully submitted,
(Signed)
W. M. FLY, Chairman,
GEo. B. TERRELL,
House Subcommittee No. 3.
*Amendment adopted ‘by the Senate and House Central Committees.
556 ATTORNEY GENERAL’s DEPARTMENT.
AUDITOR’S REPORT;
Austin, Texas, November 15. 1917.
Hon. C. B. I-I/zu'lspeth, Chairman, Senate Subcommittee No. 3, and
Hon. W. M. Fly, Chairman, House Subcomn-iiltee No. 8:
Acting under your instructions, I have made a detailed check of the
money received and expended. by the Attorney General’s Department
from January 1, 1913, to August 31, 191.7, and submit to you here-
with a condensed statement of same, consisting of Exhibits A and B.
In connection with Exhibit A, will say that I found there was 1‘iothing
of record in this Office by which could be determined the amounts col-
lected by this department by suit, and that upon my suggesting to
Mr. Looney that he provide his ofﬁce with certiﬁed copies of judgments,
he in'nnediately wrote the clerks of the' various courts in which judg-
ments have been obtained, and at this writing has received sworn state-
ments of the amount of judgments on all cases except the following,—
*State of Texas vs. T. & P. R. R... Marion county, $400; cause 9292,
Jefferson county, $25,000; cause 31,947, Travis county, $40,674.70.
tStatements received from clerks are attached. hereto.
'1 ﬁnd that all money has been duly remitted to the Treasurer with
the exception of payments made by him as listed On Exhibit B, and
that for each of these payments he holds the receipt of the payee.
IThere is, however, an item of $8,.7 50 paid to the district attorney of
Harris county, on which no amount is speciﬁed in his letter of receipt.
I have prepared and submit to you herewith, comparative statements
of the appropriations for this Office from January 1, 1913, to August
31, 1917, labeled Exhibits C, D, E, F and G. These statements show
the increase in various appropriations and how the amount required to
run the Attorney General’s office is increasing yearly. These state-
ments have been checked with the books of the Comptroller’s ‘Depart-
ment.
' Yours very truly,
(Signed) GEORGE Krnn, JR.,
C. P. A.
*iC‘ertificate of the clerks of the district courts having jurisdiction of all cases
to which the State has been a party during the administration of Attorney Gen-
eral Looney, and which have been ﬁnally determined, are on ﬁle in the Depart-
ment 0f the Attorney General, showing the disposition of such cases, the col-
lection of all moneys adjudged in favor of the State, and the disposition of the
amounts of the judgments collected—Secretary of Senate Investigating Com.
mittee.
‘if-Statements were not attached to the auditor’s report as he states—‘Secretary
of Senate Investigating Committee.
i-On page 12 of cash book kept by the Attorney General’s Department for the
year 1913 is the following entry as examined by the auditor, of date July 23,
1913: “The Attorney General has this day given his check to Richard ‘G. Maury,
'Crimina-l District Attorney, Harris county, Texas, being for his part of the fee
in cause No. 10232, State of Texas vs. Magnolia Petroleum ‘Company et al., as
per division agreed upon between County Attorney of Hunt county, Texas, Dis-
trict Attorney of Eighth Judicial District, and private counsel selected by them,
in the amount of $8750.00.”—4Secretary of ‘Senate Investigating Committee.
ATTORNEY GENEnAL’s DEPARTMENT.
557
EXHIBIT A.
Statement of Money Collected by Attorney General’s Oﬂice,
January 1, 1913, to August 31, 1917.
Aug. 31, 1914. Aug. 31 , 1915. Aug. 31 , 1916. Aug. 31 , 1917.
Certiﬁed copies . . . . . . . . . . . . 8 267 75 $ 237 50 5 209 10 3 131 85
Misdemeanor fees . . . . . . . . .. 2,770 00 812 15 970 00 620 00
Anti~trust suits . . . . . . . . . . .. 609,275 95 81,550 75 343,236 55 500 ()0
Land sales . . . . . . . . . . . . . . .. 3,349 33 4,705 36 5,812 80 320 00
Gross tax receipts . . . . . . . . . . 931 40 . . . . . . . . . . . . . . 1,327 54 2,063 65
Railroad suits . . . . . . . . ; . . . . 5,073 92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,220 83
Ex. Tax Collectors . . . . . . 95 16 . . . . . . . . . . . . . . 7,263 01 1,892 98
Miscellaneous . . . . . . . . . . . .. 137 41 1,281 40 365 09 78 75
3 621,900 92 3 88,587 16l$ 359,184 09 8 8,828 06
Recapitulation.
Aug. 31, 1914 . . . . . . . . . . . . . . . . . . . . . . . . . . . 621,900 92
Aug. 31, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 88,587 16
Aug. 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 359,184 09
Aug. 3, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,828 06
5 1,078,500 23
EXHIBIT B.
Statement of Disposition of Collections Made by Attorney General’s Ofﬁce,
January 1, 1913, to August 31, 1917.
Amount.
~Remitted to Treasurer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 1,037,873 65
District Attorney, Harris county . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,750 0
L. L. Bowman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000 00
State Revenue Agent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 931 40
County Attorney, Jefferson county . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,250 00
Attorney General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 51
County Attorney, Travis county . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 750 00
County Attorney and Assistant, Limestone county . . . . . . . . . . . . . . . . . . . . . . . . 3,125 00
Superintendent Buildings and Grounds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
District Clerk, Quanah . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 85
Paul Donald . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
Jno. S. Shelton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
Wm. H. Leckier . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 275 00
State Revenue Agent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,283 11
Carl Rountree . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Jno. E. Shelton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225 00
Jno. E. Shelton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
Jno. E. Shelton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 50
Jno. E. Shelton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
Carl Rountree. . . ‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
Jno. E. Shelton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 50
Refund court costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 22
Jno. E. Shelton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
J. J. Strickland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' 25 00
H. E. Pharr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,500 00
H. E. Pharr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
D. J. Pickle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 31 60
Comptroller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,263 01
Com troller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 359 48
Jno. . Shelton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 50
Carl Rountree . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 50
District Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 75
State Revenue Agent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,063 65
$ 1,078,500.23

558
ATTORNEY GENERAI.’s DEPARTMENT.
EXHIBIT C.
Statement of Amounts Appropriated and Expended Attorney General’s Department,
January 1, 1913, to August 31, 1913.


Appr. _ . ‘ Amount Amount Amount
No. Purpose of Appropriation. Appropriated Expended. Unused.
638U Salary of Attorney General . . . . . . . . . . . . . $ 1 ,333 28 $ 1 ,333 28 . . . . . . . . . . . .
639U Fees of Attorney General . . . . . . . . . . . . . . . 1 ,333 28 1 ,333 28 . . . . . . . . . . . .
640U Salary of First Assistant . . . . . . . . . . . . . . . . 2,000 00 2,000 00 . . . . . . . . . . . .
641U Salaries of 5 assistants . . . . . . . . . . . . . . . . . 8,333 30 8,333 20 $ 0 10
642U Salary receiving clerk and bookkeeper. . . . 86 66 86 66 . . . . . . . . . . . .
643U Salaries of 3 stenographers . . . . . . . . . . . . . . 2,400 00 2,400 00 . . . . . . . . . . . .
644U Salary of porter . . . . . . . . . . . . . . . . . . . . . . . 32 00 32 00 . . . . . . . . . . . .
645U Law books, etc . . . . . . . . . . . . . . . . . . . . . . .. 265 00 259 30 5 70
646U Office furniture . . . . . . . . . . . . . . . . . . . . . . . . 1,000 00 870 45 129 55
647U Traveling expenses . . . . . . . . . . . . . . . . . . . . 1 ,000 00 910 00 90 00
648U Contingent expenses . . . . . . . . . . . . . . . . . .. 100 00 9 90 8 10
649U Costs 1n civil cases . . . . . . . . . . . . . . . . . . . . . 1 ,500 00 1 ,480 50 19 50
650U Enforcement of anti-trust laws . . . . . . . . . . 5,000 00 }
650U Collectlons for this fund . . . . . . . . . . . . . . . . 1 ,397 27 6,233 30 163 97
$ 26,848 79 8 26,431 87 $ 416 92
EXHIBIT D.
Statement of Amounts Appropriated and Expended, Attorney General’s Department,
September 1, 1913, to August 31, 1914.


Appr _ _ Amount Amount Amount
No. Purpose of Appropriation. Appropriated Expended. Unused.
222V Salary of .Attorney General . . . . . . . . . . . . . $ 2,000 00 $ 2,000 00 . . . . . . . . . . . .
223V Fees of Attorney General . . . . . . . . . . . . . . . 2,000 00 2,000 00 . . . . . . . . . . . .
224V Salary of First Assistant . . . . . . . . . . . . . . . . 3,500 00 3,500 00 . . . . . . . . . . . .
225V Salary of Assistant, enforcement anti-
trust laws . . . . . . . . . . . . . . . . . . . . . . . . 3,000 00 3,000 00 . . . . . . . . . . . .
226V Salary of Assistant, railroad litigation. . . 3,000 00 3,000 00 . . . . . . . . . . ..
227V Salaries of 4 assistants . . . . . . . . . . . . . . . . . 12,000 00 12,000 00 . . . . . . . . . . . .
228V Salary of recording clerk and bookkeeper. 1 ,80 0 1 ,800 00 . . . . . . . . . . . .
229V Salaries of 4 stenographers . . . . . . . . . . . . . . 4,800 00 4,800 00 . . . . . . . . . . . .
230V Salary of porter . . . . . . . . . . . . . . . . . . . . . . . 480 00 480 00 . . . . . . . . . . . .
231V Office furniture . . . . . . . . . . . . . . . . . . . . . . . . 1 ,250 00 1 ,248 40 $ 1 60
232V Law books, etc . . . . . . . . . . . . . . . . . . . . . . . . 1 ,000 00 986 25 13 ~75
233V Traveling expenses . . . . . . . . . . . . . . . . . . . . . 1,000 00 988 99 11 01
234V Costs in civi cases . . . . . . . . . . . . . . . . . . . . . 1 ,500 0
234V Collections for this fund . . . . . . . . . . . . . . . . 107 56 1 ,550 62 56 94
235V Enforcement of anti-trust laws . . . . . . . . . . 7,500 0
235V Collections for thisfun . . . . . . . . . . . . . . . . 5,942 31 13,430 03 12 28
8 50,879 87 3 50,784 29 3 95 58
EXHIBIT E.
Statement of Amounts Appropriated and Expended, Attorney General’s Department
September 1, 1914, to August 31, 1915.
Appr. _ Amount Amount Amount
No. Purpose of Appropriation. Appropriated Expended. Unused.
205W Salary of Attorney General . . . . . . . . . . . . . $ 2,000 00 $ 2,000 00 . . . . . . . . . . . .
206W Fees of Attorney General . . . . . . . . . . . . . . . 2,000 00 2,000 00 . . . . . . . . . . . .
207W Salary of First Assistant . . . . . . . . ._ . . . . . . 3,500 00 3,500 00 . . . . . . . . . . . .
208W Salary of Assistant, enforcing anti-trust
laws . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,000 00 3,000 00 . . . . . . . . . . . .
209W Salary of Assistant, railroad litigation... . 3,000 00 3,000 00 . . . . . . . . . . . .
210W Salaries of 4 assistants . . . . . . . . . . . . . . . . . 12,000 00 12,000 00 . . . . . . . . . . . .
211W Salary of chief clerk . . . . . . . . . . . . . . . . . . . ,800 00 ,800 00 . . . . . . . . . . . .
212W Salaries of 4 stenographers . . . . . . . . . . . . . . 4,800 00 4,800 00 . . . . . . . . . . . .
213W Salary of porter . . . . . . . . . . . . . . . . . . . . . 480 00 48 00 . . . . . . . . . . . .
214W Furniture, etc . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,250 00 1 ,197 15 S 52 85
215W Law books . . . . . . . . . . . . . . . . . . . . . . . . . . .. 500 00 477 75 22 25
216W Travellng expenses . . . . . . . . . . . . . . . . . . . . . 1,000 00 '
216W Collections for this account . . . . . . . . . . . . . 1 ,425 57 993 70 1 ,431 87
217W Costs in civil cases . . . . . . . . . . . . . . . . . . . . . 1 ,500 00
217W Collected for this account. . . . ._ . . . . . . . . . 25 05 1 ,643 62 109 43
218W Enforcement of anti-trust laws . . . . . . . . . . 7,500 00
218W Collected for this account . . . . . . . . . . . . . . 2,689 14 8,552 88 1 ,636 26
$ 48,697 76 $ 45,445 10 $ 3,252 66


DEPARTMENT or AGRICULTURE.
559
EXHIBIT F.
Statement of Amounts Appropriated and Expended, Attorney General’s Department
September 1, 1915, to August 31, 1916.


Appr _ _ Amount Amount Amount
No. Purpose of Appropriation. Appropriated Expended. Unused.
280X Salary of Attorney General . . . . . . . . . . . . . 8 2,000 00 8 2,000 00 . . . . . . . . . . . .
281X Fees of Attorney General . . . . . . . . . . . . . . . 2,000 00 2,000 00 . . . . . . . . . . . .
282X Salary of First Assistant . . . . . . . . . . . . . . . . ,500 00 3,500 00 . . . . . . . . . . . .
283X Salaries of 7 assistants . . . . . . . . . . . . . . . . . 21,000 00 21,000 00 . . . . . . . . . . . .
284X Salary of'chief clerk . . . . . . . . . . . . . . . . . . . 2,000 00 ,000 00
285X Salary of special agent . . . . . . . . . . . . . . . . . 1 ,800 00 1 ,800 00 . . . . . . . . . . . .
286X Salary of court reporter . . . . . . . . . . . . . . . . 1 ,800 00 1 ,800 00 . . . . . . . . . . . .
287X Salaries of 5 stenographers . . . . . . . . . . . . . . 6,000 00 5,726 66 8 273 34
288X Salary of porter . . . . . . . . . . . . . . . . . . . . . . . 480 00 480 00 . . . . . . . . . . . .
289X Furniture, etc . . . . . . . . . . . . . . . . . . . . . . . . . 1,250 00 1,220 10 29 9
290X Law books . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000 00 830 15 169 85
291X Traveling expenses . . . . . . . . . . . . . . . . . . . . 1 ,500 00
291X Collected for this account . . . . . . . . . . . . . . 1,002 07 2,499 52 2 55
292K Costs of civil cases . . . . . . . . . . . . . . . . . . . . . 2,000 00
292X Collected for this account . . . . . . . . . . . . . . 49 68 1 ,931 44 465 24
293X Enforcement of anti-trust laws . . . . . . . . . . 20,000 00
293X Collections for this account . . . . . . . . . . . . . , 177 89 10,172 39 13, 005 50
3 71,005 64 8 56,960 26 3 14,045 38
EXHIBIT G.
Statement of Amounts Appropriated and Expended, Attorney General’s Department
September 1, 1916, to August 31, 1917.
Appr Amount Amount Amount
No. Purpose of Appropriation. Appropriated Expended. Unused.
268Y Salary of Attorney General . . . . . . . . . . . . . $ 2,000 00 3 2,000 00 . . . . . . . . . . . .
269Y Fees of Attorney General . . . . . . . . . . . . . . . 2,000 00 2,000 00 . . . . . . . . . . . .
270Y Salary of First Assistant . . . . . . . . . . . . . . . . ,500 00 3,500 0 . . . . . . . . . . . .
271Y Salaries of 7 assistants . . . . . . . . . . . . . . . . . 21,000 00 19,800 00 $ 1 ,200 00
272Y Salary chief clerk . . . . . . . . . . . . . . . . . . . . . . 2,000 00 ,00 00 . . . . . . . . . . . .
273Y alary of special agent . . . . . . . . . . . . . . . . . 1,800 00 1 ,115 18 684 82
273Y Salary of court reporter . . . . . . . . . . . . . . . . 1,800 00 1,030 60 769 40
274Y Salaries of 5 stenographers . . . . . . . . . . . . . . 6,000 00 5,870 70 129 30>
275Y alary of porter . . . . . . . . . . . . . . . . . . . . . . . 480 00 48 00 . . . . . . . . . . . .
276Y Furniture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,250 00 1,249 74 26
277Y Law books, etc . . . . . . . . . . . . . . . . . . . . . . . . 1,000 00 856 30 143 70'
278Y Traveling expenses . . . . . . . . . . . . . . . . . . . . 1,500 00 1,440 46 59 54
279Y Costs of civil cases . . . . . . . . . . . . . . . . . . . . . 2,000 00
279Y Collections for this account . . . . . . . . . . . . . 3 55 1,986 11 47 44
280Y Enforcement of anti-trust laws . . . , . . . . . . 20,000 00
280Y Enforcement of anti-trust laws . . . . . . . . . . ,00 00
280Y Collections for this account . . . . . . . . . . . . . 1,322 80 23,715 39 2,607 41
$ 72,686 35 3 67,044 48 8 5,641 87


DEPARTMENT OF AGRICULTURE.
REPonT or SUBooMMITTnE No. 10.

Hon. Ea’. W estbi'oolu, Chairman, Senate Central Investigating Commit-
tee, and Hon. W. M. Fig, Chairman, Central Executive Committee of
the House:
We, the members of Subcommittee N0. 10, beg leave to submit the
following report on the Department of Agriculture:
Fearing that the appropriation would not be sufficient to make a de-
tailed audit of all the institutions, We had our auditor to look into the
expense account of just one division of the Department of Agriculture
in detail, namely, that of institutes, with the understanding that if any
560 DEPARTMENT or AGRICULTURE.
irregularities were discovered that justified a further audit, it could be
done. We are proud to report that a further audit was not necessary.
This department has eight divisions besides the ofﬁce force, which
consists of eleven employes and the Commissioner.
The division of institutes is engaged in organizing and educating the
farmers in better agricultural methods, and includes terracing, home
economics and canning clubs.
Nursery inspection deals with laws pertaining to nurseries.
The division of markets has to do largely with the truck growing in»
terests. '
The entomologist at present is handling the pink boll worm situation.
The live stock man is promoting dairying, especially in the cities.
The expert on edible nuts is principally engaged in promoting pecan
growing.
The plant pathologist work is educational, and has to do with plant
disease.
There is a total working force in the department of 52. The sal-
aries of the chiefs of the divisions run from $1,500 to $2,400 annually.
Other employes’ salaries range around $1,200. The number of em-
ployes, total salaries and expenses of each division are as follows:
Division of Institutes: Number of employes, 17; salaries, $18,400;
expenses, $14,000.
Nursery Inspection: Number of employes, 7; salaries, $9,200; ex-
penses, $2,000. ' ,
Division of Markets: Number of employes, 10; salaries, $9,600; ex-
penses, $5,500. -
Entomologist: umber of employes, 3; salaries, $4,700; expenses,
$2,000.
Live Stock Division: Number of employes, 1; salaries, $1,500; ex-
penses, $1,000. '
Division of Edible Nuts: Number of employes, 1; salaries, $1,500;
expenses, $1,000.
Plant Pathologist: Number of employes, 1; salaries, $2,100; eX-
penses, $1,000.
()ﬁ‘ice employes, including Commissioner, 12; salaries, $14,080; ex-
penses, $1,200. -
Total amount of salaries, $61,080; total amount of expenses, $27,700.
The total appropriation for the year ending August 1, 1917, was
$105,660. This includes an emergency appropriation of $6,500. Out
of this $912.39 reverted to the Treasury, making a total cost or”. $104,-
747.61.
We ﬁnd that the chief of nursery inspection, Mr. Ed. L. Ayers, is
working in co—operation with the Federal Department of Agriculture,
and directing the work in the destruction of citrus canker. For the
years ending August 31, 1916, and August 31, 1917, the Bureau of
Plant Industry at Washington spent between $100,000 and $150,000.
The Thirty-ﬁfth Legislature appropriated $24,000 for each of the ﬁscal
years ending August 31, 1918-19, and the Federal Government will
spend a like amount. For the month of September, 1917, the salaries
DEPARTMENT or AenIoULTUEE. 561
of 18 inspectors were $2,407.50, while the expense for labor was $1,-
594.94, making a total of $4,002.44.
The following ﬁndings and recommendations are based on the
auditor’s report:
FINDINGS AND RECOMMENDATIONS.
The books were found to be accurately kept, but the system in use in-
volves considerable work that is unnecessary. For instance, the book-
keeper has been using, and is now using, a journal in which each charge
is ﬁrst entered and from which the entries are later transferred to a
ledger under the different appropriation numbers. The use of this
journal is not essential and. could. be dispensed with, as all the infor-
mation now kept in the journal concerning an entrycould be entered
in the ledger directly, provided a‘ suitable ledger is printed for this pur-
pose. It would be a saving of time and a more complete record could
be kept of each transaction than is now being done, to have a large
ledger printed for the use of the bookkeeper in making the entries of
the office expenses. This ledger should contain column for the date of
the account, the name of the person in whose favor it is drawn, the pur-
pose for which it is drawn, the amount of the claim and the number
of the warrant issued in payment of the claim. The column for the
purpose of the expenditure should be of sufficient space to give full in-
formation as to the purchase or claim; or as to the points visited, in
cases of traveling expenses, and the dates during which the visits were
made. In order to obtain this information under the system now in
use, it is necessary to refer both to the journal and the ledger.
The accounts or claims drawn against the appropriations of the de-
partment have been ﬁled with the current letter ﬁles of the department,
and in many cases it is a diﬁicult matter to ﬁnd them. The bills or
accounts should be ﬁled together and kept out of the current letter ﬁles
in order that they may be more readily accessible, and in order that the
liability of their loss may be lessened. It would be well to keep the
accounts or claims for each year separately, arranging them according
to appropriation numbers. Likewise the expense accounts should be
kept separately from the general ﬁle.
The expense account blanks used provide two columns only, one for
Railroad Fare and one for Hotel Bills, and all incidental expenses are
placed under the heading on the right marked “Remarks.” On this ac-
count, it is difficult to classify the expenditures. It is recommended
that a different form having a sufficient number of columns for each
item of expense be used.
The traveling expense of quite a number of the representatives of
the department was very reasonable, being from $1.08 to $3.97 per day,
but in some few cases the expense was rather high, being from $4.44 to
$7.19 per day. The general average daily expense of institute lecturers
for 1915-16 was $2.87 per day, and for 1916-17, $3.18 per day.
The fees collected for nursery inspection were found, according to the
books kept, to have been turned into the State Treasury. These fees
562 DEPARTMENT OF AGRICULTURE.
amount to approximately $2,200. Find our recommendations marked
‘ “Exhibit A.”
Respectfully submitted,
(Signed) JAoK J OHNSON, Chairman;
R. L. MoDowRA,
House Subcommittee No. 10.
(Signed) E. A. DEoI-IERD, JR, Chairman;
Senate Subcommittee No. 10.
“EXHIBIT A.”
RECOMMENDATIONS».
Believing in the principle that the departments of Government should
be separate as to their duties, and while this especially applies to the
executive, judicial and legislative departments, we believe that it should
extend to the minor departmeiits and institutions as far as is practicable.
In our investigation we have reached the conclusion that the De-
partment of Agriculture, which‘ is at the present time performing both
administrative and educational functions, should conﬁne itself to ad-
ministrative work. This will necessitate abolishing the divisions of
plant pathology, edible nuts and live stock. The extension department
of the Agricultural and Mechanical College is performing similar duties,
which are educational in their nature and not administrative. This
would prevent an overlapping of work which is impossible to do when
directed from two different heads or institutions, and at the same time
save to the State salaries and traveling expenses to the amount of
$8,100.
The Department of Marketing and Warehouses has 39 employes, in-
cluding an oﬁ‘ice force of 12 persons. The marketing division of the
Department of Agriculture has a force of 10, making 49 in all. The
total cost of the two departments, not including stationery for the di-
vision in the Department of Agriculture. is $65,054. By eliminating
the Division of Institutes. which cost $32,800 and has 17 employes, and
placing the Marketing and Warehouse Department with the Agricul-
tural Department, we would have 27 emploves to conduct the activities
of a marketing department and do the educational work of the same,
and at the same time save the cost of the present Marketing and Ware-
house Department, which is $49,954. The more purely educational
work of the institute should he done by the Agricultural and Mechani-
cal College by its extension division. By n'ierging the Marketing and
Warehouse Department with the marketing division of the Agricultural
Department, and making it a bureau under same, will prevent a dupli-
cation of work which cannot be accomplished under present arrange-
ments. It will save quit a sum in overhead charges as applied to or-
ganization. It will save in traveling expenses, for under present ar-
rangements the Marketing and Warehouse Department has lecturers,
gin inspectors and warehouse inspectors performing a different work,
and traveling over the same territory, when one competent man might
DEPARTMENT or AGRICULTURE. 563
do either or all the work in the same territory and thus prevent a dupli-
cation in traveling expenses.
We believe that the greatest good that can be accomplished by State
or Federal aid in the promotion of better rural conditions will come
through establisl'iing better business methods, and this means a better
marketing system. For this reason we recommend that all activities of
the Department of Agriculture relating to better farming be conducted
through co—operative marketing associations.
This will accentuate the importance of the Marketing and Warehouse
law, which we consider a great piece of constructive legislation, and
will eventually result in great good to the general public. We further
recommend that the law pertaining to the Department of Agriculture
be amended so as to state more speciﬁcally the duties of the same in
compliance with the above recommendations. Our State is primarily -
an agricultural State, and for that reason we believe that we should
have a strong Agricultural Department, and that all departments or
boards doing duty pertaining to or closely related to agriculture should
be made bureaus under the supervision of the Commissioner. These
recommendations if adopted and put into effect by law will effect a
saving of approximately $60,000 annually, increase efficiency and abso-
lutely prevent duplication.
Respectfully submitted,
(Signed) JACK J OHNSON, Chairman,
R. L. MCD'OWRA, _
House Subcommittee No. 10.
E. A. DECHERD, J a, Chairman,
Senate Subcommittee No. 10.
REORGANIZAT'ION OF AGRICULTURAL AGENCIES IN
TEXAS.
For the conservation and promotion of agriculture and related in-
terests, the State of Texas maintains and supports a complex variety
of agencies. These agencies have been established by the Legislature
as the demand for each service has arisen, without any deﬁnite plan of
organization. Also, in many instances, the statutes creating these
agencies have been so general and indeﬁnite in deﬁning the scope of
work to be performed, that the directors or heads of the departments
have been‘leftfree to expand the functions of their departments in
various ﬁelds, the only limit being inability to get the necessary appro-
priation from the Legislature. This has resulted in confusion, duplica~
' tion and overlapping of functions and inexcusable waste.
It is the purpose of this paper to suggest a plan of reorganization
for these agencies by which the proper coordination may be effected and
unnecessary waste and duplication eliminated.
DEVELOPMENT OF AGENCIES.
A brief chronological outline of the development of these agencies may
help, at least in part, to explain the complexity of the present arrange-
ment. The vast prairies and grazing resources of Texas early brought
564 DEPARTMENT OF AGRICULTURE.
the live stock industry into prominence, and in 1893 the Live Stock
Sanitary Commission was created, this being the ﬁrst agricultural in-
dustry to- receive such recognition from the State. Other agricultural
interests of various kinds developed rapidly and a large group of these
interests combined, and their efforts found expression in the establish-
ment of the Department of Agriculture in 1907. The department is
directed by a Commissioner of Agriculture with very broad powers. In
1909 the Reclamation Department was established, and in the same
year 14 agricultural experiment stations were provided for to be located
in various sections of the State, and to be under the control of the Di-
rector of the Main Experiment Station of the Agricultural and Me-
chanical College at College Station.
The State Board of Veterinary Medical Examiners was created in
1911. Before 1913 numerous irrigation projects along the various
streams of the State had been established, and in the interest of‘ these
projects the Water Board of Engineers was created. In the same year
the office of State Veterinarian was established.
In 1915, following a great depression of prices in cotton and other
farm products, in an eﬁort to restore normal prices the Legislature, in a
special session called for that purpose, established the Warehouse and
Marketing Department.
The other agricultural agencies are under the direction of the Agri-
cultural and Mechanical College. A number of laws, some passed be-
fore and some since the establishment of the Department of Agriculture,
have been placed for enforcement and administration under the Agri-
cultural and Mechanical College.
Foul Brood and other contagious disease control was placed with
Entomologist of the Agricultural and Mechanical College in 1903. The
Feed Control law, passed in 1905, is administered by the director of the
Agricultural and Mechanical Experiment Stations. In 1911, the ad-
ministration of the law regulating the manufacturing and sale of com-
mercial fertilizers was placed under the same control.
The office of State Forester, created in 1915, was placed at the Agri-
cultural and Mechanical College. I
The ﬁrst appropriation for agricultural extension work was made in
1.915, when the Legislature passed a concurrent resolution accepting
the Smith-Lever fund and making appropriation to meet the same.
For the purposes of this discussion we may group all the above agencies
or services under three general heads:
First, those under the Department of Agriculture proper.
Second, those under independent boards and commissions; and,
Third, those under the direction of the Agricultural and Mechanical
College.
Lisa‘ on AGENCIES.
The following is a list of the State departments, boards and com-
missions and agencies receiving State aid, which have to do» with agri—
culture and related interests, together with the amounts appropriated
for the two years ending August 31, 1919.
DEPARTMENT or AenIcULTUnE. 565
SUBIllIARY OF APPROPRIATIONS.
A gen oies A ppropriations.

I. Department of Agriculture . . . . . . . . . . . . . . . . . . . . ..$196,680 00
II. Independent Boards:
Live Stock Sanitary Commission . . . . . . . . . . . . .. 243,000 00
Reclamation Department . . . . . . . . . . . . . . . . . . . .. 49.360 00
Board of Water Engineers . . . . . . . . . . . . . . . . . . . .' 91,900 00
Warehouse and Marketing Department . . . . . . . .. 91,400 00
III. Agricultural and Mechanical College:
Feed Control Service (fees) . . . . . . . . . . . . . . . . .. 98,000 00
Inspector of Apiaries . . . . . . . . . . . . . . . . . . . . . . . .. 13,400 00
’ Experiment Stations:
(a) Main Station . . . . . . . . . . . . . . . . . . . . . . .. 208,667 15
(b) 14 Substations . . . . . . . . . . . . . . . . . . . . .. 203,459 09
State Forester . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,000 00
Extension Service: I
(a) Farm Demonstration . . . . . . . . . . . . . . .. 85,455 00
(b) Home Demonstration . . . . . . . . . . . . . . .. 59,100 00
(c) Animal Husbandry . . . . . . . . . . . . . . . . . .. 20,440 00
((1) Rural Economics . . . . . . . . . . . . . . . . . . .. 18,460 00
(e) Plant Industry . . . . . . . . . . . . . . . . . . . . .. 27,360 00
(f) Publicity . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,000 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . ..$1,427,681 24.
‘THE DEPARTMENT OF AGRICULTURE.
The State Department of Agriculture, created in 1907, is under the
direction of the Commissioner of Agriculture, who is elected by the
people for a term of two years. “He shall be an experienced and prac-
tical farmer and shall have knowledge of agriculture, manufacture and
general industry.” He receives an annual salary of $3600.
In order to understand the broad scope and powers which the original
Act creating this department conferred upon the Commissioner of Agri-
culture, I quote below Article 4443, Title 65, Revised Civil Statutes
of 1911:
“Art. 4443. Duties: The duties of the Commissioner shall be as
follows: '
(1) He shall cause to be executed all laws in relation to agriculture.
(2) He shall encourage the proper development of agriculture, hor-
ticulture and kindred industries.
(3) He shall encourage the organization of agricultural societies
and, for the beneﬁt of theagricultural communities, he shall cause to be-
held farmers’ institutes at such times and at such places throughout
the State as will best promote the advancement of agricultural knowl-
edge and the improvement of agricultural methods and practices. * * *
(4) He shall investigate the subject of sub-soiling, the problems of
566 DEPARTMENT OF AGRICULTURE.
drainage and of irrigation, their relation to agriculture, with the view
to extending the area of the same, and the best modes of effecting each
in the different portions of the State.
(5) He shall investigate and report upon the question of broadening
the market and of increasing the demand for cotton goods and all other
agricultural and horticultural products, both in the United States and
in foreign countries. * * * .
(6) He shall cause to be investigated the diseases of grain, cotton,
fruit and other crops grown in this State, with a view of discovering
remedies for such diseases. * * * The protection of fruit trees,
shrubs and plants shall be under his direct supervision and control, and
he shall have and exercise all the powers and perform all the duties in
relation thereto, conferred or imposed by law. _
(7) He shall investigate the subject of grasses and report upon their
value and the cultivation of the varieties best adapted to the different
sections of the State. He shall also collect and publish information
relating to forestry, tree planting, the best means of preserving and re-
plenishing forests, and shall encourage the planting and culture of nut
trees and recommend such legislation as may be necessary for the pro-
tection, restoration and preservation of the forests of this State.
(8) He shall inquire into the subjects connected with stock-raising,
dairying and poultry; the obtaining and rearing of such domestic ani-
mals and fowls as are of most value and the breeding and improvement
of the same. He shall encouragethe raising of ﬁsh and culture of bees.
(9) He shall investigate and report upon the growing of wool and
the utility and proﬁt of sheep raising. * * *
(10) He shall correspond with the Department of Agriculture at
Washington, and with the departments of agriculture of the several
state and territories of the United States, and, at his option, with those
of foreign countries, with the view of gathering facts and information
that will aid and advance the interests of agriculture in Texas. * * *
(11) He shall collect and publish statistics relative to agricultural
products. * * * '
Article 4449 provides that the Commissioner be empowered and au-
thorized to employ a. competent engineer and expert, possesssing prac-
tical knowledge of the application of irrigation to the raising of rice
and other crops, for the purpose of assisting him in performing the
duties required of him in Article 4448.
He shall maintain a bureau of cotton statistics, and issue certiﬁcates
to ginners.
From the foregoing articles, it is apparent that the powers and duties
conferred upon this department by the original Act creating it, were
very broad and general in their scope. This would seem to give him
control of almost every phase of agricultural activity, but as a matter
of fact only a limited number of the powers and duties thus conferred
have ever been exercised.
DUPLIOATION OF FUNCTIONS.‘
As we shall see later, a number of independent boards and depart-
ments have been established with the identical functions as is herein
DEPARTMENT or AGRICULTURE. 567
conferred upon the Commissioner. This has been a rather anomalous
procedure, the explanation of which is somewhat difficult. There are,
perhaps, a number of‘ factors contributing to these results, the most
apparent of which may be said to be (1) the lack of aggressiveness and
ability 011 the part of the early Commissioners to secure necessary appro—
priations from the Legislature to put into operation the functions which
were given by the general statute. (2) In some instances, I fear, that
independent departments have been created to make more high salaried
positions available for distribution among the “worthies.” Whatever
may have been the causes which contributed to this condition, it has
resulted in confusion, overlapping of functions and unnecessary duplica—
tion, which we hope to make apparent as we proceed with this paper.
DIVISIONS OF ACTIVITIES.
Under the broad statute quoted above, we ﬁnd the Commissioner has
organized the Department of Agriculture into nine divisions, as follows:
Farmers’ Institutes.
Bureau of Markets.
Live Stock and Dairying.
Division of Plant Pathology.
Division of Entomology.
Division of Orchard and Nursery Inspection.
Division of Edible Nuts.
Exhibits.
Publicity and Statistics.
FOFDSFDPYEFFOPOU‘
In order to make more apparent the necessity for a. reorganization
of the various agricultural agencies, We shall discuss the activities of
all agencies brieﬂyJ and, more in detail, those between which duplica-
tion and confusion have arisen. This necessitates going somewhat in
detail into the activities of the ﬁrst division mentioned above—the
Farmers’ Institutes. '
FARMERS’ INSTITUTES.
The ﬁrst farmers’ institutes were organized in 1914. “These or-
ganizations' are maintained to study better methods of farm manage-
ment ; to improve the. productiveness of the soil; to study and apply the
principles of permanent agriculture, and through these organizations
to establish and maintain a better system for marketing farm products.”
About 2700 local institutes have been organized in 1'79 counties. There
are 17 employes in this division, most of whom travel over the State
and lecture to these institutes on better methods of farming; selecting
seed; improving soils; destruction of various pests, including wild ani-
mals, insects, etc., also on marketing.
Under this division there is also the division of Home Economics,
which attempts to give home demonstrations in various lines. Girls’
canning clubs, sewing clubs, home garden clubs, etc., are organized.
The State Farmers’ Institute is held in Austin the latter part of
July of each year, to which local organizations send delegates. The
railroad companies furnish free transportation to a large number of
568 DEPARTMENT OF AGRICULTURE.
delegates, and the meetings are well attended. In these meetings farm-
ers from all sections of the State meet and exchange views on questions
of mutual interest.
The following summary of the work of this division for 1917 will
give some notion of its activities:
*Number of one-day local farmers’ institutes . . . . . . . . . . . . .. 1,020
Attendance at these institutes . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 82,022
Number of two-days local farmers’ institutes . . . . . . . . . . . . . .. 21
Attendance at these institutes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,808
Number of farmers’ institutes (women) . . . . . . . . . . . . . . . . . . .. 39
Attendance at these institutes . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,525
Number of farmers’ institutes (juniors) . . . . . . . . . . . . . . . . . . .. 104
Attendance at these institutes . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,338
From these ﬁgures it will be observed that within the period speciﬁed,
the ﬁeld force held 1184 institutes with an attendance of 82,022, mak-
ing an average of about 70 to- each institute.
LECTURES.
In addition to this the lecture force delivered lectures to 581 general
meetings, with an estimated attendance of 105,934. These meetings
consisted of picnics, fairs, chautauquas, civic leagues and other social
gatherings. They also addressed 100 teachers’ institutes, 41 normal
schools, 32 high schools, 220 common schools, with a. total attendance
of 59,640 ; also organized 320 new institutes, as follows: 10 women, 132
juniors and 178 general institutes.
These institutes organize by electing a president and secretary. They-
meet once or twice each month to discuss questions of interest to the
farmers. They are assisted in their discussions by leaflets sent out by
this division.
The appropriation for this division for the two years ending August
31, 1919, is as follows:
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $18,400
Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14,000
BUREAU OF MARKETS.
The ﬁrst appropriation given to the Department of Agriculture for
aiding the farmers of Texas in marketing their products was made in
1914, although the general statute of 1907 creating the department
expressly conferred upon the Commissioner the duty -of studying, ex-
tending and broadening the market for agricultural products. A larger
appropriation was made in 1915, and in 1916 a bureau of markets was
organized.
This bureau was organized primarily to assist the farmers in the mar-
keting of perishable products, but the scope of work has recently been
extended to the marketing of staple crops as well. This bureau attempts
to instruct the farmers, by lectures, bulletins, pamphlets, etc., in the
fundamental principles of marketing, and to organize them into market-
*Annual Report, Commissioner of Agriculture, 1917, P- 56-
DEPARTMENT or AGRICULTURE. ' 569
ing associations in order that they may sell their products to the best
advantage. Local associations are ﬁrst organized and then grouped
around a central agency. Twenty—ﬁve local and four central agencies
were established last year, and through these agencies a. large part of
the perishable products, peaches, apples, tomatoes and other vegetables
and fruits of East and South Texas found their way to the markets
of the country.
Recently the bureau has rendered valuable service in locating feed
and food for the drouth sufferers of West Texas. It is claimed that
100,000 carloads of available feed and food have been located, informa-
tion concerning which has been furnished to more than 3000 farmers’
organizations, many merchants, bankers, and chambers of commerce.
By this means more than 3000 carloads of hay and grain have been sold.
It was largely through the efforts of the bureau of markets that the
standardization grade and pack law was passed by the Thirty-ﬁfth Leg-
islature. This law provides for standard containers for tomatoes,
peaches, onions, berries and citrus fruits. Before this law went into
effect Texas tomatoes were selling for '7—35c less on the same markets than
Mississippi tomatoes; but when Texas tomatoes were graded and packed
in the new standard containers they brought on the average 300 more per
crate than Mississippi tomatoes.* It is estimated that more than $300,-
000 were saved to the tomato growers of Texas as a result of this law.
Appropriations for this division for the two years ending August 31,
1919:

Salaries . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . .$ 9,600
Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,500
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$15,100
DIVISION OF NURSERY INSPECTION.‘
The work of this division is grouped under the heads of nursery in-
spection, citrus canker eradication, pear blight eradication, orchard
clear-up work, insect and plant disease, surveys and parasitism. These
problems are taken up largely from the standpoint of law enforcement
and survey and statistical workt
The following ﬁgures will serve to give some idea of the extent of the
activities of the ﬁeld force of the inspection division:
Traveled 38,127 miles; visited 2284 premises, and of these inspected
2150 premises; gave 12 lectures to a total of 603 people; gave 50 spray-
ing demonstrations to a total of 874 people; condemned 249,668 plants,
and ordered treatment for 30,270 plants.
Citrus canker eradication has been carried on by this division in co-
operation with the United States Department of Agriculture through
its bureau of plant industry. When this work began 22 counties were
found to be infected with citrus canker. In August, 1917, citrus canker
could be found in only ﬁve counties.
The number of premises visited in 1917 by this division, 19,494 ; num-
ber of citrus premises visited, 17,622; number of canker infections,
*Annual Report, Commissioner of Agriculture, 1917, p. 50.
TAnnual Report, Commissioner of Agriculture, 1917, pp, 80-84.
5'70 ' DEPARTMENT or AGRICULTURE.
6610 5 ﬁrst infections, 4:123’; recurring infections, 3487; number of trees
inspected, 3,134,262, number of trees destroyed, 1,185,249.
PEAR BLIGHT AND SAN JOSE SCALE.
Pear blight is very common in Texas. Many orchards have been
destroyed by this pest. Excellent work seems to have been accomplished
toward the eradication of this disease in 1917. The following summary
of results is gratifying:
Number of pear trees inspected . . . . . . . . . . ..135,'759
Number of premises inspected . . . . . . . . . . . . . . 450
Total number of trees destroyed . . . . . . . . . .. 2,538
Premises infected with pear blight . . . . . . . . . . 52.4%
Premise-s infected with San Jose scale . . . . .. 68.1%
The above high percentage of infection was found in the El Paso
district in January. In May following the same district was inspected
with the following results:
Number of trees inspected . . . . . . . . . . . . . . . ..81,562
Number of trees destroyed . . . . . . . . . . . . . . . .. 31
Number of infected premises . . . . . . . . . . . . . .. 30
Percentage of infected premises . . . . . . . . . . . . 7%
This shows a. reduction of 45.41% of infected premises with pear blight
and 56.9% with San Jose scale.
DIVISION OF EDIBLE NUTS.
The chief is the only member of this division. He studies the edible
nuts of the State, giving special attention to pecans. The director of
this division has developed one variety of paper shell pecans which is
very valuable. He travels over the State and collects all possible vari-
eties of nuts; lectures to the people on nut culture; instructs them in
the best methods of pruning, budding, grafting and top-working of
pecan and other trees.
The growing interest in the pecan industry of the State is shown
from the fact that during the season 1916-1917 Texas planters bought
and set 200,128 grafted or budded nursery grown pecan trees.
DIVISION OF LIVE STOCK AND DAIRYING.
This division is charged with the promotion of the live stock and
dairying industries. The division was organized in 1916. Theoretically
its ﬁeld covers the entire industries of the State, but as a matter of fact
it has made only a small beginning. The work has been largely promo-
tional. In 1917, approximately 200 lectures and demonstrations ‘were
given to an estimated attendance of 37,000 people. The chief of this
division has taken part in numerous campaigns for tick eradication.
He attends fairs and assists in judging at stock shows.
Considerable time has been given to the dairying industry of the
cities. Efforts are being made to get the city dairymen out of the cities
on farms near by. A study of the effects of the pollution of streams
DEPARTMENT or AGRICULTURE. 571
on the live stock and dairying industries has also been made by the
division. > '
Rations from the various feed crops of Texas have been compiled
and furnished to the dairymen, and many feeders are making use of
them with splendid results. -
DIVISION OF ENTOMOLOGY.
The division consists of a chief and three assistants. The work con-
sists largely in lectures and demonstration in connection with biological
exhibits at different State and county fairs.
In 1916, the pink bo-llworm. made its ﬁrst appearance in Texas. This
division immediately made a study of this destructive pest, and in 1917
when the Legislature convened sufficient information had been gathered
on which to draft a law to deal with the situation. Accordingly, a law
was passed appropriating $20,000 to the division of entomology with
which to combat the pink bollworm in cooperation with the United
States Department of Agriculture. This bill gives the Commissioner
of Agriculture authority to establish and maintain quarantine districts
infected with pink bollworm.
DIVISION OF PLANT PATHOLOGY.
For lack of funds this division has not expanded its activities over a
very extensive ﬁeld. Although 1917 was an unusually dry. year and
unfavorable for the development of plant disease» except in local and
sporadic instances, the report of the chief of this division shows that
he has added materially to his collection of disease specimens. No op-
portunity has been lost to obtain photographs of all typical disease
specimens.
In 1918, this division published a bulletin dealing with all the prin-
cipal diseases of our common ﬁeld crops.
The subject ofv noxious weeds has also received the attention of this
division. In order to facilitate the spread of knowledge concerning
these weeds, this division last year attempted to procure as complete a
collection of their seed as possible and to mount them with such labeling
as to render them valuable for exhibit purposes. More than 50 different
weeds were included in this collection. _
In a similar manner ﬁeld and garden seeds have been collected for
exhibit purposes. More than 300 varieties of these seeds are now con-
tained in the exhibit material of this division.
Considerable progress has been made by this division in the classiﬁca-
tion of Texas plants. Investigation has been made of the stock poisoning
plants of West Texas. .
INDEPENDENT BOARDS AND DEPARTMENT.
LIVE STOCK SANITARY COMMISSION.
On account of her vast grazing resources Texas has long been a lead-
ing State in the live stock industry. In the early history this was the
chief industry. And we are not surprised to ﬁnd that this was the ﬁrst
agricultural industry to receive aid and recognition from the State.
57 2 DEPARTMENT OF AGRICULTURE.
This recognition found expression in the establishment of the Live Stock
Sanitary Commission in 1893.
The Commission is composed of a board of three members appointed
by the Governor for a term of two years. 'One Commissioner is desig-
nated as chairman by the Governor. The chairman acts as the chief
executive of the board. He devotes his entire time to the Commission,
and receives an annual salary of $2500 and $1000 for traveling ex-
penses. The other members of the board meet with the board once or
twice a month, or on call of the chairman, and each receives a salary
of $1250 and $500 for traveling expenses.
The Commissioners shall each be a practical live stock raiser in the
State of Texas and shall have been actually engaged in said business for
at least ﬁve years next preceding the date of his appointment. One of
said Commissioners shall be appointed from the southern, one from the
western and one from the eastern portion of the State.
DUTIES.
It shall be the duty of the Commission to protect the domestic animals
of this State from all contagious or infectious diseases of a malignant
character, whether such disease exists in Texas or elsewhere; and for
this purpose they are authorized and empowered by law to establish,
maintain, and enforce such quarantine lines and sanitary rules and regu-
lations as they may deem necessary. It shall also be the duty of said
Commission to cooperate with the live stock quarantine commissioners
and officers of other States and Territories, and with the United States
Secretary of Agriculture, in establishing such interstate quarantine
lines, rules and regulations as shall best protect the live stock industry of
this State against Texas fever. It shall be the duty of said Commission,
upon receipt by them of reliable information of the existence among the
domestic animals of the State of any malignant disease, to go at once
to the place where any such disease is alleged to exist among the live
stock reported to be affected and ascertain whether the same is contagious
or infectious; and, if said disease is found to be of a malignant, con-
tagious or infectious character they shall direct and enforce such quar—
antine lines and sanitary regulations as are necessary to prevent the
spread of any such diseases, and no domestic animal infected with dis-
ease, or capable of communicating the same, shall be permitted to enter
or leave the district premises or grounds so quarantined, except by the
authority of the Commissioners. '
For the past two years, this department has been very active in the
eradication of tick, cattle scab, sheep scab, anthrax and tuberculosis.
This work has been conducted in cooperation with the Bureau of Animal
Industry of the United States Department of Agriculture. There are
65 State inspectors and almost as many Federal inspectors engaged in
this work. All State inspectors receive an annual salary of $1000 and
30 receive $600 a year and 35 $300 for traveling expenses.
The Commission appoints the State Veterinarian, who receives $1800
a year as salary and necessary traveling expenses. The veterinarian
diagnoses all cases of reported diseases and advises the board in regard-
to quarantines and other professional matters.
DEPARTMENT OF AGRICULTURE. 5'73
Total appropriation for this department for the two years ending
August 31, 1919, is $243,000.
THE STATE BOARD OF VETERINARY MEDICAL EXAMINERS.
The State Board of Veterinary Medical Examiners was created in
1911. It consists of seven members appointed by the Governor for a
period of two years from a list of eligibles submitted by the State
Veterinary Medical Association.
The law requires that each member of the board shall be a graduate
of a legally organized and recognized veterinary college, of good stand-
ing in their profession, and must have had two years actual practice of
veterinary medicine or veterinary surgery in Texas. Each member re-
ceives $10 per day, while in actual service of the board, and traveling
expenses. Compensation is paid from the fees received by the board.
The board examines applicants for certiﬁcates of license to practice
veterinary medicine or veterinary surgery in Texas, and issues certiﬁcates
of license to applicants passing a satisfactory examination.
THE STATE RECLAMATION DEPARTMENT.
This department, as created in 1909, was under the control of a
board composed of the Governor, as chairman, the Attorney General
and the Commissioner of the General Land Office. In 1913 the board
was abolished, the work of the department placed under the direction
of an engineer known as the State Reclamation Engineer. He is ap-
pointed by the Governor for a. term of two years and receives an annual
salary of $3,600.
The Reclamation Engineer must be a. thoroughly experienced and
skilled topographer and hypdrographer, draftsman and reclamation en-
gineer, and must have had not less than ﬁve years’ actual experience in
the organizing and supervising of geodetic. and topographic surveying
and mapping of large areas, and in general direction of ﬁeld and office
engineering corps. He must be thoroughly experienced in making and
passing upon reclamation plans and estimates, and in preparation and
writing technical reports and publication, and production of maps.
DUTIES.
The Reclamation Engineer has general supervision of all work au-
thorized by the Act of 1913 creating the department, towit: Devising
and planning and marking out on the ground all the improvements
necessary to reclaim for agricultural uses the overflowed and swamp
lands and overflowed areas in the coastal plain and other lands within
the State; and in this connection makes the necessary investigation,
examinations, surveys and maps. He may make agreements and con-
tracts for co-operation with any branch of Federal, State, county or
city governments for any part of such work. By the levee law of
1915, before any person, corporation or levee improvement district may
erect'levees, plans therefor must be submitted to the Reclamation En-
gineer for approval, under penalty.
574-’ DEPARTMENT or AGRICULTURE.
This department has made extensive surveys of three of the large
river valleys of Texas, studying engineering conditions in order to get
a working system and provide practical means for preventing overflows.
They have also made extensive stream measurements which furnish very
valuable technical information in regard to floods and overflowed lands.
The Reclamation Engineer is now supervising numerous levee projects
on the Trinity, the Sulphur and a number of other streams. By this
means many thousands of acres ‘of rich bottom land have been reclaimed.
The reclaimed land has increased in value from $10 and $15 per acre
to $150 and $200 per acre. Thus, hundreds of thousands of dollars
in land values are being added to the wealth of the State each year.
This department has 9 employes.
The total appropriation for the two ﬁscal years ending August 31,
1919, is $119,360.
BOARD OF WATER ENGINEERS.
In the same year, 1913, that the Reclamation Department was re-
organized and placed under the control of the Reclamation Engineer,
a new department with somewhat related functions was created. This
was the Board of Water Engineers. -
The board is composed of three members appointed by the Governor
for a term of six years, one being appointed every two years. Appoint-
ments must be conﬁrmed by the Senate. Each member of the board
receives an annual salary of $3,600 and all necessary traveling expenses
while traveling on the business of the State.
DUTIES.
The board regulates and controls the u% of public water for irriga-
tion, mining, milling, manufacturing, develop-ment of power, the con-
struction and operation of waterworks for cities and towns or for stock
raising; measures stream discharges; regulates rate-s under certain con-
ditions; reduces water waste and makes such rules and regulations as
may be necessary to carry out the provisions of the general irrigation
law, and which makes for the general welfare.
During 1917, the board held 61 pub-lie hearings upon applications to
appropriate public water. They have conducted a number of important
stream measurements, and, in determining the quantity of water needed
for irrigation, the boa-rd makes use of the information collected by the
United States Weather Bureau from its gaging established for the pur-
pose of securing accurate and systematic data concerning rainfall. The
board has also valuable information and data relative to the water sup
ply of the State. , '
Appropriation for this department for the two ﬁscal years ending
August 31, 1919, is $91,900.
Since 1915, the Federal Government has made an annual appropria-
tion of $6,500 for co-operative work with the Board of Water Engineers
for stream gaging and water measurements.
For constitutional provision concerning six-year terms for boards, see
Article XVI, Section 30a, Constitution of Texas.
DEPARTMENT or AGRICULTURE. 57
Ur
WAREHOUSE AND BIARKETING DEPARTMENT.
Following the outbreak of the European war in August, 1914, came
. a tremendous depression in the price of agricultural products in. Texas.
measures.
This was especially true of cotton and export products. Cotton dropped
from 9 and 10 cents a pound to 5 and 6 cents. And as cotton is our
chief money crop, business was completely demoralized. So serious did
the situation become in the fall of 1914 that the Governor called a
special session. of the Legislature in an effort to bring some relief to
the cotton growers. This problem proved to be a very difficult one.
About the only way to revive the cotton market and save the farmers
from having to sacriﬁce their crops was to keep the cotton off of the
market until ship-ping became normal and the markets of the world re-
covered from the shock caused by the sudden outbreak of the war. This '~
plan, however, had its difficulties. The farmers owed the merchants
and the merchants in turn had their obligations which could not be
met unless the farmer paid them. The big question was how to ﬁnance
the cotton crop and keep it off of the market. Finally a plan of estab-
lishing a. system of warehouses in which the cotton and other products
could be stored and receipts issued against the stored products, which
should serve as collateral at the banks. Accordingly the plan was
worked out and. a system of bonded warehouses was established, and
considerable relief was felt.
The administration of this system was placed under the direction of
the Commissioner of Insurance and Banking, with authority to appoint
a. chief clerk with such other assistance as he might need. The duties
soon became'so burdensome that two warehouse managers were pro~
vided for at a salary of $8,600 each per annum. The Thirty-ﬁfth Leg~
islature abolished one of these positions, and the department is admin~
istered by a single executive under the direction of a board composed
of the Governor, the Commissioner of Insurance and Banking and the
Commissioner of Agriculture.
The rapid growth of the department is shown by the fact that in
1917-19 it has 19 employes and a total appropriation of $91,400. The
office force consists of a chief clerk, 2 bulletin clerks, 1 bookkeeper, 2
stenographers, and a porter; the ﬁeld force of 4 lecturers, 4 gin ex-
aminers, 2 warehouse examiners, and 1 inspector of weights and
PURPOSES.
The work of this department is to provide a marketing system for the
chief agricultural products of the State through a system of warehouses,
so that the crops may be marketed gradually, thus preventing an over
supply at any given season from demoralizing the market. For in-
stance, the cotton crop of Texas, which is per cent of the cotton
crop of the world, has formerly been placed on the market, at least out
of the hands of the farmers, in a period of three or four months. This
oversupplies the market for this period and reduces the price. This is
not only true with cotton but it is equally true with other staple crops.
The Commissioner of Warehouses and Markets prescribes rules apd
57'6 DEPARTMENT or AGRICULTURE.
regulations for the ginning, wrapping, weighing and sampling of cot-
ton. He also manages and prescribes rules and regulations for the
control of warehouses. For the enforcement of these regulations he
sends out gin and warehouse inspectors.
A total of 90 warehouses and marketing associations has been incor-
porated under the Warehouse and Marketing Law passed by the Thirty-
ﬁfth Legislature. On December 31, 1917, there were 32 of these ware-
houses in which were stored 11,502 bales of cotton and 1707 bales of
linters. These ﬁgures represent only cotton for which prescribed nego-
tiable receipts have been issued. About the same amount was stored
for which non-negotiable receipts were issued. There are ﬁve ware—
house organizations which handle cotton seed exclusively; one which
handles sweet potatoes exclusively; one which handles turpentine ex-
clusively; and one which handles hay exclusively.
TEXAS AGRICULTURAL AND “MECHANICAL COLLEGE.
The Agricultural and Mechanical College of Texas was established in
Brazos county in 1871. Although by the Constitution it is made a
branch of the University of Texas it has always been under the direc-
tion and control of a separate board of regents. For the purposes of
this paper, however, we are not interested in the system of control so
much as we are in the functions which the college is performing.
I think we may group the activities of this splendid institution ‘un-
der the heads of (1) purely scientiﬁc instruction; (2) investigation
and experimentation in practical agricultural problems; (3) the admm-
istration of certain statutes relating to agriculture; and (4) extension
service. We are not interested in the ﬁrst of these activities, but will
discuss briefly the last three of them.
AGRICULTURAL EXPERIMENT STATIONS.
The practical investigation and experimentation of the Agricultural
and Mechanical College with reference to agricultural problems is car-
ried on through her agricultural experiment stations. For this purpose
the State has established one main station at the college and fourteen
substations at various other places over the State. These are established
“for the purpose of making experiments in planting and growing of
agriculture, horticulture, cereals and plants, and feeding and fattening
of livestock for slaughter and for dairying purposes.” All stations
are under the care, control and management of a director appointed by
the Board of Regents of the .4-\gricultural and Mechanical College.
As the 14 substations are located in various sections of the State, in
as many different varieties of soil and climate, opportunity is given to
test the adaptability of all native as well as many foreign crops to the
various sections of the State. Some interesting developments have been
made by the Stations. The adaptability of Sudan grass and other feed
crops has been shown by the stations. There are numerous varieties
of cotton, corn, wheat, oats, etc., being tested out at the various sta-
tions. Also experiments in feeding live stock on balanced rations from
various feed crops of the country are made. The results of these ex—
DEPARTMENT or AGRICULTURE. 57'
periments are given out to the farmers in bulletins, by lectures and by
demonstration through the extension service which will be discussed
later in this paper. '
The 14. sul'istations contain from 100 to 300 acres each. The main
station contains about 2000 acres.
Appropriations for the two fiscal years ending August 31, 1919:
Main station, $208,667.15; 14 substations, $203,459.09.
AGRICULTURAL EXTENSION WORK OF AGRICULTURAL AND MECHANICAL
COLLEGE.
‘The past few years have witnessed a rapid expansion in the activities
of the Agricultural and Mechanical College of Texas. There has been‘
and is being a real effort made to make the institution render practical
service to the great masses of the people of the State as well as to those
who are fortunate enough to attend the 'college in residence. This
movement, of course, is not conﬁned to Texas colleges, but it is a part
of that comparatively recent movement in the United States, generally
caller “college extension work.” This movement, in brief, is an at-
tempt to carry the beneﬁts of scientiﬁc knowledge obtained from libraries,
laboratories and experiment stations to the people who cannot attend
the college. In other words, to send‘ the college to those who cannot,
come to the college.
Realizing the importance of this movement, the United States Govern—
ment, acting through the National Department of Agriculture, has
passed several important laws carrying large appropriations _to encourage
the agricultural States, through their Agricultural and Mechanical col—
leges, to do agricultural extension work. Federal aid is offered on con-
dition that the States meet the Federal appropriations for the various
agricultural activities to be engaged in with a like amount. The Legis-
lature of Texas has responded to these oﬁers from the Federal Govern—
ment and appropriations have been made to accept this cooperation.
In offering this aid'the Federal Government reserves large powers in
the administration and control of these appropriations. This is perhaps
necessary, but there are those in this State who criticize the exercise of
Federal control in State affairs. They argue that the Federal Govern-
ment, by tendering this aid, is merely buying a right to control State
affairs. They look upon the movement as a dangerous tendency toward
‘centralization of government and encroachment upon State rights. So
long as this work is primarily educational in its nature, the criticism,
it seems to me, is unwarranted. But, if the suggestion of the Dallas
News and others, to abolish the State Department of Agriculture and
‘place the administration and enforcement of all State laws relating to
agriculture in the Agricultural and Mechanical College, this might raise
a very serious question. We cannot go into this question further at this
‘time, but may have something ‘more to say later on in this paper.
The following is a summary of the Federal, State and county appro-
priations for extension of the Agricultural and Mechanical College for
the two years ending August 31, 1919:
57 8 DEPARTMENT or‘ AeRIoULTUEE.
State appropriations . . . . . . . . . . . . . . . . . . . $221,815
County (rough estimate) . . . . . . . . . . . . . . 115,000
Federal (rough estimate) . . . . . . . . . . . . . . . . 125,000
This extension work is carried on under the following heads:
Farm Demonstration.
Rural Economics Division.
Animal Industry Division.
Plant Industry Division.
Bural Woman’s Division.
Movable School Division.
wwewwe
There is a chief of each of these divisions. In addition to these,
there are 9 district agents and 125 county agents in the men’s division
of farm demonstration; 1 State agent, 2 district agents and 35 county
agents in the girls’ division of the farm demonstration work; and 1
State poultry agent, 1 State agent and 4 ﬁeld club agents also attached
to the farm demonstration division.
There are 5 men in the rural economics division, 5 in the animal
industry division, 5 in the plant industry division, 1 woman in the rural
woman’s division, and 1 woman and 2 men in the movable school division.
These chiefs travel over the State and visit the local agents, giving
them instructions and assisting them in all lines of work which make
farming more proﬁtable and farm life more comfortable and attractive.
In order to give a more concrete notion of the extension work we
shall go som‘ewhat into details of the work at some of the divisions
enumerated above. Before taking this up, however, I wish to quote the
following from the Annual Report of Mr. F. O. Walton, Acting Director
of Extension Work of Agricultural and Mechanical College for 1917,
in which he states some general facts relative to extension work. “There
are,” he says, “two guiding principles in all the extension projects:
First, demonstrate to the farmers that a system of farming which makes
food and feed its prime requirements is one which will more readily
bring about agricultural abundance and independence. Second, to
demonstrate to bankers, credit merchants, and business men generally
that such system of farming is the safest basis of credit and. the best
insurance of continuing ju'osperitv in an agricultural State.”
Continuing, he says, “Furthermore, we planned permanently to im-
prove Texas agriculture by building up the soils through crop rotation;
instruction in correct principles of soil management; the reclamation
of waste places, and the protection of those in cultivation by pro-per
care and terracing; also to improve the live stock interest by encourag-
ing the introduction of pure breds best suited to climate and conditions,
and a thorough instruction in the use of balanced rations; and, so far
as possible prevent or combat destructive pests and diseases. Realizing
the close relation of production and marketing we determined that in
order to stimulate increased production we should at the same time in-
crease marketing facilities and instruct the farmer in curing, storing,
and caring for his surplus and converting the same into cash at a mini—
mum cost, and planned our actions accordingly.”
DEPARTMENT or AGRICULTURE. 579
The following summary from the Annual Report of the Director of
Extension of the Agricultural and Mechanical College for 1917", will
serve to give some idea of the farm demonstration work in farm and
homestead improvements for the ﬁscal year ending August 31, 1917:
Four hundred and ﬁfty-two buildings were erected; 901 buildings im-
proved; 279 building plans furnished; 851 buildings painted or white-
washed; 284 water systems installed; 264 lighting systems installed;
1610 home grounds improved; 1691 farm and home sanitary conditions
improved; 3694 homes screened against ﬂies and mosquitoes; 696 ﬂy
traps installed; 1220 sanitary privies erected; 683 farmers induced to
adopt a. system of rotation of crops with a total of 45,783 acres in such
rotations; 800 new pastures were established; 430 old pastures renovated,
with a total of 10,540 acres; 615 drainage systems were established;
818 farmers were induced to drain all or a part of their farm, 1031 were
drained by tile and 56,459 by ditches; 13,701 farmers were induced to
terrace their sloping land, totaling 130,930 acres; 28,424 home gardens
were planted; 116,781 farmers were induced to save surplus products for
winter use; 1026 farmers planted cover crops to be turned under.
I-IOME DEMONSTRATION AND CANNING WORK.
The home demonstration and canning work also presents some inter-
esting ﬁgures. According to the Annual Report of the Director, we
ﬁnd that 1,725 women were enrolled and 1,112 did activework. There
are 152 organized clubs, 80 holding regular meetings; 552 fruit and
vegetable demonstrations were held in homes and 400 meetings; 47
bread demonstrations were given in homes and meetings, with a total
attendance of 1,825; 585,824 cans of products were put up by demon-
strators valued at $83,852; 19,213 pounds of dried vegetables were stored,
112,880 pounds of dried fruit were stored, valued at $2,120; 4,505
gallons of brined. vegetables were stored, valued at $4,142; 146' women
made winter gardens. Total value of products put up and stored, $92.,-
3’7230. '
These ﬁgures give one the impression that the work of this division
is worth while. '
AN IMAI. IN DUSTRY.
The work of this division is divided into two divisions: Field project
work and general lectures and propaganda. The ﬁeld project work is
devoted to selecting animals, methods of feeding, breeding, manage-
ment and marketing animals. Special attention has been given to poul-
try raising, dairy manufacturing, special hog demonstration and work
in beef cattle extension, and work in sheep husbandry.
DIVISION OF‘ PLANT INDUSTRY.
The work of this division, like some of the others, is conducted un-
der two general plans: ( 1) By lectures and demonstrations which are
followed up, and (2) by lectures and demonstrations which are not fol-
lowed up.
The latter method reaches more people, but it is not as effective as
the former method.
580 DEPARTMENT or AGRICULTURE.
Efforts have been made to encourage home orchards with good re-
sults. Home orchards and demonstrations in co-operation with county
agents have been established in 14 counties.
LAIVS ADFIINISTERED BY AGRICULTURAL AND MECHANICAL COLLEGE.
Although the Agricultural and Mechanical College is essentially an
educational institution, we ﬁnd that the Legislature has from time to
time imposed the duty of administering and enforcing certain laws upon
her. This has, in most instances, I think, been based upon expediency
rather than a. failure to discriminatew between the functions of an edu-
cational institution and those of a department of State Government.
These laws require a certain amount of scientiﬁc‘ investigation which can
be made only in fairly well equipped laboratories. When the three laws,
which will be discussed in detail later, were passed, there was no State
department so equipped, and very naturally the Legislature turned to
the Agricultural and Mechanical College for the administration of these
laws. . "
We have reached the stage of development now, I think, when a clear
distinction .must be drawn between‘educational institutions and govern-
mental agencies. A failure to do this results in duplicatIon and endless
confusion. We ﬁnd some governmental agencies engaged in work which
is essentially educational in its nature, while educational institutions
are performing administrative duties and exercising police powers of
the State. This confusion may be avoided to a large extent, if not
altogether, by adhering to this fundamental principle: That the ad-
ministration and enforcement of all State laws should be performed by
governmental agencies, and things primarily educational in their nature
should be exercised by educational institutions. Without discussing this
principle further at this time we pass on to a discussion of the laws
mentioned above. We will take this discussion up more in detail later
on in this paper.
CONTROL OF FOUL BROOD.
As early as 1903, the Legislature passed a law to control contagious
diseases among bees, the administration and enforcement of which was
placed with the entomologist of the Agricultural and Mechanical College.
Under his direction the State is being organized for the control of foul
brood and other diseases. At present there are 35 counties organized
and 10 are being organized. Local inspectors are employed at a salary
of $4 per day and traveling expenses. ‘There are also State inspectors,
who are specialists in this line, sent out.
The following summary will give some notion of the activities incident
to the enforcement of this law for the ﬁscal year 1915-16 : In 22 counties
44,893 colonies were inspected by local men, 549 were found to have
disease, 237 were treated and 156 were destroyed at an expense of
$3109.57. Four specialists made trips to six counties, and inspected
1540 colonies. They found 11 diseased and treated none and destroyed
none at a cost of $96.70. This makes a grand total of 46,437 colonies
inspected, 559 diseased, 237 treated, and 156 destroyed at a total cost
of $3206.27. The total appropriation for this work for the years 1915
DEPARTMENT or AemcULTrnE. 581
and 1916 was $12,486. Appropriation for two years ending August
31, 1919, $13,400.
PURE FEED CONTROL.
The next law to be placed under the Agricultural and Mechanical
College for administration was the law relating to concentrated feed-
stuffs, passed in 1905. This law provides that, every lot or parcel of
concentrated feeding stuffs, used for feeding farm live stock, sold, offered
or exposed for sale in the State of Texas for use within the State, shall
have printed on a tag a clear, plain statement certifying the number of
net pounds of feeding stuff, the name or names of the materials. of which
such stuffs are composed, the name or trade mark under which such
stuffs are sold and the name and address of the manufacturer of such
feed. stuffs. This tag is furnished by the director of the agricultural
experiment stations.
The manufacturer, importer, agent or seller of such feeding stuffs is
required to pay a tax of 10c a ton on all such feed stuffs sold in Texas.
And all feeding stuffs, whether in bulk or package, are required to have‘
tag attached stating that all charges have been paid. The fees collected
from this tax are used in the ﬁrst instance in the administration of the
law.‘ The excess is turned over to the Board of Regents of Agricultural
and Mechanical College to be used at their discretion. In 1917, these
fees amounted to $98,000, of which about $48,000 was used in admin-
istering and enforcing the law, while the remaining $50,000 was used.
in the erection of permanent buildings on the college campus.
There are six regular traveling inspectors in this work, who go over
the State inspecting mills and manufacturing establishments, taking
samples of various concentrated feed stuffs and seeing that the law is
enforced. Samples taken by the inspectors are sent to the chemist of
theexperiment stations and analyses are made to determine whether the
feeding stuffs are adulterated. The director of the experiment stations
ﬁxes standards, and all manufacturers are required to keep their products
up to these standards.
COMBIERCIAL FER RTILIZERS.
The following is the caption of the other law administcrer1 by the
Agricultural and Mechanical College through the. director of the n"peri-
ment stations, which was passed in 1911:
“An Act regulating the‘sale of commercial fertilizers, prohibiting their
adulteration or misbranding, providing for their correct weights and
marking, forbidding the use of certain materials, and providing for the
collection and analysis of samples, statementof sales and shipments,
the expense, of enforcing the law, ﬁxing penalties for its violation and
repealing all laws in conflict herewith.”
All persons, ﬁrms or corporations selling or offering for sale any com-
mercial fertilizer to be used in Texas must ﬁle a certiﬁed statement of
the exact content of such fertilizer with the chemist of the experiment
stations, who is required to take samples and make chemical analysis of
such fertilizers at least once a year, and may make analyses as often as
1hqgynay deem it necessary to see that the proper standards are maintained.
'I‘.?= ’ l
n
582 'DEPARTMENT or AoRIcULTURE.
The chemist issues tags on which is printed the analysis of all fer-
tilizers oﬁered for sale and every sack, barrel or other container of such
fertilizers must have a tag attached.
A fee of 25c a ton is. charged for all fertilizers sold in the State. The
collection from this source is deposited to- the credit of the Board of
Regents of the Agricultural and Mechanical College, to be used for de-
fraying the expense of the administering and enforcement of the law and
for such other purposes as they may direct.
Any failure to comply with the requirements of this law is declared
to be a misdemeanor, and the party so doing is subject to a fine of not
less than $50 nor more than $500.
AGRICULTURAL ADMINISTRATION IN OTHER STATES.
The following tabular statement presents in form for comparison a .
condensed analysis of the principal data as to‘the organization and
powers of State authorities in the United States having to do with
agriculture and related interests.
TIHIILL'IIIDIIIBYI cl. O liNbl IIJLHVJEIG:
CT!
00
Q3
AGRICULTURAL ADMINISTRATION IN OTHER SUATES.

Independent Officials


Name of Number
State. Agricultural Oﬂice. Members. Chief Oﬂicer. How Chosen. Functions and Subordinate Ofﬁcers. With Belated Functions.
Maine . . . . . Department of Agriculture. 1 Commissioner.. Elected by Promotion of agriculture and horticulture. Forest Commissioner,
(State Board of Agriculture Legislature Holds farmers institutes and dairymen’s Board of Cattle Com-
abolished 1909.) conference. Enforcement of laws relat— missioner. Director of
ing to adulteration of food and feed and Experiment Stations.
seeds. Annual report.
New Department of Agriculture, 7 Commissioner.. Ap(pointed by Promotion of agriculture. Holds farmers’ State Forestr Commislson,
Hampshire 913. :ovenor. institute. Enforcement of laws relating Fish and (game Commis-
to farming, food adulteration, pure secd sioner.
laws, fertilizer laws. Makes annual re- .
port, etc.
Vermont . . . . .. State Board of Agriculture 4 Commissioner.. Two cx-ofIicio Promotion of agriculture by holding farm- State Fair Commissioner,
and Forestry. two by ers’ institute, educational work, etc... Cattle Commissioner, .
Governor. Appointment of State Ornithologist and Fish and Game Com-
State Nursery Inspector. Extermination missioner.
of disease in plants. Inspection of api-
aries; advises of State possibilities; in-
spection of creameries, orestry service;
collection and publication of statistics.
Massachusetts. State Board of Agriculture, 39 Secretary... . .. By Board. .. Improvement of agriculture, inspection of Food Inspectors, Fish and
6ex-oﬁ’icio,3by Governor, fertilizers, some supervision over agri- Game Commissioner, Do-
30 by agriculture societies. culture societies and lVIass. A. and M. partment of Animal
College. Acts Board of Forestry. Husbandry.
Maintenance of dairy bureau, appoint-
ment nursery inspectors, state orni—
thologist, state inspector of apiaries,
annual report.
Rhode Island. State Board of Agriculture. 9 Secretary . . . . .. By Board... Promotion of agriculture and husbandry. Forestry Commission,
' 3 ex-ofﬁcio, 1 by Board Of Inspection of nurseries and live stock; Board of Game Com-
Mana ers of R. I. A. and analysis of fertilizers; distribution of mission, State Board of
M. C(ﬁlege, 1 by each ag- seeds. IIolds county agricultural in-i Vctcrinarics.
“ ricultural society, 1 by stitutes. Appointment of Cattle Com-:
1. Grange patrons, 3 by mission. Annual report.
Governor. ,, l
l
Connecticut... State Board of A riculture. 14 Secretary . . . . .. By Board... Promotion of Agriculture. Appoints oneState Forestry Commisson,
Governor ex-o lcio pres-
ident. One from each
county by Senators and
Representatives.


Commission on Domestic
Animals, Commission on
Fisheries, State Entomol-
ogist appointed by Board
of Control Agricultural
Experiment Stations.
member of Board of Trustees for the A.
and M. College and one member of the
Board of Control of State Experimental
Stations. Regulates returns from agri-
culture societies. Annual report.
01
'aanL'InoIReV so Lxantuvaaq
PF-
AGRICULTURAL ADMINISTRATION IN OTHER STATES—Continued.


Name of Number Independent Officials
State. Agricultural Office. Members. Chief Officer. How Chosen. Functions and Subordinate Ofﬁccrs. With Belated Functions.
New York..... Department of Agriculture. 1"" Commissioner..(By Governor Department divided into the following State Fair Commission,
- bureaus: Bureau of Legislation, Bureau Commission of Forestry,
. of Dairy Industry, Bureau of Food In- Fish and Game; State
I spcction, Bureau of Veterinary,_Burcau Museum comprising _
. of Surgery, Bureau of Horticulture, State Bot mist, Geolo-
' Bureau of Farm Labor, Bureau of Farm gist, Entomologist and
i Fertilizers and Feedstufis, Bureau of Paleontologist. Com-
Farmers’ Institute, Bureau of Accounts, missioner of Public Lands
State Weather Bureau. State Racing Commis-
sion.
New Jersey... State Board of Agriculture . . . . . . . . .. Secretary . . . . .. By Board... Improvement of agriculture. Experiments Board of Fish and Game
composed of agricultural of remedies for cure of diseases in animals Commissioners, Board _of
societies, farmers clubs and plants. Encourages formation_ of Forest Park Reservation
and other associations. county boards. Reports and bulletins. Commission, Live Stock
Commission, State Board
of Health enforces law re-
lating to food, drugs,
dairies.
Pennsylvania. . Department of Agriculture. . 1 Secretary. . . . . . By Governor Promotion of agriculture, horticulture, fores- State Forestry Commis-
‘ try, live stock and poultry interest. Analy- sion, Department of
sis of fertilizers food stuffs and linseed oil. Fisheries.
Protection of forests; prevention of _fraud
in foods‘; improvement of laws re latlng to
disease of animals. Supervision of offices
of Economic Zoologist, State Veterinarian ‘
and Dairy Food Commission, the State
Live Stock Sanitary Board. Reports.
Delaware. . . . . State Board of Agriculture 3 Secretary... . . . By Board, Promotion of agriculture and immigration; Board of Fish and Game
by Governor. 3 years. eradication of diseases among animals Commission, State Board
and plants; inspection of, nurseries; m- of Forestry, State Veter—
spection of imported cattle._ Holding inarian, Director of Ex-
farmers’ Institutes. Pubhcation of periment Stations, In-
bulletins. spector of Fertilizers.
Maryland. . . . . State Board of Agriculture. 17 Secretary . . . . . . ‘By Board. . . Management of _farmers’ institutes. In- State Horticultural Depart-
6 ex-ofﬁcio, 11 trustees of spection of fertilizers and food products. ment, Commissioners of
State Agricultural College. Immlgl‘atlon. Commis-


sion of Fisheries, State
Board of Forestry, State
Live Stock Sanitary
Board.
989 'EIHILL'IIIOIHDV ao .Lxaraiavaaq


Vll‘glnia . . . . . .. Department of _Agriculture 11 Commissioner.. Elected 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
and Immigration. ‘ (Constitutional years.
. officer.)
West Virginia State Board of Agriculture 7 Secretary. . . . .. By Board Promotion of agriculture. Encourage agri-
by Governor. 1 year. cultural organiz tions and hold farmers’
institutes. Publication of agriculture
statistics and farm reports monthly. Pre-
vention of spre..d of disease among ani-
mals.
North _ Department of Agriculture, . _ . . . - . . . - - Commissioner.. Four years.. . Em )loyment of State Chemist. Inspection
Carolina. Immigration and Statistics. of fertilizers. Investigation of timber
industry. Acts as crop pest Commission.
Preparation of hand-books. Controls De-
partment of Agriculture.
South _ Department of Agriculture, . . . . . . - - - - Commissioner.. Governor Promotion of agriculture, manufacturing
Carolina Commerce and Industry. 4 years. and otherindustries. Publication of hand-
books and reports.
Georgia . . . . . . . Department of Agriculture. 1 Commissioner. . Elected by Investigation of wool culture, sheep raising,
people 4 irrigation, fencing, dairying, etc. An-
ycars. alysis of fertilizers, prevention of spread
of diseases of plants and animals. Ap-
points chief food inspector, drug in-
spector, State Entomologist and Geo]
ogist. Reports. Protection of fish.
Florida . . . . . . . Department of Agriculture. 1 Commissioner. . Elected by Supervision of public lands and State prison.
people 4 Inspection of fertilizers. Director 0
years. State chemist. Inspection of food and
dru 's. Encouragement of immigration.
Pub ication of reports.
Kentucky. . . .. Bureau of Agriculture. Labor . . . . . . . . .. Commissioner.. Elected by Promotion of agriculture, horticulture,
and Statistics. people 4 manufacturing and matters relating to
years. labor; collection of statistics; appoint-
" ment of labor inspector.
Tennessee... . . Department of Agriculture. . . . . . . . . . . Commissioner.. By Governor Supervision of farmers’ institutes. Eradié


cation of disease among animals an
plants. Inspection of fertilizers. State
Live Stock Commission. Appointment
of inspectors of apiaries. Collection and

publication of statistics.
Board of Fisheries, Dairy
and Food Commission.
(Not wholly independent.)

Fish and Game Warden,
Director of Experiment
Stations, Inspector of
Fertilizers, Bureau of
Immigration and Nat—
uralization, State
Chemist.

Game Warden.

State Board of Entomology,
Board of Fisheries.

Game Warden.

State Veterinarian, Fish
Warden.

Director_ of Agricultural
Experiment Stations, In-
spector of fertilizers.


State Entomologist.
989
‘aunmnoraeV so rxarrravaaq
AGRICULTURAL ADMINISTRATION IN OTHER STATES—Continued.

State.
Name ‘of
Agricultural Oﬁice.
p-
Number
Members.
Chief Officer.
How Chosen.
Functions and Subordinate Oﬂicers.
Independent Officials
With Related Functions.

Alabama. . . . ..
Department of Agriculture.
Commissioner.
. Elected 4
years.
Promotion of agriculture, horticulture, etc.
Investigation of diseases of plants, of
matters relating to dairy industry, sto_ck
raising, poultry and sheep raising, in-
s ection of fertilizers. Commissioner is
aso president of Live Stock Sanitary
Board, Horticultural Board and Im-
migration and Forest Commission. Col-
lection and publication of statistics.
De artment .of Fish and
ame.

Mississippi. . . .
Department of Agriculture
and Commerce.
Commissioner. .
Elected 4
years.
Promotion of agriculture, horticulture, etc.
Investigation of cotton market, wool and
silk culture, irrigation, disease of plants
and animals, stock raising, ﬁsh and bee
culture. Publication of bulletins. Reports.
State Veterinarian, State
Chemist (Inspector of
fertilizer.)

Arkansas . . . . . .
Bureau of Mines, Manu-
facturing and Agriculture.
Commissioner. .
Elected 2
years.
Promotion of agriculture. mini g and man-
ufacturing. Encouragement of formation
of agricultural socie‘ies. Inspection of
fertilizers. Distribution ,of seeds. Pub-
lication of reports.
Agricultural Experiment
Station. Game Warden.

Louisiana. . . . .
Bureau of Agriculture and
Immlgration.
2 Ex-oﬂicio.
Commissioner.
. Elected 4
years.
Promotion of agriculture and immigration.
Inspection of fertilizers. Publicaiion of
maps, crop reports, bulletins, etc. In-
vestigation ‘of diseases of plants and an
imals, dairying, stock raising, wool and
silk culture, irrigation, etc.
State Forestry Commis-
sion, Live Stock Sam-
tary Board, Fish
Game Commission.
and
Oklahoma. . . . .
State Board of Agriculture.

11
President . . . . . .
Elected 4
years.

Selection of professors, presidents and em-
' ployes of agricultural colleges; and pre-
scribes courses of study. Promotion of
agriculture and horticulture. dairying
and animal industry. Superintends
farmers’ institutes. Establishment of
animal quarantine. regulations and pre-
vention of the spread of plant diseases.
Collection and publication of statistics.
Agricultural experiment stations. Anal-
ysis of fertilizers. Secretary is member
of State Entomological Commission.
State Game and Fish Com-
mission.

Texas . . . . . . . . . lDepartment of Agriculture.

lCommissioner. .
Elected 2

years.
Execute all laws in relation to agriculture.
Promotion of agriculture, horticulture

Chemistry Department of
A. an M. College. In-
'EIHIIJIIHOIHDV so INHNZLHVJEIQ
L89
and kindred subjects. Promotion of
agricultural societies, farmers’ institutes.
Investigate subjects of irrigation, drain-
age, markets, disease of plants and
animals, stock raising and dairying,
sheep raisins‘. Collects and publishes
statistics. Nursery inspection. nut cul-
ture, entomology, plant pathology.

spector of Fertilizers,
Game, Fish and Oyster
Commission, Dairy and
Food Commission, Hide
Inspector, Live Stock
Sanitary Commission,
Commissioner Warehouse
Department,_ Board of
Water Engineers, He-
clamation Engineers,
Director of A. and .
Experiment Stations, A.
and M. Extension.


Ohio . . . . . . . . . Agricultural Commission 4 Chairman. . . . . By Board. . . Powers formerly exercised by the Secretary
(1913). 3 by Governor,1 2 years. and State Board of Agriculture, Board
by Board of Trustees of of Live Stock Commissioners, Board of
Ohio University. (Salary Control of State Experiment Stations,
$5,000.) State Dairy and Food Commission,
Commission of Fish and Game, State
Board of Veterinary Examiners, and
some powers of the State Board of
Pharamacy. Power to establish Bureaus
of Fair Administration; protection
against live stock diseases; nursery,
orchard and bee inspection; fertilizer,
lime fungicide and feed stuff inspection;
sanitary inspection; food inspection;
statistics, chemistry and bacteriology,
and such other bureaus as it may deem
necessary. Powers to make rules and
regulations governing investigations, in-
spections and hearings, etc.
Indiana... . . .. State Board of Agriculture. . . . . . . . . .. President...... By Board Promotion of agriculture. Management of Bureau of Animal Hus-
A Corporation President 1 year. State Fair. Publication of reports. bandry, State Veterinary,
of County Agricultural State Game Commission,
Societies ex-ofﬁcio mem-‘ State Chemist, State En-
bers. tomologist, Inspector of
Fertilizer and Food
Stuffs, Oil Inspector.
Michigan. . . .. State Board of Agriculture. 10 Secretary . . . . .. By Board... Collection and distribution _of information Live Stock Sanitary Com-

A orporation, 0 by
ernor, 2 ex-ofiicio.
Gov—
relating to agriculture. Encouragement
of organization of agricultural societies.
Distribution of seeds. Inspection of
fertilizers Some control over State Agri-
cultural Colleges, choosing president and
professors. '

mission, Forestry Com-
mission, Game and Fish
Warden, Food and Dairy
Commission, various
private associations.
889
'aanmnoraev so mmrmtzrvaaq
AGRICULTURAL ADMINISTRATION IN OTHER STATES—Continued.


_ Name of Number _ Independent Oflicials
State. Agricultural Office. Members. Chief Ofﬁcer. How Chosen. Functions and Subordinate Officers.‘ With Related F unctions.
Illin0is...... . Department of Agriculture. . . . . . . . . .. Secretary . . . . .. By Governor Promotion of agriculture and related in-
2 years terests. Exercises powers formerly exer-
cised by the State Veterinarian, the State
Board of Agriculture, the Directors of
Farmers’ Institute, Live Stock Commis-
sion and the Stallion Registration Board,
the Board of Veterinary Examiners, State
Inspectors of Apiaries, State Entomoligst
which had to do with inspection of trees,
plants and shrubs. Con(rols following
bureaus: (a) Superintendent of State
Fairs. (b) Bureau of Live Stock. (c)
Superintendent of Farmers’ Institutes.
(d) _Inspector of Apiaries. Powers to es-
tabllsh such other bureaus as may be
necessary.
Wisconsin- - State Board of Agriculture _ 13 Secretary... . .. By Board Promotion of agriculture, dairying, horti- State Veterinarian, Live
by Governor. 1 year. culture, manufacturingand domestic arts. Stock Sanitary Board,
Holding of state fairs. Collection and Dairy and Food Com-
distribution of farm and weather sta- mission, Inspector of
tistics. - Apiaries, State Board of
- Forestry, Fisheries Com-
mission, State Fish and
Game Warden, Director
of Experiment Stations,
Department of Horse
Breeding of State Uni-
versity, State Horti-
cultural Society.
Minnesota. . .. State Agricultural Society. . . . . . . . . .- Secretary. . .. By Board Holding of state fair . . . . . . . . . . . . . . . . . .. State Board of Immigra-
A Corporatlon, 3 by each 1 year. tion, Board of Adminis-
county agrlcultuarl soclety, tration of Farmers’ In—
1 by each county having no stitute, Live Stock San-
soc1ety_CountyBoard,-2 by * itary Board, Board of
each private society. Forestry, Food Commis-
sion, Agricultural Ex-
periment Station, State
Entomologist.
Iowa . . . . . . . .. artment of Agriculture. . . . . . . . . . . Secretary... . . . By Board. . . Promotion of agriculture, forestry, animal Forest Commissioner, State

Deg

cultural
istrict and County Agri-

societies, State


husbandry, manufactures and domestic
arts.

Game and Fish Warden,
'EDI flLL'IfID IIIDIVI .-I O lXl-I Till I VJI-l
C!
CD
CD
Weather and Crops Service,
D311‘). Commission, State
Veterinarian.


Missouri... . .. State Board of Agriculture. 19 Secretary . . . . .. By Board Promotion of Agricultu‘re. Acts as Board Fish Commissioner, Di-
ACorporation,3ex-olhcio, 1 year. of Examiners for College of Agriculture. rector of Experiment Sta-
16 by Governor. Collection of statistics relating to crops; tions, Inspector of Fertil-
meteor l ical information relating to izers.
farming, stock raising and fruit growing.
Appointment of State Inspectors of Api—
. ' aries, State Dairy Commission, Veter-
narian. Holding of State Fairs.
Kansas . . . . . . . State Board of Agriculture. 14 Secretary . . . . . . By Board Promotion of agriculture, immigration and Live Stock Sanitary Board,
A Corporation, 2ex-oﬂicio. ' 2 years. manufacturing. Advertisement of State’s Fish and Game Warden,
. possibilities. Has charge of decennial Dairy Commission, State
census of population. Publication of Entomologist, Commis-
reports, etc. sioner of Forestry, In—
spector _of Fertilizers in
State College of Agri-
culture. '
Nebraska. . . .. State Board of Agriculture. . . . . . . . . . . Secretary . . . . . . By Board Promotion of agriculture. Holding of State State Entomologist, State
President of _County So— 1 year. Fair. Veterinarian, Game and
cieties certain members Fish Commission, certain
elected by Board. private associations.
South Dakota State Board of Agriculture. . . . . . . . . .. Secretary . . . . .. By Board Promotion of agriculture, horticulture, Food and Dairy Depart-
A Corporation, 5 by Gov- ' mining, manufacturing and domestic ment, Fish Warden,
ernor. arts. State Live Stock Sani-
tary Boards, College of
Agriculture, Inspection
of Fertilizers.
North Dakota. Department of Agriculture. . . . . . . . . .. Commissioner.. Elected by Enforcement of laws for prevention of
A Corporation, 5 by ov- people 2 adulteration of oils. Collection of labor
ernor. years. statistics. Promotion of immigration.
Appoints Dairy Commissioner. Super— State Veterinarian.
vises State exhibits at State Fairs and
audits accounts of State Fair Boards.
_ Issuance of certificates.
Montana . . . . .. Department of Agriculture . . . . . . . . .. Commissioner.. By Governor Collection of information relating to agri- Dairy, Food and Oil Com-
and Publicity. 2 years. culture, horticulture, irrigation, manu- missioner, State Live
facturing, wages, labor, etc. Stock Commissitmcrs,
Fish and Game \Narden,
State Entomologist.
Idaho . . . . . . .. Bureau of Immigration, . . . . . . . . .. Commissioner.. By Governor Collettion of information relating to agri- Dairy, Food and Oil Com-

Labor and Statistics.


years.
culture, horticulture. immigration, man-
mission, Board of Horti-

ufacturing, wages of labor, etc.
culture Inspection.
O69
'EIHHCUIIIOIHSV .10 QLXQI'I‘IJLHVJEIG
AGRICULTURAL ADMINISTRATION IN OTHER STATES—Continued.

State.
Name of Agricultural Office,
Number
Members.
Chief Oﬁicer.
How Chosen.
d
Functions and Subordinate Officers.
Independent Ofiicials
With Related Functions.

Wyoming. . . . .
- . o s . . I . - u . . u -
State Dairy Commission‘
Food and ()il Commis-
sion, State Chemist, State
Board of Horticulture.

Colorado. . . .
. State Board of Agriculture.
2 ex—ofiicio, 8 by Governor.
10
Secretary . . . . . .
By Board
2 years
Promotion _of Agriculture, horticulture,
stock raising, dairying, etc. Encourage-
ment of formation of agriculture societies.
State Board of Horti-
culture, State Entomo-
logist, Department of
Forestry, Fish and Game
Commission, State
Dairy Commission.

New Mexico. . .
. . a u u - s . . . ~ I - o - . - - - - Q . ~ . - .
s - u u - s . ¢ - - . - 0 |
. . . . . . . . - I - -
- - - . - . . - ~ - . - - - - - ~ . - . - l - . I - ~ . u . - . - | . - . .
Cattle Sanitary Board,
County Boards of Horti—
culture Commissioners,
New Mexico State Fair
Commissioners.

Arizona . . . . . . .
. - - s . . - . . .
. 0 s u - s - - - . - .
- - - l I | - - n - - . - . - | . . . . a . - . - . - a - - n . - a - Q u -
State Game Warden,
County Commissioners
of Immigration, The Live
Stock Sanitary Board.

Utah . . . . . . . . .
~ - q . 1 n I | n - a n I u . - - . n . . - - . . -
- . - - u . - a - -
. ~ a ~ . . - . - ~ . I I -
. s I - - - . - u . . .
- - . . . - - l . . - . I - ~ - - . - ~ - - . I - . - i - I - . - . - o o -
State Board of Horti-
culture, State Board of
Horse Commissioners,
State Board of Veteri-
nary Examiners, State
Food and Dairy Com-
missioners, State Super—
intendent of Farmers’
Institutes, State Fair
Association, State Board
of Sheep Commissioners,
Bureau of Statistics, Ag-
riculture Experiment Sta-
tion.

- Neyada. . . .

~ . - . - . n - - - - . - - ¢ . . - . . - - s - - .

. . - u . . - - I .


- . I . . - - - - . . - - I I . - . I - - . . - . - ~ - - . a - . . ¢ - o .

District Boards of Agri-
culture, County Horti-
cultural Commissioners,
Agricultural Experiment
Station, County In-

spectors of Apiaries.
I62’ ' ‘HHflJ/IHOIHSV .io txan'l-uvaaq
Washington. . .
Department of Agriculture.
Commissioner. .
By Governor
Exercises the powers formerly conferred on
the State Veterinarian, State Dairy and
Food Commissioner, Commissioner of
Horticulture, Commissioner of Labor as
to laws relating to bakeries, Department
of Animal Husbandry and Agricultural
Experiment Stations. Department di-
vided into four divisions, e. g. Division of
Live Stock, Division of Horticulture,
Division of Agriculture, Division of Food,
Feed, Fertilizers, Drugs and Oil. Com-
missioner is ex-officio member of Board
of Health. -
Forest Commissioners.

Oregon . . . . . . .
State Board of Agriculture.
Secretary . . . . . .
By B'iard
1 year.
Promotion of Agriculture. _Collcction and
dissemination of information. Holding of
State Fair.
Fish Commissioners, State
B iard of Forestry. State
Board of I—Iarticulture,
Board of Sheep Com-
missioners.

California. . . ..
State Board of Agriculture.


Secretary . . . . . .

By Board. ..


Management of State Agricultural Societies.
I-Iwlding of State Fair. Appointment of
Chemist. Botanist,_Mineralogist, Metal-
lurgist, Oriiothologist and Entomologist.
State Board of Fish Com-
missioners, State Veteri-
narian, State Forestry,
Sheep Inspectors, Com-
missioners of I'Iorticul—
ture, Agricultural Ex-
periment Stations, In-
spection of Fertilizers.

592 _ DEPAHI‘MEX'I‘ or in;zzicurrrcim.
SUMMARY.
It will be seen from the data in the above summary that there are
24. States with organized departments of agriculture. In this group are ,
Maine, Ohio, New York, New Hampshire, Pennsylvania, North Dakota,
llIontana, Idaho, Washington, Wyoming, Illinois and all of the Southern
States. In most of these State the department is under the control of
a single official usually called the Commissioner of Agriculture' This
officer is elected by the people in most of the Southern States and North
Dakota. In addition to the Commissioner a number of the States have
a board of agriculture, which, in some States, appoints the commissioner.
l 11 other States such boards are appointed by the Governor, and they act
in an advisory capacity to the chief executive or commissioner of agri-
culture. Pennsylvania, New Hampshire, Virginia, North Carolina,
Kentucky, Alabama and Louisiana have such boards. In Ohio there is‘
a board of control of four members, three of which are appointed by the
Governor and one by the Regents of the Ohio State University. They
each receive a. salary of $5000 per annum. Oklahoma has a. board of
eleven members, the chairman of which is elected by the people.
In the remaining States of the Union the agricultural interests are
looked after by a number of different authorities. Some have a large
number of boards with no responsibility to the Governor or any other
State officials. Others have State boards of agriculture ranging from
ﬁve to forty members. In six’of the States there are small boards rang-
' ing from three to seven members, appointed by the Governor. There are
no State boards of agriculture in Arizona, New Mexico, Utah or Nevada.
In all these States, however, there are other boards and officials who exer-
cise functions relating to agriculture, such as live stock, dairying, ﬁsh
and game and forestry. The State boards of agriculture are usually
limited to the management of the State fairs, the collection of statistics,
"the publication of bulletins and crop reports and sometimes supervision
of farmers’ institutes. Their functions are more of an educational char-
acter than governmental, since they are rarely charged with adminis-
tration or enforcement of laws relating to agriculture.
The advantage claimed for the board system of administration is
that the boards are more representative of the various agricultural in-
terests, and it stimulates a greater interest and cooperation among the
agricultural forces of the State. There may be some truth in this con-
tention, but apparently there are disadvantages which outweigh these
advantages. In large boards, especially of 20 to 40 members. it is diffi-
cult and expensive to get them together, and there is divided responsi-
bility which will prove fatal to any system of administration.
It is not to be understood that there are no other authorities in these
‘States which have departments of agriculture. As we have already
seen, in Texas, in addition to the Department of Agriculture, there are
‘a number of other authorities and boards attending to agricultural in-
terests independent of the Department of Agriculture. In many States, .
as in Texas, the control of the live stock interest is under a. separate
board or commission, entirely independent of the Commissioner of Agri-
culture or the State board of agriculture, as the case may be. So with
feed control, commercial fertilizers, game and ﬁsh and dairy control and
Di'iPAlI'l'lIEN r OF AGRICULTURE. 593
forestry service, etc. Thus in many States the department of agricul—
ture is but one of a group of independent and coordinate authorities
among which is distributed the administration of a number of related
services.
The number of such boards and commissions has multiplied to such
an extent in many States as to cause unnecessary confusion, overlapping
and dui'ilieation. In some States, such as Washington. Iitah, Texas
and others, practically each service relating to agriculture and other
related interests has been placed under a. separate board or department.
In the report of the Illinois Efficiency and Economy Commission, at
page 624, is found this language:
“It is the opinion of students of administrative organization that the
board system has» been much overdone in most of the States, and the
consideration of economy, efliciency and responsibility require that fur-
ther multiplication of boards for administrative purposes should be
checked. In recent years there have been signs of a reaction against
this tendency in New York, Pennsylvania, Ohio, Washington, Illinois,
and Minnesota. Florida and Georgia. have gone farthest in the direc—
tion of consolidating in a single department the various agricultural
services, which are more or less related in character, with a view to in-
troducing simplicity, securing greater economy and efficiency and avoid-
ing unnecessary overlapping and duplication. In 1913 such consoli-
dated departments were established in Ohio, New Hampshire and Wash-
ington and in 1916 in Illinois.”
The New York system represents the type of organization most in
harmony with modern principles of adn'iinistrative organization. and
the one toward which the most progressive States are gradually tending.
The Commissioner of Agriculture in that State has been vested with
large powers, and in the department of which he is head has been
consolidated a large group of important services organized into bureaus,
such as the supervision of dairying and cheese making, the administra-
tion of the laws relating to the live stock industry, including the control
of contagious diseases among domestic animals, the bee keeping industry,
the enforcement of pure food laws and laws relating to the sale of
certain articles like paris green, turpentine, linseed oil, etc., the laws
for the protection of ‘trees, shrubs and plants against disease and pests,
the laws governing the inspection and sale of commercial fertilizers and
food stuffs, the inspection and condemnation of meat, and other services
which in most States are under the administration of separate boards or
officers. '
In Pennsylvania, the Department of Agriculture is charged with the
promotion of agriculture, horticulture, forestry, live stock and poultry
interest, the analysis of fertilizers, the protection of forests, the enforce-
ment of the laws relating to diseases of animals, the prevention of fraud
in the sale of foods, supervision over the live stock sanitary board, the
veterinarian, the economic zoologist and the dairy and food commissioner.
In Illinois the Commissioner of Agriculture is appointed by the Gov-
ernor and is charged with the promotion of agriculture, horticulture,
animal industry, etc. He has supervision over the State veterinarian,
the board of veterinary examiners, the State inspector of apiaries and
the State entomologist, which office has to do with the inspection of
59t DEPARTMENT or AGRICULTURE.
trees, plants and shrubs. He has supervision and general direction over
the following bureaus which have been under his department: (a) Su-
perintendent of the State Fair, (b) Superintendent of the Farmers’
Institutes,‘ (0) Live Stock Commissioner, ((1) the Inspector of Apiaries
and Nurseries. Even greater powers have ‘been recently conferred on
the Commissioner of Agriculture of Ohio. These include all powers
formerly exercised by the Secretary and State Board of Agriculture, the
Board of Live Stock Commissioners, the Board of Control of the State
Experiment Stations, the State Dairying and Food Commissioner, the
Fish and Game Commissioner_ the State Board of Veterinary Examiners,
and some powers of the State Board of Pharmacy.
These consolidated departments under a single official, with subordi~
nate bureaus, is the system of organization used by the United States
Government in administering the Acts of Congress for the promotion
of agriculture and related interests. This also the usual method of
administration for agricultural and other interests in Canada, Australia
and most European countries.
By reference to the previous discussion of the system of organization
for the administration of agriculture and kindred interests, it will be
observed that Texas has escaped, to a. large extent, the board system
of administation such as the States of Massachusetts, Connecticut, Illi—
nois and others have been afflicted with. _
It is true that Texas has a few boards, but fortunately they are small
both in numbers and inmembership. The‘ Live Stock Sanitary Com—
mission is composed of a. board of three; the Board of Water Engineers,
of three; and the board of Warehouse Managers, of three. The board
system, then, is not the source of our greatest difficulties. Our greatest
difﬁculties seem to be a general lack of coordination of the agricultural
agencies, as was suggested in the beginning of this paper. ' Instead of
following the plan as outlined in the general statute creating the De-
partment of Agriculture, of placing new agricultural services as they
were created, under the control of the Commissioner of Agriculture.
they have been made independent departments. vT'his has had a tendency
to scatter our forces and dissipate our energies.
The reader will recall that we are maintaining two marketing de—
partments, one of which has ten employes and is under the direction
and control of the Commissioner of Agriculture, and the other is an
independent department with 24 employes, under the direction of the
Commissioner of Warehouses and Markets. It will also be remembered
that there is also overlapping and duplication of duties between the
Department of Agriculture and the Agricultural and Mechanical College,
which causes confusion, dissipation of energies and economic waste.
It will be remembered that the character of work in the home econo-
mics division of the Farmers’ Institutes is almost identical with the
home economics division of the extension work of the Agricultural and
Mechanical College. Also much of the lecture work is of the same char-
acter. Demonstration in tree spraying is the same, and also numerous
other activities which might be mentioned,
I think no one who comprehends the importance of these services will
contend for a moment that too much of this character of work is being
done, but every one who has observed the total lack of harmony and co-
DEPARTMENT or AGRICULTURE. 595
operation of these forces can but fail to appreciate the fact that valuable
energy is being wasted and too much money is being spent for the
service that_is being rendered. By the proper coordination of these
forces better service can be had for less money.
This conﬂict between the Department of Agriculture and the Agri-
cultural and Mechanical College is not a problem particularly applicable
to Texas, but it is Xational in its scope. In all States which have land
grants for Agricultural and Mechanical Colleges it has been a. difficult
question to ﬁnd a. satisfactory basis of adjustment. The Federal (low-
ernment has chosen the colleges as agents through which Federal aid
in farm extension work given to the States, and to a large extent the
departments of agriculture have been ignored. This was perhaps due
to the fact that at the time this aid was ﬁrst offered many States had
no- departments of agriculture and partly due to the fact that where
departments did exist their organization was such as to easily lend
themselves to political inﬂuence.
Again, when the first Federal law was passed by Congress offering
Federal aid to the, States, it was an educational propaganda. It was
done to encourage the States to a more rapid development of their agri-
cultural resources. And as an educational propaganda, I think. the
agricultural and mechanical colleges were rightly. the proper agents
through which Federal aid should be carried to the people of the several
States. Many people failed to distinguish the difference between edu-
cational propaganda. and governmental administration, and because the
agricultural and mechanical colleges have met their responsibility and
rendered good service in agricultural extension work, it has been at-
tempted to burden them with governmental functions. Some have
been so short-sighted and ignorant of the fundamental principles in-
volved as to suggest that the Department of Agriculture should be
abolished in Texas and all of the governmental functions of this de-
partment be administered by the Agricultural and Mechanical College.
Those who advocate such av policy fail to distinguish between the func—
tions of an educational institution and a governmental agency. It
seems to me that it is very essential to keep this distinction in mind.
There is no more reason why the Agricultural and Mechanical College
should administer the laws and exercise the governmental functions of
the Department of Agriculture than that the law department of the
University of Texas should administer the laws and exercise the func-
tions of the Attorney General’s Department, or that the school of busi—
ness administration should administer the banking laws of the State.
If We admitv the soundness of the ﬁrst proposition, We are forced to
accept the last two, and I think few people will accept either.
It seems to me, then, that we may lay down as a fundamental proposi-
tion that all functions which are primarily educational in character
should be performed by educational institutions,iand functions which
are primarily administrative or governmental should be administered
by a governmental agency. By following this general principle, giving
to the Agricultural and Mechanical Collgge direction and control of all
educational propaganda relating to agriculture, and leaving the admin-
istration and enforcement of law to the Department of Agriculture, we
596 DEPARTMENT or AGRICULTURE.
may overcome many of the undesirable difficulties which now con-
front us. I
The National Association of the State Departments of Agriculture
have endorsed the general principle laid down above. It also has the
unqualiﬁed approval of David F. Houston, Secretary of the United
States Department of Agriculture. In a letter to the Commissioner of
Agriculture of Texas, Secretary Houston makes use of the following
language: “I believe in a strong college and a strong Department of
Agriculture.”
On this theory, then, most of the lecture work, the home economics
work and farm demonstration work now being done by the Department
of Agriculture should be transferred to the extension service of the
Agricultural and Mechanical College, and the administration of the
laws relating to pure feed control, fertilizer inspection, foul brood con-
trol, or inspection of apiaries, now performed by the college, should be
transferred to the Department of Agriculture.
While the principle of placing educational functions with the college
and administrative duties with the Department of Agriculture furnishes
a general basis of adjustment, it does not wholly eliminate all difficulties.
These functions are so closely related and at times shade into each other
to an extent which makes it impossible to establish a. hard and ﬁxed
boundary line. Hence, it is necessary to have these agencies so organized
and coordinated as to have the least possible friction. For this reason,
it seems to me that ‘both the department and the college should be
represented on the board of control of those agencies. Therefore, I
suggest that the Commissioner of Agriculture should appoint three
members of the board while the Governor should appoint six members.
For the sake of economy and efﬁciency in administration, it is recom-
mended that allagricultural agencies be consolidated under a single
department to be known as the Department of Agriculture of Texas.
These agencies should be organized into bureaus similar to the organiza-
tion of the United States Department of Agriculture or the New York
Department of Agriculture.
The following is an outline suggested for such a reorganization:
The Department of Agriculture.
The Commissioner.
(a) Bureau of Warehouses and Markets.
(b) Bureau of Animal Industry.
(0) Bureau of Irrigation and Reclamation.
(d) Bureau of Entomology.
_(e) Bureau of Statistics.
The commissioner should be given power to establish such other
bureaus as may be necessary.
Respectfully submitted, -
(Signed) Jack J OHNSON, Chairman,
House Subcommittee No. 10.
DEPARTMENT or AGRICULTURE. 597
BIBLIOGRAPHY.
Revised Civil Statutes of Texas, 1911.
Session Laws of the Thirty-ﬁrst, Thirty-second, Thirty-third, Thirty-
fourth and Thirty-ﬁfth Legislatures of Texas.
Annual Report of Commissioner of Agriculture, 1917.
Annual Report Live Stock Sanitary Commission.
Report of Legislative Investigating Committee of Texas. 1917-18.
Annual Report of the Commissioner of Warehouses and Markets. 1916.
Annual Report of Board of Water Engineers, 1916.
Annual Report of Reclamation Engineers, 1916.
Oﬂicers, Boards and Commissions of Texas. By Frank M. Stewart,
1916.
Annual Report of Director of the Agricultural Experiment Stations.
Annual Report of the Director of Extension Work of the Agricultural
and Mechanical College,‘ 1917.
American Year Book, 1915.
State Agricultural Departments, p. A55.
Illinois Efficiency and Economy Commission Report, pp. 595-641.
Louisiana Legislative Investigating Committee Report, 1915, pp. 86—90.
Minnesota Efficiency and Economy Commission Report, 1915.
New York Efﬁciency and Economy Department, 1915; Organization
of Agricultural Agencies, p. 29.7“ v
Ohio Laws, 1915; State Board of Agriculture Established, p. 143.
AUDITOR’S REPORT.
AUSTIN, Tums, November 15, 1917.
Hon. Jack Johnson, Chairman, House Subcommittee N 0. 10, and Hon.
E. A. Decherd, J12, Chairman, Senate Subcommittee N0. 10.
GEN'TLEMEN: Having completed the audit of the State Department
. of Agriculture, I desire to make the following report and recommenda—
tions.
The books were found to be accurately kept, but the system in use
involves considerable work that_is unnecessary. For instance, the book-
keeper has been using, and is now using, a journal in which each charge
is ﬁrst entered and from which the entries are later transferred to a
ledger under the different appropriation numbers. The use of this
journal is not essential and could be dispensed with, as all the informa-
tion now kept in the journal concerning an entry could be entered in
the ledger directly, provided a suitable ledger is printed for this pur-
pose. It would be a saving of time and a more complete record could
be kept of each transaction than is now being done, to have a large ledger
printed for the use of the bookkeeper in making the entries of the ofﬁce
expenses. This ledger should contain column for the date of the ac-
count, the name of the person in whose favor it is drawn, the purpose
for which it is drawn,_the amount of the claim and the number of the
warrant issued in payment of the claim. The column for the purpose
of the expenditure should be of sufﬁcient space to give full information
as to the purchase or claim; or as to the points visited, in cases of trav-
598 DEPARTMENT or AGRICULTURE.
eling expenses, and the dates during which the visits were made. In
‘ order to obtain this information under the system now in use it is neces-
sary to refer both to the journal and the ledger.
The accounts or claims drawn against the appropriations of the depart-
ment have been ﬁled with the current letter ﬁles of the department, and
in many cases it is a difficult matter to ﬁnd them. The bills or accounts
should be ﬁled together and kept out of the current letter ﬁles in order
that they may be more readily accessible, and in order that the liability
of their loss may be lessened. It would be well to keep the accounts or
claims for each year separately arranged according to appropriation
numbers. Likewise the expense accounts should be kept separate from
the general ﬁle. If the department so desires, the accounts could be ﬁled
in a. separate folder for this purpose marked “Accounts for Year ,7’
or the expense accounts could be ﬁled in a separate folder marked “Ex-
pense Accounts for Year——.”
The duplicates of the accounts do not show the O. K. of any one. It
would be good policy to have some one who is responsible for the receipt
of the goods or supplies, or who knows the sup-plies to have been received.
to mark the duplicate of the account which is retained by the department
so as to indicate this, and so that the bookkeeper may know that the
account is payable.
. The expense account blanks used provide two columns only, one for
railroad fare and one for hotel bills,.and all. incidental expenses are
placed under the heading on the right marked “Remarks.” On this
account it is difﬁcult to- classify the expenditures. It is recommended
that a different form’ similar to the form herewith attached and marked
“Exhibit A,” be used with whatever changes the department may deem
necessary in the headings of the columns.

EXPENSE ACCOUNTS.
In this connection it is recommended that expense accounts have a
more careful scrutiny, in order that items which are not properly payable
may be marked off. In some cases hotel bills ‘while at headquarters,
either Austin or Houston, were charged on the expense accounts by rep-
resentatives of the department. Also, in some cases board bills of ~resi- ‘
dent employes of the departi'nent appeared upon the expense accounts.
In other cases representatives of the department would return to head-
quarters after a~ short trip to a. town, make another short trip and return
to headquarters and so on, instead of visiting all of these towns on one
trip. The incidental expense of the representatives of the department
was considerable, being due in large measure to the frequent use of the
telephone for long distance calls and the telegraph for the sending of
messages. In some instances, drivers for automobiles, owned by the
representatives of the department, were employed, and in other cases
the expense of the automobile owned by the representative of‘ the depart-
ment was charged on the expense account at from three cents to ten
cents per mile. This was done occasionally where train service was
available. In one case it was noted that the incidental expense, being
mostly telephone calls, telegrams and bus fare, amounted to almost
$2.50 per day for the period of a month. A number of these accounts
have been copied and attached to this report and marked “Exhibit B.”
DEPARTMENT or AGRICULTURE. 599
The traveling .expenses of quite a number of the representatives of the
department was very reasonable, being from $1.08 to $3.97 per day, but
in some few cases the expense was rather high, being from sea. to
. $7.19 per day. The general average daily expense of institute lecturers
for_1915.-16 was $2.87’ per day, and for 1916-1'?’ $3.18 per day. Please
see sheets hereto attached marked “Exhibit C.” Also, please see notes
hereto attached marked “Exhibit D” relative to incidental expenses of
traveling representatives of the department, charges for automobile
expense, etc. '
Upon the expense accounts sent to the department from its branch
office in Houston were entries for the employment of assistants and for
other expenditures. In such cases it is recommended that a receipt or
a receipted bill. for the money spent. accompany the expense account.
From the appropriations known as “Expenses of Institute Lecturers”
and “Expenses of Entomologist” were paid amounts for salaries of ex-
pert helpers, for repairs on fan, for books for the animal inspector, for
a. machine for running letters and for badges for girls’ club. Please see
account of‘ September 2, 1916, in favor of W. Harvey for 16 days’ salary;
account of July 25, 1916, in favor of Austin Electrical Supply & Plumb-
ing Company, $1.50 5 account of September 22, 1916, in favor of Orange-
Judd Company for $59.98 for books; account of July 17, 1916, for $8,
and account of July 13, 1916, for $6 in favor of McKean-Eilers Com-
pany for ribbon; account of August 31, 1916, in favor of .Robert Cole-
man for $40.50, for 2'7 days as porter; account of August 31, 1916, in
favor of A. C. Baldwin & Sons for badges, for $3.50; account of May
9, 1916, in favor of A. C. Baldwin & Sons for 5000 copies proceedings
Texas State Farmers’ Institute, $506.96. ‘
Salaries were paid from the appropriation for “collecting, compiling
and disseminating agricultural information.” '
As an aid to the bookkeeper in paying telegraph bills, it would be
well for the department to stamp as official the duplicates of the tele-
grams that are sent on official business and ﬁle them together in order
that, at the end of the month, they may be checked with the charges on
the account.
FEES OF ORCHARD AND NURSERY INSPECTORS.
The fees collected by nursery and orchard inspectors were found, ac-
cording to the books kept, to have been turned into the State Treasury.
It was not possible to determine whether or not all fees collected had
been entered upon the books as the record of the collections, evidenced
' by stubs detached from certiﬁcates and permits issued, was in the office
at Houston. The department has a very good system of handling the
collection of these fees. Each time a certiﬁcate or permit is issued the
collector gives the nurseryman a. receipt for the amount paid, and the
7 office at Houston issues the certiﬁcate or permit, detaching it from a stub
which gives full information as to the transaction. The certiﬁcates,
permits and stubs are serially numbered which affords a complete check
‘on the issuance of certiﬁcates and permits and the receipt of fees.
The total amount appropriated for the year 1915-1916 was $99,160.
In addition to this, there was credited to the appropriations fees from
600 DEPARTMENT or AGRICULTURE.
nursery and orchard inspection amounting to $1630.95, making the
total amount available for 1915-1916. $100,790.95. The following bal-
ances reverted to the State Treasury:
No. of
Appropriation Amount.
X399 . . . . . . . . . . . . . . . . . . . .1 . . . . . . . . . . . .$ 10 00
X402 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ' 846 00
X403 . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . 144 00
X404 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 314 8'?’
X405 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 '72
X406 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1'79 15
X408 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 612 5'?
X409 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 443 24
X410 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 208 65
X412 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 89
X413 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
X414 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 50
X415 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 21
X416 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 28 88
Total . . . . . . . . . . . . . . . . . . . . . . . . . . ..$2,814 18
X417 overdrawn . . . . . . . . . . . . . . . . . . . . . .. 21 67
Net balances . . . . . . . . . . . . . . . . . . . . . . $2,792 51
Deducting the net balances reverting to the Treasury, $2,792.51, from
the total amount- available, $100,’? 90.95, we ﬁnd the total cost of operat-
ing the department for the year ending August 31, 1916, was $97,998.44.
The total amount appropriated for the department for the year 1916-
1'7 was $99,160. In addition to this, emergency appropriations were
granted amounting to $6500, making the total amount available $105,-
660. The following balances reverted to the State Treasury:
No. of
Appropriation Amount.
Y3'78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$4'77 84
Y3'79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93
Y382 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Y383 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 49
Y384 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 33 34
Y385 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 156 4'7
Y386 - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 80
Y391 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Y392 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19 '71
Y393 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 90 00
- Y395 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93
Y396 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5'7 42
Y39'7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 80
Y927 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 45 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $912 39
STATE ENTOMOLOGIST. 601
Deducting the net balances reverting to the State Treasury, $912.39,
from the total amount available, we ﬁnd the total cost of operation of
the department for the year ending August 31, 1917, was $104,747.61.
Prior to 1916-17 it had. been the custom of the department to credit
‘ the fees collected on orchard and nursery inspection to the amounts
appropriated by the Legislature. and to use these fees in defraying the
expenses of the department. This practice has been discontinued and
these fees are now turned into the Treasury and are not used by the de-
partment.
In conclusion. it is recommended that a different system of keeping
the hooks and accounts he inaugurated; that the use of the journal be
discontinued; that a specially printed ledger be purchased in which
entries giving full information. concerning the claim or account may be
made direct from the account; that expense account blanks be revised
and a suitable form adopted, so that the expenditures may be classiﬁed;
that bills and expense accounts he kept. separately from the general
ﬁles; that all bills bear the O. K. of some one responsible for the receipt
of goods; that receipts be submitted for all purchases of material, or
expenditures for assistants, or for other purposes at the Houston ofﬁce;
that duplicates of official telegrams be so marked or stamped; and that
expense accounts he more carefully audited with a view of deducting
items not properly payable, and with a view of reducing the incidental
expenses of the traveling representatives of the department; that receipts
for all unusual expenditures and others not standard or ﬁxed by custom
be submitted with expense accounts; and that the itinerary of the repre-
sentatives of the department be arranged beforehand as far as possible.
The fees collected by this department from orchard and nursery in-
spection are approximately $22.00 per year. >
Respectfully submitted,
(Signed) GRovER Lnwrs,
Auditor.
STATE ENTOMOLOGIST.
REPORT or SUBCOMMITTEE NO. 10.
We. the members of Subcommittee No. 10, beg leave to submit the
following report on the State Entomologist at College Station:
His administrative work is conﬁned more particularly to bee culture
and ‘especially to foul brood work. We found that there are about 35
counties organized and 10 being organized. They employ local in-
spectors mostly, whose salaries are $4 per day and $1.50 traveling ex-
penses, or where they use automobiles they are allowed 792. cents per
mile. For the ﬁscal year 1915-16, in 22 counties, 44,893 colonies were
inspected by local men, 548 were found to have disease, 237 were treated
and 156 were destroyed, at an expense of $3109.57. Four specialists
made trips to six counties and inspected 1544 colonies. They found
11 diseased and treated none, and destroyed none, at a cost of $96.70.
This makes a grand total of 46,437 colonies inspected, 559 diseased, 237
treated and 156 destroyed, at a total cost of $3206.27. The total support
of this department for 1915-16 was $12,486.
602 STATE FORESTER AND STATE CHEMIST.
For the ﬁscal year 1916-17, local inspectors worked 22 counties, in-
spected 21,590 colonies, found 171 diseased, treated 115 and destroyed
79, at a cost of $1289.77. Special trips were made to 6 counties, and.
1314- colonies were inspected, 10 were found diseased, 10 were treated
and 2 were destroyed, at a cost of $107.27.
This makes a grand total of 22,604 colonies inspected, 181 diseased,
125 treated and 81 destroyed, at a. cost of $1397.04. The total support
for this year was $12,600.
The appropriation for the ﬁscal year 1917—18 is for salaries of three
men at College Station, $3420, and traveling expenses of $1000 for local
inspectors’ salaries, and traveling expenses of $5000. The total appro-
priation for all expenses was $11,820. These ﬁgures indicate that more
than three-fourths of the appropriation, or in round numbers_$9000, is
spent for purposes other than that of enforcing the foul brood law.
While the law is administrative. some of its features with the present
appropriation, is no-nenforceable. We ﬁnd that a number of States have
placed foul brood control, or inspection of apiaries, with the Agricultural
Department. While we are unable to ﬁgure the probable saving of ex-
pense of placing this with the Department of Agriculture along with
nursery inspection, we believe as a. governmental policy it should be
' done. We have found in our investigation that there is some confusion
as a result of having two departments of entomology.
Respectfully submitted,
(Signed) JACK JOHNSON, Chairman,
‘ B. L. McDownA,
House Subcommittee No. 10.
E. A. Dru-HERD, J R., Chairman,
Senate Subcommittee No. 10.

STATE FORESTER AND STATE CHEMIST.
REPORT or SUBCOMMITTEE No. 10.
We, the members of Subcommittee No. 10, beg leave to submit the
following report on the State Forester and State Chemist:
From the testimony given by Professor Foster, State Forester, we ﬁnd
that his duties, as he interprets the law, are to administer the State
forestry law, to prevent the burning of forests, to carry on educational
work and instruct with reference to the interest in forestry. Most of
"his time is given to ﬁre prevention measures in cooperation with the
Federal Government. Last year be arranged his work so as to be able
to give ﬁve courses atthe college. '
There are nine patrolmen operating in the pine belt of East Texas,
which is claimed to be about one-half the number that should be em-
ployed. The employes receive $90 per month, and their duty is to put
up posters, scatter leaﬂets, and talk to the citizens of their districts in
regard to ﬁre prevention.
The large land holders take very little interest in the work, so their
work is conﬁned mostly to the small home owner. In the pine belt re-
foresting is a natural process as the pine is a natural growth, so all that
RAILROAD COMMISSION. 603
is done in this respect is to prevent ﬁres and keep the hogs from running
at large as they root up the pine cones and thus prevent reseeding.
The study of the mesquite in South Texas is another important duty,
and he spent the past summer there. He is also making a study of the
cedar trees of Texas and the marketing of them. The State Forester
has made a study of the cedar from many angles. It seems that many
people, who own small woodlands, do not know how to get rid of their
products, therefore the State Forester is studying marketing systems.
He sends a statement to the Federal Government each month stating
the amount of money he has spent, and if he does not spend as much
as they, he hears from them.
The Forester does not deal with diseased trees. This is referred to
the Entomologist. There is also an experimental nursery being estab-
lished at Lubbock, which to ﬁnd what trees are adapted to the plains
country. About four acres of the experiment farm is set aside for
this purpose.
The appropriation for this department is $10,000 per year.
STATE CHEMIIST.
The State Chemist is located at College Station. He analyzed 1500
samples of feed in 1915-16, and 1375 in 1916-17, at $% per analysis.
He has three assistants and ﬁve other helpers.
The building in which he is located is valued at $50,000 and. apparatus
at $18,150. He has his work well in hand and is an expert in his line.
‘ Respectfully submitted,
(Signed) JACK JOHNSON, Chairman,
R. L. McDowRx,
House Subcommittee No. 10.
E. A. DECHERD, JR., Chairman.
Senate Subcommittee No. 10.

RAILROAD COMMISSION.
REPORT or SUBOOMMIT'TEE NO. 5.
AUsTIN, Texas, January 7, 1918.
H on. Ed Westbrook, Chairman of the Senate Investigating Committee,
and Hon. W. M. Fig, Chairman of the H ouse Investigating Committee.
We, your Commit-tee, instructed to investigate the Railroad Commis-
sion, beg leave to report that we have performed our labors, and here-
with submit our report and recommendations as follows:
The Railroad Commission has in its employment, in addition. to the
three Commissioners and one porter, twelve employes, consisting of two
engineers, one of whom acts as efficiency expert; two auditors; four rate
clerks, one of whom also acts as stenographer to the chairman; a secre-
tary and two additional stenographers, and a pipe line expert.
It is the opinion of your Subcommittee that the forces in this depart-
ment are ample to discharge the duties of the Commission. In fact,
it seems that the department is not kept very busy, and if the decision
in the Shreveport rate case is permitted to stand it is probable that the
604 RAILROAD Connrssrorv.
Railroad Commission of Texas, as a rate making body, has outlived its
usefulness. However, it is the opinion of the Railroad Commissioners
and of your Subcommittee that the Legislature should pass a law provid-
ing that in case it is optional with any railway company under the order
of the Interstate Commerce Commission to charge the rate ﬁxed by the
Railroad Commission of Texas or charge a higher rate than is authorized
by the order of the Interstate Commerce Commission, any railroad com-
pany ignoring the Texas rate shall forfeit all the privileges that it
enjoys as a matter of grace under the laws of the State of Texas, and
that any railroad company that respects the rates as ﬁxed by the Railroad
Commission of Texas in such cases shall continue to enjoy all the privi-
leges that they now enjoy. And it is, therefore, recommended by your
Subcommittee that a. bill of this character be recommended by the full
Committee and passed at the earliest session of the Legislature, for it
is believed that such a law will give to the people of Texas reasonable
rates and in a measure preserve the life of the Texas Railroad Commis-
sion as a rate making body, without working any unjust hardships on
the railroads.
As the Commission has to deal with intangible values it is believed
that it can administer the intangible asset tax law more effectively and
more economically than any other department, and it is recommended
that such duties be transferred to the Railroad Commission. The Com-
missioners are ambitious, capable men, and it is believed that the duties of
the Commission could be greatly increased without overworking them,
and it is recommended that in future such public utilities as need regu- ~
lation be placed under this department.
PIPE LINES.
By an Act passed at the Regular Session of the Thirty-ﬁfth Legisla-
ture, the pipe line companies were placed under the jurisdiction of the
Railroad Commission and a salary of $3600 per annum was provided
for a pipe line expert. The purpose of this Act seems to have been for
the pipe line expert to be a man with sufﬁcient technical skill to enable
him. “to furnish such information as the Railroad Commission would need
in arriving at just and reasonable rates, by making an inventory and
valuation of the physical properties of the several pipe line companies
and the necessary expenses of operating each of such lines, together
with the amount of oil that passes through such pipe lines. After care-
fully examining into the matter, it is the opinion of your Subcommittee
that this purpose of the law has not been complied with, and that the
services that are being rendered by the present pipe line expert are such
as can be performed by the secretary of the Railroad Commission. It is
also the opinion of your Subcommittee that the present engineer for the
Railroad Commission is a very competent engineer, and that his time
is not so completely occupied as to keep him from making the inventories
and valuations for the several pipe lines and to acquire information as
to the cost of operation for the Commission.
It is, therefore, the opinion of your Subcommittee that the position of
the pipe line expert may, without impairing the efﬁciency of the depart-
ment or imposing any unreasonable burden on any member thereof, be
dispense-d with, and it is so recommended.
RAILROAD CoMMrssIoN. 605
The pipe line rates that were adopted by the Commission are the
rates that the pipe lines were charging from January 1 to July 1, 1917,
except that the rates charged by the Southern Pipe Line Company were
increased 25 per cent on July 1, and such increased rates were adopted.
It ‘is the opinion of your Committee that the work of the State Tax
Commissioner could be placed under and performed by the Railroad
Commission.
EXPENDITURES.
Your Subcommittee examined into the diiferent expense accounts of
the Commission and in particular into the expenditure of the appropria-
tion of $25,000 made by the Thirty-fourth Legislature and approved
March 18, 1915. From such investigation it appears that $3000 of this
fund was paid to W. H. Gray as attorney’s fees and for special services,
and in addition thereto the said W. H. Gray received upwards of $800
for expenses. That upwards of $6500 thereof was paid to Haskins &
Sells, accountants, and that exceeding $1700 was paid to Pickle &
Bickler, stenographers. -
Your Committee was unable to determine from the testimony of the
Commissioners what particular qualiﬁcations the said W. H. Gray pos—
sess'ed that ﬁtted him to represent the Commission in an advisory
capacity or in managing the ﬁght that the Commission was making
against the railroad companies’ petition for an increase in freight rates,
or to ascertain What good came to the people of Texas from the expendi-
ture of said $25,000. Should appropriations of this character be re-
quired in the future, it is recommended that the same be made to the
Attorney General’s Department, who are, if they cannot attend to the
business without special counsel, better qualiﬁed to select attorneys than
any other department of the State Government. ‘
There are minor irregularities in other items of said expense account,
in that here are small items of laundry and tailoring charged in an
account of J. A. Morgan, which are not regarded as proper.
The Commission, by voucher of November 3, 1915, paid the expense
of Commissioner Earle B. Mayﬁeld on a trip to San Francisco, California,
to attend the Convention of National Association of Railway Commis-
sioners, October 12 to 16, 1915. It is the opinion of your Subcommittee
that the paying by the State of the expenses of ofﬁcers to attend a con-
vention of any character should be carefully considered, and it calls this
matter to the attention of the full Committee on that account. From
the explanation of'Commissio-ner Earle B. Mayﬁeld they are satisﬁed
that the expense was incurred in the utmost good faith by the Commis-
sion, and that Commissioner Mayﬁeld went as a matter of duty rather
than as a matter of pleasure to represent the Railroad Commission in
the matter of protecting the Williams Resolution that had'been previ-
ously passed, the purpose of which was to perpetuate the life of State
made rates.
Respectfully submitted,
(Signed) GEO. M. HOPKINS, Chairman,
Senate Subcommittee No. 5.
C. F. SENTELL, Chairman,
W. L. HUDSPETH,
House Subcommittee No. 5.
606
RAILROAD COMMISSION.
Contingent, Transportation, Etc., Expenses Fiscal Year 1914-1915.
W-325 Appropriation $7,500.


Date. Paid to Purpose Expended. Amount. Total.
1914
Oct. 15 O. D. Hudnall . . . . . . . . . . . . . . . Drinking glass . . . . . . . . . . . . . $ 0 20
Repair on water cooler . . . . . . » 1 00
Express . . . . . . . . . . . . . . . . . . . 67
Postofﬁce box rent . . . . . . . . . . 4 50
Postage . . . . . . . . . . . . . . . '. . . . 1 00
. 7 37
Nov. 9 W. H. Richardson . . . . . . . . . . . . Coal hod . . . . . . . . . . . . . . . . . . $ 0 75
Dust pan . . . . . . . . . . . . . . . . . . 4O
1 15
Nov. 30 Wells Fargo Express Co . . . . . . . Express . . . . . . . . . . . . . . . . . . . $ 1 81 1 81
Dec. 8 American Express Co . . . . . . . . . Expyess . . . . . . . . . . . . . . . . . . . 65 65
D1%c1.515 Austin Electric Supply Co. . . . . Lamps and pull chain . . . . . . . 5 45 5 45
Jan. 5 Underwood Typewriter Co. . . . Supplies . . . . . . . . . . . . . . . . . . . 9 00 9 00
Jan 5 Underwood Typewriter Co. . . Rent . . . . . . . . . . . . . . . . . . . . .. 10 00 10 00
Jan 7 E. R. McLean . . . . . . . . . . . . . . . Towels . . . . . . . . . . . . . . . . . . . . $ 3 00
. ey . . . . . . . . . . . . . . . . . . . . .. 1 00
Postofﬁce box rent. . .' . . . . . . . 5 OO
Postage . . . . . . . . . . . . . . . . . . . 200 00
' ' 209 00
Jan. 23 Underwood Typewriter Co. . . . Carriage tape and main spring $ ' 3 00 3 00
Jan. 23 Tobin’s Book Store . . . . . . . . . . . Supplies . . . . . . . . . . . . . . . . . . . 59 12 59 12
Jan. 27 Tobin’s Book Store . . . . . . . . . . . Supplies . . . . . . . . . . . . . . . . . . . 4 60 4 60
Feb. 13 Tobin’s Book Store . . . . . . . . . . . Supplies . . . . . . . . . . . . ., . . . . . . 25 03 25 03
Feb. 16 E. R. McLean . . . . . . . . . . . . . . . Oil for heater . . . . . . . . . . . . . . $ 1 50
Express . . . . . . . . . . . . . . . . . .. 1 79
Postage . . . . . . . . . . . . . . . . . .. 1 00
4 29
April 2 Tobin’s Book Store . . . . . . . . . . . Supplies . . . . . . . . . . . . . . . . . . . $ 59 92 59 92'
April 15 E. R. McLean . . . . . . . . . . . . . . . Supplies . . . . . . . . . . . . . . . . . . . $ 2 75
Express . . . . . . . . . . . . . . . . . . . 2 20
Postofiice box rent . . . . . . . . . . 4 50
9 45
April 19 Tobin’s Book Store . . . . . . . . . . . Supplies . . . . . . . . . . . . . . . . . . . $ 0 30
Express . . . . . . . . . . . . . . . . . . . 25
55
April 30 Underwood Typewriter Co. . . . Supplies . . . . . . . . . . . . . . . . . . . $ 3 5O 3 50
May 7 Tobin’s Book Store . . . . . . . . . . . Supplies . . . . . . . . . . . . . . . . . . . 157 39 157- 39
May 8 E. R. McLean . . . . . . . . . . . . . . . Postage . . . . . . . . . . . . . . . . . . . 250 00 250 00
May 15 Wells Fargo Express Co . . . . . . . Express . . . . . . . . . . . . . . . . . . . 1 83 1 83
May 12 Lone Star Ice Co. . . .' . . . . . . . . . Supplies . . . . . . . . . . . . . . . . . . . . 18 80 18 80
June 1 E. L. Steck . . . . . . . . . . . . . . . . . . Supplies . . . . . . . . . . . . . . . . . . . 68 68
June 1 Tobin’s Book Store . . . . . . . . . . . Supplies . . . . . . . . . . . . . . . . . . . 37 18 37 18
June 4 W. H. Richardson & Co . . . . . . . Bucket . . . . . . . . . . . . . . . . . . . . $ 0 4O
Broom . . . . . . . . . . . . . . . . . . . . 75
1 15
June 4 Austin Electric Supply Co. . . , . Supplies . . . . . . . . . . . . . . . . . . . $ 1 75 1 75
June 15 E. R. McLean . . . . . . . . . . . . . . . Supplies . . . . . . . . . . . . . . . . . . . $ 00
Express . . . . . . . . . . . . . . . . . . . 41
Postage . . . . . . . . . . . . . . . . . . . 00
6 41
June 17 Wells Fargo Express Co . . . . . . . Express . . . . . . . . . . . . . . . . . . . $ 1 90 1 90
June 24 Typewriter Sales Co . . . . . . . . . . Supplies . . . . . . . . . . . . . . . . . . . 75 3 75
July 6 Tobin’s Book Store . . . . . . . . . . . Supplies . . . . . . . . . . . . . . . . . . . 101 13 101 13
(July 12 Wells Fargo Express Co . . . . . . . Express . . . . . . . . . . . . . . . . . . . 2 15 2 '15
Aug. 14 Wells Fargo Express Co . . . . . . . Express . . . . . . . . . . . . . . . . . . . 1 60 1 60
Aug. 14 Tobin’s Book Store . . . . . . . . . . . Supplies . . . . . . . . . . . . . . . . . . . 12 60 12 60
Aug. 19 O. D. Hudnall . . . . . . . . . . . . . . . Express . . . . . . . . . . . . . . . . . . . $ 0 35
Postage . . . . . . . . . . . . . . . . . . . 5 30 5 65
RAILROAD COMMISSION.
60'?’
Contingent, Transportation, Etc., Expenses Fiscal Year, l9l4-15-——Continued.
W-325 Appropriation $7,500.


Date. Paid to Purpose Expended. Amount. Total.
Aug. 25 H. K. Bates . . . . . . . . . . . . . . . . . Repair on typewriter . . . . . . . . $ 6 00 6 0
Aug. 24 E. R. McLean . . . . . . . . . . . . . . . Postage . . . . . . . . . . . . . . . . . . . 200 00 200 00
Aug. 25Jno.L.Martin . . . . . . . . . . . . . ..Supplies....... 200 200
Sept. 1 Tobin’s Book Store . . . . . . . . . . . Supplies. . . . . . .. .. .. . . . . . 320 41 320 41
Sept. 1 Lone Star Ice Co . . . . . . . . . . . . . Supplies. four months . . . . . . . 31 65 31 65
Sept. 1 . .M;cLean . . . . . . . . . . . . . ..Postage................... 15000 15000
Sept. 9 Tobin’s Book Store . . . . . . . . . . . Supplies . . . . . . . . . . . . . . . . . . . 8 80 8 80
Jan. 7 *Lone Star Ice Co . . . . . . . . . . . . Supplies . . . . . . . . . . . . . . . . . . . 23 90 23 90
Aug. 17 *American Express Co . . . . . . . . Express. . . . . .. .. .. . .. .. . 6O 60
Sept. Wells Fargo Express Co. . . . . . . Express . . . . . . . . . . . . . . . . . . . 6 35 6 35
Feb. 17 *American Express Co . . . . . . . . Express . . . . . . . . . . . . . . . . . . . 9 90
Voucher No. 17815——Tobin’s
Book Store . . . . . . . . . . . . .. Supplies . . . . . . . . . . . . . . . . . .. a 3 95 3 95
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,772 42
Telephoning, Telegraphing, Books, Printing, Etc.
Date. Paid to Purpose Expended. Amount-‘
1914 -
Sept. 30 *Southwestern Tel. and Tel. Co . . . . . . Telephoning . . . . . . . . . . . . . . . . . . . $ 21 00'
Aug. 21 *Vernon Law Book Co . . . . . . . . . . . . . . Books . . . . . . . . . . . . . . . . . . . . . . . . . 33 .00
01céti521 \Vestcrn Union Telegraph Co. . . . Telegraphing. . . . . . . . . 4 38
Jan. 5 E. L. Steck . . . . . . . . . . . . .'. . . . . . . . . . . Printing . . . . . . . . . . . . . . . . . . . . . . . 41 92
Jan. 5 Western Union Telegraph C0. . . . . .. . Telegraphing . . . . . . . . . . . . . . . . . . . 6 39
Jan 5 Southwestern Tel. and Tel. Co . . . . . . . Telephone calls... . . . . . . . . . . . . . 1 40
Jan 26 Western Union Telegraph Co . . . . . . . . Telegraphing . . . . . . . . . . . . . . . . . . . 14 50
Jan 21 Poor’s Railway Manual (10 . . . . . . . . . . Railway Manual . . . . . . . . . . . . . . . 10 00
Jan 21 Tobin’s Book Store . . . . . . . . . . . . . . . . . Printing . . . . . . . . . . . . . . . . . . . . . .. 5 15
Jan 21 Western Union Telegraph Co. . . . . . . . Telegraphing . . . . . . . . . . . . . . . . . . . 9 28
Jan 11 Southwestern Tel. and Tel. Co. . . . .. . Telephoning . . . . . .. . . . . . . . . . . .. 21 00
Feb. 2 Tobin’s Book Store. . . .....~ . . . . . .. . Printing . . . . . . . . . . . . . . . . . . . . . .. 50 20
Feb 13 Southwestern Tel. and Tel. Co. . . . _. . . Telephoning . . . . . . . . . . . . . . . . . . . 21 00
Feb 24 Western Union Telegraph Co. . . . . . . . Telegraphing . . . . . . . . . . . . . . . . . . . 6 50
Feb 24 Southwestern Tel. and Tel. Co. . . . . . Telephoning . . . . . . . . . . . . . . . . . . . 1 20
Mar 23 Western Union Telegraph Co. . . . . . . . Telegraphing . . . . . . . . . . . . . . . . . . 6 27
Mar 23 Southwestern Tel. and Tel. Co . . . . . . . Telephoning . . . . . . . . . . . . . . . . . . . 21 00
Mar 27 Southwestern Tel. and Tel. Co . . . . . . . Telephonetolls . . . . . . . . . . . . . . . . . 1 80
April 14 Western Union Telegraph Co . . . . . . . . Telegraphmg . . . . . . . . . . . . . . . . . . . 3 47
April 6 National Railway Publishing Co. . . . . Subscription. ._ . . . . . . . . . . . . . . . . . 8 00
April 19 Von Boeckrnann-Jones Co . . . . . . . . . . . Prlnting and binding . . . . . . . . . . . . 282 75
May 21 Southwestern Tel. and Tel. Co . . . . . . . Telephone tolls . . . . . . . . . . . . . . . . . 3 60
May 31 Western Union Telegraph Co. . . . . . . . Telegraphing . . . . . . . . . . . . . . . . . . . 14 66
June 14 \Vestern Union Telegraph Co . . . . . . . . Telegraphing . . . . . . . . . . . . . . . . . . . 5 77
June 24 Southwestern Tel. and Tel. Co . . . . . . . Telephone tolls . . . . . . . . . . . . . 7 70
July 8 Traffic Service Bureau . . . . . . . . . . . . .. Subscription . . . . . . . . . . . . . . . . . . . 10 00
July 19 Southwestern Tel. and Tel. Co . . . . . . . Telephoning . . . . . . . . . . . . . . . . . . . 21 00
July 19 Western Union Telegraph Co . . . . . . . . Telegraphing . . . . . . . . . . . . . . . . . . . 10 33
July 26 E. L. Steck . . . . . . . . . . . . . . . . . . . . . . . . 400 ﬁling cards . . . . . . . . . . . . . . . . . 5 38
July 26 E. L. Steck . . . . . . . . . . . . . . . . . . . . . . .. Printing forms . . . . . . . . . . . . . . . . . 60 57
Aug. '2 Southwestern Tel. and Tel. Co . . . . . . . Telephone tolls . . . . . . . . . . . . . . . . . 4 15
Aug. 2 Southwestern Tel. and Tel. Co . . . . . . . Telephoning . . . . . . . . . . . . . . . . . . . 21 00
Aug. 23 Engineering_News . . . . . . . . . . . . . . . . .. Subscription . . . . . . . . . . . . . . . . . .. 5 00
Aug. 24 Western Union-Telegraph Co . . . . . . . .- Telegraphing . . . . . . . . . . . . . . . . . . . 8 44
Aug. 25 Southwestern Tel. and Tel. Co . . . . . . . Telephone tolls. . . . . . , . . . . . . . . 3 85
Sept. 1 E. L. Steck . . . . . . . . . . . . . . . . . . . . . . . . Printing forms . . . . . . . . . . . . . . . . . 8 57
Sept. 1 E. L. Steck . . . . . . . . . . . . . . . . . . . . . . .. Printing forms . . . . . . . . . . . . . . . .. 392 85
Oct. 8 E. L. Steck . . . . . . . . . . . . . . . . . . . . . . .. Printing forms . . . . . . . . . . . . . . . . . 19.70
Oct. 19 Southwestern Tel. and Tel. Co . . . . . . . Telephoning . . . . . . . . . . . . . . . . . . . 3 20
Oct. 31 *Southwestern Tel. and Tel. Co . . . . .. Telephoning . . . . . . . . . . . . . . . . . . . 21 00
Dec. 31 *Southwestern Tel. and Tel. Co . . . . . . Telephoning . . . . . . . . . . . . . . . . . . . 21 00
April 14 *Southwestern Tel. and Tel. Co . . . . . . Telephoning . . . . . . . . . . . . . . . . . . . 21 00
April 14 *Southwestern Tel. and Tel. Co . . . . . . Telephone tolls . . . . . . . . . . . . . . . . . 4 40
May 17 *Southwestern Tel. and Tel. Co . . . . . . Telephoning . . . . . . . . . . . . . . . . . . . 21 00
June 16 *Southwestern Tel. and Tel. Co. . . . Telephoning . . . . . . . . . . . . . . . . . . . 21 00
Aug. 17 Southwestern Tel. and Tel. Co . . . . . . . Telephoning . . . . . . . . . . . . . . . . . . . 21 00
Aug. 19 Western Union Telegraph Co . . . . . . . . Telegraphing . . . . . . . . . . . . . . . . . . . 41
April 19 Western Unlon Telegraph Co . . . . . . . . Telegraphing . . . . . . . . . . . . . . . . . . 75
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 1,307 54


*Not found.
608
RAILROAD COMMISSION.
Account of W. D. Williams.


Date. Volulcher Purpose Expended. Amount. Total.
0.
1914 ,
Oct. 29 5804 Railroad fare and Pullman... . . . . . . . . $ 19 50
ote . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 50.
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 60
2
1915 $ 8 60
Feb. 25 18351 Railroad fare and Pullman trip to Washington, D.
., and return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 98 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 75
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 85 156 60
$ 185 20
Account of Allison Mayﬁeld.
Date. Volgcher Purpose Expended. Amount. Total.
0.
1914 .
Oct. 29 5805 Railroad fare and Pullman. . . . . . . . . . $ 16 70
- 0t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 80
$ 29 00
1915 .
Jan. 27 16114 Trip to Houston and return, with auditor and
- engineer, railroad fare . . . . . . . . . . . . . . . . . . . . . . . 3 20
ote . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 50
14 70
Feb. 18 17884 Trip to Palestine and Houston, railroad fare. . . . . 3 g \
ote . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
9 60
Feb. 23 *18066 Advance for expenses, $100 00 . . . . . . . . . . . . . . . . .
Mar. 3 19299 Trip to St. Louis, railroad fare and Pullman . . . . . $ 67 27
12 30
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . 36 00
115 57
April 9 23333 Hearing at Dallas, railroad fare . . . . . . . . . . . . . . . . $ 00
otel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 50
79 00
May 17 27034 Trip to Houston, railroad fare . . . . . . . . . . . . . . . . . . $ 3 20
.ote . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5
11 70
$ 259 57


*Warrant 18066 was for advance of $100 for expenses.
When bill was turned in, Warrant
19299 was for $115.57 but only $15.57 was paid, as $100 had already been advanced.
RAILROAD COMMISSION. 609


Account of W. E. Fitzgerald.
Date. Volpzcher Purpose Expended. Amount. Total.
0.
1914
Nov. 30 9755 Trip to Dallas, railroad fare and Pullman . . . . . . . . S 16 5O
eals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
28 50
1915 _
Jan. 23 14926 Trip to Houston and return, railroad fare and
' Pu man . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $3 13 90
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 00,.
34 90
Mar. 3 19298 Trip to St. Louis, Oklahoma and Fort Worth, rail-
road fare and Pullman . . . . . . . . . . . . . . . . . .. 3 68 85
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 00
_ 119 35
Mar. 27 21572 Trip to Dallas and return, railroad fare and
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 16 50
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73 50
90 00
April 6 23164 Trip to Houston and return, railroad fare and
Pu lman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 13 90
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 00
51 90
April 20 24378 Trip to Houston and return, 10 days, railroad
fare and Pullman . . . . . . . . . . . . . . . . . . . . . . . . . $ 13 90
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 50
60 40
May 5 26047 Trip to Houston and Galveston, 12 days, railroad
fare and Pullman . . . . . . . . . . . . . . . . . . . . . . . . . 3 15 90
Hotel . . . . . . . . . . . . . . _. . . . . . . . . . . . . . . . . . . . . . . . . 77 00
92 90
May 21 27457 Trip to Houston, railroad fare and Pullman . . . . . . 5,3 13 90
slots . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 25
86 15
June 1 28717 Trip to Houston and return, 13 days, railroad
fare and Pullman . . . . . . . . . . . . . . . . . . . . . . . . . $ 18 40
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 40
103 80
June 15 30150 Trip to Houston and Galveston, from June 2 to
13, railroad fare and Pullman . . . . . . . . . . . . . . 16 60
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 70
91 30
June 24 30750 Trip to Houston, June 16 to June 20, railroad
fare and Pullman . . . . . . . . . . . . . . . . . . . . . . . . . $ 13 9O
ote . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2O 00
33 90
Aug. 20 35641 Trip to Houston, Aug. 9 to Aug. 12, railroad fare
and Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 13 90
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
_ 25 90
Aug. 24 35744 Trip to Dallas and return, railroad fare and
u an . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 16 50
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 50
30 00
Sept- 1 70 Trip to Houston, railroad fare and Pullman. . . . . . $ 11 90
ea s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
12 90
Sundries: Telegram . . . . . . . . . . . . . . . . . . . . . . . . .. 3 0 51
‘Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 69
3 20


865 10
610 RAILROAD COMMISSION.
Account of R. D. Parker.


Date. Volplcher Purpose Expended. Amount. Total.
0.
1915 '
Jan. 5 13223 Railroad and Pullman fare, Austin to Bryan and
return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 65
ote . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 10
Su plies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Te egram . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
a . $ 45 00
Jan. 25 15408 Trip to Houston and return, railroad fare and 13 20
' u . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Hote . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
33 20
Feb. 18 17885 Trip to Houston and Palestine, railroad fare and
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. :6 14 25
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . 2 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
19 75
Mar. 27 21570 Trip to Dallas and return, railroad fare and
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 15 60
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 76
Telegram . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
101 86
May 5 26045 Trip to San Antonio and Flatonia, railroad fare
and Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 05
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 00
Meals . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 75
Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
26 30
June 15 30198 Trip to Houston and Dallas, railroad fare aad
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 41 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 70
Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 60 "
55 80
Sept. 1 86 Trip to Houston, railroad fare and Pullman . . . . . . 3 17 20
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 00
41 70
April 23 24462 Trip to Houston and San Antonio, railroad fare
and ullman . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 33 10
Hotel . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . 54 00
' 87 10
$ 410 71
Account of}. A. Morgan.
Date. Volplcher ' - Purpose Expended. Amount. Total.
0.
1915 ‘
July 31 33319 Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 21 55
Telephone . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . O5
21 60
Account of W. H. Gray-
Date. Vollggher Purpose Expended. Amount. Total.
1915 _ . ' . _
Mar. 12 20357 Trip to St. Louis and return, railroad fare and
‘ ' Pullman . . . . . . . . . .‘ . . . . . . . . . . . . . . . . . . . . . .. $ 65 60
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 00
$ 81 60


RAILROAD COMMISSION.
611
Account of E. R. McLean.

Date. Voulcher Purpose Expended. Amount. Total.
1 o.
1915
Mar. 18 21167 Trip to Dallas and return, railroad fare and
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 15 55
Hotel . . . . . . . . . . . . . l . . . . . . . . . . . . . . . . . . . . . . . . 59 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 25
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
$ 79 55
Account of Earle B. Mayﬁeld.
Date. Volgcher Purpose Expended. Amount. Total.
0.
1915
Mar. 26 21305 Hearing at Dallas, March 4th to March 18th, hotel 3 59 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Transiers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
. S 61 50
Account of R. A. Taylor.
Date. VoIuTcher Purpose Expended. Amount. Total.
0.
1915 28718 Trip to Bryan, railroad fare and Pullman. . . . . . . . 3 8 50
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -3 25
$ 11 75
Salaries.
Date VoluIcher Paid to— Amount. Total.
0. '
1914
01%1530 5818 R. D. Parker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5 42 60
Jan. 5 13211 H. E. Chapman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 50
July 31 33319 J. A. Morgan, 151/2 days . . . . . . . . . . . . . . . . . . . . .. 213 40
July 31 33319 L. A. Gueringer, civil engineer, 1 month . . . . . . . . . 200 00
July 31 33320 Owen Mayo, real estate examiner, 1 month . . . . . . 200 00
July 31 33321 R. Emmerson, equipment expert, '24 days at $10
per day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 240 00
July 31 33322 H. E. Chapman, clerical assistant, 1 month . . . . . . 100 00
July 31 33323 C. H. Hop 'ins, assistant engineer, 22 days at $100
per month . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 95
July 31 33324 R. A. Taylor, accountant, 1 month . . . . . . . . . . . . . 100 00
July 31 33325 Alice Johnson, stenographer, 1 month . . . . . . . . . 75 00
July 31 33327 Liberty Abstract Co., preparing list of sales in
survey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 00 . _
$ 1,308 45
Furniture and Fixtures.
Date. VoIuIcher Paid to—- Amount. Total.
0.
1915
Aug. 24 35746 E. L. Steck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 325 00
Aug. 26 35891 E. L. Steck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115 00
Aug. 27 35903 Underwood Typewriter Co . . . . . . . . . . . . . . . . . . . . 129 60
Sept. 1 77 J. . S eck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 115 00
Sept. 29 2060 Tobin’s Book Store . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 85
. 3 693 45


RAILROAD OOMM1ssION.
Vouchers and Warrants Not Found.


Date Volulcher Paid to-— Amount Total.
0.
1914 _
Dlebcl.5 5 10487 Tobin’s Book Store . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 97 57
July 3 31983 O. D. Hudnall, probably box rent . . . . . . . . . . . . . . 4 50
July 20 33116 W. E. Fitzgerald . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 36 20
Aug. 14 35239 W. E. Fitzgerald. . . . . . . . . . . . . . . . . . . . . . . . . . . .. 46 75
Aug. 14 1070 Western Union Telegraph Co . . . . . . . . . . . . . . . . . . 12 60
Aug. 14 3064 Tobin’s Book Store . . . . . . . . . . . . . . . . . . . . . . . . . . . 186 07
$ 383 69
Recapitulation.
Supplies, postage, express, etc . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 ,772 22
Te ephone, tele%aph, printing, etc . . . . . . . . . . . . . . . . . . . . . ,307 54
Account of W. . Williams . . . . . . . . . . . . . . . . . . . . . . . . . . . 185 20
Account of Allison Mayﬁeld . . . . . . . . . . . . . . . . . . . . . . . . . . 259 57
Account of W. E. Fitzgerald . . . . . . . . . . . . . . . .- . . . . . . . . . . 865 10
Account of R. D. Parker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 410 71
Account of .I. A. Morgan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 60
Account of -W. H. Gray . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 60
Account of E. R. McLean . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 l 55
Account of Earle B. Mayﬁeld . . . . . . . . . . . . . . . . . . . . . . . . . 61 50
Account of R. A. Taylor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 75
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,308 45
Furniture and ﬁxtures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 693 45
Vouchers and warrants not found . . . . . . . . . . . . . . . . . . . . . . 383 69
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 7,442 13
Balance reverted to the Treasury . . . . . . . . . . . . . . . . . . . . . . 57 87
$ 7,500 00
Contingent, Transportation, Etc., Expenses Fiscal Year 1915-1916.
X-386 Appropriation $7,500.
Account of W. E. Fitzgerald.
Date. Volulcher Purpose Expended. Amount. Total.
0.
1915 _ _
Sept. 24 1873 Trip to Denlson and return.
Railroad fare (round trip) . . . . . . . . . . . . . . . . . . . $ 20 90
Meals and transfer . . . . . . . . . . . . . . . . . . . . . . . . . . 4 75
$ 25 65
Nov. 27 12452 Voucher not found . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 35
Dec. 29 18467 Trip to Houston and return, Dec. 19th to 22nd.
Railroad fare (special rate) . . . . . . . . . . . . . . . . . . $ 6 60
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
1916 Hotel and meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00 22 10
Feb. 17 25849 Trip to Angleton, Houston and Freeport.
Feb. 7-—Railroad fare to Angleton . . . . . . . . . . 3 5 80
Pullman to Houston . . . . . . . . . . . . . . . . . . . . . . 2 00
Transfer at Austin . . . . . . . . . . . . . . . . . . . . . . . . 50
e . 8—Breakfast, Houston . . . . . . . . . . . . . . . . 1 00
Railroad fare, Angleton ‘to Freeport . . . . . . . . . 60
Feb. 9——Railroad fare, Freeport to Houston. . 1 90
Transfer at Houston . . . . . . . . . . . . . . . . . . . . . . 50
Feb. 9-10——Hotel and meals . . . . . . . . . . . . . . . . . 9 50
Transfer at Houston . . . . . . . . . . . . . . . . . . . . 50
Fe . 10—Railroad fare, Houston to Austin. . . . 4 95
Pullman....._ . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00
Feb. 11——Tra_nsfer at Austin . . . . . . . . . . . . . . . . . 50 29 7'
. 5
Mar. 22 31204 Trip to Aransas Pass and return.
. Mar. 16—Railroad fare to Aransas Pass . . . . . . . . . $ 6 85
Railroad seat . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 65
Transfer, San Antonio . . . . . . . . . . . . . . . . . . . . 50
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Mar. 17—Meals . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Railroad fare, Aransas Pass to San Antonio. . 4 50
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Mar. 18—Transfer, San Antonio . . . . . . . . . . . . . 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - 1 75
Railroad fare to Austin . . . . . . . . . . . . . . . . . . . . 2 35
Seat, San Antonio to Austin . . . . . . . . . . . . . . . 40
$ 22 90
Mar. 28 32907 Voucher not found . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 30


RAILROAD OoMnIssIox. 613


Account of W. E. Fitzgerald—Continued.
Date. Voucher Purpose Expended. Amount. Total.
N o.
1916 .
April 6 34207 Trip to Dallas, April 3 to 6. .
Railroad fare to Dallas and return . . . . . . . . . . . . $ 12 50
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . 6 95
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
$ 25 95
April 15 39433 Trip to Dallas and return.
April 243—Railroad fare to Dallas . . . . . . . . . . . . . 3 6 25
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Transfer, Austin . . . . . . . . . . . . . . . . . . . . . . . . . . 25
April 26——Transfer. Dallas . . . . . . . . . . . . . . . . . . . 25
April 29—Hotel, Dallas, 4 days. . . . . . . . . . . . . . . 9 15
Meals, Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 00
Railroad fare to Austin . . . . . . . . . . . . . . . . . 6 25
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
40 15
July 11 45958 Trip to Dallas, June 22 to June 25.
June 22—Railroad fare . . . . . . . . . . . . . . . . . . . . . 8 6 25
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Transfer. Austin . . . . . . . . . . . . . . . . . . . . . . . . . . 25
June 23—Transfer, Dallas . . . . . . . . . . . . . . . . . . . 50
Hotel and meals . . . . . . . . . . . . . . . . . . . . . . . . . . 11 25
June 24——-Transfer, Dallas . . . . . . . . . . . . . . . . . . . 50
Railroad fare to Austin . . . . . . . . . . . . . . . . . . . . 6 25
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
June 25—Transfer, Austin . . . . . . . . . . . . ., . . . . . . 25
Trip to Texas City June 27 to June 30.
June 27——Railroad fare and sleeper to Houston 6 95
Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
June 28—l\/Ieals . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 85
Railroad fare to Texas City . . . . . . . . . . . . . . . . 1 55
June 29—Hotcl . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Railroad fare, Texas City to Houston . . . . . . . 1 55
Railroad fare and sleeper to Austin . . . . . . . . . 6 95
June 30—Transfcr . . . . . . . . . . . . . . . . . . . . . . . . . . 25
$ 58 10
1915
1065 Voucher not found . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 90
$ 321 15
Account of R. Emerson.
Date. VojpIcher Purpose Expended. Amount. Total.
1 o.
1916
Feb. 28 28140 Trip to DallplsGand expenses from February 6 to
Railroad fares . . . . . . . . . . . . . . . . . . .‘ . . . . . . . . . . . .8 10 42
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 60
Hotel- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 85
Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96
Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Stamps, papers . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . 1 68
Handling baggage . . . . . . . . . . . . . . . . . . . . . . . . . . 60
- $ 54 86
Mar. 22 31203 Trip to Houston and return from March 1, to 20. .
Railroad fares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 17 32
Sleepers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 60
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 21 10
Telegram . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78
Transfers and baggage . . . . . . . . . . . . . . . . . . . . . . 2 75
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Sundries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80


62 51
614
RAILROAD COMMISSION.
Account of R. Emerson—Continued.


Date. Voucher Purpose Expended. Amount. Total.
0.
1916 .
April 4 33855 Trip to attend District Court of Texas, at Houston.
Railroad fare from Houston, omitted in previous
statement . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 1 65
Railroad fare to Houston and return . . . . . . . . . . 9 60
Railroad fare to San Antonio . . . . . . . . . . . . . . . . . 1 96
Railroad fare to Pleasanton . . . . . . . . . . . . . . . . 92
Pleasanton to Pinto . . . . . . . . . . . . . . . . . . . . . . . . . 5 13
Pinto to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 58
Sleepers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 70
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 55
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 84
$ 47 43
May 12 39432 Trip to Dobbin, May 1 to May 10.
Railroad fares . . . .- . . . . . . . . . . . . . . . . . . . . . . . . 3 9 95
Sleepers, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 10
Hotel and meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 15
Telegram . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
Texas Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 23
18 39
June 10 42778 Trip from May 11 to June 1, 1916, inclusive. _
Railroad fare to Dallas, Terrell. Kansas City,
Washington, St. Louis and return . . . . . . . . 108 35
Sleepers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 10
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 25
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 50
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 55
Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91
196 66
July 14 46192 Expenses on trip to Amarillo via Fort Worth,
Wichita Falls and Texola, July 6 to 9.
Railroad fare . . . . . . . . ., . . . . . . . . . . . . . . . . . . . . . 3 '32 57
leeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 70
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . 3 75
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 30
Telegram . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
47 97
Aug. 12 48847 Trip to Kansas City, Missouri, and Topeka,
Kansas, July 2 to 27, inclusive.
Railroad fare round trip . . . . . . . . . . . . . . . . . . . . . 3 35 67
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 55
Meals . . . . . . . . . . . . ..'. . . . . ..' . . . . . . . . . . . . . . .. 13 30
. Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2O
67 72
$ 495 54
Ac_count of R. D. Parker.
Date. Purpose Expended. Amount. Total.
1915
Sept. 19 Trip to Oklahoma City and return. _
Railroad fare and Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 28 45
Hotel and meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 25
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
, ' $ 35 70
Nov. 5 Trip to Palestine and Jacksonville.
Railroad fare and Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 14 20
ote . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 50
Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '1 00
27 70
Nov. 27 Voucher not found . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O 80
Dec. 29 Trip to Houston and Columbia.
Railroad fare and Pullman . . . . . . . . . . . . . . . . . . . . . . . , . . . . . 3 16 90
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . l 00
20 90
RAILROAD COMMISSION. 610

Account of R. D. Parker—Continued.
Date. Purpose Expended. Amount. Total.
1916 _
Jan. 20 Trip to Houston and Hemphill. _
Railroad fare and Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 25 2O
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 68
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
29 63
Feb. 7 Trip to Houston, Angleton and Freeport.
Railroad fare and Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 17 25
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 25
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 50
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 10
25 10
Mar. 8 Trip to Bartlett and return.
Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 10
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
, , 4 60
Mar. 14 Trip to Houston and return.
Railroad fare and Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 11 90
Hotel and meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 90
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
28 80
Mar. 23 Trip to Houston and return.
Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 13 90
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
Telegram and telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
18 20
April 5 Trip to San Antonio.
_ Railroad fare and Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S 12 25
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
25 00
May 5 Trip to Kansas City and Washington.
Railroad fare and Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 118 75
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .~ . . . . . . 48 20
Hotel. . . .l . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . .. 34 25
Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 52
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 85
206 57
June 23 Trip to Dallas, Houston and Texas City.
Railroad fare and Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 34 .10
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 75
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 25 .
' 56 10
July 23 Trip to Kansas City.
Railroad fare and Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 45 17
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 45
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 00
Telegram . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 25
74 37
Aug. 7 Trip to Houston and Galveston.
Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 16 60
Me'als . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 00
27 10
630 57


616
RAILROAD COMMISSION.
Account of E. B. Mayﬁeld.


Date. Volgcher Purpose Expended. Amount. Total.
0.
1915
1066 Voucher not found . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . 3 8 50
Nov. 4 8929 Trip to San Francisco, Calif, to attend National
' Association of Railroad Commissioners,
_ October 12 to 16, 1915.
Railroad fare (round trip). . . . . . . . . . . . . . . . . . . 3 52 50
Sleeping car fares . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 90
eals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 10 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
123 90
Dec. 30 18705 Attending Interstate Commerce at Houston,
December 16 to 18. ,
Rooms at Rice Hotel, 2 days . . . . . . . . . . . . . . . . . 3 5 00
7 Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 75
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Long distance telephone . . . . . . . . . . . . . . . . . . . . . 91
13 66-
1916
July 11 45959 Trip to Washington, D. C.
Railroad fare to Washington and return (re—
duced rate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 53 30
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Telegram . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
Meals enroute to Washington . . . . . . . . . . . . . . . . 7 00
Hotel and meals in Washington . . . . . . . . . . . . . . 9 00
Meals enroute to Austin . . . . . . . . . . . . . . . . . . . . . . 8 00
97 87
3 243 93
Account of Oren Mayo.
Date. Voucher Purpose Expended. Amount. Total.
0.
1915
Oct. 15 4982 Trip in connection with advance freight rate case
from September 19 to October 13, 1915.
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 27 45
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 50
Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 90
, $ 57 85
4983 Salary from October 1 to October 13, inclusive,
1916 at $200 per month . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 85
April 12 35238 Trip of appraisement of real estate of the San
Antonio Belt and Terminal Co., March
26 to April 10, inclusive.
Railroad fares.
Mar. 26—Ruliff to Austin. . . . z . . . . . . . . . . . . 3 8 25
Mar. 27—Austin to San Antonio . . . . . . . . . . . 2 35
April 9—San Antonio to Austin . . . . . . . . . . . 2 35
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 25
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 50
g'lransferii . . . . . . . . . . . . . . . . . . . . . . . . . . . . é
ee er, ouston to us in . . . . . . . . . . . . . . . . ..
p 60 75
April 19 36117 Trip on appraisement of real estate of the _San
Antonio Belt and Termmal (10., April 11
_ to April 18, inclusive.
Railroad fare and Pullman . . . . . . . . . . . . . . . . . . . $ 10 25
lRIoorln . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 ea s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23 75
May 8 38960 1 month salary from March 26 to April 25, in-
clusive . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 00


$
376 20
RAILROAD COMMISSION. 617


Account of 0. D. Hudnall.
Date. VoIuIcher Purpose Expended. Amount. Total.
0.
1915
Oct. 6 4008 Postoffice box. . . l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4 50
Dec. 7 15131 Laundry (office towels) . . . . . . . . . . . . . . . . . . . . . . .. 3 2 25
Soap . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Water pitcher and towels . . . . . . . . . . . . . . . . . . . . . . 45
2 95
1916
Jri13i7 7 20722 ,Postoffice box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 50
Sept. 1 137 Trip to Houston to attend meeting of Texas In-
dustrial Traffic League in re Shreveport rate
decision August 29.
Railroad fare to Houston . . . . . . . . . . . . . . . . . . . . 3 4 95
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 25
Railroad fare to Austin . . . . . . . . . . . . . . . . . . . . . . 4 95
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
15 15
S 27 10
Account of E. R. McLean.
Date. Voucher Purpose Expended. Amount. Total.
1 o.
1915
Sept. 16 1255 Postal cards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3 1 00
Due postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Pitcher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Laundry, office towels . . . . . . . . . . . . . . . . . . . . . . . . . 2 25
3 4125
1916 _ '
Jan. 12 21053 011 (from Tom D- Smith) . . . . . . . . . . . . . . . . . . . . .. 3 0 75
April 1 33393 Postofiice boxes (3 months) . . . . . . . . . . . . . . . . . . . . 4 50
April 3 33856 Posta e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 300 00
June 6 45530 Posto ice boxes (3 months) . . . . . . . . . . . . . . . . . . . . 4 50
Aug. 29 50415 Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 250 00
559 75
Aug. 10 50333 Trip to Galveston and return from August 10 to
_ 2, inclusive.
Railroad fare (reduced rate) . . . . . . . . . . . . . . . . . 3 8 55
Pullman (round trip) . . . . . . . . . . . . . . . . . . . . . . . 3 60
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 6O
30 25
3 594 25
Account of Allison Mayﬁeld.
Date. VOISIChGI‘ Purpose Expended. Amount. Total.
0.
1915
Nov. 5 9113 Trip to Palestine, Texas, Hearing No. 1667.
Oct. 20—llotel . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 4 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8' 50
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
$ 13 50
1916
Jan. 6 20302 Trip to Houston. '
Pullman both ways . . . . . . . . . . . . . . . . . . . . . . . . . $5 3 20
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 50
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
. _ ll 70
Jan. 18 22328 Trip making. inspection from January 12 to 14,
inclusive.
Hotel at Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 50
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
$ 10 00
Aug. 29 50412 Trip to Galveston Au ust 10 to 12, 1916.
Railroad fare to Ga veston and return . . . . . . . . . 3 8 55
Sleeper to Galveston and return . . . . . . . . . . . . . . 4 00
Hotel, 3 days . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 50
lVIeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 60 30 65
$ 65 85


618 RAILROAD COMMISSION.
Vouchers Not Found.


Date. Voucher Name. Amount.
No. .
1915
1065 W. E. Fitz erald . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 24 90
1066 E. B. May eld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 50
Sept. 30 3062 Tobin’s Book Store . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130 93
Oct. 15 4858 Scarbrough & Son . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 60
Oct. 25 6071 Tobin’s Book Store . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 10
Nov. 3 8593 Tobin’s Book Store . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 32
Nov. 27 12452 W. E. Fitzgerald . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 35
Nov. 27 12453 R. D. Parker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 80
Dec. 3 14237 Tobin’s Book Store . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74 61 .
Dligcl.6 3 14238 Voss & Koock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 50
Mar. 28 32907 W. E. Fitzgerald. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 30
May 4 38406 Earl M. Seele . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . . . . . l 00
May 4 38407 Tobin’s Book Store . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101 39
‘B 558 30
*Recapitulation.
Oi‘ﬁce Expenses Fiscal Year 1915-16.
Posta e. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 553 51
Posto ce box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ; 18 00
Equi ment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 718 01
Su1pies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,100 45
Te egrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102 82
Telegrams and tolls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 289 66
Salaries. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 288 85
Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 08
Printing and books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 , 194 17
—————'- 3 4,305 55
Traveling Expenses.
Railroad and Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,078 25
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 429 65
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 315 60
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 30
————— 1,880 80
Vouchers not found . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 558 30
3 6,744 65
Balance reverting to the Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , 755 35
55 7,500 00


*The foregoin _itemized vouchers for the ﬁscal year 1915-16 cover only personal expenses
incurred in trave ing, etc. This recapitulation covers the total of items under the various
heads under which the appropriation was disbursed, but the sheets containing the itemized
vouchers other than above indicated are not included in the transcribed record filed by
Sub-committee N0. 5, and the Secretary of the Senate Central Committee was unable to
ﬁnd them. Hence, their omission.
STATEMENT OF AUDITOR.
In going over the contingent expenses of the Railroad Commission for
the year 1915-16 I ﬁnd that the account balances with the Comptroller’s
books; but I have been unable to ﬁnd some of the vouchers ; please notice
statement under the head of “Vouchers Not Found.” On account of
these I cannot give you an exact amount of the itemized account under
their correct headings. For example, voucher No. 3062 in favor of
Tobin’s Book Store for $130.93. We are unable to say if this invoice
calls for furniture, which would come under the head of equipment,
or if it was for office supplies or printing or an amount for each one of
these accounts.
With the exception of this, the accounts are correct, and I have not
noticed in any case anything being charged that might be considered
as unnecessary or unreasonable.
RAILROAD COMMISSION. 619


Contingent, Transportation, Etc., Expenses Fiscal Year 1916-1917.
Y-362 Appropriation $7,500.
Account of R. Emerson.
Date. VOIlIIChCI‘ Purpose Expended. Amount. Total.
0.
1916
Sept. 30 4803 Trip to Beaumont August 1 to- September 30.
Railroad fare to Beaumont and return . . . . . . . . $ 14 90
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 20
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
' Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 20
Transfer, cars and baggage . . . . . . . . . . . . . . . . . . 1 20
Stamps, stationery and photos . . . . . . . . . . . . . . . 1 31 $ 38 81
Nov. 8 9150 Trip to Houston October 1 to November 3, in-
c usive.
Railroad fare to Houston and return . . . . . . . . . . S 9 90
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 85
- Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
Stamps, supplies and blueprints . . . . . . . . . . . . . . 5 52
34 22
1917
Feb. 7 20931 Trip to West Point, Gladewater and Big Sandy
December 14 to December 16 and Jan-
uary 21 to January 24, 1917.
Dec. 15, 1915—Railroad fare to West Point.. . S 35
Dec. 16—Railroad fare, Smithville to Austin. . 2 50
Jan. 21—-Railroad fare to Gladewater . . . . . . . . 25
Jan. 23—Railroad fare to Camps . . . . . . . . . . . . 15
Jan. 24—Railroad fare, Gladewater to Big
Sandy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Railroad fare, Big Sandy to Marshall . . . . . . . 1 40
Railroad fare, Marshall to Austin . . . . . . . . . . . 8 55
Sleepers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 85
Hotels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 15
Transfers, auto, baggage and transfers . . . . . . . . 2 49 4O 99.
Feb. 17 22233 Trip to lDallas and Denison February 1 to 10, in-
c usive.
Feb. 10—Interurban . . . . . . . . . . . . . . . . . . . . . . . $5 1 50
Sleeping car fares . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
otel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 10
Auto and baggage . . . . . . . .. . . . . . . . . . . . . . . . . 1 25
Blue prints, stamps and guide . . . . . . . . . . . . . . ' 80
Feb. 14——-Scrip book No. 21874 . . . . . . . . . . . . . . 25 00 40 15
Mar. 5 24748 Trip to Houston February 11 to 28, 1917.
Feb. 20——Railroad fare, Austin to Houston and
return (paid out of Scrip Book No. 21874,
$9.00).
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. S 4 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 30
Cars, transfers and baggage . . . . . . . . . . . . . . . . 1 60
Stationery, stamps, telegraph and telephone. 4 56 ~36 96
Mar. 16 26408 Trip to Fort Worth and return.
Austin, Fort W'orth, scrip book 21874—$5 .90
Railroad and interurban fares . . . . . . . . . . . . . . . . ..$ 8 90
Sleeping ear fares . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 05
Hotel $6.00, meals $11.05 . . . . . . . . . . . . . . . . 17 05
Cars and transfers $1.70, telephone 20 cents. . . 1 90
Postage, stationery, guide . . . . . . . . . . . . . . . . . . . 49 31 39
Mar. 26 28336 Trip to Dallas and Fort l/Vorth.
Mar. 12-17—Railroad fares, Austin, Dallas,
ustin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 13 50
Mar. 19-23—Railroad fares, Austin, Dallas,
Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 50
Mar. 15—-Railroad fares, Dallas, Fort Worth,
a as . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 40
Mar. 20~Railroad fare, Dallas to Denison. . . . 1 75
Mar. 21~Railroad fare, Denison to Fort
orth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 90
Mar. 22——Railroad fare, Fort Worth to Dallas. 70
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 60
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 25
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 30
Cars, transfers and baggage . . . . . . . . . . . . . . . . . . 2 85
Telephones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 30
75 05
620 RAILROAD COMMISSION.


Account of R. Emerson—Continued.
Voucher
Date. No. Purpose Expended. Amount. Total.
1917 _
April 12 30737 Trip to New Orleans and return March 24 to
_ arch 10, inclusive. '
Railroad fare to New Orleans and return . . . . . . 3 31 10
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 60
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 75
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 20
Cars, transfers and baggage . . . . . . . . . . . . . . . . . . 3 85
Telephones, notary fees and guide . . . . . . . . . . . . 1 05 $ 79 55
April 24 32164 Trip to Galveston, Quinlan and Dallas April 11 to
20, inclusive.
Railroad fare to Galveston and return . . . . . . . . . 3 11 90
Railroad fare to Quinlan . . . . . . . . . . . . . . . . . . . . 7 70
Railroad fare to Dallas . . . . . . . . . . . . . . . . . . . . . . 1 45
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14 72
Cars, baggage and transfers . . . . . . . . . . . . . . . . . . 1 60
Paper, guide, telephone and typewriting . . . . . . . 3 00
Pullman fares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 50 56 87
May 1 33372 Trip to21Dalla§b Fort Worth and Cleburne, April
' to .
Dallas to Fort Worth (interurban) . . . . . . . . . . . . 3 0 70
Fort Worth to Cleburne . . . . . . . . . . . . . . . . . . . . . 70
Cleburne to Dallas . . . . . . . . . . . . . . . . . . . . . . . . . 1 40
Dallas, Austin, Dallas . . . . . . . . . . . . . . . . . . . . . . . 12 50
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 00
Cars, baggage and transfers . . . . . . . . . . . . . . . . . . 1 25
Telephones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Blue prints and stamps . . . . . . . . . . . . . . . . . . . . . . 4 39 58 74
May 15 34701 Trip to Winnsboro and Dallas, May 1 to May 14.
Railroad fares round trip . . . . . . . . . . . . ._ . . . . . . . 3 12 70
Sleeping car fare . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 30
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 50
lVIeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 25
Cars, baggage and transfers . . . . . . . . . . . . . . . . . . 75
Telegrams and telephones. . . . . . . . . . . . . . . . . . . 3 28
Stationery, stamps and blue prints . . . . . . . . . . . . 1 18 74 96
June 6 37324 Trip to San Antonio May 15 to 31.
Railroad fare to San Antonio and return . . . . . . 3 9 40
Pullman fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 41 00
Cars, transfers and baggage . . . . . . . . . . . . . . . . . . 60
Telephones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 15
Blue prints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
100 80
June 14 38808 Trip to San Antonio and return June 1 to 10.
Railroad fare to San Antonio and return . . . . . . 3 4 70
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 80
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 10 .
Cars, transfers and baggage . . . . . . . . . . . . . . . . . . 2 15
Telegrams and telephones . . . . . . . . . . . . . . . . . . . 1 25
Stationery . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . 35
Blue prints for exhibits . . . . . . . . . . . . . . . . . . . . . . 17 84 37 19
Aug. 2 45866 Trip to Rockdale and Denison July 11 to 31, in-
c usive. '
Railroad fare to Rockdale and return . . . . . . . . . 3 3 60
Railroad fare to Denison and return . . . . . . . . . . 16 95
Sleeper to Denison . . . . . . . . . . . . . . . . . . . . . . . _ . . . 2 55
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 85
Telephones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 80
Car fare and baggage. . . . . . . . . . . . . . . . . . . . . . . 90
Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
32 90
Aug. 14 46935 Trip to A uilla August_1 to 10.
Railroa fare to Aquilla and return . . . . . . . . . . . 3 12 50
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 10
otel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 80
Cars and baggage . . . . . . . . . . . . . . . . . . . . . . . . . . 1 05
Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Telephones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
. 30 00
$ 768 58


RAILROAD COMMISSION. 621


Account of R. J. Moore.
Date. Voucher Purpose Expended. Amount. Total.
No.
7917
Mar. 16 26407 ‘Trip to Dallas and Houston February 1 to March
3, inclusive.
Railroad fares . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 19 10
Pullman fares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 .
3 56 20
Mar. 30 29041 Trip to Fort Worth and Amarillo March 11 to 23.
ailroad fares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S 32 00
Pullman fares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 85
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
3 55 35
Less value of scrip book . . . . . . . . . . . . . . . . . . . . . . . 00
50 35
April 2 30738 Trip to New Orleans April 1 to April 7.
Railroad fares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 31 10
Pullman fares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 80
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 4O
Cab fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
57 85
May 2 33373 Trip to Dallas April 20 to 30.
Railroad fare to Dallas and return . . . . . . . . . . . . 8 12 50
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 60
Hotel and meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 75
Cab . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
48 20
June 11 38238 Trip to San Antonio May 15 to June 8.
Railroad fares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S 11 75
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 50
Nleals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 60
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
68 60
N17 Account 0.f J. K. Crump. 3 281 20
Sept. 6 481 Voucher not found . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 00
$ 303 20
Account of E. R. McLean.
Date. VoIuIcher Purpose Expended. Amount. Total.
0.
1916
Nov. 2 8309 Trip _to Houston October 23 to 25.
Railroad fare and Pullman fares . . . . . . . . . . . . . . 3 ' 11 90
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 50
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 50
$ 18 90


622 RAILROAD ‘COMMISSION.


Account of C. H. Hurdleston.
Date. VolyiTcher Purpose Expended. Amount. Total.
0. -
1916 .
Nov. 2 8310 Trip to Houston October 23 to 25.
Railroad and Pullman fares . . . . . . . . . . . . . . . . . . S 6 90
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
ot . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
' 13 90
- Nov. 24 11387 Trip to Denison November 10.
Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5 80
Me s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 25
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
9 55
Dec. 4 12661 Trip to Haskell November 22 to 26.
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 3 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 700
Transfers and auto . . . . . . . . . . . . . . . . . . . . . . . . . 2 00 12 00
Dec. 30 15706 Trip to San Antonio December 7 to 9. , - ,
1 Railroad fare to San Antonio and return . . . . . . 3 50
0t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00 ,
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00
15 50
1917 _
Feb. '17 22240 Trip to Rusk February 7 to 10.
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 5 75
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
10 75
. April 16 31169 Trip to New Orleans April 1 to 7, inclusive.
Railroad and Pullman fares . . . . . . . . . . . . . . . . . . 3 3O 16
Meals and hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50 .
71 66
May 1 33101 Trip to Dallas April 21 to 27.
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 17 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 00
Interurban fares. . . . . . . . . . . . . . . . . . . . . . . . . . 1 25
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
46 75
May 15 34702- Trip to Dallas April 30 to May 6 and May 10 to 13.
‘ . Hotel bills . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . S 17 00
eals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 .
47 00
June 11 38236 Trips to Sgn Antonio May 14 to 21 and May 24
to une
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 48 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . 2 00
97 00
July 2 41832 Voucher not found . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 36 50
Aug. 2 45867 Trip of inspection I. & G. N. Ry., T. & P. and M.
K. & T., July 3-6, July 19-23. July 27.
Hotels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 6 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 10
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
21 60
Sept. 6 482 Voucher not found . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . 40 00
422 21

RAILROAD COMMISSION.
623
Account of Allison Mayﬁeld.
Voucher
Date. No. Purpose Expended. Amount. Total.
1916
Nov. 2 8308 Trip to Houston October 23 to 25.
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 4 05
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
. $ 14 55
Nov. 29 12014 Trip to_ Washington, D. C., November 10 to 25,
- inclusive.
Railroad and Pullman fares . . . . . . . . . . . . . . . . . 8 110 85
Hotels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 15
Transfers and baggage . . . . . . . . . . . . . . . . . . . . . . 7 60
ea 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 00
*265 60
1917 .
April 12 31168 Trip to New Orleans April 1 to 8, 1917.
Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 31 13
Meals en route . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' 3 00
Hotel and meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 00
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
- 79 63
May 8 34144 Trip of inspection, Fort Worth to Whitesboro,
March 25 to 27.
Pullman fares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 10 00
ote . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
18 50
Trip to Dallas.
Pullman fares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 5 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 60
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
26 60
May 26 36311 Trip to San Antonio, May 15 to 19.
Hote . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 20 10
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
' ' 40 10
Sept. 10 839 Trip to Fort Worth August 26 and 27.
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $5 2 90
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00 .
r 8 90
$ 453 88
Account of R. D. Parker.
Date. VoliiIcher Purpose Expended. Amount. Total.
O.
1916
Oct. 6 4802 Trip to Kansas City and return.
. Sept. 27—Railroad fare to Kansas City and
return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 35
Pullman both ways . . . . . . . . . . . . . . . . . . . . . . . 9 50
Meals and hotel . . . . . . . . . . . . . . . . . . . . . . . . 20 50
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
. $ 63 85
Nov. 1 8463 Trip to Houston October 23 to 24.
Railroad fare to Houston and return . . . . . . . . . . $ 9 90
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . 2 00
Hotel and meals . . . . . . . . . . . . . . . . . .- . . . . . . . . . . 6 60
Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
. . 19 00
Dec. 6 12868 Trip to Washington, D. C., November 10 to 20,
inclusive.
Railroad fare to Washington . . . . . . . . . . . . . . . . . 8 41 60
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 50
Hotel and meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74 93
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 15
Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
Railroad fare to Austin . . . . . . . . . . . . . . . . . . . . . . 35 20
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00


*‘Warrant issued for only $265.00

176 88
624- RAILROAD COMMISSION.


Account of R. D. Parker—Continued.
Date. Voucher Purpose Expended. Amount. Total.
0.
1917
Jan. 13 17856 Trip to San Antonio and McQueeney, January
_ to 8, inclusive.
Railroad fare to San Antonio . . . . . . . . . . . . . . . . $ 2 35
Supper $1.25, hotel 2.50 . . . . . . . . . . . . . . . . . . . . . 3 75
Gasoline and oil for trip to McQueeney . . . . . . . . 1 90
Railroad fare to Austin . . . . . . . . . . . . . . . . . . . . . . 2 35
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
13 85
Railroad fare to San Antonio. . - . . . . . . . . . . . . . . $ 2 35
ea s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 50
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
Railroad fare to Aransas . . . . . . . . . . . . . . . . . . . . 4 50
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Railroad fare to San Antonio . . . . . . . . . . . . . . . . 4 50
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Railroad fare to Austin . . . . . . . . . . . . . . . . . . . . . . 2 35
22 70
Trip to San Antonio December 7 and 8, 1916.
Railroad fare to San Antonio and return J an-
uary 25 to February 5 . . . . . . . . . . . . . . . . . . 4 70
Meals . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . 4 25
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
12 95
Feb. 8 21239 Trip to Washington, D. _C.
Railroad fare to Washington and return . . . . . . . $ 83 20
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 31 15
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
Baggage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 90
162 50
Feb._'_17 22239 Trip to Rusk and Palestine.
Feb. 7-—Railroad fare to Palestine and return. . $ 10 80
Meals . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . 3 45
Hotel at Palestine . . . . . . . . . . . . . . . . . . . . . . . . 3 25
Hotel at Rusk . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
Pullman to Austin . . . . . . . . . . . . . . . . . .' . . . . . . 90
22 40
Mar. 12» 25706 Trip to Kansas City and return, March 4 to 9,
_ inclusive. _
Railroad fare to Kansas City and return . . . . . . it 39 70
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 50
eals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 60
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 00
. Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 30
? Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
L , 81 10
Mar. 20 26724 Trip to Terrell and return March 11 to 15, in-
inc usive.
Railroad fare. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 16 90
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 05
eals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 75
Hotel at Artesia . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 50
Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
33 70
April 11 30656 Trip to San Antonio and return, also to Fort
Worth March 21, and 25-26 and 27.
Railroad fare to San Antonio and return . . . . . . $ 4 70
Transfers and meals . . . . . . . . . . . . . . . . . . . . . . . . 1 85
Railroad fare to Fort Worth and return . . . . . . . 12 15
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Hotel and meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 25
- 27 95
Apri1116 31167 Trip to New Orleans April 1 to 8, inclusive. .
Railroad fare to New Orleans and return . . . . . . $ 31 13
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Meals and hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 00
Transfers on trip . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50 63

73'
RAILROAD COMMISSION. 625


Account of R. D. Parker—Continued.
Date. Voucher Purpose Expended. Amount. Total.
1J0.
1917
April 28 32845 Trip to Terrell and Dallas, April 15 to 19.
Railroad fare to Terrell and return . . . . . . . . . . . 3 14 50
Ihﬂhnan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00
Rdeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 60
Hotels and meals . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 00
'Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
Ticket from Terrell to Dallas and return . . . . . . 2 00
$ 37 10
April 28 32845 Trip to Terrell and Dallas April 22 to 26, inclusive.
Railroad fare to San Antonio . . . . . . . . . . . . . . . . S 9 00
Pullman, Austin to Temple . . . . . . . . . . . . . . . . . . 40
Railroad fare, San Angelo to Merzon and return 1 70
Auto, Merzon to Sherwood and return . . . . . . . . 1 00
Railroad fare, San Angelo to Fort Worth . . . . . . 7 15
Phﬂhnan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2‘00
IDterurbaD'UJIDaHaS . . . . . . . . . . . . . . . . . . . . . . .. 70
Interurban, Dallas to Fort Worth and return. . 1 40
Railroad fare, Dallas to Terrell and return. . . . . 2 00
Railroad fare, Dallas to Austin . . . . . . . . . . . . . . . 6 25
Puﬂnuni . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 05
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 90
llotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 60
'Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 20
Tkﬂegranns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 25
47 60
June 19 39434 Trip to Beaumont June 4 to 7, inclusive.
Railroad fare to Beaumont and return . . . . . . . . 3 14 90
Puﬂnuni . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00
Phnclandineah . . . . . . . ..' . . . . . . . . . . . . . . . . . .. 9 50
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
28 90
June 26 40937 Tkip tolliouston and return June 13 to 19,in-
c usive.
Railroad fare and sleeper . . . . . . . . . . . . . . . . . . . . 3 13 90
Ilotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
37 90
July 16 43455 Voucher not found . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 25 15
July 27 45305 Trip to lSweetwater and return July 22 to 24, in-
c usive.
Railroad fare to Sweetwater and return . . . . . . . 3 19 10
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 40
Meals on trip . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
' otel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O
30 50
3 917 66
Account of O. D. Hudnall. ‘
Date. Voucher Purpose Expended. Amount. Total.
0.
1916
Nov. 3 8461 Trip to Washington, D. (1., October 16 to 29.
Railroad and Pullman fares . . . . . . . . . . . . . . . . . . $ 106 95
ote . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 31 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 35 75
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 45
' $ 179 65
Dec. 19 14752 Trip to Washington, D. (1., December 3 to 13,
_indumve
Railroad and Pullman fares . . . . . . . . . . . . . . . . . . 3 76 60
otel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 21 80
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 20
Telegrams . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . 1 50


118 10
626 RAILROAD COMMISSION.


Account of 0. D. Hudnall—Continued.
Date. Volgcher Purpose Expended. Amount. Total.
0.
1917 . ,
April 11 30657 Trip _to New Orleans.
Railroad and Pullman fares . . . . . . . . . . . . . . . . . . 3 35 10
IIotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. '16 30
‘ Meals . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1470
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
'Typewrﬁerrent . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 60
Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
Notary fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
$ 69 70
May 2 33371 Trip to Dallas April 12 to 28.
Railroad and Pullman fares . . . . . . . . . . . . . . . . . . :5 26 00
Iiotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 29 25
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 35
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 75
Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 80
Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6O
80 75
May 15 34700 Trip to Dallas April 29 to May 13.
Railroad and Pullman fares . . . . . . . . . . . . . . . . . . $ 22 75
Ilotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 33 40
Adeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22 90
Transfer . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . 2 00
Telegram . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 4O
82 80
June 11 38237 Trip to San Antonio May 14 to June 2.
Railroad fare . . . . . . . . .‘ . . . . . . . . . . . . . . . . . . . . . $ 9 4O
Iiotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 42 5O
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 55
'Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 60
Express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
Subpoena. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
86 95
6 622 95
Account of W. E. Fitzgerald.
Date. -VolyiIcher Purpose Expended. Amount. Total.
0.
1916 . .
- Oct. 3 4339 Trip to Kansas City, Mo., Sept. 27 to Oct. 1, 1916.
Railroad fare to Kansas City and return . . . . . . 3 32 35
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 50
Transfers . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . 1 40
Meals and hotel . . . . . . . . . . . . .' . . . . . . . . . . . , . . . 21 00
Expenses on trip to San Antonio accompanying
, remains of Commissioner W. D. Williams.
Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 70
Ilotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00
I 6 70 95
Nov. 8 9151 Trip to Houston October 30 to November 3. ,
Railroad fare to Houston and return . . . . . . . . . . 9 90
Sleeper . . . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . 4 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Hotel and meals, 3 days . . . . . . . . . . . . . . . . . . . . . 15 00
Telephone and car fares . . . . . . . . . . . . . . . . . . . . . 1 90
31 55
Dec. 4 12404 Trip to Kansas City and Washington, from No-
vember 8 to 25, inclusive.
Railroad fare to Washington . . . . . . . . . . . . . . . . . 3 41 60
Railroad fare to Austin . . . . . . . . . . . . . . . . . . . . . . 41 55
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 35
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
Meals and hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 20
Postage and telegram . . . . . . . . . . . . . . . . . . . . . . . 1 60
182 00
RAILROAD COMMISSION. 627


Account of W. E. Fitzgerald—Continued.
Date. Voucher Purpose Expended. Amount. Total.
No.
1916
Dec. 18 14560 Trip to San Antonio December 7, 8, 9. '11 and 12.
Railroad fare and seat to San Antonio . . . . . . . . S 2 80
Transfer, Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Hotel, meals and transfer at San Antonio . . . . . . 17 50
Railroad fare and seat to Austin. . . ._ . . . . . . . . . . 2 80
Railroad fare and seat to San Antonio . . . . . . . . 2 80
Transfer, Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Hotel and meals, San Antonio . . . . . . . . . . . . . . . . 13 00
_ Railroad fare and seat to Austin . . . . . . . . . . . . . . 2 80
Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
42 70
1917 0
Mar. 5 24747 Trips to Dallas and Houston, February 21 to
arch 2. inclusive.
Feb. 21—-Railroad fare and sleeper to Dallas. . . 8 30
Transfer, Austin . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Feb. 27-—Hotel, meals, transfer and car fares. . 37 95
Railroad fare and sleeper to Houston . . . . . . . 9 90
ar. l—Hotel, meals, transfer, Houston . . . . . . 11 25
Railroad fare and sleeper to Austin . . . . . . . . . 6 95
Mar. 2—Transfer, Austin . . . . . . . . . . . . . . . . . . . . 60
' 75 55
Mar. 10 25705 Trip to Kansas City March 4 to 9, inclusive.
Railroad and sleeper fares, round trip . . . . . . . . . 8 49 20
Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 65
Hotel, meals, transfer, Kansas City . . . . . . . . . . . 23 70
78 80
Mar. 20 26723 Trip to Fort \Vorth March 14, 15 and 16.
Railroad fare to Fort Worth and return . . . . . . . 55 4 40
Sleeper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Hotel and meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 90
14 80
April 16 31165 Trip to San Antonio March 26 to 29, inclusive.
Railroad fare to San Antonio . . . . . . . . . . . . . . . . $ 2 35
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
Hotel and transfer . . . . . . . . . . . . . . . . . . . . . . . . . . 21 00
Railroad fare and seat to Austin. . . . . . . . . . . . .. 2 75
Transfer, Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
26 75
April 16 31166 Trip to New Orleans April 1 to 8, inclusive.
Railroad fare to New Orleans and return . . . . . . 3 31 20
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 35
Hotel, New Orleans . . . . . . . . . . . . . . . . . . . . . . . . . 16 00
Nleals, transfers and telegrams . . . . . . . . . . . . . . . 25 85
Transfer, Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 20
0 78 60
April 24 32163 Trip to Houston April 20 to 23, inclusive.
Railroad fare to Houston and return . . . . . . . . . . $ 9 90
Pullman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
lWeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 30
Transfers and car fares . . . . . . . . . . . . . . . . . . . . . . 1 20
21 40
May 8 34143 Trip to Dallas April 30 to May 6.
Railroad fare to Dallas and return . . . . . . . . . . . . S 12 50
Sleeping car fares . . . . . . . . . . . . . . . . . . . . . . . . . . . 00
Hotel, Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 75
Meals. Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17 75
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1- 50
50 50
Trio to Terrell April 26 to 29.
Railroad fare. Terrell and return . . . . . . . . . . . . . 3 14 50
Sleeping car fares . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 50
Hotel, meals and transfers . . . . . . . . . . . . . . . . . 9 70
28 70
May 26 36310 Trip to San Antonio May 16 and 17.
Railroad fare and seat to San Antonio . . . . . ._ . . 3 2 75
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 00 '
Meals and transfers . . . . . . . . . . . . . . . . . . . . . . . . . 6 15

11
90
628
RAILROAD COMMISSION.
Account of W. E. Fitzgerald—Continued.


Date. Voucher Purpose Expended. Amount. Total.
1 o.
I
l .: I T _
May 31 36845 Trip to San Antonio May 25 and 26.
Railroad fare and seat . . . . . . . . . . . . . . . . . . . . . .- 3 2 75
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 60
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
_ $ 12 60
June 14 38809 Trip to Beaumont, June 4 to 7.
Railroad fare and sleeper to Beaumont . . . . . . . . 3 13 40
Railroad fare and sleeper to Austin . . . . . . . . . . . 9 45
Hotel, meals and transfer . . . . . . . . . . . . . . . . . . . 12 20
35 05
June 26 40938 Trip to Houston June 13 to 19, inclusive.
Railroad fare and sleeper to Houston and return 3 13 90
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 65
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 25
46 80
July 2 41831 Voucher not found . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19 90
July 27 45304 Trip to Houston July 18 to 22.
Railroad fare and sleeper to Houston and return 3 13 90
Hotel . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . 5 85
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 40
Transfers and car fares . . . . . . . . . . . . . . . . . . . . . . 1 60
31 75
$ 860 30
Account of Earle B. Mayﬁeld.
Date. ' Volulcher Purpose Expended. Amount. Total.
0.
1916 _
Nov. 2 8311 Trip to Houston.
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 2 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
$ 5 50
*Recapitulation of All Expenses.
Office Expenses.
Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 313 15
Telegraph . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 248 16
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 511 00
Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 833 90
Printing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 787 28
Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 O3
Equipments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 353 56'
Postoffice box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 00
. 3 3,117 08
Traveling Expenses.
Railroad fares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1 ,836 22
Hotels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,093 75
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,097 75
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143 28
Sundry expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 65 11
4,236 11
Vouchers Not Found.
July 2—41831 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 19 90
July 2—41832 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. '36 50
July 16——43455 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 25 15
Sept 6— 481 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 00
Sept 6— 482 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 00
143 55
$ 7,496 74
Balance reverted to the Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 26
3 7,500 00


*The foregoing itemized vouchers for the ﬁscal year 1915-16 cover only personal expenses
incurred in traveling, etc.
This recapitulation covers the total of items under the various
heads under which the appropriation was disbursed, but _the sheets containing the itemized
vouchers other than above indicated are not included in the transcribed record ﬁled by
Subcommittee No. 5, and the Secretary of the Senate Central Committee was unable to
ﬁnd them. Hence, their omission. ,
RAILROAD COMMISSION. 629
STATELIENT OF AUDITOR.
To Subcommittee No. 5.
GENTLEMEN: I have examined the above mentioned account thor-
oughly and found no mistakes or errors. _
There was a difference in our balance and that shown by the Comp-
troller’s books of $4.26, said mistake was in the addition of amounts,
so the account. in the Comptroller’s books was corrected.
I have made out a. summary account so that you can see at a glance
what was paid out for oﬂice expenses, traveling expenses, etc., and made
note of vouchers that I was unableto ﬁnd on ﬁle.
Respectfully yours,
(Signed) W. W. ROHRMAN,
Auditor.
EXPENDITURES IN RE RATE HEARING BY AUTHORITY OF
CHAPTER 61, PAGE 110, ACTS OF REGULAR SESSION
OF THIRTY-FOURTH LEGISLATURE.
W-‘751 Appropriation, $25,000.
STATEMENT OF AUDITOR.
The question as to the right of the Legislature to delegate authority
to the Railroad Commission to employ counsel other than the legal
representative duly elected by the people according to the provisions
of the Constitution and laws of Texas. will for the purpose of this
audit be assumed to exist, as the attached account will show there was
appropriated by the Thirty—fourth Legislature the sum of 325.000, to
be known as the “Rate Hearing Fund” and to be expended by the
Railroad Commission of Texas for the purpose of employ-Ting counsel,
expert accountants, etc., to enable them to inquire into and to deter-
mine whether or not the railways doing a State business were entitled
to a raise in'rates.
The account hereto attached shows that up to the present time they
have expended the sum of’ $23,836.03, leaving a balance of $1,163.97.
After going over all the vouchers it is found that the account balances
with the Comptroller’s books.
Some of these accounts appear to be rather extravagant, but. they
speak for themselves. Hereto attached is a. sheetv marked “Exhibit A,”
showing many items in‘ the accounts of R. Emmerson, W. H. Gray,
, Oren Mayo, J. A. Morgan and C. A. Lewis, which do not comply with
the statutes, in that they are not itemized so that their reasonableness
or their legality can be known.
In the J. A. Morgan account, a part of warrant No. 30,510. there
appears an item of $5.70 for laundry; also one item of $1.25 for tailor-
ing. While small, it ought to appear to any reasonable mind that they
could, with equal propriety. purchase a. Ford car or a $50 suit of
clothes on the hypothesis that it was a necessary personal expense in-
curred while in the employ of the State.
630
RAILROAD OoiuMrssioN.
At the bottom of “Exhibit A” you Will ﬁnd a list of six Warrants
representing different amounts, the vouchers for which Were not found
in the Comptroller’s Department.
Account of Sam H. Cowan.


Date. Vollilcher Purpose Expended. Amount. Total.
0.
1915
Sept. 2 305 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 1,000 00$ 1,000 00
Sept. 4 444 Living and other expenses August 29, 1914 . . . . . . $ 10 00
Hotel and living September 7, 1914.
Railroad and Pullman fares . . . . . . . . . . . . . . . . . .. 15 80
Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Sundries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Hotel and living October 4, 1914.
Railroad and Pullman fares . . . . . . . . . . . . . . . . . . 15 80
Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Sundries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
Hotel and living March 10, 1915.
Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 30
Sundries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 00
Hotel and living June 1 to 17, 1915.
Railroad and Pullman fares . . . . . . . . . . . . . . . . . . 15 80
Transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Sundries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
Telegrams and telephone for August . . . . . . . . . . 7 94
Hotel and living August, 1915.
Railroad and Pullman fares . . . . . . . . . . . . . . . . . . 20 40
Sundries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
. 219 54
A118. 31 3908 5 round trips, Austin to Fort Worth . . . . . . . . . . . . 8 79 00
Sept. 29 Hotel 19 days . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95 00
Meals en route . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
' ' 178 00
Oct. 25 14238 3 round trips, Austin to Fort Worth . . . . . . . . . . . . 8 47 40
Nov. 13 Hotel 14 days . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7O 00
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 50
118 90
55 1,516 44
EXHIBIT A.
Account of R. Emerson.
(No vouchers or receipts showing items separately.)
Volgchcr Purpose Expended. ‘Amount.
0.
443 Meals, transfers, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 23 95
1069 Office expenses, supplies and photos . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 00
29899 Ofﬁce expenses, telegrams and telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 66
29899 Meals, transfers and local transportation . . . . . . . . . . . . . . . . . . . . . . . . . . 40 55
30043 Office expenses, stationery and telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . 3 54
32643 Meals and local transportation.‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 60
35456 Office expenses and supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 65
Account of W. H. Gray.
(N0 vouchers or receipts showing items separately.)
Volulcher Purpose Expended. Amount.
0.
1665 Telephone for month of August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7 57
1665 Telegrams'for month of August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 89
4687 Telegrams September 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 78
4687 Telephone September 30 . . . . . . . . . . _. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 67
29734 Personal expenses for the period ending June 1, 1915 . . . . . . . . . . . . . . . . 190 40
30990 Telephone tolls June 30, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 35
30990 Telegraph charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 95
35242 Long distance telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 57


RAILROAD COMMISSION. 631


Account of Oren Mayo.
(No vouchers or receipts showing items separately.)
VoIuIcher Purpose Expended. Amount.
0.
1334 Transfers and telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 8 40
1666 Transportation September 1 to September 18 . . . . . . . . . . . . . . . . . . . . . . 6 95
29029 Incidentals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 45
32644 Railroad fare and Jitney . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . 12 65
32644 Typewriter rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 50
35241 Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 25
Account of J. A. Morgan.
(No vouchers or receipts showing items separately.)
Voliilcher Purpose Expended. Amount.
0.
382 Salary and expenses . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 403 18
30510 Laundry . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 70
30510 Tailoring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‘ . . . . . . . . . . . . . . . 25
Account of C. A. Lewis.
(No vouchers or receipts showing items separately.)
Voucher Purpose Expended. Amount.
0. »
29547 Meals, transfers and local transportation . . . . . . . . .i . . . . . . . . . . . . . . . . . 8 21 20
Photo exhibits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 25
Vouchers Not Found.
VoIuIcher Purpose Expended. Amount.
0.
2922 L. A. Gueringer- October 1, 1915, salary . . . . . . . . . . . . . . . . . . . .- . . . . . . . 3 133 33
2923 H. E. Chapman, October 1, 1915, salary . . . . . . . . . . . . . . . . . . . . . . . . . .. 100 00
2924 C. H. Hopkins, October 1,1915, salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 33
2925 Alice Johnson, October 1, 1915, salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
2926 R. Emmerson, October 1, 1915, salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . 270 00
5504 Jno. R. Suman, October 20, 1915, salary . . . . . . . . . . . . . . . . . . . . . . . . . . 20 70
Account of Haskin & Sells, Auditors.
Date. Volulcher Purpose Expended. Amount. Total.
0.
1915 -
May 12 26948 Services . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . 3 519 45 8 519 45
Sept. 10 12454 Services of Gause 19 days at $25.00 . . . . . . . . . . . . . 8 487 50
Services of Colvin 18 days at $15.00 . . . . . . . . . . . . 270 00 .
757 50
33113 Services of Gause, Colvin and Erwin and their
expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 1,883 20 1,883 20
July 17 34314 Services of Gause, Colvin and Erwin and their
expenses for June . . . . . . . . . . . . . . . . . . . . . . . . . 1,793 07 1,793 07
Aug. 16 35410 Services of Gause for July . . . . . . . . . . . . . . . . . . . . . 8 650 00
Services of Colvin for July, 26 days . . . . . . . . . . . . . 390 00
1,040 00
Sept. 10 12454 Railroad fare and Pullman, E. C. Gause, Dallas
to Austin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 8 25 8 25


632
RAILROAD COMMISSION.
Account of Haskins & Sells, Auditors—Continued.


Date. Voucher Purpose Expended. Amount Total-
0.
Aug. 21 Railroad fare and Pullman, E. C. Gause, Austin
to t. Louis . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 30 10
Railroad fare and Pullman, C. C. Colvin, Dallas
to t.’ ouis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 65
C. C. Colvin, hotel Dallas, August 1 to August 19,
inclusive . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 50
Meals, Dallas, August 1 to August 20, inclusive 47 30
Meals en route to St. Louis . . . . . . . . . . . . . . . . . . 2 90
$ 150 45
Aug. 17 35410 Railroad fare and Pullman, E. C. Gause, Austin
to a as . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8 25
Dallas to Denison . . . . . . . . . . . . . . . . . . . . . . . . .. 5 20
C. C. Colvin, Austin to Dallas . . . . . . . . . . . . . . . . . 8 25
Dallas to Denison . . . . . . . . . . . . . . . . . . . . . . . . . . 5 20
26 90
Sept. 10 12454 Gause at Dallas, 1 to 19, meals . . . . . . . . . . . . . . . . . 3 48 70
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 50
En route to St. Louis, meals . . . . . . . . . . . . . . . . . 6 90
Hotel, August 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 50
, 106 60
Aug. 16 35410 Gause, hotel and meals, June 30 to July 7. . . . . . 3 32 50
Meals July 8 to 31 . . . . . . . . . . . . . . . . . . . . . . . . . . 55 40
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6O 00
Hotel and meals June 30 to July 7 . . . . . . . . . . . . 31 00
Meals July 8 to 31 . . . . . . . . . . . . . . . . . . . . . . . . . . 54 85
Hotel same period . . . . . . . . . . . . . . . . . . . . . . . . . . 60 00
‘ 293 75
Sept. 10 12454 Bus fares and transfer of baggage . . . . . . . . . . . . . 3 2 10
Express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
2 85
Aug. 17 35410 Postage and telegraph . . . . . . . . . . . . . . . . . . . . . . . .. 3 1 05 1 05
35 6,583 07
Account of Pickle and Bickler.
Volulcher Date Purpose Expended. Amount.
0.
1915
25722 April 27 Reporting proceedings in railway hearing . . . . . . . . . . . . . . . . . . 3 508 20
6072 01%.1618 Reporting testimony and transcript . . . . . . . . . . . . . . . . . . . . . . . 951 40
31482 Feb. 14 Reporting transcript . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290 70
36689 Copies 3106 pages including index, at .30 . . . . . . . . . . . . . . . . . . 931 80
3 2,682 10
1915, Account of Cyral Hopkins.
25739 April 30 Services 17 days at $85.00 per month . . . . . . . . . . . . . . . . . . . . . . 3 48 17
27970 May 29 Services 1 month . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
31914 June 30 Services 1 month . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
36594 Aug. 31 Services 1 month . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
2924 Oct. 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13 33
$ 361 50
1915 Account of L. A. Gueringer.
25740 April 30 Civil Engineer, 17 days at $200.00 per month . . . . . . . . . . . . . . . 3 113 35
27968 May 29 Civil Engineer, 1 month. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 00
31911 June 30 Civil Engineer, 1 month. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 00
36591 Aug. 31 Civil Engineer, 1 month. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 00
292 Oct. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133 33
$ 846 68
1915 Account of D. G. Gray.
26359 April 30 Clerical, 12 days at $75.00 per month . . . . . . . . . . . . . . . . . . . . . . 3 30 00


RAILROAD COMMISSION. 633

Account of Alfred R. Washington.
VoIpTcher Date. Purpose Expended. Amount.
0. .
1915
26413 May 6 Expert Accountant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 250 00
29731 June 4 Expert Accountant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80 00
307 Sept. 29 Expert Accountant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
Railroad fare and Pullman. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 90
$ 363 90
Account of J. O. Epperson.
1333 Stenographer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 5 00
Account of R. C. Glenn.
1915
26412 April 6 Stenographer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 32 35
29730 June 4 Stenographer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110 05
758 Aug. 31 Stenographer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 39 55
3907 Oct. 6 Stenographer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 25
9609 Oct. 31 Stenographer, work for Gray . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 10
14240 Nov. 30 Stenographer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 75
21054 Dec. 31 Stenographer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20 65
32856 July 9 Stenographer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 92
35247 July 31 Stenographer during July . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 49
3 324 11
Account of Carl Scott.
1915
84 Aug. 19 5% days at 36.45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 35 45
35237 Aug. 31 July 16 to August 15, 1 month . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 00
3 235 45
1915 V Account of N. A. Stedman.
21562 Mar. 25 Railroad and Pullman fare, Austin to Dallas and return . . . . . . 53 15 50
Hotel, 15 days . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 00
'3 75 50
1915 Account of R. A. Taylor.
22658 April 1 6 days at $100.00 per month . . . . . . . . . . . . . . . . . . . . . . . . . . . . . s 1 5
24937 May 1 1 month, April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
28714 June 1 1 month, May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 100 00
31917 June 301 month, June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 100 00
36595 Aug. 31 1 month, August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 100 00
3 419 35
1915 Account Collecting Data.
23307 April 6 Marion Darwin, compiling lists of directors . . . . . . . . . . . . . . . . . .7; 12 50
28710 May 31 Davis & Ramsey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 50
28711 May 31 J. C. Abney . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 00
30251 June 14 McLennan County Abstract Co . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 00
26887 May 10 A. E. Evans, preparing data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
27304 May 10 J. R. Pickens, preparing data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
27455 May 18 Ernest Watters, preparing data . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 50
27456 May 18 McFadden, preparing data. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
27598 May 24 J. R. Goff, preparing data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 40
27117 May 12 Pioneer Abstract (10., preparing data . . . . . . . . . . . . . . . . . . . . . . 5 00
27118 May 15 . oods, tax assessor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 00
32645 July 13 Brookes Baker, preparing map . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
32502 July 6 H. C. Bellew . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 00
3 111 90
1915 Bent on Room 427, Southern Paciﬁc Building.
24024 A ril 15 April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 35 00
26414 ay 6 May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 35 00
29732 June 4 June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 00
29733 June 4 June rent on furniture (G. A. Stowers) . . . . . . . . . . . . . . . . . . . . . 12 00
32501 July 6 July rent on furniture (G. A. Stowers) . . . . . . . . . . . . . . . . . . . . . 8 50
32500 July 8 Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 05
31985 May and June, towels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 70
33114 July 12 Rental telephone, Southern Pacific Building . . . . . . . . . . . . . . . . 3 00
$ 131 25


65
69
up:
RAILROAD COMMISSION.
Account of C. A. Lewis, Assistant Engineer.


‘VoluIcher Date. Purpose Expended. Amount.
0.
29030 J1915 2 17 d i '
une ays’ services at $90.00 per month . . . . . . .. . . . . . . . . . . . . . . . 49 35
29547 June 4 Railroad fares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 38 65
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 50
Meals, transfers and local transportation . . . . . . . . . . . . . . . . . . . 21 20
Photo exhibits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 25
Incidental, stationery and telegraphing . . . . . . . . . . . . . . . . . . . . 2 10
Salary, 4 days . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
. $ 140 05
Account of Rein & Sons Co.
1915 .
28712 May 20 Printing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 40 00
28713 May 20 Stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , 4 50
33115 July 12 Printing, May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 35
3‘ 61 85
1915 Account of D. B. Keiser, Assistant Accountant.
28724 Juiie 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. s 42 34
30749 June 21 3 days’ salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 50
' s 49 84
1915 Account of H. E. Chapman.
27969 May 29 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 67 74
31913 June 30 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
36593 Aug. 31 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
2923 Oct. 1 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
$ 367 74
1915 Account of Miss Alice Johnson, Stenographer. I
27971 May 29 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 32 25
31915 July 2 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
36596 Aug. 31 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00
6073 Oct. 31 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 75 00
2925 Oct. 1 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 75 00
$ 332 25
1915 Account of Homer Faubion.
27972 May 29 Salary . . . . . . . . . . . . . . . : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 20 00
30991 June 28 23 days at $2.00 per day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 00
$ 66 00
1915 Account of M. A. Waldschmidt.
27973 May 29 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 20 00
30992 ay 28 23 days at $2.00 per day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 00
' s 66 00
1915 _ Account of Von Boeckmann-Jones Co.
31230 J111§11e622 Printing . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 553 05
32666 Mar. 28 Printing and binding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180 26
$ 733 31
Account of E. L. Steck.
1915 .
31987 May 22 Printing and ﬁling cards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 15 55
32908 Mar. 15 Binding. . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 42
9 $ 19 97
1915, Account of C. S. Corrigan.
26888 May 12 15 days railroad engineer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 124 90
Account of Ellis Monroe. '
31986 Janitor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 50 00


RAILROAD COMMISSION.
635
Account of Jos. Longﬁeld.
Voliilcher Date. Purpose Expended. Amount.
0.
31984 \Vitness fees, 2 days . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00
Railroad fare, D’Hanis to Austin and return . . . . . . . . . . . . . . . . 8 20
' 10 20
1915 Account of Lewis Garms.
32534 uly 8 Railroad fare, Bangs to Austin and return . . . . . . . . . . . . . . . . . . . 11 10
32540 J uly_ 8 Witness fees, 3 days at $3.00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 70
15 80
1915 Account of N. R. Dorsey.
32541 July 8 Railroad fare, Henderson to Austin and return . . . . . . . . . . . . . . -I 15 30
Witness 1 day . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
16 30
Account of Jeff D. Montgomery.
33338 Railroad fare, Lelia Lake to Austin and return . . . . . . . . . . . . . . 28 20
Witness fee 3 days . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
' 31 20
Account of‘ M. F. Hammond.
35243 Serving subpoena . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _. 1 00
1915 Account of Theo. G. Eisenlohr.
35236 Aug. 14 248 pages testimony (3 copies) 75 cents . . . . . . . . . . . . . . . . . . . . . 186 00
1915 Account of John R. Suman.
5504 Oct.‘ 15 For preparing 1 set of Van Dyke negatives and 12 sets of '
white prints of 8 maps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S 20 70
Account of R. Emmerson.
Date. VOIuIcher Purpose Expended. Amount. Total.-
0.
1915 ‘
May 24 27899 Railroad fare, Milano to Austin . . . . . . . . . . . . . . . . 3 2 10
Railroad and Pullman fares, Austin to Houston. . 6 95
Railroad fare, Houston to Galveston . . . . . . . . . . . . 1 25
. Railroad fare, Galveston to Austin . . . . . . . . . . . . . . 8 00
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 5O
Meals, transfer and local transportation . . . . . . . . . 40 55
Office expenses, postage, telegrams and telephone. 3 66
Photographic exhibit . . . . . . . . . . . . . . . . . . . . . . . . . . 7 36
96 37
June 14 30043 Railroad and Pullman fares . . . . . . . . . . . . . . . . . . . . 3 16 80
- Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 60
Office expenses, stationery and telegrams . . . . . . . . 3 54
_ . 72 44
Aug. 31 443 Railroad and Pullman fares . . . . . . . . . . . . . . . . . . . . 3 13 40
ote . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 95
52 35
June 14 1069 Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 12 75
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 70
Office expenses, supplies and photographs. . . . . . . 41 00
73 45
July 10 32643 A Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. s 21 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 60
Office expenses, supplies and postage . . . . . . . . . . . . 12 36
69 96
July 31 35238 Hotel . . . . . . .: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 21 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 05
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20


50 25
636 RAILROAD COMMISSION.


. Account of R. Emerson—-Conti_nued.
Date. Volulcher Purpose Expended. Amount Total.
0. .
1915
Aug. 17 35456 Hotel August 1 to August 16 . . . . . . . . . . . . . . . . . . . 3 14 00
' Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 30
Office expenses and supplies . . . . . . . . . . . . . . . . . . . . 10 65
$ 47 95
June 2 29028 Salary, 20% days . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 205 00 205 00
June 30 31916 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 250 00 250 00
Aug. 31 36592 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 210 00 210 00
Sept. 30 2926 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 270 00 270 00
Sept. 30 3063 Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 17 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 00
41 00
3 1,438 77
Account of Oren Mayo.
Date. Vollilcher Purpose Expended. Amount. Total.
0.
1915
May 26609 Salary 12 days at $200.00 per month . . . . . . . . . . . . $ 80 00
Railroad and Pullman fare, Houston to Dallas. . . 9 90
Hotel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 90
Incidental, stationery and supplies . . . . . . . . . . . . . . 1 00
3 96 80
May 29 27967 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 200 00 200 00
June 4 29029 Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 7 25
ote . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 50
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 80
Incidental, stationery and supplies . . . . . . . . . . . . . . 2 45 .
72 00
Sept. 18 1666 Railroad fare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 6 95
ote . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 30
Meals . . . . . . . . . . . . I . . . . . . . . . . . . . . . . . . . . . . . . . . 16 20
Express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
36 80
June 30 31912 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 200 00 200 00
July 6 32644 Railroad and .iitney fare . . . . . . . . . . . . . . . . . . . . . . . 3 12 65
Hotel, June 1 to June 30 . . . . . . . . . . . . . . . . . . . . . . 57 05
Meals, June 1 to June 30 . . . . . . . . . . . . . . . . . . . . . . 21 65
Express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61')
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5'1
Rent of typewriter . . . . . . . . . . . . . . . . . . . . . . . . . . . . l 5’)
. —- 94 00
Aug. 3 35241 Railroad and Pullman fare . . . . . . . . . . . . . . . . . . . . . 3 38 85
ote . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 00
Meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 10
Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 25
Telegram . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
93 50
Aug. 31 36590 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 200 00 200 00
Sept. 14 1334 Railroad fare. August 1 to August 31 . . . . . . . . . . . 3 50 70
Hotel and meals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 30
Transfers and telegrams . . . . . . . . . . . . . . . . . . . . . . . 8 40
120 40
3 1 , 113 50

.iAILROAD COMMISSIOX. 63?’

Account of W. H. Gray.
Date of Date of Voucher
Warrant. Voucher. 1 0. Purpose Expended. Amount. Total.
1915 1915
Mar. 26 Mar. 23 21561 Retainer fee . . . . . . . . . . . . . . . . . . . . . . . .. 3 1,000 00
June 28 . . . . . . . . 31154 Additional compensation . . . . . . . . . . . . . . 1,000 00
Sept. 29 Sept. 23 1868 Additional compensation . . . . . . . . . . . . . . 1,000 00
$ 3,000 00
Mar. 26 Mar. 23 21561 Railroad and Pullman fares, Houston to
Dallas . . . . . . . . . . . . . . . . . . . . . . . . . . .. S 9 90
Dallas to Houston . . . . . . . . . . . . . . . . . . . . 9 90
Hotel 15 days . . . . . . . . . . . . . . . . . . . . . . . . 60 00 '
79 80
June 24 . . . . . . . . 30990 Railroad and Pullman fares, Houston to.
Austin, June 7 . . . . . . . . . . . . . . . . . . . . . 3 6 95
Austin to Houston, June 11 . . . . . . . . . . . . 6 95
Houston to Austin, June 14 . . . . . . . . . . . . 6 95
Austin to Houston, June 18 . . . . . . . . . . . . 6 95
Houston to Austin, June 20 . . . . . . . . . . . . 6 95
Austin to Houston, June 25. . . . . . . . . . .. 6 95
Houston to Austin, June 27 . . . . . . . . . . . . 6 95
Austin to Houston, June 29 . . . . . . . . . . . . 6 95
55 60
Sept. 20 . . . . . . . . 1665 Railroad and Pullman fares, Houston to
Austin, August 15 . . . . . . . . . . . . . . . . . . .3 6 95
Austin to Houston, August 18. . . . . . . . . . 6 95
Houston to Austin, August 29 . . . . . . . . . . 6 95
Austin to Houston, September 3.. . .. . . . 6 95
Houston to Austin, September 5.. . . . . . . 6 95
Austin to Houston, September 10. . . . . . . 6 95
Houston to Austin, September 12. . . . . . . 6 95
Hotel 2 days, August 15 . . . . . . . . . . . . . . . 10 00
Hotel 5 days, August 29 . . . . . . . . . . . . . . . 25 00
Hotel 5 days, September 5 . . . . . . . . . . . . . 25 00
Hotel 2 days, September 14 . . . . . . . . . . . . 10 00
Telephone for August . . . . . . . . . . . . . . . . . 7 57
Telegrams for August . . . . . . . . . . . . . . . . . 4 8:)
131 11
Oct. 13 . . . . . . .. 4687 Railroad and Pullman fares, Austin to
Houston, September 15 . . . . . . . . . . . . . $5 6 95
Houston to Austin, September 17 . . . . . . . 6 95
Austin to Houston, September 22. . . . . . . 6 95
Houston to Austin. September 25. . . . . . . 6 95
Austin to Houston, September 29. . . . . . . 6 95 '
Hotel 1 day, September 15 . . . . . . . . . . . . 5 00
Hotel 5 days, September 17-22 . . . . . . . . . 25 0'’)
Hotel 4 days, September 25-28 . . . . . . . . . 2') 0’)
Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 67
Telegrams . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 78
Services H. E. Chapman, stenographer. . 10 00
105 20
Oct. 4 . . . . . . . . 10693 Railroad and Pullman fares, Houston to
Austin, October 4 . . . . . . . . . . . . . . . . . . 8 6 95
Austin to Houston, October 5 . . . . . . . . . . 6 95
Houston to Austin, October 22 . . . . . . . . . 6 95
Austin to Houston, October 25 . . . . . . . . . 6 95
Houston to Austin, October 31 . . . . . . . . . 6 95
Austin to Houston, November 2. . . . . . . . 6 95
Hotel, October 4 . . . . . . . . . . . . . . . . . . . 1 00
Hotel 7 days, October 22-29 . . . . . . . . . . . 35 00
Hotel 2 days, October 31 to November 2. 10 00
Binding reports . . . . . . . . . . . . . . . . . . . . . . 1 25
88 95
Aug. 14 July 6 35242 Houston to Austin, July 6 . . . . . . . . . . . . . $ 6 95
Austin to Houston July, 9 . . . . . . . . . . . . . 6 95
Houston to Austin, July 17., . . . . . . . . . . . 6 95
Austin to Houston, July 18 . . . . . . . . . . . . 6 95
Hotel 3 days, July 6-9 . . . . . . . . . . . . . . . . 15 00
Hotel 1 day, July 18 . . . . . . . . . . . . . . . . . . 5 00
Telephone, July 31 . . . . . . . . . . . . . . . . . . . 8 57
Telegrams, July 31 . . . . . . . . . . . . . . . . . . . 4 39
60 76
June 4 . . . . . . . . 29734 For personal expenses for the period
, ending June 1, 1915, in connection
with the application of the Texas
carriers for advance in rates, Hear- ‘
ing No. 1573 . . . . . . . . . . . . . . . . . . . . . .. 190 40 190 40


638 RAILROAD COMMISSION.


Lewis Gaines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Account of W. H. Gray—Continued.
Date of Date of Voucher -"
Warrant. Voucher. No. Purpose Expended. Amount. Total.
1915
June 11 . . . . . . . . 30990 Hotel 3 days . . . . . . . . . . . . . . . . . . . . . . . . . 8 15 00
Hotel 4 days, June 15-18 . . . . . . . . . . . . . . 20 00
Hotel 5 days. June 21-25 . . . . . . . . . . . . . . 25 00
Hotel 2 days, June 29-29. . . . . . . . . . . . . . 10 00
Telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 35
Telegrams, June 30 . . . . . . . . . . . . . . . . . . . 7 95
Binding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Notary fees . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
93 30
Aug. 26 Sept. 20 1665 Binding . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . $ 1 75 1 75
‘ $ 3,806 87
Account of J. A. Morgan.
Date. Volulcher Purpose Expended. Amount. Total.
0.
1915 '
June 21 30510 Salary, May 21 to June 21 . . . . . . . . . . . . . . . . . . . . . 8 420 00
Hotel 5 days at $3.50 per day . . . . . . . . . . . . . . . . . . 17 50
Hotel 26 days at $4.00 per day . . . . . . . . . . . . . . . . . 104 00
Laundry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 70
Tailorin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 25
Local telephones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
_ 548 60
Aug. 14 35240 Salary, July 16 to July 31, 16 days . . . . . . . . . . . . . 8 216 80
Salary, August 1 to August 15, 15 days . . . . . . . . . 203 25
Board, July 16 to July 31, 16 days . . . . . . . . . . . . . . 27 50
Board, August 1, to August 15, 15 days . . . . . . . . . 27 50
475 05
Aug. 21 282 Salary and expenses . . . . . . . . . . . . . . . . . . . . . . . . .. 8 403 18 403 18
Oct. 6 13131 Hotel, October 24 to October 27, 3 days . . . . . . . . . 8 12 00
Hotel, October 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Hotel, October 31 to November 2, 3 days. . . . . . . . 12 00
Railroad and Pullman fares, October 24 to October
27, Houston to Austin and return . . . . . . . . . . . . 13 90
Railroad and Pullman fares October 28, Houston
to Austin and return . . . . . . . . . . . . . . . . . . . . . . . . 13 90
Railroad and Pullman fares October 31 to Novem-
ber 2, Houston to Austin and return . . . . . . . . . . 13 90
7O 70
8 1,497 53
Recapitulation.
Accounts of—
Sam H. Cowan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 1,516 44
Haskins & Sells. Auditors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,583 07
Pickle and Bickler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,682 10
Cyral Hopkins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 361 50
L. A. Gueringer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 846 68
D.G.Gray...._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . .. 3 0
Alfred R. Washington . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 363 90
J. O. Epperson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
R. C. Glenn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 324 11
Carl Scott . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 235 45
N. A. Stedman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 50
R. A. Taylor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 419 35
Various parties for collecting and preparing data . . . . . . . . . . . . . ‘ . . . . . . . . . . 111 90
Southern Paciﬁc Building. Houston. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131 25
C. A. Lewis, Assistant Engineer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140 05
Rein & Sons Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 85
D. B. Keiser, Assistant Accountant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 84
H. E. Chapman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 367 74
Miss Alice Johnson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 332 25
Homer Faubion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 00
M. A. Waldschmidt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 00
Von Boeckmann-Jones Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 733 31
E. L. Steck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . .. 19 97
C. S. Corrigan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . ...... 124 90
Ellis Monroe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
Jos. Longﬁeld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 20
15 80
RAILROAD COMMISSION. 639'


N. R. Dorsey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 30
Jeff D. Montgomery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 20
M. F. Hammond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00
Theo. G. Eisenlohr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186 00
John R. Suman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 70'
R. Emmerson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,438 77‘
Oren Mayo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 , 113 50
W. H. Gray . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,806 87'
J. A. Morgan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,497 53
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 23,836 03
Balance August 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1, 163 97
3 25,000 00'
Account of‘ W. B. Wortham, June 20, 1917, to October 31, 1917.
Salary and Expenses of‘ Pipe Line Division.
Date of Date of ‘Voucher
Warrant. Voucher. No. Purpose Expended. Amount. Total.
1917 1917 _ _ _
Sept. 6 Aug. 22 483 2 tickets at $4.95 each, Austin to Hous- \
ton, Wortham and Scribner . . . . . . . . . . 3 9 90
Houston to Goose vCreek and return,
Wortham and Scribner . . . . . . . . . . . . . . 5 00
2 tickets at 84.95 each, Houston to
Austin, for Wortham and Scribner. . . . 9 90
6 days’ room rent, Wortham and Scribner 18 00
6 days’ meals, Wortham and Scribner. . 24 00
Services of C. P. Scribner as engineer
and draftsman, 8 days at 85.00 per day 40 00
106 80
Oct. 25 Oct. 1 10295 Southwestern Tel and Tel. Co . . . . . . . . .. 8 4 00 4 00
Oct. 26 Oct. 16 10592 Railroad fare, Austin to Houston and
return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 90
Houston to Rosenberg and return . . . . . . 2 20
Expenses Rosenberg to Diamond Mound,
overland trip and return . . . . . . . . . . . . . 3 00
Hotel and meals 5 days . . . . . . . . . . . . . . . 17 50
32 60
July 2 June 22 41892 3 gallon water cooler . . . . . . . . . . . . . . . . .8 4O 2 40
July '16 July 1 43453 Office equipment . . . . . . . . . . . . . . . . . . . .. 124 40 124 40
July 19 uly 9 43874 500 copies pipe line laws . . . . . . . . . . . . . .. 10 03 10 03
Aug. 27 Aug. 1 48446 Southwestern Tel. and Tel. Co . . . . . . . .. 4 00
Southwestern Tel. and Tel. Co., exten-
sion arm . . . . . . . . . .._ . . . . . . . . . . . . . .. 4 50
8 50
June 30 . . . . . . .. 41017 Salary 11 days, June 20 to June 30. . . .. 8 110 00 110 00.
July 16 . . . . . . . . 43454 Southwestern Tel. and Tel. Co., services
June 22 to June 30 . . . . . . . . . . . . . . . .. 1 20
July 1, telephone . . . . . . . . . . . . . . . . . . . . . 4 00
. 5 20
July 31 . . . . . . .. 444 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 300 00 300 00.
Aug. 31 . . . . . . .. 47732 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 300 00 300 00
Sept. 27 Sept. 1 3064 Southwestern Tel. and Tel. CO . . . . . . . . . 4 00 4 00
Sept. 30 . . . . . . .. 48446‘ S ary . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 300 00 300 00
Oct. 31 . . . . . . .. 9567 Salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 300 00 300 00
3 1,607 93


STATEMENT OF AUDITOR.
The Thirty-ﬁfth Legislature made an appropriation of $5,000 to»
the Railroad Commission for what is known as the “Pipe Line Division.”
An examination of these accounts, which are hereto attached, Shows that.
$1,607.93, according_ to the items in the vouchers ﬁled, has been ex—
pended. It appears that in one of the vouchers ﬁled the items, If
added correctly, would amount to 80 cents more than the total added
by parties ﬁling the account. Warrant was also issued for 80 cents less,
which would show the real charge on the Comptroller’s books to be
$1,607.13, which leaves a l'ialance, as shown by the Comptroller’s books,
of $3392.87. -
640 PUBLIO LANDS AND GENERAL LAND OFFICE.
PUBLIC LANDS AND GENERAL LAND OFFICE.
REPORT or SUDOOMMIITRE No. 7.
Hon. Ed ll'estbroolr, Chairman, Senate Central Investigating Committee,
and Hon. W. M. Fly, Chairman, Central Executive Committee of the
House.
We have made careful survey of the system employed in handling
the affairs of the General Land Office of the State; we have investi-
gated as to the efficiency and dispatch attained in the work of this
Office, and also as to the harmony of the working plans of the several
subdivisions as related to the work of the department as a whole.
We have investigated as to whether or not there is a duplication of
work or needless repetition or waste of time Or effort.
We have employed an expert accountant and had a close audit made
of the accounts of the receiving clerk in the‘ department beginning
September 1, 1915, and closing with November 14, 1917.
As a test of the accuracy of the work done in the school land division
and to detect discrepancies, if any, we have taken a total of all the
credits for interest and principal payments which are entered on the
school land ledgers from August 29, 1916, up to and including August
30, 1917, and have compared such totals with the receipts for the
Same period for school land fund deposits in the State Treasury.
We have investigated all rumors and complaints against the General
Land Office or the management of its affairs that have come to our
attention, and in this connection we have taken the sworn testimony
of numerous witnesses. ‘ _
We have investigated all tangible complaints as to dissatisfaction in
the disposition of excess acreage in surveys, and as to the disposition
of vacant lands by the General Land ()ﬂice when same are discovered.
As to these matters of vacant or excess lands, we ﬁnd nothing that
would cause us to criticise the Land Commissioner or any of his assist-
ants, for the reason as it appears to us that these questions arise largely
from a failure on the part of those who complain to see the distinction
between the terms “excess acreage” and “vacant lane.”
We have examined into the income of the State from her mineral
interests, and ﬁnd the income from these sources practically negligible
_ except for the last few months in the matter of royalties from oil pro-
duced on submerged lands at Goose Creek, which in the month of
August, 1917, amounted to more than $13,000, and in later months
to smaller amounts, and these royalties are being placed to the credit
of the Game, Fish and Oyster Commission in the State Treasury, and
will continue to be so paid until December 15, 1917, at which time the
wise provision of the amendment of the Third Called Session of the
Thirty-ﬁfth Legislature, directing that these royalties be paid to the
credit of the general fund, becomes effective.
Two members of our Committee visited the Goose Creek oil ﬁeld,
and made as close an investigation as seemed possible under the con-
PUBLIO LANDS AND GENERAL LAND ORFIOE. 641
ditions of the strike that was on at the ﬁeld and the military authority
that was exercised on the ﬁeld.
The report of the audit made on the books of the receiving clerk
in the Land Office is satisfactory, and shows that the fees of the Land
Ofﬁce have been carefully accounted for. This report shows that the
funds in the hands of the receiving clerk have an average balance per
month of from $4,000 to $6,000. This account for years past has been
kept in the American National Bank at Austin, in the name of the
receiving clerk, and monthly deposits have been made in the State
Treasury of such amounts are due to be thus deposited. The daily
balances of the receiving clerk’s account in the bank will average about
$5,000, and should be worth some $200 per annum, and we recommend
the enactment of a statute requiring this account to be placed in the
bank that will pay the highest rate of interest on same, based on the
average daily balances. .
We also make the following recommendations as to changes in the
handling of the affairs of the Land Ofﬁce and of the statutes relative
thereto:
RECOMMENDATIONS.
1. Should be .s'eZf-sustwining. Article 14, Section 1, of the State
Constitution makes it the duty of the Legislature to make the Land
Office self-sustaining, and in response to this Obligation we think the
fees required to be charged by the Land Office should be commensurate
with the work necessary to be done to earn such fee, and we are of
the opinion that fees for the issuance of various certiﬁcates, for
examination of records, for lease contracts, and for maps, plats, etc.,
should be materially increased. We think, also, that fees for the issu-
ance of patents should be rearranged, and the amount of the patent
fee ﬁxed to correspond more closely and in better proportion to the
number of acres of land covered by the patent.
2. Sale of school lands. We recommend that the law govern-
ing the sale of School lands in those counties in which Settlement is
now required should be changed in one respect, and that is, the amount
of ﬁrst payment should be reduced. from one-tenth of the purchase
price to one-fortieth of the purchase price. The reason for this recom-
mendation. is that all of the school land is now sold, or virtually all
of it, except the very roughest and most broken and less valuable por-
tions. These lands are not selling under the present requirement of
One-tenth cash, because it takes too much money to purchase enough
of these poor grazing lands for a man to undertake to establish him-
self on such lands. Other plain reasons exist for this change which
we will not take space to discuss here.
3. Deli-tery and recording of patents. Owing to inconvenience
and needless expenses that are now often incurred by reason of the
requirements of the law as to the delivery of patents, we recommend
changes in the law in this regard, and to this effect, yiz: When ﬁeld
notes are ﬁled that are satisfactory to the Land Ofﬁce and all pre-
642 PUBLIc LANDS AND GENERAL LAND OFFICE.
‘requisites necessary to the issuance of a patent have been met, the
patent should issue as now in the name of the record owner as shown
by the Land Ofﬁce ﬁles on that particular survey, and to his heirs or
assigns, and the patent at once mailed by the Land Ofﬁce to the county
clerk of the county where the land is situated, for record, the Land
Ofﬁce having collected the recording fee of seventy-ﬁve cents along
with the patent fee, and remitting such recording fee to the county
clerk when the patent is sent and also advising the party who applied
for the patent of its being mailed to such clerk. This plan would
obviate the trouble that is now experienced of patents lying in the
Land Oﬁice for months before the “red tape” now required can be
fully complied with precedent to the mailing out of the patent, and
for other reasons would simplify the routine of the patent reaching the
records of the county where the land is situated, and if such system
had been followed in the past many patents that have been misplaced
or lost before reaching the county records would have been recorded,
and trouble and expense to the owner or owners of the land avoided.
4.. Filing of transfers. We further recommend that the law
should be changed. as to the ﬁling of. school land transfers in the Land
Office. There is no excuse for the present requirement that such
transfers shall be made in tracts of forty acres or multiples thereof,
and we recommend an amendment of the law to authorize transfers of
any number of acres in excess of forty out of an original tract when
such transfer deed is accompanied by ofﬁcial ﬁeld notes, which field
notes are to be approved by the Land. Office, as is now required in
patenting an irregular number of acres.
5. Spanish and M err/{can titles. We ﬁnd that there are about
sixty-nine volumes of the records of old Spanish and Mexican titles
to lands in this State among the archives of the Land Ofﬁee. Many
of these old records are very valuable, and the frequent calls for refer-
ence to these old records and for translation and certiﬁcates from same
require the presence in the Land Office of a Spanish translator, but
not all the translator’s time is taken in the work and the translator
does other work. A considerable number of these old records are be-
coming worn and show that they are slowly fading. We recommend
that the translator devote full. time to this work. and when not busy
ﬁlling orders for translations. etc., that there be translated into English
these old and decaying Spanish records, recording same in well bound
records procured for that purpose and properly certifying and identify-
ing‘ same true and correct translations, etc.
6. The survey of the Capitol Syndicate lands. From our in-
vestigations we learn that the work of resurveying the (lapitol Syndi-
cate lands which has been on hand for the last two or three years has
been completed, and the surveyor’s report delivered to the State board
in charge of the work. This report has not been ﬁled in the Land
Officeas a public document, and will not be so ﬁled until the Attorney
General’s Department completes examination of same.
PUBLIO LANDS AND GENERAL LAND OFFICE. 643
7. Unsold University lands. We learn that the two million
acres of unsold University lands that were taken out of the hands of
the Land Commissioner by the Act of 1895 and placed in the hands
of the Board of Regents, are yielding an average income of about eight
and One-half cents per acre. In our opinion the leasing of these lands -
has been well handled; but we think as the leases expire the lands
should be placed on the market and sold. We recommend the passage
of a law placing these lands back in the custody of the General Land
Office, and authorizing the sale of same by the Land Commissioner under
the same rules and terms of sale apply to the sale of school lands,
except that the interest rate be put at 5 per cent and Occupancy be
not required. _
We feel that it is contrary to good public policy to hold these lands
off the market and thus prevent the settlement and development of
the counties where these lands are Situated. From our knowledge of
this land and the prices at which it will Sell, we believe it will sell
at an average of at least $5 per acre, and thus the income from the
interest on the Sales will be as much as three times the amount now
received from leases. Besides this, the sale of these lands will add
several millions of dollars to the taxable values of the State, and will
provide homes to hundreds of homeless families.
8. New Land Oﬁice Building. We have carefully Observed the
construction of the new Land Office building, and believe that when
same is completed the State will own an excellent, absolutely ﬁreproof
building, fully adequate to meet the additional needs of the State for
more office room for many years to come.
We recommend that Slight changes in a few methods of detail work-
in the Land Office, pointed out by the auditor, as to the receiving and
registering of letters containing remittances and of payments made in
person to the receiver, be observed as a method of closer check on
these funds.
The result of the audits we have had of the two ﬁscal divisions of
the Land Office are satisfactory, and withal we must say in our opinion
the affairs of the office are conducted in an efﬁcient and businesslike
way; and the Land Commissioner assures us that improvements will
be made in handling the affairs of the office, and that some reduction
can be made in the working force when the new building to house this
department has been completed and ready for Occupancy.
EXCESS SURVEYS.
The Commissioner of the General Land Office and Others have drawn
the attention of this Committee to a condition existing relative to
excess in land surveys and the individual patented surveys alternating
therewith, which should receive most serious consideration by the
Legislature.
This involves what is sometimes called “covered up lanc.”
From 1854- tO 1882 our State sought to develop its resources by
encouraging the building of railroads within its borders through land
644 PUBLIo LANDS AND GENERAL LAND OFFICE.
grants. For every mile of road constructed sixteen land certiﬁcates
for 64.0 acres each were issued. The holder of a certiﬁcate was author-
ized to locate the certiﬁcate upon any untaken land, and for every
section thus located a like amount had to' be located adjacent thereto
for the State. These alternate surveys located for the State were
given to' the school fund.
In making these locations ﬁeld notes were returned to the Land
Oﬁice. Generally these ﬁeld notes called to be 1900 varas square and
showed to contain only 640 acres. Resurveys made on the ground show
the sections to be from a few acres to many acres in excess of the 6&0
acres patented to the individual owner. The school survey will con-
tain excess also. This excess in school surveys must be paid for, under
the law, before a patent will be issued.
But the problem is how to handle the excess acreage in a private
patented section. At present this excess in private sections escap-
ing taxation. and no compensation has ever been paid the State or its
school fund for this excess in railroad sections. There seems to be
no law adequate to meet the condition. ‘
The condition now under consideration is specially accentuated in
almost all of the Panhandle counties where the country was open, and
where nothing but earth was used with which to make marks for corners,
and which were soon demolished by the elements. That left the ﬁeld
notes to call only for course and distance and included only 640 acres.
Subsequently surveyors went into the country for the purpose of locating
the land, and in practically every instance found some evidence of the
original marks for the outside boundaries of the entire block which
would contain from a few sections to several hundred sections. A'Fter
thus locating the outside boundaries, the interior of the block would
be divided equally among the entire number of sections intended to be
placed therein, and this procedure gave to each section an excess
acreage. Later, when the State began to sell to actual settlers, the
purchaser would settle according to the latest survey, which was often
done by an unauthorized surveyor. Homes were established, schools
organized and roads laid out according to the unauthorized survey lines.
It now appears in the Land Ofﬁce that a proper and legal survey will
have the effect of either placing a large acreage of excess land in the
privately patented surveys, which will thereby escape taxation as well as
deprive the State of its just portion, or of disputing the homes, schools
and roads with which the country is improved. This condition affects a
tremendously large part. of the citizenship, retards development and
causes confusion.
To meet this coiidition your Committee recommends that appropriate
legislation be had. Such legislation should authorize the Land Com-
missioner to accept agreements between owners affected ; provide for the
sale of excess acreage in private surveys to the owner upon a fair
basis; authorize the change of ﬁeld notes within or without the orig-
inal boundaries of the original survey in 'a proper manner, so as not
to interfere with vested rights, and in proper cases to eliminate excess
PUBLIC LANDs AND GENERAL LAND OFFICE. 645
from privately patented surveys when the owner refuses either to pay
for the excess acreage or to make proper adjustment of boundaries.
LAND SURVEYORS.
From investigations in the Land Cﬁiee your Committee is profoundly
impressed with the necessity of more etﬁciency among land surveyors,
and for the purpose of securing that efficiency, we would recommend
the enactment of a. measure. cumulative of the present law, governing
county surveyors, which would authorize the licensing of bonded State
surveyors after written examinations. Those so licensed should be
given Statewide jurisdiction. The board of examiners should be com-
posed of the Commissioner of the General Land Ctiice. the heads of the
engineering department of the State University, and the Agricultural
and Mechanical College.
RECAPITULATIOX OF CHANGES RECOMMENDED.
1. Revising the Land Oﬁice fee bill so as to increase fees for certiﬁ-
eates, examining records, for lease contracts, and maps, plats, etc.
2. Change of amount of ﬁrst payment on purchase of lands in non-
settlement counties from one-tenth to one-tortietl'i of total purchase price.
3. Change in requirements that now exist as to delivery of patents.
4:. Change in law so as to permit the transfer of school land in
any number of acres exceeding forty.
5. That Spanish translator transcribe and put in English the old
and worn Spanish land title records.
6. That as current leases expire, the University lands be placed
back in the hands of the Land Commissioner for sale.
'7. We recommend that the land laws be so amended by proper
legislation as to authorize the Land Commissioner to dispose of all
excess acreage in private surveys to the owner upon a fair basis;
authorize the change of ﬁeld notes within or without the original
boundaries of the original survey in the proper manner so as not to
interfere with vested rights, and _in proper cases to eliminate excess
from privately patented surveys when the owner refuses either to pay
for the excess acreage or to make proper adjustment of boundaries.
8. We recommend the passing of a law authorizing surveyors to be
examined by proper authority, and those-passing the required exam-
ination to be given a license authorizing them to do surveying in any
part of the State; this law to be cumulative of the law now authorizing
county surveyors.
( Signed) C. R. BUcruNAN,
Chairman. Senate Subcommittee No. '7.
E. R. BRYAN,
Chairman.
EUGENE DE Boeoav,
House Subcommittee No. 7.
646' PUBLIc LANDs AND GENERAL‘ LAND Orrrcn.
AUDITOR’S REPORT.
Austin, Texas, November 19, 191')’.
Hon. 0. R. Buchanan, Chairman, Senate Subcommittee N0. '7, and
H on. E. R. Bryan, Chairman, H case Subcommittee N 0. 7:
Acting under your instructions I have made an audit of the records
of the receiving clerk in the Land Office, into whose‘ hands all money
received for fees of this office is supposed to be paid, this audit covering
a period from September 1, 1915, to November 14, 1917, and being in
detail as far as circumstances. would permit.
I find that most of the money received by him comes through the
mail, and after the amount of enclosure being stamped on the letter,
is recorded in a book kept for that purpose, and then turned over to
him, which would constitute a very good check on his account were it
not for the fact that many letters containing remittances come addressed
to the receiver personally and are never recorded in this book, and
some payments are made to him by individuals in person, and hence
do not go through any other record except his.
As a remedy for this I would suggest that the receiver be required to
turn over the letters addressed. to him personally, to go through the
same routine as those addressed to the office, and that he use a form
for all payments made in person to him, letting this form come through
the same routine, which would carry very little extra work in the letter
receiving and recording department, and which would, with the record
of fees remitted, together with payments of interest and principal, con-
stitute a complete check on all money coming to this ofﬁce as fees.
I would suggest that a column be provided on the record of letters
received, headed "‘Receiver,” and that the amount turned over to him
be entered in this column instead of being entered in explanation column,
togther with various other data. There is ample room in the present
record kept for such a column, and by its use you could, with very
little work. determine how much he is chargeable with.
In connection with the money received for this department. which
is included with a remittance of interest or principal, as referred to
above, will say that this money is deposited with the Treasurer by the
other office and a memorandum of same given the receiver, who enters
the fees in his records and charges the Treasurer with the amount,
and at the end of. each month is given a receipt for the aggregate
amount by the State Treasurer. .
With the slight changes suggested above there would be a complete
check’ on all money received for fees in this office, whereas there is now
no way of being absolutely certain as to the amount of money received.
RECORD OF FEES.
I ﬁnd that some departments in this ofﬁce keep a record of the fees
earned while others do not, and as an example refer you to the last
biennial report of this office, wherein the aggregate amount of fees
shown as earned, is in round numbers $24,000, while the amount of.
fees remitted to the Treasurer is in round numbers $34,000 for the
same period, or an excess of $10,000.
PUBLIo LANDs AND GENERAL LAND OFFICE. 611-’?
Without an investigation of each department, I am not prepared to
state just the amount of work required to keep a record of the fees
earned, but, inasmuch as some of the departments keep such a record,
it would appear that'all could be required to do likewise, and I believe
that the additional work would be negligible. '
The receiver should be then required to see that his remittances to
the Treasurer for a given period check with the totals of fees earned
by the several departments, less the amounts uncollected.
In regard to these uncollected amounts, will say that I ﬁnd that
occasionally maps, etc., are sent out without collecting in advance for
same, and, while usually they are sent to the nearest bank with sight
draft attached, they are occasionally sent on open account and in some
instances are never collected for, in which case the State loses and
not the clerk. ‘
With each department keeping a record of fees earned, a complete
check would be had on these uncollected items, as the ‘total amount of
those accounts plus the total remitted the Treasurer, must equal the
total earned for any given period. _
I am advised by the Land, Commissioner that the State Treasurer
will and can accept, under the law, only the money earned as fees,
thus the money sent to this oiiice in payment of patent fees must be
kept by the receiver until the land has been patented and then the
amounts earned remitted to the Treasurer. The unavoidable delay in
issuing patents, due‘ to litigation, etc., causes the receiver to have on
hand at all times a sum ranging from four thousand dollars up, which
can not be remitted to the Treasurer for the above named reason.
The receiver makes his remittances to the Treasurer monthly, and
they average over two thousand dollars; hence, his balance on hand is
usually in excess of six thousand dollars, which money he handles in
whatever way he sees ﬁt. As a matter of fact, he keeps an account
with the American National Bank of Austin, which does not draw
interest and which is in the nature of a personal checking account, and
while he‘ has a record of the account in his books this is not mandatory,
and the correctness of his account with said bank is purely a personal
matter. He advises me that a complete check between his account and
the bank has not been had for a number of years. In other words, as
long as the money in his drawer and the balance in the bank aggregate
the total amount he is charged with, there can be no question as to
his having accounted for it.
It would appear that a bill providing for his keeping this money in
a bank and. advertising for bids on same for interest on daily balances
is the only way in which the State could get any beneﬁt out of it other
than authorizing him to turn the same over to the Treasurer and to
keep the same records he now does_.. and make payments of money to
be returned to remitter out of the current collections. This is a ﬁnan-
cial possibility, as the returns will not average 10 per cent of the
collections. ' ’
I am submitting to you herewith exhibits covering the ﬁnancial
transactions .of this department from September 1, 1915, to November
648 PUBLIC LANDs AND GENERAL LAND OFFICE.
14:, 1917, each of which exhibits is self-explanatory, but for. your in-
formation will call your attention to the following:
EXHIBITS.
Exhibit A is a balance sheet or recapitulation of receipts and dis-
bursements in this department for the above mentioned period showing
a net discrepancy between his books and the correct ﬁgures of $6.50,
detailed statement of which you will ﬁnd on Exhibit K.
Exhibits B, ,C and D show amounts received in fees by months and
are in support of Exhibit A.
Exhibits E, F and G show amounts of miscellaneous feesand patent
fees returned by months, and are also in support of Exhibit A.
Exhibits H, I and J are itemized statements of the amounts remitted
to the Treasurer, and have been checked with Treasurer’s deposit war-
rants. These statements are also in support of Exhibit A.
Exhibit K is an itemized statement of discrepancies in cash account
by which receiver may correct his records.
Exhibit L shows a discrepancy between the individual account in the
ledger and the amount the Treasurer has on hand to pay same. This
difference is $102.24, and is a very small amount considering the fact
that no reconciliation of this account has been had for approximately
ten years. ' _
Exhibits M and N are itemized statements of patent fees returned.
Exhibit 0 shows a difference between the actual cash receiver has
on hand and the amount he should have on hand of $845.42. This
difference is no doubt accounted for by the outstanding checks, some
of which date back about nine years.
I wish to call your attention to items listed on this exhibit under
head of “h’liscellaneous,” as follows:
Cash tickets. $56.87. This consists of receipts and tickets held by
Air. Beaver, representing money advanced to himself and others.
The next item, $7~t.37, represents that amount used from this escrow
fund for the purchase of stamps and for which no warrant has yet been
had to cover. _
The third item, “Bills Paid $17.40,” represents a number of petty
expenditures for the office, which the receiver purchases out of this
fund. and for which he in time makes bill and receives warrant to cover.
The fourth item, “Treasurer’s Account $250.05,” represents remit-
tances for fees that come together in payment of principal and interest
and were deposited by that department with the State Treasurer to the
credit of receiver, but for which he has not yet gotten a receipt.
Exhibit P is a detailed statement of accounts appearing on ledger
showing amount due each individual for patent fees, the patents not
yet issued.
In conclusion, I wish to say that I ﬁnd Mr. Beaver’s accounts very
well kept considering the system of accounting that'he uses, but would
advise that he do away with the present cash book that he uses and
provide himself with a columnar cash book and journal to take the
PUBLIC LANDs AND GENERAL LAND OFFICE. 649
place of the present journal and cash book. This would lessen his work
and facilitate the checking of his accounts at any time it may be deemed
necessary. Should you desire I will be very glad to furnish the Com-
mittee with a form which can be used by the receiver as above men—
tioned.
I wish to thank the various members of the Committee for having
employed me to do this work, and trust that should any further occa-
sion arise for the need of my services you will let me hear from you.
Yours very truly,
(Signed) GEORGE KIDD,
C. P. A.
EXHIBIT A.
Balance Sheet, Department of Receiving Clerk, George W. Beaver.


a Amount.
Receipts.
Balance on hand September 1, 1915. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4. 129 20
Receipt of fees to September 1, 1916 (_see Exhibit B) . . . . . . . . . . . . . . . . . . . . . . . . . 22,970 76
Receipt of fees to September 1, 1917 (see Exhibit C) . . . . . . . . . . . . . . . . . . . . . . . . . 29,589 26
Receipt of fees to October 14, 1917 (see Exhibit D) . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 .902 13
o 3 62,591 35
Disbursements.
Miscellaneous fees returned to September 1, 1916 (see Exhibit E). . .3 2,064 15
Patent fees returned to September 1, 1916 (see Exhibit E). ._ . . . . . . . . 166 75
Miscellaneous fees returned to September 1, 1917 (see Exhibit F) . . . . 2,302 64
Patent fees returned to September 1, 1917 (see Exhibit F) . . . . . . . . . . 120 50
Miscellaneous fees returned to October 14, 1917 (see Exhibit G). . . . . 466 13
Patent fees returned to October 14, 1917 (see Exhibit G) . . . . . . . . . . . 26 00
Remit to Treasurer to September 1, 1916 (see Exhibit H) . . . . . . . . . . 20,906 94
Remit to Treasurer to September 1, 1917 (see Exhibit I) . . . . . . . . . . . 26,458 11
Remit to Treasurer to October 14, 1917 (see Exhibit J) . . . . . . . . . . . . 4,050 32 56,561 54
3 6, 029 81
Balance receiver should have on hand as shown by his books . . . . . . . . . . . . . . . . . 6,023 31
(See statement of discrepancies Exhibit K) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 6 5O
‘EXHIBIT B.
Receipt of Fees, September 1, 1915, to August 31, 1916.

Date. Amount.
September, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,762 32
October, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 ,515 69
November, 1915 . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,809 24
December, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,892 51
January, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,834 51
February, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,506 28
March, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,447 21
Apnl,1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,716 15
May, 191 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,118 07
June, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,864 32
July,1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,535 05
August, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,969 41‘
8 22,970 76


650 PUBLIc LANDs AND GENERAL LAND OFFICE.


EXHIBIT C.
Statement of Fees, September 1, 1916, to August 31, 1917.
Date. Amount.
September, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 1 ,88 00
October, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,062 91
November, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,276 53
December, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,638 85
January, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . .. 2,936 27
February, 1917. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,431 13
March, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,238 79
A ril, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,811 14
ay, 917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,709 50
June, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,289 30
July, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,334 16
August, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,974 68
8 29,589 26
EXHIBIT D.
Statement of Fees, September 1, 1917, to November 14. 1917.
Date. . Amount
September, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . $ 1,918 03
October, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,508 83
November 1, to November 14, 1917, inclusive . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,475 27
$ 5,902 13


EXHIBIT E.
Statement of Fees Returned for Various Reasons, September 1, 1915, to August 31, 1916.


Miscellaneous
Date. es Patent fees. Total.
September, 1915 . . . . . . . . . . . . . . . . . . . . . . . .. 8 253 39 8 10 00 $ 263 39
October, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . .. 177 75 6 00 183 75
November, 1915 . . . . . . . . . . . . . . . . . . . . . . . .. 206 71 5 00 211 71
December, 1915 . . . . . . . . . . . . . . . . . . . . . . . . .. 148 90 40 00 188 90
January, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . .. 167 72 31 25 198 97
February, 1916 . . . . . . . . . . . . . . . . . . . . . . . . .. 161 30 14 00 175 30
March, 1916 . . . . . . . . . . . . . . . . . . . . . . . .. I. . .. 215 80 34 00 249 80
A ril, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 139 22 5 00 144 22
ay, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148 25 . . . . . . . . . . . . . . 148 25
June, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 157 45 50 163 95
July. 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 109 71 10 00 119 71
August, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 177 95 5 00 182 95
$ 2,064 15 3 166 75 $ 2,230 90
EXHIBIT F.
Statement of Fees Returned for Various Reasons, September 1, 1916, to August 31, 1917.
Miscellaneous
Date. fees. Patent fees. Total.
September, 1916 . . . . . . . . . . . . . . . . . . . . . . . .. $ 187 45 $ 15 00 $ 202 45
October, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . .. 130 12 5 00 135 12
November, 1916 . . . . . . . . . . . . . . . . . . . . . . . .. 159 59 4 00 163 59
December, 1916 . . . . . . . . . . . . . . . . . . . . . . . . 290 26 22 50 312 76
January. 1917 . . . . . . . . . . . . . . . . . . . . . . . . . .. 188 36 17 00 205 36
February, 1917 . . . . . . . . . . . . . . . . . . . . . . . . .. 211 13 5 00 216 13
March, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 197 18 6 00 203 18
April, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 313 29 10 00 323 29
May, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 224 10 15 00 239 10
June, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155 53 11 00 166 53
July, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 115 65 . . . . . . . . . . . . .. 115 65
August, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 129 98 10 00 139 98
3 2,302 64 $ 120 50 $ 2 ,423 14


PUBLIC LANDs AND GENERAL LAND OEFIoE.
651
EXHIBIT G.
Statement of Fees Returned for Various Reasons, September 1, 1917, to November 14, 1917.
Miscellaneous
Date. es Patent fees. Total.
September, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . 55 126 38 3 20 00 3 146 38
October, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . .. 187 75 6 00 193 75
November 1 to November 14, 1917, inclusive 152 00 . . . . . . . . . . . . . . 152 00
3 466 13 8 26 00 $ 492 13
EXHIBIT H.
Statement of Remittances to Treasurer, September 1, 1915, to August 31, 1916.
Date. By receiver. By others. Total.
September 31, 1915 . . . . . . . . . . . . . . . . . . . . .. $ 1 ,538 15 $ 47 78 3 1 ,585 93
October, 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,218 84 119 60 1,338 44
November 30, 1915 . . . . . . . . . . . . . . . . . . . . . .. 1,311 38 120 65 ,432 03
December 31, 1915 . . . . . . . . . . . . . . . . . . . . . .. 1,448 38 109 98 1,558 36
January 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . .. 1,511 28 89 13 1,600 41
February 29, 19 6 . . . . . . . . . . . . . . . . . . . . . . . . 2,337 86 110 75 2,448 61
March 31, . . . . . . . . . . . . . . . . . . . . . . . . .. 2,117 38 138 78 2,256 16
April 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,703 82 1 61 1,721 43
May 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,602~30 168 65 ,770 95
June 30, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,696 67 38 20 1,734 87
July 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,211 14 71 20 1,282 34
August 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . .. 2,087 85 89 56 2,177 41
$ 19,785 05 3 1,121 89? 20,906 94
EXHIBIT I.
Statement of Remittances to Treasurer, September 1, 1916, to August 31, 1917.
Date. By receiver. By others. Total.
September 30, 1916 . . . . . . . . . . . . . . . . . . . . .. $ 1,396 90 $ 1 90 $ 1,541 80
October 30, 1916 . . . . . . . . . . . . . . . . . . . . . . . .. 1,499 29 2 2 00 1,701 29
November 30, 1916 . . . . . . . . . ..- . . . . . . . . . . .. 1,774 83 185 18 1 ,960 01
December 30, 1916 . . . . . . . . . . . . . . . . . . . . . . r 2,058 89 57 25 2,116 14
January 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . .. ,609 82 152 80 2,762 62
February 28, 1917 . . . . . . . . . . . . . . . . . . . . . . .. ,069 60 217 15 2,286 75
March 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . ,588 73 186 38 ,775 11
April 30, 1917 . . . . . . . . . . . . . . . . . . . . . . . . .. 2,818 35 5 00 2,874 35
May 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,039 10 404 65 ,443 75
June 30, 19 7 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,094 52 257 75 2,352 27
July 31, 1917.. .' . . . . . . . . . . . . . . . . . . . . . . . .. 1,788 32 228 50 2,016 82
August 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . .. 1,476 20 151 00 1,627 20
$ 24,214 55 $ 2,243 56$ 26,458 11
EXHIBIT J.
Statement of Remittances to Treasurer, September 1, 1917, to August 31, 1917.
Date. By receiver. By others. Total.
September 30, 1917 . . . . . . .l . . . . . . . . . . . . . $ 1,820 49 $ 186 50 3 2,006 99
October 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . .. 1,816 83 226 50 2,043 33
$ 3,637 32$ 413 003 - 4,050 32


652
PUELIc LANDs AND GENERAL LAND OFFICE.
EXHIBIT K.
Discrepancies in Cash Account of Receiving Clerk.


Debit Credit
Date. Cash. Cash.
Dec. 10, 1915 Fees returned . . . . . . . . . . . . . . . . . . . . . . . . . . 1 75
Credit taken . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 1 00
April 29, 1916 Receipt of Treasurer . . . . . . . . . . . . . . . . . . . . 17 61
Credit taken . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 11 0 50
Dec. 2, 1915 Journal 349, credit taken . . . . . . . . . . . . . . . . 1 50
Also Journal 379, credit taken . . . . . . . . . . . . 1 50
' 1 50
Dec. 23, 1915 Journal 362 credit taken . . . . . . . . . . . . . . .. 5 50
Also Journal 315, credit taken . . . . . . . . . . . . 5 50
5 50
Oct. 5, 1916 Receipts added . . . . . . . . . . . . . . . . . . . . . . . . . 82. 75
Should be . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 75
1 00
Dec. 31 , 1915 Returns added . . . . . . . . . . . . . . . . . . . . . . . . . 154 90
Should be . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155 90
1 00
8 50 2 00
2 00
6 50
EXHIBIT L.
Statement of Discrepancy in Escrow Accounts, or Fees Unearned.
Amount of cash on hand November 14, 1917, as shown by records . . . . . . . . . . . . . .. 6 , 029 81
Less patent fees earned and not yet remitted to Treasurer. . . . . . 534 00
Less amount of miscellaneous fees earned and not yet remitted
to Treasurer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 850 72
1 ,384 72
Balance represents amount of money held in escrow for unearned
patent fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,645 09
Detailed statement of individual accounts taken from ledger
(see attached) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I . . . . . . . . . . . . . . 4,542 85
Excess of cash over detailed accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 102 24
' EXHIBIT M.
Statement of Patent Fees Returned, September 1, 1915, to August 31, 1916.
Date. Name. No. Amount.
Sept. 11 , 1915 W. J. Townsend, Jr. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12322 5 00
Sept. 17, 1915 J. M. Pﬂuger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12871 5 00
Oct. 4, 1915 Ed S. Ireland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12311 1 00
Oct. 7, 1915 Arthur E. Hays . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12864 5 00
Nov. 29, 1915 H. Hamilton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12334 5 00
Dec. 9, 1915 W. C. Montgomery. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12513 35 00
Dec. 20, 1915 M. T. Hickiman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12860 5 00
Jan. 5, 1916 Royal G. Smith . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12521 6 25
Jan. 10, 1916 J. M. Morgan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12865 20 00
Jan. 24, 1916 First State Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12886 5 00
Feb. 15, 1916 R. R. Sherwood . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12854 9 00
Feb. 18, 1916 H. E. Wilson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12495 5 00
Mar. 6, 1916 Geo. T. Merriweather . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12894 10 00
-Mar. 16, 1916 Farmers and Merchants Bank . . . . . . . . . . . . . . . . . . . . . . 12897 5 00
Mar. 16, 1916 E. l\/I. Christenson. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12888 5 00
Mar. 28, 1916 Chas ogan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12153 5 00
Mar. 31, 1916 T. J. Clegg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12819 9 00
April 1, 1916 Brown County Abstract Co . . . . . . . . . . . . . . . . . . . . . . . . 12900 5 00
June 9, 1916 Scott & Blackner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12526 5 00
June 10, 1916 F. B. McElroy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12761 50
June 27, 1916 Farm Mortgage Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12910 1 00
July 12, 1916 Hamilton & Winchell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12336 10 00
Aug. 19, 1916 Will F. Ezell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12492 5 00


166 75
PUBLIC LANDs AND GENERAL LAND OEEIeE. 653


EXHIBIT N.
Statement of Patent Fees Returned, September I, 1915, to August 31, 1916.
Date, Name. No. Amount.
Sept. 5, 1916 First National Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12875 S 10 00
Sept. 25, 1916 Luck ee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12919 5 00
Oct. 26, 1916 S. W. L. J. Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12312 5 00
Nov. 2, 1916 S. P. Bell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12921 4 00
Dec. 11, 1916 S. J. Rowe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12524 1 50
Dec. 12, 1916 E. P. and O. K. Hamblin . . . . . . . . . . . . . . . . . . . . . . . . . . 12923 6 00
Dec. 13, 1916 J. W. Conway . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12932 5 00
Dec. 18, 1916 J. C. Rawlings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12894 10 00
Jan. 12, 1917 Jno. Houser . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12940 6 00
Jan. 2, 1917 Scott & Bl 1ckmer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12337 6 00
Jan. 22, 1917 J. K. Darran. ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12170 5 00
Feb. 17, 1917 E. O. Francisco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12510 5 00
Mar. 29, 1917 J. S. Washington . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12511 6 00
April 23, 1917 R. C. Thatcher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12539 10 00
ay , 1917 C. 0. French . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12513 10 00
May 15, 1917 Chas. Fessman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12960 5 00
June 15 1917 W. R. H. McFadden . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12901 10 00
June 19, 1917 J. W. Brewton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12966 1 00
Aug. , 1917 H. Hamilton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12542 5 00
Aug. 10, 1917 W. A. Wilson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12454 5 00
S 120 5 0
EXHIBIT 0.
Statement of Cash on Hand November 14. 1917.
Amount. Total.
Cash— -
Silver. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 56 45
Currency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 00
Checks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176 05
Money orders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 75
M iscellaneous—
Cash tickets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 87
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Y . . . . . . . . . . . 74 37
' 5 pa‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 40
Treasurer’s account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 O5
. $ 705 94
Statement of American National Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,169 29
. $ 6,875 23
Amount receiver should have on hand this date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,029 81
3 845 42


This excess of cash on hand is due to outstanding checks, some of which date back many


years.
Statement of Fees Held in Escrow Pending Issuance of Patents.
(As Shown by Ledger.)
Page Name. Address. Amount.
152 Miscellaneous accounts . . . . . . . . . . . . . . . . . . . . . . . . . . z . . . . . . . . . . . . . . . . . . 50
153 Chas. Rogan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Austln. . I . . . . . . . . . . . . . 143 00
165 S. A. Hough . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rock Springs . . . . . . . . . . 17 91
168 H. P. Drought & Co . . . . . . . . . . . . . . . . . . . . . . . . San Antonio . . . . . . . . . . . 5 00
168 Austin National Bank . . . . . . . . . . . . . . . . . . . . . . . Austin . . . . . . . . . . . . . . . . 10 00
169 E. . irand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Austin . . . . . . . . . . . . . . .. 8 75
173 E. Cartledge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Austin . . . . . . . . . . . . . . .. 5 00
177 J. K. Donnan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Austin . . . . . . . . . . . . . . . . 12 00
181 F. M. Newman . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Brady . . . . . . . . ..' . . . . . .. 10 00
173 City State Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . Wellington . . . . . . . . . . . . 5 00
176 Texas Securities Co . . . . . . . . . . . . . . . . . . . . . . . . . Fort W'orth . . . . . . . . . . . . 60 00
178 American National Bank . . . . . . . . . . . . . . . . . . . . . Austin . . . . . . . . . . . . . . . . 11 00
654
PUELIcLANDs AND GENERAL LAND OFFIOE.
Statement of Fees Held in Escrow Pending Issuance of Patents—Continued.
(AS Shown by Ledger.)

Page Name. Address. Amount
179 W. C. Belcher Land and Mortgage Co . . . . . . . . . Fort Worth . . . . . . . . . . . . 18 88
183 Bonner Land and Investment Co . . . . . . . . . . . . . Dallas . . . . . . . . . . . . . . . . 15 50
185 J. K. Donnan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Austin . . . . . . . . . . . . . . . . 117 00
301 Chas. E. Davidson & Co . . . . . . . . . . . . . . . . . . . . . Ozona . . . . . . . . . . . . . . . . . 17 50
303 Southwestern Life Insurance Co . . . . . . . . . . . . . . Dallas . . . . . . . . . . . . . . . . 5 00
304 Ed. Meyer._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Jefferson. . .- . . . . . . . . . . . 2 00
305 Chas. Schreiner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Kerrville . . . . . . . . . . . . . . 3 50.
305 J. J. Cox . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Goldthwaite . . . . . . . . . . . 5 00
305 Broome & Farr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Angelo . . . . . . . . . . . . 24 00
306 B. G. Sweet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Brownwood. . . . . . . . . . .. 15 00
306' T. L. Anderson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Silverton . . . . . . . . . . . . . . 5 00
306 Eidson & Eidson . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hamilton . . . . . . . . . . . . . . 5 00
307 R. G. Patton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . aco. . .~ . . . . . . . . . . . . . . 9 00
308 Charley Gibbs . . . . . . . . . . . . . ., . . . . . . . . . . . . . . . . Midland . . . . . . . . . . . . . . . 5 00
309 McCord, Knight Realty Co. . . . . . . . . . . . . . . . . . Aspermont. . . . . . . . . . . . . 5 00
310 Vandervoot & Johnson . . . . . . . . . . . . . . . . . . . . . . . Carrizo Springs . . . . . . . . . 1 00
311 C cCauley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Abilene. . . .- . . . . . . . . . . . 4 00
311 Edgar S. Ireland . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dimmitt . . . . . . . . . . . . . . 5 00
313 D. F. White & Co . . . . . . . . . . . . . . . . . . . . . . . . . . . Toyah . . . . . . . . . . . . . . . . 7 75
313 R. B. Newman. . . .- . . . . . . . . . . . . . . . . . . . . . . . . . Amarillo . . . . . . . . . . . . . . 1 00
314 E. B. Aderson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Goldthwaite . . . . . . . . . . . 3 00
314 J. S. Dougherty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Houston . . . . . . . . . . . . . . . 9 65
315 Mark Husselby . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mobcetie . . . . . . . . . . . . . . 10 00
315 R. L. Moore . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Vernon . . . . . . . . . . . . . . . . 5 00
315 R. A. Jeﬁress . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Colorado . . . . . . . . . . . . . . 60 00
316 H. B. Her . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., . . .. Fort Worth . . . . . . . . . . .. 41 00
317 Gustavus, Bowman & Jackson. . .- . . . . . . . . . . . . . Amarillo . . . . . . . . . . . . . . 15 00
317 H. A. Tillitt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Abilene . . . . . . . . . . . . . . . 4 55
318 H. E. Haass . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hondo . . . . . . . . . . . . . . . . 6 00
318 Texas Land and Mortgage Co . . . . . . . . . . . . . . . . Dallas . . . . . . . . . . . . . . . . 5 00
319 . .Aney . . . . . . . . . . . . . . . . . . . . . . . . . ..Lampassas............. 10 00
319 J. H. Benneﬁeld . . . . . . . . . . . . . . . . . . . . . . . . . . . . Jefferson . . . . . . . . . . . . . . 1 50
319 Bob Powell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dumas . . . . . . . . . . . . . . . . 6 25
320 Wagoner National Bank . . . . . . . . . . . . . . . . . . . . . Vernon . . . . . . . . . . . . . . . . 5 00
321 Edward Edwards . . . . . . . . . . . . . . . . . . . . . . . . . . . Clarksville . . . . . . . . . . . . . 6 25
321 Hudson & Canon . . . . . . . . . . . . . . . . . . . . . . . . . . . Pecos. . .' . . . . . . . . . . . . . . 5 00
323 R. A. Ragland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sweetwater . . . . . . . . . . . . 13 00
323 Chas. Bierschwale . . . . . . . . . . . . . . . . . . . . . . . . . . . Mason . . . . . . . . . . . . . . . . 11 00
324 Jas. B. Keating . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Angelo . . . . . . . . . . . . 1 00
324 H.N. Atkinson . . . . . . . . . . . . . . . . . . . . . . . . . . . ..Houston............... 300
325 Geo-E. Holland. .‘ . . . . . . . . . . . . . . . . . . . . . . . . . . Orange . . . . . . . . . . . . . . . . 12 00
325 L. C. Luke . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . Hughes Springs . . . . . . . . 5 00
326 J. G. Love . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pecos . . . . . . . . . . . . . . . . . . 30 00
326 Greer 8: Minor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Beaumont . . . . . . . . . . . . . 12 55
327 S. W. DeWolf . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Laredo . . . . . . . . . . . . . . 88 00
328 . L. B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Antonio . . . . . . . . . . . 5 00
328 Geo. C. Hermon . . . . . . . . . . . . . . . . . . . . . . . . . . . . Batesville . . . . . . . . . . . . . . 30 00
329 J. E. Eu ank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Snyder . . . . . . . . . . . . . . . . 1 00
329 C. C. Clamp . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Antonio . . . . . . . . . . . 16 25-
330 H. L. Coleman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Vernon . . . . . . . . . . . . . . . . 5 00
332 Thos. V. Wheat . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Woodville . . . . . . . . . . . . . 5 00
333 Mathis & Williams . . . . . . . . . . . . . . . . . . . . . . . . . . Plainview . . . . . . . . . . . . . 6 00
334 H. Hamilton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Stanton . . . . . . . . . . . . . . . 17 00
335 Hill, Lee & Hill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Angelo . . . . . . . . . . . . 5 00
337 Scott & Blackmer . . . . . . . . . . . . . . . . . . . . . . . . . . . Hobart, Oklahoma . . . . . . 1 00
341 Royal Pendleton . . . . . . . . . . . . . . . . . . . . . . . . . . . . Stra ord . . . . . . . . . . . . . . 1 25
341 . A. Leaverton . . . . . . . . . . . . . . . . . . . . . . . . . . . . Midland . . . . . . . . . . . . . . . 0 00
342 First National Bank . . . . . . . . . . . . . . . . . . . . . . . . . Locking . . . . . . . . . . . . . . . 6 00
343 E. . handler . . . . . . . . . . . . . . . . . . . . . . . . . . . .. San Antonio . . . . . . . . . .. 4 00
453 W. A. Wilson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Claude . . . . . . . . . . . . . . . . 70
453 W. W. Holland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Antonio . . . . . . . . . 50 00
455 Maxwell Investment Co . . . . . . . . . . . . . . . . . . . . . Dallas, Texas . . . . . . . . . . 6 00
456 Security Trust, Co . . . . . . . . . . . . . . . . . . . . . . . . . . . Galveston . . . . . . . . . . . . . 30 00
456 Geo. Speller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Jackson . . . . . . . . . . . . . . . 3 00
457 East_End Pier Wharf, Dock Shipping and Term-
Inal Railroad Co . . . . . . . . . . . . . . . . . . . . . . . . Galveston . . . . . . . . . . . . . 74 22
457 H. B. Hardman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Brownwood . . . . . . . . . . . . 5 00
457 J. W. Rick . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Orange . . . . . . . . . . . . . . . . 11 50
457 A. L. Curtis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pearsall' . . . . . . . . . . . . . . . 5 00
457 R. W. Hale . . . . . . . . . . . . . . . '. . . . . . . . . . . . . . . . . Vernon . . . . . . . . . . . . . . . . 1 00
458 R. B. Cuteman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mineola . . . . . . . . . . . . . . . 1 25
458 Earnest 'Weaver . . . . . . . . . . . . . . . . . . . . . . . . . . . . Center . . . . . . . . . . . . . . . . 5 00
458 W. M. Pardue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Antonio . . . . . . . . . . . _ 7 00
458 H. A. Knight. ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Vernon or Stratford. . . . . 3 00
458 W. A. Threadgill . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Angelo . . . . . . . . . . . . 3 v60
459 R. O. Kenley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Groveton . . . . . . . . . . . . . . 10 00
459 J. 0.‘ Banks. . . ., . . . . . . . . . . . . . . . . . . . . . . . . . . . Lufkin . . . . . . . . . . . . . . . . 2 50
459 S. T. Fountain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Galveston . . . . . . . . . . . . . 5 00
463 Terrell & Terrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Antonio . . . . . . . . . . . 6 00


PUBLIC LANDS AND GENERAL LAND OEEIcE. 650

Statement of Fees Held in Escrow Pending Issuance of Patents—Continued.
(As Shown by Ledger.)
Page Name. Address. Amount.
466 H. L. Winchell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Stanton . . . . . . . . . . . . . . . 5 00
470 Turner 8: \Vharton . . . . . . . . . . . . . . . . . . . . . . . . . . Amarillo . . . . . . . .- . . . . . . 75
472 C. . Earnest . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Colorado . . . . . . . . . . . . .. o 00
475 First National Bank . . . . . . . . . . . . . . . . . . . . . . . . . Fort Worth . . . . . . . . . . . . 6 00
475 DeMontel & Fly . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hondo . . . . . . . . . . . . . . . . 5 00
476 G. A. Watters . . . . . . . . . . . . . . . . . . . . . . . . . . . .‘ . . San Saba. 2 . . . . . . . . . . . . 6 00
477 N. T. Stubbs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Johnson City . . . . . . . . . . 5 00
478 F. M. Long . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Goldthwaite . . . . . . . . . . . 11 00
478 J. H. Taff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Marfa . . . . . . . . . . . . . . . . . 5 00
478 H. O. Schulz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .‘ Rosenberg . . . . . . . . . . . . . 5 00
479 Buchanan & Smith . . . . . . . . . . . . . . . . . . . . . . . . . . Colorado . . . . . . . . . . . . . . 20 00
479 Gibbard Investment Co . . . . . . . . . . . . . . . . . . . . . . WlllS Point . . . . . . . . . . . . 5 00
480 Panhandle Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . Panhandle . . . . . . . . . . . . . 5 00
484 D. E. Decker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Quanah . . . . . . . . . . . . . . . 15 00
485 Wm. Bierschwalc . . . . . . . .. . . . . . . . . . . . . . . . . . . . Fredericksburg . . . . . . . . . 1(_) 00
485 T. N. Jones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I‘yler . . . . . . . . . . . . . . . . . o 00
486 John Hammon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Houston . . . . . . . . . . . . . . . 3 75
486 W. G. Boyle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Junction . . . . . . . . . . . . . . 5 50
487 D. Sullivan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Antonio . . . . . . . . . . . 3 00
488 Taylor & Cornell . . . . . . . . . . . . . . . . . . . . . . . . . . . Sonora._ . . . . . . . . . . . . . . . 2 00
488 D. A. Grundy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Memphis . . . . . . . . . . . . . . 2 75
488 H. G. McConnell. . . . . . . . . . . . . . . . . . . . . . . . . . . Haskell . . . . . . . . . . . . . . . 3 50
488 Jacob C. Baldwin . . . . . . . . . . . . . . . . . . . . . . . . . . . Houston . . . . . . . . . . . . . . 5 00
489' Paul Konz. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Stanton . . . . . . . . . . . . . . . 3 00
489 Kay & Akin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Graham . . . . . . . . . . . . . . . 4 00'
489 \Vallace dc Lumpkin . . . . . . . . . . . . . . . . . . . . . . . . . Amarillo . . . . . . . . . . . . . . 10 00
489 T. H. Bcauchamp . . . . . . . . . . . . . . . . . . . . . . . . . . . Pearce . . . . . . . . . . . . . . . . l 25
489 Brice & Rollins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W'oodley . . . . . . . . . . . . . . 1 00
490 First National Bank . . . . . . . . . . . . . . . . . . . . . . . . . Hereford . . . . . . . . . . . . . . 5 00
490 Hartley County Abstract Co . . . . . . . . . . . . . . . . . Chanmng . . . . . . . . . . . . . . 2 75
490 E. P. Padgett . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hemphill . . . . . . . . . . . . . . 2 50
491 McKinzey & Brady . . . . . . . . . . . . . . . . . . . . . . . . . Pecos . . . . . . . . . . . . . . . . . 75
491 First National Bank . . . . . . . . . . . . . . . . . . . . . . . . . Gorman . . . . . . . . . . . . . . . 5 00
491 E. C. Cannon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vWaco . . . . . . . . . . . . . . . .. 10 00
491 W’. B. Anthony . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Austin . . . . . . . . . . . . . . . . 36 00
492 W. F. Ezell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Crosbyton . . . . . . . . . . . . . 5 00
492 C. T. Hogan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lufkin . . . . . . . . . . . . . . . . 1 50
493 L. H. Marshburn . . . . . . . . . . . . . . . . . . . . . . . . . . . Austin . . . . . . . . . . . . . . . . 10 00
494 Joe W. Beverly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Crowell . . . . . . . . . . . . . . . 11 18
494 R. L. Parker . . . . . . .‘ . . . . . . . . . . . . . . . . . . . . . . . . Center . . . . . . . . . . . . . . . . 9 75
494 J. M. Harger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Newton . . . . . . . . . . . . . . . 5 00
494 L. L. Blackburn . . . . . . . . . . . . . . . . . . . . . . . . . . . . Beard . . . . . . . . . . . . . . . . . 15 00
495 J. C. Roberts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Crowell . . . . . . . . . . . . . . . 1 00‘
495 H. E. ilson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Junction . . . . . . . . . . . . . . 5 00'
495 L. Gough . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hereford. . . , . . . . . . . . . . 6 00‘
496 D. J. rookcrson . . . . . . . . . . . . . . . . . . . . . . . . . . . . Benjamin . . . . . . . . . . . . . . 1 00'
496 W. D. Martin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Plainview . . . . . . . . . . . . . _ 17 00
496 J. W. Darden . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Clairmont . . . . . . . . . . . . . 5 00-
496 J. R. Evans & Co . . . . . . . . . . . . . . . . . . . . . . . . . . . Comanche . . . . . . . . . . . . . 14 50
497 J. W. Crudgington . . . . . . . . . . . . . . . . . . . . . . . . . . Amarillo . . . . . . . . . . . . . . 1 16
497 Sweet & Zimmerman . . . . . . . . . . . . . . . . . . . . . . . . Brownwood . . . . . . . . . . . . 5 00
498 R. S. Tillotson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aspermont . . . . . . . . . . . . 5 00
498 E. I. Flynt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Quanah . . . . . . . . . . . . . . . 4 00
498 G. B. Harness . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Colorado . . . . . . . . . . . . . . 5 00
499 W. B. Lewis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Plainview . . . . . . . . . . . . . . 5 00
499 S. E. Parsley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . McLean . . . . . . . . . . . . . . . 5 00-
499 W. L. Thomas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Houston . . . . . . . . . . . . . . . 2 75
499 H. J. Graham . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Boerne . . . . . . . . . . . . . . . . 1 00
500 J. H. Whip s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ochiltree . . . . . . . . . . . . . . 6 00
501 First State ank . . . . . . . . . . . . . . . . . . . . . . . . . . . . Channing . . . . . . . . . . . . . . 3 00
501 J E. Starle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Barstow . . . . . . . . . . . . . . . 7 50
501 F. W. Tibbetts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Wichita Falls . . . . . . . . . . 5 00
502 Scott Flisher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Canyon City . . . . . . . . . . . 1 50
502 First National Bank . . . . . . . . . . . . . . . . . . . . . . . . . lggms . . . . . . . . . . . . . . . 6 00
502 Paducah State Bank . . . . . . . . . . . . . . . . . . . . . . . . Paducah . . . . . . . . . . . . . . 30 00
502 W D. Berry. ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Vernon . . . . . . . . . . . . . . . . 6 00
503 Lockwood National Bank . . . . . . . . . . . . . . . . . . . . San Antonio . . . . . . . . . . . 6 00
503 Ball & Kemp . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . El aso . . . . . . . . . . . . . . . 5 00
503 Fritch & Tipps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Henderson . . . . . . . . . . . . . 2 00
503 M. A. Watson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Orange . . . . . . . . . . . . . . . . 3 00
504 Gruss & Nalt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Beaumont . . . . . . . . . . . . . 6 00
504 First National Bank . . . . . . . . . . . . . . . . . . . . . . . . . Gatesville . . . . . . . . . . . . . 5 00
505 Crook, Lard, Lawhorn & Ney . . . . . . . . . . . . . . . . Beaumont . . . . . . . . . . . . . 6 00
505 T. T. Thompson . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bogota . . . . . . . . . . . . . . . . 5 00
505 J. L. King . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Custer . . . . . . . . . . . . . . . . 6 00
506 Otto Ebeling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Austin . . . . . . . . . . . . . . . . 5 00
506 Miller Link Lumber Co . . . . . . . . . . . . . . . . . . . . Orange... . . . . . . . . . . . . . 5 00
506 Scott & Brelsford . . . . . . . . . . . . . . . . . . . . . . . . . . . Cisco or Eastland . . . . . . 5 00
507 First National Bank . . . . . . . . . . . . . . . . . . . . . . . . . Amaril . . . . . . . . . . . . . . 5 00


69 6 PUBLIC LANDS AND GENERAL LAND OFFICE.

Statement of Fees Held in Escrow Pending Issuance of Patents—Continued.
.r'
(As Shown by Ledger.)
Page Name. Address. Amount.
507 Mantooth & Collins . . . . . . . . . . . . . . . . . . . . . . . . . Lufkin . . . . . . . . . . . . . . . . 5 00
508 John W escott . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Beaumont . . . . . . . . . . . . . 6 00
508 Thomas F. Turner . . . . . . . . . . . . . . . . . . . . . . . . . . Amarillo . . . . . . . . . . . . . . 4 00
509 W. T. Anderson . . . . . . . . . . . . . . . . . . . . . . . . . . . . Stamford . . . . . . . . . . . . . . 4 00
510 Thomas Trammell . . . . . . . . . . . . . . . . . . . . . . . . . . Roscoe . . . . . . . . . . . . . . . . 48 00
510 A. S. Watlington . . . . . . . . . . . . . . . . . . . . . . . . . . . . Texarkana . . . . . . . . . . . . . 3 75
511 J. H. P. Davis & Co . . . . . . . . . . . . . . . . . . . . . . . .. Rosenberg . . . . . . . . . . . .. 15 00
511 A. C. Swanson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Houston . . . . . . . . . . . . . . . 85 00
512 J. R. Turnbull . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Orange . . . . . . . . . . . . . . . . 4 ()0
513 G. D. Hines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Coleman. . . ..- . . . . . . . .. 11 00
513 \V. C. Montgomery . . . . . . . . . . . . . . . . . . . . . . . . . Paint Rock . . . . . . . . . . . . 16 00
514 A. F. Dignowity . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Antonio . . . . . . . . . . . 14 00
514 W. \V. McCampbell . . . . . . . . . . . . . . . . . . . . . . . . . Alice . . . . . . . . . . . . . . . . . . 5 00
514 R. C. Conn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Kirbyville . . . . . . . . . . . . . 5 00
514 C. W. Harris . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bandera . . . . . . . . . . . . . . . 5 00
517 Earl Morrison . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Colorado . . . . . . . . . . . . . . 10 00
518 First National Ban ' . . . . . . . . . . . . . . . . . . . . . . . . . Mertzon . . . . . . . . . . . . . . . 22 00
518 Bank of Chillicothe . . . . . . . . . . . . . . . . . . . . . . . . . Chillicothe . . . . . . . . . . . . . 5 00
519 M :rtin, Kinder & Russell . . . . . . . . . . . . . . . . . . . . Tulia . . . . . . . . . . . . . . . . . 5 00
520 Garner Abstract and Land Co . . . . . . . . . . . . . . . . Uvalde . . . . . . . . . . . . . . . . 4 25
523 R. R. Sherwood . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Wellington. . . . . . . . . . . . 12 40
525 M. O. Sanders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Wheeler . . . . . . . . . . . . . . . 1 00
529 Author B. Duncan . . . . . . . . . . . . . . . . . . . . . . . . . . Floydada . . . . . . . . . . . . . . 6 00
534 W. R. Standefer . . . . . . . . . . . . . . . . . . . . . . . . . . . . Wilson . . . . . . . . . . . . . . . . 3 54
537 Kight & Slaton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hereford . . . . . . . . . . . . . . 2 00
540 Forest C. Cochran . . . . . . . . . . . . . . . . . . . . . . . . . . Dallas . . . . . . . . . . . . . . . . y 15 00
541 J. G. Woolworth . . . . . . . . . . . . . . . . . . . . . . . . . . . . Carthage . . . . . . . . . . . . . . 5 00
542 Williams & Neethe . . . . . . . . . . . . . . . . . . . . . . . . . . Galveston . . . . . . . . . . . . . 66 ()0
542 H. Hamilton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Stanton . . . . . . . . . . . . . . . 14 00
543 McCord~Law Realty Co . . . . . . . . . . . . . . . . . . . . . Aspermont . . . . . . . . . . . . 5 00
543 Hill 8: Hill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Angelo . . . . . . . . . . . . 6 00
544 Mann & Henry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Del Rio . . . . . . . . . . . . . . . 6 00
545 W. Jeff Williams . . . . . . . . . . . . . . . . . . . . . . . . . . . . Plainview . . . . . . . . . . . . . 6 00
546 R. H. Fitzgerald . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sweetwater . . . . . . . . . . . . 55 00
546 The Foster Co . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . Fort Worth . . . . . . . . . . . . 5 00
546 E. S. Ireland Abstract Co . . . . . . . . . . . . . . . . . . . . Dimmitt; . . . . . . . . . . . . . 10 00
546 N. J Roberts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Crowell . . . . . . . . . . . . . . . 16 00
547 Oiiutt Brothers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amarillo . . . . . . . . . . . . . . 6 00
709 S. W. Pip 'n . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Beaumont . . . . . . . . . . . . . 4 00
709 J. F. Starr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Marshall . . . . . . . . . . . . . . 3 00
709 H. B. Patterson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Snyder . . . . . . . . . . . . . . . . 10 00
709 T. W. Brown . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Backenridge. . . . . . . . . . 25
709 J. A. Holman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Comanche . . . . . . . . . . . . . 2 00
709 Ellis Douthitt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Big Springs . . . . . . . . . . . . 6 75
709 L. G. Wilson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Canyon City . . . . . . . . . . . 2 25
710 R. L. Sullivan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Comanche . . . . . . . . . . . . . 1 00
710 Lee S. mith. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Clarendon . . . . . . . . . . . . . 59 00
710 Chas. H. Robblns . . . . . . . . . . . . . . . . . . . . . . . . . Matador . . . . . . . . . . . . . . 11 00
710 B. C. Hardin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Clairmont . . . . . . . . . . . . . 26
710 C. H. Howard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Newton . . . . . . . . . . . . . . . 5 00
710 Fred 0. McFall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dickens. . . . . . . . . . . . . . . . 15 00
710 M. H Baughn . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Clarksville . . . . . . . . . . . .. 3 50
710 J. E. Daniel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Silverton . . . . . . . . . . . . . . 5 00
711 Vineyard Walker & C0 . . . . . . . . . . . . . . . . . . . . . . Eagle Lake . . . . . . . . . . . . 1 00
711 J. P. Price & Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . Weatherford . . . . . . . . . . . 1 00
711 J. T. Whit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Turtle Bayou . . . . . . . . . . 3 00
711 M. C. I-Iemphill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Goldthwaite . . . . . . . . . . . 6 00
711 Carter Tayler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Seymour . . . . . . . . . . . . . . 1 00
711 I. N. Jackson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Baird . . . . . . . . . . . . . . . .. 1 00
712 O’Brien & Bordages . . . . . . . . . . . . . . . . . . . . . . . . . Beaumont . . . . . . . . . . . . . 1 25
712 J. A. Nabers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Vernon . . . . . . . . . . . . . . . . 1 50
712 J. R. Krosky . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Boerne . . . . . . ..' . . . . . . .. 4 00
712 C. F. Kerr (County Judge) . . . . . . . . . . . . . . . . . . . . Dimmitt . . . . . . . . . . . . . . 5 00
712 Goodwin & Harrison . . . . . . . . . . . . . . . . . . . . . . . . Brownwood . . . . . . . . . . . . 3 00
712 Edward Stephens . . . . . . . . . . . . . . . . . . . . . . . . . . . Albany . . . . . . . . . . . . . . . . 5 00
713 A. H. Jeter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Seymour. .: . . . . . . . . . .. 2 00
713 W. J. Garrett . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Augustine . . . . . . . . . 5 00
713 R. E. L. Roy . . . . . . . . . . . . . . . ..‘ . . . . . . . . . . . . . . Fort Worth . . . . . . . . . . .. 1 00
713 M. M. French . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Canadian . . . . . . . . . . . . . . 5 00
713 T. W. Snvder (1912) . . . . . . . . . . . . . . . . . . . . . . . . Fort Worth . . . . . . . . . . . . 6 00
713 D. B. Hill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Clarendon . . . . . . . . . . . . . 2 88
713 R. W. Campbell . . . . . . . . . . . . . . . . . . . . . . . . . . . . New Boston. . .‘ . . . . . . . . 3 50
714 S. J. McElrath . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Marysville . . . . . . . . . . . . . 5 00
714 Joe J ernegan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Trevat . . . . . . . . . . . . . . . . 5 00
714 A. J. McGuyer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lometa . . . . . . . . . . . . . . . 5 00
714 J. L. Hollis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Trenton . . . . . . . . . . . . . . . 5 00
714 W. R. Babcock. .‘ . . . . . . . . . . . . . . . . . . .- . . . . . . . . Quitman . . . . . . . . . . . . . . 5 00
715 J. K. Swindler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fruitland . . . . . . . . . . . . . . 5 00
715 M. F. Slavan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Canyon . . . . . . . . . . . . . . . 5 00


PUBLIC LANDs AND GENERAL LAND OFFICE. 657


Statement of Fees Held in Escrow Pending Issuance of Patents—Continued.
(As Shown by Ledger.)
Page Name. Address. Amount.
715 J. F. Bowen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Warren . . . . . . . . . . . . . . . 1 00
715 Jas. Van Horne . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Iowa Park . . . . . . . . . . . . . 1 ()0
715 A. Davis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Blowout . . . . . . . . . . . . . . . 5 00
715 G. S. Turner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Marble Falls . . . . . . . . . . . 5 00
715 J . Hill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Wichita Falls . . . . . . . . . . 4 00
716 J. W. \Veavcr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Barstow . . . . . . . . . . . . . . . 1 00
716 J. R. Brazelton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \Veatherford . . . . . . . . . . . 5 00
716 John Friery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Galveston . . . . . . . . . . . . . 1 00
716 Mantooth & Townsend . . . . . . . . . . . . . . . . . . . . . . Lufkm . . . . . . . . . . . . . . . . 5 00
716 Daniel Dempsey . . . . . . . . . . . . . . . . . . . . . . . . . . . . Houston . . . . . . . . . . . . . . . 1 00
716 arr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decatur . . . . . . . . . . . . . . . 2 25
717 Brook Smith Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . Brownwood . . . . . . . . . . . . 5 00
717 A. Lemberg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . lano . . . . . . . . . . . . . . . . . 5 00
717 J B. Bengler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fort \Vorth . . . . . . . . . . . . 2 50
717 C. E. Williams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hartley . . . . . . . . . . . . . . . 1 25
717 L. F. Lloyd . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Coke . . . . . . . . . . . . . . . . . . 1 00
717 S P. Eoi‘f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Edina, Mo . . . . . . . . . . . . . 5 00
717 A. W. Walker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Claude . . . . . . . . . . . . . . . . 1 00
717 S. A. Spencer . . . . . . . ., . . . . . . . . . . . . . . . . . . . . . . . Ballﬁeld . . . . . . . . . . . . . . . 1 00
718 Irby Dunklin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fort Worth . . . . . . . . . . . . 5 00
718 Wood & Reeves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dallas . . . . . . . . . . . . . . . . 1 50
718 Jno. O’Neill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Balllnger . . . . . . . . . . . . . . 1 25
718 \V. B. l\/Iathews . . . . . . . . . . . . . . . . . . . . . . . . . .. Nevlin . . . . . . . . . . . . . . .. 5 00
718 Mathews & Browning . . . . . . . . . . . . . . . . . . . . . . . Lampasas . . . . . . . . . . . . . 5 00
718 Hinton Smith . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Iowa Park. .‘ . . . . . . ; . . . . 6 00
719 R. H. Gibbs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Youngsport; . . . . . . . . . . . 5 00
719 Waldo Taylor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Newark, Ohio . . . . . . . . . . 2 00
719 M. Mueller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Texas. . . ._ . . . . . . . . . . . . . 3 00
719 M. B. Irwin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Kansas City . . . . . . . . . . . 8 00
719 L. M. Guthree . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Johnson City . . . . . . . . . . 1 00
719 James Ervin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . trawn . . . . . . . . . . . . . . . . 5 00
719 V. Zepeda . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Helotes. . . . . . . . . . . . . . . 5 00
720 Guy Mathews . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aspermont . . . . . . . . . . . . 1 00
720 N. A. Kinsey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tlnks . . . . . . . . . . . . . . . . . 5 00
720 7W. A. Roark . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cleveland . . . . . . . . . . . . . 6 00
720 Alex Barclay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dumas . - . . . . . . . . . . . . . . 5 00
720 ' E. D. McCoy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Eastland . . . . . . . . . . . . . . 5 00
720 \Vm. A. Barnes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Kaufman . . . . . . . . . . . . . . 5 00
721 John Zwink . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Klein. . . . . . . . . . . . . . . . . 2 00
721 E Carter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Caddo . . . . . . . . . . . . . . .. 5 00
721 H C. English . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Dumas . . . . . . . . . . . . . . . . 5 00
721 Camp & Harris . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Antonio . . . . . . . . . . . 5 00
721 O. Hollan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hillsboro . . . . . . . . . . . . . . 5 00
721 Dave Spill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Westﬁeld . . . . . . . . . . . . . . 6 00
721 Oscar Jennings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Elpaso . - - . . . . . . . . . . . . 5 00
722 D. H. Bowen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Wingatez . . . . . . . . . . . . . . 5 00
725 J. P. Hart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Archer City . . . . . . . . . . . . 5 00
725 J. O. Patton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dallas . . . . . . . . . . . . . . . . . 5 00
725 G. F. Gilchrist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Midway, Ky . . . . . . . . . . . _ 5 00
727 W. M. McGuire . . . . . . . . . . . . . . . . . . . . . . . . . . . . B _nket . . . . . . . . . . . . . . . 5 00
727 R. T. Woodson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mlneral Wells . . . . . . . . . . 5 00
729 J. D Clark . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dexter . . . . . . . . . . . . . . .. 5 00
730 J. T. Beall. . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gllberton . . . . . . . . . . . . . . 5 00
730 W. P. Thompson . . . . . . . . . . . . . . . . . . . . . . . . . . . Gordon . . . . . . . . . . . . . 5 00
732 J. T Tucker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Clarksville . . . . . . . . . . . . . 5 00
741 Cro & Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Diego . . . . . . . . . . . . . 6 00
743 T. E Knight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aspermont . . . . . . . . . . .. 5 00
744 Jay Minter (1913) . . . . . . . . . . . . . . . . . . . . . . . . . . San Antonio . . . . . . . . . . . 1 00
744 King King . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mt. Vernon . . . . . . . . . . . . 10 00
744 . L. ropst . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Trent . . . . . . . . . . . . . . . . . 5 00
746 Thos. A. St. Clair . . . . . . . . . . . . . . . . . . . . . . . . . . . Sulphur Bluff . . . . . . . . . . 5 00
746 . L. yer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lipman . . . . . . . . . . . . . .. 5 00
747 I. T. Sloss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bonita . . . . . . . . . . . . . . . . 5 00
748 J. W. Barnett (1902) . . . . . . . . . . . . . . . . . . . . . . Robert Lee . . . . . . . . . . . . 5 00
748 Freday Mthews'(1913) . . . . . . . . . . . . . . . . . . . . . Jeddo . . . . . . . . . . . . . . . . . 5 00
748 Jno. C. Boyd . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Childress . . . . . . . . . . . . .. 1 00
748 T. M. Brown . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Angelo . . . . . . . . . . . . 5 00
749 L. W. Barker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cherokee . . . . . . . . . . . . . . 6 00
749 W. A. Fedrlck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Leesburg . . . . . . . . . . . . . . ‘5 00
749 R. T. Chapman . . . . . . . . . . . . . . . . . . . . . . . . . . . Kerrville . . . . . . . . . . . . . . 5 00
750 J. O. Leeby . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Diego . . . . . . . . . . . . . 11 00
750 Wm. Yates. ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Grady . . . . . . . . . . . . . . .. 5 00
750 J. R. Emberlm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mineral Wells . . . . . . . . . . 5 00
750 Wm. Watson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Centerville . . . . . . . . . . . . 5 00
751 J. S. Wood . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Millsap . . . . . . . . . . . . . .. 5 00
751 J. E. Boulton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Espuella . . . . . . . . . . . . . . . 1 00
751 T. H. Luhn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Richmond . . . . . . . . . . . .. 5 00
751 W. P. Doty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Brady. .. . . . . . . . . . . . .. 5 00
752 D. E. Jones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Eastland . . . . . . . . . . . . . . 5 00

658 PUBLIC LANDs AND GENERAL LAND OFFICE.

Statement of Fees Held in Escrow Pending Issuance of Patents—Continued.
(As Shown by Ledger.)
Page Name. Address. Amount.
752 Andy McClain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Clairmont . . . . . . . . . . . . . 5 00
752 B. A. Thompson. .' . . . . . . . . . . . . . . . . . . . . . . . . . . Sulphur Springs . . . . . . . . 1 00
752 F. P. Shulz . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Emma . . . . . . . ; . . . . . . . . 1 0.0
753 D. L. Blackman . . . . . . . . . . . . . . . . . . . . . . . . . . . . Beaumont . . . . . . . . . . . . . 3 50
753 Geo H. Nutting . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Antonio . . . . . . . . . . . 1 00
753 W. Brice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Beaumont . . . . . . . . . . . . . 1 50
753 Nat ox . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Plainview . . . . . . . . . . . .. 5 00
753 R. A. Holland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dimmitt . . . . . . . . . . . . . . 5 00
753 J. B. Davidson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advance . . . . . . . . . . . . . . 1 00
754 J. T. Bertrand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Vinton, La . . . . . . . ; . . . . 1 00
754 J no. M. Horger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Newton . . . . . . . . . . . . . . . 5 00
754 B. F. Reynolds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Throckmorton . . . . . . . . . 22 00
755 Fly & Hill . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . Victoria . . . . . . . . . . . . . . . 5 00 -
755 Claiborne Johnson . . . . . . . . . . . . . . . . . . . . . . . . . . Senior . . . . . . . . . . . . . . . . 5 00
756 Ed Van Worner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Beaumont . . . . . . . . . . . . . 5 00
756 W. A. McKnight . . . . . . . . . . . . . . . . . . . . . . . . . . . . Waterman . . . . . . . . . . . . . 5 09
756 J. A. Bradford . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Memphis . . . . . . . . . . . . . . 1 20
756 Bryan Swaine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dickens . . . . . . . . . . . . . . . 5 00
757 Perry'Alsberry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pleasanton . . . . . . . . . . . . 5 00
758 R. W. Officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Turkey . . . . . . . . . . . . . . . 5 00
758 G. M. Bullis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hamberg, Oklahoma. . . . 1 00
759 C. H. Spencer . . . . . . . . . . . . . . . . . . . . . . . . . . . . Everet . . . . . . . . . . . . . . . . 5 00
761 W. T. Sutherland . . . . . . . . . . . . . . . . . . . . . . . . . . . Floresville . . . . . . . . . . . . . 2 00
761 R. L. Gould . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Florence . . . . . . . . . . . . . . . 2 00
761 A. A. Carlson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tuscan . . . . . . . . . . . . . . . . 1 00
762 Ned Weddington . . . . . . . . . . . . . . . . . . . . . . . . . . . . Walder . . . . . . . . . . . . . . . . 5 00
762 Owen McMahan . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pearland . . . . . . . . . . . . . . 10 00
762 C. A. Tubbs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alexis, Ill . . . . . . . . . . . . . . 6 00
762 Prauglilin & Haynes . . . . . . . . . . . . . . . . . . . . . . . . . Pearsall . . . . . . . . . . . . . . . 5 00
762 Geo. . McInture . . . . . . . . . . . . . . . . . . . . . . . . . . . Dallas . . . . . . . . . . . . . . . . . 2 00
763 Ed Howard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rayner . . . . . . . . . . . . . . . . 1 00
763 Jas. N. Goslin‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rossville . . . . . . . . . . . . . . 5 00
763 A. J. McShane . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Porters . . . . . . . . . . . . . . . . 6 00
763 J. A. Simpson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sweetwater . . . . . . . . . . . . 5 00
764 Farmers and Merchants Bank . . . . . . . . . . . . . . . . Cochran, Wis . . . . . . . . 5 00
765 A. E. Meyers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lockhart . . . . . . . . . . . . . . 5 00
766 J. B. Kennea . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Buu . . . . . . . . . . . . . . . . . 4 00
766 First State Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . Matador . . . . . . . . . . . . . . 10 00
767 M. A. Watson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Orange . . . . . . . . . . . . . . . . 8 25
767 G.‘ C. Dunkin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Egypt . . . . . . . . . . . . . . . . . 5 00
767 S. A. Jackson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gatesville . . . . . . . . . . . . . 5 00
768 J. E. Dubose . . . . . . . . . . . . . . . . .~ . . . . . . . . . . . . . . Pecos . . . . . . . . . . . . . . . . . 1 00
768 Wm. Dewey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Canadian . . . . . . . . . . . . . . 1 00
768 D. B. Koen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . onita . . . . . . . . . . . . . . . . 5 00
769 Jas. Garrett . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Antonio . . . . . . . . . . . 6 00
769 J. G. Woolworth . . . . . . . . . . . . . . . . . . . . . . . . . . . . Carthage . . . . . . . . . . . . . . 10 00
769 J. H. Scarbrough . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tanks . . . . . . . . . . . . . . . . . 5 00
770 J. W. Baines . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . Blanco . . . . . . . . . . . . . . . . 1 00
770 ‘Walter Parker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Iowa Park . . . . . . . . . . . . . 1 00
770 J. B. Dibrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Seguin . . . . . . . . . . . . . . . . 5 00
771 T. C. Frost & Co . . . . . . . . . . . . . . . . . . . . . . . . . . . San Antonio . . . . . . . . . 5 00
771 Ira P. Wetmore . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Angelo. . . . . . . . . . . . 5 00
771 A. P. Cagle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Montague. . . .' . . . . . . . . . 5 00
772 J. W. Rasberry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dickens . . . . . . . . . . . . . . . 5 00
772 W. M. Mathis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Handley . . . . . . . . . . . . . . . 5 00
772 C. B. Young . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Port Bavaca . . . . . . . . . . . l 00
772 J. C. Turner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mt. Pleasant . . . . . . . . . . . 2 00
775 J as. Briscoe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Graham . . . . . . . . . . . . . . . 5 00
775 J. agler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bowie . . . . . . . . . . . . . . . . . 5 00
775 Geo. J. Bogles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Honey Grove . . . . . . . . . . 2 50
776 J. W. War . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cisco . . . . . . . . . . . . . . . . . 5 00
776 W. E. Taylor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . J acksboro . . . . . . . . . . . . . 5 00
778 H. H. Sagebeil . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ganado . . . . . . . . . . . . . . . 10 00
779 R. G. Davidson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Grand Saline . . . . . . . . . . . 1 00
779 Chas. Harcourt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Brady . . . . . . . . . . . . . . . . . 10 00
780 C. B. Patterson & Co . . . . . . . . . . . . . . . . . . . . . . . . Henrietta . . . . . . . . . . . . . . 10 00-
782 A. L. Green. .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Stanton . . . . . . . . . . . . . . . 5 00
782 . J. F. Davis. . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Lufkin . . . . . . . . . . . . . . .. 90
782 Russell & Atkinson . . . . . . . . . . . . . . . . . . . . . . . . . . Comanche . . . . . . . . . . . . . 5 00
782 T. H. Milhngton . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aransas Pass . . . . . . . . . . . 1 50
783 J. H. Furgeson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Guion . . . . . . . . . . . . . . . . . . 1 00
783 A. S. Reed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ballinger . . . . . . . . . . . . . . 6 00
783 M. F. Haralson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Doom (Hardeman Co.) .. 1 00
783 S. T. Beasley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Vernon . . . . . . . . . . . . . . . . 1 00
784 J. T. Smart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Baird . . . . . . . . . . . . . . . . . 5 00
784 H. H. Dial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hallettsville . . . . . . . . . . . 1 00
784 R. O. Raley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ballinger . . . . . . . . . . . . . . 5 00
784 F. P. Bradstreet . . . . . . . . . . . . . . . . . . . . . . . . . . . . Granger . . . . . . . . . . . . . . . 5 00
784 F. P. Granger . . . . . . . . . . . . . . . 5 00

Bradstreet . . . . . . . . . . . . . . . . . . . . . . . . . . . .


PUBLIC LANDS AND GENERAL LAND OFFICE. 659


Statement of Fees Held in Escrow Pending Issuance of Patents—Continued.
(As Shown by Ledger.)
Page Name. Address. Amount.
785 G. Slaughter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . 1 00
785 S. M. Farr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Richmond . . . . . . . . . . . . . 1 00
785 B. F. Church . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ vert . . . . . . . . . . . . . .. 1 00
785 A. B. Norris . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Binggold . . . . . . . . . . . . . . 1 00
785 H. C. Bill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Vernon . . . . . . . . . . . . . . . . 1 50
786 Jasper N. Haney . . . . . . . . . . . . . . . . . . . . . . . . . . . . Weatherford . . . . . . . . . . . 1 50
786 W. P. McCrokle . . . . . . . . . . . . . . . . . . . . . . . . . . . Graham . . . . . . . . . . . . . . . 5 00
786 J. W. Ford . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Angelo . . . . . . . . . . . . 5 00
787 E. B. Burleson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Matador . . . . . . . . . . . . . . 5 00
787 E. Edison . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Newport . . . . . . . . . . . . . . 5 00
788 M. E. Thurman . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ashby, Ill . . . . . . . . . . . . . 5 00
790 R. J. Donahoe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . DeLeon . . . . . . . . . . . . . . . 5 00
791 Frank P. Rlce . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Corregan . . . . . . . . . . . . . . 5 00
792 H. Ward . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Thurber . . . . . . . . . . . . . . . 2 00
792 R. A. McNabb . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dumas . . . . . . . . . . . . . . . . 1 00
792 H. L. Kuse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Weiss Bluﬁ‘ . . . . . . . . . . . . 5 00
793 Thos. F. Moody . . . . . . . . . . . . . . . . . . . . . . . . . . . . Canadian . . . . . . . . . . . . . . 6 00
794 J. M. Gotcher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Curtis . . . . . . . . . . . . . . . . . 5 00
794 H. H. Mathis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Llano . . . . . . . . . . . . . . . . . 1 00
794 P. M. Ford . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Memphis . . . . . . . . . . . . . . 2 00
794 W. J. Bybee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Nix . . . . . . . . . . . . . . . . . . . 1 00
796 Gibs n & Bledsoe . . . . . . . . . . . . . . . . . . . . . . . . . . . Rockland . . . . . . . . . . . . . . 5 00
797 L. A. Bradley . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . Bronte . . . . . . . . . . . . . . . . 5 00
797 B. F. Johnson. . ; . . . . . . . . . . . . . . . . . . . . . . . . . . . odge . . . . . . . . . . . . . . . . 5 00
797 R. F. Carroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ochiltree . . . . . . . . . . . . . . 5 00
799 Peter Swassing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Harrold . . . . . . . . . . . . . . . 5 00
799 C. S. Gunter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Diego . . . . . . . . . . . . . 1 50
799 S. B. Cooper. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Woodville . . . . . . . . . . . . . 3 75
799 T. H. Warren. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ft. Chadbourne. . . . . . 5 00
800 A. P. Rungate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lampasas . . . . . . . . . . . . . 5 00
800 J. . Harris . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Matador. . . .. . . . . . . . . . . 1 00
800 Mrs. Jennie Martin . . . . . . . . . . . . . . . . . . . . . . . . . Tilden . . . . . . . . . . . . . . . . 5 00
801 Lock McDaniel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Houston . . . . . . . . . . . . . . . 5 00
801 J no. Stanley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Damon . . . . . . . . . . . . . . . . 5 00
802 Joe Richmond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Center. . . . . . . . . . . . . . . . 5 00
803 . G. King... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Houston . . . . . . . . . . . . . . . 1 00
804 Jas. B. Keetmg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Angelo . . . . . . . . . . . . 1 00
804 T. L. Blanton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Albany . . . . . . . . . . . . . . . . 2 25
805 Leggett & Kerby . . . . . . . . . . . . . . . . . . . . . . . . . . . . Abilene . . . . . . . . . . . . . . . 7 00
806 R. . eans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Anderson . . . . . . . . . . . . .. 50
807 Del W. Herrington . . . . . . . . . . . . . . . . . . . . . . . . . . Dalhart . . . . . . . . . . . . . . . 2 00
807 Mrs. Stella Pearl Bellew . . . . . . . . . . . . . . . . . . . . . Par . . . . . . . . . . . . . . . . . . 5 00
808 H. C. Metzgar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Port Bryan, Ill . . . . . . . . . 5 00
809 W. H. Cook . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Clarendon . . . . . . . . . . . . . 10 00
810 Frank Thom son . . . . . . . . . . . . . . . . . . . . . . . . . Houston . . . . . . . . . . . . . . . 1 25
811 D. Stricklan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cleburne . . . . . . . . . . . . . . 12 00
812 W. T. Bratcher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Seymour . . . . . . . . . . . . . . 5 00
812 Kansas City Life Insurance Co . . . . . . . . . . . . . . . Kansas City . . . . . . . . . . . 10 00
813 Standard Land Co . . . . . . . . . . . . . . . . . . . . . . . . . . Kansas City . . . . . . . . . . . 5 00
814 H. G. Ware . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ayland. . . .' . . . . . . . . .. 5 00
814 W. H. Lloyd . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Houston . . . . . . . . . . . . . . . 6 00
814 H. M. Boyer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Blanket . . . . . . . . . . . . . . . 3 00
814 H. Field . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bronco . . . . . . . . . . . . . . . . 5 00
814 G. G. Speckles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . LaGrange . . . . . . . . . . . . . 6 00
815 Home National Bank . . . . . . . . . . . . . . . . . . . . . . . . Stanton . . . . . . . . . . . . . . . 5 00
816 Kimble County State Bank . . . . . . . . . . . . . . . . . . Junction . . . . . . . . . . . . . . 5 00
816 Grimes Saving Bank . . . . . . . . . . . . . . . . . . . . . . . . Grimes, Iowa . . . . . . . . . . 5 00
816 M. J. Brown . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Waterloo, Iowa . . . . . . . . . 10 00
816 A._Y Curtis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Marlin . . . . . . . . . . . . . . .. 5 00
816 Winneesheik County Bank . . . . . . . . . . . . . . . . . . . Calmer, Iowa . . . . . . . . . . 5 00
816 M. . MC nigh . . . . . . . . . . . . . . . . . . . . . . . . . .. E orado . . . . . . . . . . . . .. 5 00
817 A. M. Fagan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Casey, Iowa . . . . . . . . . . . 5 00
817 J. D. Bll‘d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Memp 's . . . . . . . . . . . . .. 5 00
817 H. C. Mantor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . aylor . . . . . . . . . . . . . . . . 6 00
817- G. Bedell. Moore Estate . . . . . . . . . . . . . . . . . . . . . San Antonio . . . . . . . . . . . 5 00
817 Chas. Wild . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ity . . . . . . . . . . . . . . . . . . 5 00
818 A. J. Coe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Colorado . . . . . . . . . . . . . . 5 00
818 R. 0. Harris . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Montague . . . . . . . . . . . . . 10 00
819 B. M Hammond . . . . . . . . . . . . . . . . . . . . . . . . . . . San Antonio . . . . . . . . . . . 5 00
819 J. H. Dennis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Wharton . . . . . . . . . . . . . . 5 00
819 AuEust‘Moos . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Junction . . . . . . . . . . . . . . 5 00
819 J. . BII‘C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Corrigan . . . . . . . . . . . . . . 5 00
820 R. E. Pennington . . . . . . . . . . . . . . . . . . . . . . . . . . . Salmon . . . . . . . . . . . . . . . . 5 00
820 W. B. Hutchinson . . . . . . . . . . . . . . . . . . . . . . . . . . . Tulia . . . . . . . . . . . . . . . . . 1 00
820 W. A. Kelley and Ed Bell . . . . . . . . . . . . . . . . . . . .. F'ahinal . . . . . . . . . . . . . . . . 5 17
821 W. H. Po er. . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . Pottersville . . . . . . . . . . . . 5 00
821 Dr. J. A. Youngkm . . . . . . . . . . . . . . . . . . . . . . . . . Yoakurn . . . . . . . . . . . . . . . 5 00
821 Cross . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pittsburg . . . . . . . . . . . . . . 5 00
822 Phll H. Clements . . . . . . . . . . . . . . . . . . . . . . . . . . . Goldthwaite . . . . . . . . . . . 5 00
6650
PUBLIC LANDS AND GENERAL LAND OEEIoE.
Statement of Fees Held in Escrow Pending Issuance of Patents—Continued.
(As Shown by Ledger.)


Page Name. Address. Amount.
822' H. H. Pearce . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Robert Lee . . . . . . . . . . . . . 5 00
823 F. S. Brewer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . May . . . . . . . . . . . . . . . . . . 5 00
823 G. G. Houston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Barstow . . . . . . . . . . . . . . . 6 00
823 Ira W. McCall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Culver, Kansas. . . . . . . . . 5 00
823 W. L. Crawford . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dilly . . . . . . . . . . . . . . . . . 5 00
824 Chas. Terrill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bovina . . . . . . . . . . . . . . . . 1 00
824 S. B Lofton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Canadian . . . . . . . . . . . . .. 5 00
824 W. H. Russell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hereford . . . . . . . . . . . . . . 1 50
825 J. M. Van Zandt . . . . . . . . . . . . . . . . . . . . . . . . . . . . Canyon . . . . . . . . . . . . . . . 5 00
825 M. T. Gardner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Guthrie . . . . . . . . . . . . . . . 5 00
825 Arthur L. Bailey . . . . . . . . . . . . . . . . . . . . . . . . . . . . Jamacia, N. Y . . . . . . . . . 4 00
827 J. C. Sommers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Vernon . . . . . . . . . . . . . . . . 6 00
827 C. C. Scarbrough . . . . . . . . . . . . . . . . . . . . . . . . . . . Big Springs . . . . . . . . . . . . 5 00
827 A. G. Loggins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Angelo . . . . . . . . . . . . 5 00
827 E. Forester . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rosenberg . . . . . . . . . . . . . 1 00
827 D. A. &ark . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Canyon . . . . . . . . . . . . . . . 6 00
825 Crawford Bros . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Orion, Ill . . . . . . . . . . . . . . 6 00
828 Eli Birdwill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Coleman . . . . . . . . . . . . . . 5 00
828 L. N. Halbert. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alpine . . . . . . . . . . . . . . . . 5 00
828 Fred Herff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Antonio . . . . . . . . . . . 5 00
828 E. M. Herron . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bronte . . . . . . . . . . . . . . . . 5 00
828 J. H. O’Ne . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Clarendon . . . . . ........ 5 00
829 S. A. Mainard . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Trentom . . . . . . . . . . . . . . 5 00
829 J. W. \ ar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cisco- . . . . . . . . . . . . . . . . . 5 00
829 A. R. Floy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Roby . . . . . . . . . . . . . . . . . 5 00
829 H. G. Shaw . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Clarendon . . . . . . . . . . . . . 5 00
829 G. L. Sanford . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Petersville . . . . . . . . . . . . . 5 00
829 W. K. McFaddin . . . . . . . . . . . . . . . . . . . . . . . . . . . Beaumont . . . . . . . . . . . . . 5 00'
829 C. A. Diehl . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . New York . . . . . . . . . . . . . 6 00
829 J. T. Ranspot . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Santo. . . . .' . . . . . . . . . . . . 5 00
830 P. B. Ward . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cleburne . . . . . . . . . . . . . . 5 50
830 L. H. Spurfeon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Independence,N. Y. . . . . 6 00
830 I. M. Anderson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hermlugh . . . . . . . . . . . . . 5 00
831 Ira Dickey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aspermont . . . . . . . . . . . . . 5 00
831 F. F. Bickerman . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sedalia, Col . . . . . . . . . . . . 6 00
831 P. W. Reynol s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Albany . . . . . . . . . . . . . . . . 5 00
831 Gracie Johnston . . . . . . . . . . . . . . . . . . . . . . . . . . . . Bunch, Iowa . . . . . . . . . . . 5 ()0
831 Henry Rothe . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hondo . . . . . . . . . . . . . . . . 5 ()0
832 Geo. W. Givins . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . Kansas City . . . . . . . . . . . 6 00
832 S. H. Buchanan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . L no . . . . . . . . . . . . . . . . . 5 00
832 S. A. ed_ rd . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Haskell . . . . . . . . . . . . . .. 1 25
832 D. M. Wright . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Esterline . . . . . . . . . . . . . . 5 00.
832 J. H. Milam . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Benjamin . . . . . . . . . . . . . . 5 00
832 W. S. Strickland . . . . . . . . . . . . . . . . . . . . . . . . . . . . Eagle Lake . . . . . . . . . . . . 5 00
833 Jas. E. Deegan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ransom, Ill . . . . . . . . . . . . 5 00
833 Dr. J. A. Coopage . . . . . . . . . . . . . . . . . . . . . . . . . . Alanreed . . . . . . . . . . . . . . 5 00
833 S. P ibson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Kingsville, l\/Io . . . . . . . . . 6 00
833 J. A. McElrath . . . . . . . . . . . . . . . . . . . . . . . . . . . . . eman . . . . . . . . . . . . . . 1 ()0
833 W. C. Flick . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hanson, Ill . . . . . . . . . . . . 15 00
834 F. C. Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alpine . . . . . . . . . . . . . . . . 5 00
834 W. C. Irvine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dulls Ranch, La Salle
. Count . . . . . . . . . . . 12 00
834 R. J. Atkinson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Goldthwaite . . . . . . . . . . . 5 00
834 Mrs. Sarah Ralph . . . . . . . . . . . . . . . . . . . . . . . . . . . Joilett. Ill . . . . . . . . . . . . . 5 00
834 W. E. Lockhart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Houston . . . . . . . . . . . . . . . 5 00
834 S. J. Allen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ()chiltree . . . . . . . . . . . . . . 5 00
835 W. L. Harper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ennis . . . . . . . . . . . . . . . . . 10 00
835 G o. Sloddard . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . Hereford . . . . . . . . . . . . . . 5 00
835 J. B. Reynolds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \Vheeler . . . . . . . . . . . . . 5 00
835 Geo. Morrison . . . . . . . .-. . . . . . . . . . . . . . . . . . . . . . Clarksville . . . . . . . . . . . . . 5 00
835 Howard Varner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Smithwick , . . . . . . . . . . . . . 5 00
835 J C. Clover . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Hamilton . . . . . . . . . . . . . . 5 00
835 J F. Sutton . . . . . . . . . . . . . . . . . . . . . . . . . -. . . . . . . Leon Springs... . . . . . . . 5 00
836 B. M. Estes. .. ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . Grandbury . . . . . . . . . . . . 6 00
836 Chas. Otto Curtis . . . . . . . . . . . . . . . . . . . . . . . . . . . Yorktown, Ind . . . . . . . . . 5 00
836 W. P. Dickson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Maysville, Ky . . . . . . . . . '10 00
836 C. M. Johnson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rockport, Minn . . . . . . . . 5- 00
836 S. P. White . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Moran . . . . . . . . . . . . . . . . 5 00
837 J. H. Cochran, Jr . . . . . . . . . . . . . . . . . . . . . . . . . . . Swcetwater . . . . . . . . . . . . 5 00
837 E. R. Jensen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Curvitas . . . . . . . . . . . . . . 2 50
837 W. H. Orand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Newman . . . . . . . . . . . . . . 5 00
837 Smith & Kemble . . . . . . . . . . . . . . . . . . . . . . . . . . . . Waxahachie . . . . . . . . . . . 5 00
837 D. G. Stevens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gorman . . . . . . . . . . . . . . . 14 50
837 Strause Bros. Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ligonier, Ind . . . . . . . . . . 6 00
838 Olive Hooper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Timpson . . . . . . . . . . . . . . 5 00
838 J. W. Willis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Marshlan'd, Neb . . . . . . . . 5 00
839 Thos. H. Rowan . . . . . . . . . . . . . . . . . . . . . . . . . . . . Canyon . . . . . . . . . . . . . . . 5 00
839 J. M. Ware . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fort Worth . . . . . . . . . . . . 5 00
839 Skinner & Co . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Clinton, Iowa . . . . . . . . . . 6 00


PUBLIC LANDS AND GENERAL LAND OFFICE. 661

Statement of Fees Held in Escrow Pending Issuance of Patents—Continued.
(As Shown by Ledger.)
Page Name. Address. Amount.
839 L. Miller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Orange . . . . . . . . . . . . . . . . 5 00
839 J. T. Gilmore . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tecumseh . . . . . . . . . . . . . 5 00
840 J. \ . Neill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Comanche . . . . . . . . . . . . . 5 00
840 S. T. Lowe, Jr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sarmtown . . . . . . . . . . . . . 5 00
841 G. H. Knaggs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Catulla. ._ . . . . . . . . . . . . . . 5 00
856 B. K. Richardson . . . . . . . . . . . . . . . . . . . . . . . . . . . Breckenr1dge.... . . . . . . 5 00
858 J. A. Mooney . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Woodville . . . . . . . . . . . . . 1 25
866 J. E. Grundy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Estellene . . . . . . . . . . . . . . 6 00
867 First National Bank . . . . . . . . . . . . . . . . . . . . . . . . . Rotan . . . . . . . . . . . . . . . . . 6 00
869 M. V. Saunders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Wheeler . . . . . . . . . . . . . . . 5 00
873 J. C Bailey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Paducah 5 00
875 Henry East . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Boerne . . . . . . . . . . . . . . . . 6 00
876 G. D. Richie . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Merk . . . . . . . . . . . . . . . . 5 00
878 J. L. Rogers & Co . . . . . . . . . . . . . . . . . . . . . . . . . . . Caddo . . . . . . . . . . . . . . . . 5 00
879 T. J. Perkins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Kirkland . . . . . . . . . . . . . . 5 00
885 W. L. Lloyd . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . .. Jacksonville. . . . . . . . . . .. 5 00
893 Mllam 8:. Wheat . . . . . . . . . . . . . . . . . . . . . . . . . . . . Seymour . . . . . . . . . . . . 1 00
895 Marathon State Bank . . . . . . . . . . . . . . . . . . . . . . . Marathon . . . . . . . . . . . . . 1 00
896 Geo. W. Baker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Del Rio . . . . . . . . . . . . . . . 6 00
903 Consolidated Abstract Co . . . . . . . . . . . . . . . . . . . . Aspermont . . . . . . . . . . . . 6 00
906 R. W. Priest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Carthage . . . . . . . . . . . . . . 5 00
907 First National Bank . . . . . . . . . . . . . . . . . . . . . . . . . Robert Lee . . . . . . . . . . . . 6 00
909 W. A. Vinson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Houston . . . . . . . . . . . . . . . 5 00
913 Jas. Massey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Middleburg, Ind . . . . . . . 5 00
914 R. . Crane . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sweetwater . . . . . . . . . . . . 5 00
915 Allen Humphrey . . . . . . . . . . . . . . . . . . . . . . . . . . . . Johnson City . . . . . . . . . . 5 00
917 Peter Meyer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Colmar, Iowa . . . . . . . . . . 5 00
921 G. . Slone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gorman . . . . . . . . . . . . . . . 5 ()0-
927 J. C. Jenkins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Canyon . . . . . . . . . . . . . . . 6 00
929 J. S. Moore . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Luskenback . . . . . . . . . . . 5 00
929 D. H. Scott & Son . . . . . . . . . . . . . . . . . . . . . . . . . . Paris . . . . . . . . . . . . . . . . . . 5 00
932 J as. Brown . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Roaring Springs . . . . . . . . 5 00
933 Clty National Bank . . . . . . . . . . . . . . . . . . . . . . . . . Colorado . . . . . . . . . . . . . . 5 00
933 Raleigh Martin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lubbock. . . . . . . . . . . . . . 5 00
937 C. W. Johnson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Graham . . . . . . . . . . . . . . . 5 00
937 Cam Bangle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Belton . . . . . . . . . . . . . . . 5 00
938 A. A. Nance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cone . . . . . . . . . . . . . . . . . . 2 35
940 J. A. Walton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hemphill . . . . . . . . . . . . . . 5 00
942 J. A. Chestnut . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Brazos . . . . . . . . . . . . . . . . 5 00
943 W. Karr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Leonard . . . . . . . . . . . . . .. 5 00
943 First National Bank . . . . . . . . . . . . . . . . . . . . . . . . . VVeimar . . . . . . . . . . . . . . . 5 00
945 H. Young . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. a a . . . . . . . . . . . . . . . .. 5 00
947 D. U. Burleson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gorman . . . . . . . . . . . . . . . 5 00
949 C. D. Neely . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Paducah . . . . . . . . . . . . . . 10 00
949 J. J Gibson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . row . . . . . . . . . . . . . . . .. 6 00
949 W. W. Crosby . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . El Paso . . . . . . . . . . . . . . . 5 00
952 J. M Bankhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . Millsap . . . . . . . . . . . . . .. 5 00
953 Hall Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Temple . . . . . . . . . . . . .. 2 00
954 Runaldo Madrid . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ruidasa . . . . . . . . . . . . . .. 5 00
956 K. Pemberton . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lengleville . . . . . . . . . . . . . 5 00
957 J E. Serell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Saba . . . . . . . . . . . . . . 28 00-
958 Arthur O’Dell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Drunright, Okla . . . . . . . . 6 00
958 . . Baldwin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . aton . . . . . . . . . . . . . . .. 5 00
961 H_. G. Bennett . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Aberdeen . . . . . . . . . . . . . . 5 00
965 First National Bank . . . . . . . . . . . . . . . . . . . . . . . . . Ochiltree . . . . . . . . . . . . . . 10 00
965 V. E. Baldridge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Chico . . . . . . . . . . . . . . . . . 5 00
966 . A. Hanna . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pecos . . . . . . . . . . . . . . . . . 5 00
970 T. P. Perkins . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Palo Pinto . . . . . . . . . . . . . 5 00
970 Jno. S. Ray . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Crowell. . . . . . . . . . . . . . . 5 00
971 J. E. Kinney . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Miami . . . . . . . . . . . . . . . . 5 00
971 Mrs. Jane Gallup . . . . . . . . . . . . . . . . . . . . . . . . . . . Cedar Falls, Iowa . . . . . . 10 00
972 Alvord State Bank . . . . . . . . . . . . . . . . . . . . . . . . . . Alvord . . . . . . . . . . . . . . . . 5 00
973 Jno. Hoenas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Moran . . . . . . . . . . . . . . . . 10 00
974 C. M. Caldwell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Breckenridge . . . . . . . . . . . 5 00
974 E. R. Benson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Uvalde . . . . . . . . . . . . . . . . 5 00
975 H. E. Wyenkoop . . . . . . . . . . . . . . . . . . . . . . . . . . . . Chicago . . . . . . . . . . . . . . . 5 00
975 Geo. W. P. Coats . . . . . . . . . . . . . . . . . . . . . . . . . . . Abilene . . . . . . . . . . . . . . . 11 00
975 Fordyce State Bank . . . . . . . . . . . . . . . . . . . . . . . . Fordvce . . . . . . . . . . . . . . . 10 00
975 R. S. Barber . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hartburg . . . . . . . . . . . . . . 5 00
976 H. J. Critsinger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Graham . . . . . . . . . . . . . . . 5 00
976 Arnold & Arnold . . . . . . . . . . . . . . . . . . . . . . . . . . . . Graham . . . . . . . . . . . . . . . 9 00
976 . asterson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Dallas . . . . . . . . . . . . . . .. 6 00
977 T. J. Wright . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Throckmorton . . . . . . . . . 5 ()0
977 W. J. Gillespie . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Omaha, Neb . . . . . . . . . . . 5 00
978 Mrs. Jesse M. Freedlin . . . . . . . . . . . . . . . . . . . . . . Janes Mills, Pa . . . . . . . . . 6 00
979 T._B. Griffith . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Terrell . . . . . . . . . . . . . . . . 5 00
980 W111 Crow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Canadian . . . . . . . . . . . . . . 6 00
982 Wurzbach & Wertz . . . . . . . . . . . . . . . . . . . . . . . . . . Seguin . . . . . . . . . . . . . . . . 5 00
982 W. O. Beatty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Greenfield . . . . . . . . . . . . . 5 00


662 TREASURY DEPARTMENT.
Statement of Fees Held in Escrow Pending Issuance of Patents—Continued.
(As Shown by Ledger.)

Page. Name. ‘Address. Amount.

982 T. M. Cunningham . . . . . . . . . . . . . . . . . . . . . . . . . Miami . . . . . . . . . . . . . . . . 6 00
983 R. B. Moorman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . City . . . . . . . . . . . . . . . . . .' 5 00
984 Mrs. J. M. Britain . . . . . . . . . . . . . . . . . . . . . . . . . . Fort Worth . . . . . . . . . . . . 5 00
984 R H. Hapsan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Zavalla . . . . . . . . . . . . . . . . 5 00
984 I L. Matthews . . . . . . . . . . . . . . . . . . . . . . . . . . . . . San Augustine . . . . . . . . . 5 00
984 M. ay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rockland . . . . . . . . . . . . . . 5 00
985 First National Bank . . . . . . . . . . . . . . . . . . . . . . . . . Comanche . . . . . . . . . . . . . 5 00
985 Farmers and Merchants State Bank . . . . . . . . . . . Ranger . . . . . . . . . . . . . . . . 5 00
985 E. T. (Bert) Chilton . . . . . . . . . . . . . . . . . . . . . . . . . Electra . _ . . . . . . . . . . . . . . . 5 00
985 R. B. Baker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sonora . . . . . . . . . . . . . . . . 6 00
985 E. A.- Watson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rotan . . . . . . . . . . . . . . . . . 5 00
986 T_. J. Pelley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Kirkland . . . . . . . . . . . . . . 6 00
986 First National Bank . . . . . . . . . . . . . . . . . . . . . . . . . Goree . . . . . . . . . . . . . . . . . 6 00
986 G. L. Phillips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Plainview . . . . . . . . . . . . . 5 00
986 R. G. ye . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Goodni ht . . . . . . . . . . . .. 10 00
987 R. L. Carlisle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Grand aline. . . . . . . . . . . 5 00
987 W. D. McGehee. . . . . . . . . . . . . . . . . . . . . . . . . . . . Wayside . . . . . . . . . . . . . . . 6 00
987 T. E. Powell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Baird . . . . . . . . . . . . . . . . . 5 00
987 E. A. ay . . . . . . . . . . . . . . . . . . . . . . . . . ..-...... Matador . . . . . . . . . . . . .. 10 00
987 J. B. Smart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Admiral . . . . . . . . . . . . . . . 5 00
987 Geo. B. Lucas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . City . . . . . . . . . . . . . . . . . . 5 00
988 C. E. Thompson . . . . . . . . . . . . . . . . . . . . . . . . . . . . Big Springs . . . . . . . . . . . . 6 00
988 S. M. Duprees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Orange . . . . . . . . . . . . . . . . 5 00
988 R. D. Earnest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . City . . . . . . . . . . . . . . . . . . 5 00
988 O. D. Lisle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Graham . . . . . . . . . . . . . . . 5 00
988 J. D. Merriman . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Wheeler . . . . . . . . . . . . . . . 5 00
988 Chas. Wemacht . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Toyahvale . . . . . . . . . . . . . 5 00
988 Behn Cook . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Marshall . . . . . . . . . . . . . . 5 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. *$4,542 85


*Correct total of these items as they here appear is $4,587.15.—Secrctary of Senate In-
vestigating Committee.
TREASURY DEPARTMENT.
REPORT OF SUBooMMITTEE No. 5.
Austin, Texas, December 15, 1917.
Hon. Ed Westbrook, Chairman, Senate Central Investigating Committee,
and Hon. W. M. Fly, Chairman, H o'use Central Executive Committee.
We, your Subcommittee, to whom was referred for investigation the
State Treasury Department, beg leave to report that we have performed
our labors, and although, in the limited time, we were unable to de-
vote as much time to the study of details as we should have done, we
feel that our investigation was complete enough for substantial and
practical purposes, and we submit herewith our report as follows:
The State Treasury has ﬁve employes besides the State Treasurer,
the night watchman and the porter, and while these employes were able
with comparative ease to discharge the duties of that office prior to
September 1, 1917, the fact that the appropriation bill which became
eﬁective at that time was so particularly itemized, entailed a great
amount of work that was seemingly unnecessary on this department, and
causes the present force to be greatly overworked at certain periods.
Under the new appropriation bill the number of the appropriation
ledgers had to be greatly increased and separate accounts kept in the
department for practically every employe, as separate warrants now
have to be issued on each individual item, and many thousand more
warrants will be issued annually under the present bill than was hereto-
TREASURY DEPARTMENT. ' 668
fore required. For instance, the payrolls from the different institu-
tions are itemized, and each employe signs on the line opposite the ~
amount he is entitled to receive, and under the present appropriation
bill the warrants have to be issued to each one separately, whereas they
were heretofore issued to some representative of the institution and paid
' by him to the employes.
We did not count the actual cash in the State Treasury, but we exam-
ined the books carefully and found that they were in balance, and show
at the close of each business day the total receipts and disbursements
and also the amount of cash on hand. I
The department seems to be complying with the law, except that the
State Treasurer does not make, and does not ﬁnd it practical to make
a report of unpaid warrants monthly to the State Comptroller. This
seems to be unnecessary and the law might be amended.
When we entered the department we found that there was a check
by some other department on every fund, except the gross receipts tax
fund, upon which there was no check; but after discussing the matter
with employes of the department an arrangement was made for the
Comptroller to keep a record, that is, a complete check on this fund.
Upon further investigation the Committee found that only about
$800,000, which is approximately 20 per cent of the State funds, can,
under the present law, be. kept in State depositories; also found the
lowest rate paid by any depository being 3.17 per cent, and the highest
being 5.76 per cent, the average being 4.27 per cent.
The examination in the bond department showed that all bonds were
systematically arranged and kept, but we believe it would be economy
of time and space if all the bonds required to be kept in the State
Treasury, in the future, be of uniform size and form.
Your Subcommittee also found that under present laws it is neces-
sary for the State Treasury to carry forty—five separate funds, and in
addition thereto a “junk fund” account for each of the eleemosynary
institutions, and that at different times these special funds have large
amounts of money that cannot be used for the payment of appropria-
tions from the general revenue. Several of these funds are inactive,
and your Committee sees no reason why the money contained in them
should not be placed in the general revenue so that the State might
get the use of it, as there is no reason for the existence of such funds.
We see no reason why the ﬁsh and oyster fund of $98,490.85; the
pure food fund which has been turned into the Treasury; the game,
ﬁsh and oyster fund 0f.$6'7,400.5’7' ; extra clerical hire for the Industrial
Accident Board of $1,800; private employment agency fund of $626.87 3
inspector of masonry fund of $51.50; vital statistics fund of $8.50,
and the vocational agricultural fund of $14,876.36, should not be
turned into the general revenue and future amounts accruing to such
funds immediately paid into the general revenue. And we see no
reason why the escheated estates fund of $6,037.11; the settlement
escheat fund of $22,303.60, and the excess purchase price fund of
$5,465.13, should not be turned into the general revenue, future amounts
accruing to such funds deposited in the general revenue and an account
664 TREASURY DEPARTMENT.
kept thereof, and such payments as have to be made therefrom be paid
out of the general revenue. The account of the Penitentiary Com~
mission is also allarge fund, and in the opinion of this Committee the
law should be so amended as to turn this fund into the general revenue
and let the penitentiaries be supported by legislative appropriation, but,
as the Penitentiary Committee more properly has charge of this matter,
this is merely a suggestion.
Each of the eleemosynary institutions has a “junk fund,” but under
a construction of Section 2a of the eleemosynary bill, page 108,. Acts
of the First Called Session of the Thirty~ﬁfth Legislature, such insti-
tutions did not deem it necessary to deposit such “junk fund” in the
State Treasury, but the Attorney General ruled that they should, and
the Southwestern Insane Asylum has again started to making deposits.
It is the opinion of your Committee that these funds should become a
part of the general revenue, and adequate appropriations made for the
maintenance of the several institutions.
The pure feed fund under the administration of the Agricultural and
Mechanical College, which amounts to approximately $100,000 a year,
is required by law to be deposited in the State Treasury, and invariably
we ﬁnd that within a very few days after the money has been deposited
in this fund it is drawn out, presumably .to be deposited in a Bryan,
bank. _
It is the opinion of your Committee that each deposit of special
funds should be accompanied by a statement showing the source from
which such funds were derived, and that each check or voucher drawn
against such funds should be accompanied by some statement or nota-
tion showing the purpose for which the same is drawn.
>“The testimony of J. M. Edwards, State Treasurer, discloses the fact
that he and his associate had secured from some of the banks in Austin,
Texas, where he kept State funds on deposit, loans in the amount of
$6,000 in one instance, and $3,500 in another, on a very low rate of
interest, possibly from 1 to 2 per cent. This shows on its face a very
inadequate rate of interest and. leads to the conclusion that there must
be other considerations for these loans. We do not charge these trans-
actions to be dishonest transactions, and do not contend that because
of this fact the State has lost any money. However, we do believe
these practices to be improper and subject to criticism and should be
discontinued.
The work of the State Revenue Agent could be placed under and
performed by the Treasury Department. '
Respectfully submitted, '
(Signed) C. F. SENTELL,
Chairman.
W. L. HUDsrETH,
House Committee No. 5.
GEo. M. HoPKINs,
Chairman, Senate Subcommittee No. 5.
*Mr. Fairchild proposed this paragraph as an amendment in the‘ Central
Committee, and same was adopted.
THE J UDICIARY. 665
THE. JUDICIARY.
REPORT or SUBCOMMITTEE No. 7..
H on. Ed l'lfestb'rook, Clzai-rmmz, Sena-{e Central Investigating Committee,
and Hon. W. M. Fly, Chair-man Central Executive Committee of the
House.
In the discussion of the question we fully realize its importance. We
ﬁnd the courts performing their duties in accordance with the law, and
have but few suggestions to make with reference to routine business,
and embrace them in the following‘ three recommendations, towit:
.1. We recommend that the clerks of the respective Courts of Civil
Appeals receive an annual salary of an adequate amount. and that the
fees received by said courts be deposited in the State Treasury to the
general revenue account.
2. That the opinions of the various courts be distributed to the
public only on a cash basis.
3. That the decisions of the various appellate courts be not entered
in the judgment record but ﬁled and reported as now provided by law.
There is no apparent necessity for recording opinions because of vari-
ous reasons. These opinions are ﬁled in each case and reported by a
court reporter and duly published with as much care, or perhaps more,
than is given the recording of them by the various clerks. This occurs
to us to be an unnecessary expenditure.
Recommendation No. 1 is made because of the fact that the duties
of the respective clerks of the appellate courts are all of equal im-
portance. and it has come to the attention of the Committee that some
of’ the clerks receive a much larger sum than we deem adequate, while
others do not receive a suﬁ’icient sum. By placing these officers on a
salary basis it would more equally recompense all the appellate clerks.
Recommendation No. 2 is made because of the fact that the books
of the various clerks that we have examined show that a number of
the opinions of the respective courts have been delivered to various’
attorneys throughout the State and have not been paid for.
RELATIVE TO JURISDICTION OF SUPREME COURT.
We have had a number of judges before us presenting their views
orally in addition to a number of written communications. There is
a marked variety of opinion. among: those who have presented their
views to us as to what should be done. After a careful consideration
of what has been said, it appears that the prevailing.r idea is that the
right of appeal should be limited or that the Supreme Court have no
other jurisdiction than to settle conﬂicts arising from ‘diverse opinions
of the Courts of Civil Appeals and passing‘ on the validity of the
statutes. It may be pertinent to state that a member of the Supreme
' Court recommends the latter alternative while another member of that
court is unalterahly opposed to it. Of course. all have emphasized the
advantage of having~ efficient trial judges, and we, too, think that this
cannot be too strongly emphasized.
666 THE J IIDICIARY.
‘FA reduction of the right of appeal by making the amount involved
greater will at times work considerable hardship in this: if the amount
is placed in any considerable sum, oftentimes litigants of small means
only may have all their property at stake, and by reason of local in-
ﬁuence lose their all with no appeal, and, too, better opinions are
written in cases that involve only small amounts than in cases that
involve large sums because of the fact that on the hearing of a case
involving only a small sum the court will naturally look less to the
effect the judgment or opinion will have than if the amount be large,
and will‘ apply its attention 'more to the solution of the question in-
volved. This cannot be otherwise considering that justices and judges
are only human beings. The other suggestion appeals to us more,—
that is, that only conﬂicts of opinions of the Courts of Civil Appeals
be solved by the Supreme Court, and that the Supreme Court pass
upon questions where a statute has been declared invalid. This result
may be accomplished by statutory enactment without amendment of
the Constitution because of the fact that under the present Constitu-
tion the appellate jurisdiction of the Supreme Court is much less than
the statutory jurisdiction and is as follows: “* * * shall extend to
questions of law arising in the cases in the Courts of Civil Appeals in
which the judges of any Court of Civil Appeals may disagree, or where
the several Courts of Civil Appeals may hold diiierently on the same
question of law or where a statute of the State is held void.”
tWe- recommend that the present statutory jurisdiction be repealed
and that the jurisdiction of the Supreme Court be restricted to the
Constitutfional jurisdiction.
Our Committee has learned from the members of the Supreme Court
that the bare Constitutional jurisdiction would not permit enough busi-
ness to get into the Supreme Court to occupy all of its time, therefore
additional statutory jurisdiction might be added so that enough cases
could get into it for consideration to keep it busy. This might be
done by enacting a statute permitting cases involving $3,000 or more
to be appealed to the Supreme Court, and repealing the present statutes
conferring jurisdiction. Should this permit enough cases to get into
the Supreme Court to congest its docket the jurisdictional amount could
be increased. This method of ﬁxing the jurisdiction of the Supreme
Court would be certain. and all vexing questions of determining whether
the Supreme Court has jurisdiction would be eliminated and there
would be no attempt made to get into the Supreme Court by litigation
where the amount involved was less than the jurisdictional'sum ﬁxed.
Litigation involving land, as a matter of course, should go to the
Supreme Court regardless of its value, as the rights of land should
be more carefully safeguarded than any other vested rights.
Here, however, we have this to observe. That those seeking delay

*By an amendment offered in the Central Committee by Mr. De iBogory, and
which was adopted, this paragraph was stricken out, and the paragraph next fol~
lowing was offered and adopted in its stead. -
j'This paragraph adopted by the Central Committee, as an amendment, in lieu
of the paragraph last preceding.
THE J UDICIARY. 667
will urge conflicts in the opinions of the Courts of Civil Appeals to
exist in their particular case whether they be there in fact, and there
will be some supposed conﬂicts in practically every case, we fear,—
which question cannot be determined without a review by the Supreme
Court. Should this method reduce the work of the Supreme Court
measured by the present volume of business, still the delay of apply-
ing the machinery of that court to the judgments of the Courts of
Civil Appeals cannot be lightly considered and will be of sufficient in-
centive no doubt to bring a large number of cases to that court, and
we fear larger and larger as time passes until that body will be again
overcome by the stress of business. This being the chief ground for
jurisdiction, the search for conflicts will be sharper by the attorneys, .
and the feeling that it will engender in the losing litigant’s breast who
was a party to the prior judgment of the Court of Civil Appeals, which
judgment is in conﬂict with a subsequent decision of another Court of
Civil Appeals, and wherein the Supreme Court sustains litigant’s con—
tention in the subsequent case as the correct enunciation of the law,
will cause many litigants under these conditions to feel that they have
been mulcted, there being no appeal from the ﬁrst opinion of the
Courts of Civil Appeals and the law as laid down by the Supreme Court
being contrary to that laid down in the prior case. We think that
perhaps this feeling would not be unmerited. A Court of Civil Ap-
peals would almost be bound in every case it afﬁrmed to write an
opinion, otherwise it would be impossible to ascertain whether its judg-
ment was in conflict with some other judgment of a Court of Civil
Appeals.
WHETHER THERE SHOULD BE AN INCREASE IN MEMBERSHIP OF THE
SUPREME COURT.
There has been some mention made that the people of the State of
Texas do not desire an increase in the membership of the Supreme
Court as indicated by their vote on the Constitutional amendment to
that effect- submitted to them during the year 1915. That amendment
provided that the membership of the Supreme Court be increased to
ﬁve members. Anyone that made any study whatever of the subject
has learned that the larger the membership of a court working as a
unit the less it can accomplish. We quote here from Bulletin 7a,
American Judicature Society, page 14, as follows:
“With the growth of population and appellate practice the court was
enlarged to ﬁve members, and often later to seven members. Here ﬁrst
arose the trouble now almost universally experienced. Five judges
sitting in appeal could not work as speedily as three, and seven judges
working along traditional lines were so much slower than ﬁve or three
that a change in methods became imperative.”
Therefore as usual, the people as a whole, when a matter is sub-
mitted to them, are right.
668 _ THE JDDIcrAur.
SELECTION OF OUR JUDICIARY.
We want here to make an observation with reference to the selection
of our judiciary, and the reason we do this at this particular point in
the report is, that it comes best after our statement with reference to
the discernment of the people as a whole, so that it may not be thought
that we have lost sight of our former statement at some later point.
The qualifications of a judge, as we see it, are ﬁrst, honesty; second,
knowledge of the law; third, executive ability. In selecting the dif-
ferent judges these three qualiﬁcations should be uppermost in our
minds. Other officers in the governmental machinery necessarily must
have other qualiﬁcations such as policies of government and political
views, which policies and views are usually made known to the people
through the public press, campaign literature and from the stump.
This method of disseminating information with reference to the named
qualiﬁcations of the judiciary could ‘not necessarily be accomplished, as
those elements are not discernible except by intimate acquaintanceship
through a considerable portion of time. Without any disrespect to our
present judiciary, it must be conceded that at times the best suited
men are reluctant to enter into political strife and turmoil to attain
a position in it. The average person never contemplates having a law-
suit. and he does not care particularly who the, various judges be—
he is more interested in the election of other officers. The plausible
hand-shaking judge, who is unable to make a living in the practice
of the law, and who seeks to reap a harvest from his ability to harangue
the people and extol his own merits, should in some manner he elim-
inated. This evil might be remedied by having a separate primary
for the nomination of the judiciary.
REVIEW OF THE PRESENT SYSTEM AND CHANGES SUGGESTED.
Our judiciary as compared with the judiciary of other States has
many things that are not equalled by the system of any other State,
and if it were not for the congestion caused by the large volume of
business we would have a system that would compare favorably with that
of any other State, and, with a few minor changes, would be entirely
satisfactory; but, owing to the large volume of business, we must adopt
some relief measures. The Supreme Court is now many years behind
with its work, this without fault of the court, because it is doing all
in its power. The makeshift provision of the last Legislature, although
disposing of many applications for writs of error, is placing more causes
upon the docket of the Supreme Court, and the Constitutional provision
that each Court of. Civil Appeals be composed of three judges being
in mind, and also the indisputable fact that a decision of any one
Court of Civil. Appeals when acting with only two members, the other
discharging the duties of the Commission, would in many instances
be different had all three members acted jointly as contemplated by
the Constitution, causes us to urge some other method of relief.
THE J UDIOIARY. 669
At the time of the drafting of the State Constitution the framers
thereof were of the opinion that there should be but one Supreme Court
in Texas, divided into two divisions, three members in each. This is
true though one division was named the Court of Criminal Appeals
and the other the Supreme Court. The volume of business in each of
these courts multiplied, but that in the Supreme Court increased more _
rapidly than that of the Court of Criminal Appeals. However, the
Court of Criminal Appeals renders from six to seven hundred cases
per annum. This, of course, the Supreme Court is unable to do be-
cause of various reasons, one of which is the diversity of the questions
raised because of the almost unlimited ramiﬁcationof the civil law.
The judges of the Court of Criminal Appeals naturally become better
acquainted and particularly familiar with all phases of criminal law,
which is due to the fact of their constant application to the one sub-
ject. The Courts of Civil Appeals dispose of approximately 125 to
150 cases per year each, and the Supreme Court approximately '70
cases a year in addition to the passing upon several hundred applica-
tions for writs of error; Therefore, it may be readily seen that the
conditions above mentioned that surround the Court of Criminal Ap-
peals tend to the rapid dispatch of business, and when we consider that
if any individual should be entitled to two appeals, it would be the
one whose life is at" stake rather than one who has only money or prop-
erty in dispute. It appears to us that, although much has been said
.and written with reference to what has been done or what might be
vdone in some other State or country, we need not look further than
to the plan as laid down in our Constitution which has-so aptly demon~
strated itself in our State to find a solution of our appellate court prob
lem in the Way that we deem most satisfactory.
The framers of our Constitution did not foresee the vast expansion of
our State and did not conceive the tremendous amount of civil busi~
ness that would come before our courts; but, with the shining example
of specialization as shown by the Court of Criminal Appeals, it would
indeed be a regret to us if the harvest of this experience of years and
years he not reaped by us and we forego an entrance upon a ﬁeld
untried and speculative with so important a matter as is in hand. The
civil law’ is divided into subjects as distinctive as it is distinct from
the criminal law. This being true, why, should we not have a Supreme
Court, not of two divisions as we have it now, but of several more
divisions sufi’icient to transact the business of that court with expedition;
for example, have one division, as at present, for the criminal business;
one to pass upon cases that involve the right of contract; another to
-pass upon equitable matters, and another torts, etc., with, however,
enough elasticity that, should one division be overworked while some
other might be idle, to the idle division might be assigned some of the
other division’s work;.always, however, maintaining, as much as pos-
sible, the line of demarkation with subjects as a guide for the dis-
tribution of work between the various divisions.
We regret to suggest that the Court of Criminal Appeals be made
670 -THE J UDIOIARY.
a division of the Supreme ' Court, and its identity lost, because of its
wonderful efﬁciency, and we are induced to do this only by reason of
two conditions; one is, that conﬂicts might be easily and readily solved ;
the other is, that in a very few years there is no doubt but that the
volume of business in that court will be such that it will not be able
to dispose of it. When that condition arises, it will not come about
at once, but gradually. By permitting it to become a division of the
Supreme Court, the overﬂow may be disposed of by other divisions' If,
however, the Court of Criminal Appeals be an independent court, when-
the stress of business becomes so great that the court could not dispose
of it, another division would be necessary, which, at ﬁrst at least, would
not have suﬂicient work to keep it employed.
There would be very little opportunity for a conﬂict of opinions in
the substantive law, and what conﬂicts might arise in procedure or
' evidence could be settled by referring the point to several divisions or
the whole court. We do not suggest that the whole court acten ba-nc,
but that the divisions that are in conﬂict settle the disputed question.
Should, however, the two divisions be unable to arrive at a solution
because of a tie vote, then the Chief Justice of the Supreme Court
might assign some member of the court to those particular divisions
having the matter in hand, making the number of justices odd, thereby
making a tie impossible. This is merely a suggestion, and the system
should be ﬂexible enough'so that the court may govern these matters
as it may see ﬁt. This course could be pursued to settle conﬂicts of
opinion on substantive law also. In applying this system it would
only be a short time before the particular justice assigned to a certain
branch of the law would attain the highest eﬂiciency. He could per-
form his duties with greater ease and speed, and his decisions in a very
short while would be a standard of authority on the particular subject,
not only throughout our State but throughout the United States. This
would also eliminate the necessity of writing many opinions, for the
reason that now the Courts of Civil Appeals must'write opinions al-
though the questions decided have, on numerous occasions before, been
decided in Texas. This must be done for the purpose of a basis for
review by the Supreme Court. ~
APPEALS.
. The number of judges that it would require to transact the business -
of the State is impossible to forecast for several reasons. One is, it is
almost impossible to determine the number of cases that are appealed
annually because of the fact that sometimes the‘ same case is taken to _
the Court of Civil Appeals several times, the litigant having the inten-
tion of having it ﬁnally passed upon by the Supreme Court. There
can be no question but that many appeals are taken now for the sole
purpose of delay, and the length of time that. it requires, to ﬁnally
dispose of a case through the court of last resort is conducive of more
appellate work. Of course, there is no way of determining just what
proportion of appealed cases belong to this class, but, in our opinion,
THE J UnicIARY. 6'71
it would be a surprisingly large number. Then, too, it is difficult to
determine just the extent to which the enhanced efﬁciency of the special-
ized judges would reach, and, lastly, it is impossible to foresee the
future demands of this court growing out of the development of the
various resources of our State. It is our candid judgment, however,
that ﬁve or six divisions could dispose-of the present business if the
hereinafter changes be made governing appeals.
Appeals should never be made where the amount involved is approxi-
mately equal to the cost. At the time our present Constitution was
framed one hundred dollars was worth as much as several hundred
dollars at this time. There should be no appeal to an appellate court
of a case of which the justice court has original jurisdiction, and the
appeal from the justice court to a trial tribunal which may be superior
to that court should be ﬁnal. Then, too, the appellate court rules
should be so changed that there would be less technicality in the rais-
ing of questions for its consideration, obviating the now general prac-
tice among lawyers of raising the same question two, three, four, ﬁve
and six times in different ways, for fear the courts might in one of
the instances not consider the question properly raised. We do not
want to be understood that all formality or decorum be dispensed with
or any of it, but we do think it should be required of litigants that
they raise each question that they desire reviewed by the appellate court
only once in an intelligent and comprehensive manner. After doing
this it should be the duty of the appellate court to consider the ques-
tion, although not raised in form as regular as the court might wish it.
That briefs, too, be made more comprehensive, and that the court be
enabled and authorized to decide appeals solely upon consideration of
the brief unless there be a conflict between the litigants in their briefs
with reference to the point involved, this, however, to be within the
exclusive discretion of the court. It occurs to us that many appeals
could be disposed of without the consideration of the records at all,
when a pure question of law is raised.
This, among other things, could be accomplished by a repeal of the
present statutes governing procedure in our courts, permitting the
Supreme Court to formulate rules of procedure. which should be done.
We believe that a. Constitutional amendment would be adopted by
the people permitting the changes in the appellate courts as above out-
lined, as its adoption would save the people the expense of maintaining
the various Courts of Civil Appeals, libraries, clerical force, and the
number of appellate court judges could unquestionably be decreased,
delays in litigation obviated, fewer opinions written and an opportunity
given our courts to specialize. thereby attaining the highest degree of
efficiency, and the people of Texas, as well as the people of every State
in the Union, believe in specialization. Should it be adopted there
would be no necessity of writing opinions except on novel questions.
The transformation could be accomplished by permitting the present
judges of the various appellate courts to constitute the First Supreme
Court until the accumulated business now pending in the various courts
672 - THE J UDICIARY.
be disposed of, at which time the judges could be reduced in number
as would be suﬁcient to transact the business of the State.
TRIAL COURTS.
There should be no terms in the trial courts, and delays incident to
terms should be overcome by permitting a continuous session at all
times. The average county in Texas could well maintain one trial
judge to dispose of all matters of a judicial nature within the particular
county. This judge we might designate as a superior judge. In coun-
ties of larger population several of these judges .could be maintained,
while in counties of smaller population several counties could join in
one judicial district and the court preside in each particular county as
business accumulated for trial. The court should have jurisdiction
over all matters above the jurisdiction of the justice court. The duties
now performed by the county judge with reference to the business of
the county should be transacted by the commissioners court under the
direction of a commissioner as presiding officer, elected from the county
at large. The superior judge should be permitted to interchange dis-
tricts in a very elastic manner, and an interchange should be permitted
when an afﬁdavit is ﬁled by any person who is a party to any case who
is of the opinion that he cannot get justice at the hands of a particular
judge.
JUSTICE ooUnTs.
*The justice of the peace court is a very valuable institution, and
should remain intact as it is, except that when cases are ﬁled in the
justice of the peace court and by agreement or consent of the parties
are transferred to a superior court for determination, no cost should
be attached incident to the trial or rendering of judgment, and the
papers as ﬁled in the justice of the peace court be transmitted to the
superior court without expense to litigants.
CONCLUSION.
These are changes that could be made possible by an amendment to
the Constitution, the provisions of which to be similar to the judiciary
section of the Federal Constitution, providing that the judiciary of
the State consist of one Supreme Court of ﬁfteen members, which num-
ber may be increased or diminished by law, providing that said court
may divide itself into divisions, each one to be a working body as may
be prescribed by rules promulgated by the court en banc, and such
other courts as may be provided by law, the Supreme Court to exercise
jurisdiction in a manner prescribed by law coextensive with the limits
of the State; the jury and grand jury system remain as it is under
the present Constitution, except that provision be made that juries
in superior courts passing upon matters involving small sums or small
property values consist of six men.
*By an amendment offered in the Central Committee by Senator Hopkins, and
_Whjch Wis adopted, this paragraph was stricken out.
THE J UDICIARY. 673
The selection of the Supreme Court justices should, in our opinion,
be by a vote of a certain district; the State to be divided into as many
districts as there are justices so that the people may better know the
various qualiﬁcations of the candidates. The manner of the selection,‘
qualiﬁcation, compensation and term of ofﬁce should, however, be left
for statutory control, including even the suggestion above mentioned
that each justice be elected from a subdivision of the State.
A Constitutional convention should be called that the judiciary article
might be revised, but in the event this is not done a Constitutional
amendmei'lt would. be the next best manner of changing the Constitu-
tion and permitting the inauguration of the changes herein suggested.
We have one point we wish to emphasize, however, with reference to
the Constitutional changes, and that is by reason of our limited and
feeble ability to foresee all future contingencies, any Constitutional
change with reference to the judiciary should be so framed that it
would permit the adoption of any system that might be thought best
without the cumbersome obstacle of again amending the Constitution.
The recommendation herein contained with reference to the judiciary
system contemplating only one appeal met with almost unanimous ap-
proval by the House of Representatives of the Thirty-fifth Legislature;
therefore, if it is presented early enough in the session of the next
Legislature it would no doubt be submitted without any serious dif-
ﬁculty to the people for ratiﬁcation.
For temporary relief of the Supreme Court we would recommend
that commissions be formed to which could be assigned cases now pend-
ing before the Supreme Court for its consideration and determination,
the decisions of said commissions should be adopted by the Supreme
Court, the opinions, however, not to be published.
These commissions should consist of at least two divisions working
independently of each other, each division consisting of three judges.
We believe this temporary arrangement could dispose of the business
of the Supreme Court docket in a couple of years and is necessary re-
gardless of what permanent changes might be made, and this accumu-
lated business disposed of. The members should be appointed by the
Chief Justice of the Supreme Court. and should be lawyers outside of
the judiciary. It would undoubtedly be unconstitutional to create
these commissions out of the justices of the Courts of Civil Appeals.
(Signed) EUGENE DE BoeoEY,
Vice Chairman, House Subcommittee No. 7.
C. R. BUCHANAN,
Chairman, Senate Subcommittee N o. '7.
MINORITY REPORT OF MR. BRYAN.
Hon. Ed Westbrook, Chairman, Senate Central Investigating Committee,
and Hon. W. M. Fly, Chairman, Central Executive Committee of the
House. ' \
Your Committee has given the greater portion of its time to the
study of the judicial system of the State, trying to evolve some plan
6'74 THE J UDICIARY.
whereby litigation can be promptly disposed of and the rights of all
litigants determined within a reasonable time. Those who are ac—
quainted with our system and have given it careful thought and con-
sideration, I am sure will hear me out in the statement that it will
compare favorably with. the judicial system of any other State. The
decisions of our higher courts have always been strong, clear and well
considered. Our judges have been fair and impartial and no breath
of suspicion has ever attached to their honesty or integrity. The judi-
ciary of Texas has made a record of which they may well feel proud,
and the people feel that as long as the name of their judiciary is un-
sullied, their rights and their liberties will be safeguarded and pre-
served.
The conditions that now confront us were not brought about by any
inherent defect in the system, but rather by conditions that have been
brought about by the growth, development and prosperity of our great
State. Everyone seems to realize that something must be done to
alleviate the present condition of our Supreme Court and to readjust
the judicial system of our State in order that it may meet modern
conditions, but just what the remedy should be and how to apply it
is indeed hard question to unravel. We have approached the subject
with open minds, and have undertaken to get all the information pos-
sible from those who should be best qualiﬁed to give it, and while all
recognize the necessity for reform they are woefully divided as to the
proper remedy. Knowing the importance of a correct solution of this
problem, we approach it with a great deal of reluctance, and feel that
we have not had time to give it that consideration which it merits.
From our investigations we have arrived at the following conclusions:
First. The Supreme Court must have speedy relief.
Second. The right of appeal should be limited.
Third. A system of procedure should be adopted which will pro-
vide a simple, prompt and inexpensive method of trying and appealing
cases. .
Evidence brought before us shows that the Supreme Court is so
far behind with its work (without fault on the part of any of its
members) as to be a practical denial of justice to those litigants who,
by law, are entitled to have the Supreme Court pass upon their rights.
BELIEF on THE SUPREME COURT.
The Thirty-ﬁfth Legislature passed two Acts for the relief of the
Supreme Court, one of which, Chapter '76, General Laws of Regular
Session, will no doubt enable the Supreme Court to dispatch a great
deal more business than it has heretofore done, but I am not so sure
but that this will be offset by the increased amount of business that may
come into said court under the other Act passed, known as Chapter '75,
General Laws of Regular Session, as, in the opinion of the writer,
under said chapter, the Supreme Court may take jurisdiction‘ over any
case pending before the Courts of Civil Appeals except those cases of
which the Courts of Civil Appeals are given ﬁnal jurisdiction.
THE JUDICIARY. 675
For the present relief of the Supreme Court, we suggest the fol-
lowing, which, in our opinion, can be done by legislative enactment, and
is of sufficient importance to justify the Governor in calling a special
session of the Legislature immediately.
That is to amend Chapter '76 passed by the Thirty-ﬁfth Legislature
so that the justices of the Courts of Civil Appeals, designated in said
Act to consider and act upon such applications for writs of error that
may be referred to them by the Supreme Court, shall not only be au-
thorized to pass upon writs of error, but should be enabled to decide
such other causes as may be referred to them by the Supreme Court,
and their decisions, when approved by the Supreme Court, should be
made ﬁnal. '
To further amend said law so that the Supreme Court, if it be
thought necessary and it would not unnecessarily obstruct the work of
the Courts of Civil Appeals, should designate another division of three
justices from the Courts of Civil Appeals who shall perform the same
duties and functions as the subdivision now designated.
In this manner we could bring to the assistance of the Supreme Court
trained minds who are familiar with the details of the work to be per-
formed and could dispose of cases much more rapidly than a commis-
sion which would be composed of lawyers untrained in court work.
Then if a commission of appeals were created it would necessarily be
limited to a short period of time and it would be hard to get the best
qualiﬁed legal talent to take positions on said commission. Again this
will be less expensive than creating a new‘ commission, as the only extra
expense would be the expenses of the judges while away from home.
We feel conﬁdent that through this means the Supreme Court would
be enabled in a short time to clear‘its docket and be in position to prac-
tically dispose of its cases, as I am informed that the committee of
judges of the Courts of Civil Appeals have already practically disposed
of all writs of error pending before the Supreme Court, and as soon
as authority was given they could decide causes, and while we sin-
cerely believe this would remedy the evil. for the present, it must be
acknowledged that this would be only a makeshift and would only be
temporary, and we would still be confronted with the question as to
a remedy for the work that is constantly accumulating in the Supreme
Court. ~
AS TO COURTS OF CIVIL APPEALS.
We have always been a firm believer in one Supreme Court to which
cases could be appealed from the trial court without going through an
intermediate court of appeals, but conditions that confront us in this
great State are such that we must have a large Supreme Court work-
ing in divisions, or we must have several Courts of Civil Appeals whose
decisions must be harmonized by a small Supreme Court. The greatest
objection I have at present to the system of the Courts of Civil Ap-
peals is, that it is necessary for them to write full opinions on prac-
tically all cases disposed of by them. I believe, however, this defect
could be remedied to a large extent, at least, by proper legislative en-
676 ' THE JUDICIARY.
actment. The Courts of Civil Appeals have been fully established in
our judicial system for some time, and it might be well before we
undertake to abolish them to know that we have something equally as
good or better to give in return. I am not so ﬁrmly convinced that
the Supreme Court, sitting in divisions, would be an improvement on
the Courts of Civil Appeals, as it would necessarily have to be so large
that it would be awkward to handle. It is easy to tear down, but
hard to construct, and he who would abolish the Courts of Civil Appeals
should have something to offer in their place that would transact the
business with equal or better facilities. My investigation of this matter
leads me to believe that those most directly interested in the subject
have been so occupied. with other matters that they have not given it
the thought and careful consideration that it deserves. I do not doubt
for one moment that if the bar of the State of Texas were to take time
to give this matter the study and thought it deserves they could. in
due time evolve a judicial system that would be as near perfect as
human ingenuity could make it. '
CONSTITUTIONAL AMENDMENT OF CONSTLTUTIONAL CONVENTION.
Believing that it is best to make haste slowly in a question that is
of such vast importance to' the people of our State, I have prepared and
submit herewith a proposed Constitutional amendment which is ﬂexible
and which, if adopted by the people of the State, they could at any time
through their Legislature remedy any evil that might creep into our
judicial system, or could give assistance to the court in the future with-
out the necessity of going through the tedious process of amending the
Constitution. I am of the opinion that the question of judicial reform
is of sufficient importance to justify-the Governor in calling aspecial
session of the Legislature with the recommendation that they call a
Constitutional convention to deal with this question; however, there are
many other questions of almost equal importance demanding a Con-
stitutional convention, but in case the convention cannot be had then
I recommend for the present relief of the Supreme Court the amend-
ing of Chapter '76 of the Acts of the Regular Session, Thirty-ﬁfth Leg-
islature, asbefore set out, calling to its aid one or two committees from
the Courts of Civil Appeals, and also recommend that the next regular
session of the Legislature submit to the people of the State the follow-
ing Constitutional amendment:
THE J UDIcIAEY. 6'77
A JOINT RESOLUTION
To be entitled
A Joint Resolution to amend the Constitution of the State of Texas
by amending Article 5 thereof pertaining to the judicial department
of the State of Texas, ﬁxing the date for the election to be held
hereunder, and making an appropriation to pay the expenses of said
election. ' '
Be it resolved by the Legislature of the State of Texas:
That Article 5 of the Constitution shall be amended so as to here-
after read as follows:
SECTION 1. The judicial power of this State shall consist of the
Supreme Court, one Court of Criminal Appeals, the Senate when sit-
ting as a court of impeachment, and such other courts as provided by law.
SEC. 2. The Supreme Court shall consist of one Chief Justice and
as many associate justices as may be provided by law. The Court of
Criminal Appeals shall consist of one Chief Justice and as many
associate justices as may be provided by law. The majority of either
of said courts shall constitute a quorum to transact business, unless
said courts shall divide up into divisions when a majority of a division
would constitute a quorum for that division.
SEC. 3. The Legislature shall have power to prescribe the juris-
diction of the Supreme Court and the Court of Criminal Appeals and
to increase or diminish the number of justices on each of said courts,
except that the number shall never be diminished to less than three
members on each court, and shall have power to create new courts or
to change and abolish all other courts as now constituted by law.
SEC. 4. Judges of the Supreme Court and the Court of Criminal
Appeals as now constituted shall continue to hold ofﬁce until their
terms expire and their successors are elected and qualiﬁed, and shall
receive the same salaries until otherwise provided by law. Should there
be a conﬂict between a decision of the Supreme Court and the Court
of Criminal Appeals, the decision of the Supreme Court shall prevail.
All courts as now constituted shall continue to perform their functions
after this Constitution is adopted until changed or abolished by the
Legislature.

Unless a Constitutional convention is called so that judicial reform
can be worked out herein, we think the submission of the foregoing
resolution to the voters of the State at a time when no other Consti-
tutional amendment is to be voted on, and as soon after the adjourn-
ment of the next regular session of the Legislature as possible, if
adopted, will easily permit the Legislature at its leisure to work out a
proper judicial system. This resolution is ﬂexible, and would not
necessitate an amendment of the Constitution when it became necessary
to relieve the Supreme Court or other courts, but a remedy could be .
easily applied by the Legislature. If in the wisdom of the Legislature
678 _ THE J UDICIARY.
a large Supreme Court to work in divisions should be thought best,
then the said court could be very easily created by the Legislature
adding to the present membership of said court and abolishing the
Courts of Civil Appeals. On the other hand, if the Legislature in its
wisdom saw ﬁt to continue the present Courts of Civil Appeals, and .
also a larger Supreme Court, they could do so by adding more judges
to the Supreme Court to enable it to transact the business that may
come before it. Again, if the Legislature saw ﬁt to do so, they could
appoint a commission, learned in the law, who could take time to thor-
oughly study and consider judicial reform and prepare for the creation
of such other courts as they might deem necessary, which could easily
be done by the Legislature without amending the Constitution, if the
foregoing amendment is adopted. In the meantime, while the com-
mission recommended heretofore from the Courts of Civil Appeals is
assisting the Supreme Court to clear its docket, the bar of this State
could thoroughly study and consider the desired reforms and by the
time the Constitutional amendment was adopted they could arrive at
some decision as to whether they would desire a large Supreme Court
working in divisions, or whether it would be best to continue the
present Courts of Civil Appeals and Supreme Court with the juris-
diction of each properly limited and deﬁned.
CONDITION OF SUPREME COURT DOCKET.
That some relief must be given to the Supreme Court at once is
shown by the following ﬁgures taken from the report of the clerk of
the Supreme Court for the years ending June 30, 1916, and June 30,
191’? :
Applications for writs of error ﬁled during the year ending June
30, 1916, were 4'72.
Applications for writs of error disposed of during the year ending
June 30, 1916. 437,. showing that 35 more writs were ﬁled during the
year than were disposed of.
Applications for‘writs of error ﬁled during the year ending June 30,
1917, were 528.
Applications disposed of by the Supreme Court during the year end-
ing June 30, 191')’, were 3110. showing that 188 more writs were ﬁled
during the year 1917 than were disposed of by the court.
During the year ending June 30, 1.917, the committee of judges from
the Courts of Civil Appeals provided for in Chapter '76 of the Acts of
the Regular Session of the Thirty-ﬁfth Legislature, and which went
into effect March 15, 1917’, disposed of 331 applications for writs of
error in addition to those disposed of by the Supreme Court, and yet
on June 30, 1917, there remained undisposed of 253 applications for
writs of error, together with such additional number as were ﬁled
during the vacation of the court. However, we have been informed by
the committee of judges of the Courts of Civil Appeals that practically
all applications for writs of error will have been disposed of by Jan-
uary 1, 1.918. During the year ending June 30, 1916, the Supreme
THE J UDICIABY. 679
Court rendered written opinions in 58 cases, and during the year
ending June 30, 1917, it rendered 60 cases. During the year ending
June 30, 1916, the Supreme Court passed on 148 miscellaneous matters
such as motions for rehearing, writs of mandamus, etc., and during the
year ending June 30, 1917, it passed on 155 such motions. On June
30, 1916, there were on the docket of the Supreme Court 317 cases
which had not been disposed of, and on June 30, 1917, there were 401
cases which had not been disposed of, showing that during last year
84 more cases had accumulated on said docket than were disposed of,
besides 253 applications for writs of error that remain undisposed of.
It can readily be seen from the above ﬁgures that even though the
committee of judges from the Courts of Civil Appeals should pass on
all writs of error, enabling the Supreme Court to render twice as many
opinions as they do now, it would take about three years to dispose
of the cases already accumulated, without passing on a single new case.
Such conditions are intolerable, and we believe if they are properly
presented before the people in a Constitutional amendment as before
suggested they would certainly adopt it. We would recommend that
during the time this amendment is being submitted, or so far as that
is concerned, that the committee of judges from the Courts of Civil
Appeals shall continue to assist the Supreme Court, and that its work
be enlarged as heretofore suggested, and such suggestions will be pre-
sented in the form of a bill in case the Legislature is called in special
session and judicial reform is submitted as we recommend and request
the Governor to do.
RIGHT OF APPEAL SHOULD BE LIMITED.
Taking up the second conclusion arrived at, namely, that the right
of appeal should be limited, the writer is of the opinion that the State
has performed its duty to its citizens when it provides for one fair
and impartial trial in matters of small consideration and one fair and
impartial trial in an inferior court to be reviewed by the Supreme
Court in matters of larger consideration. With such an end in view,
it is the opinion of the writer that the jurisdiction of the justice of
the peace courts should be enlarged so that they will be given original
jurisdiction over matters involving a less consideration than $500,
allowing the right of appeal to the district court in all cases involving
a consideration of $100 or more, which should be ﬁnal. In criminal
cases they should be given original jurisdiction over all misdemeanors
where the penalty is a ﬁne of less than $500, with the right of appeal
to the district court in all cases where the ﬁne was $25 or more, which
should be ﬁnal.
COMMISSIONERS coUR'rs.
The writer would recommend that the ﬁnancial affairs of the county
be attended to by the commissioners court to be composed of four com-
sioners elected from the various commissioner’s precincts of the county,
and one commissioner shall preside over said court, to be elected from
the county at large. I recommend the abolishment of the county court.
680 THE JUDIOIARY.
DISTRICT COURTS.
I suggest that the present district courts be retained and such addi-
tional district courts created from time to time as may be required for
the dispatch of business, which should have jurisdiction over all civil
matters involving a consideration of $500 or more with the right of
- appeal to a higher court under such regulation as may be prescribed
by the Legislature, which appeal shall be ﬁnal. Said court shall be
given original jurisdiction in all criminal cases where the punishment
is by ﬁne of $500 or more, or by jail sentence, or by such ﬁne and jail
sentence together, or where punishment is by conﬁnement in the peni-
tentiary for any length of time, or forfeiture of life, with the right to
appeal to the Court of Criminal Appeals in all criminal cases of which
the district court has original jurisdiction. In those counties having
sufficient population to justify it, the Legislature shall create one or
more district courts for civil business only, and one or more district
courts for criminal business only, and in those counties where the
population is sparse, the Legislature shall create district courts com-
posed of one or more counties. The district court shall be given juris-
diction over all probate business. They should be open for the trans-
action of business atall times with certain designated times for em-
paneling grand juries and the trial of jury cases, which shall not be
further apart than two calendar months.
All cases in said courts, both civil and criminal, should be called
ﬁrst for the disposal of demurrers, pleas to the jurisdiction or other
dilatory pleas, which shall be disposed of promptly, and all criminal
cases passed to the jury docket, and all civil cases where a jury is
demanded and the fee paid shall be passed to the jury trial docket.
All citizens that are able to read and write, and show to be fair, im-
partial and unbiased, shall be permitted to sit on the jury in both
civil and criminal cases, and all restrictions should be removed from
jurors so that well informed intelligent men would be permitted to sit
on a jury. The jurisdiction of the district court, qualiﬁcations of dis-
trict judge, the salary to be paid and other details should be ﬁxed by
the Legislature.
PROCEDURE IN TRIALS AND APPEALS.
Taking up the third conclusion reached by your Committee. namely,
that a system of procedure must be adopted which will provide a sim-
ple, prompt and inexpensive method of trying and appealing cases, beg
to say that it is the opinion of the writer that the Supreme Court
should adopt a system of procedure by which cases may be tried, ap-
pealed and disposed of in a simple, easy manner.
In the trial of a case, the sole purpose should be to dispense justice
as between parties litigating, and no technicalities should be permitted
in the trial court that will obstruct the purpose of justice. On an
appeal to the higher court, the sole purpose should be to see that jus-
tice was rendered in the lower court, and if it was, the case should
be affirmed. If not, it should be- remanded or reversed and rendered
DEPARTMENT OF EDUCATION. 681
as might seem best to the higher court, and, on appeal to the higher
court, the appellant should be compelled to show that any error com-
plained of by him in the trial court was such error as prevented the
obtaining of justice, and not what might be termed a mere technical
error that did not affect the justice of his cause.
The transcript, the statement of facts on appeal, should be limited
to the very smallest size which would show all the transaction in the
trial, and the briefs of the lawyers in cases of appeal should be con-
ﬁned to a statement of the case, and pointing out to the court in a
brief manner the errors committed by the lower court, relied upon for
reversal of the case, with such brief argument as they might desire
to present to the court. The higher court in passing upon cases should
not be required to write opinions in all cases, but in such cases, only,
as they deem of sufficient importance to justify a written opinion, or
where statutes or constitutions are construed.
RECAPITULATION.
We recommend:
1. A Constitutional convention.
2. A flexible" Constitutional amendment be submitted by itself to
a vote of the people.
3. For the immediate relief of the Supreme Court that the Legis~
lature authorize one or more commissions from the Courts of Civil
Appeals to assist the Supreme Court.
4. That all fees collected by the clerks of the Courts of Civil Ap-
peals be paid into the State Treasury and that the clerks of the Courts
of Civil Appeals be paid salaries.
(Signed) E. R. BRYAN,
Chairman, House Subcommittee No. '7.
DEPARTMENT OF EDUCATION.
REPORT or SUBCOMMITTEE No. 10.
Hon. Ed W estbrook, Chairman, Senate Central Investigating Committee,
and Hon. W. M. Fly, Chairman, Central Executive Committee of the
House.
We, your Subcommittee No. 10, to whom was assigned the duty of
investigating the State Department of Education, have completed our
work and we beg to submit herewith the following report:
On account of the immensity of the task, the lack of time at our
disposal, and the fact that some of the educational institutions were
assigned to another committee for investigation, we have not made
and could not make a comprehensive survey of the educational system
of the State. We have not, therefore, studied the work of the Depart-
ment of Education in its relation to the other educational agencies of
the State, but we have investigated this department as to its present
organization and work, and as to the powers and duties of the State
Superintendent of Public Instruction under the present statute. ,
682- . DEPARTMENT or EDUCATION. ‘
‘We ﬁnd that the present administration has made certain changes
in the organization of the department which were necessary both from
the point of eﬁciciency and economy. The department has been reor-
ganized purely for administrative purposes, and an expert has been put
in charge of each division of work.
The general administrative division has charge of all questions of
an administrative nature, such as appeal cases from county superin-
tendents, and questions of law and policy affecting the various phases
of school. work in this State. The State Superintendent of Public In-
struction is the administrative ofﬁcer who directs the affairs of the
State Department of Education. In this division of the work he has
three assistants whoaid him in directing administrative functions.
DIVISION OF HIGH SCHOOLS.
The division of high schools has for its work the establishment of
standard high schools in the State, the consolidation of schools ‘for
high school purposes, the classiﬁcation of high schools, the affiliation
of high schools, and general State control of all high school activities.
Less than one-half of the children of the State have access to standard
high schools, and many of the children of high school age residing in
the country have to transfer to the city high schools in order to obtain
high school advantages. This condition ought not to prevail, for chil-
dren of high school age need the careful watchfulness of the mother
and the ﬁrmness of the father at this critical age of their development.
Besides, local needs and local conditions should be met in the estab-
lishment of high schools. A high school for rural districts ought to
be responsive to the needs and environment of rural life; therefore the
need of the hour is the consolidation of smaller schools and the estab-
lishment of rural high schools, and the supreme duty of the State is to
equalize educational opportunities so that every child of the State
shall have high school advantages.
The department has established a certain standard of classiﬁcation
for high schools, and when certain conditions and requirements are met,
the State Department of Education issues a certiﬁcate of classiﬁcation
which is a recommendation from the State as, to the efficiency of the
school receiving such recognition. At present there are about ﬁve
hundred and ﬁfty classiﬁed high schools in Texas.
The best method of handling afﬁliation of high schools with. the
higher institutions of learning is an undecided question. The Univer-
sity of Texas was a pioneer in this work, and for many years it has
maintained a department of school visitation and atﬁliation. On ac-
count of the splendid work done by the University in raising the stand-
ard of the high schools of Texas, and the intelligent supervision of
their work, and the sympathetic co-operation with the high schools‘ in
maintaining a high standard of efﬁciency, the University deserves the
highest commendation. In order to bring about uniformity and to
standardize admission requirements of the higher institutions of learn-
ing. the Texas State Teachers’ Association appointed a committee on
DEPARTMENT or EDUCATION. 683
affiliation. This crimmittee is composed of representatives of the State
Department of Education, the State University, the Agricultural and
Mechanical College, College of Industrial Arts, one representative of
the Normal. Schools to be chosen by the heads of the Normal Schools,
one city superintendent, one county superintendent, and one high
school principal. This committee sets the standards, prescribes the
rules of affiliation, and advises with the State Department of Educa-
tion as to the best method of directing this work. Whenever this com—
mittee passes on a school as having met certain requirements then it
is placed on the affiliated list.
1 F
DIVISIO).T O F CERTIFICATION.
The division of certiﬁcation of teachers has in charge the issuing of
certiﬁcates to teachers of Texas schools, and the keeping of the record
of all grades of applicants for teachers’ State certiﬁcates.
About six thousand teachers are needed annually to replace those
who have quit teaching. A large number of these are certiﬁed from
schools'and colleges on the list approved by the State Board of Exam-
iners, but a large per cent of the teachers of this State receive their
certiﬁcates by examination. There are two kinds of certiﬁcates is-
sued by the State, namely, temporary certiﬁcates and permanent eer-
tiﬁcates. Temporary certicates are of the following classes: (1) sec-
ond grade certiﬁcates based on a grade on each subject of not less than
50 per cent, and an average grade on all subjects of not less than 75
per cent, valid for four years; (2) second grade certiﬁcates based on
a grade in each subject of not less than 50 per cent, and an average
grade in all subjects of not less than 85 per cent, valid for six years;
(3) ﬁrst grade certiﬁcates based on a grade in each subject of not less
than 50 per cent, and an average grade in all subjects of not less than
85 per cent, valid for six years; (4) ﬁrst grade certiﬁcates based on a
grade in each subject of not less than 50 per cent, and an average
grade in all subjects of not less than 75 per cent, valid for four years.
Permanent certiﬁcates are of the following classes: (1.) State per-j
manent certiﬁcate; (2) State permanent primary certiﬁcate. The pres-
ent permanent certiﬁcate by examination has fallen into depreciation
on account of the fact that a permanent certiﬁcate granted on the
completion of a course in an approved college, or in the University,
means so much more and is more favorably considered by school authori-
ties. Likewise, the subjects prescribed for examination in certiﬁcates
of other grades need readjusting.
The legal requirements for each of these grades of certiﬁcates need
to be changed to meet improved conditions of school work and the de-
mand for better trained teachers. Your committee, therefore, recom-
mends a complete revision of the laws relating to the certiﬁcation of
teachers in Texas. '
684 DEPARTMENT or EDUCATION.
DIVISION OF RURAL SCHOOLS.
The division of rural schools has charge of the expenditure of the
two million dollar State aid fund for the improvement of rural schools.
The work of this division is conducted by an assistant in charge and
two rural school supervisors. State aid is granted to schools meeting
certain conditions and requirements. About fourteen hundred schools
were granted State aid last year, and about two thousand schools will
be the beneﬁciaries of this fund during the present year. We ﬁnd
that granting State aid to schools has resulted in improved conditions
of rural schools. Local taxes have been increased, better schoolhouses
have been erected, libraries have been purchased, more supplies and
equipment have been provided and better schools have been established.
Complaint of irregularities of the expenditure of this fund was made
to the Committee. These complaints were thoroughly investigated, and
no evidence was found to sustain the charges made. In fact, the rural
school supervisor, against whom complaint was made, had only done
his duty in requiring the schools to meet the conditions upon which
State aid is granted. '
DIVISION OF VOCATIONAL EDUCATION.
The division of vocational education has charge of the expenditure of
the fund. appropriated by the Federal Government under the Smith-
Hughes Act, for the purpose of encouraging the teaching of agriculture,
home economics, trades and industries in the public schools of the dif-
ferent States. The Federal Act provides for the paying of one-half
the salaries of the State directors, and also that of the supervisors of
the agricultural work._ The State has set aside $65,000 as its part of
this fund for the present year. This division is conducted by three.
directors and two assistants.
There are no statistics available to show the exact number of schools
which have been granted State aid for the establishment of departments
of agriculture, manual training and domestic economy, which are now
maintaining this work, but what information we have discloses the fact
that most of the schools which have received State aid for the above
purposes have discontinued these departments. Lack of time and lack
of information bearing on this subject prevented the committee from
making a study of the reasons for schools dropping this work as soon
as they had spent the funds granted by the State. However, these
things so obviously call for correction that your Committee does not
hesitate to recommend that before any further State aid be granted for
the above purposes a comprehensive study be made of the reasons for
schools, having received State aid, not maintaining this work, so that
in the future such requirements shall be imposed on the schools as a
condition for securing State aid as will insure the State that these
funds are wisely and economically spent.
DEPARTMENT OF EDUCATION. 685
DIVISION OF STATISTICS.
The division of statistics is in charge of the statistician and an as-
sistant. This division checks and veriﬁes census reports from all coun—
ties of the State and from 651 independent school districts. These re-
ports show names, age, sex, and nationality of more than 1,100,000
children. This necessitates the examination of 21,153 tabulated sheets,
each sheet containing ﬁfty-two names. Reports of all county super—
intendents and independent district superintendents on school affairs
are checked and verified. There are 90]. of these annual reports. From
these reports are worked out statistics bearing on all points of interest
in school matters, such as enrollment and attendance of children, pro-
motion by grades, number of children studying the different subjects,
number of teachers employed, certiﬁcates of teachers, average annual
salaries of teachers, data as to school buildings, length of terms, etc’.
These statistics show that there are about one and one-fourth million
children of scholastic age in Texas, twenty-nine thousand teachers and
forty~nine thousand school trustees. ,
The work of this division is being conducted in a most satisfactory
.and efficient manner.
DIVTSION OF AUDITS AND ACCOUNTS.
The division of audits and accounts is in charge of an auditor and
an assistant, who audit each year funds to the amount of $30,000,000
or more. This division has charge of the State apportionment of the
available school fund, amounting this year to more than nine million
dollars. This fund is sent out to the schools in monthly installments,
.and the monthly vouchers for the amount apportioned-to each school
are isued by the auditor of this division. Appropriations for the main-
tenance of the Department of Education and also the State and Fed-
eral appropriations for vocational education are handled by this division.
The two million dollar rural school fund is also checked and veriﬁed
by the auditor of this division. He also sends out blank- bonds for all
depositories of school funds, and. receives and passes upon the correct-
ness of, and ﬁles, and keeps record of, bonds of the 250 county depos-
itories, and the 7.27 district depositories and carries on all correspond-
ence relative to these funds. The auditor also compiles ﬁnancial statis—
tics of the State relative to all public free school expenditures, such as
net expenditure for teachers, buildings, transportation of pupils, equip-
ment, and other items of general expense of’ the public free schools.
He compiles forms for all ﬁnancial reports of depositories of school
funds and sees that these funds are properly and legally expended.
DEPOSITORY LAW NOT SATISFACTORY.
The present State depository law is not satisfactory to the school an-
thorities of the State. It calls for reports in the middle of the school
year. The school year ends on the 81st day of August of each cal-
endar year. For this reason bids of depositories for school funds
686 DEPARTMENT or EDUCATION.
should be submitted and acted upon in July or August of each year.
Efficiency in school administration also requires that all school matters
should be under school organization, separate and apart from business
inﬂuences and political control. There should be an independent de-
pository for schools separate and apart from other depositories; there-
fore, your Committee recommends that a new depository law for schools
be enacted at an early date. '
The volume of business handled by this division each year exceeds
in amount that handled by many banks, having four and ﬁve auditors
and bookkeepers. It will thus be seen that this division renders a very
valuable and efficient service to the schools of the State.
DIVISION OF STATE BOARD OF EXAMINERS.
The division of State Board of Examiners has something to do with
the same work as the Division of the Certiﬁcation of Teachers. It pre-
pares the examination questions and submits them for the approval of
the State Superintendent, who sends them out to the county superin~
tendents, and they turn them over to the county boards of examiners.
The county boards of examiners administer them on the day of exam-
ination and return them to the State Board of Examiners, who grade
the papers of the applicants for certiﬁcates and make report on them
to the State Superintendent. On the grading of the State Board of
Examiners certiﬁcates are issued. -
Formerly, the examination papers of applicants for certiﬁcates were
sent out to the State Board of Examiners at their place of residence in
different sections of the State, and when time became convenient the
board graded the papers and returned them to the State Superintendent.
Often the applicants had to wait a long time to receive a report on
their examination papers. This method was very unsatisfactory, and
it became necessary to establish a'resident board of examiners to examine
the papers of the teachers at Austin. This method has expedited the
grading of examination papers and the granting of certiﬁcates, and
makes for eﬁiciency and economy in the work. The board at present
consists of a chairman, a secretary, and two examiners. There is also
a college examiner, who examines applicants for certiﬁcates based on
credits allowed on. work done in colleges and universities on the ap-
proved list. This examiner also inspects the colleges desiring to be
placed on the approved list as to equipment, quality of work done,
standards maintained, etc., in order to determine the proper credits to
allow for work offered for certiﬁcates.
The board is paid by fees receivedfrom applicants. A record of these
fees is kept, and all expenditures made from this fund are accurately
, checked and veriﬁed by the Department of Education.
The statutory provision for the appointment of the State Board of
Examiners requires no qualiﬁcations of members appointed. except that
they shall be competent teachers' We recommend that this law be
amended so as to provide that a person eligible to appointment on the
State Board of Examiners or on the State Summer Normal Board of
DEPARTMENT OF EDUCATICN. 687
Examiners, must be the holder of a diploma conferring on him the
degree of Bachelor of Arts, or an equivalent bachelor’s degree, or any
higher academic degree, from any college or university of the ﬁrst class,
or must be the holder of a State permanent certiﬁcate.
Inasmuch as the Central Committee is going to recommend a uni-
form policy of having all fees received by State institutions and State
departments turned into the State Treasury, we recommend that the
fees received by the Department of Education for examination of teach-
ers be turned into the Treasury, and that the salaries of the members
of the State Board of Examiners be paid out of appropriations made
by the Legislature.
Respectfully submitted,
(Signed) E. A. DECHERD,
Chairman, Senate Subcommittee No. 10.
JACK J OHNSON,
Chairman.
R. L. MCDCWRA,
House Subcommittee No. 10.
AUDITOR’S REPORT.
Austin, Texas, December 17, 1917.
H on. E. A. Dcchc'rd, Chaimn-an, Sen-ate Subcommittee No. 10, and
H on. J acic Johnson, Chairman, H ouse Subcommittee N o. 10:
In conformity with your instructions of the 12th instant, I have
audited the following accounts of the State Department of Education
for the ﬁscal years 1915-16 and 1916-17.
FIsCAI. YEAR 1915-16.
Actual traveling expenses of State Superintendent or his
representatives when on official duty:
X-301, appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$1,800 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,800 00
Postage, stationery, office furniture, ﬁles, binding reports
and other books, forms and pamphlets:
X-302, appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,400 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,400 00
Express, freight, telegraphing and telephoning:
X-303, appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,100 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,605 48'
Amount reverted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 494 52
688 ' DEPARTMENT OF EDUCATION.
Contingent expenses: -
X-304, appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 100 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 100 00
Traveling expenses set aside for school supervisors from
$1,000,000 appropriated for rural schools: '
X-1181, account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,000 00
Amount expended . . . . . . . .' . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . 2,834 04
Amount reverted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,165 96
FISCAL YEAR 1916-17.
Actual traveling expenses of State Superintendent or his
representatives when on official duty: ‘
Y-288, appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$1,800 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,793 22
Amount reverted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 '78
Postage, stationery, office furniture, ﬁles, binding reports
and other books, forms and pamphlets:
Y-289, appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,400 00
Amount expended . . . . . . . . . .p . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,400 00
Express, freight, telegraphing and telephoning:
Y-290, appropriation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,100 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,764 42
Amount reverted. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 335 58
Contingent expenses:
Y-291, appropriation . . . . . . . . . . . . . .v . . . . . . . . . . . . . . . . . . . ._ 100 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98 '73
Amount reverted . . . . . . . . . . . .I . . . . . . . . . . . . . . . . . . . . . . . . . . 1 27
Traveling expenses set aside for school supervisors from
$1,000,000‘ appropriated for rural schools:
Y-821, account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,000 00
Amount expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,973 95
Amount reverted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 26 05
I inspected every claim ﬁled, and found same was properly sub-
scribed, sworn to, and approved, but two claims which could not be
found, as follows:
X-301, September 29, 1915, S. H. Whitley, voucher No. 2092, $13.20.
This was for traveling expense, Hondo, September 8 to 9.
Y-821, August '7, 1917, L. L. Pugh, voucher No. 41,305, $28.25.
Traveling expense, Hempstead, June 11 to 18.
Not ﬁnding the claims, I visited the State Treasurer’s office, exam-
STATE NORMAL SCHOOLS. 689
ined the paid warrants, and found the amounts agreed with that shown
and charged on the books of the department.
I found two claims ﬁled for expense account of the supervisors of
rural schools, which were not itemized, as follows:
X-1181, September 22, 1915, L. T. Cunningham, $272.50.
September 23, 1915, L. L. Pugh, $99A5.
On September 22, 1915, L. T. Cunningham ﬁled for and was paid
$300, being two months’ salary, so it would appear that the expense
account of $272.50, as above, was partly for expenses incurred prior
to September 1, 1915. Upon inquiry, I have learned from the Super-
intendent of Public Instruction that he was instructed by the State
Board of Education to employ Messrs. Cunningham and Pugh, the
former in July and the latter in August, 1915, for the reason an emer-
gency existed to enable the preliminaries of the work (as contemplated
by the legislative enactment) to be completed before September 1, 1915.
I found the books and records of the department neatly and accu-
rately kept, and the auditor, Mr. Grover C. Lewis, is to be commended
for designing some of the forms now used, which, if closely followed,
will’ﬁll every requirement necessary to carry out the duties of his office.
In conclusion, I may add, that in my opinion, the expense accounts
are well looked after by the department, and economy appears to be
observed.
Respectfully submitted,
(Signed) J. I. HIGGS,
- Auditor.

STATE NORMAL SCHOOLS.
REPonT or SUncoMMITTnn No. 10.
Hon. Ed ll’estbrool", Chairman, Senate Central I nrestigating Committee,
and Hon. W. M. Flg, Chairman, Central Execatire Committee of the
lloase:
We, your Subcommittee No. 10, to whom was assigned the duties of
investigating the State Normal Schools, have completed our work, and
respectfully submit the following report: '
On account of the limited time at our disposal it was impossible to
spend a great deal of time at each of the ﬁve Normal Schools. How-
ever, each' school has been personally visited by at least one member of
our Committee. The principal investigation of these institutions has
been carried on through a system of questionnaires. Before visiting the
institutions our Committee prepared these questionnaires to cover as
thoroughly as possible every phase of the Normal Schools and their
activities. By this method we have collected a vast amount of material.
Since the questionnaires submitted to all of the institutions were uni-
form, we are able to make very interesting comparisons. The informa-
tion thus acquired has been tabulated, so that all of the important facts
690 STATE NORMAL SCHOOLS.
and ﬁgures contained in 500 or 600 pages have been condensed into
just a few pages, which are attached to and made a part of this report.
There are ﬁve State Normal Schools in Texas. The ﬁrst one, the
Sam Houston Normal Institute at Huntsville, was established by an
Act of the Twenty-ﬁrst Legislature in 1889. The North Texas Normal
College at Denton and the Southwest Texas State Normal at San Mar-
cos were created by the Twenty-sixth Legislature in 1899. The next
Normal School to he established was the West Texas State Normal Col-
lege at Canyon City, in 1909. In 1917 the Northeast Texas Normal
College, a private normal school, was taken over by an Act of the
Thirty-ﬁfth Legislature and made a State institution. Before 1911 all
Normal Schools of Texas were controlled by local boards appointed-by
the State Board of Education, which was composed of the Governor,
Secretary of State, and Superintendent of Public Instruction. This
system of control did not prove satisfactory for numerous reasons. In
the ﬁrst place, local prejudice and politics entered into the selection
and tenure of faculty members and officials of these institutions, and,
since the Governor appointed the Secretary of State, it placed the in-
stitutions directly under the control of the Governor. Too often men
were appointed to positions in these institutions for political reasons,
and merit was a minor consideration. _ There was also a lack of uni-
formity in the courses of study offered by the Normal Schools. Under
this system, uniformity was impossible. Each board adopted different
standards for graduation, and various other requirements, with the
result that when students transferred from one institution to another
there were many disadvantages to ‘overcome. There was also an un-
wholesome rivalry in competition for students. To correct these evils
the Thirty-second Legislature, in 1911, created the Board of Normal
Regents, consisting of the State Superintendent and four members ap-
pointed by the Governor. The Thirty-third Legislature, in 1913, put
into effect a Constitutional amendment lengthening the term of ofﬁce
of the boards of all State institutions to six years. The number of the
Normal Regents was increased from four to six members, two to be
appointed by the Governor each biennial period. Under the central
board of control good results have been accomplished. Closer co-ordi-
nation has ‘been effected, uniform courses of study have been installed,
the standards of the Normals have been raised, and a uniform system
of accounting has been installed.
COURSES OF STUDY.
Previous to 1912, all the Normal Schools offered a three years course,
and in that year the fourth year was added. Under this arrangement
the Normal Schools were recognized as junior colleges. They were
doing about two years of high school work and two years college work.
Upon. the completion of this course a student was granted a teacher’s
certiﬁcate or diploma, which entitled him to a permanent certiﬁcate to '
teach in the public schools of this State without further examination,
and they might enter the University of Texas with junior standing.
STATE NORMAL SCHooIs. 691
In their desire to further raise the standards of the Normal Schools,
the Board of Regents in 1917 authorized the presidents of the Normal
Schools to add two additional years to their course of study, making a
total of six years, two years high school and four years college work.
As to the wisdom of this change there is considerable diﬁerence of '
opinion. Many people believe that the ﬁeld of the Normal School
should be conﬁned to the training of rural and elementary teachers.
It is pointed out that the greatest demand for trained teachers at the
present time is for the rural and elementary grades. Apparently the
high schools are already much better supplied with trained teachers
than the elementary schools. In the past few years the standard of
the high school in Texas has been raised until many high schools re-
quire teachers to hold a degree from some standard college before they
can be employed. This requirement has a tendency to eliminate the
Normal graduates from high school positions, and unless the Normal
Schools are permitted to extend their courses of study and grant the
B. A. degree, they will necessarily be conﬁned to the training of teach-
ers for the lower grades. For this reason, among others, the Normal
Schools believe that they should be permitted to do the four years
college work.
The following are some of the questions which have presented them-
selves to our Committee:
First, if it is true that high schools are already better supplied with
trained teachers than the rural and elementary schools, why should
the Normals attempt to extend their work to this ﬁeld?
Second, we are of the opinion that very few graduates from the senior
colleges in Texas enter the rural schools and elementary grades of the
city schools. If the Normal Schools become senior colleges, will not
the same be true of their graduates?
To be sure, there is a demand for better trained teachers for the high
schools and this new policy of the Normal Schools would not create a
dearth for teachers for this particular phase of the school system, but
will it not take the emphasis of the other phase where the need is much
greater and the demand more urgent? In other words, if the Normals
are adding this work in their desire to train high ‘school teachers, will
this not become the ideal of the institutions and the lower phases,
namely, the training of rural teachers and teachers for the elementary
grades of the cities and towns become of secondary importance?
Whether these results will follow this change, we are unable to
determine. We believe a more thorough and searching study of these
questions than we have had time-to make should be made before the.
policy in regard to these institutions should be settled. It is a well
known fact ‘the cost of the ﬁrst two years of college work does not
very greatly exceed the cost of the last two years of high school instruc-
tion, because there is little additional equipment necessary, and it does
not require teachers much more highly trained. When you pass this
point, however, the cost increases more rapidly. This fact has caused
our Committee to question the wisdom of the change in the Normal
692 , STATE NORMAL SCHOOLS.
courses at the present time. There is not sufficient data available upon
which to determine just what the increased cost will be. The proposed
change is .in the experimental stage as yet, at least in Texas, as this
is the ﬁrst year the ﬁfth year courses for junior college course have
been offered by the Normals. The following is all the data available
bearing on this question.
The North Texas Normal College at Denton has ten students taking
the ﬁfth year course, at a cost of per capita, as against $48 per
capita for their fourth year students. The Southwest Texas Normal
reports that the cost of the ﬁfth year does not exceed the fourth. There
‘are ten students doing the full ﬁfth year at Denton, fifteen at San
Marcos, three at Commerce, and none at Sam Houston. (Data for
Canyon not given.) ' Thus it may be seen that less than thirty students
have applied for the new work in all ﬁve institutions. We are not un-
mindful of the fact that this is an abnormal year, and under normal
conditions the number to apply for this work would have been much
larger. From these ﬁgures, however, we are inclined to think that
the demand is not sufficient at the present time to justify the offering
of this advanced work byall ﬁve institutions. We, therefore, recom-
mend that this work, at least for the present, be conﬁned to one, or
possibly two, of the Normal Schools, to be designated by the Board of
Normal Regents. After the experiment has been thoroughly tested out
in one or two of the institutions, if it proves to be a wise policy and
the increase in expenditure does not prove too burdensome, the work
might be extended to the other schools as soon as the demand would
justify such action.
We have sought for the proper solution of this question, and, in
order to understand clearly the viewpoint of the Normal Board of
Regents and the presidents of the Normals on this important subject,
we have called a meeting of the Regents and presidents and invited
full discussion upon this question, and, in addition to this, we invited
the presidents of the Normal Schools to prepare a brief, setting forth
reasons why the Normal Schools should do four years college work.
The general discussion of the Board. of Regents and presidents of the
Normal Schools, together with the brief prepared by President C. E.
Evans of San hilarcos, is attached. to and made a part of this report.
When the Normal Schools were established in Texas there were few
ﬁrst class high schools. For this reason it was necessary for the Normal
Schools to offer high school work. In the past few years, however, high
schools have increased at a rapid rate until at present almost every
county in the State has a number of good high schools. In most in-
stances these schools are well equipped with laboratories, libraries and
manual training departments, and some have introduced domestic sci-
ence. The requirement for high school teachers in most instances is a
degree from ﬁrst class colleges. Students can attend these high schools
much cheaper than they can the Normal Schools. If we have reached
the point where the Normal Schools should do four years college work,
STATE NoEMAL ScrrooLs. 693
it our opinion that the high school work which they are now doing
should be eliminated from their course.
HAVE AS )IANY NORMALS AS IVE NEED.
From our study of the school. situation in Texas, we are of the
opinion that we have at the present time as many Normals as we need.
We further recommend that no more Normals be established. It is our
opinion that the Normals provided for by the Thirty-fifth Legislature,
the construction of which has been postponed, should never be estab-
lished. The present Normals should be well provided for. If the State
desires to give further assistance in the training of teachers, we sug-
gest that instead of creating more Normals this aid be given through
the high schools. Many high schools are as well equipped with labor-
atories. libraries, etc., as. our Normal Schools are at present, By giving
them a small amount of State aid they might train teachers as well
as the Normal. Schools. If the State should furnish a ﬁrst class teacher
of pedagogy and a director for training school work, the entire high .
school might become a teachers’ training school as well as being a good
high school.
SALARY ADJUSTMENTS.
In our investigation of the Normal Schools, we ﬁnd that a number
of the salaries have been raised above the amount ﬁxed in the appro-
priation bills. The salaries of the presidents, for example, which were
ﬁxed at $3,000, have been increased to $3,600, and various other salary
adjustments have been made throughout most, of the Normal Schools.
Our Committee called the attention of Mr. Goeth, president of the
Normal Board of Regents, to the following provision, which is found
at the end of each appropriation bill, and inquired of him why, in the
face of this provision such salary increases were made, towit:
“The appropriations herein provided for are to be construed as the
maximum sums to be appropriated to and for the several purposes
named herein, and no expenditures shall be made, nor shall any obliga-
tion be incurred, which, added to the actual expenditures, will exceed the
amounts herein appropriated for either of said purposes, except under
the provisions provided for in Article 4342, Chapter 2, Title 65, Re—
vised Statutes, 1911.” A
Mr. Goeth stated that this provision had escaped his attention; that
the Board of Regents relied upon the provision for “contingent expenses,
additional instructors, salary adjustments, and other necessary expenses
as directed by the Board of Regents, $6,000.” Two members of the
Senate Finance Committee have stated to our Committee that it was
expressly understood by them that no salaries were to be increased.
Mr. Goeth states to our Committee that he expressly stated to the
Senate Finance Committee that the term “adjustment of salaries” was
placed in the bill for the purpose of increasing salaries. We referred
this question to the Attorney General’s Department, or rather, Mr.
Goeth asked the Attorney General for an opinion on the question, and
we incorporate said opinion in this report, which is as follows:
694 STATE NoRMAL SonooLs.
OPINION or THE ATTORNEY GENERAL.
Austin, Texas, December 6, 1917.
M r. A. C. Goeth, President State N orma-Z Board of Regents, Austin,
T eras.
‘ DEAR SIR: The Attorney General has your letter of December
3rd, as follows:
“On the occasion of my appearance before a Subcommittee of
the Investigating Committee of the Thirty-ﬁfth Legislature, my
attention was called to the following statement made after the ap-
propriations for the respective Normal Schools:
“ ‘The appropriations herein provided for are to be construed as
the maximum sums to be appropriated to and for the several pur-
poses named herein, and no expenditure shall be made, nor shall
any obligation be incurred which, added to the actual expenditures,
will exceed the amounts herein appropriated for either of the said
purposes, except under the provisions provided for in Article 41342
of Chapter 2, Title 65, of the Revised Civil Statutes of 1911.’
“In the appropriation for each of the respective Normals appears
an item for ‘contingent expenses, additional instructors, salary ad-
justments and other necessary expenses as directed by the Board
of Regents.’ _
“Kindly advise me if this fund, available to each Normal School,
can be used within the discretion of the Board of Regents for in-
creasing the salaries of teachers now employed, additional instruc-
tors, presidents, etc.” .
Replying thereto, we beg to advise thatin the opinion of this
department the respective amounts for the two ﬁscal years appro-
priated for the salaries of professors, adjunct professors and in-
structors in the various Normal Schools of the State are a limi-
tation upon the amount that may be paid to such employes. This
is made manifest by the language used in the bill to the effect that
the appropriations provided for are to be construed as the maxi-
mum sums to be appropriated to and for the several purposes
named. The item referred to by you to make an appropriation _
for contingent expenses, additional teachers, salary adjustments and
other necessary expenses as directed by the Board of Regents, is
not sufficiently deﬁnite to authorize the Board of Regents to over-
ride .the speciﬁc appropriation and the additional language that
the items appropriated are to be construed as the maximum sums
for the purposes indicated, and add to the speciﬁc sums appro—
priated for the particular professors and instructors any amount
out of the item appropriated for salary adjustments, etc. If the
Board of Regents should be permitted to increase the salaries above
the amounts stipulated in the bill, then the itemizing of the bill
would be a vain thing. The purpose of itemizing the appropria-
tion bills is to place a limitation upon the amounts to be expended
upon each item therein. We do not feel authorized to place a
construction upon the term “salary adjustments” that would de-
STATE NORMAL SCHooLs. 695
feat the end to be served by an itemized appropriation bill, and
we, therefore, advise you in answer to your inquiry that the fund
in question cannot be used to increase the salaries of teachers
above the amounts speciﬁed in the bill. ‘
Yours truly,
(Signed) C. W. TAYLOR,
Assistant Attorney General.
Evidently this opinion was given before all the facts in connection
thereto had been presented to the Attorney General’s Department, for
after Mr. Goeth and the Normal Board of Regents presented their
side of the question to the Attorney General’s Department, this opinion
was withdrawn in a letter to Mr. Goeth, which is as follows:
LETTER OF ATTORNEY GENERAL.
Austin, Texas, December 19, 1917.
Hon. .4. C. Goeth, President State Normal Board of Regents, Aus-
tin, Texas. '
DEAR SIR: You have asked a reconsideration of the letter writ-
ten you by this department on December 6th, wherein we advised
that the item contained in the various budgets incorporated in the
appropriation bill for the support of the State Normal Schools
for “contingent expenses, additional instructors, salary adjust-
ments and other necessary expenses” as directed by the Board of
Regents could not be used by the board to increase salaries of
professors above the amounts stipulated in the bill.
At the date of our reply to your former communication, this
department did not have before it the facts surrounding this ap-
propriation, and we dealt with the subject solely in the light of
the term “salary adjustments” as used in the bill.
Since writing our former letter we have had the beneﬁt of con-
ferences between various members of your board, as well as mem-
bers of the Appropriation Committee of the Senate.
The interpretation placed by your board upon the language,
f‘salary adjustments,” is wholly at variance from that placed thereon
by Senators Westbrook and Decherd of the Committee, your in-
terpretation being that this language authorizes the members of
the board to increase the salary of any professor above the maxi-
mum ﬁxed therein by the bill, while the interpretation placed
thereon by the Senators is. that the purpose of this language is
to authorize the members of the Board of Regents to adjust the
salary of any one professor named in the bill to the salary of a
professorship to which he might be assigned, or who had taken
over some of the duties of another professorship which carried a
salary greater than the ﬁrst. As an illustration, if an adjunct
professor whose salary is ﬁxed at $1500 was raised to a full pro-
fessor whose salary was ﬁxed at $1800, then the board would have
authority to pay the difference of $300 in salary out of this item
696 STATE N ORMAL SCHOOLS.
.of the bill, and that it was not intended by the use of this lan-
guage that the Board of Regents would have authority to increase
any speciﬁc salary above the maximum ﬁxed. in the bill for that
particular professorship.
Members of your board, as well as the Senators mentioned, are
equally positive that this matter was fully discussed in an open
meeting of the Committee on Appropriations and they differ as
widely on what transpired before the Committee as they do in
their present interpretation.
While individual opinions to the meaning of the legislative
Acts are not admissible to show the purpose of the Act, yet public
discussions thereof are admissible. However, the statements pre-
sented to us as to what actually transpired at the open meeting of
the Appropriation Committee differ so widely that we are unable
to discard the one and accept the other, and, therefore, we are not
aided in our solution of the problem.
It further appears that the Board of Regents, accepting its
version of the meaning of the words “salary adjustment,” have
increased salaries of the various teachers and have contracted with
them upon such basis. Under these contracts salaries have been
paid from the beginning of the terms of the Normal Schools. The
interpretation placed upon this Act by the Board of Regents charged
with the enforcement of these laws is worthy of some consideration.
Also the contention of the board that under the language of this
bill they would have the authority to increase salaries provided
they did not expend an amount for all of the purposes mentioned
in this item, aggregating more than the amount appropriated by
the Act, is worthy of consideration.
The expression, “salary adjustments,” standing alone, would be
very difficult of a correct legal interpretation. The public discus-
sion of this term before the Committee if agreed upon would aid
materially in determining the legislative intent. Yet what trans-
pired in the committee room as disclosed by the different versions
of the parties, leaves us wholly at sea as to the interpretation placed
by the Committee upon the language. The Legislature, we must
assume, intended this language to have a meaning. This meaning1
we have tried to ascertain, but we are unable to do so from the
statements made by members of the board and those members of
the Legislature and Committee who have been before us on account
of the variance of the statements made.
We, therefore, respectfully beg to withdraw our letter of De-
cember 6th, and to state that, under the conditions described herein-
above this is a matter to be determined between your board and the
Committee and leave it to the Investigating Committee to make
such a report thereon as to it may appear warranted by all the
facts in the case.
Yours truly,
(Signed) C. WYTAYLOR',
Assistant Attorney General.
STATE NORMAL SCHOOLS. 697
The writer discussed this question personally with General Looney,
and he stated to him that the term “salary adjustment” had no ﬁxed
legal interpretation, and, he, therefore, stated that it was a question
of fact as to the legislative intent for the Committee to determine, and
not a question of law for his department to pass upon. Our Subcom-
mittee is unable to agree upon the fact of the legislative intent. The
writer would not attempt to say what other members of the Legis-
lature had in mind in voting for these appropriations, but he voted
and understood that these contingent and adjustment funds in all
appropriation bills were put there as a flexible fund to be spent by
the Board of Regents at their discretion. He is, therefore, of the
opinion that the Board of Regents have not exceeded their authority
in making the salary adjustments which have been made. There is‘
clearly an honest difference of opinion between the Normal Board of
Regents and certain lllOlllbGl‘S of the Legislature as to the meaning of
the term “salary adjustment.” There seems to be about as much
reason in favor of the Regents on the one hand and the legislators on
the other, and. since to order a change or retraction of what has been
done by the Board of Regents would disrupt the harmonious work of
the Normals to some extent, and the East Texas Normal in particular,
I am, therefore, of the opinion that such would be a very unwise pro-
cedure at this time. For example, many teachers at the various Nor-
mals have given up good positions in other schools to accept places in
the Normal Schools. They have contracted with the Board of Normal
Regents in good faith, and it would be a great injustice to them at
this time to require a refund of the money which has already been
paid and perhaps spent. This seems to. me to be too small a matter
to quibble over. Therefore, I am of the opinion that no action should
be taken or recommendation made by the Committee on this point. '
Physical Properties.

North Southwest
Texas Texas Sam \Vest Commerce
State State Houston Texas State
Normal Normal Normal Normal Normal.
College. School. Institute. College.

Size of campus. . . ._ . . . . . . . . . . . . . . 16 14» acres 24 acres 36 acres . 40 acres 50 acres:
Two years’ expenditure for campus
improvements. . . . .. . . . . . . . . . .. $1.981 61 3 5,000 00 $19,500 00 55 780 61 . . . . . . . . ..
Number buildings entire plant. . . . 5 6 7 5 5
Number classrooms . . . . . . . . . . . . 60 31 33 88 35
Cost of construction of all building 5 246,215 8 166,500 3 215,750 $ ‘283,400 $ 167,245
Cost per classroom . . . . . . . . . . . . . . .3 3,455 S 4.532 3 4,202 3 . 3,139 S 5,000
Rooms equipped for laboratory .
sciences . . . . . . . . . . . . . . . . . . . . . . 10 1,4 13 11 6
Cost of laboratorv equipment. . . . . $27,646 14 $17,477 00 $21,051 00 $23,000 00 it 2,027 30
Floor space for gymnastics. sq. ft. . 4,000 2, 00 8. 00 8 000 . 24
alue of gymnasium equipment. . . 55 _305 00 . . .> . . . . . . . $ 2,000 00 5,5 1 .500 00 piano
Base ball. . ._. . . . . . . . . . . . . . . . . . . Equipment 3 acres 3 acres Equipment . . . . . . . . . .
Out door equipment . . . . . . . . . . . . . Park 300 6 tennis 2 basket Basket
x 320 ft., courts, 1 nail, 8 ball, tennis
tennis basket tennis pool for
courts, 3 ball. 1
basket volley ball
ball courts. court.
No Yes
courts. swimming
Separate library building. .. . . . . Yes N0

Yes
$10 , 1.100 00
698
STATE N oRMAL SoirooLs.
Physical Properties—Continued.


North Southwest West
Texas Texas Sam Texas Commerce
State State Houston State State
Normal Normal Normal Normal Normal.
College. School. Institute. College.
Volumes in library. . . . . . . . . . . . . . 8,402 6,183 10,000 Ref. 2,000 Text 6,000
_ , Text 9,000 4.500
Cost of library . . . . . . . . . . . . . . . . . . $ 9,290 92 $13,000 00 $10,000 00 $13,500 00 $ 1.050 00
How buildings are heated. . . . . . . . steam steam steam steam stoves
Cost of heating plant . . . . . . . . . . . $ 33,915 $ 50,000 $ 30,000 5 24,270 . . . . . . . .
s earn
Average cost of operating per day. 3 3 75 8 3 48 $ 4 00 $ 2 8 . . . . . . . . . .
Average for fue . . . . . . . . . . . . . . .. $ 8 21 $ 5 00 $ 15 00 $ 13 40 . . . . . . . . ..
Cost per room heated . . . . . . . . . . . . 17c 170 5 montl2ig 25c . . . . . . . . . .
c
Number of teachers . . . . . . . . . . . . . 58 40 39 38 24
Number of students . . . . . . . . . . . . . 1 ,061 530 447 540 147
Number other employes . . . . . . . . . 15 14 12 9 10
Average number students per
teacher . . . . . . . . . . . . . . . . . . . . . . 21 13 11.5 14 9
Annual cost per capita:
First year students . . . . . . . . . . 8 38 00 $ 95 52 $ 86 65 . . . . . . . . . . . . . . . . . . . .
Second year students . . . . . . . . 38 80 72 99 86 65 . . . . . . . . . . . . . . . . . . . .
Third year students . . . . . . . . . 40 00 72 81 86 65 . . . . . . . . . . . . . . . . . . . .
Fourth year students . . . . . . . . 47 0 180 18 86 65 . . . . . . . . . . . . . . . . . . . .
Fifth year students . . . . . . . . . . 126 00 183 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Number students fifth year . . . . . . 15 . . . . . . . . . . . . . . . . . . . . 3
Total number hours per day-
Mathematics . . . . . . . . . . . . . . . 8.4 7 .2 6 9 . . . . . - - - . -
History . . . . . . . . . . . . . . . . . . .. 8.8 9.4 8.8 10 . . . . . . . . ..
Science . . . . . . . . . . . . . . . . . . .. 9.2 9.1 9.5 8.3 . . . . . . . . ..
Education . . . . . . . . . . . . . . . . .. 9.2 9.4 8.2 9.2 . . . . . . . . ..
,English . . . . . . . . . . . . . . . . . . .. 11.2 9.3 9.2 10 . . . . . . . . ..
' Foreign language . . . . . . . . . . . . 8 8.5 8.1 9. . . . . . . . . . .
Totalappro riations, 1917-19.. . . . $ 380,935 8 308.70 S 300,750 $ 210,289 $ 177 ,720
Buildingshl 17-19 . . . . . . . . . . . . . . 8 80, 00 $ 85,000 $ 75,000 . . . . . . . . . . . . . . . . . . . .
Local receipts, '1916-17 . . . . . . . . . . $ 30, 14 $18,766 86 $15,056 65 3 12,000 . . . . . . . . - .


Salary Schedules of Normal Colleges Throughout the United States.

Salaries of Salaries of Salaries of
Name of School. presidents. heads of other
departments. teachers.
Iowa State Teachers College . . . . . . . . . . . . . . . . . 8 7,000 3 3 ,200 $1 .300 to 2,700
LaCross, Wisconsin. .' . . . . . . . . . . . . . . . . . . . . . . 4,250 2,400 1 ,800 to 2,000
Valley City, North Dakota . . . . . . . . . . . . . . . . . . .00 1 .750 i0 2.250 1 .050 £0 1 .800
Moorhead, Minnesota . . . . . . . . . . . . . . . . . . . . . . 5,000 1 .500 to 2,400 810 to 1 .400
Murfreesboro, Tennessee . . . . . . . . . . . . . . . . . . . . 3 .600 1 , 800 to 1 , 920 1 .000 to 1 , 500
State Normal School, Bowling Green, Ky. . . . . 4,600 2,050 to 2,800 900 to 2,000
Kearney, Nebraska . . . . . . . . . . . . . . . . . . . . . . . . . 3 .000 2.400 1 .200 1.0 1 .800
Johnson City, Tennessee . . . . . . . . . . . . . . . . . . . . 3,600 1 .500 10 1 .980 840 £0 1 .500
Duluth, Minnesota . . . . . . . . . . . . . . . . . . . . . . . . . 5 .000 1 .200 to 2 .400 1 .200
Memphis, Tennessee . . . . . . . . . . . . . . . . . . . . . . . . 3.600 1.920 1.000 t0 1.500
Peru, Nebraska - . . . . . . . . . . - . . . . . . . . . . . . . . . . 3 a 2 a to 2 1 a
Terre Haute, Indiana . . . . . . . . . . . . . . . . . . . . . . . 7.000 3,000 1,200 to 2,300
Manketa, Minnesota . . . . . . . . . . . . . . . . . . . . . . . 5.000 2.700 1 . 155 11D
Charleston, Illinois . . . . . . . . . . . . . . . . . . . . . . . . . 5.000 2,500 male 900 min-
Wayne, Nebraska . . . . . . . . . . . . . . . . . . . . . . . . . . 3 .000 1 , 650 to 1 .980 1 . 100 to 1 , 685
Emporia, Kansas . . . . . . . . . . . . . . . . .' . . . . . . . . . .000 1 .925 to 2.400 880 to 1 .525
Southern Illinois, State Normal University. . . . ,000 2,200 to 2,700 600 to 2,000
Normal, IllinOlS . . - . . . . . - . . - . . - - . . . . . . . . . - . . 5 2 a 1 a to 2
Oskosh, Wisconsin . . . . . . . . . . . . . . . . . . . . . . . . . 4.000 1 .500 to 2.700 950 to 2.000
Natchitoches, Louisiana . . . . . . . . . . . . . . . . . . . . . 4,000 1 .800 t0 2 .250 1 .200 t0 1 .800
Northern Illinois State Normal . . . . . . . . . . . . . . 5.000 - - . - - - . . . . . . . - - - - - - - . - - - - - - .
Milwaukee, Wisconsin . . . . . . . . . . . . . . . . . . . . . . 5,000 2,000 to 3,000 . . . . . . . . . . . . . .
White Water, Wisconsin . . . . . . . . . . . . . . . . . . . . 4,000 1 .250 to 2 .500 800 to ‘2- .000
Marquette, Michigan . . . . . . . . . . . . . . . . . . . . . . . .000 2.000 to 2,800 1.200 to 1 .400
Mt. Pleasant, Michigan . . . . . . . . . . . . . . . . . . . . . 4,000 ‘2,000 to 2,850 1 .200 to 1 .800
Richmond, Kentucky . . . . . . . . . . . . . . . . . . . .,~ . . 3,600 2,000 to 2,500 1,000 to 1 .800
Fresno, California . . . . . . . . . . . . . . . . . . . . . . . . . . 4,500 1 ,775 to 2,280 1 . 500 to 2,000
Ellendale, North Dakota . . . . . . . . . . . . . . . . . . . . 3,250 1 .600 to 1 .800 950 to 1 .400-
Pittsburg, Kansas . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 500 2, 100 to 2 .800 1 . 100 to 1 , 900
San- Francisco, California . . . . . . . . . . . . . . . . . . . 4.000 1 .500 to 2 , 100 900 to 2 , 100
River Falls, Wisconsin . . . . . . . . . . . . . . . . . . . . . . 4.500- 1 .900 to 2,500 1 .200 t0 2.200


STATE ‘NORMAL SoHooLs. 699
Salary Schedules of Normal Colleges Throughout the United States.

' Salaries of Salaries of Salaries of
Name of School. presidents. heads of other
departments. teachers.
Santa Barbara, _California . . . . . . . . . . . . . . . . . . $ 4,000 $1 ,866 to 2,500 $1 , 180 to 2,040
Ypsilanti, Michigan . ._ . . . . . . . . . . . . . . . . . . . . . . 5,500 3,000 to 2, 600 1 ,200 to 1 ,900
Los Angeles, California . . . . . . . . . . . . . . . . . . . . . 6,000 2, 100 to 2,400 1 ,200 to 1 ,900
Texas Normals.
North Texas, Denton . . . . . . . . . . . . . . . . . . . . . . . 3,600 1 ,500 to 1 , 800 1 ,200 to 1,500
Southwest Texas, San Marcos . . . . . . . . . . . . . . . 3,600 1 ,500 to 1 ,800 1 ,200 to 1 , 500
Commerce . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,600 1 ,500 to 1 , 800 1 ,200 to 1 , 500
West Texas Normal, Canyon . . . . . . . . . . . . . . . . ' 3 ,600 1 , 500 to 1 ,800 1 ,200 to 1 , 500
Sam Houston, Huntsville . . . . . . . . . . . . . . . . . . . 3,600 1 ,500 to 1 ,800 1 ,200 to 1 , 500


Respectfully submitted, .
(Signed) JACK JOHNSON, Chairman,
House Subcommittee No. 10.
SUPPLEMENTAL REPORT.
We agree to all of the above report except that part relating to salary
adjustments in the items of the appropriation bill for the support of
the State Normal Schools. -
We are of the opinion that the Board of Regents exceeded their
authority in increasing the salaries of the teachers and presidents of
the Normal Schools beyond the maximum sums allowed in the appro-
priation bill for this speciﬁc purpose. The provision which is found
at the end of each appropriation bill expressly forbids the raising of
any salary beyond the maximum sum appropriated for this purpose.
There is, therefore, a limitation put upon the amount that may be
paid to employes of the Normal Schools. If the Board of Regents
should be permitted to increase the salaries above the amounts stipu-
lated in the bill, then the itemization of the bill will be destroyed.
The very purpose of itemizing appropriation bills is to put a limita-
tion upon the amounts to be expended for each item of the bill.
The budget of the Normal Schools was made out and submitted to
the Appropriation Committees of the House and Senate as an itemized
bill. These committees considered each item of the bill separately,
and the salary of each employe of these schools was agreed upon and
written into the bill, and the bill was passed by the House and Senate
and became the law governing the expenditure of these appropriations.
In this bill the Legislature refused to raise the salaries of some of
the teachers and of the presidents of the Normal Schools. The Board
of Regents raised these salaries, using the adjustment fund for this
purpose. The interpretation placed upon the language “salary adjust-
ment” by the Legislature, in our opinion, was meant to authorize the
members'of the Board of Regents to adjust the salary of any one pro—
fessor named in the bill to the salary of a professorship to which he
might be assigned, or who had taken over some of the duties of another
professorship which carried a salary greater than the ﬁrst. As an
illustration, if an adjunct professor whose salary is ﬁxed at $1,500 was
700 COLLEGE or INDUSTRLAI ARTS.
raised to a full professor, whose salary was. ﬁxed at $1,800, then the
board would have the right to pay the difference of $300 in salary
out of this item of the bill. In other words, the Legislature intended
that this fund should be used to adjust salaries and not to increase
them. We, therefore, ‘beg to call the attention of the Central Com-
mittee to this fact in order that they may take whatever action they
deem advisable under the circumstances. *We, therefore recommend
that all funds used to increase the salaries of the presidents. teachers
and other employes of the State Normal Schools in excess of the maxi- .
mum amounts stipulated in the appropriation bill for this purpose be
returned to the State, and this practice be immediately discontinued.
Respectfully submitted,
(Signed) E. A. DECHERD,
Chairman, Senate Subcommittee No. 10.
R. L. MoDownA,
House Subcommittee No. 10.
COLLEGE OF INDUSTRIAL ARTS.
REPORT OF SUBcoMMITTEE No. 1.
H on. Ea’ W estbroolc, Chairman, Senate Central I noestigating Committee.
and Hon. W. M. Fly, Chairman, Central Executive Committee of the
House: '
This truly great school is at Denton, and your Subcommittee enjoyed.
its investigation of it very much.
\Ve might report in detail its splendid physical properties, good loca-
tion, excellent health, ﬁne faculty, high standards of work and rapid
growth, but these all appear in the annual reports and catalogues of
the institution. _The school now has over twelve hundred of our girls.
and teaching them practically how to cook, sew, wash, mend, cut
and ﬁt garments, do woodwork, dairying, care of poultry, photography,
typewriting, housekeeping, home-making, in fact, everything which a
well rounded woman ought to know and know how to do. The wealthy
girl who ought to know food values and whether her servants give her
honest returns for her money and whether her garments are shoddy
or genuine, studies these problems by the side of her less wealthy
friend who will want to buy her own groceries and know what to buy,
cook her own family’s meals and know what to cook and how to cook
it; and how to keep her own house and make her own home.
We found a thorough system of books installed by a competent
auditor and bookkeeper, which are audited every year, and in which
are kept the accounts with the State, the school and each employe and
student.
We found an up-to-date equipment in every department of instruc-

*\Committee amendment by Messrs. ‘Bryan, Fly, McNealus, Fairchild, Alderdice,
Hud-speth, McMillin, Se-awright, Westbrook, Decherd, Spencer, De Bogory, Smith,
Buchanan of Scurry, ‘Fuller and ‘Clark, adopted, striking o‘ut the last sentence
preceding and substituting this language.
COLLEGE OF INDUSTRIAL ARTS. _ 701
tion, and could write pages of our impressions of how our daughters are
taught those domestic arts whose possessors know how to make homes
in which may dwell husbands and children, happy and well fed and
clothed.
We would not leave the impression that other higher branches are
not taught here, for they are; and.your Commit-tee believes that the
music, reading and ﬁne arts taught have as deﬁnite a place in proper
home-making as do other things.
lNADEQUATE DORMITORY FACILITIES.
We found in course of construction two ﬁne dormitories, but these
will still fall short of caring for the student body by at least three
hundred. At present, six hundred girls are cared for outside the
dormitories, and while the school and city authorities co-operate in
every way, and the splendid citizenship of Denton help all they can,
this condition ought to be remedied as soon as the public purse will
permit.
The average cost per student to the State lessening, having come
from $1.16 per capita' per day in 1913 to 97.76 cents per day in 1916-17.
There was but one salary increase for teachers for the year 1917-18.
A teacher who had been absent studying for a year at her own expense,
was allowed a raise of $200 per year upon her return, her present salary
being $1,600.
The school had 186 pupils its ﬁrst year, 1903-01. This year it has
about 1,250. Then it had one small administration building; now it
has two splendid buildings for instruction, and with the two now being
built, four large dormitories, besides other buildings for laundry, dairy,
poultry‘, photography, hospital, etc.
SALARIES TOO LOW.
Your Committee believes the salaries of the teachers too low, and
states that we lost to other schools last year ten trained teachers we
could ill afford to lose; but they were offered more pay than we gave
them or could give them under our appropriation. Twelve teachers get
less than $1,200 per year, and only one gets more than $2,000 per year,
and only six teachers get $2,000 per year. Your Committee strenu—
ously opposes extravagance, but afﬁrms that the best teachers in the
world in their special lines are not too good for Texas girls. It is
worth while to pay a good salary to a teacher who can so teach a grad-
uating class that every girl can make her own graduating dress, beau-
tiful dresses, too, and make it so that its total cost is less than $5.00.
t is worth while to pay a teacher who can teach a girl to cook so that
her husband goes to his work ﬁt for it, and her children can grow up
ﬁt physical citizens of Texas. A remarkable showing of a school, not
one of whose graduates has been a party to a divorce suit, or has
brought into the world a defective child.
Respectfully submitted,
(Signed) R. F. SPENCER,
Chairman, House Subcommittee No. 1.
O. S. LATTIMORE,
Chairman, Senate Subcommittee No. 1.
702 - THE UNIVERSITY or TEXAS.
THE UNIVERSITY OF TEXAS.
REPORT or SUBCOMMITTEE No. 9.
Hon. W. M. Fly, Chairman, H onse Central Investigating Committee,
and Hon. Ed Westbrook, Chairman, Senate Central Investigating
Committee:
Your Subcommittee No. 9, to whom was assigned, under the terms-
of the resolution authorizing the investigation of the State departments
and institutions, the investigation of the University of Texas and its
Constitutional branches, including the Medical College at Galveston, the
College of Mines at El Paso under the administration of the Board of
Regents of the University, the Agricultural and Mechanical College, the
Prairie View Normal and Industrial College, and John Tarleton Col-
lege at Stephenville, and the Grubbs Vocational School at Arlington,
under the direction of the Agricultural and, Mechanical College, here-
with submits the ofﬁcial record of its investigations, and accompany the
record with such exhibits as in the judgment of the Committee add
to the volume of information desired, which exhibits are in the form
of tabulations of income and expenditure, and statements of adminis-
trative officials and others identiﬁed with the work of the institution.
The Committee has construed the resolution under which it-has been
working to direct not alone such an inquiry as would present the organi-
zation and work of. the University and other institutions as they are,
but such an inquiry as would ascertain. the'needs of the different in-
stitutions to enable them to better answer to the requirements of the
public service. The record will disclose the results, and attention is
invited to the different suggestions and recommendations of heads of
\schools and other members of the different faculties which embody
various practical and valuable suggestions and recommendations, and
which accompany the record submitted as exhibits. The Committee
believes that an examination of the records of the different institutions,
together with the constructive suggestions emanating from the admin-
istrative heads and faculties, give assurances that the personnel. edu-
cational attainments, and teaching ability of the institutions embraced
in this report are equal to those of similar institutions of most of the
States of the Union, and assure efficient service and intelligent de-
velopment. -
In submitting the record of investigation the Committee has under-
taken to comment brieﬂy upon various features of the work of the
institutions; and has outlined some suggestions for the further de-
velopment of each of the institutions investigated, believing that this
is a constructive work intended to aid each institution in rendering
its services to the people more widely beneﬁcial. "
Respectfully submitted.
(Signed) LEONARD TILLoTsoN,
Chairman.
OSCAR DAVIS,
House Subcommittee No. 9.
THE- UNIVERSITY or TEXAS. 703
THE UNIVERSITY.
In outlining and conducting the investigation of the University, the
Committee has been mindful of the many criticisms of the adminis-
trative control, of the departments, of the faculty, and of the work
of the institution, and has felt that nothing short of the most thor-
ough investigation. into details of administration and the work of
those identiﬁed with the University, would meet the expectation of
the Legislature or receive popular approval. Entertaining this view
the Committee has gone somewhat exhaustively into the organization
and the work of the institution,'endeavoring to ascertain the character
of service of each person identiﬁed with the institution and the manner
in which the duties of each are being performed. The Committee has
believed that it was not sufficient to make such an inquiry as would
justify the formulation of conclusions by the Committee, and for the
recommendations of its members, but that it was the duty of the Com-
mittee to present to the Legislature such a record of the University
as it is now constituted, and of the educational service it is now per-
forming, as will enable the members of the Legislature and the public
to ascertain all the facts and form conclusions satisfactory to themselves.
The record presented by the Committee of its investigation into the
University affairs is long, but we have endeavored to make it so thor-
ough and comprehensive that it will not be necessary to institute such
inquiries again in the near future. In pursuing its inquiries the
Committee has striven for that thoroughness and. accuracy of informa-
tion which would obviate the possibility of unjust strictures respecting
the administrative policies, the educational work and the faculty or-
ganization of the institution.
PHYSICAL PLANT.
The physical plant of the University of Texas consists of forty acres
of land in the city of Austin, valued at $500,000; and nine brick build-
ings-from one to ﬁve stories in height and twelve temporary frame
buildings, all of which are inventoried at $1,319,901.79, and to which
inventory is to be added a balance of 77,908.85 on the new Educational
building estimated to cost $250,000, practically all of which cost has
been paid; and which inventory of buildings includes an equity in the
remodeling of the Old Blind Institute, now being used for the School
of Military Aeronautics.
The brick buildings are classiﬁed by the State Fire Marshal as four
ﬁreproof, and the others in various conditions, not all of them being
classed as semi-ﬁreproof.
In its inspection of they physical properties of the University, the
Committee was impressed with the fact that the campus of forty acres,
under the normal growth of the institution, and with the inauguration
of an adequate building program, will soon prove so limited in area
as to make impossible the most advantageous grouping of departmental
buildings; nor does it appear practicable, under all the conditions of
704 THE UNIVERSITY OF TExAs.
‘environment, to acquire the additional acreage the institution should
have for a properly arranged campus and building equipment.
The housing problem for the student body of the University is one
meriting early and full consideration. With an attendance of 2,619,
about eighty girls are cared for in the Woman’s building; 125 young
men are accommodated in the dormitories; 180 girls are lodged in
sorority chapter houses, as well as 325 boys in fraternity houses, leav-
ing approximately 1,989 students who must find accommodations over
the city, a few of whom, it is true, live in their own homes. The
University administration, it appears, exercises all the supervisory care
practicable over the students thus scattered throughout the city, but
necessarily it is not equal to that provided in the dormitories and
buildings on the University campus.
Any building program that may be devised for the University should
take into consideration the need of adequate dormitories for the student
body now without accommodations.
ENDOVVMENT.
\Vhat is embraced under the general term of the permanent Uni-
versity endowment fund is the lands allotted for this purpose by the
State: the allotment being 2,000,000 acres. Evidently, however, there
were considerable excesses in the surveys, since the leases now in force
comprise 2,079,520 acres. Bonds of the State of Texas in the sum of
$625,600, bearing in part 3 per cent interest and in part 5 per cent.
Land notes of the face value of $25,381.46.
DONATIONS.
An important contingent endowment of the University is represented
in the very valuable donation, with conditions, made by Hon. Geo. W.
'Brackenridge of San Antonio. In brief, this conditional donation com-
prises 408 acres of land on the east bank of the Colorado river, about
two and one-half miles above the city of Austin, and 95 acres on the
west bank of the river, a total of 503 acres.
This conditional donation made “a part of the permanent fund
for the University of Texas for the purpose of advancing and promoting
University education,” and the condition is that the property shall be
held in trust for the beneﬁt of the University, as a part of the per-
manent fund until the death of several children, the oldest of which
was nine years of age and the youngest one year, when the conveyance _
was made in 1910. After the death of the last of such survivors named,
title to the property vests in the State of Texas as part of the per-
manent fund of the University, accompanied merely by the request of
the donor that it he never disposed of, but be held permanently for
such educational purposes.
Other donations comprising a part of the University endowment are:
The Geo. -W. Littleﬁeld fund for Southern history, amounting to
$25,000. . .
Charles Durand Oldright Fellowship fund, $11,000.
THE UNIVERSITY OF Texas. 705
Peabody Fellowship fund, $6,000.
Shirley Green Scholarship fund, $5,000.
‘The I. H. .Brackenridge Scholarship fund, $5,000.
The Daughters of the American Republic Scholarship fund, $4,000.
The Texas Federation of Women’s Clubs’ fund, $3,500.
The William Jennings Bryan Cratorical fund, $500.
Bugby Loan fund, $600.
Ida Haggerty fund, $10.
Ballinger and Jack fund, $1,000.
Chimes Loan fund, $289.44.
Brown University prize, $505.
INCOME AND EXPENDITURES.
The receipts of the University for the year ending August 31, 1917,
embraced in what is termed the available fund, amounted to $187,598.56,
derived from land leases, interest on rental and interest on sales; to
which was added interest on bonds amounting to $21,586. Students’
fees and ﬁnes for late matriculation and change of courses of study,
amounted to $21,523.60, aggregating a total available fund for the
year of $230,780.16.
>tThe Committee discussed with the Board of Regents the matter of
interest on daily balances on money deposited to the credit of the
University in the local banks. The Committee was given assurances
that the matter would receive consideration in‘ the future. Under the
.assurances given the Committee by the Board of Regents, and also
being under the impression that a bill along this line was being pre-
pared by other Subcommittees, this Committee feels no further expres-
sions on this subject are necessary. v
The Committee presents as exhibits accompanying its record a tabu-
lation of the income of the Main University from the ﬁscal year
1881-1882 to 1916-1917, from which it is shown that from an income
of $25205 in 1881-1882 the amount had increased in the year 1900-
1901, to $139,316.49; in 1910-1911, to $421,665.76; and in the last
year, 1916-1917, to an income of $883,965.45.
The estimated. income for the ﬁscal year ending August 31, 1918, is
$1,130,844.28.
The Committee also accompanies this record with a statement of
expenditures for the Main. University for the years 1881-1882 to 1916-
1917, perhaps the most interesting feature of which is the rather
extraordinary increase in expenditures during the past ten years for
salaries and maintenance, and the total of the disbursements, especially
in view of the comparatively small amount invested in buildings. In
the ‘thirty-six years covered by the report, the total expenditures for
the l\lain University are shown to have been $8,248,479.83, of which
' only $1,393,424.67 has gone into buildings, the largest single item of
building expenditure being $224,035.05 in the year 1916-1917, and

*This paragraph was oﬁ'eredas an amendment by Dr. Davis in the Central
Committee, and same was adopted.
r706 THE UNIVERSITY or TEXAS.
$4,789,391.70 being absorbed in salaries, increasing in the ten years
from 1906-1907 with a salary accountof $153,188.15, to an expend.-
iture of $~il¢+l(3,328.61 in the year 1910-1917’. The expenses of mainte-
nance increased in the ten year period from $47,228.23 in ‘1906-1907
to $156,?68.21 in 1.916-191’7'.
Expenditures for extension work to date aggregate $224,863.23; while
the 11'111181‘211 survey work begun in 1.900, and which was later embodied
in the Bureau of Economic Geology, has required $180,018.25.
AUDIT.
The Committee in taking up the investigation of the University,
learned that the Board of Regents had just directed an audit, not only
of the Main University at Austin, but of the Medical College at Gal-
veston, and the School of Mines at El Paso, to be made by Mr. A. C.
Upleger, a certified public accountant, and the Committee deemed it
unnecessary to direct an independent audit. This audit covering the
ﬁscal year ending August 31, 1917, has just been‘ completed and a
copy is transmitted as a part of the record of the University investi-
gation. , - I
In submitting the audit covering the fiscal year ending with August,
1917, the Committee would direct attention to the very comprehensive
character of the audit which sets out in extended detail not only the
assets, liabilities, income and expenditures, with an analysis of the
income and the expenditure account, and recapitulation of detailed
analysis of expenditures; but operations of schools and laboratories,
bureaus, departments, and administration expenses, and the summer
school. Also a very comprehensive tabulation of school statistics, from
which is determined the student cost at the University for each long
term student, and the student cost in the summer school; as also the
student cost in the M edical College, and the School of Mines.
The Committee has been impressed in its examination of the records
and audits of the University, as also of other State institutions, with
the fact that there is no general and intelligent plan observed by which
natural depreciation of the valuation of inventoried properties may be
estimated and shown in the assets of the institutions. Buildings are
carried on the new inventories at practically the same valuations as
perhaps ten years ago. As an illustration, the Main building of the
University is carried in the latest audit at $250,000, notwithstanding
the fact that the auditorium occupying an entire wing on the third
ﬂoor has been condemned by the State Fire Marshal as unsafe and is
not ‘being utilized for any purpose. It would seem possible for the
State to establish, through the action of its different agencies dealing
with the construction and care of public buildings, some classiﬁcation
which, though necessarily very general in character, would afford a
more or less uniform basis for estimating the depreciation in value of
the State’s properties. That a more intelligent plan of arriving at
such valuations is absolutely necessary to accurate ‘information is
obvious.
Tnn UNrvEnsIrY or TEXAS. 707
In this connection, it may be said that the certiﬁed public accountant
making the audit of the University is proposing for installation a com-
plete inventory system, which will provide for an inventory of every
article of equipment purchased, to be carried in such way as‘ to retain
a permanent record of the equipment acquired as a part of the assets
of the institution.
' AUDITORIUM.
The auditorium on the third ﬂoor in the Main building has been
condemned by the State Fire Marshal as unsafe for use. It has a seat—
ing capacity of about 1,’? 50. For more than a year the room has been
closed and is of no value to the University. The Fire Marshal ques-
tions the advisability of endeavoring to use the auditorium through the
construction of vﬁre escapes leading from each of the windows to the
ground.
Readily agreeing that the University needs'a. new auditorium, but
appreciating the fact that it is likely to be some time before funds are
available for the construction of such new building, the Committee in-
quired. the cost of changes calculated to render the auditorium, safe.
This information is contained in a report by Prof. F. E. Giesecke of
the School of Architecture. Whether or not this expense would be
justiﬁed is a matter of doubt in the minds of the Committee. The
estimate is as follows:
“To build a ﬁre wall separating the roof of the auditorium from
the roof of the main building, to close unnecessary doors between the
Main building and the auditorium and to change the remaining doors
from the ordinary construction to automatic ﬁre doors, to substitute
reinforced concrete floors in the auditorium for the wooden ﬂoors with
the necessary columns and beams, to provide two staircases so that
- occupants of the main galleries have access to the main auditorium
and to build two outside reinforced concrete stairs in brick enclosure
of sufficient size to clear the auditorium in ﬁve minutes and built in
accordance with the recommendations of the National Board of Fire
Underwriters, will. cost about $28,000.”
The fact that the University is now without any assembly hall larger
than the law school lecture room, seating about 400 persons, and the
further fact that it promises two or three years before provision for a
new auditorium can be made, suggests a special effort to render the
old auditorium available for use.
SI-IACKS.
The so-called “shacks,” of one-story frame construction for class
Work are really serviceable beyond expectation, and while it is‘ regret-
able that the highest educational institution in the State should ﬁnd
it necessary to employ such structures, it seems likely they will serve
a valuable purpose, in addition to the ELCCOllllllOdELtlOll provided, in
making possible practical studies in the better arrangement of perma-
nent lmildings, particularly with reference to laboratory work.
708 THE UNIVERSITY OF TExAs.
ADMINISTRATIVE OFFICERS, FACULTY AND EMPLOYES.
The large increase in teachers and employes in the University is in-
dicated in the fact that in 1900 there were 80, whilein 1917 there were
311 teachers and 154 employes, a total of 465. .
The student enrollment in 1900 was 648, while in 1917 there was
shown to be an enrollment of students for the regular term of 2,619,
an increase of approximately four and a half times in seventeen years.
Matriculation in the summer school during the past two years has
been a little more than 1,500. While the student body has increased
in the seventeen years about four and a half times, there has been
shown to have been an increase in the number of teachers and employes
in the same period of a little less than six times. The larger ratio of
increase in the number of teachers, administrative officers and employes
than of the student body is explained in the increase in the number
of schools from twelve in 1.900 to thirty-six in 1917, and the estab-
lishment of additional courses in the original schools.
The Committee is accompanying the University record with an
exhibit in the form of an itemized statement of the salaries of the
teaching staff and other employes of the University for the school and
ﬁscal year beginning September 1, 1917, and ending August 31, 1918,
which exhibit shows the amount appropriated for each person by the
Legislature in 1917, the amount appropriated by the Board of Regents,
and the amounts that will be received by each of the officials, teaching
faculty and employes.
From a total number of 465 administrative officials, members of the
faculty, and employes, in 1917, there was 011 January 1, 1.918, a total
of only about 365, due to resignations, temporary withdrawals for gov-
ernment service, and positions of employment not necessary to ﬁll be-
cause of the decreased attendance, which in round numbers approxi-
mates one-third of the matriculation for the school year 1916-1917.
SALARIES OF FACULTY.
The inquiry of the Committee into the compensation of the Uni-
versity faculty and administrative officials, disclosed the fact that within
the present college term the salaries of all members of the faculty, as
well as most of the officials, have been advanced. The aggregate in-
crease in salaries to be paid during the year 1917-1918 will be $45,000.
It will be remembered that the Legislature appropriated $26,500 for
salary readjustments, which has been used for the purposes of this in-
crease, and the remainder will be provided by moneys taken from the fees
paid by students. The increase in individual salaries is from $750
downward. In one or two instances individual members of the faculty
will. receive much as $1,050 more during the current year than pre-
viously, due to the fact that they had been promoted from the rank of
associate professor to that of full professor with the corresponding salary
of the office. and then participated with others of equal rank in the
universal advance. The full professors, heads of departments, now
THE UNIVERSITY OF TEXAS. 709
receive $4,000, where, formerly, one received $3,750, three received
$3,500, and the remainder $3,250, or less, as provided in the itemized
appropriation bill passed by the Legislature. Of the administrative
oflicers, one was given an increase of $1,000, and others in less sums.
A detailed comparative list of salaries paid during the last year and
those to be paid under the increase accompanies this report.
In explanation of this increase, President Vinson maintains that the
question of salaries a question for the Regents and the University
administration to consider as the conditions to be met may seem to
require. That the University had lost some of its faculty ‘members and
feared, unless salary readjustments were made, more would go. That
the salaries of the faculty of the University of Texas were, prior to
the increase, below those of other State institutions of equal rank, and
that the present advance places the faculty compensation on a parity
with that of other institutions. That in making this salary increase
‘the University standardized its basis of compensation for teaching serv-
ices, putting the pay of members of the faculty on a more systematic
and judicious plan, through which it will be easier to weed out those
who fail to measure up to the standard of efficiency that would be
required. That he realized there might be some criticism of the action
of the administration in making the advance at this time but that he
felt it essential to the prestige and progress of the University that the
action placing the institution on a high plane, able to compete with
other institutions, for the teaching ability required to build a strong
University, be taken without further delay. That there was no express
statement, or any action, calculated to convey the implied understand-
ing, that the salaries set out in the itemized appropriation bill should
be the maximum compensation of the members of the faculty. That .
this itemization showed the salaries of the previous year, and that the
Act of the Legislature in appropriating the sum of $26,500, declaring it
to be for salary readjustments, is conclusive that the Legislature did
not intend to express its purpose to limit salaries absolutely to the item-
izations in the bill. '
There may be difference of opinion as to what was contemplated by
the Legislature in its provision in the appropriation bill for salary
readjustments. It appears to be the ﬁrst appropriation of the kind,
and there being no precedent or accepted policy with reference to the
manner of employing such appropriations, its utilization in this man-
ner may not be characterized as in direct opposition to the intent of the
Legislature.
The increase in salaries was authorized by the Regents upon the
recommendation of President Vinson, whose action had the indorse-
ment of a small committee of the-faculty consulted by him, though by
a large majority of ‘the recipients of the increase, according to their
statements, the advance was unexpected. None stated they would have
left the institution had the raise not been made, and the fact that the
increase was not authorized until October, after the term was well
'710 THE Uxrvnnsrrv or Texas.
under way, indicates this to be true. In only a few instances is it
disclosed that increased pay had been asked.
The Committee appreciates fully the fact that the citizens of Texas
desire that the State University be developed to an institution of the
‘ﬁrst rank and believe it was in recognition of this popular sentiment
that the Legislature passed what was universally admitted the most
liberal. appropriation ever made for the maintenance and support of the
institution. Whether or not the plan of standardizing all salaries to
the extent adopted by the University under its increase, is best, experi-
ence alone may tell; many of the larger universities and colleges have
long pursued a similar policy: otherjinstitutions in the rank of the
University of Texas have not. It seems from such inquiry as the
Committee has been able to make, however. that the salaries paid by
the University of Texas, before this advance. were generally lower in
the main than the salaries of other State universities having approxi-
mately equal attendance and rank; and that the average of teaching
compensation in the University of Texas, under the increase, more
nearly approximates the average salary of other similar institutions.
Considered alone from this view of the situation, the salary increase
might receive general acceptance; and under normal conditions the
Committee, in all probability, would not consider the action deserving
of special comment. In view of the fact, however, that the appro-
priation for the University was vetoed by the former Governor, alleging
that the amount was. exorbitant; that it is universally recognized as
the most liberal provision ever made for the support of the institution;
that the existing war conditions has led the people to expect the exer-
cise of the most rigid. economy in public administration, and that, in
consequence, any general augmentation of expenditure, such as that
represented in this salary increase, was inadvisable because of the ques-
tion of the time and the attending circumstances, the Committee has
deemed it an imperative duty to present all of the facts, together with
the reasons of the University administration for the action, at this time.
In this connection, the Committee feels it proper to state that ac-
cording to the information given in the course of the investigation,
there will be an amount approximating $68,445, appropriated for sal-
aries, which will not be used because of resignations and the decreased
attendance at the University rendering it unnecessary to ﬁll the
vacaimes.
*We recommend that the law be so amended that the State Comp-
troller shall be authorized. and directed to refuse to issue warrant to
any person to pay for services rendered the State of Texas in any
position designated in an appropriation bill passed by a Legislature of
the State of Texas, except it be for the speciﬁc amount named in the
appropriation bill under which the payment for services is sought.
__
*‘This paragraph is an amendment offered in the Central Committee by Mr. Mc-
Millin, and same was adopted.
THE UNIVERSITY or TEXAS. 71].
STUDENT ASSISTANTS.
The policy of utilizing student assistants is general in all the de-
partments, and while the employment of such assistants probably is
not necessary in some departments to enable the members of the faculty
to keep up with their work in. an efficient manner, they do appear to
be required in others. The appointment of such student assistants
appears to be made quite uniformly upon merit, with some recognition
of the need of students, possessing the requisite grade in their studies,
for employment that will aid them in con'ipleting their course of study.
The student assistant plan in some form is found in most institutions
of this kind over the country and now seems to have a generally
accepted status in the university administration in the different States.
The only question involved here is whether or not the additional ex—
pense represents a coinpei'isating value in teaching efficiency.
Accompanying the record is a tabulation of the teaching hours and
University duties of members of the faculty, from which it will be
found. that the average minimum number of hours given to actual class
work and laboratory instruction is twelve a week, and actual time spent
in the preparation for class work is from six to twelve hours a week.
STUDENT COST.
By an analysis of the expenditures for the maintenance and oper-
ation of the University, disclosed in part by the calculations of the cer-
tiﬁed public accountant, and the ﬁgures of the University auditor,
it is ascertained that the cost perfull term student at the Main Uni-
versity for the school year 1916-1917 was $217.96. The average num-
ber of studies for each student during the year was 4.90 as compared
to 4.98 for the preceding year. The amount of $217.96 for the reg-
ular term students is in excess of all laboratory, matriculation, and
other fees, etc., which for the year 1916-1917 were $43,141.72. Nor
does this calculation of the cost of each full term student include any
part‘of the expense of maintenance for the department of extension,
$47,920.90, and the department of school visitation, $10,786.07; nor
the expense of the two bureaus, that of economic geology and technol-
ogy, $25,890.74, and of municipal reference and research, $2,869.70.
Nor does it include the money spent for improvements out of the ordi-
nary. such as new structures amounting in the year to $214,475.39;
nor does it include the sum of $10,293.40 of legislative appropriation
reverting to the State. It does include, however, repairs on buildings,
which for the year amounted to $8,654.13; and such equipment as
books, furniture, and similar items, aggregating $55,581.69. All these
latter items of expenditure are absorbed in the estimate for the regular
student cost and are not apportioned among the short term, or sum-
mer school students‘.
SUMMER SCHOOL.
For the summer school students, the cost in 1.917 was $24.50, which
sum was in addition to all fees collected from students. For the year
712 THE UNIVERSlTY or TExAs.
1916-1917, the legislative appropriation for the support of the summer
school was $12,500 supplemented by a balance from the year 1915-16
of $4,360.94, and a further sum appropriated by the Board of Regents
from the available fund of $4,000, making a total appropriation of
$20,860.94, to which was added fees from students of $16,613.94, mak—
ing the total receipts for the summer school of 1916-1917 $37,474.88.
The disbursements for the same term, represented in salaries and main-
tenance, amounted to $34,066.38, leaving a balance unexpended at the
beginning of the present school year of $3,408.50.
The information secured by this Committee is that the University
Summer School has, up to this time, been carried on as only a semi-
public institution, the Board of Regents having never assumed respon-
sibility for any deﬁcits which might occur in the operation of the
school, turning the University plant over to the executive committee of
the summer. schools with the understanding that this committee would
be responsible for any deﬁcits. However, funds left on hand in
excess of expenditures were held to the credit of the Summer School
and used in its maintenance.
In explanation of the policy of. allowing extra salaries to members
of the University faculty teaching in the Summer School, it is stated
that such work is not regarded either at this University or in the policy
of administration of any other university in the country as forming a
part of the duty of the members of the faculty. It is also stated that
the opinion prevails among universities that it is helpful to the uni-
versities to have members of one faculty to teach these short courses
in other institutions as calculated to broaden their experience and im-
prove their work ; and that to recognize this understanding special com- ‘
pensation becomes a necessity. It is further stated that for many
years the University of Texas followed the plan of paying members of
the faculty in nine equal installments covering the school year, the
generally accepted policy of all. institutions of the kind in the United
States being to base the salary paid on services to be rendered during
the school year of nine months; but that for the protection of the
members of the faculty during the summer vacation. as a means of
holding them in closer relation to the institution employing them, as
also in accordance with the uniform system of accounting. the plan
has been pursued for some time of. paying salaries in twelve equal
installments, though the employment is understood to cover nine months
of actual teaching. Under all the circumstances it would appear to
the Committee that the only way in which the payment of special sal-
aries for teaching in the summer schools may be avoided would be for
the Legislature to express deﬁnitely in its appropriation for the mainte-
nance of the school that all teaching be conﬁned to the University
faculty, with a corresponding change in the contract of employment for
services to the University. It is evident, however, that such a plan,
in view of the general custom concerning such employment would result
in depriving the University of bidding on equal terms for the services
of the men needed for the work of the institution; and furthermore,
THE UNIVERSITY 0E TEXAS. 713
that by requiring teachers to give their time to summer school work
in this State who would like to avail themselves of the opportunity
of teaching in schools of other States during the short term, might
deprive the State not only of the added experience such men might
secure, equalling if not exceeding in value the expense of a teacher in
the summer school, but the increased prospect of losing teachers of
special ability to other institutions not making similar requirements.
It would seem that this is a question of policy for the University ad-
ministrations to determine always, bearing in mind the best results
for the University and the least expense to the State.
POLICY OF ADMINISTRATION.
The University of Texas has not escaped the criticism, common to
all the large educational institutions of the country, that control is
vested to such a comprehensive degree in the administrative head of
the institution that the directing policies are calculated to come to
represent, in large measure, the personal views of such ofﬁcial. The
Committee believes it to be true that popular opinion has assented too
indulgently to a minimum of active participation in the administrative
affairs of the University by the Board of Regents, and that it is prob—
ably true that the comparatively short term of service of the Regents,
the average term of which is reported to have been about three years,
is calculated to result and has resulted in the over-ready acquiescence,
without special inquiry, in the policies of administration submitted and
urged by the president of the institution. It is probably true. also,
that in the past there has been too little effort to utilize the full value
of the educational attainments and experienced judgment of the mem-
bers of the faculty in working out policies of administrative direction
and educational activity. The Committee feels justiﬁed. however, in
expressing the belief that under the present administrative control of
the University a keener appreciation of the responsibilities of the posi-
tion of regent is entertained by the members of the present board, and
a more earnest desire is manifest to share in the work of determining
the more important policies of the institution than ever heretofore; and
that it is the expressed intention of the president to utilize as an asset
for the judicious direction and conservative development of the Uni-
versity, the experience and knowledge of educational problems of the
members of the faculty. As far as the Committee has been able to
determine, the University is today more democratic in its general policy
than for some time past; and we feel conﬁdent its attitude toward
other educational institutions displays a fuller appreciation of the
necessity for wise co-operation; that the administration and faculty
entertain a livelier desire to identify the work of the University with
each branch of our educational system and to make its service more
helpful in the development of a constructive educational policy.
Endowment of State educational institutions, yielding an income,
has not infrequently been criticised as calculated to develop an unwise
policy of institutional administration. The possession of an available
714. THE UNIvEnsrrY OF TEXAS.
fund by one State institution, unless such fund is so directed in its
use that. it may not be diverted, is .certain to prove not only a source
of temptation, but of possible criticism, for the reason that while other
State institutions, without such income, are limited strictly to the sum
appropriated for the speciﬁc purposes indicated, the additional sources
of revenue is a constant incentive to the one possessing them to expand
to new ﬁelds, and occasionally those of doubtful public utility answer—
ing but slightly to the social service considerations for which educa-
tional institutions may be maintained at public expense.
The views of institutional needs entertained by the administrative
head and the governing body, naturally will differ from the views
of the legislative body, resulting, as in the University of Texas,
in there being a legislative budget setting out. in detail the items of
maintenance. and a budget of the Board of Regents covering like items
as well as other items for expansion not provided for in the legislative
appropriations, and upon the policy of which the Legislature may or
may not have expressed itself. The possession of independent or avail-
able funds, it will thus be seen, represents a constant opportunity and
incentive to institutional expansion, carrying the activities and expend-
itures of the institution beyond the limit of legislative sanction, and
not infrequently beyond popular needs and public approval. The free—
dom with which the University has exercised its ability to extend the
scope of its efforts and increase its expenses has brought upon it more
or less of criticism.
> i The need. would seem to be for a clearer conception by the University
administration, and a clearer expression by the people of the State, of
the scope of educational work legitimately to devolve upon this institu-
tion and the measure of responsiveness of such work to the popular
need, to the end that it may fulﬁll the purpose for which created, that
of developing a University of the ﬁrst class. Such activities and policy
having once been clearly deﬁned there would seem to be comparatively
little reason or opportunity for criticising the expenditures of the
University, made in‘ the carefully directed effort to effectuate this con-
trolling purpose. ,
In this connection, the Committee feels justiﬁed in directing atten-
tion to the fact that had the Legislature, recognizing the limitation on
aj'ipropriations from the general revenues for University buildings, in-
augurated the policy of appropriating the income from the permanent
University emjlowment, as the Constitution permits, for the speciﬁc
and only purpose of constituting a fund from which to construct per-
manent buildings, the University might now possess a building equip-
ment of considerable value. The Constitution expressly provides that
the income from the peri'nanent endowi'nent shall be subject to appro-
priation by the Legislature for the purposes of establishing as well as
supporting the University. The Legislature must bear its part of the
responsibility for the lack of building equipment at the University,‘ for
which it was possible to provide. . The University management, how-
ever, must likewise bear its share of the responsibility for failing to
THE UNIVERSITY or Texas. 715
outline and advance such a building program, and for not making it
possible to carry out such a program by the exercise of rigid economy
in expenditures for maintenai'ice purposes, instead of being led into
the policy of supplementing legislative appropriations from the general
revenue for maintenance purposes by moneys taken from its available
income.
The Committee finds that the policy permitted in some institutions,
and to some extent permitted heretofore in the University of Texas,
of granting leave of absence to members of the faculty for varying
periods of time on full pay, or part pay, has been discontinued, and
no member of the faculty has been granted leave under such conditions
since the beginning of the present school year. The practice, also.
which caused some criticism of permitting members of the University
faculty, when delivering lectures and addresses to clubs, organizations,
' schools. or teachers’ institutes, accepting special compensation, has been
discontinued, and no one now supposed to accept such beneﬁts. The
Committee confident from assurances of the University administra-
tion that such policies will not be resumed.
ACCEPTANCE OF OUTSIDE EMPLOYMENT.
The policy of permitting those identiﬁed with the faculty of the
University to accept outside employment and receive compensation for
the services rendered is, in the judgment of the Committee, unwise;
it is true this policy has been recognized in the leading educational
institutions of the country in the past, but it is likewise true that the
tei'idency everywhere now is strongly toward its discontinuance. All
State institutions should pay adequate salaries and require the full
services of the faculty. Permission to faculty members to invade the
professions through the acccj'itance of eutside einployn'ient even though
done at the earnest solicitation of citizens, calculated to react to the
disadvantage of the institution through the criticism, just or unjust, of
the profession or calling ii'ivaded. It is also true that the absence of
a deﬁnite policy prohibiting other employment sometimes leads to the
abuse of the privilege thus affirmatively or negatively allowed.
Illustrative of the possibility of criticism that may be visited upon
institutions, attention directed to the action of Prof. A. C. Ellis,
who, during the two years 1914-1915 and 1915-1916, occupied the
position of director of extension in the University, in which position
he particularly visited those cities and towns that were preparing to
erect new school buildings‘, tendering his services as an expert in heat-
ing, lighting and sanitation, and asking for the execution of a written
contract, the provisions of which required the payment to him of one-
half of one per cent of the cost of construction. His statements to the
Committee were that this information from the University to the
school authorities was intended by the University to be free. His in-
sistence upon a written contract for his services had and could have,
under the circumstances, but the one purpose of securing the payment
of the fee solicited, collected and retained for his personal advantage,
716 THE UNIVERSITY or‘ TEXAS.
while receiving the pay of a full professor of the University. Accord-
ing to a statement ﬁled with the Committee by Professor Ellis, approxi-
mately $6,500 in fees were received by him in the two years he re-
mained at the head of the extension department. I
The Committee submits the conclusion that such acts are certain to
bring unjust and harmful criticism upon the University, or institutions
permitting similar actions, and that it should be prevented by the
adoption of a policy disallowing outside employment, or the solicitation
or acceptance of fees for services of this character.
RETIREMENT ON REDUCED SALARY.
The Committee .in its study of conditions calculated to inure to the
advantage of the University has been led to inquire into the advis-
ability of some plan looking to the retirement of members of the
faculty on reduced salaries after they have given to the institution
many years of faithful service and have reached that age at which the
capacity to serve the institution has been appreciably diminished. It
is unquestionable that the establishment of such policy would be cal-
culated to increase loyalty, create a feeling of security, lessen the loss
of the service of capable men, and tend materially to strengthen the
interest in and permanency of faculty organization. Every great in-
stitution must solve this problem at some time, and the Committee
believes that the time has come in the history of the University of
Texas when the Board of Regents should seriously give consideration
- to such a policy. A discussion of the details of plans calculated to
accomplish the purpose would seem scarcely within the province of
this inquiry, the Committee contenting itself with commending the
question to the Board of Regents and to the Legislature.
DUPLICATION.
Duplication, as the term has generally come to be understood in
discussing the work of our educational institutions and departments of
government may be divided into two classes: ﬁrst, the duplication in
the subjects taught and courses of instruction in our institutions of
higher learning; and, second, in the extension service of the institu-
tions and State departments.
As related to the subjects taught in the different institutions, it
would seem that there must be an exaggerated impression in the public
mind of the extent to which duplication is being carried on in the
educational work of these institutions. The Committee does not be-
lieve there is at this time unnecessary duplication of courses of instruc-
tion. Certain studies are essential in the curriculum of each institu-
tion, as, for example, home economics and domestic science are essen-
tial studies in the University, in the State Normals and the College
of Industrial Arts, to fulﬁll the purposes of these institutions. Agri—
culture is taught as a vocational subject only in the Agricultural and
Mechanical College. It is, therefore, a major course at this one in-
stitution only; but the statutes of the State requiring that agriculture
THE UNIVERSITY OF TEXAS. 717
be taught in the public schools, all institutions preparing students for
the service of public school teachers are expected to give courses in
agriculture, and this subject is, therefore, an incidental or service course
in the University, the Normal Schools and the College of Industrial
Arts. Actual duplication really may be said to exist only where two
institutions are carrying the same subject as major lines of instruction;
and this occurs only in the one instance of the engineering courses of
the University and the Agricultural and Mechanical College.
While the Committee believes that in the institutions maintained at
public expense all duplication of major lines of instruction should be
carefully avoided, as calculated to result in increased expense and pos-
sible undesirable rivalry, there would seem to be justification for the
maintenance of the two fully equipped departments of engineering in-
struction in the two institutions. The great size of the State and the
rapidly increasing student enrollment under normal conditions prom-
ises to tax the facilities of both institutions to the extent of the lib-
erality of the State. The Committee would strongly recommend the
limitation of the engineering courses to the two institutions.
Respecting the duplication of service of the educational institutions
and the departments of the State government, another and entirely
different question is raised; that of a proper deﬁnition of the functions
of State government. The purpose of this inquiry in the mind of
the Committee is to make diligent study of the work being performed
by institutions and departments with a view to such suggestions for
reorganization as may be deemed essential to a better adjustment and
limitation of service in accordance with the proper functions of gov-
ernment. It is the belief of the Committee that every service that
may be construed as educational in‘character should be devolved upon
that educational institution which the State has created and equipped
in the best manner for the particular work; and that every service
executive or administrative in its character should be placed under
the control. of that executive branch of the State government to which
it naturally belongs, or which may be deemed best qualiﬁed to admin-
ister it. In this view, the Committee believes that no extension service
of whatever character should be duplicated.
All rural home economics extension work should be done under the
extension department of the Agricultural and Mechanical College. *If
the University be authorized to conduct home economics extension work
it should be limited to the urban communities and the work of the
two institutions carefully correlated. The College of Industrial Arts
is not organized for extension work, either in home economics or other
lines, and should not be encouraged to enter any ﬁeld of extension
service. The State Department of Agriculture is in no sense an
*By amendment offered by Senator Hopkins in the ‘Central Committee, which
was adopted, the period after the word College immediately preceding and this
sentence and the one immediately following were stricken out, and in lieu thereof
was substituted the following: “and the extension department of the College of
Industrial Arts.”
718 THE UNIVERSITY or Texas.
educational institution, and no form of extension work, educational in
any degree, should be permitted to be conducted by it.
EXTENSION \VORK.
The records of the University show the ﬁrst item charged to exten-
sion work in 1908-1909, when only $64.35 was expended. During the
"following three years the expenditures averaged less than $5,000 for
this purpose. Beginning with the year 1912 and 1913 a director oi
extension was appointed and the department organized in general along
the lines of the present policy. The total expenditures for extension work
to August 31, 1.917, were $224,863.23; the expenditure for the year
1912-1913 being $19,686.01, which increased steadily in amount until
for the year 1915-1916, when eight general lines of extension work
were being conducted at a cost of 585635-1512. In the year 1916-1917,
the extension work was somewhat curtailed by dropping three lines 01"
service, reducing the expense in the sum of about $8,000. The budget
for the current ﬁscal year beginning September 1, 1917, totals $50,-
518.35, being for salaries, $30,068.35; for traveling expenses, $4,800;
for printing and contingent expenses, $12,250; for advertising, $2,500,
and for equipment, $900. The extension service of the University,
now being conducted, embraces the following ﬁve divisions of active
work; correspondence instruction; division of school interests; division
of home welfare ; division of information and division of public lectures.
Within comparatively recent years there has grown up in our State
institutions, and not conﬁned alone to universities, a form of educa-
tional service somewhat loosely designated as extension work, varying
widely in different States and in different institutions. So broad is
the scope of the activities that have been included under the general
term extension, that it unfortunately seems to be true that some exten-
-sion departments constitute merely an aggregation of subjects rather
loosely associated but so widely differentiated in purpose that the
strongest means of identiﬁcation is, that they may be handled under
one general head and perform and display their energies away from
the precincts of the institution proper. By this statement the Com-
mittee does not mean to disparage all extension work being conducted
by the University of Texas and other institutions in this State. Some
extension work is being conducted in a manner and is of a character
calculated to represent a real service to the people. It is an unfortu-
nate fact, however, that Texas, with other States, has been the victim
of over enthusiasm and lack of judicious thought and discrimination
in the character of its. extension service. We ﬁnd that, in general,
extension work in this, as in other States, may be'grouped into two
general divisions: ﬁrst, that of giving courses of instruction intended
to carry some part of the inﬂuence and activities of the institution as
organized and as represented in the work of instruction at the institu-
tion to the people in their ‘homes; and, second, that which engages
itself with the very wide range given at the present time to what is
broadly denominated welfare work. The ﬁrst of these divisions repre-
THE Uxrvnnsrrv or Texas. 7'19
sents what, in the judgment of this Committee, constitutes the legiti-
mate ﬁeld for University extension, illustrated in its correspondence
courses and in such popular lecture courses as cover the general sub-
jects included in its curriculum.
It seems apl'iropriate in this connectimi to direct attention to the
fact that there is much division of opinion as to the ﬁeld of extension
service activity which a University of the ﬁrst class shall ﬁll in this
State. Had our educational institutions been created in accordance
with a. deﬁnite policy and co-ordinated in a properly articulated sys—
tem, all the activities embraced in the work of our different classes of
higher educational institutions might have been embraced under one
generz'il head, and the questions of duplication of extension service
could never have arisen. "‘University” would then have meant the
broadest signiﬁcance that has been attached to the name, and doubt—
less would have authorized in popular sentiment a broader scope to
extension activities than now likely to meet with public approbation.-
For a proper appreciation of the subject under consideration it is
necessary to bear in mind the fact that the institutions which now
comprise the State’s educational ecpiipi'nent, have been created in part
for general educational duties in academic and classical‘ instruction, and
in part for special duties largely under the head. of vocational educa-
tion. As each vocational institution has been created. necessarily the
duties, general and special, devolving upon it have represented a lim-
itation upon the scope of work of the University, considered in its
broadest signiﬁcance. This plan in the development of our educational
service has been carried so far that it may fairly be concluded as rep-
resenting the policy of the State to provide by special institutions for
the various forms of vocational instructicm that are to be conducted
by institutions under State control and maintained at the public expense,
It is in accordance with this policy that the establisln'nent of the
Agricultural and lvlechanical College of Texas under the conditions
that have marked its control and development, and its designation as
the beneﬁciary in this State of the funds available under what is
known as the Smith-Lever Act and other Federal. appropriations pro-
viding for agriculture extension, clearly indicates the advisability, as
a State policy, of concentrating all agricultural extension work into the
service now being performed by and through the agricultural extension
department of the Agricultural and Mechanical College, working in co-
operation with the Federal Government.
Under the provisions of the Smitli-I-lughes Act of Congress, making
available certain funds for the three classes of extension work embraced
in agriculture, home economics and vocational trades, the funds avail-
able should be assigned for agriculture to the use of that institution
which teaches agriculture as a vocation and is the recognized agency
in the State for agricultural extension and instruction in rural eco-
720 THE UNIVERSITY or TEXAS.
nomics; *that part of the fund available for the promotion of study
of home economics may properly be divided between those institutions
teaching those subjects, namely: the University of Texas, the College
of Industrial Arts, and the Normal Schools, with the limitation that
any extension work in home economics, outside of rural home economics,
that may be deemed judicious and advisable, shall be limited to the
University, which is best equipped for the performance of such service.
.And inasmuch as the Federal Board of Education has not yet desig-
nated the character of vocational trades which are to be the recipients
of the funds to be available in this State for that purpose, no speciﬁc
suggestion may be made, except that in the judgment of the Committee
the character of work which it is anticipated is likely to be recom-
mended may best be embraced in the activities of the vocational school
that it is suggested in this report be developed at Arlington.
The Committee will not attempt speciﬁcally to pass upon each in-
dividual form of extension work being conducted by the Universitv of
Texas; it is signiﬁcant that the University has reduced the range of
its extension work from eight divisions in 1914 and 1915 to ﬁve divi-
sions for the current year, evidencing a clearer appreciation for the
value of this branch of University activity and the extension work of
other institutions. The Committee expresses the belief, however, that
in general the legitimate line of extension for the University ‘lies in
carrying to the people in popular form the educational service it is
providing in the institution for its students. Any other class of ex-
tension work, such home economics, should be considered with
extraordinary care and carefully correlated with other work of similar
character before being undertaken.
CORRESPONDENCE EXTENSION WORK.
The University is conducting courses of instruction by mail, and,
since the establishment of the service, has developed an apparently
widespread interest, there now being approximately ﬁfteen hundred
students taking various correspondence courses. This work is being
assigned to different members of the faculty, some faculty members
seeking the additional employment and others apparently being dis-
inclined to assume the extra work‘. The fee for this correspondence
instruction is $7.00 for each course taken, $6.00 of which is paid to
the faculty member handling the work and $1.00 going to the Uni—
versity to cover overhead expenses. Careful consideration of the man-
ner in which this work is being handled leads to the suggestion that
in all general educational courses provision be made for such number
of instructors as may be necessary to devote their full time to the work
on regular salaries, and that all fees be retained by the University.
*By amendment offered by Senator Hopkins in the Central Committee, which
was adopted, the portion of this sentence following down to the period was
stricken out, and in lieu thereof the following was substituted; “that the part of
the fund available for the promotion of the study of home economics be used by
and spent under the direction of the extension department of the College of In-
dustrial Arts.”
THE UNIVERSITY OF TEXAS. 721
Not alone would this prove the more businesslike way of. conducting
the work, but it is generally agreed by the members of the faculty who
have'been identiﬁed with the work, that the results will be advan-
tageous to the correspondence students. Of course there will be a
few students, taking the more technical courses of instruction, who
would have to continue to go to the respective departments as hereto-
fore; but inquiry indicates that the number of this class is now and
would likely continue to be comparatively small.
TEACHERS’ INSTITUTES.
The work the University is now endeavoring to do as a part of its
extension service among the public school teachers of the State, in the
nature of teachers’ institutes, presents a question with which the Com-
mittee feels the Legislature must deal at an early day. There is no
particular agency now authorized by law to organize into a systematic
policy institute work for public school teachers. The Committee does
not mention the question here for the purpose of offering a speciﬁc
recommendation as to the institution under which such work should
be conducted, and the manner of organizing such work; but it is neces-
sary in the development of a correlated educational policy that this
work be placed under deﬁnite and authoritative control, whether car-
ried on from the University or the State Normal Schools, or both.
NEW SCHOOLS.
Among the exhibits ﬁled with the record of investigation may be
found a general discussion of the place claimed for a school of journal-
ism in the University work. It appears that the teaching of the sub-
ject has been taken up generally in some form in the different States,
varying quite materially in the character of treatment, the University
of Texas courses in journalism offering the degree of Master of J ournal-
ism, seemingly being considered one of the most complete in the coun-
try. That this school was established without any particular expression
of sentiment either among the faculty of the University or educators
of the State, or without any speciﬁc indication of popular demand for
such facilities, is commonly understood. The attendance has been small
and the expense of maintenance correspondingly advanced beyond other
schools of the University. It would seem that the plan, ﬁnding ac-
ceptance in some institutions, of conﬁning the instruction in journal-
ism to a course running through the year in the department of English,
discussing the principles and practice of journalism, with practice work
or laboratory studies. conducted upon the college publication, offers all
I the facilities necessary to meet the requirements in this State.
The Committee believes it is the establishment of new work of this
kind, as also various forms of extension activities, that is responsible
in no little part for the augmented expenditures of the University to a
point that has required legislative appropriations for maintenance pur-
poses to be extended, and the consequent depletion of the University
722 THE UNIVERSITY OF TEXAS.
income from other sources, as also the utilization of the available fund
to meet current expenses.
THE SCHOOL OF LIILITARY AERONAUTIOS.
The signal corps of the War Department requested the University
of Texas, early in 1917, along with ﬁve other universities throughout
the United States, to conduct- a ground school in military aeronautics
for the preliminary training of enlisted men for the aviation section
of the signal corps. The courses of study, number of teachers required,
and the equipment are stipulated by the Government, and are matters
concerning which the University exercises no option. The course pre-
scribed covers eight weeks for each man, those qualifying being certiﬁed
to the War Department. For the service rendered by the University
the Federal Government pays $10 a week for each student for the ﬁrst
four weeks of the course, and $5.00 a week for the second four weeks’
period, a. maximum of. $65 for each student for eight weeks. In addi-
tion, the Government pays approximately $1.00 -a day for each student
for subsistence. To accommodate this school, the University remodeled
and repaired the old Blind Institute, which was transferred to the
Board of Regents for University purposes by the Thirty-ﬁfth Legislature.
During the period from May to December 1, 1917, the Government
furnished the University school with about two hundred students, or
something like twenty-ﬁve students a week. Since then the number
has been increasing rapidly and there are now approximately one thou-
sand students in the University School of Military Aeronautics, and
assurance is 0*iven by the Government that the attendance will. be kept
on this basis, and possibly larger if accommodation can be provided.
As a basis of operation as the result of conferences between the Uni-
versity administration and the authorities of the War Department, the
following estimate of income and expenditure was agreed upon. On
a basis of 200 students, the total income to the University would be
$78,000 annually; the total expenditure, $77,760. On a basis of 500
students the income would be $192,000; the total expenditure $127,000.
On a basis of '750 students there would be $288,000 income and $179,000
expenditure. On a basis of 1,000 students the annual income would
be $384,000, and the expense $224,940.
In remodeling and repairing the old Blind Institute buildings the
Board of Regents has expended on the property approximately $125,000,
‘which sum has been taken from the University available fund. The
expenditure for these improvements has been made on the basis of the
estimate as given. The Board of Regents feel, however, that even if
the Government did not entirely reimburse the University for this
expenditure, they have secured for the University an excellently ar-
ranged group of dormitories for students paying their way through
the University, worth to the institution a quarter of a million dollars.
It would seem, from the present and prospective attendance, that the
anticipations outlined in the foregoing estimates will be fully met.
Relative to the compensation for subsistence of students, the University
THE UNIVERSITY OF TEXAS. 723
has, to the present time, expended something like $12,000 for equip-
ment for the dining hall at the School of Military Aeronautics, butv
have received from ‘the subsistence service practically enough already
to pay for the equipment purchased. . -
GRADUATE ‘VORK.
In this connection the Committee would direct attention to the fact
that graduate work in the University has received but little consider-
ation. In the judgment of the Committee, one of the principal func-
tions of the University should be the development of professional de-
partments and graduate schools, if the institution is to be raised to
the rank of a University of the ﬁrst class. The main emphasis of the
University work has heretofore been placed upon undergraduate study;
the College of Arts in fact being the principal feature of the University
life. To the present time in the history of the State, by far the greater
part of graduate work of Texas students has been taken in the institu-
tions of other States or abroad. The direct effect of which has been
to lead away from the State many of its most useful young people;
and to make it necessary for the University to secure teachers from
other States. This is attested in the fact that the record discloses an
unusually large proportion of the teaching faculty to be natives of other
States. That some of these do not always happen to be in the fullest
sympathy with local institutions or conditions, is almost certain to be
true, because of lack of opportunity to become adjusted to the local
environment and spirit. The Committee would not be understood as
suggesting that it is not good policy to secure the identiﬁcation with
the faculty of the *University of Texas of men from other States; but
we do desire to emphasize the advisability of utilizing the native
ability in the development of the institutions of the State to as great
an extent as judicious administrative and educational policies will
justify. The results to be derived from such policy would, in the
judgment of the Committee, represent an asset of considerable im-
portance to the State in many material respects.
LA‘V DEPARTMENT.
The law department of the University comprises as comprehensive a
curriculum as any of the American law schools, and the Committee
believes that the work being done by this department of the University
will compare favorably with the training in theory and practice given
by the best law schools in the United States. The requirements for
admission and graduation conform to the standard of most ﬁrst class
institutions, being higher than many and lower than only a few. The
insistence upon character and high ideals of citizenship are worthy
of commendation, and the department is justly earning the favorable
reputation uniformly accorded it.
*In this connection it has been brought to the attention of the Com-

*By amendment offered by Mr. Fairchild in the Central ‘Committee, which
was adopted, all of this paragraph was stricken out.
‘724 THE UNIVERSITY or TEXAS. '
mittee that the plan of licensing attorneys in Texas affects in no small
degree the standard sought to be established by the University law de- '
partment for its graduates. The old plan of examination of applicants
for licenses to practice law in the district courts was abolished in the
belief that too many poorly equipped men were admitted to the practice
of law, and the present plan of examination by boards appointed by
the Courts of Civil Appeals was established. This plan, from the in-
formation at hand, has not met expectations. It is known that men
travel considerable distances to take the examination before boards that
are commonly understood to be less' exacting in the character of exam-
ination conducted. In the interest of protecting the highest standard
sought to be maintained by the faculty of the University law depart-
ment for its graduates, the Committee has felt justified in suggesting
a change in the method of licensing applicants to practice law in this
State, and accompany this report with a copy of a bill designed to
accomplish this purpose. The bill provides for a central board ap-
pointed by the Supreme Court, and vests in the Supreme Court au-
thority to make such rules and regulations governing the admission
of attorneys as may be deemed proper. The Committee is aware of
the objection urged to the central board, but believes the experince of
the administration of the present law, with its apparent differences in
admission requirements and the willingness of applicants to seek, at any
expense and inconvenience, to appear before’the boards reputed most
lenient, effectively disposes of all such arguments.
BUREAU OF ECONOllIIC GEOLOGY AND TECHNOLOGY.
Connected with the University, the bureau of ecbnomic geology and
technology does no teaching. The general work of this bureau is to
conduct geologic research and scientiﬁc investigation concerning-the
natural resources of the State. The work is generally embraced in
three divisions, that of economic geolog r, of chemistry, and of engineer-
ing. The work of this bureau is of that character which is not cal-
culated to exhibit the most readily visible practical results. The iden—
tiﬁcation of the bureau with the University of Texas is in accordance
with the general policy that research work, during the last half cen-
tury, has been considered an important University activity. Successful
work in the lines of investigation conducted by bureaus of this char-
acter require more permanence in the employment of the men iden-
tiﬁed with it than in any other feature of a university’s activities, the
knowledge acquired from year to year from investigation being an in-
creasing asset calculated to result in greater practical advantages to
the State in the development of various natural resources. It is doubt-
less true that the public may fail to appreciate the real value of the
work of research undertaken through the lack of visible results of a
utilitarian nature. The Committee believes, however, the bureau is
capable of accomplishing results that will, from time to time, inure
to the material welfare of the State. An illustration of this may be
found in the excellent display of the resources of Texas in clays, in
THE UNIVERSITY OF TEXAS. 725
kaolin, and in structural material generally. It is the belief of the
director of the bureau, Dr. J. A. Udden, that these resources may be
developed into an important commercial asset, capable of providing a
large export market instead of the present policy of importing brick,
tile and pottery in considerable quantities, and the Committee believes
that the recommendation of the director of the bureau for the estab-
lishment of a special course of instruction in ceramics in the Univer-
sity is worthy of the careful consideration of the University authorities.
BUREAU OF MUNICIPAL RESEARCH AND REFERENCE.
This bureau, established. by the University administration, is not
designed to provide speciﬁc courses of instruction. Though closely
identiﬁed with the school of government of the University, the bureau
of municipal research and reference, since its beginning, has'been in-
dependent, submitting its reports direct to the president of the Uni-
versity. The director of the bureau is a professor of the school of
government, and the secretary of the bureau gives a course of lectures
in the school. Municipal research methods is a part of the curriculum
of the school of government. An inquiry into this form of collegiate
university work disclosed that fourteen collegiate bureaus of municipal
research and reference are now actively maintained. The organization
of these bureaus vary materially in the different States, from the status
of a part of university extension work, as was the original idea in Wis-
consin, one of the ﬁrst universities to inaugurate the service, to that
of Harvard, which declares that the bureau is, ﬁrst of all, intended to
be a place in which university students of municipal government may
obtain practice in the use of official data, and only incidentally for the
collection and dissemination of information in the form of bulletins
and otherwise. The plan adopted in the University of Texas appears
a rational adaptation of both forms of service. It is of practical value
to those students who pursue the courses of the school of government,
and constitutes a part of the extension work of the University to the
extent that the collection, computation and analysis of information con-
cerning municipal government is made available to the citizenship of
the State through bulletins and other means of communication. Justi-
ﬁcation for the bureau may be said to rest in the fact that municipal
government touches our citizens in more vital ways than perhaps any
other form of government, and that the information disseminated is
calculated to aid. the electorate of the municipality to pass intelligently
upon issues of city government with a more discriminating judgment.
It is‘believed that a reasonable expenditure will be justiﬁed in the
continuance of this bureau in the line of its present general character
and organization.
BUsINEss MANAGEMENT.
The details of business management for the University are embraced
in the duties of the business manager and of the auditor. The accounting
system of the University, as conducted through the ofﬁce of the audltor,
726 THE Unrvnnsrrx or Texas.
is comprehensive and minute in detail. Since 1905 a complete system
of voucher and check accounting has been employed, covering the han-
dling of the University available funds, students’ fund, sundry funds,
and accounts with the State. Vouchers are made in duplicate, the
original being ﬁled with the State Comptroller and duplicate ﬁled in
the ofﬁce of the University auditor. All purchases are made on writ-
ten requisition, checked and veriﬁed before payment is made. An audit
has for some time been made annually by certiﬁed public accountants.
The business manager of the University devotes special attention to
all matters of detail business administration, making such purchases
as may be essential for the use of the departments of the institution,
not purchased through the ofﬁce of the State Purchasing Agent. From
reports of the business manager of the University, and it may be said
to be true of the report of the business manager of the Agricultural and
Mechanical College, there is reasonable basis for questioning the ad-
vantages accruing to these institutions through the aid of the State
Purchasing Agent. In some instances it is indicated that better terms
might have been secured on articles purchased through buying direct,
and in none does it appear that the cost would have been materially
greater. The judicious plan, however, would seem to be to endeavor
to make such purchases of articles as are needed in considerable quan-
tity by all State institutions, such as fuel and staple supplies, through
the office of the State Purchasing Agent; special articles being pur-
chased in the manner that may be determined by the business man-
agers of the institutions and the State Purchasing Agent. *It is
recommended that this method. of purchasing be made to apply to the
College of Industrial Arts and the State Normal Colleges.
The Committee, in considering the possible economy of administra-
tion of the business affairs of the University, inclines to the belief
that the ofﬁce of auditor and the office of business manager may be
combined in one under the title of University Comptroller.
The Committee is of the opinion that a distinct advantage would
result in the more expeditious handling of general technical depart-
mental supplies and reduction in storage room required, as well as
‘ conserving the time of the chairmen of the various schools and depart-
ments, if a central storehouse were provided‘ and placed under the con-
trol and supervision of a technical buyer, acting under direction of the
president of the University.
In this connection, the Committee understands that from $1,200 to
$1,500 annually might be saved by theestablishment of a central shop
for the repair of laboratory apparatus, and making available to all
schools and departments the services of the technician now employed
on regular salary.
The accounting system, as now being handled by the University
auditor and the State Comptroller, seems to involve both unnecessary

*T-his sentence was proposed as an amendment, in the Central ‘Committee by
Senator Hopkins, and same was,adopted.
THE UNIVERSITY or Texas. 727
expense in clerical aid and more time than is essential. Last year the
Comptroller handled the University business in six accounts, not only
with equal security but universal satisfaction, while under the present
plan over four hundred accounts are carried, making more work for
the Comptroller, the auditor, and also for the State Treasury. It
should be possible for the Comptroller to simplify his system of han-
dling the accounts of these State institutions, reducing the detail
expense to the minimum.
FRATERNITIES AND SORORITIES.
The fraternity question received the consideration of the Committee.
If these organizations had not developed as they have the Committee
would approve reasonable measures to conduct the University without
them. The Committee is impressed, however, with the fact that the
feeling which appeared so strong over the fraternity question a few
years ago has been very largely overcome. It would not be true to say
that some feeling does not and will not continue to exist. It is readily
apparent, however, that the more careful regulation of fraternity chap-
ters by the University administration is producing good. results, and
reducing to a minimum the feeling that heretofore existed; and in the
view of the Committee, the question is one which the University ad—
ministration and the student body will and should work out. That
the spirit of the student body is more broadly democratic than ever
before, is universally agreed.
TENURE OF EDUCATIONAL BOARDS.
It would be impossible for the Committee to conduct an inquiry into
the administration of our educational institutions without being brought
to consider the status of the governing bodies under whose immediate
direction the institutions are conducted. It is unfortunately true that
the tenure of office of the average governing board of these institutions
extends over an insufficient period to assure that comprehensive knowl-
edge of the purposes and work of the institution essential to intelli-
gent control and development. It is, furthermore, unfortunately true
that the members of the governing bodies apparently lack the sense of
responsibility which the people attach to the occupancy of these posi-
tions, resulting in indeﬁnite knowledge of the requirements of the in-
stitutions by the members of the boards and a ready and general
acquiescence in the recommendations and plans of the administrative
heads. The Committee is impressed with the belief that the welfare
of these institutions can be greatly advanced by bringing to the service
of these boards men representing the highest type of active citizenship
throughout the State. Necessarily, in a representative government, it
will always be impossible to remove State institutions from more or
less identiﬁcation with political thought and political policies as repre-
sented in the changing administrations of State government; in fact,
a certain degree of responsiveness to progressive ideas in governmental
728 > THE UNIVERSITY or TEXAS.
policy is essential to keep the growth of State institutions in close touch
with the popular will and need. To ‘assure the availability of men of
such character and ability as will bring to the control of these institu-
tions the greatest measure of judicious direction and to render such
positions of public service more acceptable to the desired type of men,
it is essential that their tenure of office be secure and that they be-
not subject to political caprice; that the manner of their appointment
to and of their removal from ofﬁce he clearly expressed in the statutes,
that the people may be assured of the greatest measure of value from
their services.
The Committee does not believe any radical departure from our-
present provisions regarding appointments necessary, but that a few
salutary amendments to our present laws respecting the procedure for
removals will answer all requirements.
SCHOOLS AND DEPARTMENTS.
The Committee has not deemed it necessary to present a speciﬁc re-
port covering each of the schools and departments of the University.
With few exceptions the reports from each of the schools indicate the
need of more adequate provision for class ‘or laboratory work. In gen-
eral, the equipment in the technical schools is considered measurably
responsive to present requirements. In all the schools, it may be said
that the cost per student of operating them during the present session
is generally greater than for the previous year, owing to the decreased
attendance, and the fact that, while the teachers can care for a larger
number of students, the work is so organized that it may not be
efficiently performed byfewer instructors. It is possible to determine
the greater portion of the cost per student of the operation of the
different schools by taking the salary expenditures and such other direct
expenses as are chargeable to the school; but there seems to have been
no plan worked out and inaugurated by which the overhead expenses
of the University may be equitably distributed among the institutions
and departments. Any attempt, under the circumstances, to give deﬁ-
nite ﬁgures of cost for the several schools, embodying such distribution
of general administrative expenses, would be difficult, and might, in
the short time this Committee has to consider the question, prove mis-
leading.
A MUSEUM.
In the development of a university of the ﬁrst class, the Committee
believes that provision must be made at such time in the early future
as may be practicable for the establishment of a museum so compre-
hensive in its equipment that it will display the wealth of nature,
answer every requirement of usefulness in teaching the sciences, and
present the history of human progress and achievement.
THE UNIVERSITY OF TEXAS. 729
THE UNIVERSITY CO-OI’EBATIVE SOCIETY.
Mindful of the comments concerning the operation of this organiza-
tion, known as the Co-Op, the Committee instituted a very careful
inquiry into ~the purposes and plans of its organization and its policies
of operation. Founded in 1896, to relieve students from what was
deemed excessive prices for books and stationery, the institution has a
record of exceptional achievement; having during its existence bought
stock to the amount of $215,000, which it has sold for $256,000, rep-
resenting a gross proﬁt of $41,000. Of this proﬁt, $15,400 has been
paid in salaries; $6,000 in taxes, licenses, insurance and miscellaneous
expenses, and $1300 has gone for student rebates, leaving $17,700 as
the present net proﬁts or assets of the Co-Op, which is held by a board
of seven trustees as a trust fund for the students of the University.
On books, the Co-Op policy is not to charge more than list price, and,
when the trade discount is over 20 per cent, books are sold. at less than
list if the publishers permit. No one except employes and thosewho-
get rebates on books purchased, receives any salary, dividend, gratuity
or payment in any form. Staple stationery is sold very close to cost.
Law books are sold in accordance with the prices ﬁxed by the pub-
lishers. Specialties, such as fountain pens, etc., are sold at the retail
prices ﬁxed by the manufacturer to all retailers. All records of the
Co-Op, since its organization, are declared by those identiﬁed with its
management to have been open at all times to any student desiring to
examine them. The Committee is conﬁdent that, under the policy
directing its operation, the student body of the University have been
saved considerable expense through services performed in their interest
by this institution, and that the institution is serving a useful purpose.
EDUCATIONAL SURVEY.
In considering the respective educational activities of the different
institutions of the State, the Committee has given some attention to
the question of a survey of the work of these schools. In general, the
plan of these surveys is to bring experienced educators from other
States to review the work being done, with a view to making sug-
gestions for a better readjustment of the duties of each school. With
all due‘ recognition of the value of educational experience and broad
intellectual attainment, in its application to problems of this nature,
the Committee is inclined to the belief that the present situation offers
an opportunity of exceptional advantage to the administrative ofﬁeers
and faculties of. these institutions to come together and.’ in a broad
spirit of co-operation and in the determination to work out a properly
eo-ordinated system of education for the State, agree upon such read-
justments as may be deemed essential to better service to the public
and a better basis of co-operative educational advancement. The spirit
of unity developed through such an effort would prove an asset to the
educational progress of the State and an inﬂuence for the improve-
ment of institutional work, which no amount of money can buy.
730 THE UNIVERSITY or TEXAS. '
The Committee, likewise, believes that the further problem of public
school supervision and development, and the correlation of the common
school system with the higher educational institutions, can be solved
by our own educators through the exercise of the same sense of public
responsibility and desire to promote the popular welfare.
There never was a time in the history of the human race when the
advantages of education received so universal appreciation and in which
educational efforts were appraised with so ﬁne a discriminating sense
of their real values as now. The standard of our institutions must
now be the actual minimum achievements of men alert to every
opportunity for the advancement of human knowledge. Never before
was education so democratic in the wide scope of its beneﬁts, nor the
popular understanding of its necessity as the foundation of stable
government so general. The difference between the educated man with
special or vocational training and the man with training but no broad
educational foundation is clearly understood. Organized society is will-
ing to provide liberally for education, both the popular education reach—
ing the masses and higher education, but there is a corresponding de-
mand for the maximum in practical results in courses of study and in
teaching efficiency. The opportunity for a career of splendid useful-
ness now opening to the University of Texas is surpassed by that of
perhaps no other institution of its kind in the country. The unfortu-
nate experiences through which the institution has passed have not
affected in any sense its prospects for realizing the fullest measure of
public usefulness. These have rather served to invite inspection and
introspection; the one essential to keep the institution in full respon-
siveness to the public view and need, and the other necessary to stimu-
late the more judicious administrative direction and the best teaching
effort. In its endeavors to realize its mission of becoming an institu-
tion of the ﬁrst class of its kind, the Committee ventures the suggestion
that in giving primary consideration to the work of building up the
highest possible standards of educational excellence lies the necessary
as well as preferable policy, rather than yielding to the constant in-
centives to cover the widest possible ﬁeld of activity permissible to
such an institution.
FUTURE OF THE UNIVERSITY AND OF ITS CONSTITUTIONAL BRANCHES.
Under legislative interpretation and the policy heretofore adhered to,
it is too apparent for discussion that the present Constitutional pro-
visions controlling the University and its branches are hampering the de-
velopment of both the University and the Agricultural and Mechanical
College in a degree that should not be permitted to continue longer than
is necessary to amend the Constitution. While legislative policy has con-
strued the Constitutional limitation on appropriations from the public
revenues restricted to the prohibition against provision for permanent
buildings at- the University in Austin, it can be considered little more
than a legal ﬁction that permits appropriations for the Agricultural and
Mechanical College, the Prairie View Normal, and other Constitutional
THE UNIVERSITY OF TEXAS. 731
branches of the University. Not alone adequate, but intelligently con-
trolled and utilized, ﬁnancial provision is essential to the development
and maintenance of any educational institution. The permanent Uni-
versity endowment must be construed as belonging in part to those
institutions constitutionally declared to be a part of that institution,
and this fund will never, under conditions of public sentiment respect-
ing the independent status andorganization of the University and the
Agricultural and Mechanical College, be utilized in accordance with a
commendable businesslike policy, nor will it be possible for it to con-
tribute in a material way to the advantage'of the institutions consid-
ered until the equity of each has been made available for separate con-
trol and use and it is readily apparent that, until such action is taken,
there must be a spirit of apprehensive solicitousness among the partial
friends of each institution interested concerning each act and policy of
the main institution in the control and individual utilization of the .
beneﬁts of the fund, calculated to create discord where co-operation is
demanded by every requirement of service to the public. In justice
to itself and the position of popular esteem it must establish and main-
tain. to fulﬁll its mission of public usefulness, the University should
be freed from all suspicion that any influence connected or identiﬁed
with its vdirection is opposed to the early and satisfactory settlement
of the question involved in the interest of its branches in the perma-
nent University endowment. Admitting without discussion, that the
policy of the State in creating institutions independent in administra-
tive organization and charged with distinct educational activities, ren-
dering them. independent centers of popular favor, may not have been
the wiser plan from the standpoint of an ideal system of higher edu—
cation in which the University should be the one head and all other
educational provisions by the State parts of an intelligently articulated
whole, the situation confronting us now is that the State has, through
its establishment of different classes of institutions, such as the Agri-
cultural and Mechanical. College, the College of Industrial Arts, and
the system of State Normal Schools, committed itself to the policy of
separate identity and direction of the institutions created. to perform
these different educational functions. Our task, therefore, is plain.
We must take these more or less loosely organized institutions, free
them from such limitations under the organic law as prevent develop-
ment of an intelligent policy for educational progress, and correlate
them in as harmonious a system as it may be possible to establish,
capable of rendering the maximum of service to the people. This, in
the judgment of the Committee, can only be accomplished through a
change in the Constitution, and in this view we recommend the sub-
mission to the people by the next regular session of the Legislature of
the accompanying proposed amendment to the Constitution.
In brief, this proposed Constitutional. amendment would contain the
following speciﬁc provisions: 1
(1) The Constitutional identity and location of each of the fol-
lowing institutions. namely, the University, the Medical College, and
732 ~ THE UNIVERSITY or TEXAS.
the School of Mines as branches of that institution; and the Agricul-
tural and llIechanical College, the College of Industrial Arts, and the
Prairie View Normal and Industrial College.
(2). The general character of educational work of each institution.
(3) For the separation of the Agricultural and Mechanical College
and the Prairie View Normal as branches of the University of Texas;
and for the sale of the University lands and division of the permanent
University endowment, two-thirds to the University and one-third to
the Agricultural and Mechanical College, from which one-third of the
claims of the Prairie View Normal shall be cared for as may be pro-
vided by law.
(4:) That the respective parts of the permanent endowment allotted
to each institution become the permanent fund of each, to be invested
as authorized by law in bonds having the taxing power for their security
and redemption; *and authorizing the governing bodies of each insti-
tution, in conformity to statutory provisions, to utilize such perma-
nent fund for the issuance of bonds with which to secure money for
permanent. buildings and improvements, such bonds of the different
institutions to be redeemed from the income derived from the perma—
nent fund of each. i
t( 5) That the Legislature, at its discretion, be authorized to pro-
vide for the maintenance of the University and its branches, the Agri-
cultural and Mechanical College and its branches, now or‘hereafter to
be established; the College of Industrial Arts, the Normal Schools, now
or hereafter to be established; and the Prairie View Normal College,
by a special statutory tax levy, or by appropriations, or both; the re-
spective interest of each institution in such tax levy whenever author-
ized to be determined by statute.
j( 6) For the establishment of not more than four junior agricul-
tural colleges, in addition to the two authorized by Act of the Thirty-
ﬁfth Legislature; for the general geographical location of such junior
colleges, and for the restrictions upon the time in which they may be
created. And for the establishment of not more than the additional
number of Normal Schools provided for by Act of the Thirty-fifth Legis-
lature, as also for the establishment in the discretion of the Legislature
as a part of the Normal School system of a teachers’ college.
The Committee indulges the belief that the adoption of such an
amendment to the Constitution, supplemented by judicious statutory
enactment, would give to Texas something in the nature of a deﬁnite,
as well as comprehensive, State educational policy, reasonably corre-
lated and co-ordinated to meet the requirements of higher education
and vocational. training.
DISADVANTAGES IN HANDLING LAND ENDOWMENT.
The endowment of the University, splendid as it is in Its possibilities
for the development of the institution and its branches, is yet, under

*This portion of paragraph following stricken out in the Central Committee
by amendment offered by Senator Clark.
'tThis entire paragraph stricken out in the Central Committee by amendment
offered by Mr. Seawright.
iThis entire paragraph stricken out in' the Central Committee by amendment
offered by Senator Westbrook; -
THE UNIVERSITY or TEXAS. 733
the Constitution, of comparatively small practical value as an asset in v
the proper equipment and development of the University. While it is
probable that a policy rigidly adhered to by the Board of Regents,
setting aside the available fund represented in the income-from the
permanent endowment would have resulted by this time in the con-
struction of a considerable number of modern buildings answering the
requirements of the institution, such policy has not been uniformly
observed; and in view of the normal growth and general conditions
which have prevailed and are likely to continue to prevail in the ad-
vancement of the institution, this income may not be relied upon to
provide even in reasonable part for the building needs of the Main
University, to say nothing of the claims of its Constitutional branches.
This endowment, consisting mainly of 2,079,520 acres of land, now
yields, under the ‘control of the Board of Regents, through its State
Land Agent, an annual income estimated, on the basis of existing leases,
to be for the year 1918, $195,360.88. All of this revenue is used by the
Main University, none of it going to the other Constitutional branches
of the institution. '
SALE OR NONSALE OF UNIVERSITY LANDS.
Since the Legislature transferred control of the University lands to
the Board of Regents this University endowment has been administered
exclusively by that body, observing in the main the policy of with-
holding all lands from sale. The reasons for the policy of withhold-
ing the University lands from sale are apparently three in number.
First, a great portion of the lands being of the character classiﬁed
as grazing, it was felt the price which might be obtained for them would
be small, not justifying realizing on them.
Second, that, as all land values necessarily would advance, they rep-
resented a good investment for the institution.
Third, that, in view of the comparatively low price that might be
obtained for the lands, the Constitutional limitation on the character
of securities in which the permanent University funds might be in-
vested, restricting such investments to a few classes of bonds bearing a
low rate of interest. the advantage lay in holding the lands and leasing
them under such conditions as might be found most advantageous.
It is needless here to discuss the wisdom ‘or unwisdom of this policy
as it applies to the past. The early consideration and intelligent de-
termination of the‘future policy to be pursued in the disposition and
beneﬁcial utilization. of this endowment is, however, imperatively de-
manded by every consideration of the public interest.
PROCEEDS FROM SALE OF LANDS NEEDED FOR BUILDING PURPOSES.
The Constitutional limitation strictly construed in the legislative pol-
icy. of the State to prohibit appropriations for the construction of per-
manent buildings at the Main University, while sanctioning more or
less liberal provisions for appropriations for the Constitutional branches
of the University, creates a condition which may not be much longer
permitted, if the public expectation of the usefulness of the institution
is to be met. The popular sentiment is, that, with an endowment of
the proportions of that possessed. by the University, some practicable
.policy should be established by which this endowment may be utilized
734 THE UNIVERSITY OF TEXAS.
as the basis for securing the construction of necessary permanent build-
ings and permanent improvements not only of the Main University but
of its Constitutional branches, relieving the State to‘ some extent at
least'of the necessity of making provisions for such improvements by
appropriations from the general revenues of the State.
SHOULD LANDS BE WITHHELD FROM SALE?
The conditions surrounding the development of these two great in-
stitutions, the University and the Agricultural and Mechanical College,
and the policy of separate administration and distinct ﬁnancial identity
authorized by the State and recognized by the people throughout the
history of the institutions, demand an early adjustment not alone of
the Constitutional Status but likewise of a settlement covering the re—
spective interest of each in the permanent University endowment fund;
and in which the Prairie View Normal also held to have an interest
under the jiirovisions of the Constitution. Even more important than
these considerations of the possible advancement of the educational in-
stitutions, is the question of public policy involved in withholding a
large part of the public domain from purchase and occupation by the
people in the various ways in which these lands may be found useful.
The burden imposed upon all that section of the State in which these
lands are located by reason of the fact that they pay no taxes to State
or county is both a heavy and an unjust one. There is an active and
increasing demand for lands that may be available for purchase on long
time and reasonable terms of payment. The fact that the great bulk
of these lands are not adapted for agricultural purposes and that per-
haps, at best, only a part of them are adapted to Stock farming purposes,
the remainder being purely grazing lands, and by reason of this fact do
not answer to the public requirement for homes for agricultural pur-
poses, does not constitute a sufﬁcient justiﬁcation for withholding the
lands from sale thus preventing the adjustment between the Univer-
sity and its branches of their respective interests in the fund and the
adoption of a building and development plan for these institutions, to
say nothing of the question of public policy involved. Rather do the
facts, considered from this viewpoint as of all other considerations,
more conclusively suggest the early sale of the land.
Under normal conditions, in the section of the State in which these
grazing lands are located they will now bring approximately what they
will be worth for a like purpose many years hence. There is little,
therefore, to be expected in the way of increased valuation under State
ownership. Under no basis of calculation that appears tenable can
the continued policy of withholding the lands from Sale be justiﬁed as
compared to their disposition at such reasonable price as is realizable
under normal conditions and the investment of the proceeds in securi-
ties yielding the highest rate of interest commensurate with unques~~
tioned security; such security as that which carries the taxing power
and yielding the higher rate of interest now being paid upon the
obligations of the various political Subdivisions of the State.
The idea that the University should retain possession of the lands
because of possible mineral deposits is not a valid argument, Since, in.
THE UNIVERSITY or TEXAS. 735
the sale of all public lands the State now retains the mineral rights
and would be the beneﬁciary of any deposits, and it is unlikely the
University management would ever enter upon a plan of mineral de-
velopment.
DIVISION OF LANDS.
There is general concurrence in the conclusion that an equitable
division of the University endowment may not be made without the
sale of the lands. The equitable division of the lands, owing to their
character, would be impracticable, and would meet the requirements
of no interest involved, and possibly the University least of all. _, The
Committee has carefully considered the various phases of this subject,
from the standpoint of public policy and the public interest in the
increased efﬁciency of its educational institutions, and from the stand-
point of the administrative policy of the University and its constitu-
tionally declared branches, and are ﬁrmly of theopinion that the fur—
ther withholding of these lands from private ownership will be opposed
to the public welfare, and that to permit a. State institution, supported
from the public, revenues, to continue to withhold a. large body of the
public domain from private ownership and the assumption of its just
part of the burdens of government, will not longer be justiﬁed by
the people. '
It would appear undeniable that the manner in which the lands are
now managed secures, through the leasing policy, the maximum they
are capable of yielding, and the present management has been diligent
in this respect. The Committee believes, however, that when the
lands are placed upon'the market as they should be. as the present
leases expire, they should be offered for sale through the duly con-
stituted land agency of the State, the ofﬁce of the General Land Com-
missioner. _
The manner in which the University lands may be opened to acqui-
sition by the citizens of the State should, in general, be the same as that
which now prevails with respect to the sale of the public school lands.
While the Legislature may direct the sale of these lands by statute
and determine the conditions of such sale, there will be strong objec-
tion to this being done until the Constitutional pro-vision regarding the
class of securities, now low interest bearing bonds, in which the per-
manent University fund may be invested shall be amended. We are
thus brought to full realization of the fact that to deal constructively .
with the University and its branches, changes in the organic law are
absolutely essential. The determination to place the University lands
upon sale should be made a part of a broad program for the greater
development of the University and its allied institutions.
To expedite this development, and to assure the inauguration of a
broad and comprehensive plan for the development and support of our
institutions of higher learning, some policy which would make imme-
diately available to the University and its Constitutional branches those
parts of the permanent fund allotted to each is greatly to be desired
The establishment of such a policy would permit the immediate inau-
guration of a constructive plan of development for each institution.
736 THE UNIvEEsITY or TEXAS.
and measurably reduce the demand upon the general revenue for pro-
visions for permanent improvements. - .
It is not sound public policy for an institution of the State to be
retailing lands to the public any more than it is to permit such insti-
tutions supported by public revenues to withhold large bodies of land
from private ownership. The common sense view of the situation that
confronts the State in adjusting the relationship of its institutions of
higher learning; in providing adequate equipment in buildings and
permanent ii'nprovements. and in providing for their proper develop-
ment and support, would suggest that the ‘University endowment be
converted into a liquid asset susceptible of equitable division and intel—
ligent and constructive utilization to further the legitimate work of
these institutions. *It is, therefore, the request of this Committee,
that the University land committee, through its land agent, discontinue
the leasing of any of the University lands before the expiration of the
present existing leases, or if they do continue the practice of what is
known as the overlapping lease system or method, that all lease con-
» tracts shall include a provision providing that said leases are made
only subject to sale.
NEED OF A CONSTITUTIONAL AMENDMENT.
tThe simplest plan by which to make available to each institution
interested the respective parts of the University endowment allotted it,
would be to amend the Constitution to provide authorization for the
State to take over the University lands at a reasonably liberal val-
uation, issuing its bonds therefor, such bonds to bear interest at the
lowest rate deemed possible to ﬁnd sale. The State should then place
the lands on sale as leases expire under such general conditions as now
prevail with reference to public school lands, and retire the bonds
issued to cover the valuation of the lands from the proceeds of such
sales. The University and its branch institutions belong to the people,
and these lands merely constitute a fund that should be utilized in
such manner as may be determined best calculated to promote the
educational work for which the institutions are created.
J[To secure the maximum advantages from this plan it would be
best that the bonds issued by the State for the University lands should
not be given the institutions as constituting their permanent funds,
but that the State bonds be sold and the respective interest of the
different institutions, which would become the permanent fund of
each, be made available to each institution in money, in which case
it should then be invested in bonds of political subdivisions of the
State paying a'materially higher rate of interest than it would be
necessary for the State bonds to bear. This difference in the interest
rate or income from the‘ permanent ‘fund of each institution would

*This portion of paragraph following added to the portion preceding by adop-
tion of amendment by Mr. Sackett in the Central Committee.
‘(This paragraph was stricken out in the Central Committee by the adop-
tion of ‘Senator iClark’s motion “to amend the report ‘by striking out the plan of
disposal of the University lands, with the State as a purchaser by means of a
bond issue.”—~Typewritten minutes, 1}). 92. '
THE UNIVERSITY OF TExAs. 737
mean considerable in the greater bond issues of the institutions for
building programs which such income would retire.
*In the nature of things it would be two years or more before any
plan like that suggested in these recommendations involving Constitu-
tional amendments could be carried out, by which time there is a prob-
ability that the congested condition of the bond market may be mate-
rially relieved. making possible the advantageous negotiation both of
an issue of State bonds and issues of bonds of the two educational in-
stitutions for building purposes at a comparatively low interest hear-
ing rate.
Above all things the people must recognize that‘ no real and con-
structive relief can come to the University from existing restraints
until the Constitution is changed in some such form as will make pos-
sible the inauguration of a policy similar to that outlined herein.
0
SALE OF LANDS RECOMMENDED.
J[We learn that the two million acres of unsold University lands
that were taken out of the hands of the Land Commissioner by Act
of 1895, and placed in the hands of the Board of Regents, are yielding
an income of an average of about eight and one-half (8%) cents per
acre. In our opinion the leasing of. these lands has been well handled;
but we think as the leases expire, the lands should be placed on the
market and sold. We recommend the passage of a law placing these
lands back in the custody of the General Land Ofﬁce, and authorizing
the sale of same by the Land Commissioner under the same rules and
terms of sale as apply to the sale of school lands, except the interest
rate be put at ﬁve per cent and occupancy be not required. 1
We feel that it is contrary ‘to good public policy to hold these lands
off the market and thus prevent the settlement and development of the
counties where these lands are situated. From our knowledge of this
land and the prices at which it will sell, we believe it will sell at an
average of at least $5.00 per acre, and thus the income from the interest
on the sales will be as much as three times the amount now received
from leases. Besides this, the sale of‘ these lands will add several
millions of dollars to the taxable values of the State, and will provide
homes to hundreds of homeless families. '
EDUCATIONAL COUNCIL RECOMMENDED.
In order that the work and development of each institution may be
directed along the lines assigned by law and to avoid the possibility
of needless duplication, and expenditure, and friction, the Committee

*This paragraph also was stricken out in the Central Committee by the adop-
tion of Senator Clark’s motion “to amend the ‘report by striking out the ‘plan of
disposal of the University lands, with the (State as a purchaser by means of a
bond issue.”—Typewritten minutes, p. 92.
t'l‘his paragraph and the one next following were adopted as an amendment
to the University report by the following proceedings in the Central Committee:
“Mr. Bryan called up the part of the report of Subcommittee No. 7 on the Gen:
.eral Land Ofﬁce, dealing with the sale of the University lands, and moved to
adopt as a part of the report of Subcommittee No. 9. dealing ‘with the sale of
University lands. The motion was adopted.”-—Typewritten minutes, p. 91. ,
738 THE UNIvEESrrY or TEXAS.
would suggest the creation by statute of an educational council to be
composed of one member of each of the governing boards and one
member of each of the faculties, both to be :*‘appointed by the president
of each board, of the University of Texas, the Agricultural and Mechan—
ical College of Texas, the College of Industrial Arts, and the State
Normal Schools, together with the State Superintendent of Public
Instruction, nine in number. The speciﬁc duties of such a council
to be: . .
(a) To consider all questions relating .to possible duplication of
educational work, both in extension work and the major lines of in-
struction of the institutions; and
(b) To perform the general duties of a budget tcommittee in the
consideration, adjustment and recommendation to the Legislature of
the needs of the several institutions. No System of State education, and
no State policy for the advancement of education, either in the common
Schools or in the colleges and the University, is possible of the most use-
ful development unless it recognizes every institution as a necessary and
integral part of the one indivisible whole, and provides for intelligent
co-operation. The policy heretofore permitted of leaving each insti-
tution to besiege successive Legislatures with separate demands based
upon independent plans of expansion, and conceived in absolute igno-
rance of the popular need, as expressed in the growth and demands
upon the educational Service of other institutions, is as wasteful in the
useless expenditure of public funds and misdirected effort, certain to
lead to the identiﬁcation of the educational institutions of the State
with political activities, as it is inexcusable in an intelligent and public
Spirited citizenship to tolerate Such a System.
With the adoption of the proposed Constitutional amendment and
the authorization by the Legislature of a tax levy to be equitably allotted
by Statute among the institutions named; and with Statutory authoriza-
tion for the employment of the permanent endowment of each insti-
tution as the basis for a fund with which to provide permanent build-
ings, such a central council would be relieved of much of the responsi-
bility for consideration of the ﬁnancial requirements of the institutions,
inasmuch as the provisions indicated would allow for a building pro-
gram and for a minimum maintenance income for each class of institu-
tions. The danger, however, would be that without some controlling
agency which would co-ordinate the growing needs of the institutions,
there might develop the same incentive as heretofore for the diﬁerent
institutions to appeal to the Legislature for appropriations supplement—

*By amendment proposed by Mr. Sentell, in the Central Committee, which was
adopted, the words “appointed by the President of,” as here used, were stricken
out, and the words “elected by” were inserted in lieu thereof.
i‘By amendment proposed ‘by Mr. McMillin, in the Central ‘Committee, which
was adopted, the preﬁx “sub” was placed before the word “committee,” as here
used, and the period after the word “institutiond” was Stricken out, and the;
words “and report their ﬁndings to the general budget board” were added after
the word “institutions,” followed by a period. For a better understanding of this
amendment See “Budget Board,” page 26 of printed report of the Central Com-
mittees, ‘ﬁled February 1, 1918.
THE UNIVERSITY OF TEXAS. 739
ing the allotted income from the tax levy. By submitting the needs
of each institution, in excess of the tax levy, to such a council, acting
as a budget committee, would effectively prevent the recurrence of the
condition which it is now sought to overcome through the adoption of
this amendment and the authorization of a tax levy for maintenance
purposes, and would harmonize the work of the different institutions
in their respective ﬁelds of educational activity. Without some such
agency as will be provided through this council, there would be con-
stant danger of each successive Legislature readjusting the allotment‘
under the tax levy and thus disturbing the harmonious relationship of
the various institutions. It might be that a limitation on the time
in which such change in the division of the amount of the tax levy
should be made would best be incorporated in the Constitution, but
the Committee does not feel this to be the better policy, preferring
the more elastic plan of leaving not only the authorization of the tax
levy, but the division of its proceeds and the care of all additional
needs to the Legislature. The members of such a council might con-
ﬁdently be relied upon to make such an equitable recommendation for
such funds as would be required to meet the needs of the different in-
stitutions from year to year in excess of the allotment under the tax
levy. In this way a building program would be provided for the Uni-
versity and the Agricultural and h’lechanical College, and maintenance
would be provided for the University and branches, the Agricultural
and Mechanical College and branches, the College of Industrial Arts,
the Normal Schools, and the Prairie View Normal, and all these in-
stitutions will be kept constantly in harmonious relationship, each sup-
plementing in its sphere of activity the work of the others, preventing
unnecessary duplication in educational work, and preventing the un-
necessary expenditure of funds in the undue expansion of either of
the institutions comprising a part of the system of higher education
of the State.

SUPPLEMENTAL REPORT BY HON. I. E. CLARK.
The University of Texas, at Austin, is in a fairly good condition,
but, in addition to the Committee report which is being ﬁled, I would
suggest to the Central Committee that the bureau of municipal research
and reference, as maintained at the University of Texas be abolished,
inasmuch as it is an unnecessary department.
I also desire to say that the general raise of the salaries was a Very
unwise thing at this time. Mr. Fred Cook,. one of the Board of
Regents, stated to the Committee that the only reason the Board of
Regents had for raising the salaries at this time was that Dr. Vinson,
president of the University of Texas, stated that if the salaries were
not raised the University would lose ﬁfty of the best professors, yet
most all of the professors who appeared before the Committee swore
they would not have quit the University had the salaries not been in-
creased. and some of them went so far as to say that they would not
have quit had their salaries been reduced.
740 THE UNIVERSITY or TEXAS.
*We, therefore, recommend that all funds used to increase the sal-
aries of the president, teachers and other employes of the State Uni-
versity in excess of the maximum amounts stipulated in the appro-
priation bill for this purpose be returned to the State, and this practice
.be immediately discontinued. '
There are several of the departments in the University that should
be consolidated, thereby saving to the State and the people several
thousand dollars per year, and at the same time not reducing the
efficiency of the work of the University of Texas.
The cost per capita for eachstudent enrolled last year was $456,
and the cost this year will be, according to the enrollment up to the
‘date the testimony was taken, December 1., 1917, approximately $666
per student. There can be no doubt about this, as the appropriation -
from the State to the University, and the income from the permanent
fund of the University, amounted to approximately twelve hundred
thousand dollars last year, and the enrollment at the University dur-
ing the year 1916-1917 was 2,619, which makes a cost of $456 per
student for last year. This year up to December 1, 1917, there were
1,800 students enrolled, and the available cash for the institution is
about twelve hundred thousand dollars, which will make the average
cost per student for this year approximately $666.66.
' (Signed) ' I. E. CLARK,
Chairman, Senate Subcommittee N o. 9.
Austin, Texas, January 1.6, 1918.
THE SCHOOL OF MEDICINE AT GALVESTON.
The Medical‘ Department of the University of Texas, located at
Galveston, is under the control of the University management. The
attendance for the last year was 369, and the present enrollment of
students is 325.
The present equipment in buildings of the Medical College comprises
one college building, and a University Hall, and six buildings which
comprise the hospital group, the total valuation estimated to be $720,000.
The expenditures for maintenance during the fiscal year of 1915-1916
were $84,360.74, and the provision for the year 1917-1918 is $107,402.
The approximate cost of maintenance for each student during the year
1917-1918 is placed at $330.46.
The inquiry of the Committee into the work of this institution has
led to the conclusion that it is efficiently organized and capably directed,
and is producing creditable results in its work, and that these results
will be measurably increased by needed equipment in buildings and a
*This paragraph being an amendment which was adopted by the Central Com-
mittee, and which was offered by Senators IWestbrook, Decherd, Clark, McNealus,
Alderdice and Smith, and by Messrs. Fairchild, Seawright, McMillin, Bryan,
Hudspeth and Spencer on the part of the House Committee. 7

THE UNIvEnsrrY or TEXAS. 74:1
few more instructors. The demand for better and more extended facil-
ities for medical instruction is certain to follow the satisfactory progress
of the college, and if the State is to maintain an institution of this
character it is essential that the reasonable requirements for increased
attendance and equipment equalling the needs of such institution be
provided. ' -
The question of the advisability of further investment in substantial
buildings in Galveston as calculated to determine the permanent loca—
tion ofthe college there, does not appeal to the Committee as worthy
of discussion. The college was established in Galveston in 1891 and
will in all probability continue to be maintained there.
The immediate and pressing need of the medical college is. for a
ﬁreproof laboratoryr building. At this time, and in conformity to mod-
ern methods of instruction, ﬁfteen distinctly different laboratory courses
are given. The college has been diligent in the collection of museum
specimens and a collection of considerable value has been acquired, but
it is impossible to advantageously arrange them for teaching purposes
in the present old structure. The increased attendance constitutes a
demand far beyond the capacity of the college to properly meet in its
existing building equipment. Not only has each floor of the present-
building been divided into rooms as small as it is practicable to make
them, some even presenting the appearance of mere closets, but the
chemical laboratory is housed in the basement within walls that are
not water proof, representing a constant menace to this necessary equip-
ment of the college, and likewise rendering the occupation of the rooms
above almost impracticable at such times as chemical experiments are
being conducted in the basement. The Committee has no data of
sufficient detail upon which a fair estimate of the cost of such a build-
ing could be based; but it is probable that a building of the character
necessary to meet future requirements could not be built for less than
$250,000. .
The Committee believes that as many as seven additional instructors
should be added to assure the best work, the salary expense for whom
would be approxin'iately $10,000.
The buildings are generally considered as being arranged in three
groups; the hospital group of six buildings, the Medical College, and
the University Hall. As now equipped, there is a heating plant for
each of the three groups. A single central heating plant would give
better service at least expense, and should be installed.
The six buildings which constitute the John Sealy Hospital have
been built by different parties, as follows: '
1. Main Hospital Building:
(a) Built in 1889 by a bequest by the late John Sealy,
Sr., supplemented by gifts by his widow, Mrs.
Rebecca Sealy, and his children, Mrs. R. Waverly
Smith and Mr. John Sealy, Jr..- . . . . . . . . . . . . ..$ 75,000 00
(b) Repairs and improvements to the Main Hospital
742 THE UNIVERSITY OF TEXAS.
made by Mrs. Smith and Mr. Sealy from 1890
to 191.2- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 80,000 00
(0) Remodeling, enlargement and new equipment of
hilain Hospital in 1915 by Mr. John Sealy . . . . .. 270,500 00
2. Colored Hospital built in 1901:
(a) Contribution by New York Chamber of Commerce 18,000 00
(b) Balance in Galveston storm relief fund . . . . . . . . . . 3,500 00
3. Children’s Hospital, built in 1912' by the Texas Anti- '
Tuberculosis Association (now the Texas Public Health
Association) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,000 00
4. Woman’s Hospital, built in 1914- by Mrs. R. Waverly
Smith and Mr. John Sealy . . . . . . . . . . . . . . . . . . . . . . . . .. 135,000 00
5. Isolation Pavilion for Contagious Diseases:
(a) Galveston quarantine fund (quarantine fees). . ... 13,000 00
(b) Appropriation by Regents of the University of ‘
Texas from the available University fund . . . . .. 11,500 00
6. Nurses’ Home, built in 19.12- by the University from the
available University fund . . . . . . . . . . . . . . . . . . . . . ., . . . . . 93,500 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$706,000 00
From this it will be seen that although the University owns this
hospital, which has cost $706,000 for buildings alone, the University
has only expended $98,000 for buildings during the entire history of
this institution. This does not take into consideration the value of
the land which has been acquired by purchase at a. cost of about $40,000,
or the seawall right-of-way (100 feet back of the Seawall), which is
leased to the University for ninety-nine years at a nominal rental by
the county of Galveston.
It will also be observed that the total gifts of the New York Cham-
ber of Commerce and the Galveston relief fund, $21,500; the Texas
Anti-Tuberculosis Association, $13,000, and the Galveston quarantine
fund, $13,000. quarantine fees collected from vessels entering the port
of Galveston, aggregate a total of $47,500.
If these two amounts, $98,000 expended by the University and $117,500
from other sources named above, be deducted from the total cost of
buildings of $706,000, the balance of $550,500 represents the total bene-
factions by the Sealy family.
The John Sealy Hospital is leased to the city of Galveston as a city
hospital, at a nominal rental, for a period of twenty-ﬁve years. The
present lease was executed in 1912.
The arrangements between the University Regents and the city of
Galveston is, that the medical and surgical staff shall consist exclusively
of the teachers of clinical subjects in the medical school and the hos-
pital shall be used for clinical teachingwithout any restrictions. The
University, therefore, enjoys all the beneﬁts of a teaching hospital
Without contributing anything to its maintenance. State universities,
having medical schools, maintain University hospitals to provide clinical
Tin-3 Uxrvrzusrri' or TEXAS. 743
instruction for the students, and it would be impracticable for any
medical school to exist without facilities for such instruction. Nat-
urally, the facilities for clinical instruct-ion add considerably to the
cost of maintenance over and above that required for the care of the
indigent sick.
The growth of the hospital has caused the operating expenses to‘ in
crease enormously until the city of Galveston is now, and has been
for several years, overburdened with this expense. This condition has
been recognized by Mr. John Sealy and his sister, Mrs. R. Waverly
Smith, who contributed approximately $25,000 for maintenance during
the last ﬁscal year. During the ﬁrst nine months of the present year
(March 1 to December 1, 1917) Mr. Sealy has contributed for this
purpose $17,324.», while other members of the Sealy family have con-
tributed $2,500, making a total of $19,824 from private contributions.
This has been done to make it possible for the hospital to be main-
tained with its present excellent facilities for teaching without exceed-
ing the appropriation of $40,000 in the budget of the city of Galveston
for the maintenance of this institution.
It is estimated that the total operating expenses for the present ﬁscal
year will be $112,000. The revenue from pay patients is estimated
to be $79,700, vleaving a dilterence of $62,300, which the city cannot
provide. The cost of all hospital supplies and necessities has advanced
tremendously during the present war, especially since the United States
has entered into it. Galveston has had so many public improvements
to make and has suttered so much from the interruption of the shipping
from this port during the present war that it cannot possibly make
larger appropriations than that provided in the present budget, viz.,
$110,000.
RECOMMENDATIONS.
In consideration of all of these facts, it seems the State might equit—
ably be expected to provide an annual appropriation of $25,000 for the
maintenance of the John Sealy Hospital, to cover the cost of giving
clinical instruction to the students of the Schools of Medicine and
Nursing. This would not lessen the amount appropriated. by the city
of Galveston, but would supplement it.
Some additional facilities in connection with the Nurses’ Home seem
to be needed, which might be secured by an extension of the two wings .
at a cost estimated not to exceed $20,000. The present building, erected
in 1912, made provision for sixty nurses, which was a sufﬁcient number
to care for two hundred and ﬁfty patients. With the enlargement of
the hospital facilities since to accommodate three hundred and thirty
patients, an additional number of nurses is required.
The management of the Medical College strongly recommend the
construction. of an additional hospital building, the need for which is
attributed to two purposes. First, to provide quarters for the internes
or resident medical staff; and, second, for the separation of patients
suffering from tuberculosis in its various stages from patients in the
gei‘ieral medical wards. The John Sealy Hospital has no provision
744: THE UNIVERSITY _ OF TEXAS.
for the segregation of tuberculosis patients, and it appears that such
provisions cannot be made in the present building. Under existing
conditions, tuberculosis cases are‘so numerous that the hospital physi-
cians assert there is never a time when any of the medical wards do 4
not contain some of them, and often those who are in advanced stages
of the disease.
It is further recommended by the faculty of the college that a build-
ing be provided in which psychopathic wards may be established, urging
the view that such facilities would be of inestimable value as an aid
in the education of the medical students in the recognition, manage-
ment and treatment of those suffering from mental ailments, and that
the establishment of properfacilities in connection with- the college
where mental diseases, especially in the incipient stages, could be more
scientiﬁcally treated, might lessen the number ‘of those who become
hopelessly insane.
At the present time the keeping of patients suffering from mental
ailments and nervous patients in the general medical wards is not only
an unwise procedure from every viewpoint, but generally results in
having only certain classes of. chronic cases for observation of the
student body. The need of skill in the determination of mental delin-
quencies has become especially manifest since the inception of the
_ present war. Tests have been carried on in all countries to determine
the mental ﬁtness of the soldiery, to the end that the unﬁt may be
weeded out before mobilization, as many are found to be incapacitated
for the strain accompanying active service. To be of value justifying
the provision of a separate building for the care and study of white
persons suffering from different degrees of mental disorder, a building
of some size and with rather extended accommodations would .be re-
quired. .
In this particular connection, in the provision for the treatment of
mental diseases, the Committee suggests as worthy of careful inquiry
the advisability of establishing such a psycopathic detention building at
the State Medical College as would be equipped to receive all persons
declared mentally unsound, to be held there for such time as. might be
essential to conduct a scientiﬁc investigation into the nature of the
ailment from which each is suffering. The different asylums of the
State for the care of the insane should then be classiﬁed. assigning to
each the care of patients of approximately like degrees of incurability,
when the period of investigation is concluded in the psycophatic de-
' tention building in Galveston. Each patient, after classiﬁcation, should
be sent to that institution which is particularly equipped for the care
and treatment of his peculiar degree of mental irresponsibility. ,Un-
doubtedly the segregation of the mild cases of mental aberation in
one institution and the .incurables in another, would result in care
better adapted to the needs of each class, prove a more intelligent ap-
plication of the spirit of humanitarianism of the State, reduce the cost
of administering our eleemosynary institutions, and probably result in
THE UNIVERSITY or TExAs. 745
restoring a greater number of persons to mental responsibility and
. self-support.
Respectfully submitted, 7
(Signed) LEONARD TILLoTsoN,
Chairman.
OseAR DAvIs,
House Subcommittee No. 9.
I. E. CLARK,
Chairman Senate Subcommittee No. 9.
SUPPLEMENTAL REPoRT 0N THE MEDIoAL DEPARTMENT.
In addition to the report of the Subcommittee on the Medical De-
partment of the University of Texas, I recommend that a dental col-
lege be established at Galveston, Texas, in connection with the Medical
Department, since it would cost very little and would be of great beneﬁt
to the State. *Provided that no appropriations be made for any pur-
pose for this institution prior to 1919.
(Signed) I. E. CLARK, _
Chairman Senate Subcommittee No. 9.
Austin, Texas, January 16, 1918.
-—___
STATE SCHOOL OF MINES AT EL PASO.
The whole Subcommittee did not visit the School of Mines, and the
record concerning that institution, which accompanies this report, is the
result of an inspection made by Hon. Oscar Davis of the Committee.
' The report of the auditor shows the student cost to be relatively high,
but this is due to conditions incident to the opening of the new insti-
tution and the inauguration of a. new ﬁeld of educational service. The
establishment of a State institution at a point so far removed from the
remainder of the State may have appeared of doubtful advisability by
some. but, taking all of the facts into consideration. the Committee in-
clines to the belief that El Paso is the logical location for an institu-
tion. the chief purpose of which is designed to advance the develop-
ment of the mineral wealth of the State. Located at El. Paso. the
school will be serviceable to the great western part of Texas with its
undeveloped mineral deposits. as also to the Republic of Mexico and
to the States of New Mexico and Arizona. The opportunity is pre-
sented for the development of a great institution in this ﬁeld of activitv-
El Paso is in the center of the great mining district of the South-
west, perhaps the second largest customs smelter being located near the
School of Mines.
Attention is especially directed to an arrangement between the School
of Mines and the city of El Paso. by which a municipal college has
been established in connection with the School of Mines. This institu-
*This sentence is an amendment offered in the Central Committee by Senator
Decherd, and same was adopted.
746 THE UNIVERSITY or TEXAS.
tion called the “College of the City of El Paso” represents work done
by the El Paso High School and the School of Mines, with the addi-
tion of a Professor of Education to the High School work, which places
the institution in the junior college class. The arrangement does not
affect work of the School of Mines in any'respect, imposes no addi-
tional expense, but does bring to the institution a student body which
may prove largely beneﬁcial to it in its future development, and doubt-
less will, in the course of time, contribute to a reduction in the cost
of maintenance and operation.
The entire plans and equipment of the School of Mines are new
and thoroughly modern, and the facilities afforded are apparently ade
quate, as well as being designed to meet the requirements that may be
made upon the institution for a considerable time to come. The or-
ganization of the work apparently answers every condition of efficiency.
A situation is presented in this institution, however, that merits care-
ful consideration of the Legislature. Though placed under the con-
trol of the Board of Regents of the University, and more directly under
the administrative supervision of the University authorities, the School
of Mines is not, as popularly considered, a department or branch of
the University. The policy of vesting supervision of independent in-
stitutions in governing boards of other institutions, without proper stat—
utory correlation of both authority and educational activities, is cal-
culated to create confusion and possible interference with the bene-
ﬁcial exercise of administrative authority. The legal status of every
institution placed under the control of the administrative authorities
of the University should be clearly deﬁned, and the law relating to
the status of the School of Mines should be made to conform fully to
the popular intention by making it in reality a' department of the Uni-
versity of Texas. The Committee would recommend that the Act cre-
ating this school and deﬁning its work be revised to accord with the
suggestion herein made.
Respectfully submitted,
(Signed) LEONARD TILLOTSON,
Chairman.
OSCAR DAVIS,
House Subcommittee No. 9.
I. E. CLARK,
Chairman Senate Subcommittee No. 9.
REPORT OF HON. OSCAR DAVIS.
Hon. Leona-rd Tillotson, Chairman, House Subcommittee N0. .9, and
Hon. I . E. Clark, Chairman, Senate Subcommittee N 0. 9.
GENTLEMENI I beg to submit herewith report of my observations of
the State School of Mines at El Paso.
LOCATION. '
The School of Mines is located upon a tract of twenty—three acres
in the foothills of El Paso, overlooking the city. The southerly side
THE Uxrvnnsrrx or TEXAS. 747
of the property upon which the buildings are grouped, consists of slop-
ing ground, rising beyond the buildings to foothills of good height.
The general character of the site is such as to peculiarly ﬁt it for
the purpose. The plan to construct a practice mine on the campus
in one of the foothills, giving to the students a practice mine upon their
own campus and only a few yards from their classrooms. My infor-
mation is that no other mining school in the world has this feature,
but that their practice mines are located all the way from ﬁve to ﬁfty
miles distance from the schools.
The school is easily accessible to the heart of the city of El Paso,
being but a ﬁfteen-minute ride by street car, with a short walk at
the end. ' '
BUILDINGS.
Five buildings comprise the School of Mines plant, viz: The Main
Building, Chemistry Building, dormitory, powerhouse and mill. The
ﬁrst four are new throughout, and are of similar design. All are con-
structed of reinforced concrete and rock, and are ﬁreproof.
In addition to the power plant, the powerhouse will provide for the
mechanical and hydraulic laboratories.
The mill building was not completed and will not be entirely new.
Much of the material from the old mill, which was not destroyed by
ﬁre, will be used, and the building enlarged so as to provide for the
treatment of ores by every known process except smelting.
The buildings, while being used, will not be completely ﬁnished until
about the last of December.
EQUIPMENT.
The equipment is new, complete and up to date.
STAFF.
The teaching appears to be well organized and the school spirit
and loyalty strongly developed. Every professor and instructor has had
extensive experience in his special subject in practical ﬁeld work.
ADllIINI'STRATION.
The administration of the school is evidently economically conducted,
and I feel that the legislative appropriation is being wisely spent, and
for the purposes intended.
COST.
While the cost per student is relatively high, I do not think this
due to any mismanagement or extravagance, but is the inevitable result
of carrying on this line of education; and I do not think it too high
compared with the work that is being done, or the probable returns
to the State.
ATTENDANCE.
The enrollment this year is eighty students. Of this number seventy
are from Texas and ten are from points outside the State. Among the
748 THE UNIVERSITY or TEXAS.
out-of-State students are men from the Panama Canal Zone, Mexico,
South Carolina, Colorado, and New Mexico. \
SCOPE OF THE WORK.
In addition to the regular courses in mining and engineering for
which the degree of Mining Engineer is given, I here insert from the
annual report of Dean Worrell to President Vinson, for the year end-
ing September 1, 1917, as follows:
“Junior College Plan—In a previous report to the board, the junior
college plan was discussed, and the idea approved by the board. Since
then the idea of a municipal college, similar to the University of Cin-
cinnati, was started in El Paso. Others were also anxious for a State
Normal College for El Paso. The former would have entailed an im-
mediate outlay of at least $100,000 to be paid out by local citizens.
The latter would have called for about a quarter of a million dollars
expenditure by the State of Texas, and would always have been a com-
petitor with the School ‘of Mines for appropriations before the Legis-
lature. Both of these ideas seemed to be folly when, with the addition
of a Professor of Education to the High School, all the work could
be done by the High School and the School of Mines.
“It took no end of patience, tact and time to unite and mold these
different ideas into a concrete form, which save money for the State,
and not jeopardize the ideals and existence of the School of Mines,
and at the same time satisfy all interests. This has been accomplished.
As a result, an examining board has been established, called the ‘College
of the City of El Paso.’ All the courses offered are given by the
School of Mines and the High School for this board. The School of
Mines has, of course, no official connection with the College of El Paso.
‘No additional courses were added to the curriculum of the School of
Mines.” -
FUTURE POSSIBILITIES.
The outlook for this school is encouraging. The new plant will be
capable of taking care of the needs of the school for many years to come.
El Paso, being the center of the mining interests of Texas as well
as the mining section of the whole Southwest, is in every way a most
desirable site for a State mining school.
It is within easy reaching distance of the big mining camps of New
Mexico and Arizona, where students may obtain practical experience
of value, by work in the mines and mills through the summer vacations.
Another great advantage is that the El Paso smelter is located but a
short distance from the school. This is the second largest customs
smelter in the world and is always open to the students of the School
of Mines for observation and study. I
Respectfully submitted,
(Signed) OSCAR DAVIS,
House Subcommittee. No. 9.
THE UNIVERSITY or TExAs. 74.9
*AUDITOR’S REPORT.
January 2, 1917.
W. R. Brents, Chairman, University of Texas Auditing Committee,
Sherman, Texas.
DEAR SIR: In accordance with your request we have audited the
books and accounts of the University of Texas for the ﬁscal year end-
ing August 31, 1917, and beg to submit herewith the following report,
arranged and classiﬁed as follows:
NATURE.
Consolidated Balance Sheet.
Statement of Assets and Liabilities.
Statement of Assets and Liabilities Medical College.
Operations of John Sealy Hospital.
Analysis of Income and Expenditure Account.
List of Land Leases. '
Reconciliation of Land Leases.
Detail
of Property.
Analysis of Insurance.
Reconciliation of Bank Account.
Reconciliation of Cash Accounts.
Reeapitulation of Detailed Analyses of Expenditnres.
School Statistics. '
Iletail
I)etail
I)etail
iIJetail
IJetail
I)etail
I)etail
IDetail
IDetail
I)etail
I)etail
I)etail
I)etail
I)etail
I)etail
I)etail
I)etail
of Operations Schools and Laboratories.
of Operation Bureau of Economic Geology.
of Independent and Self-Sustaining Activities.
of Operations Sundry Departments.
of Operations Sundry Extramural Divisions.
of Operations Special or Extraordinary Expenditures.
of Operations Special Expenditures Medical College.
of Operations Blind Institute.
of Operations Department of Extension.
of General Expense.
of Physical Training.
of Administration Expense.
of Operations Libraries.
of Operations Summer School.
of Physical Plant.
of Dormant Accounts.
of Operation Medical College.
Detail information is given on all active accounts of the University.
and the various exhibits are self-explanatory. ‘'
With the exception of the School of Mines the books and accounts
were carefully kept, and all funds were properly accounted for. We
have prepared. new balance sheets on all the departments of the Uni-
versity and suggest that the accounts he opened in accordance therewith.
The greatest difference was made in the land account where we $91;

*See page 7 06, Committee Report.
750 THE UNIVERSITY or TEXAS.
up the assets, basing our valuation upon what the capitalization would
be on a 5 per cent income on the investment.
In computing our ﬁgures on per student costs we did not take into
consideration the extramural divisions, the self-sustaining activities or
the extraordinary improvements, such as the building of the Educa-
tional building, the steam tunnel, etc. None of the students going to
the University the last year had use for the improvements, and, there-
fore, we consider the charge to them unjust and have not included it.
Ordinarily the purchases of equipment and other like improvements
should not be included, but since the University does notallow depre-
ciation we have included the purchases in lieu thereof.
We are at present installing a system in the University for handling
property, and as soon as our work on it is completed we will comment
further on the affairs of the University.
Respectfully submitted,
(Signed) UPLEGER & FALK,
A. C. UPLEGER,
Certiﬁed Public Accountant.


*5;
Consolidated Balance Sheet. ‘7
Amount. Total.
Assets:
Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 4,684,464 80
Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,182,201 79
Equipment and supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 759,632 25
State bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 625,600 00
Land notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,117 21
Permanent University Fund . . . . . . . . . . 2 . . . . . . . . . . . . . . 4,311 45
Total ﬁxed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,279,327 50
Cash on hand . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . 5‘) 3,127 55
Cash in bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97,927 78
Available Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' 212,110 04
Land leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,105 46
Interest State bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,793 00
Certiﬁcate of deposit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,800 00
Warrants receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 , 196 36
Total current funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 345,060 19
Daughters of American Revolution Scholarship. . . . . . . . . .113 60 20 I
Texas Federation of Women’s. Clubs Scholarship . . . . . . . 70 00
W. J. Bryan Prize . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17 11
Endowment Fund, Medical College . . . . . . . . . . . . . . . . . . . 851 87
Total trust funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 999 18
Littleﬁeld Fund, Southern History . . . . . . . . . . . . . . . . . . . . $ 24,739 20
Oldright Fellowship . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 , 000 00
Peabody Fellowship . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,000 00
Shirley Green Fellowship . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000 00
I. H. Brackenridge Scho arship . . . . . . . . . . . . . . . . . . . . . . . 10,000 00
Daughters of American Revolution Scholarship. . . . . . . . . 4,000 00
Texas Federation of Women’s Clubs Scholarship . . . . . . . 3,500 00
Ballanger Jack Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000 00
Bugbee Loan Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600 00
Plano School bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00
Chimes Loan Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
I. Haggerty Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
Total endowments . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . $ 66,399 20
Legislative appropriation not used . . . . . . . . . . . . . . . . . . . . $ 25,048 40
Accrued interest; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 75
Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 61
Total other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,112 76
THE UNIVERSITY or TEXAS.
Consolidated Balance Sheet—Continued.

Total accountability . . . . . . . . . . . . . . . . . . . . . . . . . . . .


Amount. Total.
Littleﬁeld Fund (special) . . . . . . . . . . . . . . . . . . . . . . . . . . .. S 136 58
Military aeronautics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.129 23
University band . . . . . . . . . . . . . . . . . . ._._, . . . . . . . . . . . . . . . 3 06
H. Worrell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 544 93
Total deferred charges . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1,813 80
Total assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 53 8,718,712 63
Liabilities: -
Appropriation vouchers payable . . . . . . z . . . . . . . . . . . . . . . 75,397 20
Medical Students Hospital Fund Association . . . . . . . . . . . 216 50
Accounts payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,000 00
State Treasurer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,03 00
Sundry vouchers payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 106 19
Rusk Literary Society . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00
Checks outstanding (old) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189 90
Library deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 378 60
Key deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 156 55
Fines .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 152 15
Total payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104,636 09
University Extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 10,010 10
Summer Schoo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,824 12
Brackenridge. land rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,961 17
University Caffeteria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,856 91
Woman's Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.327 96
Work Shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222 85
Physician’s fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 707 21
Journalism Laboratory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173 29
Teachers registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 363 13
Rent of N. Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 50
Repairs Navidad . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00
Peabody Fellowship . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 318 88
Oldright Fellowship . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149 23
Littleﬁeld fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 86
Total deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 434 21
Total liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S 139 070 30
Accountability:
University Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2.388,335 01
State Endowment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,682,043 46
John Sealy, Jr., Endowment . . . . . . . . . . . . . . . . . . . . . . . . . 229,550 00
John Sealy, Jr., and Mrs. Waverly Smith Endowment. . . 175,000 00
George W. Brackenridge Fund . . . . . . . . . . . . . . . . . . . . . . . 49,676 75
John Sealy, Sr., and Rebecca Sealy Endowment . . . . . . . . 75,000 00
City of Galveston Endowment . . . . . . . . . . . . . . . . . . . . . . . 27,000 00
State and General Endowment . . . . . . . . . . . . . . . . . . . . . . . 547,759 89
Brackenridge Land. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , 50,000 00
Donations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50,000 00
Littleﬁeld Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,000 00
Oldright Fellowship . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 ,000 00
Peabody Fellowship . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,000 00
Shirley Green Fellowship . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000 00
I. H. Brackenridge Scholarship . . . . . . . . . . . . . . . . . . . . . . . ,000 00
Daughters of American Revolution Scholarship . . . . . . . . . 4,000 00
Texas Federation of Womans Clubs Scholarship . . . . . . . . 3,500 00
Ballinger Jack Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,000 00
Bugbee Loan Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 785 57
Brown University Prize . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 505 00
W._J. Bryan Prize . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . 427 92
Chimes Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 289 44
Ida Haggerty Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0
Appropriation balance . . . . . . . . . '. . . . . . . . . . . . . . . . . . . . . 120,314 64
Unappropriated balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109,643 84
Reserve for equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,65 88
Reserve general fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149 93
is 8,579,642 33

752
THE UNIVERSITY OF TEXAS.
Statement of Assets and Liabilities.


1916 1917 Total 1917
Assets:_
Liquid Assets:
Cash on hand . . . . . . . . . . . . . . . . . . . . . . . 8 4,229 57 3 3,024 45
In bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72,729 78 82,820 42
Available fund. . . . ._ . . . . . . . . . . . . . . . . . . 183,597 79 206,858 74
Land leases (funds in land of) . . . . . . . . . 16,994 00 16,105 46
Interest State Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 793 00
Certiﬁcate of Deposit . . . . . . . . . . . . . . . .. 3,800 00 180 00
Daughters of American Revolution
Scholarship . . . . . . . . . . . . . . . . . . . . . . .. ‘225 65 6O 2O
Oldiight Fellowship . . . . . . . . . . . . . . . . . . 130 77 . . . . . . . . . . . . . .
Littleﬁeld Fund . . . . . . . . . . . . . . . . . . . . 48 60 . . . . . . . . . . . . . .
Texas Federation of Women's Club
Scholarship... .‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 ()0
Total liquin assets. . . . . . . . . . . . 8 281 .756 15 $ 323,532 27
Fixed Assets:
Land: . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 1,426,971 34$ 4,584,014 80
Buildings . . . . . . . . . . . . . . . . . . . . ._ . . . . . . 1 ,055,064 94 1,319,901 79
Equipment _schools and laboratories. . . . 210,851 65 206,157 65
General equipment . . . . . . . . . . . . . . . . . . . 358,464 26 407,275 57
Total ﬁxed assets . . . . . . . . . . . . . . . . 8 3,051,352 19 6,517,349 81
Endowments:
State Bonds . . . . . . . . . . . . . . . . . . . . . . . . . $ 625,600 00 $ 625,600 00
Land notes . . . . . . . . . . . . . . . . . . . . . . . . . . 25,381 46 ,117 21
Littleﬁeld Fund, Southern History . . . . . 24,739 20 24,739 20
Permanent University Fund . . . . . . . . . . . 2,047 20 4,311 45
Oldright Fellowship . . . . . . . . . . . . . . . . . . 11 ,000 00 11 ,000 00
Peabody Fellowship . . . . . . . . . . . . . . . . . . 6,000 00 6,000 00
Shirley Green Fellowshig . . . . . . . . . . . . . . 5,000 00 5,000 00
I. H. Brackenridge Soho arship . . . . . . . . 5,000 00 5,000 00
Daughters of American Revolution
Scholarship . . . . . . . . . . . . . . . . . . . . . .. 4,000 00 4,000 00
Texas Federation of Women's Clubs
Scholarship . . . . . . . . . . . . . . . . . . . . . . .. 3,500 00 3,500 00
Plano Bonds . . . . . . . . . . . . . . . . . . . . . . . . 500 00 500 00
Ballinger Jack Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,000 00
Bugbee Loan Fund . . . . . . . . . . . . . . . . . . 585 00 600 00
Ida Haggerty Fund . . . . . . . . . . . . . . . . . . 10 OO 10 OO
_ himes Loan Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
W. J. Bryan Prize . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17 11
Total endowments . . . . . . . . . . . . . .. 8 713,362 86 714,444 97
Other Assets:
Legislative appropriation not used. . . . . $ 54,553 40 $ 25,048 40
Accrued interest . . . . . . . . . . . . . . . . . . . . . 1 75 14 75
Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 61
Total other assets . . . . . . . . . . . . . . . . $ 54,568 15 25,112 76
Deferred Charges: .
Littleﬁeld Fund Special . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 136 58
Military Aeronautics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,129 23
University Band . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 06
Total deferred charges . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,268 87
Total assets . . . . . . . . . . . . . . . .. 3 4,101,039 36 $ 7,581,708 68
Liabilities: ——————-—- ——-———-—-
Appropriation vouchers payable . . . . . . . 8 42,020 89 $ 75,397 20
State Treasurer. . . ._ . . . . . . . . . . . . . . . . . . , 95 48 4,031 00
Repairs Yacht Nayidad . . . . . . . . . . . . . . . 500 00 500 00
Peabody Fellowship . . . . . . . . . . . . . . . . . . 238 88 - 318 88
Old checks outstanding . . . . . . . . . . . . . . . 191 40 189 90
Library deposits . . . . . . . . . . . . . . . . . . . . . 145 35 268 60
Sundry vouchers payable . . . . . . . . . . . . . 105 30 4,106 19
Special library deposit . . . . . . . . . . . . . . . . 102 25 110 00
Key depasits . . . . . . . . . . . . . . . . . . . . . . . . 70 50 65 20
Littleﬁeld Fund . . . . . . . . . . . . . . . . . . . . . . 769 23 2 86
W. J. Bryan Prize . . . . . . . . . . . . . . . . .. 17 11 . . . . . . . . . . . . ..
Woman’s Building, key deposit . . . . . . . . 11 85 26 55
Rusk Literary Society . . . . . . . . . . . . . . . . 8 00 8 00
University Hall key dep'Jsit . . . . . . . . . . . 5 00 59 80
University Hall ﬁnes . . . . . . . . . .p . . . . . . . 50 13 00
Woman’s Building ﬁnes . . . . . . . . . . . . . 124 90 139 15
University Hall Summer School key deposit. . - . - - - . - - - - . - - - 5 00
Oldright Fellowship. . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149 23
Total . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 52.106 64 85 390 56

THE UNIVERSITY OF TEXAS. '7 53


Statement of Assets and Liabilities—Continued.
1
1916 1917 Total.
Deposit Accounts:
University Extension . . . . . . . . . . . . . . . . . 55 10,404 80 95 10,010 10
Summer School . . . . . . . . . . . . . . . . . . . . .. 4,342 73 6,824 2
Brackenridge land rental . . . . . . . . . . . . . . 5,932 92 6,961 17
University Hall Caffcteria . . . . . . . , . . . . . 1 ,835 37 834 35
University Hall rentals . . . . . . . . . . . . . . . 1 ,475 24 1 ,698 00
University Hall rentals, Summer School. 438 75 193 75
Caffeteria Summer School . . . . . . . . . . . . . 43 60 126 67
Caffeteria book account . . . . . . . . . . . . . . . 4 14 14
Woman’s Building, Summer School... . . 2,097 81 3,904 69
Woman's Building rentals . . . . . . . . . . . . . 49 20 891 13
Woman’s Building board . . . . . . . . . . . . . . 636 21 532 14
University Work Shop . . . . . . . . . . . . . . . . 1 ,686 98 222 85
Physician’s fees . . . . . . . . . . . . . . . . . . . . . . 1 ,205 54 707 21
Journalism Laboratory . . . . . . . . . . . . . . . 12 92 173 29
Teachers’ registration. . . .. . 51 31 363 13
Rent N. Hall . . . . . . . . . . . . . . . . . . . . . . . . 16 50 16 50
Total . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 30,789 02 $ 33,463 24
Total liabilities . . . . . . . . . . . . .. 3 82,895 66 35 118,853 80
Accountability
Universit Property . . . . . . . . . . . . . . . . .. 8 1,629,380 85 3 2,388,335 01
State En owment . . . . . . . . . . . . . . . . . . .. 2,050,000 00 4,682,043 46
Brackenridge Land Endowment . . . . . . . . . . . . . . . . . . . . . ,000 00
Donations . . . . . . . . . . . . . . . . . . . . . . . . . . 25,000 00 50,000 00
Littleﬁeld Fund . . . . . . . . . . . . . . . . . . . . . . 25,000 00 ,000 00
Oldright Fellowship . . . . . . . . . . . . . . . . . . 11 ,000 00 11 ,000 00
Peabody Fellowship . . . . . . . . . . . . . . . . . . 6,000 00 ,00 00
Shirley Green Scholarship . . . . . . . . . . . . . 5,00 00 5,000 00
I. H. Brackenridge Scholarship . . . . . . . . 5,000 00 5,000 00
Daughters of American Revolution
Scholarship . . . . . . . . . . . . . . . . . . . . . . .. 4,000 00 4,000 00
Texas Federation of Women’ 5 Clubs
Scholarship. . . . .7 . . . . . . . . . . . . . . . . . . . 3,500 00 3,500 00
Ballinger-Jack Endowment . . . . . . . . . . . . . . . . . . . . .L . . . . 1 ,000 00
Bugbee Scholarship . . . . . . . . . . . . . . . . . . 756 37 785 57
Brown University Prize . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 505 00
W . J. Bryan Prize . . . . . . . . . . . . . . . . . . . 429 44 427 92
‘ Chimes Fund . . . . . . . . . . . . . . . . . . . . . . . . 289 44 289 44
Ida Haggerty Fund . . . . . . . . . . . . . . . . . . 10 00 10 00
Total accountability . . . . . . . . . . . . .. 3,765,364 58 7,232,896 40
Appropriated balance . . . . . . . . . . . . . . . . . $ 20,694 63 $ 120,314 64
Unappropriated balance . . . . . . . . . . . . . . 232,084 49 109,543 84
Total balances . . . . . . . . . . . . . . . . . .. $ 252,779 12 3 229,958 48
Total . . . . . . . . . . . . . . . . . . . . . .. $ 4,101,039 36 3 7,581,708 68

'75-; THE UNIVERSITY OF TEXAS.


Statement of Assets and Liabilities Medical College.
Assets
Land:
College Block . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 22,600 00
Hospital Block . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39,550 00
Brackenridge Hall Lots . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,600 00
Total land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69,750 00
Buildings: ‘
Medical College. . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 50,000 00
Main Hospital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‘$35,000 00
\Voman’s Hospital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135,000 00
Nurses’ Home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90,500 00
Colored Hospital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21,500 00
Children's Building. . . ; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,000 00
Isolation Hospital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,500 00
University Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,000 00
Experimental Station . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,500 00
Total buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 720,000 00
Equipment:
Furniture Medical College . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 24,035 00
Books Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,530 00
Furniture University Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . ,076 75
Laboratories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84,077 23
Total equipment . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . 126.718 98
Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,739 98
Liquid Assets:
Available Fund balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 5,251 30
Balance Hutchings-Sealy Bank . . . . . . . . . . . . . . . . . . . . . . . ,048 91
Cash balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102 03
Endowment Fund balance . . . . . . . . . . . . . . . . . . . . . . . . . . . 851 87
Total cash.’ . . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . 10,254 11
Bonds 1. H. Brackenridge Endowment . . . . . . . . . . . . . . . . . . 5,000 00
Total assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 944,463 07
Liabilities: . '
Medical Students’ Hospital Fund Association . . . . . . . . . . 3 21 0
State and General Endowment . . . . . . . . . . . . . . . . . . . . . . . 388,019 82
John Sealy, Sr., and Rebecca Sealy Endowment . . . . . . . . 75,000 00
John Sealy, Jr., and Mrs. R. Waverly Smith Endowment. 175,000 00
John Sealy, Jr., Endowment . . . . . . . . . . . . . . . . . . . . . . . . . 9,550 00
George W. Brackenridge Endowment. . . . . . . . . . . . . . . . . 49,676 75
City of Galveston Endowment . . . . . . . . . . . . . . . . . . . . . . . 27,000 00
Total . . . . . . . . . . . . . . . . . ... . . . . . . . . . . . . . . . . . . .. 944,463 07
The following property is not included in the above state-
ment as the title is vested in the City of Galveston:
Furnishing and equipment Woman’s Hospital given,
by John Sealy, Jr., and Mrs. R. Waverly Smith. . . . 3 14,800 00
Furnishing and equipment Main Hospital given by
John Sealy, Jr . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43,000 00
Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 57,800 00

lhin’Uxivsnnmx'or'Tnxas
"755
Operations of the John Sealy
> Ending February 28, 1917
Hospital for Twelve Months Beginning March 1,‘ 1916, and


Revenue:
Private rooms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 22,474 90
Ward patients . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,672 91
Colord Hospital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,810 55
Children's Hospital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,621 00
Operating room . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 .023 50
Isolation Hospital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 258 50
Drugs and dressings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 .650 81l
Laboratory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,532 75
Special nurses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166 00,
Special nurses board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 , 132 50%
X-Ray Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 87
Telephone and telegraph. . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 8-1
Clinic prescriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 956 61J
Clinicdressings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 413 51.
Sundries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 502 15
tal . . . . . . . . . . . . . . . . . . . . . . . . . .; . . . . . . . . . . . . ..$ 56,085 23
Subscription toward Upkeep and Maintenance . . . . . . . . . . 35,371 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Expenditures: _
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 , 26,127 64
Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 . 103 38
House service account . . . . . . . . . . . . . . . . . . . . . 9 . . . . . . . . . 1 3,976 03
Drug department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,728 03
Engine room and laundry . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 664 ()1
Building repairs, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 654 80
Pathological Laboratory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164 73
Miscellaneous expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,641
Paid toward Upkeep and Maintenance . . . . . . . . . . . . . . . . 35,371 00
Total expenditure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total receipts for the year ending February 28, 1916 . . . . . . . . . . . . . . . . . . . . . .
Totalexpenditure for the year ending February 28, 1916 . . . . . . . . . . . . . . . . . .
12 months’ budget allowance March 1, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12 months’ hospital revenue to March 1, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12 months’ hospital expense to March 1, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
At credit fund February 28, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Hospital expense for year ending February 28, 1917 . . . . . . . . . . . . . . . . . . . . . . .
Hospital receipts for year ending February 28, 1917 . . . . . . . . . . . . . . . . . . . . . . .
Net cost to City of Galveston . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Difference in years 1916 and 1917 (ﬁscal year ending February 28):
Difference in receipts, credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Difference in payments, debit . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . .
Net gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subscriptions paid toward Upkeep and Maintenance of Hospital for year
ending February 28, 1917 by
Mr. John Sealy. . . .._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Mrs. R. ‘Waverly Smith . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Estate of George_Sealy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Jointly, Mrs. Smith and Mr. Scaly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . .~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$-
91,456 23

131,431 17
34,476 67
82,184 40
3 50,000 00
56,085 23
s 106,085 23
96,060 17
5____19192§_9§
a 96,060 17
56,085 23
5____2219Z4_22
3 21,608 56
13,875 77
5' 7,732 79
s 16,261 00
1,110 00
1,000 00
17,000 00
9 35,371 00

Respectfully submitted,
( Signed)
Enw. 0. KONE,
lluthtor.
756 THE Umvnnsrrv or TEXAS.


Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


$
Analysis of Income and Expenditure Account.
Income:
Balances from 1915-1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . S 232,084 49
Less refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,293 41
‘Net balances forwarded . . . . . . . . . . . . . . . . . . . . . . . . . 8 221,791 08
Legislative appropriation . . . . . . . . . . ; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 636,527 16
Land rentals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185,345 28
State bonds, interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 ,586 00
Land sales,i nterest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,595 87
Land rental, interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 657 41
Fees:
Matriculation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 19,710 00
Chemistry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,159 75
Incident-als. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,393 12
Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,982 00
Physics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,802 50
Zoolo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,519 50
Late matriculation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,271 00
Geology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,331 00
Correspondence instruction . . . . . . . . . . . . . . . . . . . . . . . . 1 ,000 00
Home Economics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 695 23
Botany . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 672 00
Library ﬁnes. .1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 647 90
Men’s Gymnasium . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600 92
Refunds. . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 494 87
Change of course . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 357 00
Mechanical Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . . 382 00
Journalism . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290 88
Business Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . 253 50
Electrical Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147 00
Civil Eu ineering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144 65
Record 0 work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97 50
Diplomas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88 10
Agricultural Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 50
Woman’s Gymnasium . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 80
Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
Total fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43,141 72
Total income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1,110,644 52
Expenditure: 4
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 446,274 45
Special expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 331 .584 98
Current expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74 880 74
Schools and Laboratories . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 703 00
Department of Extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 757 95
Bureau of Economic Geology . . . . . . . . . . . . . . . . . . . . . . . . 25 257 00
Fees Disbursed:
Schools and Laboratories . . . . . . . . . . . . . .55 12 487 51
Current expenses . . . . . . . . . . . . . . . . . . . . . 4 242 62
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 730 13
Refunds Allowed: -
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 204 16
Current expenses . . . . . . . . . . . . . . . . . . . . . 180 15
Department of Extension . . . . . . . . . . . . . . 106 29
Special . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 27 -
Schools and Laboratories . . . . . . . . . . . . . . 2 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 494 87
Incidentals Allowed:
Bureau Economic Geology . . . . . . . . . . . . .8 1 ,003 07
Schools and Laboratories . . . . . . . . . . . . . . 708 76
Current expenses. . . . ._ . . . . . . . . . . . . . . . . 414 59
Department of Extension . . . . . . . . . . . . . . 191 14.
Total. . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,317 56
Total expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,001 ,000 68
109 , 643 84

THE UNIVERSITY or TEXAS. '75’?


List of Land Leases.
No. Acreage. Counties. Expires. Amount Interest. Arrears.
137 179,874 El Paso . . . . . . . . . .. June 30, 1925 $ 5,396 22 . . . . . . . . . . . . . . . . . . ..
171 103,572 El Paso . . . . . . . . . .. June 30, 1926 . . . . . . . . . . . . . . . . . . . . .. 3 3,107 16
172 101,394 El Paso . . . . . . . . . .. Dec. 31 , 1926 3,041 82 . . . . . . . . . . . . . . . . . . ..
179 ,62 Ward . . . . . . . . . . . .. June 30, 1918 394 03 3 6 53 . . . . . . . . ..
185 107,880 El Paso . . . . . . . . . .. June 30, 1926 10,788 00 74 80 . . . . . . . . ..
187 30,720 El Paso and Culber-
son . . . . . . . . . . . .. Dec. 31, 1919 1,536 00 25 6O . . . . . . . . ..
195 28,800 Schleicher . . . . . . . .. June 2 , 1920 2,880 00 . . . . . . . . . . . . . . . . . . ..
196 23,040 Crockett and
Reagan . . . . . . . . . June 30, 1921 2,304 00 . . . . . . . . . . . . . . . . . . ..
197 148,160 Crockett, Reagan
and Upton . . . . .. June 30, 1922 14,816 00 391 78 7,408 00
199 14,080 Andrews . . . . . . . . . . Dec 31 , 1921 1,830 40 . . . . . . . . . . . . . . . . . . ..
200 106,240 Andrews, Dawson
Gaines and
Martin . . . . . . . . .. Dec. 31, 1921 13,811 20 . . . . . . . . . . . . . . . . . . ..
204 13,440 Andrews . . . . . . . . .. Dec. 31, 1921 ,747 20 . . . . . . . . . . . . . . . . . . ..
205 48,000 Crockett, Reagan
and Upton . . . . .. June 30, 1922 4,800 00 . . . . . . . . . . . . . . . . . . ..
206 22,400 Crockett . . . . . . . . . . July 1 , 1922 2,240 00 . . . . . . . . . . . . . . . . . . . .
207 17,920 Pecos . . . . . . . . . . . .. Dec 31, 1922 1,254 40 . . . . . . . . . . . . . . . . . . ..
208 12,160 Pecos . . . . . . . . . . . .. Dec 31, 1922 851 20 . . . . . . . . . . . . . . . . . . ..
209 24,320 Crockett and Upton Dec 31 , 1922 2,432 00 . . . . . . . . . . . . . . . . . . . . .
210 11,520 Crockett . . . . . . . . .. Dec 31, 1923 1,382 40 . . . . . . . . . . . . . . . . . . ..
211 9,600 Crockett . . . . . . . . . . Dec 31, 1923 1,152 00 . . . . . . . . . . . . . . . . . . ..
212 133,120 Ward, Winkler and
Lovin . . . . . . . . .. Dec 31, 1923 10,649 60 . . . . . . . . . . . . . . . . . . ..
213 24,960 Crockett and Upton Dec 31 , 1922 2,496 00 . . . . . . . . . . . . . . . . . . . .
214 46,080 Pecos . . . . . . . . . . . .. Dec. 31, 1922 3,225 60 . . . . . . . . . . . . . . . . . . ..
216 20,480 Andrews . . . . . . . . .. Dec 31, 1923 2,662 40 . . . . . . . . . . . . . . . . . . ..
217 16,000 Schleicher . . . . . . . .. June 30, 1924 2,080 00 14 45 . . . . . . . . ..
218 22,400 Crockett . . . . . . . . . . Dec. 31, 1923 2,688 00 . . . . . . . . . . . . . . . . . . ..
219 12,160 Crockett. . .- . . . . . .. Dec. 31, 1923 1,459 20 20 16 . . . . . . . . ..
220 ,600 Reagan . . . . . . . . . .. Dec. 31, 1923 1,152 00 . . . . . . . . . . . . . . . . . . ..
221 26,880 Andrews . . . . . . . . .. Dec. 31, 1924 4,032 00 . . . . . . . . . . . . . . . . . . ..
222 26,880 Andrews . . . . . . . . .. Dec. 31, 1924 3,494 40 42 70 . . . . . . . . ..
223 19,07 ar . . . . . . . . . . . .. June 30, 1925 1,907 30 29 60 . . . . . . . . ..
224 38,400 Terrell . . . . . . . . . . . . June 30, 1925 3,840 00 . . . . . . . . . . . . . . . . . . ..
225 15,360 Terrell . . . . . . . . . . . . June 30, 925 1 ,536 00 . . . . . . . . . . . . . . . . . . . .
226 15,360 Terrell . . . . . . . . . . .. Dec. 31, 1925 ,536 00 . . . . . . . . . . . . . . . . . . ..
227 7,680 Terrell . . . . . . . . . . .. June 30, 1925 768 00 . . . . . . . . . . . . . . . . . . ..
228 19,200 Andrews . . . . . . . . . . June 30, 1926 2,880 00 . . . . . . . . . . . . . . . . . . ..
229 30,720 Pecos . . . . . . . . . . . .. Dec. 31, 1924 3,072 0 . . . . . . . . . . . . . . . . . . ..
230 3,520 Reagan . . . . . . . . . .. June 30, 1924 352 00 5 90 352 00
231 18,560 Crockett . . . . . . . . .. Dec 31, 1925 2,227 20 23 21 . . . . . . . . ..
232 23,040 Crockett . . . . . . . . . . Dec 31, 1925 2,764 80 . . . . . . . . . . . . . . . . . . . .
233 40,320 Crockett . . . . . . . . .. Dec 31, 1925 4,838 40 . . . . . . . . . . . . . . . . . . ..
234 ,040 Andrews . . . . . . . . .. Dec 31, 1925 2,304 00 22 68 2,304 00
235 13,983 Pecos . . . . . . . . . . . .. Dec 31, 1925 . . . . . . . . . . . . . . . . . . . . .. 1,398 30
236 60,800 Andrews . . . . . . . . .. Dec 31, 1925 9,120 00 . . . . . . . . . . . . . . . . . . ..
237 61,440 Upton and Gaines. , June 30, 1926 7,372 60 . . . . . . . . . . . . . . . . . . . .
238 36,800 Pecos . . . . . . . . . . . .. June 30, 1926 3,680 00 . . . . . . . . . . . . . . . . . . ..
239 ,440 Lov1n . . . . . . . . . . .. June 30, 1926 54 00 . . . . . . . . . . . . . . . . . . ..
240 104,660 Crockett, Irion and
Schleicher . . . . . .. Dec. 31, 1926 15,699 00 . . . . . . . . . . . . . . . . . . ..
241 53,120 Crockett . . . . . . . . .. June 30, 1927 ,32 00 . . . . . . . . . . . . . . . . . . ..
242 12,415 El Paso . . . . . . . . . .. Mar. 31, 1927 466 85 . . . . . . . . . . . . . . . . . . ..
243 30,720 Pecos . . . . . . . . . . . . . July 1 , 1927 3,072 00 . . . . . . . . . . . . . . . . . . . .
244 57,600 Reagan, Crockett
an'd Upton . . . . . .. June 30, 1927 . . . . . . . . . . . . . . . . . . . . .. 4,031 00
245 40,960 Crockett, Irion and
Reagan . . . . . . . .. June 30, 1927 2,867 20 . . . . . . . . . . . . . . . . . . ..
Total. . 2,079,520 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 178,771 42 $ 657 41 $18,600 46
Ex ired.
181 . . . . . . . . . . . . . . . . . . . . . . . . . . .. June 0, 1918 $ 2,150 40 . . . . . . . . . . . . . . . . . . . .
198 . . . . . . . . . . . . . . . . . . . . . . . . . . .. Dec. 31, 1921 5,312 00 . . . . . . . . . . . . . . . . . . ..
Total . . . . . . . . . . . . . . . . . . . . . .. S 186,233 82
Arrears . . . . . . . . . . . . . . . . . . . . .. , 0 46
Reconciliation of Land Lease Account.
Balance per proceeding table, income received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 186,233 82
Arrears . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = . . . . . . . . . . . . . . . 18,600 46

a1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 204,834 28
Tot
Less error in debiting arrearages . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . .
2,495 00
Balance per ledger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 202,339 28

758
THE UNIVERSITY OF TEXAS.
Detail of Property.


l 1916 1917
i
Land: I
State land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .‘3 1,346,971 34 S*4,029,014 80
Campus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 50,000 00 500,000 00
Breckenridge land . . . . . . . . . . . . . . . . ..~. . . . . . . . . . . . . . ..( . . . . . . . . . . . . .. *50,000 00
Athletic ﬁeld . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . g 5,000 00 5,000 00
Total land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 1,401,971 34 3 4,584,014 80
Buildings: .
Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33 281,601 10 3 281 ,601 10
Main Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250,000 00 250,000 00
Educational Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . *172,091 15
Law Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141,102 10 141 ,102 10
Engineering Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,000 00 84,000 00
Woman’sBuilding . . . . . . . . . . . . . . . . . . . . . . .‘. . . . . . . . . . . 83,000 00 83,000 00
Brackenridge Hall . . . . . . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . . 49,600 00 49,600 00
Temporary Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43,598 86 48,598 86
Chemistry Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,000 00 30,000 00
Water Tower . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,000 00 12,000 00
Blind Institute (equity) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . *50,000 00
Steam Tunnel; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . *32,647 70
Old Power House . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,000 00 7,000 00
Green House .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . , . . . . . . . . . . . . . . . 2,000 00
Chemical Magazine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00
Storm Sewer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . *2,598 00
New Power House . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73,162 88 73,162 88
Total buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,055,064 94 55 1,319,901 79
*Denotes addition not on the books. .
Equipment and Apparatus Schools and Laboratories.
Inventories Later
Name of School. 1916 as ﬁled. additions. 1917
Agricultural Education . . . . . . . . . . . . . 3 1.681 95 5 2,219 65 . . . . . . . . . . . . 115 2,219 65
Applied Mathematics . . . . . . . . . . . . .. 111 00 111 00 . . . . . . . . . . . . 111 00
Architecture . . . . . . . . . . . . . . . . . . . . .. 2,175 78 2,728 00 . . . . . . . . . . . . 2,728 00
Art of Teaching . . . . . . . . . . . . . . . . . . . 40' 00 504 50 . . . . . . . . . . . . 50 50
Botany . . . . . . . . . . . . . . . . . . . . . . . . . . 14,279 72 15,067 44 3 235 92 15,303 36
Business Administration . . . . . . . . . . .. ,059 30 ' 801 24 . . . . . . . . . . . . 801 24
Chemistry . . . . . . . . . . . . . . . . . . . . . . .. 30,186 00 30,404 98 . . . . . . . . . . . . 30,404 98
Civil Engineering . . . . . . . . . . . . . . . . .. 17,575 00 13,188 76 195 63 1 ,384 39
Drawing . . . . . . . . . . . . . . . . . . . . . . . .. 2,445 80 1,978 25 2 00 2,004 25
Economics and Sociology . . . . . . . . . . . 321 50 295 00 . . . . . . . . 29 00
' Educational Administration . . . . . . . .. 385 06 298 00 . . . . . . . . . . .. 29 00
Electrical Engineering. . . . . . 20, 143 51 17,334 '05 . . . . . . . . . . . . 17,334 05
English . . . . . . . . . . . . . . . . . . . . . . . . .. 41 30 428 30 . . . . . . . . . . .. 42 30
General Literature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 50 . . . . . . . . . . . . 3 50
Geology . . . . . . . . . . . . . . . . . . . . . . . . .. 7,676 56 8,049 48 303 10 8,352 58
Germanic Languages . . . . . . . . . . . . . . . 595 40 534 00 . . . . . . . . . . . . 53 00
Government . . . . . . . . . . . . . . . . . . . . .. 213 05 17 90 162 65 336 55
Greek . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,584 65 3,584 65 . . . . . . . . . . . . 3,584 65
History . . . . . . . . . . . . . . . . . . . . . . . . . . 60 00 58 50 . . . . . . . . . . . . ‘58 50
History of Education . . . . . . . . . . . . . . 246 00 281 00 . . . . . . . . . . . . 281 00
Home Economics . . . . . . . . . . . . . . . . . . 4,606 82 6,319 v'52 167 46 6,486 98
Institutional History . . . . . . . . . . . . . . . 1 .278 50 1 ,260 00 . . . . . . . . . . . . 1 ,260 00
Journalism . . . . . . . . . . . . . . . . . . . . . .. ,428 84 10,074 84 . . . . . . . . . . .. 10,074 84
atin . . . . . . . . . . . . . . . . . . . . . . . . . . . . 796 50 . 80 90 . . . . . . . . . . . . 80 90
Manual Training . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 581 05 . . . . . . . . . . . . 581 05
Mechanical Engineering . . . . . . . . . . . . 21 ,462 40 21,462 40 . . . . . . . . . . . . 21,462 40
Music . . . . . . . . . . . . . . . . . . . . . . . . . . .. ,842 05 .321 40 198 53 .519 93
Philosophy of Education . . . . . . . . . . . 1 ,381 33 1 ,561 11 5:) 45 1,616 56
Philosophy and Psychology . . . . . . . . . , 114 52 ,30 12 . . . . . . . . . . . . 3,397 12
hysics . . . . . . . . . . . . . . . . . . . . . . . . .. 43,451 15 40,783 95 451 50 41,235 45
Public Speaking . . . . . . . . . . . . . . . . . .. 13 50 128 50 . . . . . . . . . . . . 12 50
Pure Mathematics . . . . . . . . . . . . . . . . . 8 00 134 75 . . . . . . . . . . . . 134 75
Romance Languages . . . . . . . . . . . . . .. 110 00 128 00 . . . . . . . . . . . . 128 00
Slavic Languages . . . . . . . . . . . . . . . . . . - - - - - _. . . . . . . 60 00 . . - - - - - - - - . - 6 00
Zoology . . . . . . . . . . . . . . . . . . . . . . . . .. 15,548 34 16,660 96 163 71 16,824 67
ines . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,282 12 . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . .
School Visitation . . . . . . . . . . . . . . . L . . 237 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total equipment and supplies. . S 210,851 65 3 204, 197 70 3 1,959 95 3 206,157 65
41 -
THE UNIVERSITY or TEXAS.
Sundry Furniture and Equipment.


Inventories Later
Name of School. 1916 as ﬁled. additions. 1917
Auditor’s Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 3,089 08 . . . . . . . . . . .. 8 3,089 08
Auditorium . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,571 15 . . . . . . . . . . .. 2,571 15
Bureau Economic Geology (Chem). 5,300 00 1,316 15 . . . . . . . . . . .. 1,316 15
Bureau Economic Geology (Econ. _
Geol.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,388 65 S 60 00 4,448 65
Bureau Economic Geology (Eng). . . . . . . . . . . . . . . 3,675 92 . . . . . . . . . . . . 3,675 92
Business Manager’s Office . . . . . . . . . . . . . . . . . . . . . . 650 35 . . . . . . . . . . . . 650 35
Campus . . . . . . . . . . . . . . . . . . . . . . . . .. 1,500 00 410 00 188 84 598 84
Class Rooms . . . . . . . . . . . . . . . . . . . . .. 1,500 00 6,222 10 20 00 6,242 10
Plumber’s tools . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 05 . . . . . . . . . . . . 15 05
Electrician’s Department . . . . . . . . . . . . . . . . . . . . . .. 4,944 24 15 05 4,959 29
Electrical store room . . . . . . . . . . . . . . . . . . . . . . . _ . . . . 92 12 . . . . . . . . . . . . 92 12
Electrician, mops, etc . . . . . . . . . . . . . . . . . . . . . . . . . . 110 95 . . . . . . . . . . . . 110 95
Steam plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 31,672 65 30 00 31,702 65
Janitor’s store room . . . . . . . . . . . . . . . . . . . . . . . . . . . 447 58 107 25 554 83
Store room . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 45 . . . . . . . . . . . . 49 45
Tank House . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 10 . . . . . . . . . . . . 69 10
Work Shop . . . . . . . . . . . . . . . . . . . . . .. 3,710 00 3,680 00 . . . . . . . . . . .. 3,680 00
Chapel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105 00 . . . . . . . . . . . . 105 00
Committee on Teachers . . . . . . . . . . . . 374 00 211 00 . . . . . . . . . . . . 211 00
Dean College of Arts . . . . . . . . . . . . . . . . . . . . . . . . . . 27 00 . . . . . . . . . . . . 279 00
Department of Extension . . . . . . . . . . . 8,384 70 15,412 42 . . . . . . . . . . . . 15,412 42
Department School Visitation. . . . . . . . . . . . . . . . . . . 167 00 . . . . . . . . . . . . 167 00
Law Department . . . . . . . . . . . . . . . . . . 6,50 00 5,250 00 . . . . . . . . . . . . ,250 00
Library . . . . . . . . . . . . . . . . . . . . . . . . .. 201,378 85 225,086 92 3,628 58 228,715 50
Men’s Gymnasium . . . . . . . . . . . . . . . . 2, 140 00 2,030 00 . . . . . . . . . . . . ,030 00
Municipal Relief Bureau . . . . . . . . . . . 96 00 301 . . . . . . . . . . . . 301 35
President’s Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 392 50 . . . . . . . . . . . . 392 50
Registrar’s Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 704 00 . . . . . . . . . . . . 704 00
Secretary of the Faculty’s Office . . . . . . . . . . . . . . . . . 1 ,425 75 . . . . . . . . . . . . 1 ,425 75
University Dining Hall. . .. . . . . . . . .. 3,093 00 2,861 43 . . . . . . . . . . .. 2,861 43
University Hall . . . . . . . . . . . . . . . . . . . ,353 00 3,021 95 . . . . . . . . . . . . 3,021 95
Woman’s Building . . . . . . .' . . . . . . . . . . 9,500 00 8,658 96 . . . . . . . . . . . . 8,658 96
Women’s Gymnasium . . . . . . . . . . . . .. 621 75 784 50 . . . . . . . . . . . . 78 50
Heating Systems . . . . . .' . . . . . . . . . . . . 63,062 96 ' 21,829 53 . . . . . . . . . . . . *21,829 53
Water System . . . . . . . . . . . . . . . . . . . . . 8,20 00 8,200 00 . . . . . . . . . . . . * 8,200 00
Economic Geology Collection . . . . . . . 20,.000 00 20,000 00 . . . . . . . . . . . . *20,000 00
Zoology Museum . . . . . . . . . . . . . . . . .. 10,000 00 10,000 00 . . . . . . . . . . . . *10,000 00
. Swenson Collection . . . . . . . . . . . . . . .. 5,000 00 ,000 00 . . . . . . . . . . .. * 5,000 00
Athletic Field . . . . . . . . . . . . . . . . . . . . . 1 ,500 00 1 ,500 00 . . . . . . . . . . . . * 1,500 00
University Band . . . . . . . . . . . . . . . . . . 1 ,600 00 1 ,600 00 . . . . . . . . . . . . * 1 ,600 00
Improvement Brackenridge land. . . . . . . . . . . . . . . . 5,000 00 . . . . . . . . . . . . * 5,000 00
Engineering Building . . . . . . . . . . . . . . 1 ,749 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Manual Training . . . . . . . . . . . . . . . . . . 59 68 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . .. 3 358,464 26 S 403,225 85 3 4,049 72 S 407,275 57
*Estimated.
Analysis of Insurance.
Furniture
Property Covered. Building. an
Equipment.
Main Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 232,000 00 3 50,000 00
Men’s Dormitory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47,000 00 ,000 00
Chemical Laboratory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,000 00 7,500 00
A Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,000 00 1,000 00
all . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,000 00 500 00
D E Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,500 00 3,500 00
Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,500 00 500 00
G Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,500 00 500 00
H Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,500 00 4,000 00
I Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,000 00 7,500 00
J Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,500 00 5,000 00
K Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,000 00 25,000 00
L Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,000 00 500 00
M Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,000 00 500 00
N Hgll . . . . . ..; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,000 00 1,500 00
Men s Gymnasium (and contents) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,000 00 . . . . . . . . . . . .
Woman's Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,000 00 5,000 00
Law Buildin . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000 00 10,000 00
Engineering _uilding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,000 00 10,000 00
Library Building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,000 00 25,000 00
Power House, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,000 00 20,000 00
Physical Testing Laboratory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000 00 2,500 00
Total ﬁre insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 446,500 00 $ 183,000 00

‘760
THE UNIVERSITY OF TEXAS.
Analysis of Insurance—Continued.

Elevator liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5,
Bond of W. R. Long . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000 00
Bond of I. P. Lockridge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000 00
Bond of E. Cornwell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000 00
Bond of G. Halliday . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,500 00
Reconciliation American National Bank.
Balance per bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 39,363 90
Checks outstanding:
N 0. Amount. No. Amount. N 0. Amount.
25674 . . . . . . . 4 50 36137 . . . . . .. 12 56 36194 . . . . . . . 15 00
29449 . . . . . . . 5 00 36138 . . . . . . . 5 75 36195 . . . . . . . 15 00
32137 . . . . . . . 1 35 36141 . . . . . .. 25 00 36196 . . . . . . . 10 00
32286 . . . . . . . 1 00 36140 . . . . . . . 144 29 36197 . . . . . . . 50 00
32326 . . . . . . . 7 50 36142 . . . . . . . 140 32 36198 . . . . . . . 83 37
34148 . . . . . . . 42 50 36143 . . . . . . . 3 0 36199 . . . . . . . 5 00
45 . . . . . . . 2 00 36144 . . . . . . . 20 00 36200 . . . . . . . 60 00
34555 . . . . . . . 1 75 36145 . . . . . . . 60 00 36201 . . . . . . . 100 00
34781 . . . . . . . 2 00 36146 . . . . . . . 60 00 36202 . . . . . . . 100 00
35085 . . . . . . . 1 20 36147 . . . . . . . 17 70 36203 . . . . . . . 10 00
35257 . . . . . . . 4 00 36148 . 5 65 36204 . . . . . . . 10 00
35720 . . . . . . . 80 00 36149 . . . . . . . 11 65 36205 . . . . . . . 15 00
35801 . . . . . . . 16 00 36150 . . . . . . . 40 00 36206 . . . . . . . 60 00
35817 . . . . . . . 100 00 36151 . . . . . . . 55 00 36207 . . . . . . . 52 50
35856 . . . . . . . 20 83 36152 . . . . . . . 20 00 36208 . . . . . . . 30 00
35893 . . . . . . . 3 00 36153 . . . . . . . 13 00 36209 . . . . . . . 30 00
35906 . . . . . . . 7 00 36154 . . . . . . . 50 00 36210 . . . . . . . ' 37 50
35912 . . . . . .. 9 17 36155 . . . . . .. 10 00 36211 . . . . . .. 37 50
35920 . . . . . . . 2 25 36156 . . . . . .. 10 00 36212 . . . . . . . 18 00
36008 . . . . . . . 7 00 36157 . . . . . . . 5 00 36213 . . . . . . . 30 00
36023 . . . . . . . 35 00 36158 . . . . . . . 5 00 36214 . . . . . . . 115 00
36026 . . . . . . . 56 00 36159 . . . . . . . 5 00 36215 . . . . . . . 53 28
36040 . . . . . . . 7 00 36160 . . . . . . . 5 00 36216 . . . . . . . 166 67
36073 . . . . . . . 4 01 36161 . . . . . .. 5 00 36217 . . . . . . . 80 0
36074 . . . . . . . 2 65 36162 . . . . . . . 5 00 36218 . . . . . . . 200 00
36079 . . . . . . . 7 00 36163 . . . . . . . 5 00 36219 . . . . . . . 200 00
36080 . . . . . . . 2 30 36164 . . . . . . . 5 00 36220 . . . . . . . 100 00
36081 . . . . . . . 2 85 36165 . . . . . . . 5 00 36221 . . . . . . . 150 00
36083 . . . . . . . 1 00 36166 . . . . . . . 5 00 36222 . . . . . . . 40 00
36084 . . . . . . . 7 76 36167 . . . . . . . 5 00 36223 . . . . . . . 100 00
36087 . . . . . . . 2 00 36168 . . . . . . . 5 00 36224 . . . . . . . 3 00
36088 . . . . . . . 2 00 36169 . . . . . . . 5 00 36225 . . . . . . . 100 00
36092 . . . . . . . 1 00 36170 . . . . . . . 5 00 36226 . . . . . . . 100 00
36094 . . . . . . . 10 83 36171 . . . . . .. 5 00 36227 . . . . . . . 8 00
36097 . . . . . . . 132 00 36172 . . . . . . . 5 00 36228 . . . . . . . 100 00
36099 . . . . . . . 20 40 36173 . . . . . . . 5 00 36229 . . . . . . . 100 00
36110 . . . . . . . 4 55 36174 . . . . . . . 5 00 36230 . . . . . . . 4 50
36111 . . . . . . . 4 90 36175 . . . . . .. 2 50 36231 . . . . . . . 75 00
36112 . . . . . . . 6 00 36176 . . . . . . . 5 00 36232 . . . . . . . 200 00
36113 . . . . . .. 8 50 36177 . . . . . .. 2 50 36233 . . . . . .. 6327
36114 . . . . . .. 1 50 36178 . . . . . .. 2 50 36234 . . . . . .. 166 67
36115 . . . . . .. 1 50 36179 . . . . . .. 2 50 36235 . . . . . .. 150 00
36116 . . . . . . . 8 25 36180 . . . . . .. 50 00 36236 . . . . . . . 100 00
36117 . . . . . .. 4 25 36181 . . . . . .. 100 00 36237 . . . . . .. 150 00
36119 . . . . . .. 2 00 36182 . . . . . .. 25 00 36238 . . . . . .. 150 0.0
36121 . . . . . . . 3 45 36183 . . . . . . . 37 50 36239 . . . . . . . 55 00
36123 . . . . . . . 6 3036184 . . . . . . . 32 00 36240 . . . . . . . 150 00
36124 . . . . . . . 2 0.0 36185 . . . . . . . 145 80 36241 . . . . . . . 150 00
36125 . . . . . . . 50 73 36186 . . . . . . . 40 00 36242 . . . . . . . 80 00
36126 . . . . . . . 19 75 36187 . . . . . . . 40 00 36243 . . . . . . . 100 00
36127 . . . . . . . 7 00 36188 . . . . . . . 20 00 36244 . . . . . . . 8 50
36128 . . . . . . . 7 00 36189 . . . . . .. 15 00 36245 . . . . . . . 100 00
36130 . . . . . . . 4 00 36190 . . . . . . . 17 50 36246 . . . . . . . 4 00
36131 . . . . . .. 2 00 36191 . . . . . .. 15 00 36247 . . . . . . . 40 00
36132 . . . . . .. 2 00 36192 . . . . . .. 15 00 36248 . . . . . .. 16 67
36133 . . . . . .. 1 70 36193 . . . . . .. 15 00
Total outstanding checks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 ,568 68
Lost check (by bank) $20.00. Error by bank deposit May 28, 1917 . . . . . . $ 20 20
$ 82,820 42


Ledger balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


THE UNIVERSITY OF TEXAS. 761
Reconciliation of Cash Accounts, December 17, 1917.


Auditor’s Cash:
Fund of Mr. Cornwell (all cash) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 200 00
Fund of Mr. Halliday (all cash) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
Cash of Mr. Long: _
Laboratory fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 903 59
Library refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 465 95
Express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 289 94
Checks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,192 33
Warrants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 601 78
Gas voucher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102 81
J. M. Bryant, traveling expenses . . . . . . . . . . . . . . . . . . . . . . . . . 150 00
Mileage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
A. C. Upleger, traveling voucher . . . . . . . . . . . . . . . . . . . . . . . 62 55
W. R. Long, traveling voucher . . . . . . . . . . . . . . . . . . . . . . . . . 13 00
R. E. Vinson, traveling voucher . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Money order (unendorsed) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
W. R. Long, personal advance . . . . . . . . . . . . . . . . . . . . . . . . . 3 00
Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 80
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,895 75
Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130 22
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 7,325 97.
Balance per books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,295 28
Overage . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . .- . . . . . . 55 30 69
Provosts Cash:
Cash on hand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 38 37
Freight bills paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 66
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 102 03


695
'svxal, .Io .tmisazmmﬂ HILL
Recapitulation Of'DGtBllGd Analyses of Expenditures of the University of Texas
September 1, 1917.


Sheet A.
Salary Maintenance Sundry Total Equipment Furnitugve
Balance. Appropria- Appropria- Ineom'e. Income. and 1m- ‘and Books,
tion. tion. provements. Fixtures.
Schools and laboratories . . . . . . . . . . . . . . . . . .. 8 14,607 74 3 351,725 50 3 40,809 22 $ 13,192 42 420,334 88 .8 18,283 56 3 1,429 89$ 7,979 89
Special and extraordinary expense Main Uni-
versity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,700 00 . . . . . . . . . . . . 279,483 92 . . . . . . . . . . . . 283,183 92 214,475 39 . . . . . . . . . . . . . . . . . . . . . . . .
Administration expense . . . . . . . . . . . . . . . . . .. 2,361 66 26,580 00 10,091 32 . . . . . . . . . . .. 3. ,032 98 . . . . . . . . . . .. 744 69 5 40
Library expense . . . . . . . . . . . . . . . . . . . . . . . . .. 3,991 33 17,038 75 17,190 30 376 51 38,596 89 . . . . . . . . . . .. 927 45 15,994 37
Physical plant . . . . . . . . . . . . . . . . . . . . . . . . . .. 15,577 57 21,696 2.) 38,761 82 235 90 76,271 54 6,277 61 2,854 37 . . . . . . . . . . . ..
General expcn scs. . . . . . . . . . . . . . . . . . . . . . . . . 6,936 54 10,280 00 24,258 '40 125 48 41 ,600 42 . . . . . . . . . . 358 55 . . . . . . . . . . . .
Physical training . . . . . . . . . . . . . . . . . . . . . . . .. 444 61 11,350 00 2,000 00 612 72 14,407 33 . . . . . . . . . . .. 667 54 12 37
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 47,619 45 8 438,670 50 3 412,594 98 8 14,543 03 3 913,427 96 8 239,036 56 55 6,982 49 8 24,038 03
Extra-Mural Divisions.
Department of Extension . . . . . . . . . . . . . . . . . . 8 4,776 69 55 28,062 50 3 21,387 53 8 191 14 .8 54,417 86 8 683 47 8 2,452 56 8 654 7 '
School Visitation and Municipal Reference... 361 95 10,465 00 3,577 43 38 70 14,443 08 . . . . . . . . . . .. 40 89 81 05
Bureau of Economic Geology. . . . . . . . . . . . .. 117 35 15,648 66 9,908 34 1,003 07 26,677 42 2,188 32 ‘394 14 119 62
Total......‘ . . . . . . . . . . . . . . . . . . . . . .. 3 5,255 998 54,176 16 3 34,873‘303 1,232 913 95,538 36$ 2,871 79.8 2,887 593 855 43


891 'svXaJ, so LIISHEIAINQ a111,
Recapitulation of Detailed Analyses of Expenditures of the University of Texas.
Sheet A—Continued.
September 1, 19 1 7—Continued.


Institu-
Total _ tional and Clerical Executive Total Printing
Improve- Repairs. General Salaries. Salary Services. _ Supplies. and
ments. Salaries. Wages. Stationery.
Schools and laboratories . . . . . . . . . . . . . . . . . . $ 27,693 34 568 12 $ 347,654 30 8 2,697 11 8 2,87,) 40 8 353,226 81 8 7,082 44 8 2,370 69
Special and extraordinary expense Main Uni- -
yersity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 214,475 3‘ 2,971 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . .
Admlmstration expense . . . . . . . . . . . . . . . . . . . .. 796 09 60 59 27,146 00 1,734 21 32 25 28,912 46 51 52 1,179 "11-
Library expense . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16,921 82 11 00 16,769 88 866 25 27 75 17,663 88 326 10 498 41
Physical plant . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9,131 98 2,904 11 21,352 50 . . . . . . . . . . . . . . . . . . . . . . .. 21,352 50 K399 2-1 6 8
General expenses . . . , _ _ , _ _ _ _ _ , _ _ , , , _ . , , _ _ _ ,, 358 55 7 65 10,965 50 712 70 . . . . . . . . . . .. 11,678 20 1189 75 11,602 7
Physical training . . . . . . . . . . . . . . . . . . . . . . . . . .. 679 91 131 13 11,350 00 240 00 673 75 12,263 75 91 60 2
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 55 270,057 08 6,654 13 $ 435,238 18 3 6,250 27 28 3,609 15 8 445,097 60 55 10,110 65 .8 15,663 39
Extra-Mural Divisions.
Department of Extension . . . . . . . . . . . . . . . . . . . $ 3,790 79 . 165 50 8 28,691 12 55 951 85 8 22 ‘)0 33 29,665 17 8 214 19 25 5,8811- 62
School Visitation and Municipal Reference. . . 121 94 10 00 10,465 00 386 85 . . . . . . . . . . . . 10,851 85 14 60 384- 26
Bureau of Economic Geology . . . . . . . . . . . . . . .. 2,702 08 22 27 16,730 74- 420 19 . . . . . . . . . . .. 17,150 93 969 88 3,871 56
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 6,614 81 197 77 8 55,886 86 $ 1,758 89 $ 22 20 8 57,667 95 $ 1,198 67 8 10,110 "1'1

T791.‘
'SVXEIL HO ACLISHLIAINQ HHL'L
Recapitulation of Detailed Analyses of Expenditures of the University of Texas.
Sheet A—Concluded.
September 1, 1917—Continued.


Telephone Traveling Miscel- Total Transfer
Postage. and Expenses. Dues. laneous Expenses. an Balance.
Telephone. Expenses. . Refunds.
Schools and laboratories . . . . . . . . . . . . . . . . 3 775 85 3 553 94 3 830 15 3 68 00 3 431 30 3 12,112 37 3 2,364 43 3 24,369 81
Special and extraordinary expense Main Uni-
versity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 85 65,726 15
Administration expense . . . . . . . . . . . . . . . . . . . .. 499 85 453 47 4,265 78 95 00 1,128 50 7,643 46 779 85 840 53
Library ex ense . . . . . . . . . . . . . . ., . . . . . . . . . . . . 60 00 53 45 98 5 25 25 . . . . . . . . . . .. 1,061 79 . . . . . . . . . . .. 2,938 40
Physical p ant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 75 . . . . . . . . . . . . . . . . . . . . . . . . 17,423 11 19,853 99 12,627 20 10,401 76
General expenses . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,462 38 269 08 1,809 31 194 00 6,868 13 22,695 36 2,756 55 4,104 11
Physical training . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 60 . . . . . . . . . . . . . . . . . . . . . . . . 12 75 13 17 . . . . . . . . . . . . 1 .198 37
Total . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . .. 3 2,798 08 3 1,379 29 3 7,003 79 3 382 25 3 25,863 79 3 63,501 14 3 18,538 88 3 109,579 13
Extra-Mural Divisions.
Department of Extension . . . . . . . . . . . . . . . . . . . 3 1 ,981 37 3 258 56 3 5,620 05 3 26 00 3 314 65 3 14,299 44 3 3,692 08 3 2,804 88
School Visitation and Municipal Relief . . . . . . . 227 05 62 31 1,614 00 34 00 335 75 2,671 97 190 26 597 06
Bureau of Economic Geology . . . . . . . . . . . . . . . . 243 08 70 40 866 54 . . . . . . . . . . . . . . . . . . . . . . . . 6,021 46 . . . . . . . . . . .. 780 68
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 2,451 50 3 391 27 3 8,100 59 3 60 00 3 650 40 3 22,992 87 3 3,882 34 3 4,182 62


.991, 'svxal, a0 .ursasmmﬂ 5H1,
Student Statistics and Cost Per Student. , September 1, 1917.


Sheet B.
Student Hours Per ‘Cent of Entire Direct School Expense
in Thirds. Student Hours. Enrollment. and Equipment 1917.
Name of School.
Per Student
1917 .1916 1917 1916 1917 1916 Cost. Cost.
English . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,474 5,218 1,825 1,709 14.20 14.13 3 40,575 40 3 22 23
Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,439 4,983 1,813 1,661 14.10 13.74 34,695 00 19 14
Department of Medicine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,506 1 ,078 72.40 . . . . . . . . . . 63,238 03 41 99
Romance Languages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,472 2,941 1,157 980 9.00 8.10 19,537 90 16 89
Hlstor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,890 2,904 963 968 7.48 8.00 19,080 11 19 81
Pure Mathematics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,475 2,018 825 673 6.43 5.56 11 ,835 28 14 34
Chemistry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .‘ . . 2,174 1 ,708 725 569 5.64 4.70 24,457 25 33 73
bysics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,584 1,591 528 530 4.11 4.38 17,541 15 33 22
Germanic Languages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,695 1 ,587 565 529 4.50 4.37 15,933 38 28 28
Education (exce t agriculture) . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,684- 1 ,485 561 495 4.36 4.09 20, 100 85 35 83
Economics and ociology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,662 1 ,271 554 424 4.32 3.50 12,518 80 22 66
Civil Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 739 1 ,083 246 361 1.92 2.98 15,302 44 62 20
Zoology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,266 964 422 321 3.28 2.65 15,151 33 35 90
Geology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 804 280 268 ‘280 2.08 2.32 10,349 57 38 62
Latin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 589 825 196 275 1.52 2.27 7,217 55 36 83
Applied Mathematics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 563 807 188 269 1.45 2.22 8,952 20 47 62
Nursing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 319 263 15.34 . . . . . . . . . . 2,720 00 8 52
Pharmacy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255 258 12.26 . . . . . . . . . . 6,116 26 23 98
Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 808 731 269 244 2.10 2.02 7,56 60 28 48
Philosophy and Psychology . . . . . . . . . . . . . . . . . . . . . . . . . . . . 626 589 209 196 1.63 1.62 6,834 97 32 70
Public Speaking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 448 542 149 180 1.15 1.49 7,641 96 51 29
Botany . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 520 524 173 174 1.35 1.43 9,217 62 53 28
Business Training . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 743 445 248 148 1.93 1.22 9,977 16 40 24
Electrical Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 316 441 105 147 .82 1.21 9,176 36 87 39
Home-Economics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 567 405 189 135 1.46 1.11 14,059 90 74 39
Greek . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 295 367 98 122 .76 1.01 ,575 94 67 10
General Literature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 353 - . . - . - . . . . 118 - - - - - - - - - . -98 2.274 50 - - . . . . . - - - - .
Architecture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 386 352 129 117 1.04- .97 9,062 96 70 25
Drawing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 186 303 62 101 .47 .83 2,600 09 25 74
Music . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 195 275 65 92 .50 .76 4.582 05 70 50
Journalism . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 306 286 102 89 .80 .73 10,136 78 99 87
Institutional History . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167 260 56 87 .42 .72 4,899 99 87 50
Agricultural Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117 139 39 46 .30 .38 6,265 05 160 64
Mechanical Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 302 133 101 44 .78 .36 6,211 13 61 50
Slavic Languages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 39 13 13 .10 .12 1 ,613 27 124 09
Military Science . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,447 98 . . . . . . . I . . . . .
Semitic Languages. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . 8 . . - - - - - - - - 3 - - - - - - - - - - .03 64 12 . . . . . . . . . . . .
Total Main University . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38,530 36,309 12,843 12,100 100.00 100.00 3 393,600 64 $ 30 65
Total entire University . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,923 13,699 100.00 100.00 465,674 93 31 20
School of Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,472 99 58 65


99,5.-
‘SVXEIJJ H0 ACLISHGIAINH HHLL
Student Statistics and Cost Per Student.
Sheet B—Conti nued.
September 1, 1917—Continued.


Direct School Expense Direct School Expense Direct School Expense
and Equipment 1916 1917 1916
Name of School. ‘
Per Student Per Student Per Student
Cost Cost. Cost. Cost. Cost Cost.
English . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 40,229 54 9 23 54 .8 39,844 98 21 83 95 39,906 94 i, 23 35
Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 31,725 00 19 10 34,695 00 19 14 31,725 00 19 10
Department ofMedicinc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 57,820 01 ")3 64 60,691 79 40 30 55,925 88 51 88
Romance Languages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 18,754 25 19 14 19,304 39 16 69 18,383 26 18 76
Histo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16,567‘ 65 17 12 18,160 12 18 86 15,480 19 15 99
Pure Mathematics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. - 9,102 11 13 52 11,659 76 14 13 ,819 99 13 10
Chemistry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 18,239 69 32 06 20,035 36 27 09 16,275 25 28 60
Physics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15,345 41 28 95 15,137 40 28 68 12,652 38 23 87
Germanic Languages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13,953 18 26 38 15,284 50 2'7 05 13,673 34 25 85
Education (except agriculture) . . . . . . . . . . . . . . . . . . . . . . . . .. ,169 96 46 81 19,455 95 34 68 22,499 83 45 45
Economics and Sociology . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,833 03 25 55 11,992 38 21 65 10,138 72 23 91
Civil Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,232 87 31 12 15,080 37 53 17 10-831 06 30 00
Zoology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,162 27 37 89 13,146 78 31 15 11,254 40 35 06
Geology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,296 44 36 78 9,772 83 36 46 9,521 09 34 00
Latin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ,546 34 27 44 6,885 64 35 15 7,415 00 26 96
Applied Mathematics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,526 23 39 13 8,813 43 46 87 10,371 25 38 55
Nursing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ,821 21 6 93 2,670 00 8 37 ,82 21 6 93
Pharmacy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,830 00 30 35 5,636 33 22 10 6,430 41 24 92
Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,022 99 32 89 7,424 24 27 82 7,947 79 32 57
Philosophy and Psychology . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,534 37 33 34 6,424 96 31 03 6,103 16 31 14
Public Speaking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,202 11 45 57 7,636 62 51 25 8,165 24 45 36
Botany . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,996 26 45 94 7,577 41 43 80 ,73 56 38 69
Business Training . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,864 86 50 90 9,589 55 38 67 8,406 30 56 79
Electrical Engineering. .‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,79398 73 43 7,791 ()7 75 15 9,305 14. 63 30
Home Economics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,464 03 92 33 12,968 74 68 48 11,736 41 86 94
Greek . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,061 43 57 88 ,524 06 66 57 6,845 70 56 11
General Literature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 39 06 3 37 2,096 35 . . . . . . . . . . . . .. 250 00 2 12
Architecture...‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,526 53 81 42 8,326 19 65 54 9,423 73 80 55
Drawing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,610 09 25 84 2,486 87 24 62 2,579 03 25 53
Music . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,338 55 47 16 3,780 01 58 15 3,616 51 39 30
Journalism . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,482 78 117 78 8,455 50 82 90 8.509 87 95 62
Institutional History . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ,759 61 54 71 4,574 49 81 69 4,472 27 51 41
Agricultural Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,578 19 164 74 5,708 33 146 36 6,575 85 142 95
Mechanical Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,948 33 89 73 ,677 62 4.6 31 3,115 87 70 82
Slavic Languages . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..; . . . . .. 1,393 81 107 21 1,253 91 96 31 1,216 06 93 54
Military Science. . ., . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,301 ()8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ _ _ _ _ . . . . . , . . .
Semitic Languages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ 532 27 177 42 40 91 . . . . . . . . . . . . .. 500 00 166 67
Total Main University . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 365,192 22 ‘if, 30 18 8 365, 907 30 3 28 49 3 344,448 19 8 28 47
Total entire University . . . . . . . . . . . . . . . . . . . . . . . . . . .. 432,663 44 31 58 434,905 42 29 14 408,625 69 29 83
School of Mines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,679 21 53 2.) . . . . . . . . . . . . . . . . . . . . . . . . . . . .


L94 'SVXEILL do mars-liming and;
Student Statistics‘ and Cost Per Student. September 1,‘ 1917—Continued.‘
Sheet B—Concluded.


. Expense With Share of Expense With Share of Per Student Cost All
Overhead 1917. Overhead 1916. Courses in One.
Name of School.
Per Student Per Student
Cost. Cos . Cost. Cost. 1917 1916
English . , . . . . ... . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 66,280 31 8 36 32 .15 64,048 34 s ' 37 48 8 177 96 8 186 28
Law. .. . . . . . . . . . . . . . . . . . ..‘.. . . .. . . . . . . . . . . . . . . . . . . . . . .. 60,218 89 3322 54,886 38 33 04- 162 78 164 21
Department of Medicine; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78,045 09 51 82 70,953 05 65 82 292 09 . . . . . . . . . . . . . .
Romance Languages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 35,829 75 3O '97. 32.408 34 33 07 151 75 164 36
History . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 32,620 44 33 87 30,053 17 31 04 .165 96 154 27
Pure Mathematics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 23,474 89 28 45 ,474 55 27 45 139 39 136 43
Chemistry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 34,666 81 '7 81 26,162 43 45 98 234 69 228 52
Physics . . . . . .- . . . . . . . . . . .~ . . . . . . ; . . . . . . . . . . . . . . . . . . . . 24,981 09 47 12 22,728 73 42 88 230 89 21.3 11
Germanic Languages . . . . . .._. . . . . . . . . . . . . . . . . . . . . . . . . . . 24,079 30 42 60 2 ,319- 65 40 30 208 74 200 29
Education (exce t agriculture) . . . . . . . . . . . . . . . . . . . . . . . . .. 27,993 34 49 90 30,064 43 6O 74 ' 244 51 301 88
Economics and oeiology. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20,338 89 36 71 16,732 95 39 46 179 88 196 12
vCivil‘Engineering. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 18,778 03 76 33 16,256 23 45 03 373 01 2,23 80
Zoology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 21,088 80 49 97 16,629 35 51 80 244 85 257 45
Geology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 14,114 80 52 64 14,207 24 50 74 257 94 252 18
Latin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ,969 06 50 86 11,372 86 41 36 249 21 205 56
Applied Mathematics . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . .. 11,577 01 61 58 14,268 46 53 04 301 74 263 64
Nursing... ., . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 5,857 30 18 36 ,028 77 19 12 103 49 . . . . . . . . . . . . ..
Pharniacy..._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,623 66 33 82 10,977 04 4255 190 63 a . . . . . . . . . . . . ..
Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,462 03 42 61 11,428 0.9 46 84 208 79 232 79
Philosophy and Psychology . . . . . . . . . . . . = . . . . . . .- . . . . . . . . 9,785 60' 47 30 9,265 19 47 27 231 77 234 93
Public Speaking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9,723 70 65 26 10,713 79 59 52 319 77 295 81
Botany . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,661 41 67 4.1 10,406 80 -59 81 340 3'1 297 26
Business Training. . .’ . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . .. . 13,470 86 54 32 10,921 40 73 80 266 17 366 79
Electrical Engineering. . . . .‘ . . . . . . . . . . ., . . . . . . . . . . . . . . . . . 10,660 73 101 53 12,833 67 87 30 497 50 433 88
Home Economics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '. . . . . 16,702 80 88 37 14,335‘ 15 . 106 18 433 01 527 71
Greek . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 7,951 70 81 14 8,763 98 71 3 397 59 357 00
General Literature.-. .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,05 04 17 37 , . . . . . . . . . . . . . 86 32
Architecture . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . 10,945 57 84 85 11 ,161 65 95 40 415 56 474 14
Drawing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,450 89 55 66 4,009 21 39 69 272 73 197 26
Music._._ .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,487 15 84 42 5,619 67 61 08 413 66 303 57
Journalism . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,634 94 114 06 11,713 33 131 61 558 89 654 10
Institutional History . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,660 28 101 08 ,973 31 68 66 495 29 341 24
Agricultural Education, . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,808 11 174 57 8,218 75 178 67 ‘ 885 39 887 99
Mechanical Engineering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ,623 09 75 48 4,555 18 103 53 369 85 514 54
.Slayic Languages . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,794 29 138 02 1,596 09 122 77 676 30 610 17
.Military Science. . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Semitic Languages . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . 582 84 194 28 . . . . . . . . . . . . . . 965 57
Total Main University.. . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 570,834 56 8 44 45 8 533,761 25 8 44 11 8 217 96 8 219 23
Totalentire University . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 663,360 61 44 46 620,720 11 45 31 222 01 225 19
School of Mines,” . . . . . . . . . . . . . . . . . . . . . . . . . .. l 19,472-99 58 65 . . . . . . . . . . . . . . . . . . . . . . . . . . .. 526 29 . . . . . . . . . . . . ..
Per student cost, Summer School . . . . . . . . . . . . . . .8 24 50 Per student cost, Medical College . . . . . . . . . . . -. . . 250 75
Per student cost, Main University . . . . . . . . . . . . . . 217 96 Per student cost, School of Mines . . . . . . . . . . . . . . 526 29
89A
'svxam a0 LLISHHAIN [1 EH1,
Detailed Analyses of School and Laboratory Accounts.


Sheet C.
Salary Maintenance Furniture
School. Balance Appro- Appro- Salary Total Equipment. _ an Books.
Forward. priation. priation. Income. Income. Fixtures. ‘
Agricultural Education . . . . . . . . . . . . . . . . . . . . 3 460 16 3 5,980 00 3 1,000 00 3 86 50 3 7,526 66 3 451 64 3 40 21 3 - 64 87
Applied 'Mathematics...‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,800 91 200 00 . . . . . . . . . . .. 9,000 91 22 50 . . . . . . . . . . .. 116 27
Architecture . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 573 46 .884 00 700 00 - - - - - - - - . - -. 9,157 46 595 42 55 134 80
Art of Teaching . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 92 2,180 00 750 00 26 2,932 18 72 36 54 00 7 71
Botany , _ _ , _ _ , _ _ , _ _ , , , , , , _ _ , _ , , _ , _ _ _ , _ _ __ 269 89 6,260 91 2,000 00 672 00 9,202 80 1,211 76 24 00 404 45
Business Administration , _ _ _ , _ _ , _ _ _ _ _ _ , _ _ __ 263 56 8,710 00 925 00 265 50 10.164 06 24 40 124 45 238 76
Chemistry , _ _ , _ _ _ _ , , , _ _ _ _ _ , _ _ _ _ _ _ _ , _ _ _ _ __ 4,718 60 17,074 27 6,144 22 5,162 68 33,099 77 3,861 10 40 56 520 23
Civil Engineering _ _ . _ , . _ , _ _ _ _ , _ , _ _ _ , _ , _ , __ 822 13 12,684 00 1,950 00 167 15 15,623 28 2,062 76 8 98 149 83
Drawing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 64 47 2,424 00 200 00 . . . . . . . . . . .. ,688 47 10 08 103 14 . . . . . . . . . .
Economics and Sociology . . . . . . . . . _ . , , , , , , _ .224 16 11,790 91 800 00 . . . . . . . . . . . . 12,815 07 . . . . . . . . . . . . 3 40' 523 02
Educational Administration . . . . . . . . . . . . . . .. £54 07 ,710 00 150 00 . . . . . . . . . . .. 5,912 07 . . . . . . . . . . .. 14 50 36 27
Electrical Engineering . . . . . . . . . . . . . . . . . . . .. 127 06 7,184 00 2,000 00 149 00 9.460 06 1,279 93 . . . . . . . . . . .. 105 36
English _ _ , _ _ , _ _ _ , , , , _ _ _ , , _ , _ _ , _ _ , _ _ _ _ _ . __ 470 46 40,390 91 800 00 . . . . . . . . . . .. 41,661 37 . . . . . . . . . . . . . . . . . . . . . . .. 730 42
General Literature . . . . . . . . . . . . . . . . . . . . . . . . 4f1 56 .090 90 150 00 - - - - - - - - - - 2,285 46 . . . . . . . . . . . . 50 177 65
Geology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 28$ 59 9.255 55 1.300 00 982 50 11,821 64 316 69 20 50 230 55
Germanic Languages . . . . . . . . . . . . . . . . . . .. 294 88 15.140 91 500 00 - - - - - - . - - - .- 15,935 79 11 00 15 630 73
Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 7,090 90 600 00 . . . . . . . . . . .. 7.691 01 26 70 66 55 143 11
Greek . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 99 63 6,640 91 375 00 . . . . . . . . . . .. 7,115 54 . . . . . . . . . . . . . . . . . . . . . . .. 51 88
Histo , _ , , , , , _ , _ _ _ _ _ _ , _ _ _ _ _ . _ , , , _ _ , _ _ 0 __ 11 08 18,080 91 1,250 00 451 25 19,793 24 3 00 126 36 790 63
History of Education . . . . . . . . . . . . . . . . . . . . .. 1,40 52 3,260 00 300 00 . . . . . . . . . . .. .700 52 61 95 1 75 136 83
Home Economics . . . . . . . . . . . . . . . . . . . . . . . .. 997 54 10.982 50 2,200 00 1,173 79 15,053 83 782 54 207 75 100 87
Institutional History _ _ _ _ _ _ , _ , _ _ _ . I _ _ , _ _ _ __ 440 39 ,540 91 750 00 . . . . . . . . . . .. 5.731 30 . . . . . . . . . . . . . . . . . . . . . . .. 325 50
Journalism . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 59 58 8,150 00 2.700 00 290 88 11,200 46 1,546 20 83 39 101 69
Latin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ‘227 32 6,880 91 250 00 . . . . . . . . . . .. .35 23 . . . . . . . . . . . . . . . . . . . . . . .. 331 91
Mechanical Engineering . . . . . . . . . . . . . . . . . .. 575 47 4.064 00 1.500 00 382 00 6.321 47 1,447 00 63 56 22 95
Military Science, _ , . _ , _ , , , , _ _ _ , , _ _ , , _ _ _ _ ; _ . . . . . . . . . . . . . . . . . . . . . . . . 1 ,500 00 . . . . . . . . . . . . 1 .500 00 146 90 . . . . . . . . . . . , . . . . . . . . . . . .
usic- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 70 3,140 91 1.750 00 20 4,896 81 557 34 85 09 159 61
Philosophy of Education . . . . . . . . . . . . . . . . . .. 121 92 7.61 00 - 750 00 . . . . . . . . . . .. 8,481 92 lo 56 111 00 137 37
Philosophy and Psychology . . . . . . . . , _ , , _ , _ _ . . . . . . . . . . .. 6,240 91 665 00 . . . . . . . . . . .. 6,90 91 241 40 3,4 50 134 11
Physics , _ _ _ _ , _ , _ , _ , _ _ _ _ _ _ _ , , _ _ _ _ , _ _ , _ _ _ __ 1,844 55 14,540 91 3,000 00 1,889 21 21,274 67 2,114 34 135 96 153 45
Public Speaking . . . . . . . . , . . . . . , , , _ _ _ , , , _ , _ 1 32 ,340 91 40 00 . . . . . . . . . . . . 7,742 23 . . . . . . . . . . . . 34 . . . . . . . . . . . .
Pure Mathematics , _ _ , _ _ _ _ _ , _ _ _ _ _ _ _ _ _ _ _ , , 0 25 39 11 ,640 91 200 00 . . . . . . . . . . . . 11 ,866 30 9 75 . . . .- . . . . . . . . 165 77
Romance Languages _ _ _ _ _ _ _ _ _ _ . _ _ _ . _ _ _ _ _ _ _ _ 429 77 19,290 91 400 00 . . . . . . . . . . , . . 20,120 68 . . . . . . . . . . . . . . . . . . . . . . . . 233 51
Semitic Languages _ , , _ , , _ _ _ _ _ _ _ _ _ _ _ _ , _ _ _ H 21 87 540 91 50 00 . . . . . . . . . . . . 61 78 . . . . . . . . . . . . . . . . . . . . . . .. 2 21
Slavic Languages , , _ , _ _ _ , , , _ , _ , _ , , _ _ _ , _ _ _ _ 406 19 1,240 600 00 . . . . . . . . . . . . 2,247 10 . . . . . . . . . . . . 40 00 319 36
Zoology _ _ , _ , , _ _ , , , _ _ _ , _ , , _ _ , _ _ _ _ _ , _ _ , _ _ __ 1 028 42 12,190 91 2,000 00 1,519 50 16,738 83 1,416 24 11 10 577 21
Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34,695 00 . . . . . . . . . . . . . . . . . . . . . . . . 34,695 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total schools and laboratories . . . . . . . . . . 3 14,607 74 3 351,725 50 3 40,809 22 3 13,192 42 3 420,334 88 3 18,283 56 3 1,429 89 3 7,979 89
691. ‘SVXHL so .IIIsaaAmﬂ HILL

Bureau of Economic Geology.
Chemistry Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,500 00 $ 1,157 00 $ 125 00 $ 4,782 00 $ 592 97 . . . . . . . . . . . . $ 2 00
Directors Oﬁice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,100 00 . . . . . . . . . . . . . . . . . . . . . . . . 4,100 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Economic Geolo . . . . . . . . . . . . . . . . . . . . . . . . $ 117 35 5,348 66 6,851 34 802 59 13,119 94 1,024 98 $ 244 75 113 94
Engineering Division . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . 2,700 00 1,900 00 75 48 4,675 48 570 37 149 39 3 68
Total Bureau of Economic Geology. . . . . S 117 35 $ 15,648 66 3 9,908 34 3 1,003 07 $ 26,677 42 $ 2,188 32 3 394 14 $ 119 62


0M.-
‘SVXEIJ, Ito LLISHQIAINQ a111,.
) Detailed Analyses of School and Laboratory Accounts—Continued.
Sheet C—Continued.


School. Total Instruction Clerical Executive Total Printing and
Equipment. Repairs. Salaries. Salaries. Salaries. Services. Supplies. Stationery.
Agricultural Education . . . . . . . . . . . . . . . . . . .. 8 556 72 . . . . . . . . . . .. 8 5,275 00 8 195 20 8 36 08 $ 5,506 28 8 111 05 8 7 69
Applied Mathematics . . . . . . . . . . . . . . . . . . . . .. 138 77 8 3 64 , 60 00 . . . . . . . . . . . . 4O 91 8,800 91 . . . . . . . . . . . . 88
Architecture . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 736 77 5 80 7,847 40 134 10 84 00 8,065 50 32 88 177 91
Art of Teaching . . . . . . . . . . . . . . . . . . . . . . . . . .. 134 07 3 75 2.124 00 8 25 36 08 ,168 33 3 90 21 40
Botany . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,640 21 5 25 6,605 '70 300 00 40 91 6,946 61 395 43 5 7
Business Administration . . . . . . . . . . . . . . .._. 387 61 20 70 8,760 00 297 50 . . . . . . . . . . .. 9,057 50 30 230 76
Chemistry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,421 89 383 32 16 880 78 77 00 40 91 16 998 69 2 396 34 146 72
Civil Engineering . . . . . . . . . . . . . . . . . . . . . . . .. 2.221 57 10 15 12.600 00 151 00 84 00 12,835 00 86 34- 114 38
Drawing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 113 22 4 44 ,340 00 . . . . . . . . . . . . 84 00 2,424 00 12 65 43 78
Economics and Sociology . . . . . . . . . . . . . . . . .. 526 42 . . . . . . . . . . .. 11,750 00 78 58 40 91 11,869 49 _ , . . . . . . . . . . 88 89
Educational Administration . . . . . . . . . . . . . . .. 5 77 4 73 5,650 00 19 50 36 08 ,705 58 _ _ _ _ . . . . . . . . 41 64
Electrical Engineering . . . . . . . . . . . . . . . . . . . .. 1,385 29 5 25 7,275 40 180 10 84 00 7,539 50 52 05 128 34
English . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 730 42 . . . . . . . . . . .. 39,750 00 5 20 40 91 39,796 11 . . . . . . , _ _ _ _ ,_ 4.3 87
General Literature . . . . . . . . . . . . . . . . . . . . . . . . 178 15 . . . . . . . . . . . . 2,050 00 . . . . . . . . . . . . 40 90 ,090 90 _ , _ _ , . . . . . . . 5 45
Geo ogy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 576 74 6 53 .214 64 6 91 4O 91 9.262 50 357 39 110 31
Germanic Languages . . . . . . . . . . . . . . . . . . . . .. 648 88 2 18 15,100 00 108 35 4O 91 15,249 26 5 28 23 88
Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 236 36 10 80 7,050 00 238 00 40 90 32 90 2 94 41 49
Greek . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 51 88 5 00 6 475 00 . . . . . . . . . . .. 4O 91 6 515 91 . . . . . . . . . . .. 15
Histo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 919 99 . . . . . . . . . . .. 18 040 00 . . . . . . . . . . .. 40 91 18 080 91 . . . . . . . . . . .. 76 21
History of Education . . . . . . . . . . . . . . . . . . . . .. 200 53 . . . . . . ..;. .. ‘a 200 00 28 05 36 08 3 264 13 . . . . . . . . . . .. 1 98
Home Economics . . . . . . . . . . . . . . . . . . . . . . . .. 1,091 16 55 48 11,171 63 161 23 . . . . . . . . . . .. 11,332 86 1,310 05 180 11
Institutional History . . . . . . . . . . . . . . . . . . . . .. 325 50 . . . . . . . . . . .. 4,500 .00 21 30 40 91 4,562 21 . . . . . . . . . . .. 12 28
Journalism . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,731 28 . . . . . . . . . . .. 8,116 67 . . . . . . . . . . . . . . . . . . . . . . .. 8,116 67 144 08 77 00
Latin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 331 91 . . . . . . . . . . .. 6,840 00 . . . . . . . . . . .. 40 91 ,880 91 . . . . . . . . . . .. . 20
Mechanical Engineering . . . . . . . . . . . . . . . . . .. 1,533 51 6 50 3,980 00 168 00 84 00 4,232 00 311 57 85 30
Military Science . . . . . . . . . . . . . . . . . . . . . . . . .. 14 90 1 60 225 00 81 00 . . . . . . . . . . .. 306 00 327 78 177 56
Music . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 802 04 5 15 3,113 33 2 35 40 91 3,181 59 292 52 57 08
Philosophy of Education . . . . . . . . . . . . . . . . . .. 259 53 . . . . . . . . . . .. 7,568 00 320 65 36 08 7,924 73 79 42 97 36
Philosophy and Psychology . . . . . . . . . . . . . . .. 410 01 . . . . . . . . . . .. 6,200 00 42 50 40 91 6,283 41 8 6 13 19
Ph sics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,403 75 8 50 14,471 75 28 80 40 91 14,541 46 222 14 126 75
Pu lie Speaking . . . . . . . . . . . . . . . . . . . . . . . . .. 34 . . . . . . . . . . .. 7,200 00 00 40 91 7,247 91 5 50 107 18
Pure Mathematics . . . . . . . . . . . . . . . . . . . . . . .. 175 52 . . . . . . . . . . .. 11,600 00 5 50 40 91 11,646 41 . . . . . . . . . . .. 8 35
Romance Languages . . . . . . . . . . . . . . . . . . . . . .. 233 51 . . . . . . . . . . .. 19,250 00 6 00 40 91 19.296 91 3 80 68
Semitic Languages. . . . . . . . . . . . . . . . . . . . . . . . ‘23 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 91 40 91 . . . . . . . . . . . . . . . . . . . . . . . .
Slavic Languages . . . . . . . . . . . . . . . . . . . . . . . . . 359 36 . . . . . . . . . . . . 1 ,200 00 . . . . . . . . . . . . 40 91 1 ,240 91 . . . . . . . . . . . . . . . . . . . . . . . .
Zoology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,004 55 19 35 12,150 00 . . . . . . . . . . .. 40 91 12,190 91 838 67 35 85
Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33,320 00 . . . . . . . . . . . . 1,375 00 34,695 00 . . . . . . . . . . . . . . . . . . . . . . . .
Total schools and laboratories . . . . . . . . .. 8 27,693 34 8 568 12 3 347,654 30 8 2,697 11 3 2,875 40 3 353,226 81 8 7,082 44 $ 2,370 69
'SVXEIL JO ALISHHAINH HILL
*2
Bureau of Economic Geology.


Chemistry Division . . . . . . . . . . . . . . . . . . . . . .. $ 594 97 6 25 8 3,536 65 . . . . . . . . . . . . . . . . . . . . . . . . $ 3,536 65 8 554 66 . . . . . . . . . . ..
Directors Oflice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,100 00 . . . . . . . . . . . . . . . . . . . . . . . . 4,100 00 . . . . . . . . . . . . . . . . . . . . . . . .
Economic Geology . . . . . . . . . . . . . . . . . . . . . . .. 1,383 67 7 12 5,757 69 8 315 79 . . . . . . . . . . . . 6,073 48 136 71 $ 3,819 43
Engineering Division . . . . . . . . . . . . . . . . . . . . .. 723 44 8 90 3,336 40 104 40 . . . . . . . . . . .. 3,440 80 278 51 52 1'
Total.Bureau of Economic Geology. . . . . 8 2,702 08 8 22 27 8 16,730 74 3 420 19 . . . . . . . . . . . . 3 17,150 93 $ 969 88 $ 3,871 56
o

8M
'svXaL so KLISHEIAINQ a111,
Detailed Analyses of School and Laboratory Accounts—Continued.
Sheet C—Concluded.


Telephone Miscel-
School. - Postage. an Traveling Dues. laneous Total Refunded Balance.
Telegraph. Expenses. Expenses. Expenses. Balance.
Agricultural Education . . . . . . . . . . . . . . . . . . . . $ 41 50 $ 26 36 $ 15 45 . . . . . . . . . . . . . . . . . . . . . . .. $ ' 202 05 $ 713 92 $ 547 69
Applied Mathematics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 88 . . . . . . . . . . . . 48 71
Architecture . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. _15 00 29 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 254 89 . . . . . . . . . . .. 94 50
Art of Teaching . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 05 23 92 546 06
Botany . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 60 153 45 . . . . . . . . . . . . . . . . . . . . . . .. 625 55 . . . . . . . . . . . . Dr. 14 82
Business Administration . . . . . . . . . . . . . . . . . .. 19 00 31 14 203 15 $ 25 00 . . . . . . . . . . .. r 511 35 . . . . . . . . . . .. 186 90
Chemistry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 42 00 68 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,653 35 152 58 8,489 94
Civil Engineering . . . . . . . . . . . . . . . . . . . . . . . . . 13 00 22 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 72 . . . . . . . . . . . . 320 84
Drawing.....> . . . . . . . . . . . . . . . . . . . . . . . . . . .. 200 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 43 . . . . . . . . . . .. 88 38
Economics and Sociology . . . . . . . . . . . . . . . . . . 10 00 24 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 89 . . . . . . . . . . . . 296 27
Educational Administration. .- . . . . . . .- . . . . . . . 25 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 64 23 92 60 43
Electrical Engineering . . . . . . . . . . . . . . . . . . . .. 25 00 27 3'3 13 60 . . . . . . . . . . . . . . . . . . . . . . .. 246 32 . . . . . . . . . . .. 283 70
English.............. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4887 60000 48597
General Literature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 45 . . . . . . . . . . . . 1 96
Geology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 24 60 11 50 . . . . . . . . . . . . . . . . . . . . . . .. 503 80 . . . . . . . . . . . . 1,472 07
Germanic Languages . . . . . . . . . . . . . . . . . . . . . . 2 00 1 90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 O6 . . . . . . . . . . . . 2 41
Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84 54 _ , _ , _ . . . . . . . 30 41
Greek . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 15 125 00 414 60
History . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 21 , _ , . . . . . . . . . 713 13
History of Education . . . . . . . . . . . . . . . . . . . . . . 21 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 98 23 92 173 96
Home Economics . . . . . . . . . . . . . . . . . . . . . . . . . 35 00 55 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,580 40 , _ _ _ , _ _ . . . . . 993 93
Institutional History . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 28 _ _ _ , _ _ _ . _ . , . 831 31
Journalism . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 40 75 39 60 27 80 . . . . . . . . . . .. $ 9 60 338 83 33 33 980 35
Latin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - 73 . . . . . . . . . . . . 140 68
Mechanical Engineering . . . . . . . . . . . . . . . . . . . 13 50 22 85 90 . . . . . . . . . . . . . . . . . . . . . . . . 439 12 _ , _ . _ . _ . . . . . 110 34
Military Science . . . . . . . . . . . . . . . . . . . . . . . . .. 320 00 2 89 159 25 . . . . . . . . . . .. 6 00 993 48 _ _ _ . . . . . . . .. 52 02
Music . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 37 99 27 18 . . . . . . . . . . . . . . . . . . . . . . .. 178 50 593 27 3 67 311 09
Philosophy of Education . . . . . . . . . . . . . . . . . . . 20 00 14 80 12 45 . . . . . . . . . . . . . . . . . . . . . . .. 224 03 23 92 49 71
Philosophy and Psychology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . 40 00 . . . . . . . . . . . . 141 55 . . . . . . . . . . . . 7 94
Physics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20 00 31 35 . . . . . . . . . . . . . . . . . . . . .. 187 20 587 44 40 25 3,693 27
Pu lic Speaking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 43 227 60 . . . . . . . . . . . . . . . . . . . . . . .. 388 71 100 00 27
Pure Mathematics . . . . . . . . . . . . . . . . . . . . . . . . 2 00 . . . . . . . . . . . . . . . . . . . . . . . . 3 00 . . . . . . . . . . . . 13 35 . . . . . . . . . . . . 31 02
Romance Languages . . . . . . . . . . . . . . . . . . . . . . . 3 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . w 7 48 . . . . . . . . . . . . 582 78
Semitic Languages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00 4 6
Slavic Languages . . . . . . . . . . . . . . . . . . . . . . . . . 13 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 00 . . . . . . . . . . . . 633 83
Zoology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O 00 936 52 . . . . . . . . . . . . 1,587 50
Total schools and laboratories . . . . . . . . . . $ 775 85 8 553 94 8 830 15 8 68 00 $ 431 30 .15 12, 112 37 8 2,364 43 8 24,369 81
9M, 'svxal, .Io LIIsarIAIN [1 LIIIJ,


Bureau of Economic Geology.
Chemistry Division . . . . . . . . . . . . . . . . . . . . . . . $ 5 00 $ ' 14 05 8 50 65 . . . . . . . . . . . . . . . . . . . . . . . . 3 624 36 . . . . . . . . . . . . $ 19 77
DirectorsOﬁice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Economic Geology . . . . . . . . . . . . . . . . . . . . . . .. 215 08 40 09 736 59 . . . . . . . 4,947 90 . . . . . . . 707 77
Engineering DIVISIOII . . . . . . . . . . . . . . . . . . . . . . 23 00 16 26 79 30 . . . . . . . . . . . . . . . . . . . . . . . . 449 20 . . . . . . . . . . . . 53 14
Total Bureau of Economic Geology. . . . . 3 243 08 $ 70 40 3 866 54 . . . . . . . . . . . . . . . . . . . . . . . . $ 6,021 46 . . . . . . . . . . . . $ 780 68
WA
'svxaq', ao'mrsammﬂ a111,
Detailed Analyses of Expenditures.

Sheet D.
Crockery Kitchen Furniture Total
Independent and Self-Sustaining Activities. Balance. Receipts. Total Linen. and Equip- and Equip- Repairs.
~ - Receipts. Silver. ment. Fixtures. ment.
Board and Rooms.
University Caﬁeteria. . . . . . . . . . . . . . . . . . . . . _. 1,835 37 38,884 57 40,719 94 $ 7 0 $ 640 51 $ 246 88 8 60 00 $ 954 79 $ 258 50
Caﬂ’eteria, Summer School. . . . . . . . . . . . . . . .. 834 39 8.759 20 9,593 59 119 35 303 97 114 66 40 00 577 98 . . . . . . . . ..
Board, Woman’s Building . . . . . . . . . . . . . . . . .. 519 46 10,350 90 10,870 36 3 80 50 01 71 2 . . . . . . . . .. 125 05 19 6
Rooms, Woman’s Building . . . . . . . . . . . . . . . . . 820 61 ,845 3,666 08 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111 21
Board, Woman’s Building, Summer School. . . 943 07 3,089 46 4,032 53 44 10 . ' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44 10 . . . . . . . . . .
Rooms, Woman’s Building, Summer School... 943 08 1 ,237 89 2, 180 97 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Brackenridge Hall . . . . . . . . . . . . . . . . . . . . . . . .. 1,475 24 3,728 60 5,203 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 787 89 787 89 539 39
Brackenridge Hall, Summer School . . . . . . . . . . 438 75 . . . . . . . . . . . 438 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total board and rooms . . . . . . . . .- . . . . . . . 7,809 97. 68,896 09 76,706 06 .6 174 65 $ 994 49 $ 432 78 3 887 89 $ 2,489 81 $ 928 73
Sundry. General
Equip
Journalism Laboratory . . . . . . . . . . . . . . . . . . .. 124 92 411 14 536 06 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 05
Military Aeronautics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,652 79 , 8,652 79 . . . . . . . . . . . . . . . . . . .. 3 793 69 8 154 50 3 948 19 9 17-
University Band . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290 04 290 04 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
University Work Shop . . . . . . . . . . . . . . . . . . . . . 1 ,686 98 4.827 70 6,514 68 . . . . . . . . . . . . . . . . . . . . 9 37 . . . . . . . . . . 9 37 . . . . . . . . . .
Total Sundry . . . . . . . . . . . . . . . . . . . . . . . . . 1,811 90 14,181 67 15,993 57 . . . . . . . . . . . . . . . . . . $ 803 06 ‘S 154 50 $ 957 56 $ 14 22


'svxal, so LIISHEIAINH a111,
QT!
Detailed Analyses of Expenditures—Continued
Sheet D—Continued.

Independent and Sell-Sustaining Activities.


Sal irics. Meat and Heat and Ice and
Wages. Groceries. Fish. Produce. Bread. Light. Water. Postage.
Board and Rooms.
University Caffeteria . . . . . . . . . . . . . . . . . . . . .. 3 5,496 05 8 8,810 51 8 5,343 97 $ 10,717 83 :8 ' 1,737 62 8 381 64 8 430 02 8 4 55
Call‘eteria, Summer School . . . . . . . . . . . . . . . .. 1,048 89 2,351 77 1 669 96 2,723 17 300 05 71 79 269 03 1 10
Board, Woman's Building . . . . . . . . . . . . . . . . .. 2,806 06 2,402 51 1 742 30 2,444 92 94 69 48 13 315 00 . . . . . . . . . . ..
Rooms, Woman's Building . . . . . . . . . . . . . . . . . 1 ,639 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 295 40 187 80 12 80
Board, Woman's Building, Summer School. . . 811 00 378 23 158 48 445 89 65 47 12 97 105 00 . . . . . . . . . . . .
Rooms, Woman’s Building, Summer School.. . 460 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 60 19 22 . . . . . . . . . . . .
Brackenridge Hall . . . . . . . . . . . . . . . . . . . . . . . .. 1,678 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 295 96 139 90 1 00
Brackenridge Hall, Summer School . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total board and rooms . . . . . . . . . . . . . . .. $ 13,940 00 $ 13,943 02 $ 8,914 71 $ 16,331 81 $ 2,197 83 $ 1,125 49 $ 1 ,465 97 $ 19 45
Sundry. .
Journalism Laboratory . . . . . . . . . . . . . . . . . . .. 8 112 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 44 98 . . . . . . . . . . .. 8 26 00
Military Aeronautics . . . . . . . . . . . . . . . . . . . . . . 7,608 97 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 50
University Band . . . . . . . . . . . . . . . . . . . . . . . . . . 293 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
University Work Shop . . . . . . . . . . . . . . . . . . . . . 4,206 70 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Sundry . . . . . . . . . . . . . . . . . . . . . . . .. 8 12,221 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ‘t 44 98 . . . . . . . . . . . . 8 31 50


9M
‘SVXEIJ, so LLISHHAIN 11 HELL
Detailed Analyses of Expenditures—Continued.
Sheet D—Concluded.

. Telephone _ Miscel- Transfer
Independent and Self-Sustaining Activities. Laundry. Sundry and Traveling laneous Total an Balance.
Supplies. Telegraph. Expenses. Expenses. Expense. Refund.
Board and Rooms.
University Caffeteria . . . . . . . . . . . . . . . . . . . . . . $ 151 73 $ 584 55 $ 30 30 $ 23 35 $ 29 47 $ 34,000 09 3 4,930 71 3 834 35
Caffeteria, Summer School . . . . . . . . . . . . . . . . . 42 9 . . . . . . . . . . . . 2 50 4 40 . . . . . . . . . . . . 8,485 65 403 29 126 67
Board, Woman’s Building . . . . . . . . . . . . . . . . .. 45 29 24 20 30 90 . . . . . . . . . . .. 9 00 9,982 63 175 58 587 10
Rooms, Woman’s Building . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 353 93 31 15 . . . . . . . . . . .. 88 42 2,719 91 110 00 836 17
Board, Woman's Building, Summer School. . . 3 38 . . . . . . . . . . . . 6 00 . . . . . . . . . . . . . . . . . . . . . . . . 1 ,986 42 Dr. 142 79 2,144 80
Rooms, Woman's Building, Summer School.. . . . . . . . . . . . . . 56 10 6 00 . . . . . . . . . . . . 2 60 563 87 Dr. 142 79 1 ,759 89
Brackenridge Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 283 65 24 60 . . . . . . . . . . . . . . . . . . . . . . . . 2,962 95 Dr. 245 00 1,698 00
Brackenridge Hall, Summer School . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 245 00 19 75
Total board and rooms . . . . . . . . . . . . . . . . $ 243 39 $ 1,302 43 3 131 45 $ 27 75 $ 129 49 $ 60,701 52 8 5.334 00 8 8,180 73 '
Sundry.
Journalism Laboratory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 173 04 $ 1 20 . . . . . . . . . . . . . . . . . . . . . . . . 362 77 . . . . . . . . . . .. 8 173 29
Military Aeronautics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 996 25 17 63 $ 46 50 8 149 81 8,833 83 . . . . . . . . . . . . Dr. '1 ,129 23
University Band . . . . . . . . '. . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 293 10 . . . . . . . . . . . . Dr. 3 06
University Work Shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,075 76 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,282 46 . . . . . . . . . . . . 222 85
Total Sundry . . . . . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,245 05 $ 18 8.3 $ 46 50 8 149 81 8 15,772 16 . . . . . . . . . . . . 8 736 15


ALL 'svxal, so .uIsaaiimfl HELL
Detailed Analyses of Expenditures—Continued.


_ _ _ _ Improvements Furniture
Extra-Mural Divisions. Balance. Salary Maintenance Sundry Total and Better- and Equip-
Appropriation. Appropriation. Income. Income. ments. ment.
School, Visitation . . . . . . . . . . . . . . . . . . . . . . . . . $ 348 73 $ 8,365 00 8 2,777 43 $ 28 7.0 $ 11.519 86 . . . . . . . . . . . . . . . . . . . . . . . . . .
Municipal Reference Bureau . . . . . . . . . . . . . .. 13 22 2,100 00 800 00 10 00 2,923 22 . . . . . . . . . . . . .. $ 40 89
Total Extra-Mural Divisions (Sundry)... $ 361 95 3 10,465 00 8 3,577 43 3 38 70 3 14,443 08 . . . . . . . . . . . . .. ‘.5 40 89
Detailed Analyses of Expenditures—Continued.
V‘ _ . _ Total General Clerical Total Printing and
Extra-Mural Divisions. Books. Equipment. Repairs. Instruction. Salaries. Salaries. Supplies. Stationery.
School_ Visitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 10 00 8 8,365 00 8 51 90 8 8,416 90 . . . . . . . . . . .. 275 42
Municipal Reference Bureau . . . . . . . . . . . . . .. 3 81 05 8 121 94 . . . . . . . . . . .. 2,100 00 334 95 2,434 95 3 14 60 108 84
Total Extra-Mural Divisions (Sundry)... 8 81 05 3 121 94 ‘it 10 00 8 10,465 00 3 386 85 3 10,851 85 8 14 60 3 384 26


846
'svxal, no xctlsamm [1 H111,
Detailed Analyses of Expenditures—Continued.
Telephone ‘ Miscel- Transfer
Extra-Mural Divisions. Postage. an Traveling Dues. laneous. Total and Balance.
Telegraph. Expense. Expense. Expense. Refund.
School Visitation . . . . . . . . . . . . . . . . . . . . . . . .. $ 95 55 $ 28 45 3 1,614 00 $ 10 00 $ 335 75 $ 2,359 17 $ 190 26 $ ' 543 53
Municipal Reference Bureau . . . . . . . . . . . .. . . . 131 50 33 86 . . . . . . . . . . . . 24 00 . . . . . . . . . . . . . 312 80 . . . . . . . . . . . . 53 52
Total Extra-Mural Divisions (Sundry). . . $ 227 05 $ 62 31 $ 1 ,614 00 $ 34 00 ES 335 75 $ 2,671 97 $ 190 26 $ 597 05

6M 'svxal, .10 LLISHEIAIXQ 111-11,
Detailed Analyses of Expenditures.
Special or Extraordinary Expense.


Mainten- Improve-
ance Total ments, Furniture Total Transfer
Balance. Appropri- Income. Better- an Equip- Repairs. an Balance.
ation. ments. Equipment mcnt. Refund.
Main University.
Addition to K Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800 00 8 800 00 8 800 00 . . . . . . . . . . 8 00 . . . . . . . . . . . . . . . . . . . . $60,448 85
Educational Buildin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 232,540 00 232,540 00 172,091 15 . . . . . . . . . . 172,091 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Removal of D E Ha I.‘ . . . . . . . . . . . . . . . . . . . . . . . .. 8 2,500 00 482 38 2,982 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2,971 53 8 10 85 . . . . . . . . ..
Showers. Woman’s Gymnasium . . . . . . . . . . . . . . . . . 1,200 00 138 54 1,338 54 1,338 54 . . . . . . . . . . 1,338 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Steam Tunnel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 37,925 00 37,925 00 32,647 70 . . . . . . . . .. 32,647 70 . . . . . . . . . . . . . . . . . . .. 5,277 30
Storm Sewer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,598 00 ,598 00 ,59 00 . . . . . . . . . . ,59 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Temporary Auditorium, Men’s Gymnasium . . . . . . . . . . . . . . . . . 5,000 00 5,000 00 5,000 00 . . . . . . . . . . 5,000 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Main University . . . . . . . . . . . . . . . . . . .. 8 3,700 00 279,483 92 283,183 92 214,475 39 . . . . . . . . .. 214,475 39 8 2,971 53 8 10 85 $65,726 15
Medical College.
Boilers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 2,054 00$ 2,054 008 2,054 00 . . . . . . . . .. $ 2,054 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Improvement of grounds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. , 91 03 , 1 03 2,891 03 . . . . . . . . .. ,891 03 . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Repairs, General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,603 36 4,603 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 4,251 06 $ 352 30 . . . . . . . . ..
Repairs, Storm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 982 81 982 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98 81 . . . . . . . . . . . . . . . . . . . .
Nurses Home . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . 8 482 40 . . . . . . . . . . 482 40 426 00 . . . . . . . . . . 426 00 . . . . . . . . . . 56 40 . . . . . . . . . .
Total Medical College . . . . . . . . . . . . . . . . . . . . .. 8 482 40 $10,531 20 $11,013 60 8 5,371 03 . . . . . . . . . . .8 5,371 03 8 5,233 87 8 408 70 . . . . . . . . ..
Blind Institute . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8,000 00 8,000 00 . . . . . . . . .. 835 45 83 45 . . . . . . . . . . . . . . . . . . .. 8 7,164 55


08!.‘
small, so L‘LISHHAIN 11 5H1,
Detailed Analyses of Expenditure Account—Continued.


Sheet E.
0 Salary Mainten- Furniture
Department of Extension. Balance. Appropria- ance _ Sundry Total Improve- Equip- Books.
tion. Appropria— Income. Income. ments. ment.
ion.
,Child Welfare . . . . . . . . ._ . . . . . . . . . . . . . . . . . .. $ 53 16 . . . . . . . . . . . . 8 2 22 . . . . . . . . . . . . $ " 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Correspondence Instruction . . . . . . . . . . . . . . .. 346 93 $ 4,228 31 3470 00$ 166 00 8,211 24 8 111 07 $ 10 21 3 466 56
Director . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 482 23 2,950 00 5,713 68 . . . . . . . . . . .. 9,145 91 57.2 40 169 40 7
Farmers Institute . . . . . . . . . . . . . . . . . . . . . . . . . 39 97 . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 97 . . . . . . . . . . . . 3 00 . . . . . . . . . . . .
Home Welfare. . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 14 6,090 81 2,590 30 17 00 8,702 25 . . . . . . . . . . . . 183 42 . . . . . . . . . . ..
Home ECOIIOIIIIC Week. : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 965 31 . . . . . . . . . . . . 965 31 . . . . . . . . . . . . 77 45 . . . . . . . . . . . .
'School for Rural Extension . . . . . . . . . . . . . . . . . 80 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
HUI an COIISQI'VQtlOll . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . DI‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Public Discussion . . . . . . '. .. . . . . . . . . . . . . . . . . . 38 819 98 1 , 105 01 . . . . . . . . . . . . 1 ,925 37 . . . . . . . . . . . . 63 06 98 90
Public Lectures and Publicity . . . . . . . . . . . . . . 26 00 . . . . . . . . . . . . 60 . . . . . . . . . . . . 3 60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Public School Improvement . . . . . . . . . . . . . . . . 1,484 10 1 , 166 66 790 79 . . . . . . . . . . . . 3,441 55 . . . . . . . . . . . . 892 84 . . . . . . . . . . . .
Public Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,848 49 36 66 Dr 449 34 . . . . . . . . . . . . 1 ,765 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,540 06 2,451 84 8 14 8,000 04 . . . . . . . . . . .. 793 42 74 35
School Interests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,042 72 . . . . . . . . . . . . - 4,04 72 . . . . . . . . . . . . 159 71 5 91
Interscholastic League . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,900 02 875 66 . . . . . . . . . . . . 7,775 68 . . . . . . . . . . .. 100 05 1 50
Total Department of Extension . . . . . . . . . 53 4,776 69 8 28,062 50 $ 21,387 53 3 191 14 $ 54,417 36 $ 683 47 $ 2,452 56 $ 654 76
General Expense.
Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 1,858 48 . . . . . . . . . . .. $ 2,000 00 $ 6 00 6 3,864 48 . . . . . . . . . . .. $ 90 00 . . . . . . . . . . ..
Alcalde . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,250 00 . . . . . . . . . . . . 1 ,250 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cactus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80 00 . . . . . . . . . . . . 800 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Catalogs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,549 75 . . . . . . . . . . . . 2,549 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Chapel Service Committee . . . . . . . . . . . . . . . . . 412 50 . . . . . . . . . . . . 50 00 . . . . . . . . . . . . 912 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . 235 13 . . . . . . . . . . . . 550 00 . . . . . . . . . . . . 785 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Faculty Expense . . . . . .' . . . . . . . . . . . . . . . . . . . . 663 94 $ 5,980 00 2,000 00 . . . . . . . . . . . . 8,643 94 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Fellowships . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,000 00 . . . . . . . . . . . . . .1 ,000 00 . - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 443 92 . . . . . . . . . . . . 1 .400 00 . . . . . . . . . . . . 1 .843 92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Printin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,300 00 . . . . . . . . . . . . 1 ,300 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Public Lectures . . . . . . . . . . . . . . . . . . . . . . . . . . . 124 67 . . . . . . . . . . . . 1 000 00 . . . . . . . . . . . . 1 ,124 67 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Scholarships . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 275 00 . . . . . . . . . . . . 1 ,000 00 . . . . . . . . . . . . 1 ,275 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Archivist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 00 . . . . . . . . . . . . . . . . . . . . . . . . 900 0.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
State Historical Association . . . . . . . . . . . . . . . . 4 00 . . . . . . . . . . . . 190 00 . . . . . . . . . . . . 194 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Stationery and supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,200 00 . . . . . . . . . . . . 1 ,200 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Student help . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00 . . . . . . . . . . . . 50 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Telephone and telegraph . . . . . . . . . . . . . . . . . . . 33 55 . . . . . . . . . . . . 229 65 . . . . . . . . . . . . 263 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Texan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,364 00 . . . . . . . . . . .. 1,364 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
University Band . . . . . . . . . . . . . . . . . . . . . . . . . . 10 19 . . . . . . . . . . . . 273 13 20 00 303 32 . . . . . . . . . . . . 111 42 . . . . . . . . . . ..
University Glee Club . . . . . . . . . . . . . . . . . . . . . . ' 50 40 . . . . . . . . . . . . 7 00 . . . . . . . . . . . . 125 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
University Publications . . . . . . . . . . . . . . . . . . . . 2,669 13 . . . . . . . . . . . . 3,876 87 99 48 6,645 48 . . . . . . . . . . . . 60 97 . . . . . . . . . . ..
Weather Observatory . . . . . . . . . . . . . . . . . . . . . . 155 63 . . . . . . . . . . . . 200 00 . . _ . . . . . . . . . . 355 63 . . . . . . . . . . . . 96 16 . . . . . . . . . . . .
'svxaJ, a0 .IIIsaaAIN 11 IIHJ,
Student Life Secretary . . . . . . . . . . . . . . . . . . . . .
Committee on Teachers . . . . . . . . . . . . . . . . . . . .
Inauguration of President . . . . . . . . . . . . . . . . .
Total general expense . . . . . . . . . . . . . . . . . .
Physical Training.
Men's Gymnasium . . . . . . . . . . . . . . . . . . . . . . . .
Women s Gymnasium . . . . . . . . . . . . . . . . . . . . .
Total Physical Training . . . . . . . . . . . . . . . .


. . . . . . . . . . .. 2,30000........................
. . . . . . . . . . .. 1,10000........................
. - . . . . . . . . . . . . . . 1,00000............
8 6,936 543 10,280 003 24,258 403 125 483 41,600 42 . . . . . . . . . . .. $ 358 55 . . . . . . . . . . ..
8 125 063 7,150 0035 1,200 00$ 600 923 9,075 98 . . . . . . . . . . .. $ 615 04 . . . . . . . . . . ..
319 55 4,200 00 800 00 11 80 5,331 35 . . . . . . . . . . .. 52 50$ 12 37
8 444 61 3 11,350 00$ 2,000 00 3 14,407 33 . . . . . . . . . . .. 3 667 54$ 12 37


$ 612 72


38L
'svxal so JLLISHRAINQ a111,
Detailed Analyses of Expenditure Account—Continued.
Sheet E—Continued.


_ Total Printing
Department of Extension. Equip- Repairs. General Clerical Wages. Total Supplies. and
' ment. Salaries. Salaries. Salaries. Stationery.
Child Welfare . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Correspondence Instruction . . . . . . . . . . . . . . .. 3 587 84 3 26 00 $ 4,184 63 3 121 80 . . . . . . . . . . .. $ 4 ,306 43 . . . . . . . . . . .. 3 541 93
Director . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 749 34 52 90 2,850 00 324 28 . . . . . . . . . . .. 3,174 28 3 17 80 1,856 38
Farmers Institute . . . . . . . . . . . . . . . . . . . . . . . . . 3 00 . . . . . . . . . . . . . . . . . . . . . . . . 62 . . . . . . . . . . . . 62 , _ _ , _ . . . . . . . . . . , . . . . . . . .
Home Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . .. 183 42 28 33 6,007 51 100 62 . . . . . . . . . . .. 6,108 13 28 31 482 32
Home Economic Week . . . . . . . . . . . . . . . . . . . . . 77 45 . . . . . . . . . . . . 81 10 11 45 . . . . . . . . . . . . 830 55 25 29 98
School for Rural Extension . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Human Conservation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 00 . . . . . . . . . . . . . . . . . . . . . . . . 75 00 . . . . . . . . . . . . 2 45
Public Discussion . . . . . . . . . . . . . . . . . . . . . . . .. 161 96 7 50 819 98 45 75 . . . . . . . . . . .. 865 73 . . . . . . . . . . .. 741 84
Public Lectures and Publicity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ _ _ . _ . . . . . . . _ . _ _ . . . . . . . .
Public School Improvement . . . . . . . . . . . . . . . . 892 84 . . . . . . . . . . . . 1 ,246 91 38 12 . . . . . . . . . . . . 1 ,285 03 8 77 458 03
Public Welfare . . . . . . . . .I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 366 66 . . . . . . . . . . . . . . . . . . . . . . . . 366 66 . . . . . . . . . . . . . . . . . . . . . . . .
Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 867 77 37 72 5,492 18 245 55 . . . . . . . . . . .. 5,737 73 82 82 341 94
School Interests . . . . . . . . . . . . . . . . . . . . . . . . . . . 165 62 11 25 . . . . . . . . . . . . 49 51 . . . . . . . . . . . . 4 51 52 89 1,146 64
Interscholastic League . . . . . . . . . . . . . . . . . . . .. 101 55 1 80 6,829 15 14 15 ‘5 22 20 6,865 50 23 35 283 11
Total Department of Extension . . . . . . . . . $ 3,790 79 3 165 50 3 28,691 12 3 951 85 $ 2?. 20 3 29,665 17 3 214 19 3 5,884 62
General Expense.
Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 90 00 . . . . . . . . . . . . . . . . . . . . . . .. 3 114 25 . . . . . . . . . . .. 3 114 25 $ 429 15 3 1,454 34
Alcalde . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cactus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Catalogs . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 05 . . . . . . . . . . . . 4 05 . . . . . . . . . . . . 2,545 70
Chapel Service Committee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Commencement . . . . . . . . . . . . . . . . . . . . . . . . . ' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 31
Faculty Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 5,980 00 2 25 . . . . . . . . . . . . 5,982 25 . . . . . _ . . . . . . 3 25
Fellowships . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Printin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,146 83
Public 59550 . . . . . . . . . . . . . . . . . . . . . . .. 59550 . . . . . . . . . . .. 4 0.0
Scholarships . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Archivist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 00 . . . . . . . . . . . . . . . . . . . . . . . . . 900 00 . . . . . . . . . . . . . . . . . . . . . . . .
State Historical Association . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ _ .
Stationeryandsupphes............................................................ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,02358
Student help . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00 . . . . . . . . . . . . 500 00 . . . . . . . . . . . . . . . . . . . . . . . .
Telephone and telegraph . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Texan....: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , _ , , , , _ . _ , _ , _ _ , _ _ , _ , . _ __
University Band . . . . . . . . . . . . . . . . . . . . . . . . .. 111 42 ‘i5 7 65 . . . . . . . . . . .. 4 00 . . . . . . . . . . .. 4 00 27 68 125 48
University Glee ‘Club . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 92 2 28
University Publications . . . . . . . . . . . . . . . . . . . . 60 97 . . . . . . . . . . . . . . . . . . . . . . . . 22 35 . . . . . . . . . . . . 22 35 . . . . . . . . . . . . 0,004 03
96 16} . . . . . . . . . . .. 90 00 . . . . . . . . . . . . . . . . . . . . . . . . 90 00 4 00 . . . . . . . . . . . .
Weather Observatory . . . . . . . . . . . . . . . . . . . . . .


'sVXaJ, a0 LCLISHHAINH EH1,
{38/5


Student Life Secretary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,300 00 . . . . . . . . . . . . . . . . . . . . . . . . 2,300 00 . . . . . . . . . . . . . . . . . . . . . . . .
Committee on Teachers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 , 100 00 . . . . . . . . . . . . . . . . . . . . . . . . 1 , 100 00 . . . . . . . . . . . . . . . . . . . . . . . .
Inauguration of President . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 80 . . . . . . . . . . . . 65 80 . . . . . . . . . . . . 187 91
Total general expense . . . . . . . . . . . . . . . . . . $ 358 55 $ 7 65 $ 10,965 50 $ 712 70 . . . . . . . . . . . . $ 11,678 20 $ 489 75 $ 11,602 71
Physical Training.
Men’s Gymnasium . . . . . . . . . . . . . . . . . . . . . . . . $ 615 0 . . . . . . . . . . . . 7,150 00 $ 240 00 $ 660 00 $ 8,050 00 $ 23 65 $ 5 22
Women's Gymnasium . . . . . . . . . . . . . . . . . . . .. 64 87 $_ 131 13 4,200 00 . . . . . . . . . . .. 13 75 4,213 75 67 95 . . . . . . . . . . . .
Total Physical Training . . . . . . . . . . . . . . . . $ 679 91 $ 131 13 $ 11,350 00 $ 240 00 $ 673 75 $ 12,263 75 $ 91 60 $ 5 22
158%,
'svxal, no xmrsazmm 11 HHL
Detailed Analyses of Expenditure Account—Continued.
Sheet E—Concluded.


_ Telephone Miscel- Transfer
Department of Extension. Postage. and Traveling Dues. laneous Total an Balance.
Telegraph. Expense. Expense. Expense Refund.
Child Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 2 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2 22 8 53 16 . . . . . . . . . . . .
Correspondence Instruction . . . . . . . . . . . . . . .. $ 721 87 32 69 $ 929 22 . . . . . . . . . . . . . . . . . . . . . . .. 2,225 71 159 74 3 905 52
Director . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 354 00 87 06 1,151 16 8 26 00 . . . . . . . . . . .. 3,492 40 1,004 04 672 95
Farmers Institute . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 35 . . . . . . . . . . . .
Home Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . .. 133 00 45 54 1,510 55 . . . . . . . . . . .. $ 12 00 2,211 72 83 30 87 35
Home Economic Week . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 08 . . . . . . . . . . . . 5 00 57 31 . . . . . . . . . . . . . . . . . . . . . . . . .
School for Rural Extension . . _ . _ _ _ _ _ _ _ _ _ _ _ _ _ . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Human Conservation . ' . _ _ _ . _ ' _ _ _ ' _ _ _ _ _ _ _ _ _ . . . . . . . . . . . . - . . . . . . . . - . . . . , . . . . . . . . . . . . . . . . - . - . - . . , . . . . . . . . . . . . . . . . . . . . .
Public Discussion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 19 142 15 . . . . . . . . . . . . . . . . . . . . . . . . 890 18 . . . . . . . . . . . . . . . . . . . . . . . .
Public Lectures and Publicity . . . . . . . . . . . . . . - - - . - - _ - - - . - - - - - . - - - - - . - 30 60 . . . . . . . . . . . . . . . . . . . . . . . . 30 60 . . . . . . . . . . . . . . . . . . . . . . . .
Public School Improvement . . . . . . . . . . . . . . . _ . . . . . . . . . . . . 6 00 176 71 . . . . . . . . . . . . . . . . . . . . . . . . 649 51 614 17 . . . . . . . . . . . .
Public Welfare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 66 . . . . . . . . . . . . _ , , . , . _ . . . . . 50 66 1,348 49 . . . . . . . . . . . .
Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 164 50 39 63 490 56 . . . . . . . . . . .. 8 50 1,127 95 83 38 145 49
School Interests . . . . . . . . . . . . . . . . . . . . . . . . . . . 608 00 39 23 1,016 76 . . . . . . . . . . . . . . . . . . . . . . . . 2,863 52 . . . . . . . . . . . . 952-82
Interscholastic League ' _ _ _ _ _ _ _ _ _ _ _ _ . _ _ _ ' 0 _ _ . . . . . . . . . . , . - - . ~ . . . . . . - . . 9 . . . . . . . . . . . . 10
Total Department of Extension . . . . . . . . . $ 1,981 37 3 253 56 $ 0,620 05 3 26 00 $ 314 65 8 14,299 44 $ 3,692 08 $ 2,804 88
General Expense.
Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 282 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 964 32 $ 3,129 81 . . . . . . . . . . .. 6 530 42
Alcalde u . ‘ . . 0 _ _ . . _ u _ 0 _ , . _ _ , _ _ _ _ I _ _ _ _ , . , _ _ . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,250 00 1 .250 00 . . . . . . . . . . . . . . . . . . . . . . . .
Cactus ' _ _ 0 . _ _ 0 _ _ _ _ _ _ _ _ _ _ _ . . _ ' . _ _ . . . , u _ _ _ . . . - . . . . . . . . . - . . . . . . . . . . . - . . . - . . . . . . . . . . . . . . . - . . . . . . . . . . . . . . . . . . . . . . . . . .
Catalogs . . . . . . . . , , , _ , , _ , _ , , _ _ _ _ _ _ , _ _ _ _ _ _ _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,545 70 . . . . . . . . . . . . . . . . . . . . . . . .
Chapel Service Committee _ , _ _ _ , _ _ _ _ _ _ _ , _ _ _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00 100 00 $ 412 50 400 00
Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 474 73 541 04 235 13_ 8 96
Faculty Expense . . . . . . . . . . . . . . . . . . . . . . . . . . - - - - - - - - - - - - - - - - - - - - - - - - $ 1,689 46 . . . . . . . . . . . . ' . . . . . . . . . . . . 1,692 71 663 94 305 04
Ifenowships 0 I . _ _ _ . _ I _ ‘ ‘ _ ' _ _ _ _ _ _ , _ _ _ _ , . _ _ _ . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 , 1 _ _ , _ _ , _ _ , , _ , , , _ _ _ , , _ _ , _ ,
postage _ . _ _ _ _ _ _ _ ' _ _ _ _ _ _ _ _ _ . U _ ' _ _ . _ . _ _ _ _ _ _ 1,016 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,016 38 277 42 550 12
Printin _ _ _ _ _ o _ _ _ . _ _ . _ _ _ _ _ _ . _ . _ _ _ _ _ _ _ , _ _ , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,146 83 . . . . . . . . . . . . 153 17
Public ectures . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 00 $ 25 03 . . . . . . . . . . . . . . . . . . . . . . .. 32 35 ' 102 38 118 07 308 72
schalarships _ . _ _ _ _ _ _ _ . _ _ _ _ _ , _ _ _ . _ _ , _ _ _ _ _ _ _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 650 00 650 00 625 00 . . . . . . . . . . ..
Archivist . , , _ , , , , , , _ _ _ _ _ , , _ _ , , _ _ _ _ _ _ , _ _ _ , _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
State Historical Association _ _ , , _ , _ _ _ , , , _ _ , , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 194 ()0 . . . . . . . . . . . . 194 00 . . . . . . . . . . . . . . . . . . . . . . . .
Stationery and supplies . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,023 58 . . . . . . . . . . . . 176 42
Student _ _ _ _ _ _ _ . . . _ _ _ . _ _ _ _ _ - _ _ _ _ _ _ _ _ _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Telephone and telegraph _ - 0 _ _ _ . . _ _ . _ _ _ , _ _ _ , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Texan _ _ _ _ , _ , _ , , _ , _ , , _ _ , _ _ _ _ _ _ _ , _ , , _ _ _ _ _ , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,225 00 1,225 00 . . . . . . . . . . . . 139 00
University Band . _ _ _ . _ _ _ _ _ _ _ _ . _ _ _ _ _ _ _ , _ , _ _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
University Glee Club . . . . . . . . . . . . . . . . . . . . . . 4 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 00 80 20 . . . . . . . . . . . . 45 20
University Publications . . . . . . . . . . . . . . . . . . . . 108 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5, 112 03 . . . . . . . . . . . . 1 ,450 13
Weather Observatory . _ _ ‘ _ . _ _ _ _ _ _ _ _ , , , ‘ , _ _ ' ‘ . . . . ‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 9


'S'VXHL éIO .KJIISIIEIAIXH 111-LL
Student Life Secretary . . . . . . . . . . . . . . . . . . . . .
Committcepn Teachers . . . . . . . . . . . . . . . . . . . .
Innauguration of President . . . . . . . . .' . . . . . . . .
Total general expense . . . . . . . . . . . . . . . . . .
Physical Training.
Men's Gymnasium . . . . . . . . . . . . . . . . . . . . . . . .
Women's Gymnasium. . . . . . . . . . . . . . . . . . . . .
Total Physical Training . . . . . . . . . . . . . . . .
u a g u u - a o n a o 0


' ' ' ' ' "6'6'66""""éi'36"""iiri'ssIIIIIIIIIIII"""326'76"""666'76"""2116'111IIIIIIIIIIII
6 1,462 38$ 269088 1,80931$ 19400$ 6,86813$ 22,695 36$ 2,756 556 4,104.11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 28876 38207............
. . . . . . . . . . ..$ 2460........................$ 1275 10530........................
. . . . . . . . . . ..$ 2460........................$ 12756 13417$ 38207............


98/14
'svxaJ, no xtrsusmmﬂ (1111,
Detailed Analyses of Expenditure Accounts—Continued.


Sheet F.
l
Salary 1V.‘ aintenance Furniture
Account. Balance. Appropria- Appropria- Sundry Total lmprove- Equipment. Books.
tion. tion. Income. Income. ments.
Administration Expense.
Board of Regents . . . . . . . . . . . . . . . . . . . . . .. s 141 66 . . . . . . . . . . .. 3,100 00 . . . . . . . . . . .. 3,241 66 . . . . . . . . . . . . . , , , . , . . _ . . . . . . . . . _ . . . ..
Business Manager . . . . . . . . . . . . . . . . . . . . . . . .. 279 16 3 4,860 00 500 00 . . . . . . . . . . . . 5,639 16 . . . . . . . . . . . . .3 27 50 . . . . . . . . . . ..
Contingent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 874 48 . . . . . . . . . . . . 2,175 00 . . . . . . . . . . . . 3,04 48 . . . . . . . . . . . . 586 06 . _ , . , . _ . , . , .
Dean of Women . . . . . . . . . . . . . . . . . . . . . . . . . . 55 82 2,600 00 100 00 . . . . . . . . . . . . 2,755 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Land Agent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 1 ,800 00 500 00 . . . . . . . . . . . . 2,300 59 . . . . . . . . . . . . , , _ , . _ . . , . _ . . . . . , . . . . . . .
President . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 512 69 6,600 00 1,450 00 . . . . . . . . . . . . 8,562 69 . . . . . . . . . . . . , _ _ , . , , . . . . . . _ . , , . . . . . . .
Secretary and Registrar . . . . . . . . . . . . . . . . . . . . 477 26 5,620 00 1,616 32 . . . . . . . . . . . . 7,713 58 . . . . . . . . . . . . 131 13 3 51 40
Special Auditor and Auditor . . . . . . . . . ., . . . . . . 20 00 5, 100 00 650 00 . . . . . . . . . . . . 5,770 00 . . . . . . . . . . . . _ _ , . . . , . , . _ , . _ , . . . . . , . , .
Total Administration Expense . . . . . . . . . . 3 2,361 66 3 26,580 00 3 10,091 32 . . . . . . . . . . . . 39,032 98 . . . . . . . . . . . . 3 744 69 3 51 40
Library Expense.
Hilliard Library . . . . . . . . . . . . . . . . . . . . . . . . . . 3 52 94 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 .4 . . . . . . . . . . . . , _ _ _ _ _ , _ _ , _ _ 3; 40 68
University Library . . . . . . . . . . . . . . . . . . . . . . . . 1 ,231 70 . . . . . . . . . . . . 3 8,000 00 . . . . . . . . . . . . 9,231 70 . . . . . . . . . . . . _ _ _ _ , _ , _ _ _ _ , 7,969 49
Library Binding... . . . . . . . . . . . . . . . . . . . . . . . .. 181 17 . . . . . . . . . . .. ,92 40 . . . . . . . . . . .. 3,103 57 . . . . . . . . . . . . _ _ _ , , _ _ _ _ , _, 3,103 57
Law Librar . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,554 39 . . . . . . . . . . .. 3,000 00 s 362 00 4,910 39 . . . . . . . . . . .. g 47 50 4,282 44
Library Expense . . . . . . . . . . . . . . . . . . . . . . . . .. .971 13 3 17,038 75 3,267 90 14 51 21,292 29 . . . . . . . . . . .. 879 95 593 19
Total Library . . . . . . . . . . . . . . . . . . . . . . .. 3 3,991 33 3 17,038 75 3 17,190 30 3 376 51 38,596 89 . . . . . . . . . . .. 3 927 45 3 15,994 37
Summer School.
Fee Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 4,342 73 . . . . . . . . . . . . . . . . . . . . . . .. 3 20,221 54 24,564 27 . . . . . . . . . . . . _ _ _ _ , , _ _ _ , _, 3 15 00
Appropriation Account . . . . . . . . . . . . . . . . . . . . 18 21 . . . . . . . . . . . . 3 16,800 00 . . . . . . . . . . . . 16,818 21 . . . . . . . . . . . . _ _ _ _ _ _ _ _ _ _ _ _ , _ _ _ , _ _ , _ _ _ _
_ Total Summer School . . . . . . . . . . . . . . . . .. 3 4,360 94 . . . . . . . . . . .. 3 16,800 00 3 20,221 54 41,382 48 . . . . . . . . . . . . _ , , , _ , _ _ _ _ ,_ $ 15 ()0
Physical Plant.
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 ,696 25 . . . . . . . . . . . . . . . . . . . . . . . . 21,696 25 . . . . . . . . . . . . _ _ _ , _ _ , _ _ _ , , . . . . . . . . , , _ ,
Building Supplies. . . . . . . . . . . . . . . . . . . . . . .. 3 1,983 66 . . . . . . . . . . .. 3 2,000 003 41 00 4,024 66 . . . . . . . . . . .. 9 116 35 . _ , _ _ _ , _ , , __
Campus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 911 21 . . . . . . . . . . .. 1,500 00 34 25 ,445 46 3 757 71 24,7 16 _ , _ , , , , _ , _ ,_
Electric Lig‘hts . . . . . . . . . . . . ._ . . . . . . . . . . . . . 489 94 . . . . . . . . . . 2,500 00 . . . . . . . . . . . . 2,989 94 . . . . . . . . . . . . _ _ , _ , _ , _ _ _ , _ . , , . . . , , , , _ _
Fire Protection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,200 00 . . . . . . . . . . . . 1 ,200 00 409 59 _ _ _ _ , , , , , _ _ _ , , , , _ _ _ , _ _ , ,
Fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,607 83 . . . . . . . . . . . . 12,957 57 106 00 14,671 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Furniture and ﬂoor covering . . . . . . . . . . . . . . . . 44 97 . . . . . . . . . . . . ,100 00 14 65 2,564 62 . . . . . . . . . . . . 2,298 71 , , _ , , _ _ _ , _ , _
Gas . . . . . . . . . . . . . . . . . . . . . . . . . . . ..'. . . . . . .. . _ . . . . . . . . . .. 800 00 . . . . . . . . . . .. 1 ,344 83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
H t' s stem . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , _ , , _ _ , , , _ _ _ , _ _ _ , , _ , _ _ _ _
Tgilnprrlﬁarsgr buildings . . . . . . . . . . . . . . . . . . . . . . 3.461 07 . . . . . . . . . . . . 4,135 85 . . . . . . . . . . . . 7,596 92 4,237 62 157 51 , , _ , _ , _ _ , , , ,
'SVXSIL'L a0 AIISHSIAIKil 3111,

Insurance . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . 20 35 . . . . . . . . . . . . 4,268 40 . . . . . . . . . . . . 4,288 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power house equipment . . . . . . . . . . . . . . . . . . . . 1 ,921 10 . . . . . . . . . . . . 1,000 00 110 00 2,961 10 872 69 . . . . . . .' . . . . . . . . . . . . . . . . .
Power house tools and supplies . . . . . . . . . . . . . 11 86 . . . . . . . . . . . . 300 00 . . . . . . . . . . . . 417 86 . . . . . . . . . . . . 34 64 . . . . . . . . . . . .
Power for machinery . . . . . . . . i . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,500 00 . . . . . . . . . . . . 1.500 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repairs on buildings . . . . . . . . . . . . . . . . . . . . . . . 3,192 83 . . . . . . . . . . . . 3,000 00 . . . . . . . . . . . . 6,192 83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 302 14 . . . . . . . . . . . . ,500 00 . . . . . . . . . . .. 1 ,802 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Total Physical Plant . . . . . . . . . . . . . . . . . . $ 15,577 57 6 21,696 25 $ 38,761 82 $ 235 90 .15 76,271 54 :15 6,277 61 6 2,854 37 . . . . . . . . . . ..
Dormant Accounts.
General repairs and improvements . . . . . . . . . . 8 396 87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S5 396 87 . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . .
Stack levels in Library . . . . . . . . . . . . . . . . . . . . . 12,000 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,000 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Temporary buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 240 72 . . . . . . . . . . . . 240 72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Manual Training . . . . . . . . . . . . . . ., . . . . . . . . . . 467 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 467 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Miscellaneous traveling expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 00 . . . . . . . . . . . . 200 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


88L
'svxal, so LLISKHMNQ mil,
Detailed Analyses of Expenditure Accounts—Continued.


Sheet F—Continued.
l
_ Printing
Account. Total Repairs. General Clerical Wages. Total Supplies. and
Equipment. Salaries. Help. Salaries. Stationery.
Administration Expense.
Board of Regents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 107 40 . . . . . . . . . . . . 8 107 40 . . . . . . . . . . .. 8 359 68
Business Manager . . . . . . . . . . . . . . . . . . . . . . . .. 8 27 50 8 3 50 8 4,826 00 7 60 . . . . . . . . . . .. 4,833 60 . . . . . . . . . . .. 45 24
Contin ent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 586 06 46 09 . . . . . . . . . . .. 1,437 01 8 32 25 1,469 26 8 51 52 40
Dean 0 Women . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,600 00 . . . . . . . . . . . . . . . . . . . . . . . . 2,600 00 . . . . . . . . . . . . 75
Land Agent . . . . . . . . . . . . . . . . . . . . . . . . . ..' . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,800 00 3 50 . . , . . . . . . .. 1,803 50 . . . . . . . . . . . . . . . . . . . . . . ..
President . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . - - . . . . . . . . . . . . . . . . . . . . . . . . . 6,600 00 . . . . . . . . . . . . . . . . . . . . . . . . 6,600 00 . . . . . . . . . . . . . . . . . . . - - - - - -
Secretar and Registrar . . . . . . . . . . . . . . . . . . . . 182 53 11 00 .620 00 178 70 . . . . . . . . . . .. 5,798 70 , _ _ . . , . . . . . . 770 37
special uditor and Auditor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,700 00 . 1 . . . . . . . . . . . . . . . . . . . . . 5,700 00 , , _ , _ _ , , _ . . . . . . . . . . . . . . .
Total Administration Expense . . . . . . . . . . $ 796 09 8 60 59 8 27,146 00 8 1,734 21 8 32 25 8 28,912 46 8 51 52 8 1 ,179 44
Library Expense.
HilliandLibrary . . . . . . . . . . . . . . . . . . . . . . . . . . $ 4 68 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
University Library . . . . . . . . . . . . . . . . . . . . . . . . 7,969 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , _ , _ , . . . . . . . . . . . . . . . . . . .
Library Binding . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,103 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ _ _ _ _ _ _ . _ . . . . . . . . . . . . . . .
Law Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,329 94 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ , _ _ , , , . . . . . 8 6 56
Library Expense . . . . . . . . . . . . . . . . . . . . . . . . 1 ,478 14 8 11 00 8 16,769 88 8 866 25 8 27 75 8 17,663 88 8 326 10 491 88
Total Library . . . . . . . . . . . . . . . . . . . . . . .. $ 16,921 82 8 11 00 8 16,769 88 8 866 25 8 Ad _27 75 8 17,663 88 8 326 10 $ 498 44
minis-
Summer School. W ages. graltive
a ary.
Fee Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 15 00 8 14 00 8 14,547 45 8 301 70 8 1,125 00 8 15,974 15 8 14 70 8 332 87
Appropriation Account . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . 16,239 60 ‘ 60 00 . . . . . . . . . . .1 16,299 60 ' 257 96 149 78
Total Summer School . . . . . . . . . . . . . . . . . . 8 15 00 8 14 00 8 30,787 05' 8 361 70 8 1 ,125 00 8 32,273 75 8 272 66 8 482 65
Physical Plant.
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 21 ,352 50 8 21 ,352 50 . . . . . . . . . . . . . . . . . . . . . . . .
Building Supplies . . . . . . . . . . . . . . . . . . . . 1,65376 . . . . . . . . . . ..
Campus._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,004 87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587 40 . . . . . . . . . . . .
Electric Lights - - - - - - - - - - - - - - . - - . . - . . - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Fire Protection . . . . . . . . . . . . . . . . . . . . . . . . . . 409 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
léurniture and floor covering . . . . . . . . . . . . . . . . 2,298 71 8 219 68 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
as . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Heating system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Temporary buildings. . . . . . . . . . . . . . . . . . . . . . 4,395 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
68‘I 'SVXHL .EIO ALISEIEIAINH EIHJ,
Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Power house equipment . . . . . . . . . . . . . . . . . . . .
Power house tools'and supplies . . . . . . . . . . . . .
Power for machinery . . . . . . . . . .‘ . . . . . . . . . . . .
Repairs on buildings . . . . . . . . . . . . . . . . . . . . . . .
Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Physical Plant . . . . . . . . . . . . . . . . . .
Dormant Accounts.
General repairs and improvements . . . . . . . . . .
Stack levels in Library . . . . . . . . . . . . . . . . . . . . .
Temporary buildings . . . . . . . . . . . . . . . . . . . . . .
Manual Training . . . . . . . . . . . . . . . . . . . . . . . . . .
Miscellaneous traveling expense . . . . . . . . . . . . .
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06,1.~
'svxal, JO .uIsaaAmﬂ 11111,
Detailed Analyses of Expenditure Accounts—Continued.
Sheet F—Concluded.

Telephone
Miscel-
Transfer
Account. Postagc. and Traveling Dues. laneous Total ' and Balance.
Telegraph. Expenses. Expense. Expense. Refund.
Administration Expense.
Board of Regents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 37 $ 1,477 10 . . . . . . . . . . .. $ 1 ,100 00 3 2,944 15 . . . . . . . . . . .. 9 190 11
Business Manager . . . . . . . . . . . . . . . . . . . . . . . .. $ 40 00 25 25 33 95 . . . . . . . . . . . . . . . . . . . . . . .. 344 44 $ 231 58 198 54
Contin ent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 85 299 28 362 40 $ 95 00 28 50 855 95 . . . . . . . . . . .. 122 12
Dean 0 Women . . . . . . . . . . . . . . . . . . . . . . . . .. 8 00 29 95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 70 54 22 62 90
Land Agent . . . . . . . . . . . . .~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 358 85 . . . . . . . . . . . . . . . . . . . . . . . . 358 85 59 137 65
President . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,833 48 . . . . . . . . . . . . . . . . . . . . . . . . 1 ,833 48 . . . . . . . . . . . . 129 21
Secretary and Registrar . . . . . . . . . . . . . . . . . . . . 436 00 91 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,297 89 423 46 . . . . . . . . . . .
Special Auditor and Auditor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 00 . . . . . . . . . . . .
Total Administration Expense . . . . . . . . . . 6 499 85 $ 453 37 $ 4,265 78 $ 95 00 3 1 ,128 50 3 7 ,673 46 3 779 85 8 840 53
Library Expense.
Hilliard Library. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 12 26
University Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 25 25 . . . . . . . . . . . . $ 25 25 . . . . . . . . . . . . 1 ,236 96
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Law Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 . . . . . . . . . . . . 579 89
Library Expense . . . . . . . . . . . . . . . . . . . . . . . . . . $ 60 00 $ 53 45 3 98 55 . . . . . . . . . . . . . . . . . . . . . . . . 1 ,029 98 . . . . . . . . . . . . 1 , 109 29
Total Library . . . . . . . . . . . . . . . . . . . . . . .. $ 60 00 $ 53 45 $ 98 55 $ 25 25 . . . . . . . . . . .. $ 1,061 79 . . . . . . . . . . .. $ 2,938 40
Spmmer School.
Fee Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 132 00 $ 39 95 . . . . . . . . . . . . . . . . . . . . . . .. $ 1,217 23 3 1,736 75 3 0 25 3 6,824 12
Appropriation Account . . . . . . . . . . . . . . . . . . . . 74 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 66 483 65 . . . . . . . . . . . . 34 96
Total Summer School . . . . . . . . . . . . . . . . . . $ 206 25 $ 39 95 . . . . . . . . . . . . . . . . . . . . . . . . $ 1,218 89 3 2,220 40 $ 0 25 8 6,859 08
Physical Plant.
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 343 75
Building Supplies . . . . . . . . .‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 ,653 76 $ 1,865 59 388 96
Campus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 587 40 379 44 473 75
Electric Lights . . . . . . . . . . . . . . . . . ..' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 51$ 2,417 82 2,417 82 380 29 191 83
Fire Protection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 790 41
Fuel.._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,916 62 7,916 62 1,209 84 5,544 94
Furniture and floor covering . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 23
as . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 726 32 726 32 204 73 113 74
Heating system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 874 82 . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,201
Temporary buildings . . . . . . . . . . . . . . . . . . . . . .


16L ‘.QVXEIJJ Jo ansasnuNfl FIN-LL
Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power house equipment . . . . . . . . . . . . . . . . . . . .
Power house tools and supplies . . . . . . . . . . . . .
Power for machinery . . . . . . . . . . . . . . . . . . . . . .
Repairs on buildings . . . . . . . . . . . . . . . . . . . . . . .
Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Physical Plant . . . . . . . . . . . . . . . . . .
Dormant Accounts.
General repairs and improvements . . . . . . . . . .
Stack levels in Library . . . . . . . . . . . . . . . . . . . . .
Temporary buildings . . . . . . . . . . . . . . . . . . . . . .
Manual Training . . . . . . . . . . . . . . . . . . . . . . . . . .
Miscellaneous traveling expense . . . . . . . . . . . . .


. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,525 49 3,525 49 2 35 742 91
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,195 02 201 04
. . . . . . . . . . ..$ 24 75.................................... 189 72 97 27 96 23
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,234 88 1,234 88 ........... 265 12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,089 52 1,111 23
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,601 98 1,601 98 108 54 91 62
. . . . . . . . . . .. $ 24 75 ............ ............ $ 17,423 11 8 19,853 99 8 12,627 20 $ 10,401 76
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 396 87 ...... .....
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,000 00 ...........
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 240 72 ............
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 467 18 ...........
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 200 00
u n u n Q ¢ . Q . a o -


8M
'svxal, no ALISHHAINH aHJ,
Detailed Analyses of Disbursements—Continued.


Sheet G.
Maintenance Salary Furniture
Appropria- Appropria- Total Equipment. an Books. Total
tion. tion. Income. Fixtures. Equipment.
Schools and Laboratories.
Anatomy...’ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 840 00 8 7,220 0.08 8,060 00 8 9 00 8 10 00 . . . . . . . . . . .. 8 19 00
Anatomy Material . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 825 00 . . . . . . . . . . . . 825 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
' Bacteriology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600 00 5,400 00 6,000 00 206 40 . . . . . . . . . . . . . . . . . . . . . . . . 206 40
Chemistry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,707 00 5,840 00 ,547 00 241 78 11 90 . . . . . . . . . . .. ' 253 68
Histology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 600 00 3,200 00 3,800 00 152 81 . . . . . . . . . . .. 33 41 186 22
Medicine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,000 00 ,500 00 8,500 00 353 35 . . . . . . . . 10 00 363 35
Nursing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 00 .520 00 ,720 00 . . . . . . . . . . . . 50 00 . . . . . . . . . . . . 50 00
Obstetrics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 650 00 00 00 5,650 00 356 61 45 02 . . . . . . . . . . . . 401 63
Pharmacy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,417 50 4,700 00 6,117 50 476 43 . . . . . . . . . . . . 3 50 479 93
Pathology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 70 00 5,460 00 6,160 00 342 11 37 50 . . . . . . . . . . .. 379 61
Pediatrics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 00 1,800 00 2.000 00 171 73 . . . . . . . . . . . . . . . . . . . . . . . . 171 73
Physiology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,140 00 5,500 00 6,640 207 17 . . . . _ . . . . . .. 2 25 209 42
Surgery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 800 00 5,800 00 6,600 00 303 10 52 10 . . . . . . . . . . .. 355 20
Therapeutics . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . 100 00 2,500 00 2,600 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
O thamology and Otology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,300 00 1,300 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
edical Jurisprudence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00 500 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total schools and laboratories . . . . . . . . . . . . . . . . . . . . . . 8 10,779 50 8 64,240 00 8 75,019 50 8 2,820 49 8 206 52 8 49 16 8 3,076 17
General Expense.
Alcohol . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 142 36 . . . . . . . . . . . . 8 142 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Catalogs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 496 67 . . . . . . . . . . . . 496 67 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00 . . . . . . . . . . . . 125 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contingent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 825 00 8 2,960 00 3,785 00 8 54 85 8 4 50 8 5 00 8 '64 35
Postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 0 . . . . . . . . . . . . 200 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . . . . . . . .
Presidcnt’s expense . . . . . . . . . . . . .1 . . . . . . . . . . . . . . . . . . . . . . . 100 00 1,000 00 1 ,100 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Printing and stationery . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . 150 0 . . . . . . . . . . . . 50 O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Telephone and telegraph . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00 . . . . . . . . . . . . 125 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Towels and laundry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 00 . . . . . . . . . . . . 125 00 . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . .
Total general expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 2,289 03 8 3,960’ 00 8 6,249 03 8 54 85 8 4 50 8 5 00 8 64 35
'SVXEILL cIO AQLISHEIAINH HHLL
Physical Plant.
Electricity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
uel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repairs and improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
_ Total physical plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ibrary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . . . . . . . . .


$ 400 00 . . . . . . . . . . .. $ 400 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
500 00 . . . . . . . . . . .. 50000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
550 00 . . . . . . . . . . .. 55000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
1,600 00 . . . . . . . . . . .. 1,600 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11,095 14 . . . . . . . . . . .. 11,095 14$ 77 00 . . . . . . . . . . . . . . . . . . . . . . .. $ 77 00
. . . . . . . . . . .. 2,84500 2,8450
100 00 1.200 00 1,300 00 12 40 . . . . . . . . . . . . . . . . . . . . . . .. 12 40
3000 . . . . . . . . . . .. 000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
8 14,545 143 4,045 00$ 18,590 14$ 89 40 . . . . . . . . . . . . . . . . . . . . . . .. 89 40
1,000 00 2,260 00 . . . . . . . . . . .. 3 30 35 3 1,213 46 3 1,243 81


1'66
'SVXHCL JO LLIS‘HEIAINQ HHL
Detailed Analyses of Disbursements—Continued.
Sheet G—Continued.


_ . Printing Telephone
Repairs. Salaries. Wages. Total Supplies. and an
Services. Stationery. Telegraph.
Schools and Laboratories.
Anatomy . . . . . .._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 26 51 3 7,220 00 3 113 65 8 7,333 65 8 598 25 8 74 20 3 7 10
Anatom Material . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 812 83 . . . . . . . . . . .. 6 55
Bacterio ogy . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,000 00 . . . . . . . . . . . . 3,000 00 377 29 75 . . . . . . . . . . . .
Chemistry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,840 00 9 40 5,849 40 1,429 73 4 92 . . . . . . . . . . ..
Histology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 41 97 3,200 00 . . . . . . . . . . .. 3,200 00 361 16 10 65 . . . . . . . . . . ..
Medicine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 70 7,319 36 . . . . . . . . . . .. 7,319 36 616 58 11 55 1 75
Nursing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,520 00 . . . . . . . . . . . . 2,520 00 . . . . . . . . . . . . 150 00 . . . . . . . . . . . .
Obstetrics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13 07 5,000 00 . . . . . . . . . . .. 5,000 00 229 20 " 10 . . . . . . . . . . ..
Pharmacy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 33 61 4,700 00 . . . . . . . . . . .. 4,700 00 874 72 28 00 . . . . . . . . . . ..
Pathology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,435 00 . . . . . . . . . . .. 5,435 00 220 32 37 12 2 00
Pediatrics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,758 07 . . . . . . . . . . . . 1 ,758 07 . . . . . . . . . . . . 22 50 . . . . . . . . . . . .
Physiology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 05 5,416 67 . . _ . . . . . . . . .. 5,416 67 553 84 356 53 . . . . . . . . . . ..
Surgery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 46 55 5,800 00 . . . . . . . . . . .. 5,800 00 361 37 10 75 . . . . . . . . . . ..
Therapeutics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,500 00 . . . . . . . . . . . . 2,500 00 20 40 . . . . . . . . . . . . . . . . . . . . . . . .
Opthamology and Otology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,300 00 . . . . . . . . . . . . 1 ,300 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
' Medical Jurisprudence‘ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00 . . . . . . . . . . . . 500 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total schools and laboratories . . . . . . . . . . . . . . . . . . . . . . $ 173 46 8 61 ,509 10 8 123 05 6 61 .632 15 8 6,455 69 3 712 07 $ 17 40
General Expense.
Alcohol . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 142 36 . . . . . . . . . . . . . . . . . . . . . . . . .
Catalogs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 496 67 . . . . . . . . . . . . .
Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
gontingent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 33 93 8 2,960 00 3 120 23 ‘is 3,080 23 177 87 96 58 . . . . . . . . . . ..
os'ta e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Presidgent’s expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,000 00 . . . . . . . . . . . . 1 ,000 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Printing and stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149 11 . . . . . . . . . . .‘.
Telephone and telegraph . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 113 62
Towels and laundry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total general expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ‘E 33 93 8 3,960 00 8 120 23 8 4,080 23 3 320 23 8 742 36 ‘6 113 62
.SVXHLL .10 .iusasmmﬂ III-ILL
‘*2
U!
Physical Plant.
Electricity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repairs and improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., . . . . . . . . . . . . . . . .
Total physical plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Library . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . . .
o I u c Q o n o a 0 o n
o 0 Q n u a o c a I 0 n
o u 0 Q o o u u o o n o
o o u c o 0 o Q a o o o
n I u o 0 I o 0 a u a 0
u o u o n u u a a o I n
n a o o c o n 0 q o a n
o n I a u I o I I n n I
o n I Q Q n u o A 0 n o
o I v a a a a c 0 o I o
a I I I n a I 0 a 0 a o
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n o o q n a c c o I c 0
o 0 c o o a I 0 0 0 o I


l o l a I a q n a a o c


- a o 0 a u 0 n a - o 0

$ 5,41395 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
. . . . . . . . . . ..$ 2,83276............$
. . . . . . . . . . ..$ 1,20000............ 1,20000$
$ 5,413 95$ 4.032 76 . . . . . . . . . . .. $ 4,032 76$ 85 39 . . . . . . . . . . . . . . . . . . . . . . ..
7 0 960 00$ 7 69 967 69 25 196 2 32 . . . . . . . . . . ..

I
964
'svxtq, so LLISHCIAIN [1 3H1,
Detailed Analyses of Disbursements—Continued.
Sheet G—Conclnded.


Traveling Miscel- Total
Postage. Expense. Dues. laneous. Expense. Balance.
Schools and Laboratories.
Anatom . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 1.7 8 0 10 . . . . . . . . . . . . . . . . . . . . . . . . $ 680 82 $ 0 02
Anatom Material . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 12 4 50 . . . . . . . . . . . . . . . . . . . . . . .. 825 0 . . . . . . . . . . ..
Bacterlo ogy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 378 04 2,415 56
Chemlstry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,434 65 9 27
Histology . . . . . . ..' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71 81 . . . . . . . . . . ..
Med1_cme . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 629 88 183 71
Nursing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 0 . . . . . . . . . . . .
Obstetrics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 234 30 1 00
Pharmacy . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 902 72 1 24
Pathology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 259 44 85 95
Pediatrics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 22 5 47 70
Physiology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 910 37 95 49
46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 37258 2567
Therapeutics . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20 4O 79 60
Opthamology and Otology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Medical Jurisprudence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total schools and laboratories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2 75 $ 4 60 . . . . . . . . . . . . . . . . . . . . . . . . $ 7,192 51 $ 2,945 21
General Expense.
. . . . . . . ..$ 14236 . _ , _ . . . . . . ..
Catalogs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 916 6 . . . . . . . . . . . .
Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . .. $ 119 50 119 50 $ 5 50
Contingent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 6 $ 242 42 $ 25 _00 27 67 576 35 30 14
Postage ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .; . . . . . . . . . . . . . . . . 146 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146 00 54 00
President's expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80 35 . . . . . . . . . . . . . . . . . . . . . . . . 80 3 19 65
Printing and stationery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149 11 89
Telephone and telegraph . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . ~ . . . . . . . . . . . . . . . . . . . . . . . . 113 62 11 38
Towels and laundry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84 18 84 18 40 82
Total general expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 152 81 $ 322 77 $ 25 00 $ 231 35 8 1 ,908 14 $ { 162 38
'svxagf, ao .uisaaiimﬂ EIHL
Physical Plant.
Electricity . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . .
Fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Gas . . . . . . . . . . . . . . . . . . . . '. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repairs and improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
alaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total physical plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
rary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .


. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 331 56$ 331 56$ 68 44
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 372 19 372 19 127 81
. . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . .. 359 45 359 45 190 55
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,261 40 1,261 40 338 6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,60419
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12
. . . . . . . . . . ..$ 875 01
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 160 70 160 70 139 30
. . . . . . . . . . .. 220............$ 2,48530$ 2,57289$ 6,48114
$ 0 10 . . . . . . . . . . .. $ 10 00 . . . . . . . . . . .. 3,7 61 3 89
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798 AGRICULTURAL AND lllECHANIC-AI. Course or TEXAS.
AGRICULTURAL AND MECHANICAL I‘ COLLEGE OF TEXAS.
REPORT or SUBCOMMITTEE No. 9.
Hon. W. M. Fly, Chairman, Central Executive Committee of the H ease,
and H on. Ecl lllesebroolc, Chair-man, Senate Central Investigating
Committee:
The Agricultural and Mechanical College may be said to comprise
three distinct divisions of agricultural activities:
(1) Its teaching of the agricultural sciences and mechanic arts.
(2) Its investigation into the scientiﬁc problems of agriculture.
(3) Its ﬁeld demonstration work conducted through its extension
department.
The administrative divisions of the College are ﬁve in number.
( 1) The School of Agriculture.
(2) The School. of Engineering.
(3) The School of Veterinary Medicine. ,
(4) The Main Experimental Station, with which the thirteen sub-
stations are correlated.
(5) The Agricultural Extension Service, now conducted in co-
operation with the United States Department of Agriculture.
It is doubtless true that a large part of the citizenship of the State
has but small appreciation of the equipment Texas has established at
College Station for the education of its young men in the agricultural
sciences and the mechanic arts. The inventoried value'of the plant on
August 31,1917, was $2,727,492.08. During the ﬁscal year 1916-1917
the State appropriated for the college $805,066.50, but at the end of
the year had increased the investment of the State thereby 852466750,
leaving as the net cost of the State for the year, $280,399. To this
sum was added appropriations by the Federal Government, from the
Merrill fund and the Smith-Lever Act, amounting to $124,250.73, mak-
ing the net. cost to the State and National Government for the year,
$404,649.73.
PER CAPITA STUDENT COST.
There has been so much discussion concerning the per capita student
cost of maintaining and operating our educational institutions that
any statement concerning the cost necessarily must be accompanied by
an analysis of the items of expenditures entering into the amount
stated as the average cost. It has been a matter of much concern,
and of no little diiﬁculty to the administrative authorities, of the dif-
ferent institutions to explain differences in the cost of conducting
same. From a study of the question of items of expenditure accepted
by college authorities throughout the country and auditors handling
the operative cost of institutions, the Committee ﬁnds that there is
practical unanimity in the items that should constitute an essential
part of the student cost for each year and be absorbed into the oper-
ating expenses for the current school term. These include such items
as, necessary repairs and equipment found desirable for the proper con-
AGRICULTURAL AND )IL‘crLixIcxL COLLEGE or TEXAS. 799
duct of the work of the school and essential to the teaching eﬁciency
of the institution. Such expenditures, though appropriated in con-
nection with the general appropriations made for an institution, as
do not affect or enter into its teaching service, should not be included
as a part of the operating cost of the instruction. In the case of the
Agricultural and Mechanical College we ﬁnd that the State Experi-
ment Station, while a part of the College, located on and using College
property, received an independent appropriation; but the extension
service, which has nothing whatever to do with the teaching of intra—
mural instruction, was provided for in the regular appropriation bill
for the maintenance of the College. Expenditures for new buildings
or additions to buildings should be understood as not expected to be
absorbed in full as a part of the student cost of the school year during
which the appropriations were made. Some policy should be adopted
for charging an equitable proportionate part of such building appro—
priations only’. in order that unjust comparisons may be avoided. Also
expenditures for the maintenance of departments of the institutions,
not connected with the teaching work and not properly chargeable to
the operating cost for the student year, during which the appropriations
are made, should not be ‘included in the items entering into a neces—
sary part of the maintenance expenses of an institution.
The Committee secured from the Agricultural and Mechanical Col-
lege a statement of the enrollment of the College and the distributed
cost since 1876. In the forty-two years the College has been in oper-
ation it has enrolled 18,501 students in its full course classes. The
Legislature has appropriated for the maintenance and support of the
institution during that time $2,524,875; it has also appropriated in
the same time for buildings and equipment improvements, $1,936,068.69,
making a total for the two purposes, 1916-1917, $4,460,943.69. This
would make the average cost per long session student, including every-
thing, $241.12, for the whole period. Figuring the average cost for
the whole period per long session student, as represented in appro-
priations for maintenance and operative cost and not including build-
ings, equipment and improvements, the cost is placed at $135.93 for
each of the forty-two years. Respecting the cost per student for the
year 1916-1917, including the building appropriations, $406,150, a sum
larger than ever received before at one time by the College, the cost
including everything for that year would be $563.33. This, it will be
observed, provides ‘for the absorption of the entire appropriation for
permanent buildings into the operative cost for one school year. The
cost for the year 1916-1917. exclusive of lmildings and based on sal-
aries of teachers and incidental operating expenditures, shows a student
cost for the year of $244.37. Included in this cost is the sum of
$37,500 derived from the Merrill fund. This does not include any
part of the appropriations for the extension department-of $35,970
for the year ending August 31, 1916 ; nor any part. of the appropriations
of $65,945 for the year ending August 31, 19117", which were embraced
800 AGRICULTURAL AND hIECIIANICAL COLLEGE or TEXAS.
in the general appropriation made for the Agricultural and Mechanical
College by the Thirty-fourth Legislature.
From a consideration of all these facts, the Committee is of the
opinion that there is a principle that might guide in formulating the
estimates of per capita cost of instruction in our institutions of higher
learning. That some accepted basis for arriving at such conclusions
is highly important is attested by the fact that within the past few
months the question of student cost in our higher educational institu-
tions has been the subject of political controversy, the different conclu-
sions ﬁnding their foundation in the differences of opinion as to what
items properly constitute a part of the maintenance and operative cost.
All salaries for instruction and administration in connection with intra-
mural teaching, laboratory supplies, and other items of maintenance -
cost, as also ordinary repairs to buildings and equipment, and such
expenditures as are made for new equipment not properly listed as a
part of the building equipment, should enter into the aggregate sum
to be used as a dividend, and the total number of,.long term students
should. constitute the divisor in this problem. The quotient obtained
from these totals ought to fairly represent the per capita cost for in-
struction. It is the current practice to include the building appro-
priations in the aggregate sum. Your Committee is of the opinion
that the cost of permanent improvements should not be made a charge
in the per capita cost of one particular year, but some principle should
be devised for distributing this cost through a period of years that
might reasonably represent the duration of the building for use for its
particular purpose. Obviously, items appropriated to an institution for
investigation or extension teaching that might be discontinued at any
time without affecting the teaching efficiency of intramural students,
should not be included in aggregate sums used to arrive at‘ per capita
cost of instruction.
PERCENTAGE OF AGRICULTURAL STUDENTS.
It is an interesting fact that this is one of the comparatively few
schools of the country that have approximately held their attendance
during the war period, the enrollment this year being only a little less
than last year, but more than for 1915-1916. As indicating the in-
creased interest in agriculture among the students of the College, the
records- for the past twelve years disclose the fact that in 1906-1907,
with an enrollment of 537, 20.4 per cent took the agricultural studies,
while 79.5 per cent took the engineering studies; each year thereafter
shows a steadily increasing number of agricultural students until in
1914-1915 and 1915-1916 a little more than 55 per cent, out of an
attendance of approximately 1,000, took the agricultural courses; while
in 1917-1918, with an enrollment of 1,108, 557 are agricultural students.
INTEREST IN VOCATIONAL INSTRUCTION.
With a teaching staff of 102, the average number of hours given to
actual'teaching is eighteen a week, while the average number of hours
AGRICULTURAL AND MECHANICAL COLLEGE OF TEXAS. 801
a week for all college work, including teaching, but not including time
spent in study or reading preparatory for class work, is 39.5. That
vocational instruction is rapidly growing in popular favor is evidenced
by the keen and increasing interest in the different branches taught at
the College, the only exception being the department of textile engineer-
ing in which the attendance has been small since its establishment in
1909. The expense of the department is comparatively slight, how—
ever, and the Committee feels that with the great possibilities for the
development of textile industries in Texas it is advisable to continue
the effort to arouse interest in the subject through the training of men
who may be serviceable in the establishment or operation of such
enterprises.
SALARIES.
The salaries of the faculty of the Agricultural and Mechanical Col-
lege are comparatively low, the average salary for the entire Col-
lege ‘ faculty being approximately $2,000; and where work is done
in the summer schools for short periods, no extra compensation is
allowed. The last appropriation bill carried an item for salary re-
adjustments for the College of $10,000, which was used to add to the
pay of those receiving the smaller salaries, and being so distributed
that the increase was from $100 to 8300, only one or two receiving
the latter sum. It is probably true that the College loses a larger
percentage of its teaching force each year by resignation than any
other institution in the State, due, it is claimed, to the active demand
for capable instructors in vocational studies and the salaries paid being
insufficient to hold them, the unsatisfactory housing conditions being a
contributing cause.
NEED or MORE LAND.
The College has 3,000 acres of land, but to carry on its work in
agriculture in connection with the State Experiment Station, and to
maintain the live stock essential to proper instruction in animal hus-
bandry. it will need more territory.
STUDENT BODY .
The student body is drawn from practically all over the State, and
represents every class of business and social standing. There are fort-y
students from other States and four from other countries. The records
of graduation indicate that the percentage of those who complete the
courses and receive degrees compare very favorably with the average of
the ﬁrst class institutions of the kind throughout the country. The
discipline under the present administration is good; and the spirit of
democracy manifest in the student body is commendable.
In considering the future of this institution, the Committee would
direct attention to the statements made before it by Hon. John J.
Guion, president of the Board of Directors, and Dr. W. B. Bizzell,
president of the College, as being well worthy of careful thought, and
which statements are a part of the record.
802 AGRICULTURAL AND MEeHANIoAL COLLEGE or TEXAS.
*We recommend that funds used for the increase of salaries of any
person or persons employed at this institution in any capacity in excess
of the maximum amount stipulated in the appropriation bill for this
purpose be returned to the State, and this practice be immediately
discontinued.
EXPERIMENT STATION DIVISION.
The functions of agricultural research work are performed through
the Main Experiment Station, located on the property of the College,
but separate in organization. Under the control of the Main Experi-
ment Station at the College are thirteen substations distributed over
the State. The general scope of the experiment station service as now
organized comprises investigations in the following twelve divisions:
veterinary science, chemistry, horticulture, animal husbandry, entomol-
ogy, agronomy, plant pathology and physiology, farm management, poul-
try husbandry, forestry, plant breeding, and dairying; and to which is
to be added. the feed control service administered under the direction of
the Main Experiment Station.
The experiment station is co-operating with the United States De-
partment of Agriculture for various kinds of crop investigation work,
and receives from the Federal Government $30,000 per year to support
its work of crop experimentation vand scientiﬁc agricultural research.
The Main Experiment Station is located on the lands of the Agri-
cultural and Mechanical College, and the main administrative build-
ings used by the Main Station for its various purposes are included
in the inventories of the College property or physical plant. The
schedule of inventories of the Main Station, which cover equipment a
only, with minor exceptions, therefore represent the following items:
furniture and ﬁxtures, machinery and tools, scientiﬁc apparatus, live
stock and harness, chemicals and laboratory supplies, books and period-
icals, feed stuff, money crops, stationery and ofﬁce supplies, seeds for
planting and miscellaneous. Included in the inventory for the Main
Station are various items for small buildings especially adapted and
necessary to the needs of each of the divisions of activity of the Main
Station, the total of which inventory, including special buildings,
amounts to $58,678.16. These items of inventories are distributed
among seven of the divisions of the Main Station, which comprise
chemistry, horticulture, agronomy, entomology, plant pathology, veteri~
nary science, and plant breeding and forestry.
In the inventoried assets of the thirteen substations of the Texas
Agricultural Experiment Station service the inventory embraces lands
and buildings in addition to the other items embraced in the inventory
at the Main Station. The detailed substation inventories are as follows:

*Amendment by Senator Westbrook, adopted by the Central Investigating
Committee. »
AGRICULTURAL AND MECHANICAL COLLEGE OF TEXAS. 803
No. 1. Beeville Station . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 17,325 50
No. 2. . Troup Station . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 21,093 19
No. 3. Angleton Station . . . . . . . . . . . . . . . . . . . . . . . . . .. 16,340 73
No. 4.. Beaumont Station . . . . . . . . . . . . . . . . . . . . . . . . .. 14,850 66
No. 5. Temple Station . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19,361 08
No. 6. Denton Station . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 29,854 08
No. 7. Spur» Station '. . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17,282 32
No. — Sheep Breeding Station . . . . . . . . . . . . . . . . . . . . .. 8,439 69
No. 8. Lubbock Station . . . . . . . . . . . . . . . . . . . . . .. 16,839 12
No. 9. Pecos Station . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15,543 10
No. 10. Feeding and Breeding (at College Station). . . . . 87,658 31
No. 11. Nacogdoches Station . . . . . . . . . . . . . . . . . . . . . . .. 11,591 ‘73
No. 12. Chillicothe Station . . . . . . . . . . . . . . . . . . . . . . . . .. 12,208 59
No. 1.4. Sonora (for goats) . . . . . . . . . . . . . . . . . . . . . . . . .. 27,532 90
Photographic supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4.40 79
Total of substation assets . . . . . . . . . . . . . . . . . . . . . . .. $316,361 79
The work of the Main Experiment Station is being conducted with
efficiency; and so far as the Committee were able to ascertain from the
reports of the work being performed by the substations, these stations
are devoting their principal efforts to those crop experiments and other
investigations best calculated to prove serviceable in the greatest measure
to the respective ‘localities in which each of such stations is situated.
While the substations are managed from the Main Experiment Station,
they are under the control of a separate board. The Committee cannot
see any real necessity for a special substation board, although recog-
nizing fully the active interest and intelligent efforts of the represent-
ative men who have been identiﬁed with the development of the ‘sub-
station servivce. It would seem that the supervision might be lodged
in the Board of Directors of the Agricultural and Mechanical College
where it will be brought into closer touch with the whole system of
agricultural education, experimentation, and farm demonstration. There
is the same danger in the establishment of substations that is to be
found in the creation of other State institutions; the call for them
may exceed the need; and if the whole supervisory control of the main
and the substations be placed in one body conversant with the require-
ments of agricultural activities of an educational nature there is less
likelihood of an unnecessary multiplication of these stations.
SHOULD BE ONE GOVERNING BOARD.
The fact that the Main Experiment Station is under the Board of
Directors of the College and the thirteen substations under a separate
substation board, presents an important question of State policy. The
entire experiment station system is under the director, who is appointed
by the Board of Directors of the Agricultural and Mechanical College.
Obviously, it is not sound administrative policy to create separate boards
for the direction of the Main Station and for the thirteen substations,
804 AGRICULTURAL AND MECHANICAL COLLEGE or TExAs.
The entire experiment station system should be regarded as a uniﬁed
division of the agricultural experiment activities of the College, and
as such it should be closely correlated with other divisions of the in-
stitution.
The Committee understands complete harmony has prevailed between
the Board of Directors of the College and the substation board, and
that the latter board has contributed substantially to the successful
development of the substation service, but the Committee does not
believe that such an organization represents the best administrative
policy and would recommend that the entire system be placed under
the active direction and control of the Board of Directors of the Agri-
cultural and Mechanical College.
If it be claimed that more intelligent interest had been manifested
in the substation work, by reason of its being under the direction of
a small special committee of three members, than might have proven
the case with a larger committee, we would suggest that the same
result may be achieved by the division of the Board of Directors of
the Agricultural and Mechanical College into subcommittees which, the
full board having outlined the general policy and regulations, would
devote special consideration to (1) agricultural education; (2) all
agricultural experiment work, and (3) all. agricultural extension work.
each of said subcommittees reporting to the full board. Furthermore,
if the State is to enter upon a policy of creating branch or junior agri-
cultural colleges, there is still greater reason that all supervisory con-
trol respecting agricultural. education, experimentation, and demonstra—
tion be lodged in one governing body.
FEED CONTROL SERVICE.
I Respecting the feed control, administered by the experiment station,
the servivce has been both efficient and economical, and under the
present administration of the Agricultural and Mechanical College the
fees collected have been devoted exclusively to the construction of needed
buildings, adding materially to the equipment by this means. In any
readjustment of the functions of governmental administration, however,
in which duties educational in character are exclusively limited to those
institutions organized and equipped for the purpose, and duties essen-
tially executive in character are to be assigned to those departments of
government charged with executive powers, the administration of the
pure feed service now conducted under the direction of the experlment
station of the Agricultural and Mechanical College would, under an
assignment along such lines, be transferred to the State Department
of Agriculture. In view of the fact that the service requires special
facilities to expeditiously and properly administer it, and that a build-
ing especially designed to meet the needs of the feed control, and
erected for that purpose at a cost of about $90,000, is now nearing com-
pletion, it would be best not to attempt the transfer until such time as ‘
proper facilities for its reception. and conduction have been provided for.
AGRICULTURAL Axn MECHANICAL CoLLEeE OF TEXAS. 805
AGRICULTURAL EXTENSION DEPARTMENT.
In 1914, by general memoranda of understanding, uniform in all the
States, the Agricultural and Mechanical College agreed with the United
States Department of Agriculture to organize and maintain a deﬁnite
administrative division for carrying on practical instructions and dem-
onstrations in all forms of agricultural industry and rural home eco-
nomics, to be in charge of a responsible director, selected by the Col-'
lege authorities and acceptable to the Federal department; and that
through this extension service all funds received for such purposes from
Congressional or legislative appropriations should be utilized.
The department has been extended in co-operation with the policies
of the Federal Government until, at this‘ time, the organization com-
prises one director and one assistant director; twenty-ﬁve men and
women specialists _; one woman State agent in charge of girls’ clubs,
with one assistant and two district agents; nine men district agents;
one negro in charge of the extension work among the negroes, with
eleven assistants; and one hundred and thirty-ﬁve county agents, thirty—
nine assistant county agents, thirty-six women county agents, with ﬁve
women. assistant county agents.
The extension service is supported by Federal, State and county
funds, with an occasional contribution by public spirited organizations.
The total fund that will be available for expenditure, through this de-
partment, in the year 1917-1918 is $556,719, made up as follows:
United States Department of Agriculture, direct appropri-
ation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 67,000 00
Federal Smith-Lever . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 105,000 00
War Emergency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 147,000 00
Commissioners Courts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 121,809 00
Business organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20,910 00
State Smith-Lever (Legislature of Texas) . . . . . . . . . . . . .. 95,000 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$556,719 00
From this statement it will be seen that the State is receiving liberal
Federal appropriations for the work, and, since the general plans, in
conformity with which the extension service is conducted, are largely
a matter of Federal suggestion and approval, the Committee feels little
is left for comment, except the very important question of duplication
of the extension work. '
DIVISION OF PUBLIC' SERVICE TO PREVENT DUPLICATION.
Adhering to the ‘fundamental principle involved in what has been
considered a wise division of the functions of the public service, it
would appear conclusive that the State Department of Agriculture is
now expending a considerable amount of money for work that is edu-
cational in character, such as the institute work, the last appropriation
for which exceeds $30,000, and which is largely a duplication of the
806 AGRICULTURAL AND MECHANICAL CoLLEeE OF TEXAS.
county agents’ work of the agricultural extension service. It would
seem that experience has demonstrated the ineifectiveness of the lecture
plan alone in conducting agricultural extension; results are only prac-
ticable through actual demonstrations with the farmers, consistently
followed up in accordance with a systematic plan. In addition, the
State Department of Agriculture maintains various special services, as-
that for the improvement of live stock and dairying, but specialists,
plant pathologists, etc., which constitute duplications of work being
done through the agricultural extension service, and which the Com-
mittee believes could be discontinued without disadvantage to the public
service. The Committee would recommend, therefore, the complete
revision of the statutes deﬁning the work of the State Department of
Agriculture, and believes the expenditures of that department may be
reduced by a sum not less than $50,000 without injury to the legiti-
mate requirements of the public.
By agreement, the home economics work of the extension department
of the University is largely conﬁned to towns and cities, leaving the
rural home economics work to the extension service of the Agricultural
and Mechanical College.
.The Committee does not feel justiﬁed in leaving the question of
duplication of effort with its attendant results, without directing at-
tention to the fact that in work of the nature of this agricultural ex-
tension service duplication may be of two kinds, viz: duplication from
without, as that just referred to by the State Department of Agriculture;
and from within as for instance, taking the county demonstration agent
system, which is a practical one promising the greatest measure of
efficient results, and imposing upon it too many district agents and
special ﬁeld agents and other special workers. The opportunity for
overloading the system is apparent and only strong and judiciously
directed management will prevent expenditures in this direction with-
out the realization of commensurate results.
FUTURE POLICY OF THE AGRICULTURAL AND MECHANICAL COLLEGE.
The educational policy ‘of the State, so far as that policy has been
indicated through the establishment and equipment of schools and
colleges, has assigned to the Agricultural and Mechanical College of
Texas the ﬁeld of vocational instruction in agriculture and its necessary
divisions; and has assigned to it co-ordinate duties in vocational instruc-
tion in the several branches of-engineering. Accompanying vocational
agricultural instruction and education in the agricultural sciences, is the
study of live stock as embraced in the broad term of animal husbandry'
The great extent of the State and the wide .diversity of soil and
climatic conditions, and the tremendous growth of the agricultural and
the live stock interests in recent years, have brought a demand for
the establishment of more widely distributed facilities for instruction
in agriculture and animal husbandry. The question has even been
made a political issue, to the extent of the Democratic convention of
1916 declaring for the establishment of a branch agricultural and
AGRICULTURAL AND MECHANICAL COLLEGE OF TEXAS. 807
mechanical college west of the ninety-eighth meridian. It is unneces—
sary here to make more than a mere reference to the legislative action
in not only attempting to comply with this suggestion for the branch
institution indicated, but to the attempt to establish a branch college
in Northeast Texas, and to the actual authorization to two schools
designated by statute as junior agricultural and mechanical colleges,
under the direction and control of the Board of Directors of the Agri-
cultural and Mechanical College of Texas.
The question thus raised, in the proposed creation of a number of
junior schools, not only presents the problem of the popular desire for
increased facilities in vocational instruction in agricultural and kindred
subjects, but also presents a problem of the ﬁrst importance concern- -'
ing the further development of the Agricultural and Mechanical College
and its measure of usefulness to the State.
\
BRANCH AGRICULTURAL COLLEGES.
Great as is Texas, we do not feel that this sentiment for increased
vocational instruction should ever be interpreted to mean the creation
of another State Agricultural and Mechanical College, giving like com-
plete courses of instruction and education in the arts and sciences.
The thorough equipment for instruction in engineering studies at the
University affords, with that of the Agricultural and Mechanical Col-
lege, all the facilities likely to be required for vocational instruction
in engineering branches. >“The Committee would commend the policy
of establishing a sufficient number of branch agricultural colleges, not
exceeding six, including the two institutions now established; no two
of which should be created within any biennium, geographically dis-
tributed to meet as nearly as might be the actual climatic and soil con-
ditions of the State, the scope of work at which institutions should be
limited to agriculture and animal husbandry and the arts and sciences
connected therewith, and answering in greatest measure to the par-
ticular requirements of the respective sections of the State where located.
The official status and scope of educational activities to be accorded
these institutions would best be that assigned to junior colleges. To
assure that the agricultural and live stock needs of the State shall be
subserved in the fullest measure for the promotion of the popular wel-
fare, it is the ﬁxed conclusion of the Committee that the authority for
the establishment of these junior schools, their general geographical
location, and the limitation on the time when they are to be created,‘
should be written into the Constitution, to the end that something ap-
proaching a deﬁnite and intelligent policy with reference to the pro-
vision for these educational agencies may be pursued. To incorporate
these restrictions as to character of work, number, location, and time
of creation, of these institutions in the Constitution, is the only way
to insure against recurring revels in the distribution of State patronage

*This portion of paragraph following to the end, recommending the establish-
ment of Junior Agricultural Colleges, was stricken out in the Central Com-
mittee, by amendment offered by Mr. Johnson.
808 AGRICULTURAL AND l\lEcHANIcAL COLLEGE OF TExAs.
in the guise of providing educational facilities for which there is no
present or immediately prospective need, and wholly without consider-
ation of the legitimate requirements of the people in the development
of a judicious and well co-ordinated State educational policy.
While the division of the University endowment fund, with authority
for the governing boards of the Agricultural and Mechanical College to
use its part of the permanent endowment as the basis for a bond issue
to provide for the construction of permanent buildings, would immeas-
urably relieve the State from the necessity of making appropriations
from the general revenues for buildings at the College, the amount of
the endowment that will be available under any such division, would
not be sufficient at any time to care for the construction of necessary
buildings and permanent equipment of the new junior agricultural
schools. The need will be appreciated, therefore, of creating these
schools only as population and the volume of property valuations sub-
ject to taxation increase, as the needs develop and the revenues justify. -
An intelligent appreciation of the certainty of. the State extending
the policy of junior agricultural schools, with attendant demands for
buildings, impresses upon the people the necessity of providing at the
earliest practicable date for the utilization of the permanent endowment
fund of the University'and its branches in conformity to some business-
like plan calculated to reduce the cost of equipping the main institu-
tions at Austin and College Station with the buildings'they now need
and will require from time to time.
BUILDING REQUIREMENTS.
The administrative authorities of the Agricultural and Mechanical
College have outlined their estimate of the needs of that institution
for buildings covering the next ten years, and places such estimate for
that period at approximately $2,500,000, and this, too, in the expect-
ancy of the State adopting the ‘policy of junior agricultural schools
teaching agriculture and animal husbandry, which will in some measure
restrict the ratio of increased attendance at the College. To this sum
must be added an estimate for the decennium of approximately $500,000
to “$350,000, for permanent improvements at the Prairie View Normal
and Industrial College for colored youths. '
The Committee does not believe this estimate at all excessive; and
further believes the general policy pursued heretofore of erecting build-
ings especially designed for departmental service, preferable to the con-
struction of fewer and larger structures intended to accommodate un-
related departments is calculated to secure more advantageous results.
No discussionv of the building requirements of the Agricultural and
Mechanical College would be complete without consideration of the
needs of the institution in provisions for the housing of members of
the faculty and administrative officers and employes.
College Station is isolated, a town to itself, the city of Bryan being
.ﬁve miles distant, with means of communication too inadequate to
render residence in Bryan agreeable to those who must give the whole
of their time to the College. It is probably true that the College loses
AGRICULTURAL Axn MECHANICAL CoLLEC-E or TEXAS. 809
as many good men from its service because of unsatisfactory housing
conditions as from any other cause. The Committee is convinced that
it would be a wise policy to provide for the erection of a suﬁicient
number of residences to accommodate the members of the faculty, ad-
ministrative officers and employes. There are now about sixty resi—
dences owned by the College, and it is estimated that thirty more are
much needed. All occupants of College residences should pay a proper
rental, salaries being adjusted upon this basis. The present buildings
are of frame construction and yield an average rental of $240 a year,
a sum suflicient to meet costs of repairs and provide a surplus of ap-
proximately one-third' the income. Future residence buildings would
best be of hollow tile construction, and, while costing a little more,
would require less for maintenance and be far more durable. The
Committee believes that, with a revolving residence building fund of
$100,000, the rental income would be sufﬁcient to provide for main—
tenance and for all future additional buildings required by the growth
of the institution.
The activity of the Federal Government in stimulating agricultural
production in all its branches, particularly with reference to the re-
Search work conducted under the experiment station and the agricul-
tural extension work throughout the country, as expressed in recent
years through Congressional appropriations, represents the establish-
ment of a National policy certain to grow more comprehensive from
year to year; and. the policy of working in conjunction with those
institutions in the different States performing like functions to those
of the Agricultural and h'lechanical College of Texas indicates a con-
stantly increasing popular usefulness and prestige for this institution.
Vocational. instruction in the arts and sciences embodied in the scope
of educational activity of this College is growing fast in public favor,
indicating rapidly growing demands upon the facilities provided to
meet such requirements. The Committee feels, therefore, that it is
incumbent upon the State, as one of the great agricultural States of
the Union, to deal with this College in accordance with a broad, pro-
gressively constructive policy, calculated to add effectively through its
work in the development of what is rapidly taking form as a great
National policy of industrial education. I
In the State Agricultural. and Mechanical College, Texas may justly
claim possession of one of the most progressive colleges devoted to
vocational instruction in the Union. It is neither as large, nor is its
equipment as good, as a number of similar institutions in other States,
but the spirit and policy, it may be conﬁdently asserted, are second to
no college in the country covering the same ﬁeld.
‘ Respectfully submitted,
' (Signed) LEoxARn TILLoTSoN,
Chairman.
OSCAR DAVIS,
House Subcommittee No. 9.
I. E. CLARK,
Chairman. Senate Subcommittee No. 9.
810 AGRICULTURAL AND llIEC-HANICAL CoLLEGE or TEXAS.
SUPPLEMENTAL REPORT.
The Agricultural and Mechanical College is in ﬁrst class condition.
There is some effort being made to remove from the Agricultural and
Mechanical College the Feed Control Service, which, in my judgment,
would be very unwise, inasmuch as the Agricultural and Mechanical
College has conducted that department to the satisfaction of the public,
and at the same time they have a new experiment station building,
equipped with proper laboratories, adequate to take care of the depart-
ment and maintain it in its present high standardof efficiency, and it
will be a great mistake to remove it; and at the same time it will be
quite an additional cost to the State to put the pure feed control under
any other department, and it would be my recommendation that the
feed control service be left with the Agricultural and Mechanical College.
I would further recommend that all the agricultural instruction of
every character and all administrative duties ‘and work, including nurs—
ery inspection, and other similar administrative duties, and animal in- '
dustry of every kind, be put under the Agricultural and Mechanical
College, thereby stopping duplication of the different departments of
the State.
(Signed) V I. E. CLARK,
Chairman, Senate Subcommittee No. 9.
Austin, Texas, January 16, 1918.
Condensed Statement of Operations, 1916-17.
Net worth of the College September 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 2,202,824 88
State appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 805 ,066 50
Federal appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124,250 73
Total to account for. . f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 3,132,142 11
Operations of the College during the year 1916-17:
Net cost of Department operations . . . . . . . . . . . 8 485,261 28
Sundry Overhead: \-
Sundry adjustments . . . . . . . . . . . . . . . . . . . . . . . .8 142 67
Lapsed appropriations . . . . . . . . . . . . . . . . . . . . . . 46 43
Reserve for bad notes . . . . . . . . . . . . . . . . . . . . . . 700 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 889 10
Less decrease in S. L. account . . . . . . . . . . . . . . . 1 35
Net overhead costs . . . . . . . . . . . . . . . . . . . . . 887 75
__-___
Grand total operating cost . . . . . . . . . . $ 486, 149 03
Deduct Sundry General Revenues not Apportioned
to Departments:
Maintenance fees used for general purposes. . .8 7 ,048 60

Incidental fees used for general purposes . . . . . . 5 ,655 00
Registration fees . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,157 00
- Laboratory fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,829 50
Interest bank balances . . . . . . . . . ._ . . . . . . . . . . . . 1 ,506 03
Refunds on freight . . . . . . . . . . . . . . . . . . . . . . . . . 86 65
Refunded wages. . . . . . . . . . . . . . . . . . . . . . . . . . . 171 66
Unclaimed deposits . . . . . . . . . . . . . . . . . . . . . . . . . 13 30
Old athletic account paid . . . . . . . . . . . . . . . . . . . 983 38
Rents and leases . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,289 23
Pure feed net revenue . . . . . . . . . . . . . . . . . . . . . . 53 .851 55
Exchange store proﬁt . . . . . . . . . . . . . . . . . . . . . . . . 2,907 40
Total general revenues . . . . . . . . . . . . . . . . . . 81,499 30
Net operating cost of the College . . . . . . . . 404,649 73
Net worth of the College August 31, 1917 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 2, 727 492 38
AGRICULTURAL AND MECHANICAL COLLEGE OF TExAs.
811
Distribution of Cost to the State and to the Nation and Further Dividing It Into Intra-Mural
and Extra-Mural Cost.
The State of Texas appropriated to the College during the ﬁscalyear 1916-17..$
At the end of the fiscal year, however, the State had increased its investment
at College Station . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The net cost to the Federal Government is exactly what it appro-
priated in cash to the College as any equipment or other
property purchased with Federal funds becomes the property
of the State. _
Government appropriated to the College:
During the ﬁscal year 1916-17 the Federal
805 ,066 50
524,667 50
Making a net cost to the State during the year of . . . . . . . . . . . . . . . . . . . . . . . . . .$ 280,399 00


Endowment interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 10,450 00
Morrill fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37,500 00
Interest on Morrill fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . 360 53
Total Intra-Mural appropriations . . . . . . . . . . . . . .8 48,310 53
Smith-Lever—Extra-Mural . . . . . . . . . . . . . . . . . . . . . . . . . . 75,940 20
Total Federal Government appropriations . . . . . . . . . . . . . 124,250 73
Making the net cost to both State and Nation as shown on pre-
ceding page . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S 404,649 73
The net cost of both Intre-Mural and Extra-Mural Departments... . . . . . . . . . .S 404,649 73
The net cost of the Extra-Mural Departments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144,394 27
Therefore the Intra-Mural cost was the difference. or . . . . . . . . . . . . . . . . . . .8 260,255 46
General Summary.
Intra-Mural Extra-Mural
Cost. Cost. Total Cost.
To the State of Texas . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 211 ,944 94 8 68,454 07 8 280,399 00
To the Federal Government . . . . . . . . . . . . . . . . . . . . . 48,310 53 75,940 20 124,250 73
Grand totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 260,255 46 $ 144,394 27 $ 404,649, 73


@[8
'svxal, a0 HDHTCIOQ 'IvoINvHoaN (INv 'IVHILL'IHOIHSV
Statistics Showing Amounts Expended by the Subsistence Department of The Agricultural and Mechanical College of Texas, September 1, 1916, to June


2, 1917, for Various Articles, Also Showing Total Meals Served; Average Daily Attendance; Average Meals Per Day; Loss and Gain by
Month; Revenue from Students: Amounts Spent for Equipment and Repairs to Equipment Total Cost to Department,
Credit by Sales to Other Departments, and Cost Per Meal Per Man.
Sept. and Nov., 1916 Dec., 1916 Jan., 1917 Feb., 1917 Mar., 1917 April, 1917 May and Totals.
Oct., 1916 June, 1917
Pork, beef, mutton, bacon, sausages and
other meats . . . . . . . . . . . . . . . . . . . . . .. 5,403 44 3 4,388 95 $ 3,765 45 $ 4,955 52 $ 4,265 42 6 3,223 84 8 4,725 95 $ 3,263 63 3 33,992 20
Fish oysters, salmon, etc . . . . . . . . . . . . . .. 208 92 113 21 189 00 209 52 259 00 10 15 169 42 237 75 ,488 97
Fow s. . . . . . . ._. . . . . . . . . . . . . . . . . . . . .. 788 23 574 78 973 49 567 62 679 85 553 17 1 ,344 52 1 ,290 41 6,772 07
Lard and shortenmgs . . . . . . . . . . . . . . . . .. 520 44 55 40 112 15 152 44 161 00 108 87 40 00 32 00 1,182 30
Milk and cream . . . . . . . . . . . . . . . . . . . . . .. 1,418 95 1,144 05 940 50 1,156 15 1,079 27 1,181 35 1,173 55 1,312 32 9,406 14
Eggs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,070 34 641 73 1,043 60 934 34 1,046 55 1,164 52 1,242 80 1,408 80 8,552 68
Butter, cheese and oleo . . . . . . . . . . . . . . . .. 1,019 08 729 83 640 64 784 90 678 13 77 70 719 55 740 10 6,088 93
Flour and accessories . . . . . . . . . . . . . . . . .. 1,726 48 1,038 68 725 73 1.073 16 840 91 910 21 930 00 1,133 71 8,378 88
Cereals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 349 31 467 59 288 45 285 13 150 60 194 41 160 70 19 38 2,092 57
Canned and dried vegetables . . . . . . . . . . .. 578 17 501 36 293 94 401 44 393 63 456 37 444 53 359 05 3,428 49
Canned and dried fruits . . . . . . . . . . . . . . .. 529 92 55 08 346 81 162 74 108 30 306 04 68 28 314 57 1,891 74
Fresh vegetables . . . . . . . . . . . . . . . . . . . . .. 484 18 676 76 356 64 447 12 652 96 1,026 95 1,094 52 836 27 5,575 40
Fresh fruits and nuts . . . . . . . . . . . . . . . . .. 170 40 127 62 724 60 533 18 360 37 335 64 635 34 518 15 3,405 30
Coffee, tea and cocoa . . . . . . . . . . . . . . . . .. 299 33 138 02 342 30 197 64 158 58 187 28 141 23 205 15 1,66 53
Sugar . . . . . . . . . . ., . . . . . . . . . . . . . . . . . . .. 646 22 806 81 210 34 739 06 483 50 530 40 563 42 394 84 4,374 59
Syru , honey and Jelly . . . . . . . . . . . . . . . .. 339 46 . . . . . . . . . .. 365 86 270 89 160 34 348 49 252 43 243 86 1,981 33
Crac ers and macaroni . . . . . . . . . . . . . . . .. 92 64 28 87 90 97 73 86 47 46 72 74 6 48 81 62 55 64
Spices and seasonings . . . . . . . . . . . . . . . . .. 247 52 105 24 113 96 181 93 136 31 135 13 142 21 219 07 1,281 37
Ice and ammonia . . . . . . . . . . . . . . . . . . . . .. 9 10 102 21 26 25 16 80 45 00 34 65 76 30 9 00 491 31
Sundry supphes . . . . . . . . . . . . . . . . . . . . . .. 218 74 70 12 149 54 260 55 75 00 121 82 117 40 148 61 1,161 78
Fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 294 75 . . . . . . . . . .. 138 85 119 20 125 30 94 77 120 28 108 40 1,001 55
Li hts and service . . . . . . . . . . . . . . . . . . . .. 26 30 . . . . . . . . . .. 179 60 172 25 298 56 249 57 208 22 181 13 1,315 63
O we supplies . . . . . . . . . . . . . . . . . . . . . . .. 229 88 . . . . . . . . . .. 46 5 93 55 . . . . . . . . . . . . . . . . . . . . .. 2 10 316 92
Laund . . . . . . . . ..'. . . . . . . . . . . . . . . . . .. 152 68 199 69 115 58 214 03 176 76 201 15 193 73 179 06 1,432 68
Stock feed . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 56 . . . . . . . . . . . . . . . . . . . . .. 33 80 34 00 35 0 37 75 . . . . . . . . . .. 246 41
Pay roll . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,901 18 2,523 85 2,559 53 2,592 58 2,572 35 2,543 15 2,607 36 2,693 16 21,993 16
Medical department . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 241 86 . . . . . . . . . .. 291 07 205 07 393 60 343 20 201 60 1 .676 40
Entertaining Y, M, C, A, conference, , , _ _ . . . _ _ , , _ , , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 789 80 78 80
Total consumed . . . . . . . . . . . . . . . . . . . . . .. 20,919 22 14,731 71 14,698 24 16,882 85 15,197 77 15,288 27 17,618 17 17,205 54 132,541 77
Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 83 60 470 73 .236 07 4 61 4 49 74 72 55. 32 38 69 , 0 23
Net consumed. . . . ._ . . . . . . . . . . . . . . . . . .. 20,082 62 14,260 98 13,462 17 16,417 24 14,790 28 14,539 55 17,064 85 16,823 85 127,441 54
Equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 47 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 136 65 ,572 17 79 17 2, 2 53
Repairs to equipment . . . . . . . . . . . . . . . . .. 912 95 . . . . . . . . . .. 355 00 1,036 64 864 00 228 47 251 60 158 60 3,807 26
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . .. 20,995 57 14,737 42 13,817 17 17,453 88 15,654 28 14,904 67 18,888 62 17,779 62 134,231 33
Revenue from students . . . . . . . . . . . . . . . .. 21,393 00 17,534 45 17,780 75 1 .007 40 16,400 46 18,547 26 17,374 00 17,418 82 143,456 14
Gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 397 43 2,796 93 3,963 58 . . . . . . . . . .. 746 18 3,642 5 . . . . . . . . . . . . . . . . . . . . .. 11,546 71
Loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 446 48 . . . . . . . . . . . . . . . . . . . . .. 1,514 62 360 80 2,321 90


Total meals served . . . . . . . . . . . . . . . . . . . .
Average daily attendance . . . . . . . . . . . . . . .
Average meals per day . . . . . . . . . . . . . . . . .
Cost Per Man Per Meal.
Pork, beef, mutton, bacon, sausages and
other meats . . . . . . . . . . . . . . . . . . . . . . .
Fish oysters, salmon, etc . . . . . . . . . . . . . . .
Fow s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Lard and shortenings. . . . . . . . . . . . . . . . . .
Milk and cream . . . . . . . . . . . . . . . . . . . . . . .
Eggs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Butter, cheese and oleo . . . . . . . . . . . . . . . . .
Flour and accessories . . . . . . . . . . . . . . . . . .
- Cereals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Canned and dried vegetables . . . . . . . . . . . .
Canned and dried fruits . . . . . . . . . . . . . . . .
Fresh vegetables . . . . . . . . . . . . . . . . . . . . . . .
Fresh fruits and nuts . . . . . . . . . . . . . . . . . .
Coffee, tea and cocoa . . . . . . . . . . . . . . . . . .
Sugar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Syrup, honey and jelly . . . . . . . . . . . . . . . . .
Crackers and macaroni . . . . . . . . . . . . . . . . .
Spices and seasonings . . . . . . . . . . . . . . . . . .
Ice and ammonia . . . . . . . . . . . . . . . . . . . . . .
Sundry supplies . . . . . . . . . . . . . . . . . . . . . . .
Fue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Li _hts and service . . . . . . . . . . . . . . . . . . . . .
0 ice supplies . . . . . . . . . . . . . . . . . . . . . . . . .
aundry . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Stock feed . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pay roll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Medicial deaprtment . . . . . . . . . . . . . . . . . . .
Entertaining Y. . C. A. conference. . . . .
Total consumed . . . . . . . . . . . . . . . . . . . . . . .
Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Net consumed . . . . . . . . . . . . . . . . . . . ._ . . . .
Average cost per man per meal. . . . . . .

120,855
9
3,489
I I I I I I I I I I I
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I I I I I I I I I I I

. I I I I I I I I I I
I I I I I I I I I I I

I I I I I I I I I I I
. I I I . I I I I I I

I I I I I I I I I I I

I I I I I I I I I I I
I I I I I I I I I I I
84 ,486
879
2 , 638
I I I I I I I I I O I


742 , 430
1 , 003
3 , 009
818 'SVXEILL .Io HBEI’I'IOQ 'Ivomvnoam any TVHHI’IIIOIHBV
814 AGRICULTURAL AND MECHANICAL CoLLEeE OF TEXAS.
*AUDIT'OR’S REPORT, T’EXAS AGRICULTURAL EXPERI-
MEN T STATIONS, YEAR ENDED AUGUST 31, 1917.
Houston, Texas, November 21, 1917.
H on. B. Youngblood, Director, Texas Agm'oztltural Experiment Stat/ions, -
College Station, Texas.
MY DEAR SIR: In accordance with your instructions, we have made
an audit of the books of account of the Texas Agricultural Station for
the ﬁscal year ended August 31, 1917, and are pleased to present the
results of our ﬁndings herewith.
We veriﬁed the receipts and disbursements of the various accounts
and stations carefully, and found all receipts properly accounted for;
likewise all disbursements properly supported by approved collateral
on ﬁle. '~
We veriﬁed cash on hand and in banks,—the inventory valuations
are taken from ﬁgures submitted by the various superintendents and
are, apparently, reasonable and consistent.
BALANCE SHEET.
In this tabulation we present the assets and liabilities of the Texas
Agricultural Experiment Station as of August 31, 1917, and also (if
August 31, 1916.
You will observe that a net increase of $32,446.38 has been acquired
,in the valuation of the ﬁxed properties, and an increase of $17,875.14
in the current assets, making a combined total net increase in the assets
of $50,322.14. ' -
While we understand from conversation that the station is more in-
terested in results other than those of. proﬁts or losses, we show these
ﬁgures in order that it may be seen what disposition of funds has been
made not appropriated for salaries, experimental work, etc.
The items in the balance sheet are so self-explanatory that We feel
hardly justiﬁed in further discussing these here, except to possibly call
attention to the item of $9,724.85, which represents the unexpended
portion of the $135,000 appropriation.‘
ANALYSIS OF RECEIPTS AND DISBURSEMENTS, ALL FUNDS.
In this statement we show collectively the receipts and disbursements
of all funds and accounts,—supplemented with the detailed analysis
of the separate‘funds;
COMPARATIVE STATEMENTS OF OPERATIONS, “FEED coNTEoL.”
We may add here that we well understand that the “feed control”
operations come under the direction of the Board of Directors of the
Agricultural and .“A'lechanical College proper and not the board repre-
senting the Texas Agricultural Experiment- Stations,—still the fact that

.. ____.._..._-__‘- _. .____‘.. ..._ .. .__... W, v F.r_>_ l
n ‘
*Filed with Subcommittee No. 9.
AGRICULTURAL AND MECHANICAL COLLEGE or TExAs. 815
the work is directed and supervised by Director Youngblood, and his
accounting and other organizations leads us to conclude that it is not
amiss to incorporate these results in your report merely as a matter of
information of a general character and for general purposes and not
with any intention whatever to align up that feature or department
with the experiment station operations.~
We include the assets and liabilities of the “feed control” also in
the general balance sheet covering the experiment stations, merely for
information, and will also explain that we have equalized the assets
with the liabilities, so that, as a matter of fact, so far as the result of
surplus or net worth is concerned, as pertains to the experiment sta-
' tions, the injecting of these ﬁgures therein has no signiﬁcance what-
ever, and the surplus shown in the said balance sheet is totally that
of the experiment stations.
Reverting to the matter of operations of “feed control,” it will be
seen that there has been an increase in earnings over the previous year
in the sum of $15,170.89, with practically no additional office or other
expense exclusive of the cost of the tags sold. '
It should be explained that the “decrease” in analysis expenses of
$500 is due to August, 1917, salary not being actually paid until in
September. This item, therefore, would naturally be construed as
owing at the close of the ﬁscal year and should so be shown in the
balance sheet, but as we were given to understand that the station is
not so much interested in the ﬁnancial status of its affairs as of a
given date as in other things of more importance, we have not con-
sidered any accruals, etc. I
However, we would suggest that the expenses of each month and year
be handled within their respective periods; for it is far better to have
the expenses of one month or year properly incorporated therein than
to have them overlap into the following month or year. This not only
applies with reference to this particular item of $500, but would also
apply with all other salaries and expenses of every nature. The holding
open of the books for a few days at the end of the month, or journalizing,
can effect the result.
GENERAL REMARKS.
From time to time a veriﬁcation of inventories of the various prop-
erties and supplies at the several substations should be made. This does
not mean that the auditor should visit each station, as the superin-
tendents could be required to submit their physical inventories which
could then be veriﬁed by actual expenditures shown by the records in
the accounting office, and kept by the chief clerk.
This is modiﬁed, however, by these facts:
1. Unless an initial start is made at some such date, for instance,
as August 31, 1917, to have some sort of a method of setting these ‘prop-
erties up on books in the form of ledger accounts, and adding thereto
subsequent capital expenditures to give a result to account for, it must
816 AGRICULTURAL AND MEoIIANIo-AL COLLEGE OF TExAs.
be very obvious that a task of determining this verification accuracy is
peremptory of much time and effort.
2. Without some sort of a method to do this in a practical way,
personally we could—except in very rare instances where few items or
details were involved—have but little, and perhaps no confidence in
such established findings arrived at in this memorandum form of book-
keeping.
PROPERTY LEDGER.
We truly believe, and would strongly recommend that all permanent
property accounts, equipment, etc., worthy of capitalization be incor-
porated in the ledger accounts into appropriate subdivisions, for in this
way only, in our judgment, can properties be kept up with and not
lost sight of.
Mere listings yearly of that property found on hand on forms for
inventory purposes, without a ledger bookkeeping account of the prop-
erties, cannot, in our belief, be construed _as “safe” methods of pre-
serving the State’s assets.
Quite to the contrary if the same be set up in the books properly,—
and such expenditures made covering subsequent purchases of perma-
nent equipment, etc., be correctly distributed on vouchers, diﬁerentiating
as between items worthy of capitalization and those strictly of a con—
sumable and expense nature, and these- correctly posted to the ledger
accounts, obviously the books would reflect property assets, and then
physical inventories should. be made to confirm. In the event of big
discrepancies as between book and physical, then an investigation should
be made. , -
Under the present plan, any physical inventory of most any ordinary
' or reasonably modest amount could be unreported,——disposed of without
recompense to the State, and no one would detect the missing property.
Inventories should be shown under their respective captions, and we
believe a “depreciation reserve” should be shown in such manner that
the original cost of the article does not lose its identity,—for instance,
in such form as inventory of Station No. 5.
We do not wish our comments here to be construed as a criticism,’
for the records are in most excellent condition as far as they go, but,
in our opinion, they should incorporate our additional suggestions.
While the State does not require this form of bookkeeping possibly,
it is, nevertheless, a generally conceded fact with the public that the
bookkeeping methods of the State have for a long time needed revision,
and to get away from the principle of cash receipts and disbursements,
with balances brought down, as being sufficient and representative of
earnings or revenues, and expenses, for such is most obviously not the
case.
And. when no property accounts are carried on ledgers the opportu-
nity for losses to the State in properties and waste is manifest. We
again wish to impress upon your board. that these comments are not
intended to convey one iota of criticism to the methods of handling
your station or any of its divisions, but we are speaking of State’s
AGRICULTURAL AND MECHANICAL CoLLECE oE TEXAS. 817
- methods as a whole, and use these explanations to make it more plainly
the advantages of having ledger or ledgers more properly incorporate
therein the properties of the State.
For instance, the property accounts of the Agricultural and Mechan-
ical College proper are in the Same condition with regard to general
and property ledger accounting, and so far as the ledger itself is con-
cerned no differentiation is made as between capital outlays and those
of a purely expense character, and to arrive at a distinction between
the two requires a complete analysis of each of the various ledger ac-
counts, as they are, in most instances, merely controlling accounts, mak-
ing no separation as between expenses and income, or capital ex-
penditures.
METHODS EMPLOYED.
We found that the following methods of handling the affairs of the
stations obtained, and we heartily commend the managing director for
the perfect results had.
REQUISITION ORDERS.
No superintendent or head of a division can make purchases or ex-
penditures without an approved requisition order.
AUTHORIZATION LETTERS.
The sale of station property or farm products cannot be made with—
out written authority of the Director,—-n'o traveling can be done with-
out a letter of authorization Stating the object, etc., of the trip.
VOUCHERING.
No vouchers are passed unless the chief clerk has on ﬁle in his ofﬁce
an approved requisition order or letter of authorization.
INVENTORIES.
The inventories of the different stations are submitted to the Director
at the close of each ﬁscal year, and must be signed by the ofﬁcer in
charge and Sworn to and acknowledged before a notary.
RECEIPT BOOKS.
Numbered receipt books are furnished the Superintendents (and the
Same are charged to them to be accounted for) and each sale of
products must be recorded and reported on these numbered receipts,
and their consecutive order must be maintained. Any voided receipts
must also be turned into the office of the Director at College Station.
FEED CONTROL.
The mentioning of feed control routine here is for general informa—
tion and for general purposes along the lines and for the reasons here—
tofore referred to.
818 AGRICULTURAL AND MEoHANIcAL COLLEGE OF TEXAS.
The executive secretary receives all orders for inspection tags. The
orders are then checked and turned over to the shipping clerk. to be
ﬁlled. If remittance ‘accompanies the order, said cash equivalent is
turned over to the chief clerk, who enters the same in his cash receipt
book, and at regular intervals these are deposited in the Bryan banks.
All collections made are subsequently remitted monthly in total to
the State Treasurer at Austin, and ‘ﬁnally the money is available to
the Agricultural and Mechanical College proper through that institu-
tion making draft, through the business manager, On the State Treasurer.
CONCLUSION.
It is seldom our pleasure to audit records in such excellent condition
as we found in your accounting department, and we highly commend
your force for their painstaking efforts, neat and accurate records, and
their very valuable assistance and co-Operation with us in the work
involved.
Respectfully submitted,
J GEN K. BREEDEN,
Certiﬁed Public Accountant.
Comparative General Balance Sheet.


Assets.
Years Ended
Increase.
Aug. 31, 1917 Aug. 31, 1916
Fixed or Invested:
Lands and buildings . . . . . . . . . . . . . . . . . . . . . . . . . . 8 294,274 31 8 264,153 09 8 30,121 22
Furniture and ﬁxtures (includes Feed Control). . . 11 ,207 63 10,318 20 889 43
Machinery and tools . . . . . . . . . . . . . . . . . . . . . . . . . 20,871 39 20,479 43 391 96
Scientiﬁc apparatus . . . . . . . . . . . . . . . . . . . . . . . . .. 9,235 89 9,419 26 *183 37
Harness . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,353 79 1,056 65 297 14
Automobile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 930 00 . . . . . . . . . . . . 930 00
Total ﬁxed . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 337.873 01 3 305.426 63 3 32,446 38
Current:
Cash on hand, local funds, Main Station Treasury 8 24 44 8 151 19 $ *126 75
Cash on hand, local funds, Substation Treasury. . 4,305 14 1 ,071 29 3,233 85
Cash on hand, Feed Control working fund, per
contra . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,000 00 5,000 00 5,000 00
Unexpended balance with Comptroller, per contra 9,724 85 9,249 92 474 93
Feed Control, outstanding C. O. D.’s, per contra. 736 0.0 652 13 8 87
Live stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 34,574 32 32,485 67 2,088 65
Inventory of tax tags, Feed Control, per contra. 5,603 61 1 ,713 69 3,889 92
Chemicals and laboratory supplies . . . . . . . . . . . . . ,221 66 3,69 88 52 78
Books and periodicals . . . . . . . . . . . . . . . . . . . . . . . . 12,389 91 11 ,976 40 413 51
Feed stuffs on hand . . . . . . . . . . . . . . . . . . . . . . . . . . 3,731 42 3,88 05 *155 63
Money crops on hand . . . . . . . . . . . . . . . . . . . . . . . . 4,258 20 3,222 00 1 .036 20
Stationery andsupplies . . . . . . . . . . . . . . . . . . . . . . . 2,990 58 2,984 18 40
Seeds for plantlng . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 .157 75 510 55 647 20
Miscellaneous supplies . . . . . . . . . . . . . . . . . . . . . . .. 6,887 60 6,131 77 755 83
Total current . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 100,605 48 3 82,729 72 8 17,875 76
Total assets . . . . . . . . . . . . . . . . . . . .. 8 438,478 49 8 388,156 35 $ 50,322 14

*Decrease.
AGRICULTURAL AND MECHANICAL COLLEGE OF TExAs. 819


Liabilities.
Years Ended
Increase.
Aug. 31, 1917 Aug. 31, 1916
Current: _
Notes payable, City National Bank (Cusenbary
notes) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 1,858 943 6,858 943 *5,000 00
Notes payable, State school funds . . . . . . . . . . . . . . 2,093 00 2,093 00 . . . . . . . . . . . .
W. Wipprecht, B. M., advance for working fund
per contra . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . 10,000 00 5,000 00 5,000 00
State Treasurer, uncollected taxes, investments,
etc.,'per contra . . . . . . . . . . . . . . . . . . . . . . . . . . 6,339 61 2,365 82 3,973 79
A. and M. College, invested in furniture and
ﬁxtures, per contra . . . . . . . . . . . . . . . . . . . . . . . 1 ,047 95 1 ,047 95 . . . . . . . . . . . .
Total current . . . . . . . . . . . . . . . . . . . . . . . . . . . . S 21 ,339 50 8 17,365 71 8 3,973 79
Net Worth:
Unexpended balance with Comptroller, per contra 8 9,724 85 8 9,249 92 3 474 93
Surplus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 407,414 14 361,540 72 45,873 42
Total surplus . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 417,138 99 3 370,790 64 8 46,348 35
Total liabilities and net worth . . . . . . . .. 8 438,478 49 $ 388,156 35 8 50,322 14
Resources Acquired and Their Application.
Acquired:
Increase in surplus, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 45,873 42
Borrowed or had advanced to us through Business Manager
01 the Agricultural and Mechanica College of Texas. . . . 5,000 00
Total acquired . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 50,873 42
Application:
Invested in lands and buildings . . . . . . . . . . . . . . . . . . . . . . . . . . 8 30,121 22
Invested in furniture and ﬁxtures . . . . . . . . . . . . . . . . . . . . . . . . 889 43
Invested in machinery and tools . . . . . . . . . . . . . . . . . . . . . . . . . 391 96
Invested in harness . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 297 14
Invested in automobile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 930 00
' . 3 32,629 75
Less decrease in scientiﬁc apparatus . . . . . . . . . . . . . . . . . . . . . . 183 37
32,446 38
Increase in cash on hand, Substation Treasury . . . . . . . . . . . . . $ 3,233 85 '
Less decrease in cash on hand, Main Station Treasury . . . . . . 126 75 3 107 10
Increase in cash working fund . . . . . . . . . . . . . . . . . . . . . . . . . . . 5:000 00
Increase in money crops on hand . . . . . . . . . . . . . . . . . . . . . . . . . 3 1 ,036 20
Less decrease in feed stuffs on hand . . . . . . . . . . . . . . . . . . . . . . 155 63 880 57
Invested in live stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,088 65
Invested in chemicals and laboratory supplies . . . . . . . . . . . . . 527 78
Invested in books and periodicals . . . . . . . . . . . . . . . . . . . . . . . . 413 51
Invested in stationery and supplies . . . . . . . . . . . . . . . . . . . . . . . '6 40
Invested in seeds for planting . . . . . . . . . . . . . . . . . . . . . . . . . . . 647 20
Invested in miscellaneous supplies . . . . . . . . . . . . . . . . . . .. . . . . . 755 83
Decrease in notes payable account Cusenbary notes paid off
during year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000 00
Total application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 50,873 42


*D ecrease.
068
'SVXEIJJ :IO H‘SEI’I'IOO 'IVOINVHOEIIKL ([NV 'IVHIILL'IQOIHDV -
Schedule of Inventories, Texas Agricultural Experiment Station, August 31, 1917.


_ ' _ _ Chemicals Postage, . I
Lands and Furniture .Machmery Scientiﬁc Live and Lab. Books and Feed Money Stationery, Seeds for Miscel-
Buildings. and and Tools. Apparatus. Harness. Stock. Supplies. Period- Stuffs. Crops. Office Planting. laneous Totals.
Fixtures. ‘ icals. Supplies. Supplies.
General Administrative: '
General . . . . . . . . . . . . . . . .. $33,044 50 $*6,783 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $10,000 00 . . . . . . . . . . . . . . . . . . .. 3 2,068 15 . . . . . . . . .. 3 T930 00 352,825 85
Main Station: _
Chemistry . . . . . . . . . . . . . .. 3 349 00 3 250 55 3 100 3 2,605 713 4 00 3 8 00 3 2,507 55 3 270 86 . . . . . . . . . . . . . . . . . . .. 3 43 49 . . . . . . . . .. 3 364 96 3 6.40512
Horticulture . . . . . . . . . . . .. 939 60 217 42 194 90 205 31 24 25 370 00 9 40 270 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 371 30 2,602 66
Agronomy . . . . . . . . . . . . . .. 11,566 65 30 00 1,089 60 150 25 131 00 1,227 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 90 . . . . . . . . .. 576 67 14,775 07
Entomolo y . . . . . . . . . . . .. 1,735 00 840 47 137 75 462 60 ..I . . . . . . . . . . . . . . . .. 785 72 145 11 . . . . . . . . . . . . . . . . . . .. 176 25 . . . . . . . . . . . . . . . . . . .. 4,282 90
Plant Pat ology . . . . . . . . .. 1,356 25 971 09 74 20 1,308 47 . . . . . . . . . . . . . . . . . . .. 495 25 935 52 . . . . . . . . . . . . . . . . . . .. 16 50 30 00 132 45 5,319 73
Veterinary Science . . . . . . .. 559 60 309 00 2 50 1,561 00 51 50 123 00 230 02 76 25 . . . . . . . . . . . . . . . . . . .. 12 25 . . . . . . . . .. 557 90 3,483 02
Plant Breeding . . . . . . . . . .. 325 00 299 70 144 75 766 50 . . . . . . . . . . 265 47 43 00 114 99 . . . . . . . . . . . . . . . . . . .. 68 90 . . . . . . . . . . . . . . . . . . .. 2,028 31
TotaLMain Station. ‘$16,831 10l$ 2,918 23 8 1,644 70 3 7,059 84 3 210 75 3 1.993 47 3 4,070 94 3 1,813 21 . . . . . . . . . . . . . . . . . . .. 3 321 29 3 30 00 3 2,003 28 338,896 81
Substations: J
1. Beeville . . . . . . . . . . . .. $13,774 00 3 55 15 3 1,236 50 3 168 65 $ 32 75 3 1,121 25 3 36,50 3 55,45 8 163 00 S 75 00 3 58 25 3 33 00 3 516 00 317,325 50
2. Troup . . . . . . . . . . . . .. 18,500 00 107 50 1,117 40 145 47 61 75 786 00 15 75 . . . . . . . . .. 60 00 . . . . . . . . .. 24 05 . . . . . . . . .. 275 20 21,093 12
3. Angleton . . . . . . . . . .. 12,226 00 223 50 1,289 28 142 70 30 00 1,116 00 7 00 14 40 212 00 790 00 . . . . . . . . .. 182 50 107 35 16,340 73
4. Beaumont . . . . . . . . .. 12,256 74 74 50 882 85 180 27 47 70 1,062 00 5 85 78 30 86 00 . . . . . . . . .. 23 60 4 00 148 25 14,850 06
5. Temple . . . . . . . . . . . .. 16,028 76 132 12 747 89 139 74 46 44 1,046 00 4 00 . . . . . . . . .. 209 50 479 00 55 87 80 00 91 76 19,061 08
6. Denton,. . . . . . . . . . .. 24,393 00 24 50 891 35 140 80 127 25 947 20 7 97 329 70 650 25 1,608 20 22 26 461 50 250 70 29,854 68
7. pur . . . . . . . . . . . . . .. 13,312 85 71 10 1,377 45 310 72 74 50 1,227 50 . . . . . . . . .. 2 00 50 00 . . . . . . . . .. 25 00 100 50 730 60 17,282 22
7. Sheep Breeding . . . . 3,213 20 176 85 308 98 181 56 54 00 4,112 40 . . . . . . . . .. 11 60 161 75 . . . . . . . . .. 143 15 15 '15 60 65 8,439 89
9. Lubbock . . . . . . . . . . .. 12,424 37 162 40 1,483 34 242 05 ‘ 152 00 1,351 00 4 00 36 50 ,340 00 . . . . . . . . .. 40 06 26 00 577 40 16,839 12
9. Pecos . . . . . . . . . . . . . .. 10.525 65 69 85 2,734 70 140 10 59 65 635 50 . . . . . . . . .. 34 75 220 00 620 00 31 25 65 40 406 25 15,543 10
10. Feeding and Breeding 62,186 45 163 75 4,526 95 . . . . . . . . .. 321 00 17,383 00 . . . . . . . . .. 14 00 1,390 17 100 00 46 50 99 00 1,427 49 87,658 31
11. Nacogdoches . . . . . . .. 9,072 55 108 88 686 65 4 124 20 48 00 793 00 5 00 . . . . . . . . .. 120 75 286 00 50 00 49 00 247 67 11,591 70
12. Chillicothe. . . . . . . .. 11,095 14 8 00 38 00 17 50 20 00 600 00 . . . . . . . . . . . . . . . . . . .. 60 00 300 00 17 45 7 50 45 00 12,208 59
14. Sonora (Goats) . . . . .. 25,390 00 5 75 1,905 35 . . . . . . . . .. 68 00 400 00 . . . . . . . . .. .. . . . . . . .. 8 . . . . . . . . .. 52 20 3 60 . . . . . . . . .. 27,832 90
Photographic . . . . . . . . . . . . . . . . . . . . .. 122 35 . . . . . . . . .. 242 29 . . . . . . . . . . . . .. 64 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11 5 . . . . . . . . . . . . . . . . . . .. 440 79
Total,Substations.... $244,398 71 3 1,506 20 319,226 69 3 2,176 05 3 1,143 04 332,580 85 3 150 72 3 576 70 3 3,731 42 3 4,258 20 3 601 14 3 1,127 75 3 4,884 32 3316,36179
Grand total. . . .. $294,274 31 $11,207 63 $20,871 39 3 9,235 89 3 1,353 79 $34,574 32 8 4,221 66 $12,389 913 3,731 42 3 4,258 20t$ 2,990 58 3 1,157 75 3 7.817 60 $408,084 45


*lncludes “Feed Control" inventory of $1,047.95. T O G S M d 1K ﬁ
ne rant" ix,” 0 e , ve passenger car.
Comparative Statement of Operations—“Feed Control.”

Year Ending August 31, 1917. Year Ending August 31, 1916. Increase.
Revenues:
Sales of tax tags . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 96,584 63 $ 77,553 74 8 19,030 89
Penaltles (ﬁnes) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 960 00 260 00 700 00
Total revenues . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . 8 97,544 63 $ 77,813 74 $ 19,730 89
Expenses; ‘ _ _ ~
Tag Inventory begmnmg of year . . . . . . . . . . . . . . . . . . . . . $ 1 ,713 69 $3 2,616 08 31; *902 39
Purchases dunng year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15, 186 91 5,885 40 9,301 51
. $ 16,900 60 8 8,501 48 $ 8,399 12
Less tag mventory end of year . . . . . . . . . . . . . . . . . . . . . . 5,603 61 1,713 69 3,839 92
Balance, tag expense for year . . . . . . . . . . . . . . . . . . . . . . . $ 11 ,296 99 0 T; 6,787 79 $ 4,509 20
Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,500 00 6,000 00 *500 00
'lravehng expenses, Inspectors, etc . . . . . . . . . . . . . . . . . . 7,284 15 8,401 60 *1 ,117 45
Salarles, executlve and ofﬁce (pro rata), inspectors, etc. . 13,439 13 14,508 53 *1 ,069 40
Labor..._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 762 74 75 12 687 62
Publicatlons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,497 62 1,655 51 842 11
Ofﬁce supplies; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,142 85 79 47 347 38
Contingent, mlscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,769 60 909 06 860 54
Total expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43,693 08 39, 133 08 $ 4,560 00
Net revenue to surplus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 53,851 55 . . . . . . . . . . . . . . . . . . . . . . .. $ 38,680 66 L8 15,170 89 '
*Decrease.


[g3 'svXsJ, a0 EPBEI'I'IOO 'Ivomvnoam (my 'IVHDLL’IHOIHDV
822
' AGRICULTURAL AND MEoHANIc-AL COLLEGE OE TExAs.
Analysis of Receipts and Disbursements, “All Funds.”

September 1, 1916, balances . . . . . . . . . . . . . . . . . . . . . . . . . .
Receipts:
Federal Appropriations:
Hatch fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Adams fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
State Appropriations:
Appropriations for 1916-17 . . . . . . . . . . . . . . . . . . .
Feed Control:
W. Wipprecht, B. M., additional advance for
working fund . . . . . . . . . . . . . . . . . . . . . . . . . . .
C. O. D. remittances, 1915-16 sales . . . . . . . . . . . .
Sales of tax tags . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Fines collected, penalties . . . . . . . . . . . . . . . . . . . . .
Local Funds:
General. Administration and Main Station . . . . . .
Substations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Disbursements :
Federal Appropriations:
Hatch fund, see schedule . . . . . . . . . . . . . . . . . . . . .
Adams fund, see schedule . . . . . . . . . . . . . . . . . . . .
State Appropriations: _ .
General Administration and Main Station. . . .
Substations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Feed Control:
Remitted State Treasurer . . . . . . . . . . . . . . . . . . . .
'Local Funds:
General Administration and Main Station. . . . . .
Substations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
September 1, 1917, balances . . . . . . . . . . . . . . . . . . . . . . . . . .
Unex ended balance of 1916-17 appropriation with
omptroller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Feed Control, working fund . . . . . . . . . . . . . . . . . . . . . . . . . .
Local funds, Main Station Treasury . . . . . . . . . . . . . . . . . . .
Local funds, Substation Treasury . . . . . . . . . . . . . . . . . . . . .
$151000 00
15,000 00

8 5,000 00
652 13
95,848 63
960 00
_._._____-__.
8 2,347 24
35,385 93
8 6,222
$30 , 000
135 , 000
102 ,460
37 , 733
48
00
$15,000 00
15,000 00

. $47 , 534 89
77 . 740 26

$97 ,460 76
8 2,473 99
32,152 08


s u v n - s Q a s a
. u u n s n . c s 0
~ 0 . . n n s a n -

$30 , 000
125 ,275
97 , 460
34 , 626
00
76
07
$311,416 41
287,361 98
$ 24,054 43
$ 24,054 43
Analysis of Disbursements, “State Funds.”-

Ento- Plant Veterinary Plant
General. Agronomy. mology. Pathology. Science. Dairy Poultry. Breeding. Totals.
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $19,367 95 . . . . . . . . .. 1,477 70 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $20,845 65
Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ,740 68 8 451 53 6 60. 400 00 3 90 00 S 296 44 3 176 00 3 355 40 3,516 65
Furniture and ﬁxtures . . . . . . . . . . . . . . . . . . . . . . . . . .. 68 05 30 00 1 85 . . . . . . . . . . . . . . . . . .. 48 40 39 60 . . . . . . . . .. 287 90
Oﬁice supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,303 53 34 14 106 34 . . . . . . . .. 11 90 5 00 . . . . . . . . .. 24 47 1,485 38
Freight and express . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 466 79 153 40 16 69 3 66 ‘6 19 20 90 91 36 12 87 771 86
lravelmg expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,628 32 . . . . . . . . .. 236 25 . . . . . . . .. 161 40 . . . . . . . . .. 18 90 71 65 3,116 52
Repairs and buildings . . . . . . . . . . . . . . . . . . . . . . . . . .. 721 42 3,238 73 307 80 16 50 170 21 2,269 10 1,377 74 . . . . . . . . .. 8,101 50
Seedsand plants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 40 00 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 0
Fertilizers. . . . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . . . . . . . . . . . . . . . . . 167 90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167 90
Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 251 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 251 19
Feed stuffs . . . . . . . . . . . . . . . . -. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 645 00 125 29 . . . . . . . . . . ' 770 29
Scientiﬁc apparatus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 54 2 40 . . . . . . . . . . . . . . . . . . . 33 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 19
Farm machinery, implements and tools. . . . . . . . . . . . . . . . . . . . . . 133 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 14 . . . . . . . . . . . . . . . . . . . . 210 29
Live stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 00 . . . . . . . . . . 72 00
Exhibits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 226 90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 226 90
Photographs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 362 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 362 21
Miscellaneous supplies . . . . . . . . . . . . . . . . . . . . . . . . .. 503 33 93 85 92 66 22 95 13 59 4 00 38 08 11 40 779 86
Publications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,382 76 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,382 76
Building repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140 95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 90 394 92 . . . . . . . . . . 568 77
Machinery repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5O 63 33
Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118 45 . . . . . . . . . . 321 89 . . . . . . . . . . 440 34
Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $33,196 07 $ 4,513 88 3 2,245 89 443,11 ‘5 604 99 3 3,398 88 3 2,655 78 $ 476 29 $47,534 89


888 'SVXEIJ, so crozrrrog) 'IVOINVHOH]\[ (my 'IV‘cIflL'IIlOIHBV
‘V88
'SVXELL JO HBEITIOO 'IVOINVHOEIW (INIV 'IVHlLL'IﬂOIHDV
Analysis of Disbursements, “State Funds,” Substations.


(1) (2) (3) (4) (5) (6) (7)
Sheep
Beeville. Troup Angleton. Beaumont. Temple Denton. Spur Breeding.
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 1,620 00$ 1,620 00$ 1,620 00$ 1,860 00$ 1,150 00$ 1,625 00$ 1,375 00 . . . . . . . . ..
kabgr . . . . . . . . . . . . . . . . . . . ..- . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ,317 70 ,466 59 ,870 59 ,883 09 1,631 46 ,524 29 ,308 62 1,221 17
an s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. _ 405 60 . . . . . . . . . . . . . . . . . . .. 506 71 316 97 1,916 28 521 72 206 04
Building repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 117 98 96 06 192 24 139 02 274 82 8 00 191 53 87 47
Farm machinery, implements and tools . . . . . . . . . . . . . . . . . . . ..'. 04 73 74 41 11 110 83 96 59 273 99 91 49 68 63
Machinery repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 110 31 43 52 63 57 4 89 24 08 172 05 134 28 26 27
Furniture and ﬁxtures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . 16 20 175 50 48 85 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 75
Oﬁice supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 49 10 36 50 73 O4 ' 33 28 29 00 66 55 49 60 28 42
Scientiﬁc apparatus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 40 4 08 34 1 92 . . . . . . . . . . . . . . . . . . .. 33 12 7 95
Live stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 325 00 . . . . . . . . 350 00 . . . . . . . . . . 25 00
Traveling expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 43 95 3 10 37 50 68 11 30 20 42 50 89 44 554 37
Feed stuffs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 304 50 10 60 30 65 256 84 315 61 2 80 1 95 822 48
Seeds and plants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 132 98 57 50 89 11 77 52 61 97 171 44 48 34 12 00
Fertilizers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 30 00 84 00 44 80 . . . . . . . . . . . . . . . . . . .. 2 00 . . . . . . . . ..
' Freight and express . . . . . . . . . . . . . . . . . . . . ..' . . . . . . . . . . . . . . . .. 2 97 15 59 51 91 18 77 . . . . . . . . .. 13 55 1 41 2 60
Miscellaneous supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 238 33 _ 71 04 175 94 66 33 36 85 223 87 116 13 161 13
Totals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 4,380 86 $ 3,544 52$ 4,507 50 3 5,499 96 $ 3,967 55 $ 6,390 32 $ 3,979 63 $ 3,302 28
9238 'svxal, so asarnog) qvomvnoam (INV rivanmnomsv
Analysis of Disbursements, "State Funds," Substations—Continued.


<8) <9) <10) <10) (11) (12> <13)
Feeding Feeding
and and _
Lubbock. Pecos. Breeding Breeding Nacog- Chllll- Sonora. Total
General. Swine. doches. cothe
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 1,620 00 35 1,200 00 8 525 00 . . . . . . . . .. $ 1,680 00 8 80 00 $ 420 00 $16,395 00
Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,582 96 1,825 06 2,131 89 . . . . . . . . .. 1,115 35 . . . . . . . . .. 489 55 .,368 32
Lands . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000 00 5,000 00
Buildings . . . . . . .I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,496 31 . . . . . . . . .. 1,063 57 40 57 444 15 4,264 76 ,279 00 13,461 68
Building repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 49 75 185 89 69- 98 . . . . . . . . .. 200 78 4 00 125 50 2,409 02
Farm machinery, implements and tools . . . . . . . . . . . . . . . . . . . . . . 180 26 111 97 491 68 . . . . . . . . . . 50 23 5 04 1 455 64 3,056 24
Machinery repairs . . . . . . . . . . . . . . . . . . . r . . . . . . . . . . . . . . . . . . .. 43 20 63 06 177 46 . . . . . . . . .. 50 15 . . . . . . . . . . . . . . . . . . .. 954 84
Furniture and ﬁxtures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 00 . . . . . . . . . . 345 30
()ﬁice supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 44 28 52 12 23 20 . . . . . . . . .. 57 4'7 21 8O 20 00 584 36
Scientiﬁc apparatus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 73 20 8 40 . . . . . . . . . . . . . . . . . . .. 2 34 12 00 . . . . . . . . .. 16 75
Live stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80 00 447 00 13 20 . . . . . . . . .. 644 00 1,884 20
Traveling expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 132 00 96 30 . . . . . . . . . . . . . . . . . . .. 39 40 . . . . . . . . .. 70 97 1,207 84
Feed stuﬁ's . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 68 02 7 30 4,573 11 1,445 02 130 35 . . . . . . . . .. 125 34 8,094 57
Seeds and plants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 56 68 77 06 6 50 7 47 19 45 82 . . . . . . . . .. ' 953 61
Fertilizers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113 80 . . . . . . . . . . . . . . . . . . . . 274 60
Freight and express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 63 13 48 77 430 65 . . . . . . . . .. 21 9 41 0 ' 252 09 1,021 43
Miscellaneous supplies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 192 57 492 68 347 88 120 47 31 96 129 12 158 20 2,562 50
Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 6,602 36 ‘E3 4,168 61 $10,607 92 3 2,060 56 $ 3,997 76 8 4,690 14 $10,040 29 $77,740 26

826 AGRIoULTURAL AND MEOHANIOAL COLLEGE OF TExAs.


Receipts and Disbursements—“Local Funds.”
Sept. 1, _ Sept. 1,
1915 Receipts. Total. Dlsburse- 1917
Balances. ments. Balances.
General Administrative. '. .- . . . . . . . . . . . . . . . . . 3 1,295 84 ‘6 1,295 84 3 1,287 99 3 7 85
Main Station:
Main Station Treasury . . . . . . . . . . 8 151 19 . . . . . . . . . . 151 19 3 151 19 . . . . . . . . . .
Agronomy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 1,038 00 1,038 00 1,034 81 8 3 19
Horticulture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 40 13 4O . .L . . . . . . . 13 40
Total Main Station . . . . . . . .. 8 151 19 3 1,051 40 3 1,202 59 3 1 ,186 00 8 16 59
Substations :
1. Beeville . . . . . . . . . . . . . . . . . .. 8 27 92 8 396 65 3 424 57 $ 232 56 $ 192 01
2. Troup . . . . . . . . . . . . . . . . .. 116 51 353 79 470 30 17 32 452 98
3. Angleton . . . . . . . . . . . . . . . . .. 133 81 664 99 798 80 131 07 667 73
4. Beaumont . . . . . . . . . . . . . . . .. 51 51 591 81 643 32 409 38 233 94
5. Temple . . . . . . . . . . . . . . . . . .. 102 56 636 94 739 50 415 47 324 03
6. Denton . . . . . . . . . . . . . . . . . .. Dr 193 49 506\ 23 312 74 1,464 06 Dr1,151 32
7. Spur . . . . . . . . . . . . . . . . . . .. 113 28 967 47 1,080 75 81 62 27 13
7. Sheep Breeding Work: . . . . . . 102 45 1,873 09 1,975 54 721 76 1 .253 73
_ 8. Lubbock . . . . . . . . . . . . . . . . .. Dr 100 31 1.058 33 95 02 955 26 76
9. Pecos . . . . . . . . . . . . . . . . . . . .. 439 55 2,480 89 2,920 44 1,027 19 1,893 25
10. Feeding and Breeding, .
(general) . . . . . ., . . . . . . . .. 47 58 19,990 97 20,038 55 20,490 55 Dr. 452 00
10. Feeding and Breeding, Dairy. . . . . . . . . .. ,08 73 2,083 73 2,076 40 7 33
10. Feeding and Breeding,
_ Poultry . . . . . . . . . . . . . . . . . . . . . . . . . . .. 661 41 661 41 675 03 Dr. 13 62
11 Nacogdoches . . . . . . . . . . . . . .. 1,07 61 251 71 359 32 99 02 260 30
12' Chillicothe . . . . . . . . . . . . . . .. 101 17 40 70 509 87 278 21 231 66
14- Sonora (Goats) . . . . . . . . . . . . . . . . . . . . . . . 1,158 95 1,158 95 1,245 27 Dr. 86 32
Foul Brood—Entomology . . . . . . .. 21 14 826 20 847 34 84 34 . . . . . . . . ..
Photographic . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 474 07 474 07 255 57 218 50
Total Substations . . . . . . . . . . . $ 1,071 29 $35,385 93 $36,457 22 $32,152 08 3 4,305 14
Grand total. . . . . . . . . . . . 8 1,222 48 337,733 17 $38,955 65 $34,626 07 3 4,329 58
Analysis of Disbursements “Federal Funds,” July 1, 1916, to June 30, 1917.
Hatch Adams
Fund. Fund.
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 11,058 03 $ 10,075 35
Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,382 89 1,866 12
Stationery and postage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 16 1 21
Telegrams . . . . . .7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 50 . . . . . . . . . . . .
Freight and express . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . '. . 80 47 161 00
Heat, light and water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 64 314 10
Chemicals and laboratory supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106 31 779 98
Seeds, plants and sundry supplies, agriculture . . . . . . . . . . . . . . . . . . 113 40 18 25
Seeds, plants and sundry supplies, horticulture . . . . . . . . . . . . . . . . . 15 83 7 70
Seeds, plants and sundry supplies, botany . . . . . . . . . . . . . . . . . . . . . . 6 64 150 20
Seeds, plants and sundry supplies, entomology . . . . . . . . . . . . . . . . . . 19 25 31 77
Seeds, plants and sundry supplies, miscellaneous . . . . . . . . . . . . . . . . 2 17 32 06
Fertilirers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 10
Feed stuffs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 45 ' 75 05
Library... ._. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 30 02- 15 30
Tools, machinery and appliances, new purchases . . . . . . . . . . . . . . . . 282 04 435 74
Tools, machinery and appliances, repairs . . . . . . . . . . . . . . . . . . . . . . . 10 65 23 63
Furniture and ﬁxtures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 00 270 51
Scientiﬁc apparatus and specimens . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 9 62 200 54
Live stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 00 55 00
Traveling expenses, station work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 365 05 . . . . . . . . . . . .
Traveling expenses, Adams investigation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189 70
Building repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246 88 264 69
Contingent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . 20 00 . . . . . . . . . . . .
Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 15,000 00 8 15,000 00
PRAIRIE VIEW NORMAL AND INDUSTRIAL COLLEGE. 82
*2
Feed Control Service, Outstanding C. O. D., August 31, 1917.


Amount.
Lockney Coal and Grain Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S 2
Gerlock-Higgins Company . . . . . . . . . . . .~ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
Sealy Oill Mill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
St. John Mills, St. John, Kansas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
Yorktown Cotton Oil Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
Pioneer Flour Mills . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
Peoples Oil and Cotton Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
Industrial Cotton Oil Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
Riverside Cotton Oil Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 00
El Campo Cotton Oil Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 50
Bell Grain Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
Alamo Oil and Reﬁning Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 00
Elg1n_Cotton Oil Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 00
C. Milling Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' 20 00
Levita Roller Mills . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Lone Star Brewing Association . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . 28 50
Ladona Cotton Oil Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 00
Garvin Flour and Grain Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 00
Grand Prairie Custom Mills . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 50
Pepper Brothers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Golden Rod Manufacturing Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 00
E, L_ Grem Manufacturing and Grain Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 736 00


PRAIRIE VIEW NORMAL AND INDUSTRIAL COLLEGE FOR
~ COLORED YOUTHS.
REPoRT oE SUBCOMMITTEE No. 9.
The Prairie View Normal and Industrial College was organized under
an Act of the Legislature in 1879, the expressed purpose being for
the preparation and training of colored teachers. In 1890, the second
Morrill Act, passed by the Congress of the United States for the
further endowment of agricultural colleges, gave it recognition under
the condition that in such States as make a distinction of race or color,
and in which an educational institution. had been established for the
education of colored students in agriculture and the mechanic arts,
such State might report an equitable division of the fund under the
Act between one college for white students and one school for colored
students.
The control of the college is vested by law in the Board of Directors
of the Agricultural and Mechanical College, and this board appoints a
principal of: the institution and the members of the faculty.
At present the college organization comprises the divisions of normal
arts, household arts, rural arts (agriculture), and mechanic arts.
The general balance sheet of the college on August 31, 1917, as pre—
sented by the auditor of the Agricultural and Mechanical College, shows
total inventoried assets of $485,892.49, of which $259,014.61 is in build-
ings and $53,050 is represented by 1,435 acres of land. The report
indicates an increase in the surplus on August 31, 1917, over August
31, 1916, of $132,872.79.
OPERATING COSTS.
I
The expenditures for the year 1916-1917 for salary and wages total
$69,233.21, the total of supplies purchased during the same year
828 PRAIRIE VIEW NORMAL AND INDUSTRIAL COLLEGE.
amounted to $99,069.97, with a consumption of supplies aggregating
‘$96,730.70.
The total. operating cost for the year was $182,589.10; while operating
revenues ‘comprising receipts from students, departmental sales, interest
and proﬁt on book store, amounted to $116,974.23, leaving the net cost
for operation to the State and to the Federal Government $65,594.87.
This statement is susceptible of the further explanation that while the
college received $185,846.15 from the State, the net worth of the assets
on the general balance sheet of the college had increased by the end
of the ﬁscal year in the sum of $132,872.79, leaving the net cost to the
State during the year 1916-1917, $52,975.36; Federal appropriation
through the Morrill fund was $12,500, augmented by interest the
amount of $119.51, making the net operating expenses $65,594.87.
An inquiry into the comparative cost to students during the past
three years of attendance at the college shows that for the year 1914-
1915 the cost was for girls, $111.24; and for boys, $118.74. For the
year 1915-1916 the cost was for girls, $108.65, and boys, $116.15 For
the year 1916-1917 the cost for girls was $114.05, and for boys, $121.55.
The items of cost include entrance, medical and lecture fees, uniform,
and subsistence for an. average of eight and a half months, including
board, light, heat and laundry. '
TEACHERS AND SALARIES.
There are now thirty-seven teachers in the faculty and about forty
officers and employes. The enrollment of pupils on December 13, 1917,
as shown by the records of the college treasurer’s ofﬁce was 895. The
hours of work of the teachers are long and the classes in many de-
partments very large. An estimate given the Committee places the
average number of students in classes at forty-two for the ﬁrst year
students, forty-six for the second year students, and thirty for the
fourth year students.
It is entirely safe to assert that in this institution the State is secur-
ing more in teaching effort for the like expenditure than in any other.
The faculty would seem to be as capable as it is practicable to secure
under all the circumstances; and it appears that good judgment has
been exercised in cndeavoring to identify with the work of the college
teachers familiar with the conditions, industrial and social, that must
surround the graduates in their work. The Committee believes many
of the salaries below what equal teaching ability commends in the
public schools, and that a just recognition of this fact will undoubtedly
prove beneﬁcial to the work of the institution.
NUMBER OF PREPARATORY STUDENTS TOO LARGE.
The Committee is of the opinion that the number of students per-
mitted to enroll in the preparatory classes is too large. A few such
pupils to constitute classes necessary ‘to give the normal course stu-
dents practice in actual class instruction and school discipline is both
PRAIRIE VIEW NORMAL AND INDUSTRIAL COLLEGE. 829
permissible and advisable, but the number of such pupils accepted
should be limited to the minimum required for this purpose. To en-
courage the enrollment of preparatory course pupils in considerable
numbers, is calculated to hamper the real work expected of the in-
stitution. i
POSSIBILITIES.
The possibilities of this institution in the educational work of the
State presents a problem of considerable importance, challenging the
gravest consideration. Created primarily for training teachers, it has
extended its activities to agriculture and the simpler mechanic arts,
though the preparation of teachers is still its chief work, probably 7.
per cent of the teachers in the negro schools of Texas today being grad-
uates or students of this institution. The college is required by statute
to maintain a four years’ college course of classical and scientiﬁc studies,
to which graduates of the Normal should be admitted without exami-
nation. Thus is provided in the one institution a normal board for
training teachers for service in the public schools; vocational instruc-
tion in agricultural and mechanical arts, and in the household arts,
and what amounts to a university course.
IMPORTANCE OF AGRICULTURAL EXTENSION.
The negro race has as yet but small appreciation of the value and
uses of education, of manual training, and of the mental and moral
discipline following systematic study. Large numbers of these youths
go each year to this school with no idea of what they wish to learn.
To take these young men and Women and school them in those things
which will mean more for the advancement of the members of the race
as citizens, increasing their usefulness as a reliable asset in the edu-
cational, the moral, the agricultural and the industrial development of
the State, lies a tremendous task and a serious problem, apparently
growing more complex from year to year. The negro as a factor in.
farming enterprises is growing less stable, as evidenced by the con-
stant move to the towns and cities; yet agriculture is the most de-
pendable employment for the race, and is the one in which habits of
living leading to improved moral conditions, health conditions, greater
ﬁnancial independence, and. that sane view of social conditions essential
‘to any material racial advancement. To exert any considerable -in-
ﬁuence upon the negro race in Texas calculated to make farm occu-
pation more attractive through this college, may be a tremendous under-
taking, yet the Committee is imbued with the ﬁrm belief that it is the
duty of the State to direct that this effort be made and that liberal
provision for carrying out such policy be provided. In this connection
it should be mentioned that the Federal Government is taking cognizance
of the agricultural situation as related to the negro as a labor factor,
and is instituting active agricultural extension work among. the negroes
‘of the State with. headquarters for the work at the Prairie View Normal
830 PRAIRIE VIEW NORMAL AND INDUsTRIAL COLLEGE.
College, and in direct co-operation with the agricultural extension de-
partment of the Agricultural and Mechanical College.
The Committee would suggest, therefore, that the normal courses,
training teachers for the negro schools, and the agricultural courses,
instilling in the minds of the young men an appreciation of the value
of better farm methods and a realization of the greater advantages to
their race to come from "farm life as the best means of improving the
moral, the healthful and the ﬁnancial conditions of the race, be the
chief lines of educational work in the Prairie View Normal and Indus-
trial College.
Respectfully submitted,
(Signed) LEONARD TILLoTsoN,
Chairman.
OsOAR DAvIs,
_House Subcommittee No. 9.
I. E. CLARK,
Chairman, Senate Subcommittee No. 9-
FINANCIAL STATEMENT.
General Balance Sheet, August 31, 1917.
. Assets:
Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 259,014 61
Telephone system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 680 00
lag pole . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 00
Water works system . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . . . . . . . . . . 10,000 00
Sewer system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000 00
Fire protection apparatus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 560 00
Outside electrical equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 720 00
Department equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70,176 38
Total buildings and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 346,300 99
Lands (1,435 acres) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53,050 00
Total capital assets (property) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 399,350 99
Inventory of consumable supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,195 45
Total property of all kinds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 413,546 44
Net worth of book store . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 413 71
Farmers National Bank, local funds . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 *12,839 96
Credits with State Treasurer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67,362 01
Cash account local treasurer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,911 29
Total free cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59,433 34
Farmers National Bank, Morrill fund, 1917-18 . . . . . . . . . . . . . . . . . . . 12,500 00
Total assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 485,893 49
Liabilities '
Surplus Accounts:
' Surplus invested in ﬁxed assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 399,350 99
Surplus invested in consumable supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 , 195 45
Surplus invested in book store . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 413 71
Financial Surplus: ‘
Appropriated for use of the several departments . . . . . . . . . . . . .8 56,455 15
Free and unappropriated surplus . . . . . . . . . . . . . . . . . . . . . . . . . . . ,9 19
Total ﬁnancial surplus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59,433 34
Total surplus (or net worth) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 473,393 49
1917-18 Morrill fund held in trust . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,500 00
Total surplus and liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 485,893 49
N ote—Surplus August 31, 1917, as shown . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 473,393 49
Surplus August 31, 1916, as shown by previous report . . . . . . . . . . . . . . . . . . 340,520 70
Increase . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 132,872 79
*Decrease.
PRAIRIE VIEW NORMAL AND INDUSTRIAL COLLEGE. 831
Condensed Statement of Operations, 1916-l7.
Salaries and Wages: ,
Heads of departments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 17,996 12
Associate Professors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,805 02
Assistant Professors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,497 73
Clerical help . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2, 177 95
Campus laborers (on grounds) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . l ,678 34
Other labor (ianitors, etc.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,068 05
Total salaries and labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .55 69 ,233 21
Live stock feed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 1,088 47
Uniform supplies (cloth, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9, 124 11
Sundry consumable supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88,857 39
Total supplies purchased . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 99,069 97
Deduct increase in supply inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2, 39 27
Total supplies consumed during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96,730 70
Traveling expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 683 60
Telegraph and telephone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216 38
Bond of local treasurer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7o 00
Subscriptions to publications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 210 86
Publications b the Normal (catalogues, etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 434 88
Special medica services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 15
Advertising and exhibits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 759 53
Lecturers, sermons, and entertainments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,202 99
Repairs to buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,694 55
Depreciation of capital assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,307 25'
Total operating cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 182,569 10
Deduct Operating Revenues:
Receipts from students . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 105,861 74
Departmental sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,454 51
Interest on bank balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144 27
Net proﬁt earned by book store . . . . . . . . . . . . . . . . . . . . . . . . . . . . 513 71
Total operating revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 116,974 2,3
Net cost to the State and Nation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 65 ,594 87
Distribution of Cost Between the State and the Nation, 1916-17.
The State of Texas appropriated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 186,005 00
Deduct unused balance turned back to the State . . . . . . . . . . . . . . . . . 156 85
Net amount received from the State of Texas . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 185 ,848 15
At the end of the ﬁscal year, however, the State had increased its investment at
Prairie View, as shown by increase in net worth on the General Balance Sheet. 132 ,872 79
Making the net cost to the State during the year . . . . . . . . . . . . . . . . . . . . . . . 52,975 36
The net cost to the Federal Government was the $12,500.00 Morrill fund appro-
priation plus $119.51 interest on this fund, all of which-was used in paying
salaries of teachers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,619 51
Making the net cost to both State and Nation as shown by the Condensed State-
ment of Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 65,594 87
Proof.
Net worth of the Normal September 1, 1916 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 340,520 70
Appropriated by the State (as shown above) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185,848 15
Appropriated by the Federal Government (as shown above) . . . . . . . . . . . . . . . . . . . 12,619 51
Total to account for . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 538,988 36
Deduct net cost of operations as accounted for and analyzed on Condensed State-
ment of Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 65,594 87
Net worth of the Normal as shown by General Balance Sheet August 31, 1917. . .3 473,393 49
832 JOHN TARLE'roN AoRIcULrURAL COLLEGE.
‘JOHN TARLETON AGRICULTURAL COLLEGE.
REPORT or SuBcoMMITTEE N o. 9.
The report of the physical properties and operation of this institution
is based upon an examination made by Hon. Oscar Davis, a member
of the Committee. The Tarleton College property at Stephenville, in
Erath county, was offered by the citizens of that city and county to
the State as a junior agricultural college, and under the terms of the
Act accepting theproperty, embraces a college campus of forty acres, upon
which are four buildings, together with an endowment fund of $7 5,000,
and a tract of 500 acres of farm land. By the terms of the Act the
school is to be co-educational, and the courses of instruction‘ will in-
clude the various branches of agriculture and animal husbandry, to—
gether with home economics. The status of the school work will be
that assigned to junior agricultural colleges. Military training is re-
quired of all male students.
Apparently the land provided for the institution is sufficient upon
which to make a beginning, but would not seem to be sufficient for the
establishment of a school of the size that will probably be developed
at this place; and in the judgment of the Committee more .land should
be provided. as opportunity presents.
The student loan fund of $75,000 is not now being utilized, and the
Committee would recommend that the board keep the fund invested in
such securities as would yield a reasonable rate of interest regularly and
which would permit of any part being made‘ available for student loan
purposes when needed. At the present time the fund might be in-
vested in liberty bonds or other Government obligations.
Repairs to the main building and the girls’ dormitory are much
needed, and an *emergency appropriation for the purpose would be
justified. Provision should be made for a central heating and light-
ing plant, “provided that no appropriation be made for these purposes
prior to the year 1919. ‘ '
(Signed) LEONARD TILLOTSON,
Chairman.
OscAR DAvrs,
House Subcommittee No. 9.
I. E. CLARK,
Chairman, Senate Subcommittee No. 9.

'*Amendment by Senator Westbrook adopted by the Central Committee, strik-
ing out the word “emergency.”
HThis, proviso added by the Central Committee by amendment proposed by
Senator Westbook.
JOHN TARLI-JTOX AGRICULTURAL COLLEGE. 83
C10
REPORT OF HON. OSCAR DAVIS.
H on. Leonard Tillotson, Chairman, House Subcommittee No. 9, and
Hon. I. E. Clark, Chairman, Senate Subcommittee No. 9:
I herewith present for your consideration my report on the John
Tarleton Agricultural College.
HISTORICAL.
The John Tarleton Agricultural College, as provided for by the
Thirty-ﬁfth Legislature at its regular session, is one of the survivors
of a large family of schools. 6
By the terms of the Act creating this school the people of Stephen—
ville and Erath county donated to the State of Texas The John Tarleton
College property, consisting of a small campus, which was subsequently
enlarged to forty acres, and four buildings, as follows: one main or
administrative building, one girls’ dormitory, one ﬁne arts building and
one cottage, together with an endowment fund of $75,000.
In addition to the above, they purchased and donated to the State
one tract of farm land of 500 acres. ‘
LOCATION.
The campus is located upon a forty-acre tract just inside the western
corporate limits of the city of Stephenville. The tract admirably
suited for a college campus. It is nearly level, sandy enough never
to become muddy, and is well stocked with a natural growth of fairly
good sized trees. 9
Dr. Bizzcll, the administrative head of the school, had a landscape
gardener and a civil engineer prepare a campus plan, which is attached
to this report. The plan is so arranged as to provide for the gradual
development of a harmonious group of buildings of sutﬁcient magni-
tude to care for the needs of the school for many years to come.
The farm of 500 acres is situated one mile inan easterly direction
from the college campus. This tract of land is well adapted to the
purposes for which the college intends to use it. The land has been
subdivided into tracts for agronomy, horticulture, animal husbandry
and dairying.
A modern ﬁve-room cottage has been erected and considerable fenc-
ing and other improvements made.
BUILDINGS.
These consist of the old buildings of the John Tarleton College. Of
these there are three brick and one frame. The administration build-
ing, the girls’ dormitory, and the music hall are all of brick, but in a
dangerous condition due to the giving way of the foundations and
cracking of the walls.
The main building and the girls’ dormitory can probably be repaired
at a reasonable cost, but the music building looks as though it should
now be condemned.
834 JOHN TARLETON AGRICULTURAL COLLEGE.
The frame building is a cottage and is being used as a residence by
one of the professors, who pays, $20 per month rent.
Work is soon to begin upon the $100,000 agricultural building pro?
vided for in the Act establishing the school.
“ EQUIPMENT.
For the farm the following equipment has been purchased, viz: one
span of mules, one farm wagon and one Ford car. Considerable equip-
ment has been ordered for the school, but on account of the disturbed
condition of the country only a small amount has been received, and
as a result school work is being greatly impeded.
STAFF.
The staff appeared to have been selected on account of peculiar ﬁt-
ness for their several places, each having had considerable training in
the different lines to which they have been assigned. One chair, the
instructor in woodwork and mechanical drawing, had not been ﬁlled,
on account of inability to secure a competent person to serve for the
$1,200 per annum provided for in the bill. The work as outlined
seemed to be well coordinated and the staff to be working harmoniously
and as effectively as possible under existing difficulties which are due
to lack of proper space and equipment.
LOCAL ADMINISTRATION.
The local administration is too young for one to form any deﬁnite
conclusions as to its future.
COST.
My observations lead me to conclude that a junior agricultural edu-
cation could be obtained here at a very reasonable cost to both the State
and the student.
ATTENDANCE.
The attendance this year is necessarily low, on account of the new-
ness of the school and the fact that it was not in a position to handle
a large student body. Most of the pupils are from Erath county, and
more than half from the city of Stephenville. '
SCOPE OF \VORK.
It is intended that this shall be strictly a junior agricultural college,
where boys and girls may be enabled to secure a junior education that
will ﬁt them for the home and the farm. While there are standard
entrance requirements, provisions have been made for “special students,”
who are not qualiﬁed to meet the entrance requirements. Military
training is required of all male students.
THE GEUBBs VOCATIOXAL CoLLEeE. 835
RECOMMENDATIONS.
In my opinion, an early emergency appropriation should be made
for the repair of the main building and the girls’ dormitory.
It would also, I think, be economical in the long run to provide now
for a central heat and light plant.
The student loan fund is larger than now necessary for the purpose,
and the Board of Directors should invest it in. such manner as will
realize the largest revenue.
Respectfully submitted,
(Signed) OSCAR DAVIS,
House Subcommittee No. 9.

*THE C-RUBBS VOCATIONAL COLLEGE.
REPouT OF SUBCOMMITTEE No. 9.
This institution, created by the Thirty-ﬁfth Legislature, at its reg-
ular session in 1917, through the acquisition of the old Carlisle Military
Academy, located at Arlington, between Fort Worth and Dallas, has
a physical plant at present comprised of a two-story dormitory for
women, a ﬁne and applied arts hall, mess hall, academic and admin-
istration building, gymnasium, and one residence, all frame structures,
and a brick barracks for men. These structures will accommodate
about 80 students on the campus and provide teaching room for 175
to 200 students. The value of the entire plant is estimated by the
Committee at $100,000. The Legislature appropriated $100,000 for
the erection of a main building, work on which is expected to be begun
soon. The campus on which the buildings are located comprises six-
teen acres situated in the town of Arlington. There is not enough
land in the campus‘for the proper accommodation of a State institu-
tion. Included in the property is one hundred acres lying west of
the town, a distance of something more than one-half mile, and in a
rather inconvenient form.
By the Act of the Legislature creating the school, _it is declared to be
a “Junior Agricultural. Mechanical and Industrial College for the
education of white boys and girls in this State in the arts and sciences
in which such boys and girls may acquire a good literary education of
academic grade, at least, together with a knowledge of agriculture, hor-
ticulture, ﬂoriculture, stock raising, and domestic arts and sciences,
including the several branches and studies usually taught in the estab-
lished institutions of like character, having in view the training of the
youth for the more important industrial activities of life and a good
practical literary education.”
There is a faculty of ﬁfteen, headed by Professor M. L. Williams,
dean of the school; and the school has a present student enrollment of
about sixty.

*We, the Central Legislative Investigating Committee, recommend the repeal
of the Act establishing the Grubbs Vocational School at Arlington, Texas.
Amendment proposed by Senator Alderdice and adopted by the Central Legis-
lative Investigating Committee.
836 THE CRuEBs VocATIoNAL COLLEGE.
FUTURE OF SCHOOL.
The future of the Grubbs Vocational School presents a problem in
our educational system that demands serious thought. Considering all
of the circumstances attending the passage of the Act authorizing .the
acquisition of the property at Arlington, it might safely be said that
the school was authorized without any appreciation of the probable
relationship of the institution to the remainder of the educational activ-
ities of the State and without any deﬁnite idea as to its future ﬁeld
of service. The President and the Board of Directors of the Agricul-
tural and Mechanical College, in whom the management of the institu-
tion is vested, are doing the best they can, under the provisions of the
Act, to provide for a useful school, but during the short time that has ‘
elapsed since opening the institution not as much has been possible of
accomplisl'nnent the public may have anticipated.
After consideration. of the whole ﬁeld of vocational instruction in
Texas, taking into consideration the location of the school and its pos-
sibilities for serviceability not met anywhere else in the institutions
of this State, the Committee feels impelled to make some speciﬁc rec-
ommendations as to the future development of the institution.
RECOMMENDATIONS. '
From an, administrative policy the Committee approves co-ordinating
this institution with the Agricultural and Mechanical College by plac-
ing its control under the Board of Directors of this institution, but
dissents from the provisions of the present Act which emphasizes in-
struction in agriculture. The course of study in this institution can
be articulated. with that of the Agricultural and lVIechanical College
under the provisions of the Morrill Act, which requires instruction in
the mechanic arts, if this phrase is deﬁned for the purposes of this
institution to mean instruction in trade and industrial courses.
Vocational instruction is being conducted at the University of Texas,
at the Agricultural. and lilechanical College, the College of Industrial
Arts, and in the State Normal Schools. All of these institutions re-
late, in large part, to the preparation of men and women for such
public duties as are classed among the professions requiring compar-
atively high educational qualiﬁcations before entering upon the courses
of vocational instruction. There has been insistently asserted the need
in Texas for instruction in all such manual arts as are calculated to
place training in such arts within the reach of' the youths of both
sexes, of limited means, thus bringing the beneﬁts of practical voca-
tional education nearer to the masses and measurably increasing the
number of skilled artisans in various trades, industries and occupations.
At no time, however, has there been an intelligent discussion or pres-
entation of the subjects to be taught in such an institution.
The Committee is thoroughly appreciative of the fact that youths of
the State of limited means and comparatively limited educational at-
tainments are entitled to provision for vocational instruction at the
THE Gnunns VOCATIONAL COLLEGE. 837
State’s expense, quite much as are those better equipped in both
respects who now enter other State institutions, and it is this fact that
prompts the suggestions contained in this report.
Any speciﬁc reference here to particular arts or trades that should
be taught could, at this time, only be suggestions. This will be de-
termined by their practicability and the more apparent popular need.
Exceptional care should be exercised to establish such courses, only, as
the most diligent inquiry respecting the usefulness of such training
would seem to justify. The entrance requirements should be very
liberal and every encouragement possible should be extended to the
pupils enrolling for the different courses. In the establishment Of the
courses Of instruction care should be exercised to give preference to
such as embody, in the greatest measure, the public or social service
principle. Without primary recognition accorded this principle in the
organization Of the work of'the school it can neither claim nor merit
public maintenance. As an aid in working out a sphere of usefulness
for this school the Committee would recommend that whatever funds
available to Texas through the Smith-I'Iughes Act. for the promotion
of education in the trades’ be allotted to this school.
There seems little reason to justify the effort for the development
of a junior ‘agricultural and mechanical college at Arlington; land is
high in that vicinity, and it will be quite expensive to secure enough
advantageously located for the purpose. Such institutions as are justi—
ﬁable for the teaching of agriculture and animal husbandry would
best be located in sections answering in larger measure to the require-
ments of the various sections of the State. As a location for a junior
agricultural and mechanical college, the school at Arlington has been
the source of criticism, but as a location for a vocational school, devoted
to instruction in those manual arts calculated to reach the masses Of
the people, not heretofore adequately reached under the provision for
vocational education, the location is excellent.
The Committee would, therefore, recommend a complete revision of
the statute creating the Grubbs Vocational School at Arlington to
make it provide forpractical work along the lines of vocational in-
struction as herein indicated. A bill designed to effect this purpose
accompanies this recommendation.
(Signed) LEONARD TILLOTSON,
Chairman.
Osoxn DAVIS,
House Subcommittee NO. 9.
I. E. CLARK,
Chairman, Senate Subcommittee No. 9.
RESOLUTION.
The following resolution by Senator Alderdice, relating to the Grubbs
Vocational School, was adopted by the Central Legislative Investigat-
ing Committee: _
WHEREAS, This Central Legislative Investigating Committee has
838 STATE LIBRARY.
recommended the repeal of the Act establishing the Grubbs Vocational
School at Arlington, Texas; and
WHEREAs, The Board of Directors of the Agricultural and Mechan-
ical College have advertised for bids to construct certain buildings for
that institution; and
WHEREAS, There will probably be convened at an early date a special
session of the Legislature to consider these recommendations; therefore,
Resolved, That the Governor be requested to ask said Board of
Directors to hold in abeyance any plans they have for improvements for
said Grubbs Vocational School till the Legislature has passed 011 the
recommendations of this Committee in relation to this institution.
Resolved, That the secretary of this Committee be instructed to fur-
nish the Governor a copy of this resolution.

STATE LIBRARY.
REPORT OE SUBOOMMITTEE No. 5.
Austin, Texas, January 9, 1918.
Hon. Ed ll’eslbroole, Chair-man, Senate Central Investigating Committee,
and Hon. W. M. Fly, Chairman Central Executive Committee of the
House :
We, your Committee to whom was referred for investigation the State
Library, the Texas Library and Historical Commission and the Legis-
lative Reference Library, beg leave to report that we have performed
our labors and submit the following thereon: '
The Texas Library and Historical Commission is composed of the
State Superintendent of Public Instruction, the Professor of American
History in the University of Texas, and three persons appointed by
the Governor, and its duty is to control and administer the State
Library; to aid and encourage libraries; to collect matter relating to
the history of Texas and adjoining States; to preserve, classify and
publish the manuscript, archives and such other matters as it may
deem proper to diffuse knowledge in regard to the history of Texas;
to encourage historical work and research; to mark historical sites and
houses and to secure their preservation; and to aid those who are study-
ing problems to be dealt with by legislation.
The Commission, we found, takes very little interest in the State
Library, and, although it is maintaining a legislative reference division,
and has an archivist at work copying and classifying historic papers,
not much progress is being made.
Your Committee does not, however, deem it expedient at this time
- for the Commission to carry on historical research work beyond the
classiﬁcation and preservation of the many valuable historical papers
that belong to the State and which are in cha Age of the library. We
feel, however, that this should. be done, and copies made of many of
the papers that are so dim from age that they will be unintelligible in
a few years and are likely to be torn to pieces by frequent handling.
STATE LIBRARY. 839
The State Library contains approximately 35,000 volumes on various
topics.
The State Library has eight employee.
It is the opinion of your Committee that. the Library and Historical
Commission have not been as careful in the selection of suitable em-
ployes as it should have been, and that it has not given to the employee
who have been selected the advice and co-operation that they should
have had to make the Library the efﬁcient agent of public service that
the people are entitled to.
Reports came to us, and oral charges were made, that the State
Librarian was disloyal to the United States, but after a thorough in-
vestigation we found that these reports all emanated from the same
person, and were wholly uncorroborated and were contradicted by every
other person connected with the Library and every circumstance bear-
ing upon the situation; so it is the opinion of your Committee that
such charges were not well founded. However, the Librarian has not
had the special training in library work that qualiﬁes him under the
statute for the position, and in addition to that his demeanor and ap-
pearance are not those of a representative Texan, and we doubt the
wisdom of ﬁlling such position, especially at this time, with any other
kind of a man.
We also found in the Library several books, papers and periodicals
which were manifestly written with the view of exploiting Germany’s
greatness, and in many instances openly antagonistic to America and
our allies, among these being:
“Viereck’s Weekly,” formerly‘ the “Fatherland.”
“Staats Zeitung.”
“The International.”
“Vampire of the Continent” b I Reventlow.
“Book of Truth and Facts,” by Frantzius.
“Making of Modern Germany,” by Schevill.
“Tomorrow,” by lliunsterberg.
“Voyage of the Deutschland,” by Koenig.
“The Ayesha, Being the Adventures of the Landing Squad of the
Emden,” by Miicke.
“History of the German People from the First Authentic Annals to
the Present Time,” by Ellis.
“German Achievements in America,” by Cronau.
“Germany’s Isolation: An Exposition of the Economic Causes of the
War,” by Rohrbach.
' “Volkerrechtswidrige Fuhrung des Belgischen Volkskriege.”
There are others perhaps we did not ﬁnd, that, in our judgment,
should be destroyed, but if not destroyed they should at least be interned
during our war with Germany.
In this connection we believe that to encourage the reading of German
literature, or even to encourage the study of German in our schools,
which encourages the reading of German literature, is in a measure co-
operating with the German plan whose purposes are to Germanize and
840 TEXAS SorIooL FOR THE BLIND.
conquer ‘the world not only with German armies but with German ideas,
literature and language.
We ﬁnd that there is no one in the Library whose special duty it
is to meet the people who are seeking information, which makes it em-
barrassing to patrons, and we recommend that an arrangement be made"
for some of the employes to remain convenient to the entrance to give
directions to those who come seeking information.
We also recommend that name plates be placed under the pictures
of the historical characters on the Library wall, and also that the cus—
tom now prevailing of keeping the Library closed on Saturday after-
noon bc abandoned and that the Library be kept open to the public six
days in the week.
*Owing to the ﬁnding of the Committee that the State Librarian. is
incompetent, therefore, we recommend his resignation.
Respectfully submitted,
(Signed) GEo. M. HOPKINS,
Chairman, Senate Subcommittee No. 5.
C. F. SENTELL,
Chairman.
W. L. HUDsPETH,
House Subcommittee No. 5.

TEXAS SCHOOL FOR THE BLIND.
REroRr 0E SURooMMIrrEE No.
H on. W . M.- Fly, Chairman, Central Executive Committee of the H case,
and Hon. Ed W estbrool", Chairman, Senate Central Investigating
Committee:
From the sworn testimony given before us _we ﬁnd established in
our minds the following facts: -
1. A system of bookkeeping and accounting not commensurate with
our ideas of efﬁciency; it does not include a correct checking out of
supplies from the storeroom, nor is there any way devised or attempted
to keep a stock account by which the amount of supplies on hand can
be told at any time, save and except by taking a complete inventory of
the stock on hand. The system now in vogue appears to be an invi-
tation to wastefulness, and should be remedied. .
2. No report is made by the storekeeper to the State Purchasing
Agent of supplies on hand, as required by law S., 1911, Art. 7327).
3. Many employes of the institution board there without an appro—
priation to cover the expense of same. This seems to be a custom of
long standing, and it may be necessary, but we recommend that, if such
necessity is shown to exist, the appropriation. bill for the institution
should speciﬁcally so state.
4. The Sujjierintendent is, by the appropriation, allowed in groceries
*This paragraph was offered as an amendment by Mr. ‘Spencer in the ‘Cen-_
tral Committee, and was adopted.
TEXAS SCHOOL FOR THE BLIxn. 841
a sum not to exceed $500 annually; we ﬁnd that no account was kept
of the groceries used, until October, 1917, at which time the bookkeeper
commenced keeping a separate account of same.
We ﬁnd that the Superintendent, Dr. E. E. Bramlette, is addicted to
the use of intoxicants, and that he has appeared in chapel and delivered
addresses while under the influence of same, making remarks that were
construed as being of a political character.
It is evident that Dr. Bramlette, at times, does not give the personal
attention to the various details of the business of the institution that
should reasonably be expected by the State. Believing that the conduct -
referred to above is reprehensible in the highest degree, we reconnnend
that, if such deportment is not immediately discontinued, his resigna-
tion be requested. I ' '
Respectfully submitted,
(Signed) D. S. .\'lc.\lILLrx.
Chairman.
A. H. SEAWRIGI-IT,
I-Iouse Subcommittee No. 8.
En WEsTBnooK,
Chairman, Senate Subcommittee No. 8.
Supplementing the foregoing report as to the condition and manage-
ment of ‘the Texas School for the Blind, we desire to submit the follow-
ing Observations, information and suggestions:
The Thirty-fourth Legislature appropriated $300,000 for the erection
of new buildings for the School for the Blind, and a board to look after
securing the site and the erection of the buildings was designated or
created, consisting of the Governor, Lieutenant Governor and Attorney
General, of which the Governor was chairman.
From information furnished your Committee it appears that, with
the sole exception of viewing several sites offered, no other member of
the board was ever consulted by the Governor and no meeting of the
board ever called, and no minutes of the board are in existence, as
shown by the testimony of the secretary ofthe board, who was Super-
intendent of the institution.
In the matter of bids for the erection of the buildings. your Com-
mittee is unable to determine whether more than one bid was made,
as the bid. accepted was the only one your Committee could ﬁnd in the
records of the Governor’s otﬁce.
On October 1, 1915, the Governor entered _into a contract with Mr.
Atlee B. Ayres, of San Antonio, to draw the plans and superintend the
building; in fact, to perform the work required of an architect in plan-
ning and constructing the buildings for the School for the Blind, the
Land Ofﬁce building, the hospital for the Confederate Woman’s Home,
and repairs on the Capitol building, for which said Atlee B. Ayres was to
receive the sum of three hundred dollars ($300) per month and neces-
sary stationery and traveling expenses.
The Thirty-ﬁfth Legislature applied an additional sum of $121,500
to complete the necessary buildings for this institution.
842 TEXAS ScHooL FOR THE BLIND.
We ﬁnd from the records of the Oomptroller’s office, that out of the
ﬁrst appropriation Mr. Atlee B. Ayres has been paid the sum of
$4,576.01, and out of the second the sum of $3,239.14, making a total
payment to him by the School for the Blind of $7,815.15. ‘
The ﬁrst named sum was paid as salary and expenses; the second
named‘ sum was paid as per cent of price to complete the necessary
buildings for this institution and architect’s expenses of $101.64. Two
and one-half per cent of $121,500, is $3,037.50, which, plus $101.64 for
expenses is $3,139.14; from which it is seen that on a basis of 2% per
cent said Ayres received $100 too much.
Now, it may be contended that the contract entered into between the
Governor, for the State, and Mr. Ayres, in October, 1915, should not
and could not be construed to cover buildings provided for in an ap-
propriation made in 1917. We take a different view of that conten—
tion for the following reasons:
It was supposed by the Legislature, and all interested parties, that
the ﬁrst sum appropriated was sufficient to meet the needs of the in-
stitution, and a reasonable presumption is that at the time the con-
tract between the Governor and Mr. Ayres was made, as no estimate
or bids had been submitted, they both believed that the appropriation
would pay for enough buildings, but on account of the unusual con-
ditions following and the increase in the cost of material and labor it
was necessary to delay the construction of some needed buildings, which
the ﬁrst appropriation was supposed to cover, until another appro-
priation was made, which was made to supplement the ﬁrst and pro-
vide for buildings the ﬁrst appropriation was supposed to cover.
Another reason for our belief is. that the contract covered the erec-
tion of buildings for the School for the Blind and the Land Office;
consideration, $300 per month and expenses. Now while Mr. Ayres was
charging the State in expenses and percentage the sum of $3,239.14,
he was regularly drawing his expenses and salary of $300 per month
from the Land Office fund so that to your Committee it appears that
Mr. Ayres turned loose his contract at one end (the Blind School) but
holds on at the other (the Land Oﬁice).
It may be of interest to know that since signing the contract with
the State on October 1, 1915, by which he was to receive $300 per
month, he has drawn from the Treasury of the State the following sums:
From the School for the Blind . . . . . . . . . . . . . . . ..$ 7,815 15
From the Land Ofiice building . . . . . . . . . . . . . . . .. 5,231 66
Or a total of . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$13,046 81
Your Committee concludes that the matters mentioned in this report
should, in the interest of the people .of the State, be investigated by
the Attorney General’s Department.
(Signed) WESTBROOK, '
McMrLLrN,
SEAWRIGHT.
TEXAS ScI-IooL FOR THE BLIND. 843
AUDITOR’S REPORT.
Austin, Texas, December 31, 1917'.
H on. Ed ll’estbroolc, Chairman, Senate Subcommittee N0. 8, and Hon.
D. M cll/I‘iZZ'in, Chairman, H ousc Subcommittee N0. 8.
GENTLEMENI By your direction, and acting under your instructions,
I have examined the books and accounts of the following State in-
stitutions:
The State School for the Blind.
The Confederate Home.
The State Lunatic Asylum and the Pasteur Institute.
The State School for the Deaf and Dumb. _
The Deaf and Dumb and Blind School for Colored Youths.
The Confederate Woman’s Home.
The North Texas Hospital for the Insane, Terrell, Texas.
The Building Fund, State School for the Blind.
The Building Fund, State Farm Colony for the Feeble-Minded.
5000499359099?‘
Statements of expenditures of the above institutions appear in the
' following pages, in the order recited.
Just here it is but fair to say that it would be a practical impossi-
bility to make a complete and thorough audit of all institutions within
the limited time provided, and when it is taken into consideration that
the total appropriations for these allied institutions for the period
covered by this audit (two years) amounted to almost three millions
of dollars, one in anywise familiar with accounting will readily conceive
the magnitude of a detailed audit; therefore, and acting upon your
suggestion, I have conﬁned my efforts, primarily, to the checking and
verifying of the several appropriations set aside for the support and
- operation of these institutions for the two ﬁscal years 1915-1916 and
1916-1917, and to note any seeming irregularities or clerical errors.
It is my conclusion that no intended or premeditated shortage exists
in these accounts, although in a number of instances the balances shown
by the books of the institution do not agree with the books of the State
Treasurer: this, however. may be explained by reason of the fact that
not infrequently invoices approved after the close of the ﬁscal year
may not have been entered upon the books of the institution, or, on
the other hand, some approved invoices could have been charged inad-
vertently to the wrong account either by the institution or in the
Treasurer’s office; again, we found some charges on the books for which
no invoices could be located 3 however, these differences appear inﬁni-
tesimal when compared with the volume of accounts and the antiquated
methods employed in their handling.
But, it is neither my desire nor intention here to either condemn or
condone the accountants of these institutions, since it is quite prob-
able that the general rule has been to follow in the steps of their pre-
decessors, not essaying to change the system anciently inaugurated, lest
844 TExAs SCHOOL FOR THE BLIND.
they bring down upon their heads the criticism or condemnation of the
“powers that be.”
4
NEED FOR A UNIFORM SYSTEM OF ACCOUNTING.
In some instances, the bookkeeping and ﬁling systems are adequate
and the books properly and ‘ neatly handled, but in the majority of
instances there exists a demand for a more readily. accessible ﬁling
system, and in one or two cases the bookkeeping department is prac-
tically worthless, there being but one small ledger, and that indiffer-
ently looked after; consequently, it occurs to me that the State should
' put into operation some simple uniform system of accounting with the
requirement that each and every institution adhere to the plan in its
minutest detail.
It is evident that a saving of no mean proportion could be made to
the State by purchasing books and office supplies for‘ all institutions
at one and the same time, books to be uniformly ruled and bound with
stamping upon the outside covers only. While small objection might
arise to a loose-leaf system, it would prove a great saving in the
years to come, and as is well known many of the larger corporations.
banks and business concerns have long- since adopted the system and -
have, by retaining it, approved it.
A few moments of reﬂection and deliberation will adduce ample evi-
dence for the need of a State auditing system, one free from any
political entanglements and made up of men who are capable, honest
and not afraid of work. The State should, in my humble opinion,
have an auditing board or an auditor with assistants sufficient in num-
ber to make frequent and complete audits of the accounts of the in-
stitutions. I ﬁnd, too, that the several accountants are clamoring for
something of this nature, since they feel that it would not only be a
protection to the State, but would be beneﬁcial to them in several ways.
The State of Texas is probably the largest business concern anywhere
that does not require and have periodical examinations and audits of
its ﬁnances and affairs. - I
I am reasonably certain that in the smaller institutions the office of
storekeeper and accountant could be consolidated with that of Super-
intendent without loss of efficiency to the State or to its large number of
charges. - _
In conclusion, I would express my gratitude to the Committee and
my thanks to the several officials of the different institutions and de-
partments for every courtesy extended during our short but pleasant
association.
Trusting that your labors may inure to the lasting beneﬁt of our
great State, I beg to remain,
Very truly yours,
(Signed) L. A. DowLEN,
Accountant.
TEXAS SCHOOL FOR THE BLIND.
845
COMPILATION OF INVENTORIES
Ten Eleemosynary Institutions Investigated by Subcommittee No. 8.
Value of Value of
Name of Institution. buildings and furniture, Value of Totals.
grounds. equipment, etc. supplies.
State School for the Blind.. . 3 441 ,750 00 8 71 ,030 65 8,776 31 IS 521 ,556 96
Confederate Womans Home 83,989 00 16,011 00 1,350 83 101,350 83
State Lunatic Asylum and
Pasteur Institute . . . . . . .. 681,182 00 75,100 00 40,000 00 796,282 00
North Texas Hospital for
Insane . . . . . . . . . . . . . . . . .. 697,675 00 298,267 58 52,241 81 1,048,184 39
Deaf and Dumb and Blind -
for Colored . . . . . . . . . . . . . *100,750 00 *20,000 00 *4,250 00 125,000 00
School for the Deaf and
Dum . . . . . . . . . . . . . . . . .. 590,403 08 66,885 10 4,000 00 661,288 18
Farm Colony for Feeble
Minded . . . . . . . . . . . . . . . .. 97,173 25 4,480 00 1,500 00 103,153 25
State Orphans Home . . . . . .. 292,030 00 45,429 75 14,984 00 352,443 75
The Confederate Home. . . . *100,750 00 *20,000 00 *4,250 00 125,000 00
State Epileptic Colony. . . . . *403,000 00 *80,000 00 *17,000 00 500,000 00
Grand totals . . . . . . . . .. 55 3,488,702 33 3 697,204 08 148,352 95 55 4,334,259 36


*Estimated .
Statement Showing Appropriations,
Auditor’s Statement.
Disbursements, Balances
Fiscal Year 1915-16.
UnexpendedQEtc" for the


Appro Appro-
No. priation. Purpose. Expended. Balance.
X-482 8 2,000 00 Salary of superintendent . . . . . . . . . . . . . . . . . . . . . . 8 2,000 00 . . . . . . . . . .
483 36,780 00 Other salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36,780 00 . . . . . . . . . .
484 1 ,500 00 Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 , 30 15 3 69 85
485 2,000 00 Dry goods and clothing . . . . . . . . . . . . . . . . . . . . . . . 1 ,540 63 459 37
486 ' 4,000 00 Fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,096 99 903 01
487' 1 ,500 00 Water, lights and power . . . . . . . . . . . . . . . . . . . . . . . 1 ,449 06 5O 94
488 1 ,500 00 Repairs, buildings and grounds . . . . . . . . . . . . . . . . . 499 09 1 ,000 91
489 2,000 00 Musical instruments, etc . . . . . . . . . . . . . . . . . . . . . . 1 ,917 08 8 92
490 600 00 Stamps, stationery, etc . . . . . . . . . . . . . . . . . . . . . . . . 599 86 14
491 3,500 00 Industrial Department . . . . . . . . . . . . . . . . . . . . . . . . 3,500 00 . . . . . . . . . .
492 25,000 00 Groceries, maintenance . . . . . . . . . . . . . . . . . . . . . . . . 24,572 85 427 15
493 250 00 Amusements, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 40 168 60
494 1 ,000 00 Furniture, beds, etc . . . . . . . . . ; . . . . . . . . . . . . . . . . . 960 75 39 25
495 300 00 Equipping dental office. .- . . . . . . . . . . . . . . . . . . . . . . 288 25 11 75
‘496 700 00 Resetting boilers . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 594 15 105 85 '
497 170 00 Printing, N. Y. points . . . . . . . . . . . . . . . . . . . . . . . . . 54 00 116 00
498 500 00 Exhibiting pupils’ work . . . . . . . . . . . . . . . . . . . . . . . 433 01 66 99
9579,797‘27 $ 3,502 73
Unpaid accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,07 57 ,073 57
$80,870 84 $ 2,429 16
Balance . . . . . . . . . . . . . . . . . . ; . . . . . . . . . . . . . . . . . . 2,42. 16
$83,300 00 $83,300 00


846 TEXAS Sonoor. non THE BLIND.
Statement Showing Appropriations, Disbursements, Balances Unexpended, Etc., for the
Fiscal Year 1916-17.


Appro. Appro- Purpose. Expended. Balance.
N o. pnatron.
Y-458 $ 2,000 00 Salary of superintendent . . . . . . . . . . . . . . . . . . . . . . 35 2,000 00 . . . . . . . . . .
459 36,780 00 Other salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36,036 94 $ 743 06
460 1 ,500 00 Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,471 51 28 49
461 2,000 00 Dry goods and clothing. . . . . . . . . . . . . . . . . . . . . . . 1 ,983 62 16 38
462 4,000 00 Fuel . . . . . . . . . . . . . . . . . . . . . ., . . . . . . . . . . . . . . . . . . 3,407 33 592 67
463 1 ,500 00 \Vater, lights and power . . . . . . . . . . . . . . . . . . . . . . . 1 ,464 04 35 96
464 1 ,500 00 Repairs, buildings and grounds . . . . . . . . . . . . . . . . . 741 02 758 98
465 2,000 00 Pianos, musical instruments . . . . . . . . . . . . . . . . . . . 486 17 1 ,513 83
466 650 00 Stamps, stationery, etc . . . . . . . . . . . . . . . . . . . . . . . . 649 54 46
467 *3,500 00 Industrial Department . . . . . . . . . . . . . . . . . . . . . . . . *5,832 32 - 13
468 25,000 00 Groceries, maintenance . . . . . . . . . . . . . . . . . . . . . . .. 125,010 60 *10 60
469 250 00 Amusements, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214 03 35 97
470 1 ,000 00 Furniture, beds, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . 820 70 179 30
471 170 00 Printing, N. Y. points . . . . . . . . . . . . . . . . . . . . . . . . . 170 00 . . . . . . . . . .
472 500 00 Exhibiting pupils’ work . . . . . . . . . . . . . . . . . . . . . . . 344 96 155 04
$82,350 00 $80,632 78 $ 4,060 27
12,332 45 Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ,060 27
** 10 60
$84,693 05 $84,693 05
*Supplemented by sales. *Including sales. *Over draft.
* es. TOverdrawn.
**Overdraft.
1915-1916— Balance State Treasurer's books. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 2,557 48
Institution books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .’ . . . . . . . 2,429 16
Difference . . . . . . . . . . . . . . . . . . . . . . . . . . . .‘ . . . . . . . . . . . . . . . . . . . 8 128 32
1916—1917— Balance State Treasurer’s books. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,671 10
Institution books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,060 27
Diﬂ’erence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 389 17'


AUDITO-R’S STATEMENT.
Books and records of the institution in good order, although there
could be a more concise record maintained with less labor. Invoices
are ﬁled in numerical order monthly in jackets, but we believe to ﬁle
them in order of appropriation numbers would make them more acces-
sible, especially in case of an audit of the books, etc.
(Signed) L. A. DOWLEN,
Accountant.
Building Fund, Statement as of December 20, 1917.
Appropriation No. X-1

184 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $225,000 00
Appropriation No. X-1184, No. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75,000 00
Ex ended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $299,963 61
B ance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 36 39 '
$300,000 00 $300,000 00
Appropriation No. Y-835 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $121,500 00-
Ex ended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 81,782 55
Ba ance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39,717 45

$121,500 00 $121,500 00
DEAF AND DUMB INSTITUTE. 847
Practically the whole of these ap]_)ropriations were handled through
the Governor’s office and approved by that official; therefore, the ac—
counts had to be checked in the Comptroller’s office.
Invoices were compared with entries upon the books and found to
be in accord.
One account in the sum of $1,137.68, in favor of Walsh & Burney,
hearing date of April 10, 1917, and paid by warrant No. 32,843, had
not been sworn to, although approved.
The following accounts in the ﬁles of the Comptroller do not appear
to have been approved:

Date. Warrant Favor of Amount.
No.
Feb. 20, 1917 23508 Wright Brothers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 6,035 00
April 18, 1917 31374 Wright Brothers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,723 20
June 10, 1917 40370 Walsh & Burney . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,877 83
July 30, 1917 46026 Donnelly & White . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,454 65
55 17,090 68


DEAF AND DUMB INSTITUTE.
REPORT or SUBCOMMITTEE No. 8.
Hon. W. M. Fly, Chairman, Central Executive Committee of the H onse,
and Hon. Ed Westbrook, Chairman, Senate Central I noestigcitingv
Committee:
1.. We ﬁnd that the Superintendent and the board have disregarded
the provisions of the appropriation for this institution in several in-
stances.
First, in paying salaries to persons to ﬁll positions not provided for-
(See Urbantke letter.)
Second, in having employes and teachers sign a payroll, over. the
ﬁgures or amounts of which was pasted a piece of paper, thereby mak-
ing it impossible for the one signing said payroll to see the amount
set opposite his name; and in some cases at least the amount received by
the signer was different from the amount shown to have been entered on
the payroll.
2. In changing the amounts agreed to be paid to teachers‘ and em-
ployes during the term for which they were employed without any
complaint being made that their services were unsatisfactory and with—
out any agreement of the parties employed; and when complaint was
made as to amount received they were told that if the change did not
suit them they could quit. This conduct we consider unjustiﬁable and
an injustice which is unexplainable.
3. In permitting teachers to so severely whip pupils that they have
to be placed in the hospital and under the care of a physician, this con-
dition having obtained in at least one instance, the case being that of
a little boy, some eight years of age, who was so badly beaten with a
hair brush that he developed a fever and had to be cared for in the
hospital for some days; yet the teacher was only mildly reprimanded
848 DEAF AND DUMB INSTITUTE.
by the Superintendent, and not summarily discharged as she should
have been, and is still in the employ of the institution. .
4. The board, in the absence of the Superintendent and without
requisition or request from him, purchased for his. use a horse and
buggy, which the Superintendent says he did not'need for his personal
use or the use of the institution. This transaction. seemed a little more
irregular when it was developed that this same horse and buggy had,
only a short time previous to the transaction, been the property of the
State Purchasing Agent, though the purchase was made from an auto-
mobile company from whom the State Purchasing Agent had bought
an automobile.
F’
have been discharged from the service of the institution under circum-
stances which lead your Committee to believe that the cause was that
of giving testimony before us, no reason being given such employes
when discharged as to why they were discharged; but when the Com-
mittee asked for an explanation they were told that the services of the
discharged employes were unsatisfactory.
6. Business policy fair, except no check is kept on disbursement of
supplies and no report made to State Purchasing Agent.
7. Some evidence was given which might indicate disloyalty on the
part of the Superintendent, though that fact is not ﬁrmly ﬁxed in the
minds of the Committee, although the number of German employes ap—
pears to be unusually large.
8. We believe that the foregoing facts, which are amply sustained
by the evidence herewith submitted show that the present Superintend-
ent, Mr. Gus F. Urbantke, is not a proper person to occupy the position
he now holds, and we recommend that the Governor request his resig-
nation.
9. We recommend changes in the law which would permit a greater
expansion of the industrial features of this institution.
10. *We recommend that a survey be made of the buildings on the
grounds of the Deaf and Dumb School by the State Fire Marshal, and
if found unsafe that a report be made to the Governor of the condition,
and that proper legislation be had to make said buildings reasonably safe.
. Respectfully submitted,
(Signed) D. S. MGMILLIN, _
Chairman.
A. H. SEAwRIGIIT,
I-Iouse Subcommittee No. 8.
ED WESTBROOK,
Chairman, Senate Subcommittee No. 8.

*Amendment by Mr, De Bogory, adopt ed by the Central Committee.
a. That, since the beginning of this investigation, certain employes
DEAF AND DUMB INSTITUTE.
849
*Auditor‘s Statement.
Statement Showing Appropriations, Disbursements, Balances Un-expended, Etc., for the
Fiscal Year 19 15- 19 16.


A pro Appro—
illo. priation. Purpose. Expended. Balance.
X-499 3 2,000 00 Salary of superintendent . . . . . . . . . . . . . . . . . . . . . . 3 2,000 00 . . . . . . . . . .
500 53,200 00 All other salaries. ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . 53,104 93 .8 95 07
502 25 00 Domestic art supplies . . . . . . . . . . . . . . . . . . . . . . . . . 184 85 65 15
503 45,000 00 Supplies, provisions, maintenance . . . . . . . . . . . . . . . 44,648 04 351 96
504 3,600 00 Water. light and power . . . . . . . . . . . . . . . . . . . . . . .. 2,916 84 683 16
505 1,500 00 Furniture, iron beds, furnishings . . . . . . . . . . . . . . . . 1,430 10 69 90
506 3,600 00 Clothing. uniforms, transportation . . . . . . . . . . . . . . 3,599 77 23
507 250 00 Art material . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241 90 8 10
508 2,000 00 Dry goods, blankets . . . . . . . ..' . . . . . . . . . . . . . . . .. 1,816 33 183 67
509 1 ,500 00 Medical attendance, special nurses, dentist. . . . . . 1,391 87 108 13
510 1 ,000 00 Literary and school supplies . . . . . . . . . . . . . . . . . . . ,000 00 . . . . . . . . . .
511 100 00 Harness and tools . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 90 34 10
512 2,000 00 Repairs, buildings and grounds . . . . . . . . . . . . . . . .. 2,000 00 . . . . . . . . ..
513 ,000 00 Care, maintenance and education of deaf and blind 2,000 00 . . . . . . . . . .
514 800 00 Laundry, machinery and repairs . . . . . . . . . . . . . . . . 800 00 . . . . . . . . . .
515 500 00 Picture ﬁlms. amusements . . . . . . . . . . . . . . . . . . . . . 396 20 103 80
516 30,000 00 Auditorium, library and equipment . . . . . . . . . . . . . 30,000 00 . . . . . . . . . .
517 500 00 New machinery, Manual Training Department... 43 97 62 03
518 1,500 00 Insurance on all buildings . . . . . . . . . . . . . . . . . . . .. 1,485 11 14 89
519 500 00 Stamps, stationery, telegraph‘ and telephone. . . . . 500 00 . . . . . . . . . .
520 400 00 Supplies, Industrial Department . . . . . . . . . . . . . . . . 196 83 203 17
521 750 00 Fire hydrants and hose . . . . . . . . . . . . . . . . . . . . . . . . 744 40 60
5422 250 00 Apparatus, children’s play . . . . . . . . . . . . . . . . . . . . . 249 59 41
522% 250 00 Supplies and printing, Art Department. . .. . . . . .. 130 05 119 95
151,340 68$ 2,109 32
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,109 32
153,450 00 153,450 00
S tatement' Showing Appropriations, Disbursements, Balances Unexpended, Etc., for the
Fiscal Year 1916-1917.
Appro. Appro-
N). priation. Purpose. Expended. Balance.
Y-473 $ 2,000 00 Salary of superintendent. . . . . . . '. . . . . . . . . . . . . . . .8 2,000' 00 . . . . . . . . . .
474 53,200 00 All other salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53,194 93 3 5 07
475 250 00 Millmery supplies. . . . . . . . . . . . . . . . . . . . . . . . . . . . 170 45 79 55
476 250 00 Domestic Art supplies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 00
477 250 00 Painting and Art Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 00
478 50,000 00 Supplies, provisions and maintenance . . . . . . . . . . . 47,789 65 2,210 35
479 3,600 00 Water, light and power . . . . . . . . . . . . . . . . . . . . . . . . ,173 30 426 70
480 1,500 00 Furniture, beds and furnishings . . . . . . . . . . . . . . . . 1,482 31 17 69
481 3,600 00 Clothing, uniforms, transportation . . . . . . . . . . . . . . 3,600 00 . . . . . . . . . .
482 250 00 Art material. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247 87 2 13
483 2,000 00 Dry goods and blankets . . . . . . . . . . . . . . . . . . . . . . . 1,979 44 20 56
484 1,500 00 Medical attendance, special nurses, dentist . . . . . . 1,496 87 3 13
485 1,000 00 Literary and school supplies. . . . . . . . . . . . . . . . . . . 953 77 46 23
486 100 00 Harness and tools. . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 82 33 18
487 2,000 00 Repairs, buildings and grounds . . . . . . . . . . . . . . . . . 1,894 08 105 92
488 2,000 00 Care, maintenance and education of deaf and blind 1,881 45 118 55
489 200 00 Laundry. machinery and repairs . . . . . . . . . . . . . . . . 200 00 . . . . . . . . . .
49,0 500 00 Picture ﬁlms and amusements . . . . . . . . . . . . . . . . . . 500 00 . . . . . . . . . .
491 82,000 00 Building and equlping primary school building. . . 64,231 47 17,768 53
492 500 00 Stamps, stationery, telegraph and telephone. . . . . 498 79 1 21
493 400 00 Supplies, industrial classes . . . . . . . . . . . . . . . . . . . . . 357 77 42 23
494 500 00 Cement walks, improving grounds . . . . . . . . . . . . . . 500 00 . . . . . . . . . .
186,218 97 $21,381 03
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 ,381 03
207,600 00 207,600 00


1915—1916—Treasury balance r170 82 less than institution books.
1916—1917—Treasury balance
117 98 more than institution books.
*See Auditor's Report, page 843.
850 DEAF AND DUMB AND BLIND INSTITUTE FOR CoLonnD YOUTHS.
Books are, generally speaking, well handled, but it appears that the
storekeeper and accountant has almost too much work for one man if
he is to keep all ends up in ﬁrst class shape.
Invoices are not properly handled and ﬁled, too many people about
the institution come in and take them out and do not replace them,
_or if they do they put them in wrong places; ‘invoices should be ﬁled in
order of payment under appropriation numbers and ﬁled in jackets each
month to themselves, and no one but the storekeeper and accountant,
or his assistants, should be permitted to molest them.
Use of blind payroll has been modiﬁed.
Junk fund of small consequence, but deposited in State Treasury
when received. ‘
Superintendent and accountant were both kind to me and were of
assistance in my work.
(Signed) L. A. DOWLEN,
. Accountant.

DEAF AND DUMB AND BLIND INSTITUTE FOR COLORED '
YOUTHS.
REPORT or SUBooMMI'rTEn No. 8.
Hon. W. M. Fly, Chairman, Central Executive Committee of the H onse,
and Hon. Ed Westbrook, Chairman, Senate Central Investigating
Committee:
From the sworn testimony given before us we have established in
our minds the following facts:
1. There are 14.7 pupils in this institute at this time, and the
cost of maintenance per capita last year was about 13% cents per day.
2. There‘ are 37 employes, including the two physicians and all
employes and the Superintendent board at the institution, except the
two physicians. There is no appropriation made to cover the expense
of same, though this seems to be a custom of long standing, and prob-
ably a necessity; but we recommend that, if this necessity is shown to
exist, the appropriation bill for the institution should speciﬁcally so
state. It is also shown that the families of the employes are boarding
at this institution. This should not be permitted.
3. The storekeeper and accountant last year handled approximately
$19,000 worth of supplies. He has been three years at the institution,
and, during that time, has never made an inventory of supplies on
hand, as required by Article 7327 of the Revised Civil Statutes.
4. We ﬁnd that the Board of lVlanagers has never visited the store-
keeper, nor has anyone else done so, to inspect or examine the supplies
on hand. We feel that the board is not exercising proper diligence and
interest for this institution by this failure in this regard, and we recom-
mend that they should be required to keep in closer touch with con-
ditions. . I
5. We feel that there is a lack of an eﬁicient system of bookkeeping
and accounting, as the system now in vogue does not include a correct
DEAF AND DUMB AND BLIND INSTITUTE son CoLonEn YOUTHS. 851
checking out of the supplies from the store, nor is there any way de-
vised or attempted to keep a stock account by which the stock of sup-
plies on hand at any time could be shown, except by a complete invoice
of all the stock. The existing system seems to invite wastefulness and
gives an opportunity for misapplication. of the supplies, and it should
‘be remedied. Further reference is madeto same in our general recom-
mendations.
6. No audit of the affairs of the institution has been made, and we
think a complete audit should be made three or four times a year.
For details for making same reference is made to our general report
and recommendation.
'7. We ﬁnd that the board purchased last year a Maxwell automobile,
costing $875, and a smokestackout of the grocery and miscellaneous
fund, which, in our judgment, is without authority of law.
Respectfully submitted,
(Signed) D. S. MGMILLIN,
Chairman.
A. H. SEAWRIGHT,
House Subcommittee No. 8.
ED WEsTBnooK,
Chairman, Senate Subcommittee No. 8.
*Auditor’s Statement.
Statement Showing Appropriations, Disbursements, Balances Unexpended, Etc., for the
Fiscal Year 1915-1916.

Appro. Appro-


No. priation. - Purpose. Expended. Balance.
X-536 56 1 ,500 00 Salary of superintendent . . . . . . . . . . . . . . . . . . . . . . 3 1 ,500 00 . . . . . . . . . .
537 11,565 00 All other salaries . . . . . . . . .‘ . . . . . . . . . . . . . . . . . . . . 11,565 00 . . . . . . . . . .
538 500 00 Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 472 75 3 27 25
539 2,000 00 Repairs and improvements . . . . . . . . . . . . . . . . . . . . 2,000 00 . . . . . . . . . .
540 175 00 Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 169 43 5 57
541 150 00 Stationery, postage and printing . . . . . . . . . . . . . . . . 90 65 59 35
542 1, 000 00 Clothing for indigent pupils . . . . . . . . . . . . . . . . . . . . 861 81 138 19
543 150 00 Tools for shop, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113 96 36 04
544 14,000 00 Groceries and miscellaneous . . . . . . . . . . . . . . . . . . . . 11,890 59 2, 109 41
545 150 00 Amusements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 131 65 18 35
546 500 00 Furniture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 413 69 86 31
547 100 00 Traveling expenses of superintendent . . . . . . . . . . . . 87 20 12 80
548 2,500 00 Extension dining room . . . . . . . . . _ . . . . . . . . . . . . . . 2 ,500 00 - . . . . . . . . .
$31,796 73 3 2,493 27
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,493 27 I
$34,290 00 _ $34,290 00

*Sce 'Auditor’s Report. page 843.
852- CONFEDERATE HOME.
Statement Showing Appropriations, Disbursements, Balances Unexpended, Etc.,‘for th
Fiscal Year 1916-1917. '


Appro. Appro-
No. priation. Purpose. Expended. Balance.
Y-508 $ 1 ,500 00 Salary of superintendent . . . . . . . . . . . . . . . . . . . . . . $ 1 ,500 00 . . . . . . . . . .
509 11 ,565 00 All other salaries . . . . . . . . . . . . . . . . . . . . .l . . . . . . . . 11 ,508 37 $ 56 63
510 18,800 00 Groceries and miscellaneous . . . . . . . . . . . . . . . . . . . . 18,780 16 ' 19,84
511 500 00 Transportation of indigent pupils . . . . . . . . . . . . . . . 482 90 17 10
512 1 ,000 00 Repairs and improvements . . . . . . . . . . .- . . . . . . . . . 991 91 8 09
513 175 00 Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174 72 28
514 150 00 Stationery, stamps and printing . . . . . . . . . . . . . . . . 148 70 1 30
515 1 ,000 00 Clothing for indigent pupils . . . . . . . . . . . . . . . . . . . . 998 17 ' 1 83
516 _ 150 00 Tools for shop, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74 41 ' 75‘ 59
517 150 00 Amusements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 138 28 11 72
518 500 00 Furniture . . . . . . . . . . . . . . . . . . . . . . . . . . .- . . . . . . . . . .492 95 7 O5
519 100 00 Traveling expenses of superintendent. . . . . . . . . . . 70 20 29 80
$35,360 77 $5 229 23
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229 23
$35,590 00 $35,590 00

Junk Funds deposited in State Treasury 1916-1917, $439.26.
Junk funds deposited in State Treasury, 1916-1917, M3926.
By resolution of Board of Managers the sum of $810 was trans-
ferred, each year, from “groceries and miscellaneous” to “salaries.”
Resolution dated October 16, 1915, and of record.
Books of the institution are up to date; monthly trial balance is taken.
Invoices are ﬁled alphabetically and by years; should be ﬁled with re-
spect to appropriation numbers and monthly, making> them much more
accessible.
The accountant and storekeeper seems qualiﬁed and familiar with
his dutiesythe business being small it is not difﬁcult to keep matters
pertaining to the books in ﬁrst class condition. '
1915-1916 treasury balance $141.46 more than institution books.
1916-1917 treasury balance $15.71 more than institution books.
' (Signed) L. A. DOWLEN,
Accountant.

OONFEDERATE HOME.
Rnron'r or SUBOOMMITTEE No. 8.
Hon. W. M. Fly, Chairman, Central Executive Committee of the H oase,
and Hon. Ed. Westbrook, Chairman, Senate Central Investigating
Committee: '
From the sworn testimony given before us and from a personal in-
spection of the Home, we have arrived at the following conclusions:
First. We do not believe that the Superintendent, Dr. J . C. Loggins,
gives as much personal attention and time to the interests and com-
fort of the old soldiers as he should. Many of them ~express their dis-
pleasure with the present management, while others express themselves
as being satisﬁed.
CONFEDERATE HOME. 803
p1
Second. The storekeeper and accountant, Mr. W. G. Dollahite, is
inefficient, is unkind to the old soldiers, speaks harshly to them, and
is inconsiderate of their and condition. Evidence adduced estab-
lishes the fact that he an habitual user of intoxicants.
The books and accounts in this institution are not satisfactorily
handled, and no system maintained.
We recommend .llr. Dollahite’s removal.
Third. The Home physician, Dr. W. F. M. Gill, is discourteous to
his patients and overbearing in his manner. He is addicted to the use
of intoxicating beverages, and is at times disqualiﬁed as a physician by
reason of this trait of character. We deem his removal to be necessary
for the best interests of the inmates of the Home.
Fourth. Intoxicants to the amount of 255 gallons were purchased
for the ﬁscal year 1917—1918, which is a very large increase over pre-
vious years.
Fifth. Business policy is practically absent; books are not sufficient;
invoices are not properly handled; no record of goods going into and
out of the storeroom is kept. An inspection of the storeroom disclosed
the fact that no system obtained in caring for supplies; suits of clothing
were allowed to be eaten by-moths and to rot in the storeroom, and
supplies were merely “stacked” here and there, etc.
Sixth. We recommend the combining of the office of Superintendent
and storekeeper and accountant, feeling that a competent man can dis-
charge the duties of both positions with greater satisfaction, both to
the State and to the inmates of the Home, than the present incumbents,
and at the same time make a saving of several hundred dollars per
annum to the State. Numbers of the old. soldiers were of the opinion
that a well qualiﬁed young man would render much better service than
one of like temperament of the old soldiers themselves. *We recom-
mend that the statutes be amended'so that the Superintendent of the
Confederate Home must be an err-Confederate soldier, or the son of an
eX-Confederate soldier.
Seventh. The appropriation bill allows the Superintendent the sum
of $500, in addition to his salary, for groceries; but no account is kept
of this in order that he may know when his allowance has been ex-
hausted. A number of the employes of the institution board there at
the expense of the State, and without authority of law. If this is a
proven necessity it should be legalized.
Eighth. The sanitary conditions in the Home are not what they
should be, and it is the opinion of your Committee. that the Super-
intendent should give this matter his immediate and constant attention. ‘
Ninth- Considerable objection was raised with reference to the
quality of the food and to the manner of its preparation, the principal
objection being that it was not properly cooked; meats are tough, and
on the whole the meals are indigestible. This condition should not be,
and the subject of properly prepared foodstuff for the old soldiers
*This sentence proposed as an amendment in the Central Committee by Mr.
Bryan, and same was adopted.
854
OoNFEDDRATE' HOME.
should have, at any and all times, the most conscientious and careful
study.
A few of the old soldiers stated that they were satisﬁed with the
meals and the cooking. '
Respectfully submitted,
( Signed)
D. S. MoMILLIN,
Chairman.
A. H. SEAWRIGHT,
House Subcommittee No. 8.
ED WESTBROOK,
Chairman, Senate Subcommittee No. 8.
*Auditor’s Statement.
Statement Showing Appropriations, Disbursements, Balances Unexpended, Etc., for the
Fiscal Year 1915-1916.


Appro. Appro-
No. priation. Purpose. Expendcd. Balance.
X-457 3 2,000 00 Salary of superintendent . . . . . . . . . . . . . . . . . . . . . . 8 2,000 00 , , _ _ _ _ _ _ , _
458 18,680 00 All other salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18,647 4 $ 76
459 55,000 00 Support and maintenance . . . . . . . . . . . . . . . . . . . . . 51,704 50 3,295 50
460 350 00 Shoerepairing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 261 25 88 75
461 500 00 Furniture and beds . . . . . . . . . . . . . . . . . . . . . . . . . . . 489 25 10 75
462 10,000 00 Dry goods and clothing . . . . . . . . . . . . . . . . . . . . . . . 8,348 06 1 ,651 94
463 100 00 Transportation..._ . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 05 91 95
464 600 00 Repairs and paint: ng . . . . . . . . . . . . . . . . . . . . . . . . . . 589 89 10 11
465 500 00 Books. postage and newspapers . . . . . . . . . . . . . . . . 497 50 2 50
466 300 00 Improvement of grounds . . . . . . . . . . . . . . . . . . . . . . 246 70 53 30
467 2,500 00 Drugs, hospital supplies . . . . . . . . . . . . . . . . . . . . . . . 2.432 68 67 32
468 600 00 Kitchen, dining room and laundry . . . . . . . . . . . . . . 599 12 88
469 200 00 Dental work . . . . . . . . . .‘ . . . . . . . . . . . . . . . . . . . . . . . 197 50 2 50
470' 200 00 Stationery and printing . . . . . . . . . . . . . . . . . . . . . . . 151 95 48 05
471 300 00 Blacksmith and extra labor . . . . . . . . . . . . . . . . . . . . 299 00 1 00
886,472 69 3 5,357 31
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. , 7 31
$91 .830 00 $91 .830 00

Statement Showing Appropriations, Disbursements, Balances Unexpended, Etc., for the
Fiscal Year 1916-1917.


Appro Appro-
No. priation. Purpose. Expended. Balance.
Y-433 3 2,000 00 Salary of superintendent . . . . . . . . . . . . . . . . . . . . . . 3 2,000 00 . . . . . . . . . .
434 17,640 00 All other salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , 26 $ 102 74
435 55,000 00 Support and maintenance . . . . . . . . . . . . . . . . . . . . . 54,970 81 29 19
436 300 00 Treatment of eye, ear and nose . . . . . . . . . . . . . . . . . 300 00 . . . . . . . . . .
437 350 00 Shoe repairing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 347 65 2 35
438 500 00 Furniture and beds . . . . . . . . . . . . . . . . . . . . . . . . . . . 467 70 32 30
439 10,000 00 Dry goods and clothing . . . . . . . . . . . . . . . . . . . . . . . 9,904 85 95 15
440 100 00 Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 00
441 600 00 Repairs and painting . . . . . . . . . . . . . . . . . . . . . . . . . 591 95 8 05
442 500 00 Books, newspapers and postage . . . . . . . . . . . . . . . . 461 00 39 00
443 300 00 Improvement of grounds . . . . . . . . . . . . . . . . . . . . . . 236 60 63 40
444 2,500 00 Drugs and hospital supplies . . . . . . . . . . . . . . . . . . . . 2,410 24 89 76
445 600 00 Kltchen, dining room and laundry . . . . . . . . . . . . . . 591 19 8 81
446 200 00 Dental work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 199 50 I 50
447 740 00 Salary of secretary . . . . . . . . . . . . . . . . . . . . . . . . . . . . 740 00 . . . . . . . . . .
448 200 00 Stationery and printing . . . . . . . . . . . . . . . . . . . . . . . 187 88 12 12
449 300 00 Blacksmith and extra labor . . . . . . . . . . . . . . . . . . . . 296 85 3 15
$91 .243 48 3 586 52
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 52
$91,830 00 $91,830 00

*See Auditor’s Report. page 843.
CONFEDERATE WoMAN’s HOME. 85
U!
1915-1916 Treasury balance $25.90 less than institution books.
1916-1917 Treasury balance $31.37 more than institution books.
The permanent records in this institution are insufficient, and the
ﬁling system is obsolete. .
The storekeeper and accountant was very kind to me, and is no
doubt a good man; but his age and physical condition are evidently
against him. It is my private opinion that, with this office systema-
tized, the duties of the Superintendent and the storekeeper and account-
ant could be consolidated and a young and active man placed in charge
with satisfactory results to the State and a pleasure to the inmates of
the Home. It is a well known fact that old men, broken in health,
rarely, if ever, can get on harmoniously with those of like temperament.
(Signed) L. A. DOWLEN,
Accountant.

CONFEDERATE WOMAN’S HOME.
REPORT OF SUBCOMMITTEE No. 8.
Hon. W. M. Fly, Chairman, Central Executive Committee of the Hoase,
and Hon. Ed W estbroo/e, Chairman, Senate Central In'uesttgattng
Committee :
We have reached the following conclusions-from sworn evidence ad—
duced before our Committee:
1. The books of this institution were carefully audited, and We
quote the following from the report of our auditor, which seems to dis-
close the methods in vogue:
“The 1915-1916 books and invoices indicate an overdraft of $371.64
in account N o. X-el'74, while the Treasury books for the same period
show a balance of $14.44 to the credit of this account. The 1916-1917
books and invoices indicate account No. Y-452 Overdrawn in the sum
of $232.25, while the Treasury books for the same period show a credit
balance of $70.52 to this account.
“Inference is that invoices approved for payment and entered upon
the books as paid were not recognized by the Comptroller’s Department
on account of insufficient funds, and no entry was made’ upon the books
of the institution signifying this fact.
“It appears to be the custom here, when an appropriation is exhausted
prior to the close of the ﬁscal year, that the overplus is carried over
and approved for payment out of the appropriation for the following
ﬁscal vear.
“The books of the institution are inadequate and vague; invoices are,
not methodically ﬁled and, except- in rare cases, bear no marks of iden-
tiﬁcation as to date of approval, payment, etc.
“The Superintendent performs the duties of storekeeper and account-
ant. She was kind to me and is alive to the necessity of a complete
overhauling of the bookkeeping system.”
From the above report of our auditor, it is evident that there is lack-
856 CONFEDERATE WoMAN’s HOME.
ing a business policy commensurate with good government. and demon-
strates to our minds the necessity for the inauguration of an efficient
bookkeeping and auditing system.
2. We found considerable complaint among the inmates of this in-
stitution with reference to the negro employes; much testimony was
adduced to the effect that said negroes were given too much authority
by the Superintendent and their conduct was oftentimes insulting to
them. Several testiﬁed that some of the negroes were permitted to
carry the key to the storeroom, which appears to us to be a bad custom.
It the opinion of your Committee that white employes should sup-
plant the negro help now used. '
3. Our records disclose complaints from a number of inmates that
the Superintendent is not awake to their interests, making her visits
to them quite infrequent, and that she does not give as much of her
personal attention to them and to their Welfare as she should, while
others expressed themselves as being satisﬁed with her treatment and
with prevailing conditions; however, the Committee is forced to con-
clude, because of so much expressed unrest, that the well-being of some
of the inmates is not properly safeguarded, and we deplore this con-
dition. - ' '
4. We heard considerable evidence to the effect that two of the
inmates had been cruelly treated by the Superintendent, and that she
is cross and abrupt to them. It is the opinion of this Committee that
a person holding the position of Superintendent of an institution of
this nature and having under her care individuals of the class cared
for in this Home, should be kind and considerate and possessed of an
even temper and kind disposition.
5. No little objection was made in regard to the manner in which
the food. is prepared, the contention being that it was not well cooked
and not digestible. The subject of dietetics should certainly receive
careful and studious attention in the selection and preparation of food
for these elderly wards of the State. Yet, some of these old ladies
expressed satisfaction with the manner of the preparation of the food.
6. The Superintendent and a number of the employes follow the
custom that prevails in the majority of the other institutions we have
investigated, relative to boarding at the expense of the State without
authority of law. ‘If the necessity for this is shown to exist it should
be legalized in the future. .
'7. Your Committee visited and made a personal inspection of the
Home, and found the sanitary conditions excellent and the guests ap-
parently comfortable.
' ' Respectfully submitted,
‘ (Signed) D. S. MOMILLIN,
Chairman.
A. H. SEAWRIGHT,
House Subcommittee No. 8.
En WEs'rBRooK,
Chairman, Senate Subcommittee No. 8.
CONFEDERATE Woimx’s Hons. 857
*AUDITOR’S STATEMENT.
Statement Showing Appropriations, Disbursements, Balances Unexpended, Etc., for the
Fiscal Year 1915-1916.


Appro. Appropri- Purpose. Expended. Balance.
No. ation.
X472 3 1 ,800 OOlSalary of Superintendent . . . . . . . . . . . . . . .. 3 1,800 00,l . . . . . . . . . . ..
473 4,820 00"All other salaries . . . . . . . . . . . . . . . . . . . . . . . 4,799 67 .S 20 33
474 16,000 00 Support and maintenance . . . . . . . . . . . . . . . *16,371 641 *371 64
475 150 00 Treatment eye, car and nose . . . . . . . . . . . . . 150 00: . . . . . . . . . . . .
476 150 001Dental work . . . . . . . . . . . . . . . . . . . . . . . . . .. 127 50' 22 50
477 20,000 00New buildings and equipment . . . . . . . . . . . . 20,000 00, . . . . . . . . . . . .
478 150 00-Incidentals . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 001' . . . . . . . . . . . .
479 400 00 Repairs and plumbing . . . . . . . . . . . . . . . . . . . 391 90i 8 10
479 2,000 00 Repairs and plumbing . . . . . . . . . . . . . . . . . .. 1,891 59! 108 41
480 150 00 Wood and coal house . . . . . . . . . . . . . . . . . . . 150 00, . . . . . . . . . . . .
481 250 00 Traveling expenses . . . . . . . . . . . . . . . . . . . . . 160 35] 89 65
$ 45,870 00 $ *45.992 65 8 248 99
*371 64 Balance . . . . . . . . . . . . . . . . . . . . . . . . . .. 248 99; *371 64
sv T46,241 64 s 46,241 64kt; *122 65
*Overdraft. *Overdrawn. *Overdraft.
TOverdrawn.
Statement Showing Appropriations, Disbursements, Balances Unexpended, Etc., for the
Fiscal Year 1916-1917.


ADDI‘O- Appropri~ Purpose. I Expended. Balance.
No. ation.
Y—450 3 1,800 00 Salary of Superintendent . . . . . . . . . . . . . . . . 3 1,800 00 . . . . . . . . .F. . .
451 4,920 00 Allother salaries . . . . . . . . . . . . . . . . . . . . . . . 4,875 00 .8 4p 00
452 15,000 00 Support and maintenance . . . . . . . . . . . . . . . *15,232 25 *232 25
453 150 00 Treatment of eye, ear and nose. . . .. . . . . .. 150 00 . . . . . . . . . . ..
4?} 150 00 Dental work . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 00 . . . . . . . . . .
455 ' 150 00 Incidentals . . . . . . . . . . . . . . . . . . . . . . . . . . . . 149 79 H 25
456 400 00 Repairs and plumbing . . . . . . . . . . . . . . . . . . . 347 85 52 15
457 250 00 Traveling expenses . . . . . . . . . . . . . . . . . . . . . 184 31 6:) 69
$ 22,820 00 $»*22,889 16 163 09
*232 25 Balance . . . . . . . . . . . . . . . . . . . . . . . . . .. 163 09 *232 25
3 123,052. 25 s 23,052 asis *69 16
'— l .
*Overdrait ' *Overdrawn. *Overdraft.
TOverdrawn.
1915-1916 Treasury balance $46.06 less than institution books.
1916-1.917 Treasury balance $15.27 more than institution books.
1915-1916 books and. invoices indicate account X-4'74 overdrawn in
the sum of $371.64.
1915-1916 Treasury books showcredit balance of $44.44.
1916-191'? books and invoices indicate account Y-452 overdrawn in
the sum of $232.25.
1916—191'? Treasury books show credit balance of $70.52.
As to accounts being orerdrawn, inference is that invoices approved
for payment, and entered upon the books as paid, were not recognized
by the Comptroller’s Department on account of insufficient funds, and
no entry we s made upon the books of the institution signifying this fact.
It appears to be'the custom here, when an appropriation is exhausted
prior to the close of the ﬁscal year, that the overplus is carried over
and approved for payment out of the appropriation for the following
ﬁscal year.
The books of the institution are inadequate and vague. Invoices are
*See Auditpr’s Report, page 843.
858 STATE OEPIIAxs’ HOME.
not methodically ﬁled and, except in rare cases, bear no marks of iden-
tiﬁcation as to date of approval, payment, etc.
The Superintendent performs the duties of storekeeper and account-
ant. She was kind to me and is alive to the necessity of a complete
overhauling of the bookkeeping system.
(Signed) L. A. DowLEN,
Accountant.

STATE ORPI—IANS’ HOME.
REPoET or SUEcoMIIITTEE No. 8.
Hon. W. M. Fly, Chairman, Central Executive Committee of the HON-96,
and Hon. Ed li’estbrooh, Chairman, Senate Central Investigating
Committee:
Your Subcommittee to investigate the State Orphans’ Home submits ,
the following report, based upon the sworn testimony adduced in that
investigation :
1. We call attention to the fact that the appropriation for groceries
to the amount of $500 to be used as a supplemental salary for the
Superintendent was not checked to the value of groceries received
by the Superintendent, but as to an estimate based upon the per
capita cost to maintain an inmate of the Home. Therefore, under
this system it is impossible to accurately determine as to when this
amount of groceries is exhausted or whether it has been exceeded.
2. Relating to the handling of merchandise prior to November 1,
1917, we ﬁnd that the custom has been to check by the invoice mer-
chandise received, and no check is kept on merchandise disbursed; also
that in heavy groceries in many instances shortage could not be de-
tected, having not been weighed.
3. We call attention to the fact that Superintendent W. F. Barnett
recommends the consolidation of two positions, viz: those of storekeeper
and commercial teacher, making an annual saving to the State by this
consolidation of $800 based upon the proposition that only six hours
of time is utilized by the commercial department and that two hours
is sufficient time for the storekeeper, and by this consolidation the
efficiency of both positions would be improved.
4. We ﬁnd that the stewardess receives only $300 per year as against
. an appropriation of $480 for her salary. It was explained that the
appropriation was in excess of the amount asked for that position and
ﬁxed by ‘the board.
We also find one case of tuberculosis and another suspect. Effort
was made by the management of the Home to have this child transferred
to the Tuberculosis Sanitarium at Carlsbad, but without avail. Carls-
bad refused to admit the child so afflicted for the reason that the doctor
at Carlsbad thought that the child was too farradvanced and might die ‘
on the road. This condition exposes the children in the Home to the
danger of the disease. ‘
Srx'rn Onrrraxs’ HOME. 859
5. With these exceptions we commend the management of this Home
for efficiency in making it a real home, where the orphan children are
made to realize the sentiment, environments and beneﬁts of a true
home, where industry and economy are taught the children, and they
are made to realize that on these principles depend the success of every
home.
Respectfully submitted,
(Signed) D. S. MOMILLIN,
, Chairman.
A. H. SEAWRIGHT,
House Committee No. 8.
En Wns'rnnoox,
Chairman, Senate Subcommittee No. 8.
AUDITOR’S REPORT.
Groesbeck, Texas, November 30 1917.
Hon. A. H. iS'eawright, Vice Chairman, House Subcommittee N0. 8.
DEAR SIR: Complying with your request, and upon appointment by
you for the purpose of examining the books of the State Orphans’ Home
at Corsicana, Texas, I beg leave to submit the following report:
It was my understanding that the scope and purpose of such exam-
ination did not contemplate an exact and complete audit of the books
of this institution, but was undertaken to ascertain the general con-
dition of the ﬁnances of the Home, and to determine whether certain
money had been expended for the speciﬁc purposes for which appro-
priated, and if such appropriations had been exceeded.
In pursuance of the above policy I have examined the various pay-
rolls of the institution for the periods of September 1, 1915, to Sep—
tember 1, 1916, and for September 1., 1916, to September 1, 1917, and
ﬁnd that the approximate expenditures were as follows, for the re—
spective periods:


Appropriation
Each of Two Expended Expended
Account of— Final Years 1915—1916 1916-1917
1915-1917
Superintendent . . . . . . . . . . . . . . . . . . . . . $ 1,800 00 3 1 ,800 00 S 1 ,800 00
Other salaries . . . . . . . . . . . . . . . . . . . . .. 19,850 00 18,351 13 18,778 02
3 21,650 00 8 20,151 13 3 20,578 02

860 STATE OuPHANs’ HOME.
_Totals of Payroll Sheets.


1915-1916 1916-1917
September . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 83 1,646 23 1,765 65
October . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,768 52 1,863 75
November . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,718 13 1,840 32
December . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,729 81 1 ,847 05
January . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,850 41 1 ,788 30
February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,857 25 1 ,790 20
March . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,771 65 1,706 10
April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,788 75 1,807 65
May . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,75 15 1,863 33
June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.408 80 1.437 35
July . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 .506 63 1 .480 05
August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,351 11 1,366 '12
$ 20,154 44 8 20,645 87
DEAR SIR: It will be noted that the various totals appearing on the
above schedules do not agree, but are approximate only. In explanation
of this fact, it appears that the payroll sheets on ﬁle are only copies
of the original payroll sheets forwarded to the Comptroller’s office, and
in same instances items appearing on copy do not check with the original.
In other instances accounts on ledger do not correspond with entries
on payroll, and in a few cases were not carried to the ledger account
at all.
The appropriation for primary teachers, $810, for the year 1915-1916
was exceeded by $40, according to charges against this account on
ledger, and the grade teachers’ account was overdrawn $1.40 for the
same period. The above circumstances is accounted for by clerical
errors, as it is apparent that the custom of the accountant was to ascer—
tain if sufficient balances remained in any certain fund before issuing
warrant against same. The Superintendent advised that warrants for
all salaries, with the exception of his own, are issued out of one fund,
and that, while this speciﬁc account may have been overdrawn, the
appropriation for teachers’ salaries came well within the limit of ap-
propriations, and this statement is conﬁrmed by totals on payroll.
While the books of the institution appear to have been kept according
to the requirements of various funds and corresponding appropriations,
a lack of system is evident in extending totals to the ledger account and
checking items from payroll to the ledger.
It also appears that no proper record of sales of products raised on
the farm or manufactured at the Home was kept by the accountant,
and there was no information on cash received and paid out available
to me. The Superintendent advised that it was the custom of the
accountant to submit monthly reports of cash ‘sales to him which were
in the form as below.
Date
Balance, cash 011 hand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ ............................ __
Amount collected during month ................................................... ..
Amount paid out . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .................................. .,
Balance on hand . . . . . . . . . . .. . ............................................. ..
As to what sources such cash was received from, and for what pur-
poses same was paid out, there was no record available to me, and it
has been recommended to the Superintendent that, in the future, all
STATE ORPI-IANS’ Home. 861
cash received and all cash paid out should be properly recorded in a
cash book. The Superintendent advises that proper record of all such
transactions are now being kept.
The following schedules appear on ledger against the various appro-
priations :

Appropriation
1915—1916 1916-1917 Each Year.
Repairing heating lines . . . . . . . . . . . . . . . . . . . . . . . . $ 145 89 $ 145 40 $ 150 00
Sewerage and plumbing . . . . . . . . . . . . . . . . . . . . . . . 197 60 200 05 200 00
Fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,948 97 3,990 96 4,000 00
Maintenance heating and lighting plant . . . . . . . . . 296 97 324 42 300 00
Postage and stationery . . . . . . . . . . . . . . . . . . . . . . . . 186 46 197 32 200 '00
School supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 509 99 559 21 600 00
Telephone rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 43 00 36 00 100 00
Improvement grounds, etc . . . . . . . . . . . . . . . . . . . . . 266 16 248 27 300 00
Building dining room, store room, cold storage
and dormitory . . . . . . . . . . . . . . . . . . . . . . . . . . . 74,799 46 . . .' . . . . . . . . . 75,000 00
Stuccoing and plastering power house . . . . . . . . . . . 1 , 186 94 . . . . . . . . . . . . , 1 ,200 00
Motor truck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,800 00 . . . . . . . . . . . . 1 ,800 00
Hospital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,997 99 . . . . . . . . . . . . 8,000 00
Gymnasium . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,998 20 . . . . . . . . . . . . 6,000 00


For dairy cows out of an appropriation passed by the Thirty-fourth
'Legislature of $600 the sum of $595 was spent. I
All charges for material, labor and supplies, as made against the
various accounts above, were checked with invoices and accounts ren-
dered and found to agree.
All items charged to general maintenance fund for the period of
two years from September .1, 191.5, to corresponding date, 1917, were
checked with invoices and accounts rendered, and were found to agree.
In connection with the storekeeper’s account, it appears that it was
the custom of the accountant to check into the store all supplies and
purchases and to ascertain if all articles invoiced were actually received.
Supplies were paid out upon requisition from various departments, and
there seems to have been no adequate record of such requisitions and
supplies furnished‘ the different departments.
The Superintendent advises, however, that this condition no longer
obtained, and that proper record is now being made of all supplies
checked out of the storer'oom.
Invoice of total stock on hand taken by competent stock takers shows
supplies on hand on November 3, 1917’, to be $14,924.50.
As a general criticism the affairs of the State Orphans Home seem
to be .in good condition, and it is my belief that the conduct of its
affairs has been as wisely and economically administered as could be
expected in an institution of such varied industries and duties.
A lack of system obtains in the department of Storekeeper and ac-
countant, which condition has now been remedied since the Superin-
tendent has taken personal charge of the department, and he advises
that it is his purpose and intention to have the future accountant follow
the plans and recommendations made by your Committee, and to have
all the books and records of such institution kept in proper form.
The information outlined in this letter is the result of a careful and
painstaking checkon every debit and account appearing on the books
862 STATE TUBEnoULosIs SANATORIUM.
of this Home, and covers as complete and exhaustive examination of
its affairs as was possible to make.
I am personally convinced that there has been no wilful misappro-
priation of any funds belonging to this institution, and there has been
no wrongdoing committed or contemplated by any of the ofﬁcers or
employes of this Home.
My observation is that the inmates of the Home are well taken care
of, are never punished unjustly or cruelly, and that every provision is
made for the comfort and well being of the children consistent with
the funds at the disposal of the management. A friendly interest in
instruction, comfort and health of the inmates of this Home is mani-
fested by the Superintendent and employes, and the children with whom
I had occasion to speak express themselves well pleased with the treat-
ment accorded them.
(Signed) L. B. COBB, JR, _
Accountant.

STATE TUBERCULOSIS SANATORIUM, CARLSBAD, TEXAS.
REPORT OF SPECIAL SunooMMITTEE No. 3.
Hon. W. M. Fly, Chairman, Central Executive Committee of the House.
DEAR SIR: Your Subcommittee, appointed especially to investigate
‘and inspect the State Tuberculosis Sanatorium at Carlsbad, Texas, has
completed the task assigned it, and reports its work, observations and
recommendations as follows: '
The Tuberculosis Sanatorium located at Carlsbad, in Tom Green
county, Texas, was established by the Act of the Thirty-second Legis-
lature, and had for its object the treatment of indigent consumptives
and the treatment and prevention of this dreaded disease in Texas.
That the results thus far have been excellent in so far as relates to the
treatment of those who have received treatment at the institution, is
beyond question.
When the institution ﬁrst opened its doors to this afflicted class, it
would accommodate but 60 persons; but subsequent appropriations made
it possible to erect buildings sufficient to accommodate 180 persons,
which is the present capacity of the institution. However, six addi--
tional buildings are now under construction, namely, two dormitories,
accommodating 80 each, two nurses’ homes, 20 each, a laundry, Super-
intendent’s home, and an addition to the storeroom. With these build-
ings completed 360 persons can be accommodated and treated by the
institution.
The testimony disclosed and the statistics show, that there are 75,000
people in Texas today suffering with. tuberculosis, and, with this disease
rapidly spreading, it is at once apparent that the State cannot by sana-
torium treatment reach an appreciable number of such persons, and
that much attention should be given to educating the people to care
for and prevent this disease. This should be done by educational cam-
paigns directed by the institution. It was also disclosed that 500 should
STATE TUBERCULOSIS SANATORIUM. 863
be the maximum number of patients at any one colony , and when this
maximum is reached it the opinion of the Committee, based on the
expert evidence given before it, that all additional expenditures should
be in furtherance of the suggested educational campaign.
The modern scientiﬁc method of treating tuberculosis is fresh air,
rest and good, wholesome food. The buildings which have been erected
were erected along the well recognized plans designed to carry out the
most up-to-date ideas for the treatment of the disease. The rest is
prescribed under the direction of the Superintendent and his assist-
ants, who demand of the inmates strict obedience to all rules promul-
gated by the Board of Trustees and the physicians in charge.
The question of wholesome food. received the attention of the Legis—
lature in the Act creating the institution, and its purposes are being
carried out by the management. The Act provided that the Sanatoritun
should own not to exceed 1.000 acres of land. The Sanatorium now
owns 400 acres of land, and the State under contract to purchase 600
acres more; thus bringing the total. acreage up to the maximum pre-
scribed by the law. This land is used for the pasturage of 100 head
of Jersey cows owned by the State, and for gardening and farming~
purposes. .
The land under contract for purchase is located on the bank of the
North Concho River, and 100 acres of it is capable of and will be, the
Committee is advised, irrigated. The State’s land belonging to the
institution is located on this river, and a dam has been built which
impounds water for the Sanatorium, and will furnish the water with
which to irrigate the land it now owns and that under contract of
purchase. That irrigation is a success, is abundantly proven by the
two acres gardened the past year by the management.
The testimony showed. that the total amount of vegetables and garden
truck furnished the Sanatorium was $1,673.45; and that had it been
necessary to have gone in the open market for the articles raised the
cost would have been an additional 25 per cent. The cost of growing
and gathering the same amounted to $300. At the present time the
institution has in cold storage over a thousand pounds of tomatoes
grown on this garden. It is preparing to plant four acres for the
present year, 1918.
PURCHASE OF LAND.
The Committee went into the purchase of the 600 acres of land at
length, and took testimony touching every phase of this question. It
found that the 600 acres of land now under contract of purchase was
mostly the property of Mr. J. A. Clegg, a member of the board; and
for the reason that it was purchased from a member of the boardthe
Committee made a most critical investigation to determine whether or
not the interest of the State had suffered by reason of such purchase.
It seems that the question of this purchase was brought up some time
in the early part of the year 1917. and that a committee appointed by
the House made a visit to Carlsbad. and. while there, was shown the
land in question, and the purchase of it was gone into very thoroughly.
864 STATE TUBEnoULosIs SANATORIUM.
After an investigation the committee recommended that the State pur-
chase the land. ‘Subsequently, a contract was made by the State to
purchase same.
It was the opinion of the committee appointed by the House at
that time, that the land was, at the date of contract of purchase, per-
haps not worth the contemplated price, but in view of the fact that
it was adjacent to the State’s land and would eventually be needed by
the State and would protect the State by giving it control ofall land
bordering on the dam and reservoir, the purchase was timely and
should be made. The testimony taken and the information gathered
by this Committee conﬁrms the action of the prior committee and the
board.
The witnesses brought before the Committee and. sworn testify that
the land is reasonably worth the sum of 8550 upon the market, and
Mr. Clegg testiﬁed that he had refused $75 for the land; that the
reasonable market value of the same was $60, but that he held it for
the State under promise to the board that it should be held until the
State was ready to receive or purchase the same. This price and value
applies to theland bordering on the North Concho River and con-
venient to the reservoir. Other members of the board informed the
Committee that the board, acting in the absence of Mr. Clegg, ﬁxed the
price of the land bordering on the river at $40 per acre for which he
asked $50 per acre; that the board ﬁxed the price of the pasture land
at $20 an acre as against his demand price of $25 and the market
price of $30. '
Dr. Davis, a member of the Committee, inspected the land, and gives
it as his opinion that the land is worth the price paid for it by the
State, and that it would be to the interest of the State to carry out
the provisions and, terms of purchase. Hon. Chas. B. Metcalfe, a res1--
dent of Tom Green county, and thoroughly acquainted with the land
values in that county, gives his opinion under oath, that the land is
worth the price contracted to be paid for it. ' The testimony of- Mr.
Clegg, which is made a part of this report, will explain’ and amplify
the ‘report made by this Committee.
The Committee bases its ﬁndings as to this land on the testimony
taken and the information secured by it. N 0 other ﬁnding was pos-
sible under the evidence adduced and. the information gathered. As a
matter of policy the members of the Committee cannot approve of a
board representing the State, making purchases and trades with one
of its members, but such was not placed before us for decision. The
Committee was only instructed to ascertain from any evidence or in-
formation which might be brought to its knowledge as to whether or
not in the speciﬁc instance the State had suffered by the Board of
Trustees purchasing land from one of its members, and, as stated
above, the Committee ﬁnds that the State has not suffered but beneﬁted
by the transaction. ‘
The Board of Trustees are, as provided by law, permitted to hold the
trust during good behavior, and are residents of San Angelo, Texas,
STATE TUBERCULOSIS SAXATORIL'M. 865
fourteen miles from the Sanatorium. The members of the board are
wide-awake, active business men, and from every indication have all
taken a very lively interest in the institution and looked after the man-
agement, it seems to the Committee, with commendable care. An evi-
dence of this is illustrated by the system inaugurated by the board in
the matter of bookkeeping.
ORDERING SUPPLIES.
In ordering supplies for the institution the storekeeper makes his
order in triplicate on a form provided for the purpose, two copies of
which are sent to the State Purchasing Agent, and, after approval by
him, is sent to the contractor to be ﬁlled. The third copy is retained
by the storekeeper. Immediately upon receipt of the invoice from the
contractor, the same is checked against the contract price and the ex-
tensions ﬁgured, and the shipment, subsequently arriving, is checked
into the storehouse by the storekeeper. The goods are then charged
upon the books kept by the storekeeper and the invoice ﬁled as a per-
'manent record of the institution.
ACCOUNTING SYSTEM.
No article of any kind or description is ever permitted to be taken
from the storeroom except upon an order duly signed by the depart-
ment desiring the article, which must be approved by the Superin-
tendent. When approved and presented to the storekeeper. the articles
listed upon the order are checked out by him, and the same charged
against the department of the institution receiving the same. All
articles, such as produce and vegetables, raised on the farm are required
to be taken to the storeroom, where the Weight or number is taken and
same made a charge against the institution, and are checked out in a
manner similar to other goods coming into the storeroom, as indicated
above. In this manner it was possible for the storekeeper to produce
the records showing just what the garden had produced for the year
191'?’ 3 and it Was an easy matter, under this system, for him to advise
the Committee of the exact ‘number of certain articles, or the number
of pounds of a certain commodity on hand in the warehouse.
The Committee also found that under the system practiced at this
institution it is possible to ascertain just the amount that each depart—
ment of the institution had cost the State per month and per year;
that it Was possible to check the number of tons of coal used by the
power plant against the number of tons received by the institution;
the amount of kilowatts of electricity furnished, the amount of steam
produced, the number of gallons of water pumped and the number of
tons of ice manufactured. In short, in the opinion of the Committee,
the system of bookkeeping employed cannot be improved on, and We
do not hesitate to recommend its adoption in the other institutions of
the State where loose methods are now being used.
866 STATE TUBFRCULOSIS SANATORIUM.
RELATIONS OF STATE PURCHASING AGENT TO INSTITUTION.
The Committee did not find that there was any very grave com-
plaints against the methods of the State Purchasing Agent, but did
receive ml’ormation that the coal furnished the institution was of a
- very inferior kind and quality, and it was stated by a member of the
board that itwould be a saving to the State to purchase the McAlester
coal at a third greater price than to use the coal furnished at the
price paid therefor. The Committee is of the' opinion that more fre-
quent consultations should be had between the State Purchasing Agent
and the management, to the end that the experience and ability of all
might be combined to protect the interests of the State. This, it occurs
to the Committee, could be done easily and without friction, and with-
.out the surrender by the State Purchasing Agent of any of the powers
now conferred upon him by statute.
ADMISSION OF PATIENTS.
The Committee went thoroughly into the ﬁles of the institution to_
ascertain if the law with reference to the admission of patients was
being complied with, and with one or two exceptions we found that
the law was being complied with, that patients were received in the
order of their application, and in no case found or called, to the Com-
mittee’s attention were non-residents admitted to the institution. The
petition for application in each instance was signed and sworn to by
the county judge from whom the application was received. and in each
instance there was a prayer by the county judge granting the relief
asked in the petition, based upon the ﬁnding, among other things, that
the applicant was a resident of Texas and had been for the required
length of time. This, of course, made the patient prima facie entitled
to entrance for treatment.
TREATMENT ACCORDED PATIENTS.
The Committee conversed with patients, and some who had formerly
been patients, of the institution with a view of ascertaining any irreg-
ularities existing or being practiced at the institution, and the Com-
mittee found, with few exceptions, that all of them spoke in the highest
terms of the management and of the good done them by their stay and
treatment in the institution. A member of the Committee even went
to the extent of having Mr. Dudley of Dallas, Texas, who was visiting
a friend in the institution, inquire from a disinterested standpoint as
to the treatment received and the satisfaction of the patients, and, after
spending ,an entire evening at the institution and meeting many of the
patients who conversed freely with him, he informed the Committee
that he was unable to ﬁnd a dissatisﬁed patient among them.
The institution will be enabled by reason of the appropriation made
by the Thirty-ﬁfth Legislature to conduct an educational campaign, on
a small scale, combating this dreaded disease in Texas; and the Com-
STATE TUBERCULOSIS SANATORIUM. 867
mittee found that arrangements are under way to carry out the intent
and purposes of this appropriation.
VALUE OF PROPERTY.
The value of all property owned by the State at this institution is
$292,416.89, and it will be much more when the new buildings pro-
vided for, and now under construction, are completed, and the ﬁne body
of land along the North Concho River is put in cultivation.
SALARY COSTS.
The number of patients in the Sanatorium is 180; the number of
employes is 68. Total salaries paid in 1916—1917 was $22,500, and
the average salary is $338.82; the salary of the Superintendent is
$2,500 per year.
Dr. J. B. McKnight, the Superintendent, has ﬁlled this position four
years, and seems to be giving general satisfaction, and is rendering a
most valuable service to the State in the treatment of these unfortunate
tubercular patients.
In support of the ﬁndings above set forth, the Committee attaches
hereto, and makes a part hereof, the testimony taken in its investiga-
tion of the institution and its management, and upon the basis of the
ﬁndings herein recommends as follows:
RECOMMENDATIONS.
First. That, when the maximum of 500 capacity plant has been
reached, instead of establishing other colonies then any additional appro-
priations made for combating this dreaded disease be for educational
purposes of the masses.
Second. That appropriate legislation be passed, as contemplated by
the Subcommittee now investigating the State Purchasing Agent’s de-
partment, providing for consultation by the Purchasing Agent with
the various institutional heads in making purchases for the institutions
concerned.
Third. That if the Committee, having under investigation the vari-
ous storekeepers of the various institutions, ﬁnd a lax system of book-
keeping the said Committee should investigate the system adopted and
now being used by this institution, with a view of having the meri-
torious features adopted where the interests of the State demand a
change.
Most respectfully submitted,
(Signed) R. F. SPENCER,
OSCAR DAVIS,
Special Subcommittee to Investigate State Tuberculosis Sanatorium.
868 PASTEUR INSTITUTE.
PASTEUR INSTITUTE.
REPORT OE SUBCOMMITTEE No. 8
Hon. W. M. Ely, Chairman, Central Executive Committee of the H oase,
and Hon. Eel ll’estbrooh', Chairman, Senate Central Investigating
Committee:
From the sworn testimony given before us we ﬁnd established in our
minds the following facts:
1. This Institute is performing a great service to humanity. Dur-
ing the past year, ending September 1, there were treated in this In-
stitute 566 patients, and the year previous, 467. The average number
of patients treated daily being 35. Out of the last 740 patients treated
none have died. There have been treated in all, since the establish-
ment of this Institute in October, 1904, 4,300 patients, only 11 of whom
have died, which leads us to the conclusion that the management is very
efficient.
2. Those who are able to pay are charged $25 each. If a patient is
unable to pay a statement is required from the county judge of the
county in which the patient resides, stating that such patient is sent to
be treated at the expense of the State. All revenue received from this
source goes into the State Treasury. It lacked only $1,000 of being
self-supporting last year. '
3. All employes board at the institution without an appropriation
to cover the expense of same, and though this seems to be a custom of
long standing, and probably a necessity, we recommend that if this
necessity shown to exist the appropriation bill for the institution
should speciﬁcally so state. i
4.. We ﬁnd that no system of bookkeeping obtains in this institution,
giving opportunity for waste and misapplication of funds and supplies.
We, therefore, recommend the inauguration of an efficient checking and
bookkeeping system.
Respectfully submitted,
(Signed) D. S. MCMILLIN,
Chairman.
A. H. SEAWRIGHT,
House Committee NO. 8.
En WESTBROOK,
Chairman, Senate Subcommittee No. 8.
STATE EPILEPTIo COLONY. 869
STATE EPILEPTIC COLONY.
REPORT or SUBCOMMITTEE No. 8.
H on. W. M. Fly, Chairman, Central Executive Committee of the H ease,
and H on. Ed Westbrook, Chairman, Senate Central Ea'ecatwe Com-
mittee:
Based upon personal inspection and sworn testimony, transcript of
which is hereto attached and made a part of this report, we submit the
- following ﬁndings :
This institution is located about three miles southeast of Abilene,
on a tract of 643 acres of land, about one-half of which is in a good
state of cultivation, and in normal seasons produces splendid crops;
but on account of the unprecedented drouth of this year has produced
very little the present season.
This property of the State, at a low estimate, is worth a half mil-
lion dollars ($500,000), and consists of the following:
643 acres of land.
1 administration brick building.
1 employes’ brick building.
hospital brick buildings.
brick cottages.
powerhouse, brick, with machinery and boilers.
laundry building, brick.
bakery, brick.
coal bins, 500 tons capacity.
horse and mule barn.
hay barn.
Dairy sheds, granary, buggy sheds, machinery sheds, and sev-
. eral shacks.
silos; 1. concrete, 1. metal.
water standpipe, 22x90 feet, with mechanical ﬁlter.
pump houses, brick, with four pumps at lake, with electric lines
by which pumps are operated.
Furnishings for all buildings.
Operating room with surgical and dental equipment.
80 head (about) dairy cattle, and some young cattle.
‘70 head (about) hogs and pigs.
11 head mules.
5 head horses.
Farm tools, engines, ensilage cutter, reapers, baler, portable gaso-
line engine and wood saw, septic sewage tanks, siX outside ﬁre plugs and
attachments, ﬁre hose attached in each building, six dozen ﬁre extin—
guishers, together with numerous other smaller articles of necessity
in the operation and complete equipment of the institution. Upon our
own judgment and knowledge, as well as that of other well informed
persons. we think the estimated value of one-half a million dollars
($500,000) is a reasonable estimate for the value of the physical
property.
,__i
F—‘l—‘OSl—‘l—‘i—‘NN
10 "r—* (O
870 STATE EPILEPTIO COLONY.
The number of employes is 81; the annual payroll is $36,670; the
number of male inmates is 309, and the number of female inmates is
223, a total of 532 5 the annual cost per capita is $169.61, and the daily
per capita cost is about 46 cents. These ﬁgures are taken from the
annual report of the Superintendent for the year ending August 31,
1916.
The report for the year ending August 81, 1917, is not yet made to
the Governor, but we anticipate that it will show an increased cost
per capita for maintenance, caused by the high cost of supplies and the
decreased production of the farm.
The question of disposal of sewage is causing much annoyance, but
we think the Superintendent will succeed in solving the problem. I
The sanitary condition of the buildings and grounds is splendid;
discipline among the employes is very good, and all seemed attentive
and competent.
At this time the Superintendent is experiencing considerable trouble
in securing the necessary number of attendants, owing to the small sal-
ary allowed by the appropriation bill and the high price of labor on
the outside; he is losing almost daily some of his best and most ex-
perienced help.
Your Committee had a meeting with the Board of Trustees, a ma-
jority of the board,.all of those living in Abilene being present. The
board is composed of prominent and capable professional and business
men, and the record and expressions of the members show their devotion
to the institution in a very commendable degree. '
The system devised by the Superintendent for handling the supplies
is good, and with an addition to their bookkeeping system recommended
in our general recommendations, we think the system would be very good.
The Superintendent keeps an account of groceries received for his
own use, and can readily ascertain when his allowance of $500 is
exhausted.
We find that all employes board at the institution, though no appro-
priation has been made for that purpose. This appears to be an old
custom, and probably a necessity, as the constant presence of the attend-
ants seems most advisable, but, if such necessity is so shown, the appro-
priation should speciﬁcally so provide, and the Superintendent should
not be forced to violate the law either openly or technically, as may
be shown. '
The storekeeper seems to be a very competent man. Though he
admits the faults of his accounting system, he explained that as he was
the third man in this position this year, coming into the ofﬁee only
shortly before this Investigating Committee was provided for, and be-
lieving that this Committee would provide a uniform system of account-
ing for all State institutions, he continued the system in use by his
predecessors until the Committee should act.
Our general ﬁndings, are, that this institution is, in general, well
conducted, ‘the Superintendent and employes are capable and attentive
to their duties, the Board of Trustees are, at all times, economical,
STATE EPILEPTIO COLONY.
871‘
attentive and prompt in discharging the duties of their office; all of
which we highly commend.
Respectfully submitted,
D. S. MOMILLIN,
Chairman.
A. H. SEAWRIGHT,
House Subcommittee No. 8.
En WEsTnRoox,
Chairman, Senate Subcommittee NO. 8.
(Signed)
AUDITOR’S REPORT.
N on. Ed Westbrook, Chairman, Senate Subcommittee No. 8, and H on.
D. S. M cMiZZin, Chairman, House Subcommittee No. 8.
Following is report of the condition of the several appropriations for
the State Epileptic Colony, Abilene, Texas, for two years from Septem-
ber 1, 1915, to August 31, 1917, as shown by the books of that institu-


tion:
Fiscal Year September 1, 1915, to August 31, 1916. ’
, Amount
Appro- Purpose. Appropri— Expended. Unexpended.
No. ated.
X-523 Superintendent’s salary . . . . . . . . . . . . . . . . . 3 2,000 00 $ 2,000 00 . . . . . . . . . . . .
X-524 Employes’ salaries . . . . . . . . . . . . . . . . . . . . .. 31,900 00 28,770 10 3 3,129 90
X-525 Support and maintenance . . . . . . . . . . . . . .. 60,000 00 59,900 13 99 7
X-526 Literature and amusements . . . . . . . . . . . . .. 450 00 41 95 31 05
X-527 Dry goods . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,500 00 6,356 43 143 57
X-528 Horses, mules. cows and hogs. . . ._ . . . . . . . . 500 00 47 50 25 50
X-529 Trees andseeds . . . . . . . . . . . . . . . . . . . . . . .. 250 00 249 55 45
X-530 Furniture . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,000 00 951 38 4 62
X-531 Dental equipment . . . . . . . . . . . . . . . . . . . . .. 1,000 00 . . . . . . . . .. ; 1,000 00
X-532 General repairs . . . . . . . . . . . . . . . . . . . . . . . .. 1,000 00 922 8:) 7 15
X-533 Wagons, hacks, harness and repairs . . . . . . . 500 00 499 31 69
X—534 Machinery for shops . . . . . . . . . . . . . . . . . . .. 75 00 747 18 2 82
X-535 To build and equip two cottages . . . . . . . . . 37,500 00 37,497 20 2 80
$ 138,787 58 375 4,562 42
Unexpended balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,562 42
a 143,350 00 s 143,350 00-
Receipts from sale of junk... . . . . . . . . . . . . . . .$ 830 32
Receipts from other sources. . . . . . . . . . . . . . . . . . 1,456 84
Total receipts . . . . . . . . . . . . . . . . . . $2,287 16
for which the Superintendent holds the State Treasurer’s receipts.
8'72 STATE FARM COLONY FOR THE F'EEBLE-MINDED.
Fiscal Year September 1, 1916, to August 31, 1917.

Appro. Amount
N 0. Purpose. Appropri- Expended. Unexpended.
ated,
Y-495 Superintendent’s salary . . . . . . . . . . . . . . . . . $ 2,000 00 $ 2,000 00 . . . . . . . . . . ..
Y-496 Employes’ salaries . . . . . . . . . . . . . . . . . . . . .. 32,200 00 30,167 90 $ 2,032 10
Y-497 Support and maintenance:
Original appropriation. . . .$65,000 00
Emergency appropriation.. 5,000 00
-————— 70,000 00 53,735 85 16,264 15
45 00 25 199

Y-498 Literature and amusement . . . . . . . . . . . . . . . 0 0 51 49
Y-499 Dry goods . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6,500 00 6,492 33 7 67
Y-500 Horses, mules, cows and hogs . . . . . . . . . . . . 500 00 500 00 . . . . . . . . . . . .
Y-501 Trees and seeds . . . . . . . . . . . . . . . . . . . . . . .. 250 00 227 62 22 38
Y-502 Furniture . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,000 00 706 89 293 11
Y-503 Dental equipment . . . . . . . . . . . . . . . . . . . . .. 1,000 00 500 00 500 00
Y-504 General repairs . . . . . . . . . . . . . . . . . . . . . . . .. 1,000 00 422 02 577 98
Y-505 Wagons. hacks, harness and repairs. . . . , . . 500 00 282 98 _ 217 02
Y-506 For increase in laundry and laundry
'machinery . . . . . . . . . . . . . . . . . . . . . . . .. 6,500 00 6,328 65 171 35
Y-507 For recreation building . . . . . . . . . . . . . . . . . . 10,000 00 . . . . . . . . . . . . 10,000 00
, $ 101,614 75 $ 30,285 25
Unexpended balance . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . 30,285 25
$ 131,900 00 $ 131,900 00


Receipts from sale of junk . . . . . . . . . . . . . . . . . $1,342 27
Receipts from other sources . . . . . . . . . . . . . . . .. 1,695 58
Total receipts . . . . . . . . . . . . . . . . . . . . . . $3,037 85
They hold State Treasurer’s receipt for junk, $1,238.62 3 due the State
from fund, $103.65.
They hold State Treasurer’s receipt. for other sources, $1,469.28 ; due
the State from fund, $226.30.
These amounts have been remitted since current year began.
I certify the above and foregoing two (typewritten) sheets fairly
reﬂect the condition of the several appropriations for the State Epileptic
Colony for the period named, this November 30, 1917.
(Signed) C. W. ROBERTS, C. P. A.

STATE FARM COLONY FOR THE FEEBLE-MINDED.
REPORT or SUBcOMMITTEE N0. 8.
Hon. W. M. Fly, Cli airman, Central Executive Committee of the House,
and Hon. Ed. l-Vestlrroole, Chairman, Senate Central Investigating
Committee:
This institution is located at Austin, Texas. It has 41 inmates, same
being Women and children.
The object of the‘ management appears to be to make this more of a
school than merely an asylum for this class of unfortunates, where the
domestic and industrial occupations may be taught. Some of the in-
mates are being taught to perform useful labor in and about the Colony.
At'present there are 15 employes, some of them being engaged in
NORTH TEXAS Hosrrrar. FOR THE Ixsaxn. - 873
building fence, clearing land and making general improvements about
the premises.
This institution had been in operation only about twenty days when
the Committee made its investigation. It has been in operation now,
at the time of writing this report, about two months.
A dormitory for the patients ; a one-story building for the accommo-
dation of the women. girls and children 5 a powerhouse, a laundry plant,
a storeroom, and a residence for the Superintendent have been erected.
A boys’ dormitory and necessary barns are in course of construction.
(Signed) D. S. MCMILLIN,
Chairman.
A. H. SEAWRIGHT,
House Subcommittee No. 8.
En WEs'rBnooK,
Chairman, Senate Subcommittee No. 8.
AUDITOR’S REPORT.
. BUILDING FUND.
Appropriation—No. 1186-X . . . . . . . . . . . . $100,000 00
Expended . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99,984 40
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 65 60

$100,000 00 $100,000 00
As per your instructions I did not visit this institution, since it has
only been in operation from about November 1. 1917.
The above data was obtained from a check of the invoices, accounts
and books in the Comptroller’s office. The appropriation seems to have
been used for the purchase of a site for the institution, for buildings,
for salaries and expenses of the Board of Managers, the Superintend-
ent, etc.
The following invoices or accounts do not seem to have been properly
approved:

Date. Favor of For Warrant Amount.
No.
April 17, 1917 A. A. Mundt . . . . . . . . . . . . . . . General'contract . . . . . . 31335 3 4,241 01 '
June 6, 1917 A. A. Mundt . . . . . . . . . . . . . . . General contract . . . . . . 47833 ‘ 4,729 08
July 10, 1917 A A. Mundt . . . . . . . . . . . . . .. General contract . . . . .. 42726 4,811 42
55 13,781 51


It is, of course, possible that the account, properly approved, could
have been removed from the ﬁle for some purpose and never returned;
however, the accounts in the ﬁles bear the numbers and marks of the
Comptroller’s Department, and warrants were issued.
' (Signed) L. A. DOWLEN,
Accountant.
8'74 ' ‘NORTH TEXAS HOSPITAL FOR THE INSANE.
NORTH TEXAS HOSPITAL FOR THE INSANE, AT TERRELL.
REPORT OF SUBcoMMITTEE No. 8.
Hon. W. M. Fly, Chairman, Central Executive Committee of the House,
and Hon. Ed Westbrook‘, Chairman, Senate Central Executive Com-
mittee:
From the sworn testimony given before us we ﬁnd established in our
minds the following facts: '
1. A system of bookkeeping and accounting not commensurate with
our ideas of efficiency, as it does not include a correct checking out of
the supplies from the stores, nor is there any way devised or attempted
to keep a stock account by which the stock of supplies on hand at any
time could be shown except by a complete invoice of all the stock; so
that the system now used seems to be rather an invitation to wasteful-
ness, and should be remedied as suggested in our general recommenda-
tions, to which reference is hereby made.
2.. For the last two years and nine months no report has been made
by the storekeeper to the State Purchasing Agent of supplies on hand,
as required by law. S., 1911, Art. 782-7.)
3. All employes board at the institution without an appropriation
to cover expense of same, though this seems to be a custom of long
standing and probably a necessity; but we recommend that if this neces-
sity is shown to exist, the appropriation bill for the institution should
speciﬁcally so state. It was also shown that in many instances the
families of the employes were boarded at the institution. This should
not be permitted.
The Superintendent is, by the appropriation, allowed in groceries a
sum not to exceed $500. We ﬁnd that the Superintendent and family,
consisting of four persons, board at the institution, but no account is
kept of the groceries used. We recommend that a special account he
kept by the storekeeper of groceries used by the Suprintendent, so that
it can be readily ascertained when the appropriation of $500 is exhausted.
No audit of the affairs of the institution has been made since about
the beginning of Governor Colquitt’s administration. We think that a
complete audit should be made of the affairs of the institution at least
~three ()1 four times a year. For details for making such reference is
made to our “General Report and Recommendations.”
4. We ﬁnd that the State Purchasing Agent does not consult the
storekeeper and accountant, or the Superintendent, as to the grade and
quality of the supplies purchased for the institution and does not make
a practice of sending samples of goods purchased by which goods received
by the institution could be compared.
Article ‘7331, Revised Civil Statutes, 1911, requires the storekeeper
and accountant to compare supplies received with samples by which
supplies are purchased, and he shall, if cor'rect, certify their correct-
ness to the State Purchasing Agent, etc. _
Article 7380, Revised Civil Statutes, 1911, provides that “when the
- NORTH TEXAS Hosrrrxr. FOR THE INSANE. 875
' eras?“ ~\ inc-~-
supplies delivered under contract do not come up to the sample, the
Superintendent shall refuse to accept the same.”
From the reading of the two articles of the statutes, above named, it
seems to us that the State Purchasing Agent is required by law to
furnish to each institution samples of supplies contracted to be pur-
chased for that institution. Failure to furnish samples, as above
named, is an evasion of the law by the State Purchasing Agent, ren-
dering it impossible for the storekeeper and accountant to determine
whether the supplies received are the same as contracted for; and when
the storekeeper and accountant certiﬁes, under such circumstances, that
they are the same, we think he is violating the plain requirements of
the law, to the probable detriment of the interests of the citizens of
the State.
5. We find the “junk func” of this institution amounts to about
$5,000 annually and that the proceeds this year, from the sale of
cattle, hogs and cotton, amount to about $2,000, which has been placed
in the “junk fund.” That all of the fund, amounting to about $7,000,
is deposited in the local banks in Terrell, without interest, subject to
check by the authorities of the institution.
Article 131, Revised Statutes, 1911, provides in part as follows:
“All funds of every character received into or belonging to the asylums,
other than the sums of money appropriated for their support from time
to time by the Legislature, shall, as soon as received, be paid over to
the State Treasurer by the Superintendents or other persons receiv-
ing it.”
On page 108, Section 2, of the Acts of the First Called Session of the
Thirty-ﬁfth Legislature, we ﬁnd that the heads of the eleemosynary
institutions are permitted to sell worn-out property of same and to use
same for needed repairs and improvements, if any, a strict account of
the property sold to be kept and the amounts received therefor, and
disposition of said money and report to be made annually to the Comp-
troller; but we do not ﬁnd any authority of law for the manner in
which the proceeds derived from the sale of cattle, hogs and crops are
handled. _
6. We submit statement hereto attached showing the value of State
property belonging to this institution to be $1,048,184.39
The number of employes is 230, and the annual payroll of the institu-
tion amounts to $82,530.
The number of patients now is 1,922, and the average number for
the year is 1,920.
The average death rate per year is about 5 per cent.
The per capita cost last year 'was $156, and the per capita daily cost
last year was about 43 cents.
We ﬁnd the discipline splendid; the sanitary conditions are good, and
the health of the patients as good as can be expected in an institution
of this kind.
Except the matters above referred to, we have no criticism of the
manner in which the institution is conducted.
876 N ORTH TEXAS HOSPITAL FOR THE INSANE.
For sugge
stions for the correction of those practices which we thi
nk
are defects in the system of administration, we refer to our “General
Report.”
The officers seem to be very competent and courteous, and to be dili-
gent in the discharge of their duties.
Respectfully submitted,
(Signed) D. S. MoMILLIN,
Chairman.
A. H. SEAWRIGHT,
House Subcommittee N o. 8.
- En WESTBROOK,
Chairman, Senate Subcommittee No. 8.
INVENTORY or PROPERTY AS or SEPTEMBER 1, 1916.
Buildings, lands, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .83 697,67 5
Engineering department . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189,295
Property on thirty wards . . . . . . . . . . . . . . . . . . . . . . . . . . .. 58,331
Shoe shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 511
Mule barn . . . . . . . .- . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . 4,846
Horse barn . . . . . . . . . . . . . . . . . . . . . . .3 . . . . . .‘ . . . . . . . . . . 761
Laundry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3'7 9
Barber shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2'77
Plasterer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 541
Garden . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
State kitchen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,712
Superintendent’s office . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. , 646
First and second physicians’ oﬂice . . . . . . . . . . . . ..' . . . . .. 194
Third and fourth physicians’ office . . . . . . . . . . . . . . . . . . .. 250
Center Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 407
Storekeeper and accountant’s oiﬁce . . . . . . . . . . . . . . . . . . . 1,419
Stenographer’s ofﬁce . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 492
State parlor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 88
Amusement hall and chapel . . . . . . . . . . . . . . . . . . . . . . .. 1,299
Bacteriological laboratory . . . . . . . . . . . . . . . . . . . . . . . . . .. 203
Supervisor’s ofﬁce . '. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Supervisoress’ office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . '76
'Postoftice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36-
Carpenter shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,280
Butcher shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 228
Tin shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 212
Paint shop .' . . . . . . . ..~ . . . . . . . . . . . . . .. . . . . . . . . . . . . . . .. 396
Dairy . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,691
Bakery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,908
Oﬁicers’ kitchen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 461
Male inﬁrmary kitchen . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 192
Female inﬁrmary kitchen . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141
Sewing room . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 663
00
45
12
4.5
'75
'70
25
60
85
50
00
00
00
00
50
00
00
00'
50
00
50
50
00
86
50
39
50
4.5
80
00
15
'75
50
NORTH Texas HosPITAL ron THE INSANE. 877
Night watch building . . . . . . . . . . . . . . . . . . . . . . . . . . . 424 60
Employes’ dining room . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 380 40
Girls’ dormitory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,243 80
Male employes’ room . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 765 75
Ofﬁcers’ dairy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 134 55
Ofﬁcers’ department . . . . . . . . . .. . . . . . L . . . . . . . . . . . . . . . . 1,854 51
Superintendent’s department . . . . . . . . . . . . . . . . . . . . . . .. 1,593 55
Storerooms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 52,241 81
Drug store and operating rooms . . . . . . . . . . . . . . . . . . . .. 6,795 85
$1,048,184 39
*AUDITOR’S STATEMENT.
Statement Showing Appropriations, Disbursements, Balances Unexpended, Etc., for the
Fiscal Year 1915-1916.


Appro. Appropri- Purpose. Expended. Balance.
No. ation.
X-641 $ 2,000 00 Salary of Superintendent . . . . . . . . . . . . . . . . . 275 2,000 00 . . . . . . . . . . ..
642 81,970 00 All other salaries . . . . . . . . . . . . . . . . . . . . . . . . 80,520 05 $ 1 ,44-9 95
643 200,000 00 Support and maintenance . . . . . . . . . . . . . . . . 191 ,823 42 8,176 58
644 32,000 00 Dry goods and clothing . . . . . . . . . . . . . . . . . . 31,282 17 ‘717 83
645 800 00 Transportation. . . r . . . . . . . . . . . . . . . . . . . . . . 582 37 217 63
646 1 , 000 00 Dental work . . . . . . . . . . . . . . . . . . . . . . . . . . . . 999 60 40
647 3,500 00 Furniture and beds. . ._ . . . . . . . . . . . . . . . . 2,923 05 576 95
648 10,000 00 General repairs and painting . . . . . . . . . . . . . . 9,914 52 85 48
649 1,000 00 Literature and amusement . . . . . . . . . . . . . . . .l 880 90 119 10
650 800 00 Fire department . . . . . . . . . . . . . . . . . . . . . . . . . 756 80 43 20
651 400 00 Trees, seeds, etc . . . . . . . . . . . . . . . . . . . . . . . . . 212 56 187 44
652 500 00 Live stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240 00 260 00
653 500 00 Engineer and carpenter tools . . . . . . . . . . . . . . 291 26 208 74
654 300 00 Bridges, culverts and grounds . . . . . . . . . . . . . 145 65 154 35
655 3,000 00 Laundry machinery and repairs . . . . . . . . . . . 2,941 58 58 42
656 150 00 Fencing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 102 60 47 40
657 300 00 Wagons, hacks and harness . . . . . . . . . . . . . . . 118 41 181 59
658 300 00 Mowers, plows and farm tools . . . . . . . . . . . . . 71 30 228 70
659 3 ,000 00 To erect warehouse . . . . . . . . . . . . . . . . . . . . . . 2,976 90 23 10
660 7,000 00 To install engines. . . . ._ . . . . . . . . . . . . . . . . . . . 6,716 00 284 00
661 4,000 00 To overhaul refrigerating plant . . . . . . . . . . . . 3, 790 00 210 00
662 1 ,200 00 New bake oven . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,175 00 25 00
663 4,500 00 New boiler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,476 20 23 80
$ 344,940 34 8 13,279 66
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13,279 66
3 358,220 00 3 358,220 00

Statement Showing Appropriations, Disbursements, Balances Unexpended, Etc., for the
Fiscal Year 1916-1917.


A pro. Appropri— Purpose. Expended. Balance.
0. ation.
Y-583 3 2,000 00 Salary of Superintendent . . . . . . . . . . . . . . . . . $ 2,000 00 . . . . . . . . . . . .
584 81 ,970 00 All other salaries . . . . . . . . . . . . . . . . . . . . . . . . 79,889 84 $ 2,080 16
585 200,000 00 Support and maintenance . . . . . . . . . . . . . . . . 190,846 21 9,153 79
586 32,000 00 Dry goods and clothing . . . . . . . . . . . . . . . . . . 30,985 74 1,014 26
587 800 00 Transportation . . . . . . . . . . . . . . . . . . . . . . . . .. 302 30 497 70
588 1 ,000 00 Dental work . . . . . . . . . . . . . . . . . . . . . . . . . . . . 999 60 40
589 3,500 00 Furniture and beds. . . ._ . . . . . . . . . . . . . . . . 3,102 02 397 98
590 10,000 00 General repairs and painting . . . . . . . . . . . . . . 8,314 11 1 ,685 89
591 1 ,000 00 Literature and amusement . . . . . . . . . . . . . . . . 826 20 173 80
592 800 00 Fire department . . . . . . . . . . . . . . . . . . . . . . . . . 682 63 117 37
593 400 00 Trees, seeds, etc . . . . . . . . . . . . . . . . . . . . . . . . . 390 21 9 79
594 500 00 Live stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500 00
595 500 00 Engineer and carpenter tools . . . . . . . . . . . . . . 252 56 247 44
596 300 00 Bridges, culverts and grounds . . . . . . . . . . . . . 135 00 165 00
597 500 00 Laundry machinery and repairs . . . . . . . . . . . 151 30 348 70
598 150 00 Fencing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150 00
599 300 00 Wagons, hacks and harness . . . . . . . . . . . . . . . 78 96 221 04
600 300 00 Mowers, plows and farm tools . . . . . . . . . . . . 130 95 169 05
3 319,087 63 3 16,932 37
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,932 37
3 336.020 00 $ 336,020 00
*See Auditor’s Report, page 843.
878
N ORTH TExAs HOSPITAL FOR THE INSANE.
1915-1916—Treasury balance $1,319 01 less than institution books.
-1 91 6-1 91 7—Treasury balance
143 59 more than institution books.
Scrap Account (Junk Fund).


Date. Amount.
‘'
Sept. 1, 1915 Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,909 72
Aug. 31 , 1916 Total receipts for ﬁscal year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,897 68
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,807 40
Aug. 31 , 1916 Total expenditures, ﬁscal year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,034 53
Sept. 1, 1916 Balance . . . . . . . . . . . . . . . . . . . . . . . ..' . . . . . . . . . . . . . . . . . . . . . . . .. 2,772 87
Oct. 31 , 1917 Total receipts to date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,492 74
Total. . ._ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . 10,265 61
Oct. 31 . 1917 Total expenditures to date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,489 85
Nov. 1, 1917 Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,775 76
Cattle Account (Junk Fund).
Date. Amount.
Sept. 1 , 1915
to Total receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 , 627 86
Oct. 31 , 1917 Disbursements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 , 163 21
Nov. 1, 1917 Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 464 65
Cotton Account (Junk Fund).
Date. Amount.
1915—1916 Receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,912 43
1916—1917 Receipts (to October 31, 1917) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,562 40
_ Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,474 83
Oct. 31 , 1917 Disbursements, to date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,876 94
Nov. 1, 1917 Balance . . . . . . . . . . . . . . . .b . . . . . . . . . . . . . . . . . . . ... . . . . . . . .. 1,597 89
Hog Account (Junk Fund.)
Date. Amount.
Oct. 31 , 1917 Receipts to date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,022 18
Oct. 31 , 1917 Disbursements to date . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 732 98
Nov. ' 1, 1917 Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 289 20
All Above Accounts for November, 1917.
Date. , Amount.
Nov. 30, 1917lReceipts all accounts November (not posted) . . . . . . . . . . . . . . . . . 892 84
Nov. 30, 1917 Disbursements, month of November . . . . . . . . . . . . . . . . . . . . . . . . . 654 13
Dec. 1, 1917 Balance (increase all accounts . . . . . . . . . . . . . . . . . . . . . . . . . .. 238 71


NORTH TEXAS HOSPITAL FOR THE INSANE. 879
Potato Account (Not Carried as Junk Fund).

Date. Amount.


Dec. 1, 1917 Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 727 62


Pay Patients, Receipts and Deposits.

Date. Amount.
Nov. 30, 1917 Receipts from September 1, 1915, to date . . . . . . . . . . . . . . . . . . . .. $ 5,983 36
Nov. 30, 1917 Deposits, Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,983 36


Recapitulation (Junk Fund Accounts).

Date. Amount.
Nov. 1 , 1917 Balance, Scrap Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 2,775 76
Cattle Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 464 65
. Cotton Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,597 89
Hog Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 289 20
Nov. 30, 1917 All accounts, November . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238 71
Error in Bank Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 38
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,393 59
Dec. 1 , 1917 Cash on hand and in banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 5,393 59
Dec. 1 , 1917 Potato Account, in bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 727 62


The books, accounts, invoices, etc, were found in better shape than
those of any institution examined.
The ofﬁce force is competent and active. Invoices are numbered, and
ﬁled, monthly, in jackets, and properly recorded upon the books; how-
ever, it is my opinion that it would be better to ﬁle invoices with refer-
ence to appropriation numbers, in that they would be easier handled and
located for reference or auditing.
Junk funds are not deposited in the State Treasury, but are carried
on deposit in the local banks to the credit of the several different ac
counts, and are disbursed by order of the Board, and over the signature
of the storekeeper and accountant, for needed improvements or supplies
for the maintenance of the institution.
The potato account represents cash received for potatoes raised on
the premises and sold. for fear they would not keep through the winter
months. The funds are now being used to purchase potatoes at a less
price than potatoes were sold for, thereby making a considerable saving
as well as obviating the possibility of loss in storage.
In the limited time I had, I did not succeed in reconciling the dif-
ference of $1319.01 in the books of the institution and that of the
Treasurer for the year 1915-1916; both claim to be correct. The prin-
cipal trouble seems to be in X-643, “Support and Maintenance Ac-
count.” ‘
(Signed) L. A. DOWLEN,
Accountant.
880 SoUTnwEsTEnN INSANE ASYLUM.
SOUTHWESTERN INSANE ASYLUM, AT SAN ANTONIO.
REPORT or SUBcoMMITTEE No.5
Austin, Texas, January '7, 1918.
Hon. Eel Westbrook, Chairman, Senate Central Investigating Committee,
and Hon. W. M. Fly, Chairman, Central Executive Committee of the
House. _ .
We, your Committee to whom was referred for investigation the
Southwestern Insane Asylum at San Antonio, beg leave to report that
we have ﬁnished our labors, and submit the following report, with
recommendations :
' The Committee had only three days at this institution, but made as
careful and thorough investigation as our time would permit.
Within the past few years there have been many new buildings
erected, along with many repairs, which have added to the appearance
and convenience of the entire institution.
Your Committee found that the cottages and wards containing the
inmates were scrupulously clean, the ‘food well cooked and of sufficient
variety and quantity, and as well distributed as could be done where
so many must'be served.
The records of the Superintendent, as furnished by his assistant phy-
sicians and Officers having charge of such matters, are complete.
The storekeeper and accountant’s department was carefully examined,
the result of such examination showing that a careful and correct record
is being kept on all goods received and distributed by the institution,
except that the goods that are dispensed from the storerooms are de-
livered on requisitions, and these requisitions are not checked or totaled
when the annual inventory is made, so as to determine whether the
goods dispensed, added to the amount on hand, are equal to the amount
of goods received. The storekeeper and accountant seems to have his
hands full, and his assistant is an attendant who draws a salary of
only $30 per month, and, of course is not a bookkeeper. This assist—
ant, having charge of the storeroom most of the time, should be a
competent man in every respect, receiving a salary of from $50 to $60
per month, so the check above indicated could be made.
The records show that the “junk func,” which is derived from the
sale of rags, bones, barrels, sacks, scrap iron and other refuse, has been
deposited in the State Treasury as the law requires, and has been drawn
out in payment of. accounts made and approved by the Superintendent
and Board of Managers of the institution.
We ﬁnd there has been paid for out of this “junk fund” various items
for the institution, most of which were unquestionably proper. There
was also purchased a Ford car for $514.87, and the gasoline necessary
to operate it, this car being used for this institution as a means of
conveyance. There was also purchased a new four-cylinder Buick auto-
mobile, which is used by the Superintendent as a conveyance for the
officers of’ the institution when used. These automobiles are being used
STATE LUNATIC ASYLUM. 881
in lieu of carriages, or wagonettes, and horses, such as are used by
other institutions. As these cars were not purchased out of any speciﬁc
appropriation for that purpose, and as the matter of purchasing auto-
mobiles for other departments will perhaps be under discussion, this
matter is submitted for the information of the- Committee. '
Respectfully submitted,
(Signed) GEO. M. Horxnvs,
Chairman, Senate Subcommittee N o. 5.
C. F. SENTELL,
Chairman.
W. L. HUDsPETI-r,
House Subcommittee No. 5.

STATE LUNATIC ASYLUM, AT AUSTIN. '
REPORT or SUBCOMMITTEE No. 8.
Hon. ll’. M. Fly, Chairman, Central Executive Committee of the House,
and Hon. Ed l-Vestbrooh, Chairman, Senate Central Investigating
Com-mittee :
From the sworn testimony given before us, we ﬁnd established in
our minds the following facts: .
1. A system of bookkeeping and accounting not commensurate with
our ideals of efficiency, as it does not include a correct checking out
of the supplies from the stores, nor is there any way devised, or at-
tempted, to keep a stock account by which the stock of supplies on
hand at any time can be shown, except by a complete invoice of all
the stock; so that the system now used seems to_be rather an invita—
tion to wastefulness, and should be remedied, as suggested in our
“General Recommendations” to which reference is here made.
2. For the last seven years there has been no report made by the
Storekeeper to the State Purchasing Agent of supplies on hand, as
required by law. (R. S., 1911, Art. 7327.)
3. All employes board at the institution without an appropriation
to cover expense of the same, though this seems to be a custom of long
standing, and probably a necessity. We recommend, if this necessity
is shown to exist, that the appropriation bill for the institution should
speciﬁcally so state. It was also shown in many instances that the
families of the employes are boarded at the institution. This should
not be permitted.
The appropriation bill allows the Superintendent groceries not to
exceed $500 annually. We ﬁnd the Superintendent of this institution
drawing a $500 allowance for groceries and buying his groceries on
the outside of the institution. By this method the State purchases
$500 worth and no more, as provided in the appropriation bill. We
commend the Superintendent for this method, which, we will say, is
not common in like institutions of the State.
No audit of the affairs of the institution has been made since about
882 STATE LUNATIG ASYLUM.
the beginning of Governor Colquitt’s administration. We think a com-
plete audit should be made of the affairs of the institution at least three
or four times a year. For details of making same,reference is made
to our “General Report and Recommendations.” . '
‘4. We ﬁnd that the State Purchasing Agent very seldom consults
the storekeeper and accountant as to the grade and quantity of sup-—
plies purchased for the institution, and does not make a practice of
sending samples of goods purchased by which goods received by the
institution can be compared.
Article 7331 of the Revised Civil Statutes, 1911, requires the store-
keeper and accountant to compare supplies received with samples by
which supplies are purchased, and, if correct, to certify their correct-
ness to the State Purchasing Agent, etc.
Article 7380 of the Revised Civil Statutes, 1911, provides that “when
supplies delivered under contract do not come up to the samples the
Superintendent shall refuse to accept the same.”
From the reading of the articles of the statutes above named it seems
to us that the State Purchasing Agent is required by law to‘furnish
to each institution samples of supplies contracted to be purchased for
that institution. Failure to furnish samples, as above named, is an
evasion of the law by the State Purchasing Agent, rendering it impos-
sible for the storekeeper and accountant to determine whether the sup-
plies received are the same as contracted for, and when the storekeeper
and accountant certiﬁes, under such circumstances, that they are the
same, we think he is violating the plain requirements of the law, to the
probable detriment of the interests of the citizens of the State.
5. We submit statement hereto attached, showing the value of the
property belonging to this institution to be $796,282.
The number of employes is 2.1.0, and the annual payroll of the in-
stitution is $17,634.81.
The number of patients now is 1,790.
The average annual per capita is $165.46, and the average daily per
capita cost is 45 cents.
We ﬁnd the discipline splendid; the sanitary conditions are good,
and the health of the patients is as good as could be expected in an
institution of this kind. -
Except the practices above referred to, we have no criticism to make
of the manner in which this institution is conducted, and for sugges- ‘
tions for the correction of what we think are defects in the system of
administration we refer to our “General Report.” '
The oﬂicers seem to be very competent and courteous, and to be
diligent in the discharge of their duties.
Respectfully submitted, -
(Signed) D. S. MOMILLIN,
Chairman.
A. H. SEAWRIGHT,
House Subcommittee No. 8.
En WEsTRRooK.
Chairman, Senate Subcommittee No. 8.
STATE LUNATIo ASYLUM.
_ 883
INVENTORY OF PROPERTY.
Administration building . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
East wing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Central building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
West wing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
North wing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Superintendent’s residence . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Male hospital No. 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Storekeeper’s cottage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Bowling alle)r . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sewing room . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Ice plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dining room building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
North building . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . .
Male hospital No. 2- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Male tuberculous cottage . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Female tuberculous cottage . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Woman’s home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Negro female hospital. . . '. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Female colored ward . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Male colored ward . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Negro dining room . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Female inﬁrinary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Carpenter shop . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Laundry building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Equipment for laundry building . . . . . . . . . . . . . . . . . . . . . ..
Cow barn
Silos . . . . . . . . a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cow sheds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Mule barn and sheds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Gardener’s cottage . . . . . . . . . . . . . . . .' . . . . . . . . . . . . . . . . . .
Dairyman’s cottage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Engineer’s cottage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Tunnels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Runways . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Boiler house . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Boiler house machinery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Land . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Supplies on hand.
Mules . . . . . . . . . .
Cows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Hogs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pasteur Institute . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I o a o u u o o a c a a o Q u u c n ~ 0 u n a n . n . . | . . ' , . .
‘ a
n o u o o u o a o 0 0 0 0 0 I n n a u o u 0 u I c a o n u Q g . - Q . .
s 71,332
32,000
4,000
23,000
27,000
13,000
3,700
1,000
2,000
5,200
7,500
r70,000
40,000
18,000
17,500
17,500
32,000
40,000
22,400
23,000
10,300
10,000
3,000
45,000
23,000
10,000
1,200
1,000
5,000
500
500
1,000
10,000
7,500
16,000
25,000
9,000
05,000
40,000
3,400
$796,282
00
()O
00
00
00
00
00
00
00
()0
00
00
00
'OO
00
00
00
00
00
00
00
00
00
00
()0
00
()0
00
00
OO
00
00
00‘
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00
00
00
00
00
00
00
00
.00
00
884
STATE LUNATIC ASYLUM.
Statement Showing Appropriations, Disbursements, B
*AUDITOR’S STATEMENT.
Fiscal Year 1915-1916.
alances Unexpended, Etc., for the


ADDI‘O- ADQrODn— Purpose. Expended. Balance.
N o. ation.
X-593 55 2,000 00 Salary of Superintendent . . . . . . . . . . . . . . . . . $ 2,000 00 . . . . . . . . . . . .
594 76,840 00 Other salaries. . , . . . . . . . . . . . . . . . . . . . . . . . . 70,582 68 $ 6,257 32
595 190,000 00 Support and maintenance . . . . . . . . . . . . . . . . 189,999 40
596 ,00 00 Dry goods and clothing . . . . . . . . . . . . . . . . . . 32,000 00 . . . . . . . . . . . .
597 3,000 00 Furniture and beds . . . . . . . . . . . . . . . . . . . . . . 2,762 27 237 73
598 1 ,000 00 Transportation . . . . . . . . . . . . . . . . . . . . . . . . . 657 55 342 45
599 1 ,000 00 Literature and amusement . . . . . . . . . . . . . . . . 754 83 245 17
600 500 00 Trees and seeds . . . . . . ., . . . . . . . . . . . . . . . . . . 497 69 2 31
601 350 00 Farm machinery and tools . . . . . . . . . . . . . . . . 350 00 . . . . . . . . . . . .
602 400 00 Engineer and carpenter tools . . . . . . . . . . . . . . 358 10 41 90
603 600 00 Live stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 600 00 . . . . . . . . . . . .
604 400 00 Bridges, culverts and grounds . . . . . . . . . . . . . 400 00 . . . . . . . . . . . .
605 13,000 00 Repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,683 11 316 89
606 200 0 Wagons, harness, etc . . . . . . . . . . . . . . . . . . . . . 200 00 . . . . . . . . . . . .
607 500 00 Purchase ﬁre hose. . . . ._ . . . . . . . . . . . . . . . . . . 180 00 320 00
608 600 00 Purchase laundry machinery . . . . . . . . . . . . . . 600 00 . . . . . . . . . . . .
609 10,000 00 Enlarging boiler house . . . . . . . . . . . . . . . . . . . 9,743 34 256 66
610 3,000 00 Building carpenter _and blacksmith shop. . . . ,000 00 . . . . . . . . . . . .
611 10,000 00 Building and equiping bath rooms . . . . . . . . . 9,822 84 177 16
612 9,000 00 Addition and repairs, cow barns . . . . . . . . . . . 9,000 00 . . . . . . . . . . . .
'613 500 00 Dental oﬁice and dental work . . . . . . . . . . . . 500 00 . . . . . . . . . . . .
614 2,200 00 Salaries, Pasteur Institute . . . . . . . . . . . . . . . . 2,220 .00 . . . . . . . . . . . .
'615 1,080 00 Support and maintenance Pasteur Institute 14 90 365 10
616 1 ,200 00 Building addition Pasteur Institute . . . . . . . . 1, 194 90 5 10
617 1,000 00 Equiping laboratory Pasteur Institute . . . . . . 321 37 678 63
3 351,142 98 $ 9,247 02
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,247 02
$ 360,390 00 $ 360,390 00


Statement Showing Appropriations, Disbursements, Balances Unexpended, etc., for the
Fiscal Year 1916-1917.


Appro. Appropri- Purpose. Expended. Balance.
No. ation.
Y-548 $ 2,000 00 Salary of Superintendent . . . . . . . . . . . . . . . . . $ 2,000 00 . . . . . . . . . . . .
549 76,840 00 All other salaries. . . . . . . . . . . . . . . . . . . . . . . . 71,634 81 $ 5,205 19
550 200,000 00 Support and maintenance . . . . . . . . . . . . . . . . 200,000 00 . . . . . . . . . . . .
551 312,000 00 Dry goods. and clothing . . . . . . . . . . . . . . . . . . 2,000 00 . . . . . . . . . . . .
552 3,000 00 Furniture and beds. . . . .' . . . . . . . . . . . . . . . . . 3,000 00 . . . . . . . . . . . .
.553 1,000 00 Transportation . . . . . . . . . . . . . . . . . . . . . . . . .. 599 48 400 52
554 1 ,000 00 Literature and amusement . . . . . . . . . . . . . . . . 829 99 170 01
555 500 00 Trees and seeds . . . . . . . . . . . . . . . . . . . . .- . . . . 432 41 67 59
556 350 00 Farm machinery and tools . . . . . . . . . . . . . . . . 180 32 169 68
557 400 00 Engineer and carpenter tools . . . . . . . . . . . . . . 311 16 88 84
558 600 00 Live stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 270 00 330 00
559 400 00 Bridges, culverts and grounds . . . . . . . . . . . . . 400 00 . . . . . . . . . . . .
560 12,800 00 Repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12,791 81 8 19
561 200 00 Wagons, harness, etc . . . . . . . . . . . . . . . . . . . . . 100 87 99 13
561 % 350 00 Dental service . . . . . . . . . . . . ._ . . . . . . . . . . . . . 350 00 . . . . . . . . . . . .
562 1 ,800 00 Salary physician Pasteur Institute . . . . . . . . . 1 ,800 00 . . . . . . . . . . . .
563 420 00 Salary attendant Pasteur Institute. . . . , . . . . 420 00 . . . . . . . . . . . .
564 1,080 00 Support and maintenance Pasteur Institute 770 16 309 84
565 1,200 00 Bui ding addition to laboratory, Pasteur
Institute . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ,200 00
821 y, 45,000 00 Repairing laundry building . . . . . . . . . . . . . 44, 947 22 5 78'
822 % 23,000 00 Repairing and replacing laundry machinery 22,881 00 119 00
$395,719 23 3 8,220 77
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,220 77
3 403,940 00 3 403,940 00


1915-1916—-Treasury balance shows $ 0 45 excess of institution books.
1916-1-9l7—Treasury balance shows 51 00 excess of institution books.
*See Auditor’
s Report, page 843. -
9
GIRLs TRAINING SorrooL. ‘ 885
Fees collected from patients of the Pasteur Institute by the physician
in charge are paid over to the storekeeper and accountant of the asylum,
who in turn deposits same in the State Treasury; amounts collected for
the two-year period follow:
Fees collected from patients, 1915-1916 . . . . . . . . . . . . . . . . . ..$2,025 00
Fees collected from patients, 1916-1917' . . . . . . . . . . . . . . . . . .. 1,968 00
Deposited in State Treasury, 1915-191.7 (two years). ...$3,993 00
It appears that the annual cost of maintaining the Institute is in
the neighborl'iood of $3.000, and it is, therefore, near two-thirds self-
sustaining; and in this connection it occurs to me that, should each and
all of the counties of the State be required to pay a nominal fee for
the treatment ofindigent patients. the number of indigents would be
materially reduced and the Institute placed upon a self-supporting basis.
The general books of this institution, while somewhat laborious, are
handled with system and care; invoices are numbered and ﬁled in
consecutive order, monthly; however, the same condition obtains here
as in other places, in that it would probably be better to ﬁle invoices
according to the appropriation number and charge.
Until recently the junk fund had not been deposited in the State
Treasury, but under the ruling of the Attorney General this is now
being done.
The present office force seem active and capable, but better results
might be obtained by increasing the working force; the details are many
and the institution is a large one.
(Signed) L. A. DOWLEN,
Accountant.

GIRLS TRAINING SCHOOL.
REPoRT or SUEcoMMrTrEE No. 1.
H on. Ed Westbrook. Chairman, Senate Central I nrcsti/mtin ‘a Committee,
and Hon. W. M. Fly, Chair-man, Central Erecutire Committee of the
House:
Your Committee examined with much interest this new venture of
our State. The site of the school is three miles from the splendid little
city of Gainesville. The institution has 160 acres of land. well suited
for its needs, on which are new four commodious three-story brick
cottages for the ‘use of the girls, besides the office building and the
frame cottagesioccupied by the few men assistants. We do not believe
that better arranged and equipped buildings and grounds can be found
in any State institution. This is the second year of the school’s life,
and its actual accomplishment in the way of proven results is neces-
sarily small; but your Committee came away thoroughly satisﬁed that,
as far as it has had time and means to go, it has gone in the right
direction and under sincerely interested and competent management.
886 _ GIRLs TRAINING SoHooL.
" ‘ ‘
From the carefully kept books is shown the expenditure of every cent
appropriated by the State, and what the State got for that cent. An
account is kept of the amount of butter made from the six cows, now
giving milk; the number of bushels of oats and sweet potatoes made
each year; and the number of quarts and jars of fruit put up by the
girls, who actually work on the farm of the School, in its kitchens, laun-
dries, sewing rooms, gardens, orchards and dairy; and all seemed to
your Committee to be well and efﬁciently, managed. _
About 70 girls are now in the school for all sorts of delinquencies
of which our juvenile courts have jurisdiction. Their term of com-
mitment is during minority, and, as none of those sent there have yet
attained their majority, none have been discharged for that reason.
Some are ready to be paroled, and Dr. Carrie Weaver Smith, Super-
intendent of the School, informed the Committee that some of the girls
will doubtless shortly be paroled because the management believes they
can and will make good if allowed to go home, on their honor.
No cases of severe discipline were found, it not being needed, as the
ofﬁcials think a denial of privileges for a day or a week or a month,
or of enforced silence, when the culprit has to- perform her work in
silence, seems to be the hardest, most dreaded and most effective pun-
ishment needed.
MANAGEMENT.
The plan of management gives each girl her separate room, for which
she is entirely responsible; each cottage has its matron and housekeeper,
its kitchen, dining room, schoolroom and living room. The cooking
is done by girls, detailed under instruction, until they can do it effi-
ciently. The laundering of the institution is done by the girls, also
under instruction; likewise the sewing and all necessary housekeeping.
A regular school is conducted, conforming to the public graded school
system of Texas. A regular Sunday school is conducted each Sunday,
and religious services are held each Sunday by the ministers of Gaines—
ville. There is a piano in the living room of each cottage now occu-
pied, and the girls are encouraged to gather here for various amuse-
ments, recreations and club meetings. The girls are all required to
work four hours a day on the farm and in the gardens and orchards
during the season for these activities, the heavy work of plowing being
done by ‘hired labor. Each girl is given an individual garden, from
which she is expected to get returns.
Your Committee was much interested in the fact that each girl is
given a certain amount of toy money, and is thereafter paid in the
same currency for her work, and pays for her board and room, and all
her clothing and supplies with it, keeping strict account of her income
and her expense while learning economy and business at the same time.
Respectfully submitted,
(Signed) O. S. LATTIMORE,
Chairman, Senate Subcommittee No. 1.
F. R. SPENcER,
Chairman, House Subcommittee No. 1.
GIRLS TRAINING SoHooL. _ 887
STATEMENT OF SUPEBINTENDE'NT DR. CARRIE WEAVER
SMITH.
Hon. 0. S. Lattimore, Chairman, Senate Subcommittee N0. 1, and H071‘.
F. Spencer, Chatmnamflouse Subcommittee No. 1:
This institution began its work in September, 1916, with 20 girls,
which number has increased to '77 up to this time.
The appropriation allowed by the Legislature for the maintenance
and salaries of the- institution during the ﬁrst ﬁscal year was not
exhausted, there being approximately $4,000 of the amount appro-
priated left in the State Treasury.
On account of the small number of inmates in the beginning, the
per capita cost during the ﬁrst year amounted to about $439; but
during this year, because of the increasing number of girls, we think
it will be cut down to about $320 per capita. .
When the present buildings are ready for occupancy we will have
room for about 123 girls, and we can take care of that number with
our present force of employes, and we are going to try to take care of
that number from the appropriation made by the Thirty-ﬁfth Legis-
lature, although the increased cost of living is going to make it quite
a problem.
We got off of the institution’s property during the farm year of 1916,
720 bushels of oats and 25 bushels of potatoes.
During the farm year of 1917, which is the ﬁrst full year since we
took charge, we have gotten from the institution’s land the following:
80 bales of peanut hay. ~
1,065 bushels of oats.
10 tons of silage.
95 bushels of peanuts.
6 tons of sorghum hay.
150 bales of oat straw.
600 bales of Johnson grass hay.
On fruit and truck for 1917, based on retail prices, we made $534.15,
and $68 on syrup. ‘
This produce has been used, and is being used to feed and to take
care of the live stock.
The institution has eight cows, six of which are giving good 'milk.
It ought to have at least ﬁfteen good cows to furnish milk and butter
for the seventy-odd girls now here, and if we reach our capacity of 123,
we ought to have at least twenty cows.
The institution had about 500 chickens. We began with 50, which
number was increased to over 500, but during this fall and winter,
because of the fact that they practically quit laying, and also on ac
count of the high price of other meat, we have been using them for
table purposes.
An expert ‘from the Agricultural and Mechanical College of Texas,
after examining our flock of chickens, advised us to eat them and get
a new start, which we hope to do. He will undertake to ‘supervise the
experiment and to make of our poultry farm a model demonstration
888 GIRLS TRAINING SoIIooL.
poultry farm for this section of the State, and we hope to get from
Mr. Moore of Harris county a start of registered Leghorns for the use
of the institution. '
The institution has at this time 2’? oﬂicers and employes,.every one
of whom I think to be necessary.
We have three two-story brick cottages entirely ﬁnished. and a fourth
nearly ﬁnished; and in these cottages we have at present as follows:
In Henry cottage, 26 girls; in McAnally cottage, 27 girls, and in
Corley cottage, 14 girls. - .
In each of these cottages we have a teacher, a housekeeper and a
matron; besides these, we have in the various cottages the other officers.
‘MALE EMPLOYES.
The institution has four men regularly upon its payroll at this time,
one being the plumber, who has charge of the plumbing and heating
apparatus and looks after our well machinery. This man has installed
the entire heating and water apparatus for the school. Another man
night watchman and general factotem, and does all of the odds and '
ends of heavy work that have to be done around the buildings. The
other two men are farm and dairy assistants and one of them looks
after the carpentering that needs to be done around the institution.
One of these latter is an experienced truckman, and looks after our
fruit trees, sprays them, prunes them and keeps them in good condition.
W'ORK OF THE‘ GIRLS ON FARM.
It is a part of the plan of the institution to give to its inmates at
least four'hours work a day on the farm during the season when such
work is proper and necessary. We give them two hours in the morn-
ing and two hours in the afternoon. The girls have done all of the
haying. oat shocking,‘ gathering of the fruit and other work of that
kind. We think this keeps them healthy, as well as gives them useful
knowledge and employment. Every girl, during 1917, had an in—
dividual garden.
The institution raised all of the garden truck it needed from May
until. September. In 1916 we put up 3,500 gallons of fruit; and in
1917 we ate a great deal more fruit, but put up 500 half gallons of fruit.
The institution has on hand enough canned fruit to supply it until
another fruit canning season comes in. This work is also done by the
girls under the direction of and with the assistance of one of the officers.
AMENDMENT OF LAW7 SUGGESTED.
. We have had a few misunderstandings, none of which have amounted
to a great deal, caused by ambiguities and contradictions in the present
laws of the State. The Thirty-third Legislature, which created this
institution, also passed an Act which, while. apparently intended
to regulate the Boys’ Training School, is much broader than
that and contains many provisions which seem to affect delinquent
\
GIRL-s TRAINING SoI-IooL. 889
girls as well delinquent boys, and some of the provisions of that
Act seem to contradict some of the provisions of the Act creating this
institution, particularly the section regulating the terms of commit-
ment; the one in the Act creating this institution providing that de—
linquent girls shall be committed here during their minority. The
section in the other law referred to does not make a similar provision,
and in one or two instances girls have been committed to this institu-
tion whose terms were not speciﬁcally during minority. We have ol -
tained a ruling from the Attorney General of which we have apprised
such county judges of the State as we have had occasion to discuss the
matter with. to the effect that all commitments to this institution should
be during minority, and we should like to have the laws so amended
as to make them without this apparent contradiction.
I suggest this further amendment to the laws, which arises out of
the fact that in one case especially which has come under my personal
observation, a girl. under the age of twenty-one, who was about to be
committed to this institution, was rushed into a hasty marriage, which
under the laws of Texas made her of age and put her in such condition
as that she could never be committed to this institution, because of the
wording of the statute that she could only be committed “during
minority.”
To cover this situation, and to meet the needs of really delinquent
girls who may have been married for one reason or another, but who
ought to be committed to this institution for safeguarding and training.
I would suggest that the technical expression of the time when they
may be committed here be changed so as not to read “during their
minority,” but to read, “until they reach the age of twenty-one years.”
I would suggest that the statute be carefully examined, if this amend-
ment is written into it, to see that there are no other places where the
word “minority” might create confusion.
The majority of the inmates of the institution come from a territory
lying within a. radius of one hundred miles from our location. Believ-
ing that that fact arises to a certain extent from lack of intimate knowl-
edge of or interest in the institution in those thickly populated sections
of the State at a distance from us, we feel that more information about
the work of the institution and what it is trying and intended to do.
should be carried to the county oﬁicials in those other larger cities and
more thickly populated sections. The organized women’s clubs of the
State are taking a deep interest in the success of the institution and
are formulating plans to present its work more widely among the cities
of the State.
RELIGIOUS AND SCHOOL INSTRUCTION.
There is no official chaplain and no person who occupies that rela-
tion to the institution, but the various ministers of the city of Gaines-
ville have tendered their services free to the institution and we have
regular Sunday services with these ministers alternating. The institu-
tion has vesper servivces each Sabbath. 7
We maintain a regular school that approximates, as nearly as we
890 ' GIRLS TRAINING SoHooL. -
can make it, the public school standards of the State. The head of our
school is a graduate and gives to each inmate, upon her entrance, a
very searching and close examination to ascertain what grade she ought
to be placed in, and our inmates are placed in those grades regardless
~ of their ages or previous grades. Our experience has shown us that
most of the girls who become delinquent are very ignorant, and that
is the reason most of our girls are in the lower grades Nearly half
of the girls in the institution at this time are below the ﬁfth grade.
We have six or seven who are practically illiterate. '
We try to arrange the daily program so as to beneﬁt the girls men.-
tally, physically and morally, giving them, in addition to the regular
school work, various forms of activity such as access to the library,
encouraging them to read, study hours, moving pictures, and on one
evening a week they have a party or concert.
We have. already spoken of the moral training of the girls, and of
their physical training; in addition to the other physical training, we
have all of the apparatus necessary for a gymnasium, and will havev
‘one of the cottages that is now nearest ﬁnished.
HEALTH OF INMATES.
The health of the girls has been remarkably good. We have every
girl examined and a record made of her condition when she enters the
institution, and we regret to say that this examination is disclosmg
among our more recent inmates an increased percentage of venereal
diseases. We are wondering what causes this, but do not know. The
percentage of inmates thus affected who came into the institution dur-
ing its ﬁrst year was 22;‘; per cent; of those entering the second year
the percentage was per cent. If this is to be taken as an indica-
tion of a similar condition among other girls so exposed as those com-
mitted here, it is very alarming. We have had no inmates to die since
the founding of the ‘institution: one became violently insane and was
transferred to the State Insane Asylum at Terrell; two were sent to the
Epileptic Colony at Abilene; two other girls, who were discovered to be
feeble-minded after having been sent to us here, were sent to the
Methodist Orphanage at Waco; one girl, discovered to be feeble-minded,-
was returned to the court that committed her, asthe law expressly
forbids sending feeble-minded girls to this institution; another ‘dis-
covered to be feeble-minded was returned to her sister at Fort Worth.
In all, we have sent away from the institution seven girls, and two
have runaway who have not been returned. '
These two girls ran away in August of this year; one of them, a
feeble-minded girl, had run away from the institution twice before;
and the other had only been here four days, but had previously run
away from the House of the Good Shepherd in Dallas. We have made
diligent search for both girls, but have been unable to hear of them
or locate them. ~
GIRLs TRAINING SoHooL. 891
DISCIPLINE.
We have had very little occasion to resort to extreme measures in
matters of discipline. In the early history of the institution there
were a few instances of light corporal punishment, but we have in-
structed our employes not to resort to this method of punishment, as
we have found other means more satisfactory. We now deprive the
girls of privileges as a means of punishment, and ﬁnd this very effective.
We use all of the moral suas'ion we can, and have such mild punish-
ment as requiring them to work in silence or alone at various necessary
work of the institution. We have no girls in the institution who need
to be punished more severely than in this manner.
We try to get the assistance of the girls in working out ideas of
control and punishment, and have been very successful in doing so.
In fact we have reason to congratulate ourselves upon the increasingly
good co-operation of the inmates of the institution.
TRAINING AT USEFUL EMPLOYMENT.
The institution does all of its own necessary housekeeping; that is,
we detail certain of the girls to do the cooking and serving of food,
others to do the washing of the dishes, and each girl is required to
keep in good order her own individual room, and these individual rooms
are daily inspected by the matrons of the several cottages and are
weekly inspected and written reports made of their condition by the
head matron. All of the laundering of the institution is done by the
inmates as well all of the sewing. In fact, we have some of the
girls in the institution who appear to be competent dressmakers, and
whose work compares favorably with the best made garments that come
to the institution. We encourage them to do their best in all of the
work that is given them.
TEACHING OF BUSINESS SYSTEM.
The institution has successfully inaugurated a system of paying each
girl for her work in what we call toy money, of which each girl keeps
a careful account in her own individual book, and with which she pays
ﬁve dollars per week for her board and the amount she earns over the
ﬁve dollars she uses in paying for her clothing and other necessary
articles in our store; and we are intending to install a system of
banking very soon, by means of which each girl will‘ keep her own
bank account of this money and will be taught strict business methods
of keeping her accounts with the institution, and we hope to further
encourage them by getting the Board of Control to permit us to promise
each girl that at the end of her term in the institution she may receive
from the State 25 per cent of the amount of her savings of this toy
money in actual cash. ‘
We have found that the system of paying the girls for their work
creates. an individual stimulus that is very helpful to them, and that
it teaches them to regard the value of money and to be orderly in their
handling of it. a
892 GIRLs TRAINING SoHooL.
SUPPLIES PURCHASED.
In most instances our institution has been well satisﬁed with its
treatment at the hands of the State Purchasing Agent. We get most
of our groceries for the institution from Nelson Davis & Co., at Austin,
and most of our drugs from the Griffith Drug Co., also at Austin, and
have found by a comparison of the quality and prices of their goods
with those of our local people, that the State is being treated very well
in this regard.
We have here in the institution three pianos bought for us by the
State Purchasing Agent. The ﬁrst one was bought for $225, and the
second one was bought for the same price, but by reason of a dam-
aged case was settled for at $195, and the third piano cost $175, it
being a cheaper instrument than the other two.
We had this experience in regard to our furniture. We had desired
to use fumed oak because our observation and experience taught us that
in an institution like this, where the furniture is handled daily by
growing children who are liable to abuse and scratch it, fumed oak
would give the best results. We requisitioned the State Purchasing
Agent for about $4.00 worth of furniture and mattresses, referring in
the requisition to such furniture as we had previously gotten from the
Rogers-Wade Furniture Company at Paris, Texas, and giving their
numbers, supposing that the furniture and mattresses would be ordered
sent from the Rogers-Wade Company, as it is nearer to Gainesville and
the freight is less. We received inquiries shortly after making this
requisition from the Swan Furniture Company at Austin, asking us to
indicate what kind of furniture We wanted, and we wrote them and
told them what we wanted. When the shipment of furniture and mat-
tresses came it was from the Swan Furniture Company at Austin, and
the furniture was golden 'oak, a ﬁnish that we did not Want and did
not think suitable for an institution of this kind, because it is of a
highly polished ﬁnish, and one very easily scratched and injured, and
requires a good deal of labor to keep it in condition. The mattresses
sent us were of such inferior grade that we could not use them at all.
In fact, we returned the entire shipment of furniture and mattresses
to the Swan Furniture Company, and, after some correspondence with
M r. Levy about it, the entire order was sent to the Rogers-Wade Com-
pany at Paris, and they ﬁlled it in accordance with our original requi-
sition, with fumed oak furniture and mattresses of good quality. The
golden oak furniture sent us by the Swan Furniture Company was
cheaper than the fumed oak which we requested and which we wanted
for our needs. We feel that Mr. Levy has been very kind to us and
patient with us in all matters.
STATE JUVENILE TRAINING SoIIooL. 893
STATE JUVENILE TRAINING SCHOOL.
D..nronr or SUBCOMMITTEE No. #1.
Hon. Ed l/l-"estbrook', Chairman, Senate Central Investigating Committee,
and Hon. W. M. Fly Chairman, Central Executive Committee of the
House:
We, your Subcommittee No. 4, appointed by the Central Committee
to audit and investigate the State Juvenile Training School for Boys
at Cratesville, Texas, beg leave to report as follows:
W e have carefully audited the books of said institution from Sep-
tember 1, 1916, to November 1, 1917’, and have compiled same, show-
ing the appropriation made for the institution and the various disburse—
ments of said appropriation, as provided for under the appropriation
bills; in addition to the audit of the books, we have made a thorough
investigation into and concerning the management, conduct and policy
of said institution; we have thoroughly inspected the buildings and
grounds of said institution, belonging to the State, have also made a
close inspection of the live stock and all personal property of said in—
stitution, and have made a complete inventory of same; we have noted
with care the control and management of the juveniles who have been
placed in the care and custody of said institution, and noted with
special care the manner of conducting the literary department of the
Training School and the various trades departments of said institution
that are being maintained for the education of the juveniles along
special lines and in special trades and professions.
That you may thoroughly understand the management of the insti-
tution as a whole and each and every subdivision of same at the present
time, and for a number of years prior to this report, we attach to and
make a part of this report the testimony of Mr. C. E. King, Super-
intendent of this institution, with the testimony of practically all of
the employes there, giving in detail the general supervision and the
special supervision of the school a whole, and of each and every
department of same. '
For your information to the expenditures, we attach to and make
a part of this report the audit of this institution from September 1,
1916, to November 1, 1917, with the testimony of the Superintendent,
Mr. C. E. King, and other employes. The audit of the institution and
the personal inspection of the Committee, which will hereinafter be
detailed in full, will give you a concise insight and a thorough under—
standing of this institution at the present time, and will show you in a
simple way the rapid progress it is making for the better treatment of
the boys who are being sent to this school for correction; and in sup-
‘ port of the same we offer the following testimony and audit.
894 STATE JUVENILE TRAINING SoHooL.
TESTIMONY or SUPERINTENDENT KING.
Gatesville, Texas, November 20, 1917.
C. E. King,‘ Superintendent of the State Juvenile Training
School, Gatesville, Texas, deposes and says:
By Representative I. D. Fairchild:
Q. What is your name? A. C. E. King. Q. How long have
you been connected with and Superintendent of the State Juvenile
Training School at Gatesville, Texas? A. Since June 1, 1915.
Q. As Superintendent of this institution what are your duties?
A. I have general supervision of. the institution as is detailed by
the statute, and have general supervision of the departments of
this institution, and make the various appointments of the em- .
ployes with the aproval of the Board of Trustees, who are ap-
pointed by the Governor and conﬁrmed by the Senate. I have an
Assistant Superintendent, and various other employes whose sal-
aries are ﬁxed by the statute and the Board of Trustees.
Q. At the time you were appointed Superintendent, how many
people were employed at this institution? A. Forty-four. Q. How
many employes have you at the present date? A. Forty-eight, with
four additional teachers who are paid out of the public funds of
the State, making a total of ﬁfty—two now employed at this in-
stitution. Q. Have you increased the salaries of your employes
during your administration? Some we have increased, others
we have reduced. The appropriation made for the work remains
the same. '
INDEPENDENT SCHOOL DISTRICT.
Q. When was your independent school district, including the
buildings and grounds of this institution, organized? A. The
independent school district was created by the Board of Education
in 1915. At that time I was made Superintendent of the public
school of this district, and Messrs. W. L. Blanton, E. P. West, and
D. C. Homan were made trustees of the independent school district.
The said district is under the supervision of the Superintendent
of the department of public instruction, just the same as any other
independent school district, and the course taught in the school
here is prescribed by the Board of Education just the same as any
other independent school district. We receive our prorata part
from the State in proportion to per capita enrolled.
VALUE OF PROPERTY.
Q. Please give me the value of the State’s property, including:
the land and the various buildings at the institution. - A. Texas
owns over 822 acres of land, valued at $75 per acre;
total value being . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$ 61,650 00
4 large dormitories, valued at $40,000 each; total value. 160,000 00
1 hospital and an adjoining brick building valued at. . 25,000 00-
STATE JUVENILE TRAINING SoIIooL. 895
NUMBER OF TEACHERS AND INSTRUCTORS.
Office building valued at . . . . . . . . . . . . . . . . . . . . . . . . .. 5,000 00
New dining room, just completed . . . . . . . . . . . . . . . . .. 10,000 00
One negro school building . . . . . . . . . . . . . . . . . . . . . . .. 40,000 00
New building in course of construction . . . . . . . . . . . .. 37,000 00
Laundry and store building . . . . . . . . . . . . . . . . . . . . . .. 10,000 00
Power plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,000 00
Heating plant .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,000 00
Fifteen cottages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10,000 00
Industrial building . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,000 00
Old dining room . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. Z1,000 00
Barns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7,000 00
Water system, imrluding one deep well completed, and
another under construction, valued at. . . . . z . . . . . . . 25,000 00
One sewage plant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 30,000 00
Furniture, printing plant, laundry and other attach-
ments, valued at . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 35,000 00
Making a total valuation of the property of the
institution, owned by the State as stated above,
of . . . . . ., . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $199,650 00
Q. What is the value of the personal property now owned by
the State, and located at this institution?
A. 47 mules, valued at $175 each . . . . . . . . . . . . . . . ..$ 8,225 00
5 horses, valued at $100 each . . . . . . . . . . . . . . . . . . . . . . 500 00
62 dairy cows, valued at $60 each . . . . . . . . . . . . . . . . .' 3,720 00
32 two-year-old Jersey heifers, valued at $10 each. . . . . 1,280 00
26 heifer calves, valued at $20 each . . . . . . . . . . . . . . .. 520 00
2 bulls, worth $350 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 350 00
100 meat ‘hogs, valued at $25 each . . . . . . . . . . . . . . . .. 2,500 00
60 sows and pigs, valued at $10 each . . . . . . . . . . . . . .. 600 00
About 1,250 bushels of corn at $1.50 per bushel . . . . . . 1,875 00
3,250 bushels of corn at 70 cents per bushel . . . . . . . .. 2,275 00
1,500 bales of hay valued at . . . . . . . . . . . . . . . . . . . . . .. 1,000 00
10 new wagons, valued at $75 . . . . . . . . . . . . . . . . . . . .. 750 00
6 second-hand wagons, valued at . . . . . . . . . . . . . . . . . .. 150 00
2 binders and 2 mowers, 10 cultivators, 4 double discs,
2 disc harrows, 6 turning plows, and a number of
other small farming implements; 1 traction engine
and a silage cutter all valued at approximately. . . . . 2,500 00
Total valuation of personal property . . . . . . . . . . . .$ 26,245 00-
Q. How many letter teachers are you now using? A. Eight at
present, and we will possibly need the full ten when the build-
ings are complete.
At present we are using thirteen trade teach-
ers instead of ﬁfteen as provided for in the appropriation bill;
896 STATE JUVENILE TRAINING SoHooL.
. i‘
also twelve ﬁeld instructors instead of fourteen, as provided for in
the appropriation bill. W e are using six night watchmen instead
of eight as is provided for in the appropriation bill, making a
saving to the State of the unused salaries.
Q. I note in the appropriation bill that you have $10,000 ap-
propriated to you from the sale of your farm products. In what
manner is this $10,000 expended? A. This $10,000 is expended
under the supervision of the Board of Trustees; it is used in buy—
ing necessaries for the institution that are not mentioned in the
appropriation‘ bill. A report of the expenditures is made to the
Comptroller by items.
ADEQUATE BUILDINGS .
Q. Do you consider that you have adequate buildings for the
accommodation of all inmates of the institution at the present time?
A. I think we have adequate room for their accommodation when
we get through remodeling the present dormitories and ﬁnish the
buildings we now have under construction. In the event the col—
ored inmates are removed from this institution and placed else-
where, we will have a large and commodious building for the
white inmates. At which time we will have adequate accommo-
dation for from 750 to 1,000 white boys. I further suggest that
in my opinion 1,000 inmates should be the maximum number of
inmates for an institution of this kind.
INMATES.
Q. What is the number of inmates of this institution at pres-
ent? A. Seven hundred and thirty-four; ranging from ﬁve to
twenty years of age. Q. Will you please detail in a general way
the kind and class of inmates that you have in this institution?
A. We have what you would term a number of classes from an
intellectual standpoint; ﬁrst, we have a class of boys who ‘are
exceedingly bright, and are conﬁned in this institution for some
violation of the law; second, we have another class charged with
dependency, and also truants and incorrigibles; last, we have the
feeble-minded. The last named class seems to be a nuisance to the
town and the people where they live, and they are sent here mainly
to be gotten off the streets and to be taken _care of. In that num-
ber we have quite a number of cripples with their legs off and
other members of their body off. A great number of this class
are sent here for the education and the schooling.
I will call special attention to the class of feeble-minded that are
being sent to this institution. If that “class is continued at the
present rate. it will be only a short time until separate quarters will
have to be made for their accommodation and protection. A great
number of them are hardly responsible for their action and con-
duct, and when we get this class we have no way to make any dis-
position of them. They are not capable of receiving instruction,
STATE JUVENILE TRAINING ScHooL.
N
l
89
.stitution’s own earnings to be used as a contingent fund.
and, therefore, we cannot prepare for a future betterment for them.
If we are required to continue to keep and care for them, it seems
that in the future this will be an almost exclusive home for such
inmates.
Q. Are you acquainted with what is known as the Juvenile Act
as passed by the Thirty-third Legislature? A. Yes. Q. Will you
please estimate the number of inmates of this institution prior to
that time? A- About 260,, and in this proportion: 146 whites, 22
Mexicans, and 95 negroes. Q. How do you account for the rapid
increase in the number of inmates of this institution since 1914?
A. I account for it because of the passage of the Juvenile Act,
whirh takes the institution out of the hands of the State Prison
Commission, which changed it from a penal to an educational in-
stitution, and put it under the supervision of the Board of Trustees
appointed. by the Governor; that law made it possible for a great
number to be admitted to this institution that were not eligible
prior to the passage of that Act. For example, the word “delin-
quent” child can be construed, and as has been deﬁned by the
statute, it can be so broad that any normal boy can be sent here,
when, in the judgment of the probation officers of the county and
the county judge or district judge, who enforce the law, think it
advisable to send them here. I would further suggest, in this
connection, that if the law continues to allow the rate to increase
in the same proportion as it has during the past. two years, within
the next ﬁve years the number of inmates of this institution will
reach the 2,000 mark, and with that increase it necessarily follows
that the appropriation for this institution will have to be double,
if not tripled, within that time.
PRODUCE AND INCOMF
Q. I would like to know about what you produce here annually.
A. In 1916, 175 bales of cotton . . . . . . . . . . . . . . . . . . 8,575 82
Proceeds from labor performed outside of institution. . . 4.385 90
In 1917, 107 bales of cotton . . . . . . . . . . . . . . . . . . . . . . .. 7,396 "/2
Labor performed outside of institution in 1917, turned
into the Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13,496 86
$33,855 30
The Thirty-ﬁfth Legislature appropriated $10,000 out of the in-
That
amount has been set aside by the institution at the present time
out of the 1917 crop, and we now have on hand something over
$3,000, with several thousand dollars uncollected that belongs to
the institution and that will go into the State Treasury when the
annual report is made for the institution. Everything remaining
normal, I believe we will turn into the State Treasury this year
something between $15,000 and $20,000.
898 STATE JUVENILE TRAINING ScI-IooL.
DEPARTMENTS. '
Q. Please detail some of the departments of this institution.
A. The letter teaching department. In this department we teach
aregular course of study as prescribed by the State Superintendent,
and grade our schools as other public schools are graded within the
State. We-have a tailoring department in which we, make prac-
tically all of the clothes and caps used by the inmates of this in-
stitution. We have a printing department. We teach printing to
the inmates, and do all the printing for the institution, and pub-
lish a paper once a week. We have a blacksmith and a carpenter
department. We give instructions along these lines. We have a
military department, and we are teaching the science of military
tactics. We have a barber. We have an engineer, an electrician
and a plumber. We teach the science of each of these. We have a
dairy and teach the science of stock raising. We have a scientiﬁc
~ gardener, and we give instructions along the various lines men-
tioned to the inmates of this institution.
In addition to the above training, we are provided with a reg-
ular minister, who conducts regular services on Sundays and at
various times during the week, and all inmates are required to
attend services at the time speciﬁed. Special services at the in-
stitution are held for the beneﬁt of the Catholic and Jewish boys.
BOARD OF TRUSTEES.
Q. Who are the present trustees of this institution? A. Mr.
F. P. West of Cleburne is chairman; Mr. W. L. Blanton, Gaines-
' ville, is secretary; Mrs. E. \V. Bounds, Marlin; Mr. M. ‘M. Harris,
San Antonio; Dr. D. C. Homan, Oglesby, and Mr. J. L. Penry,
Fort Worth, Texas. Q. How often does your board meet? A.
They meet quarterly, and hold committee meetings when called by
the chairman. For the past several years they have had under
construction and repairs several buildings for the institution, which
has made it necessary for the board to meet frequently, which they
have done. Q. How many buildings have been constructed within
the past two years? A. Fifteen buildings.
. Q. Can you offer any suggestions that will curtail the appro-
priation for the institution without impairing its usefulness? A.
The only way to economize at this institution is for the State to
own more land near the institution. and in this way make the-
earning capacity of ‘the institution greater. That would furnish
more labor for the boys and would make each individual’s, labor
credit to his support. The rents we are paying each year, and
have been paying for the past twenty years, ‘would have bought
suflicient land to utilize the labor of this institution. If we had
the land the products raised on it would in a large measure main-
tain the institution. We have now only 375 acres of land in cul-
tivation that belongs to the State.
STATE JUVENILE TRAINING SoHooL. 899
TESTIMONY or J. E. :u’DoNALD, STOREKEEPER AND ACCOUNTANT.
Gatesville, Texas, November 20, 1917.
J. E. McDonald, being duly sworn, testiﬁed as follows:
By Representative I. D. Fairchild:
Q. What is your name? A. J. E. McDonald. Q. What is
your capacity at this institution? A. That of storekeeper and
accountant. Q. What are your duties? A. Keeping the accounts
of the institution, receiving all moneys due the institution and
disbursing same under the direction of the Superintendent; keep-
ing a record of'all boys coming into the institution, and when
paroled ; keeping a record of reports as returned by them monthly;
keeping the accounts of the boys of the institution, and taking
care of the general clerical work of the institution. Q. What sal-
ary do you receive? A. Eighty-three dollars and thirty-three cents
per month, and expenses. Q. How long have you been connected
with the institution? A. Since June, 1915.
COST PER CAPITA PER ANNUM.
Q. What is the number of boys in the institution? A. Seven
hundred and thirty-eight. Q. What is the cost per capita per
annum for the inmates? A. The cost per capita per annum is
$197.25. Q. What does this expense include? A. The expense
of clothing, schooling, feeding, laundry bills, medical attention and
all other expenses incidental to living here, and by referring to
our annual report it will give you the cost per day that it requires
to feed the employes and the inmates.
Q. Do you handle the expense bills andv the inventories of all
merchandise shipped to this institution? A. I do. Q. Do in-
voices rendered give you the price of each article shipped. in?
A. Yes. without exception. Q. Who does the purchasing for this
institution? A. The State Purchasing Agent. Q. Do you keep
a strict account- of goods received and the disbursement of same?
A. I do. Q. In your annual report do you show the manner of
disposition of all goods received by this institution? A. We do
bv showing its distribution to each department for handling. Q.
Please give us the amount of cash on hand in your various appro-
priations for this institution. ' .
A. Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “$62,439 97
Books. etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 644 40
School building . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 28,681 15
Remodeling Lanham building . . . . . . . . . . . . . . . . . . . . . .. 10,000 00
Remodeling Middle building . . . . . . . . . . . . . . . . . . . . . . . . 10,000 00
Postage and express . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 344 70
Discharge and transportation . . . . . . . . . . . . . . . . . . . . . .. 5,145 53
Printing plant maintenance . . . . . . . . . . . . . . . . . . . . . . .. 250 00
Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,735 00
900 STATE JUVENILE TRAINING SoHooL.
Deep well . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4,743 69
Kitchen and dining room . . . . . . . . . . . . . . . . . . . . . . . . .. 1,086 31
Equipment for kitchen . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,335 00
Heating‘ system completion . . . . . . . . . . . . . . . . . . . . . . . . . 2,000 00
Farm implements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 315 00
Sewage disposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,000 00
General repairs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 645 90
Medical supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 844 64
Farm products fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11,771 23
The above amounts are in addition to appropriations made for
salaries with the exception of salaries for September and October.
INMATES BY COUNTIES.
Q. Do you keep a record of the inmates of this institution show-
ing from what county each comes? If so, please give me the num-
bers by such counties as I call: Bexar? A. 1111. Q. Bastrop?
A. 8. Q. Collin? A. 7. Q. Dallas? A. 68. Q. El Paso?
A. 70. Q. Ellis? A. 16. Q. Galveston? A. 47. Q. Gray-
son? A. 52. Q. Harris? A. 67. Q. Hill? A. 8. Q. Hunt?
A. 8. Q. Jefferson? A. 10. Q. Lamar? A. 6. Q. Mc-
Lennan? A. 43. Q. Navarro? A. 9. Q. Smith? A. 11.
Q. Tarrant? A. 61. Q. Taylor? A. 12; Q. Travis? A. 34.
Q. About how many boys are discharged from this institution
each month? A. An average of about 30 a month. Q. About
how many are received each month? A. About 40 a month are
received. Q. How‘ many boys have been received from any one
particular county‘ in one day since you have been connected with
the institution? A. One day last January we received twenty-
two boys from Galveston. county. Q. From your own observation,
where do the majority of boys in this institution come from? A.
The boys come from the counties having the largest cities, almost
entirely.
TESTIMONY OF ASSISTANT SUPERINTENDENT T. A. SAUNDERS.
Gatesville, Texas, November 20, 1917.
T. A. Saunders, Assistant Superintendent of the State Juvenile-
Training School at Gatesville, Texas, after being duly sworn, de-
poses and says:
By Mr. Fairchild :
Q. What is your name? A. My name is T. A. Saunders. I
have been connected with this institution for fourteen years. I
ﬁrst came to the institution as a guard, and have been continu-
ously associated with the institution until the present time. Q.
What are your‘ duties as Assistant Superintendent? A. I am
looking after the farming part of the institution. Every morn—
ing I keep count of the boys and assign them to their various
STATE JUVENILE TRAINING ScHooL. 901
duties through the day, the duties of the boys being to work half
the day and go to school the other half. When the boys are put
to Work I superintend this. Q. When you ﬁrst became associated
with the institution how many boys were inmates of it? A. There,
were 160. Q. Did you farm then? A. Yes, sir. We worked
more land then than we do now. The ﬁrst Superintendent I was
under was Mr. L. J. Tankersley. Q. Including the Superintend-
ent, how many men were actually engaged in carrying on the duties
of the institution? Also including the Assistant Superintendent?
A. About twenty. Q. What duties were these twenty men chieﬂy
engaged in? A. In carrying squads to the ﬁeld, and in farming;
some looked after the buildings and the store, and others had duties
on the immediate grounds.
FORMER CONDITIONS COMPARED WITH THE PRESENT.
Q. At the time you ﬁrst became acquainted with the institution
(fourteen years ago), was there more farm products raised then
by the institution than there are now? A. Yes, sir. There was
more raised then than now. Q. Will you please explain why
more was raised then than now, and explain the general conditions
then as compared to conditions now? A. Then, we had something
like one hundred and ﬁfty boys ranging in age from about ﬁfteen
to twenty-one years to twenty-two years of age. Now we have
seven hundred and thirty-four, ranging in age from ﬁve to eigh-
teen or nineteen years of age; in the last named number we have
about two hundred and ﬁfty under twelve years of age. Several
of these are feeble-minded, and some are crippled; some with legs
off, and other various kinds of cripples. Fourteen years ago the
boys that were conﬁned in this institution were larger and older
boys, and were more capable of performing manual labor. At that
time this institution was regarded more as a prison. We required
more work and less schooling; in fact, during the spring and fall
months we had no school. All of the time of the boys was devoted
during these two seasons to manual labor, and for this reason we
farmed more intensively, and raised large crops, and from a ﬁnan-
cial standpoint made the institution more proﬁtable. At that time
the inmates were guarded with guns, and about the same rules and
regulations governed this institution as was then applicable, and
is now applicable, to the State Penitentiary System of the State.
This institution did not materially increase in numbers, and about
the same rules and regulations governed from the time I became
associated with the institution until about 1913, at which time the
Legislature passed what is known as the Juvenile Act. As I under-
stand that Act, it permits almost any and every boy to come into
this institution that makes application. They, are sent here for
being incorrigible, feeble-minded, truants, dependent or delinquent,
which covers almost all classes. Since that time we have enrolled
in this institution the present number, about 734, and we are re-
902 ' STATE JUVENILE TRAINING SCHOOL.
ceiving applications every day. At no time since the enactment
of the Juvenile Act have we had a greater number than 800, but
at all times we have had around six and seven hundred in round
numbers here. At the present time-there are about one hundred
and seven of them paroled to the citizens of the State who are
making monthly reports to the Superintendent here.
Q. How many school teachers were associated with the insti-
tution fourteen years ago? A. There were two. One teaching
the colored boys and one teaching the white boys. These two teach-
ers were all that were connected with the school until the passing
of the Juvenile Act in 1913.
TESTIMONY 0F MISS DELLA M’DONALD, TEACHER.
Gatesvile, Texas, November 20, 1917.
Miss Della McDonald, after being duly sworn, on oath deposes
and says: '
By Representative I. D. Fairchild:
Q. What is yoiir name? A. Della McDonald. Q. How long
have you been connected with this ‘institution? A. Since Octo-
ber, 1914. Q. What is your capacity? A. I am letter teacher.
Q. How long have you been engaged in teaching? A. Twelve
years. Q. Are you a‘ graduate? A. Yes, from San Marcos
Normal. Q. What is your salary? A. Sixty-ﬁve dollars per
month and expenses. Q. What grade do you teach here? A. The
second grade. 'Q. 'How many do you teach during the day? , A.
About sixty. ' l '
METHODS OF TEACHING.
Q. Will you please detail your methods of teaching these boys?
A. We follow the public school system, being a part of that sys—
tem. The children we have here are usually older than the aver-
age pupil in the public school. Normal children here will, as a
rule, advance faster than. children in the average public school, as
they have more experience to build upon. They have usuallya
good foundation for number work, but their English is very poor,
indeed. The school, therefore, stresses English more than any
other study. Each boy is required to write to his home weekly.
Letter writing is done in the schoolroom, and we ﬁnd that it is a
great help to the boy in his study of English, being a great incen-
tive to correct usage. His letter is his own effort and own com-
position. The teacher must See that it is in neat form and in
correct English. Moral training is never lost sight of, and this
is developed by the method of story-telling; these stories deal
chiefly with the lives of great men, and stories from the best
literature that will plant seeds of future beneﬁts. The school-
room 'is chiefly the place in which we attempt to teach the boys
self-control. We try not to have too many in the schoolroom, al-
STATE J UvENILE TRAINING SCHOOL. 903
lowing the boy to exercise all the self-control of which he is
capable, without hindrance from the teacher. The matter of dis-
cipline in the schoolroom here is negligible. The boys here
are held under strict discipline at all times, and for this reason
‘ it becomes a habit to them. The boy understands when he comes
here that he must put in the required number of hours in the
schoolroom, as well as at work, and will be in the schoolroom un-
less he is sick enough to be in the hospital. It is a rule of the
institution that the Superintendent be at once notiﬁed of the
absence of any boy from the schoolroom, and the case is imme-
diately looked into, and the absent one brought ‘up.
Many of the boys, especially the older ones, never having had
an opportunity, or, if they had one, neglected it, come here with
the idea they are unable to learn. They seem to'think an educa-
tion is not for them, and that. it is unattainable. We take par-
ticular care to see that a boy is not placed in a more advanced
grade than he is capable of learning in. The teacher is very care-
ful to see that he is placed where he can learn the work himself.
By the time he is placed in the schoolrom for about two weeks,
listening to stories told by the teacher, and being called upon to
take part in the work, he begins to be an independent worker.
Rarely does the boy need to be corrected by the teacher for the
infraction of a rule. As a rule we ﬁnd the boys very glad to do
the right thing if they are capable of knowing right from wrong.
Very often we ﬁnd boys who are unable to distinguish the right
from the wrong. In the lower grades we ﬁnd a good many de-
fective children. Rarely, if ever, do they go above the second
grade. These children should be in a school for defectives, as we
are not equipped to teach them here.
All teachers here are holders of permanent certiﬁcates, and have
had many years experience in school teaching. We have our reg-
ular teachers’ meetings to discuss the school work. Each teacher
understands the school work, and the qualiﬁcation of the boy as
to work ‘done before entering the grade.
Teachers here have a better opportunity to help and develop the
boy as an individual than do the teachers in the schools elsewhere,
as all letters to the boys, and all from the boys, are read by the
teacher. This gives the teacher an insight into the family his-
tory of the boy, allowing for many helpful suggestions. We learn
of their sorrows as well as of their joys. This all comes through
the volition of the boy, who, desiring someone to sympathize with,
or to advise with, goes ﬁrst to his teacher.
Each teacher has the privilege of teaching in Sunday school as
well, and I, for one, ﬁnd this one of the most pleasant of hours.
The boys never allow us to feel this as a burden, but through their
enjoyment amply repay any extra labor it may cost..
Each teacher is, as well, matron of one of the boys’ dining rooms,
instructing them as regards proper table manners and usages.
904 v STATE JUVENILE TRAINING SCHOOL.
Practically all of the boys come here with absolute ignorance in
this regard. They have to be taught, not only the proper use of
the fork, but also to sit properly. Another thing we have to stress
is, that there is a. time and place for everything.
We do not neglect the boy’s liking for the beautiful, but in each
schoolroom there are many kinds of plants taken care of by boys.
Boys are impressed with the need of cleanliness and tidiness. They
are taught that a good citizen is one who pays close attention to-
the cleanliness and sanitation of his ‘whereabouts. Each boy must
be sure of his own personal cleanliness before being allowed to
remain in the room. In fact, at work or play, the boy is never
lost sight of, and neat orderly habits are required at all times.
TESTIMONY OF H. I. HUNTER, INsTRUoToR IN PRINTING.
Gatesville, Texas, November 20, 1917.
II. I. Hunter, after being duly sworn, says:
By Representative I. D. Fairchild:
Q. What is your capacity at this institution? A. I am print-
ing instructor for the State Juvenile Training School at Gates-a
ville, Texas. Q. When were you employed in that capacity? A.
Two years ago this month. Q. Please describe the plant in detail.
A. We have one pony cylinder press, ten by ﬁfteen jobber, one wire
stitcher, one perforator, a good assortment of type, motors for
driving presses, paper cutter, ten brass galleys, and all necessary
printing furniture. Q. What is the value of the plant? A. About
$3,200. Q. What kind of work in printing is being done here?
A. I am using three boys in the morning and two in the after-
noon, all being inmates of the institution; they do all the work,
save and except what is done by myself. Q. What kind of print—
ing is being done? A. We are printing letterheads, parole blanks,
monthly report blanks, conduct record cards, storekeeper’s order
blanks and requisitions, annual reports for the institution and such
other printing as the institution requires, in addition to the weekly
newspaper. Q. Does the amount of printing you do here require
all of your time? A. It takes about one-half the time to do actual
work done. Q. Has the printing plant here the capacity and
equipment sufﬁcient to do practically any and all kinds of print—
ing that is and could be used by institutions similar to this. A.
Yes.
Q. Are you acquainted with the kind of stationery used at the
State penitentiary, the various asylums and other institutions. of
this State? A. I am. Q. Could you furnish us with stationery
from your plant here? A. I could, at a very nominal expense.
The reason for same is as follows: Our equipment is suﬁicient;
we have our own motor power, electricity furnished from the main
plant at the institution, our labor from the inmates of the insti-
tution whom we are teaching the printing trade, and have all labor
STATE JUVENILE TRAINING SCHOOL. 90
0
necessary from this source, and, in fact, we need for the boys more
work of this kind. We need the work to keep them busy, and
more work of this kind would be very beneﬁcial to the boys who
are studying this trade in this institution. Q. How long have
you been engaged in the printing business? A. Twenty-two years.
Q. What is your salary? A. Sixty dollars and expenses. Q. I
believe you are classed in your employment as one of the trade
instructors, are you not? A. I am, and my work consists not
only in instructing in printing, but I give instruction in other
educational matter, the two combined consume all of my time.
TESTIMONY OF Ton GERALD, A TEACHER.
Cratesville, Texas, November 20, 1917’.
Tom Gerald, being duly sworn, deposes and says:
By Representative I. D. Fairchild:
Q. Please state your name. A. My name is Tom Gerald.
Q. Are you an employe of the institution? A. Yes, sir. Q.
How long have you been connected with it? A. Seven years; Q.
In what capacity? A. Began as a night man, taught school, and
am at this time engaged as a letter teacher. Q. You have super-
vision of the colored boys? A. Yes, sir. Q. To what extent do
you supervise them? A. In the building, on the grounds and in
the schoolroom..' Q. How long have you been giving them their
literary instruction? A. Two years. '
INCREASED NUMBER OF COLORED BOYS.
Q. Were you associated with the institution prior to what is
known as the Juvenile Act by the Thirty-third Legislature? A. I
was.
up to and prior to that date? A. About ninety. Q. How do
you account for the material increase in number from 1913 to the
present time? A. Because of the passage of the Juvenile Act and
the organization of juvenile courts in a great many of the cities
of Texas. Q. How many colored boys have you in the institu-
tion at the present time? A. Two hundred and sixty-two; their
ages ranging from to twenty-two. Q. Have you any feeble-
minded? A. Yes, some seven or eight. Q. Have you any crip-
ples unﬁt for manual labor? A. One only; this is one with a
leg off. '
DISCIPLINE or coLoRED BOYS.
Q. Please detail the management and control of the colored
boys. A. We send all boys to school,- for which we have adequate
room, and prescribe regular labor for these colored boys, such as
farm work, and other things we can ﬁnd for them to do. Q. What
are your requirements as to sanitary conditions of boys under your
supervision? A. All bovs during the summer months bathe each
Q. How many negro boys were inmates of the institution _
906 _ STATE JUVENILE TRAINING SCHOOL.
night; during winter months all bathe twice weekly. Bed clothing
is changed weekly and boys change clothing twice weekly. Q.
What is the present condition of the colored boy’s health? A. Very
good, and I think exceptionally good. Q. Do you consider your
building adequate for the immediate needs? A. I do not. The
building was built to accommodate about 140 boys, and we now
have vin the building 262, with the number increasing daily.
TESTIMONY OF 0. W. GREEN, INSTRUCTOR IN MILITARY DEPARTMENT.
Gatesville, Texas, November 20, 1917.
O. W. Green, Commandant at the State Juvenile Training School,
being duly sworn, deposes and says: I
By Representative I. D. Fairchild:
Q. State your name. A. My name is O. W. Green. I am 30
years of age. Q. Where did you graduate? A. At Agricultural
and lllechanical College. Q. How long have you been connected
with this institution? A. About four months. What is your
salary? What are your duties? A. I receive $1,000 per year.
I am instructor in the military department. I teach the boys in
the manual of arms, to carry out all of the formations and com-
mands of the infantry drill. At the present time I am giving them
regular Sunday drills, and as many more during the week as pos-
sible, taking into consideration the other affairs of the ‘institution.
In addition to being military instructor, I am storekeeper of the
institution, and my duties are as follows: I am to See that the
proper supplies are dispensed to the kitchens, and the other de-
partments of the institution. I also receive all shipments that
come to the institution from contractors whose goods are bought
by the State Purchasing Agent. It is my duty to keep proper
_ receipts of all goods received, and all goods dispensed, and to make
a report of same to the General Superintendent once a month.
And my further duties are to assist in the sanitary inspections of
the institution; to enforce police regulations and to sometimes
assist in the teaching in the literary departments. -
STOREKEEPER.
Q. As storekeeper of the institution, please estimate the value
of, the stock on hand at the present time? A. About $10,000.
Q. About what is the value of the goods distributed from the
store each month? A. About $4,000 per month. Q. DO you
handle the farm products through the store that are used for the
beneﬁt of the institution? A, I handle the meat the same as
any other purchase; the other produce is allotted without charge,
only to include garden produce. Q. IS your building adequate
for store purposes? A. It is not at present, and as the institu-
tion increases, and the requirements for its support and mainte-
nance increase, it naturally follows that it will require more store
products and more room to take care of them. '
STATE JUVENILE TRAINING SCHOOL. 907
‘TESTIMONY OF s. L. sPIvEY, TAILOR.
Gatesville, Texas, November 20, 1917.
S. L. Spivey, being duly sworn, he being the tailor for the State
Juvenile Training School at Gatesville, Texas, deposes and says:
By Representative I. D. Fairchild:
Q. . State your name. A. My name is S. L. Spivey. I Q. How
long have you been connected with this institution? A. Nearly
ﬁve years, in the capacity of tailor. Q. What are your duties in
connection with this department? A. My duties are to make up
the clothes, repair the clothes, and to repair the shoes for all the
inmates of this institution. Q. How many employes have you in
this department? A. Twenty-four. Q. How many suits of
clothes do you make on an average during a year? A. About
twenty-ﬁve thousand garments a year. Q. Do you keep your
force busy all the time? A. Yes, sir. Q. Do you reach the
capacity of your shop? A. Yes, sir.
Q. What could you triple the capacity of your shop for in dol-
lars and cents? A. For ﬁfteen hundred dollars we could equip
the shop to manufacture about three times its present capacity.
Q. Could all of the labor necessary for this purpose be produced
by the boys at this institution? A. Yes. Q. How do you re-
ceive the raw material for your tailor shop? A. I receive it
from the store at theinstitution. Q. How are the articles after
they are manufactured distributed? A. By myself, direct from
.the shop to the various inmates of the institution. Q. On an
average, how many suits do each of these inmates use during each
year? A. About three suits during the year. Q. Approximate
the cost of each suit.- A. About $2.25 each. Q. How many
suits of underwear each year are used by each inmate? A. About
four. With an average price of about $1.00 per suit.
Q. How would you suggest to improve the efﬁciency of your
department? A. By one electric cutting machine and four small
motors for the present sewing machines. With these attachments
the teaching would be more efficient, would prepare the boys for
better positions and would largely increase the capacity of the shop,
and in every way make it more efﬁcient.
TESTIMONY OF T. w. KIRKLAND, DRUGGIsT AND SANITARY OFFICER.
Gatesville, Texas, November 20, 1917.
T. W. Kirkland, being duly sworn, deposes and says:
By Representative I. D. Fairchild:
Q. What is your name? A. My name is T. W. Kirkland.
Q. In what capacity do you serve this institution? A. As drug-
gist and sanitary officer. Q. How long have you been employed
here? A. Five years in the same capacity, and as an attendant
908 STATE JUVENILE TRAINING ScHooL.
at the hospital. Q. As druggist, what are your duties? A. Keep
the drug store and dispense medicines, and advise as to the sani-
tary conditions. Q. What salary do you receive? A. Sixty
dollars and living expenses. Q. Of what does your stock consist?
A. Staple drugs; we do not carry any patent medicines.
HOSPITAL.
Q. Have youa regular hospital building? A. Yes. Q. What is
the capacity of the hospital? A. About ﬁfty patients. Q. What
is the average attendance? A. We have about six chronic cases
in the hospital at all times. We have on an average of about four
every day out of the number of inmates in the institution. Q. Are
your hospital facilities ample? A. The building is ample, but
the furniture is inadequate. We have an appropriation with which
to complete an operating room, and to make some other internal
improvements, and when that is done we will be in good shape.
TEsTIMoNY or JOHN W. sooTT, sUPERINTENDENT 0E DAIRY.
Gatesville, Texas, November 20, 1917.
John W. Scott, being duly sworn, on oath deposes and says:
By Representative I. I). Fairchild:
Q.. What is your name? A. My name is John W. Scott. Q.
How long have you been connected with the institution? A. About
four years. Q. In what capacity? A. Superintendent of the
dairy, and of the hog raising department. Q. How many head
of cattle have you? A. A total of 143, including milk cows, calves
and beeves. Q. How many cows are you now milking? A. Forty-
one. Q. What is the average amount of milk these give? A.
About two gallons per day, each. Q. Do you raise the feed for
your dairy cattle on the farm? A. Yes. Q. Are you increasing
your herd? A. Yes. Q. How many milk cows are necessary to
supply the demand for all purposes? A. About 125 milk cows.
I-IOG RAISING.
Q. Do you raise hogs? A. Yes. Q. How many hogs have
you now on hand? A. About 125, ready for the butcher; also
some stock hogs. Q. Do you consider the hog raising industry
at this institution proﬁtable? A. Yes. Q. Are you increasing
your herd each year? A. Yes. Q. Have you a creamery con-
nected with the dairy? A. Yes. Q. What isyour butter pro-
duction? A. From twenty-seven to ﬁfty-one pounds of butter
per day, all of which is used by the institution. I would further
suggest that the stock raising, dairying and hog raising are grow-
ing better from one year to another.
STATE JUVENILE TRAINING SoHooL. 909
NEED OF MORE LAND.
In carefully perusing the testimony of Mr. C. E. King, Superin-
tendent, you will note that the State owns 822 acres of land at and
adjacent to the Training School, valued at $75 per acre; and on this
land are located all the buildings, including dormitories, belonging to
this institution. For deﬁnite numbers, kind, and values of these build-
ings we refer you to the inventory given in Mr. King’s testimony, which
is a part of this report; there you will note the value of the State’s
real property, and from that inventory you will ﬁnd that the State
only owns 822 acres of land for all purposes; a portion of which must
necessarily be had for other uses than agriculture; and a portion of
which is not suitable for agricultural purposes. The testimony shows
that the State has 37 5 acres that are being cultivated at this institu-
tion, the other portion of. the State’s holdings being unsuited for agri-
cultural purposes.
With this limited amount of agricultural land it is impossible for
the management of this institution to give employment to the boys
without going elsewhere to secure land to be tilled by them.
There are now, at this institution, 734 boys, ranging in ages from
ﬁve to twenty years. A small portion of them can be employed at the
printing plant, tailor shop, laundry, and at other trade professions
connected with the institution; but only a small portion, for the reason
that for their printing they have no demand, and their tailoring and _
laundry are limited to their own institution. .
It necessarily follows that this institution must acquire more land
rand increase the demand for its products, or the boys there will be
idle at least one-half their time, and this means a great expense to
the State which ought to be and could be saved, if the institution
owned land sufficient to keep the boys busy when they were not in school.
At the present time the institution is leasing land to be cultivated
by the boys, and the Superintendent advises that they have paid out
for leases a sufﬁcient amount to have purchased all the land needed
for the institution; therefore, if for no other reason, it is a bad ﬁnan-
cial policy for the institution not to acquire sufficient land for their
own use.
BUILDINGS AND PLANTS.
‘At this time the institution has. ﬁve large dormitories, which will,
when remodeled, as is now being done, accommodate the present num-
ber of inmates, and, with the addition of the new buildings that are
under construction and near completion, will give relief to the crowded
condition that now exists.
Without consuming too much space in this report, we want to call
your attention to the other buildings and plants at this institution.
They have a very modern equipped and up-to-date hospital, which is
very useful in the preservation of the health of the inmates; they have
a printing plant and do their own printing, and at this plant, and
with State labor, they could do at least one-half of all the printing that
910 STATE JUVENILE TRAINING SCHOOL.
is needed at all the State institutions in Texas, and we believe this
labor should be utilized for this purpose, to- some extent at least, and
help reduce the enormous State printing bill. They have a laundry,
power plant, and sewage system, each of which is very modern and
up-to-date in every respect, and will be sufficient for all purposes until
the school numbers are far in excess of the present time.
They have other buildings necessary for the efficient conducting oi’
the school, which are adequate for the purpose used. They have a
dairy, not adequate for the needs of the institution, but which is a
great help in the way of reducing food expenses. A dairy with three
times the capacity of the present one would be adequate for the present
needs. and would be a great saving for the institution.
They have forty-seven mules, practically all young and in good con-
dition, good wagons, and a large herd of very ﬁne hogs. They have
on hand quite a large supply of feed stuff that has been raised on the
farm.
-In addition to what has been above mentioned, they have farming
implements, a traction engine, and everything necessary to make an
up-to-date farm complete.
SUCCESSFUL MANAGEMENT.
Everything is in ﬁrst class shape, and every appearance shows a
management that is very eﬁicient and absolutely familiar with every
need of the institution; and not only knows, but is able to execute and
carry out the plans that are necessary to make the institution a great
success along its lines. '
TREATMENT OF INMATES .
We have brieﬂy discussed the physical properties of. this institution,
and now we want to discuss, in a brief way, the treatment and manner
of handling the inmates.
At the present time there are various nationalities of people, and
from a number of States in the Union, and they are there for various
and sundry reasons too numerous to mention. We want you to note
this fact, that prior to the passage of the Juvenile Act by the Thirty—
third Legislature, there were at this institution only about 260 in-.
mates, but since that date the increase there has been about trebled,
and at the present rate of increase, within ﬁve years, their number
will reach the 2,000 mark. We believe within the next two years the
institution will have 1,000 inmates, and when it reaches that number
the State will necessarily have to increase the buildings and make more
room to take care of them; and then we believe that at‘ this time the
State should acquire a new site. for an additional school, and it should
be at a place where‘ all the land necessary for the institution, for years '
to come, could be easily acquired; for, by having suﬂicient land to keep
the inmates busv. they can always make the institution self-supporting
to a certain extent, and prevent it from being too great‘a charge on
the State.
STATE JUVENILE TRAINING ScHooL. 911
SCHOOL COURSE.
Since the passage of the Juvenile Act by the Thirty-third Legis-
lature the increase has been wonderful and the whole system has been
changed. At that time they inaugurated a school system which re-
quires that the inmates attend school one-half of the day for the pur-
pose of acquiring an education, to develop them mentally, and .from
then to now they have been giving the boys a regular course of study
which has been prescribed by the State Superintendent'of Public In-
struction, and includes the same course as is adopted by all the other
public schools in Texas.
Their teaching force is very eﬂicient, and their work is and will be
of untold good, and we know of no better way to describe the mode
and manner of teaching and the eﬁiciency of same than to refer you
to the testimony of Miss Della McDonald, who has been teaching in
the school since October 1, 1914; and we now refer you to her testi-
mony found in this report for a general discussion of the mode’ and
manner of teaching in this institution. In this connection we will
call the Committee’s attention to the further fact that out of 734
boys at this institution there are 250 colored boys who are receiving
the same class of instruction at this institution. They are provided
with good, efficient teachers, and are required to attend school the same
as the white boys‘, and their progress and development along these
lines are wonderful.
In addition to the trade and literary teaching at this institution,
under the supervision of Captain C. W. Green, who is a graduate of
the Agricultural and Mechanical College of Texas, they are receiving
military instruction; and to see the 7'34 boys on the campus grounds,
in their uniforms, which they all have, would make a bystander think
of the song, “Good-bye ‘Gatesville,’ Hello France”; and this training,
in addition to the other training received at this school. will unques-
tionably ﬁt these boys for any and all avocations in life.
There are a’ number of ‘other departments, that we would like to
call your special attention to. but suffice, for the purpose of this report,
to permit us to call your attention to the testimony on those subjects,
which is incorporated in this report, and made a part hereof, for the
full discussion of the mode and manner of conducting them.
RELIGIOUS TRAINING.
From the above you will note that we have discussed at some length
the physical properties belonging to the State, and have, in a brief
way, considered the management, and. have given a short history of
the mode and manner of training the boys in both trade and literary
instruction, but we would not feel that this report was complete unless
we could give some time and space in advising the Committee about
the spiritual and religious condition of affairs there, and we now in-
corporate the testimony of Rev. II. E. Luck, chaplain of the institu-
tion,_ which is as follows: '
912 STATE JUVENILE TRAINING SoIIooL.
TEsTIMoNY OF H. E. LUCK, GHAPLAIN.
Gatesville, Texas, November 20, 1917.
H. E. Luck, being duly sworn, deposes and says:
My name is II. E. Luck. Speaking personally,!I am the chap-
lain» and have charge of the distinctly religious work of the insti-
tution, in which I have the invaluable assistance of my wife and
the teachers and officers generally. I direct and speak at six
services on Sunday, three Sunday schools and two services, and
one informal assembly of the larger boys. During the winter I
speak four nights each week in the several buildings to the larger
boys on subjects of special interest to them.
I have charge of the library also, and, besides the books, handle
all the institutional magazines and papers for officers and boys,
and direct the general readings of the boys.
I pass upon the boys’ correspondence, both the incoming and the
outgoing letters being read in my ofﬁce. I have innumerable inter-
views with the boys. I likewise entertain the visitors.
My work of about ﬁve years falls into two periods, 1902-1904
and from 1914 to the present. It may be of interest to you to give
a hasty survey of the ﬁfteen years of my acquaintance.
1. In population. For the years 1900-1902 the report showed
on hand 183 boys and received 119, making 302. During that
biennium .160 were discharged, leaving 142 on hand. Ten years
later, October 1, 1914-, showed. on hand 444, while October 1, 1917,
showed ‘769, an increase of 325 in the last three yea-rs. With this
rapid growth in population, we have been forced into building
and remodeling enterprises. These have not been adequate. For
instance, a dormitory that would have been comfortably ﬁlled with
150 boys or less, has had to take in over 300. Another point: it
has been necessary to care for this large increase of boys with a
very small increase of men and women as teachers and attendants.
This has seriously crippled the efficiency of the work.
2. Material progress. In 1902-1904 there were two large orig-
.inal buildings, one for the whites and one the blacks, for all
purposes; an engine house and laundry combined, with chapel
overhead; office building with store in rear, with hospital and drug
store overhead; the Superintendent’s residence; three small cot-
tages built by the men themselves on State land; several barns
and sheds. When I returned October 1, 1914, I found one of the
original. buildings, destroyed by ﬁre, replaced by a smaller one,
a small brick kitchen and dining room and bakery (still in use) ;
two new brick dormitories (1910-1912), and the new negro build-
ing nearing completion; an industrial building (1912) containing
carpenter, blacksmith, tailor and shoe shops; six small cottages for
ofﬁcers; a small. brick laundry building, and a new water tower.
During 1914-1917, a. few months of Mr. A. W. Eddins’ admin-
istration, but mostly Mr. C. E. King’s administration, have come
STATE JUVENILE TRAINING SoIIooL. ‘ 913
numerous improvements of large proportions and far-reaching con-
sequence, made necessary by the rapidly growing population, re-
ferred to above, and made possible by the wisdom of the admin-
istration and the liberality of the Governor and the Legislature.
A hasty list includes: a planing mill and machine shop building
and partial equipment; the original negro dormitory remodeled
and ﬁreproofed; two brick stores rej'ilacing wooden shacks; cream—
cry with equipment; brick printing office building and equipment;
new ﬁreproof hospital (room for ﬁfty patients) and sewage dis-
posal plant; new ﬁreproof Superintendent’s residence and the old
removed and reﬁtted; office building remodeled, with new brick
and concrete porch; new ten-room. cottage for teachers; three‘ barns,
replacing old ones lost in ﬁres; concrete dipping vat; large con-
crete underground reservoir for the water system; complete over-
hauling of the steam heating system, new machinery for the light
plant and water system; elaborate improvement of the grounds,
extensive parking, system of concrete walks (two miles), streets
and roads (three miles); two new cottages for ofﬁcers, and all
others improved; new brick boiler and coal house; new brick and
concrete kitchen, dining room and bakery, with equipment, for
officers and boys, nearing completion; remodeling and ﬁreprooﬁng,
and more than doubling the capacity of the Juvenile building, now
_ in progress; new ten-room school building with auditorium, just
beginning; new deep well just beginning; remodeling and equip-
ping of boys’ old dining room for general bath and toilet pur-
poses, soon to begin; and new sewage disposal plant for the whole
institution to begin soon. On implements, vehicles and live stock,
I make no attempt.
The standards, purposes and methods. Phenomenal as has
been the growth, materially and in numbers, within the last few
years, more may be said of the change in purpose and method.
The old safe in the vault still bears the ominous title, “State He-
formatory and House of Correction.” The institution was a part
of the penitentiary system, and the boys were criminals and con-
victs with citizenship lost. The men carried guns, and the place
was worked with special attention to proﬁts, and well nigh paid
for itself once under careful management. There was no school
except the cold weather and rainy day type.
The change ‘has been radical. Some of the older buildings still
have bars, but the newer ones do not; the forbidding iron fences have
come down; the playgrounds, work shop and schoolrooms are open;
boys go in squads with men or women for the sake of order and I
instruction; they have numbers for their clothing and for record
purposes in the office now in place of their names; they are delin-
quents, not criminals; we rarely ask the technical charge on which
they come to us; they are school boys and study one-half day and
work a half day fortheir awakening and direction, or correction,
and not for the proﬁt of the State Treasury or the relief of the
914 I STATE JUVENILE TRAINING SoIIooL.
taxpayers; they were “bad boys” at home, no others should come
here; some are “had” here and a few continue so after they go
home, but we believe in the boys and in the outcome.
We beg relief from over-age and hardened boys who are adepts
in crime; from innocent boys whose only claim to admission is
that they are dependent; and the feeble-mindedchild. We are not
prepared to care for these three classes, and they seriously hamper
our legitimate Work. ' ' ‘
(Signed) - ' H. E. LUCK.
In addition to the religious work done by the chaplain among the
boys, a Catholic priest visits the institution and holds services with
the boys of his faith, and’ a rabbi of the Jewish church also visits the
institution and holds services with the boys of his faith each month.
FINANCIAL MANAGEMENT.
We have investigated and made an audit of this institution, ‘and have
no criticism to offer.‘ Taking into consideration the appropriation
made for this institution, and the number of juveniles to be taken care
of out of this appropriation, we believe that this institution’s affairs
are conducted second to none in the State along the lines of efficiency
and economy, considering the amount of their expenditures, their pecu-
liar location, and the limited number of acres of land belonging to-
this institution.
RECOMMENDATIONS.
We recommend that the present law be changed so as to require a
more rigid requirement for entrance into this institution, and believe
no boy should. be sent there until a judgment is rendered against him
in some court of competent jurisdiction and a commitment furnished
the Superintendent of the institution at Gatesville, Texas. The boys
over seventeen years of age should be segregated from the younger
boys. The feeble-minded should be removed to the home for feeble-
minded. The orphans, who are not convicted by due process of law,
should be sent to the Orphans’ Home.
There is another class of delinquents who are there for such minor
offenses as the non-attendance of school, who have parents living amply
able to take care of and educate them, who should be returned home,
and. the parents forced to take care of and educate them; a number
of the above mentioned class are there and are a charge on the State.
The burden should be shifted elsewhere and placed where it belongs.
There are other reconnnendations we might make; but in view“ of
the fact that this institution seems to be a growing one, and, as the
population of the State increases, the presumption is that this institu-
tion will increase, if we judge the future by the past, therefore it will
be necessary for each Legislature to take care of this institution as the
demands require at that particular time. ' '
In conclusion, we want to congratulate Superintendent C. E. King
upon his able and efficient management, and on his selection of able
STATE JUVENILE TRAINING SeHooL. 915
and efficient assistants and teachers, and other employes, and we know
that so long as such management prevails this institution will be a
blessing to humanity, and one that the State will always be proud of,
and that the Legislature will never regret any appropriation made, or
will ever refuse to make one for the support and maintenance of so
worthy an institution.
' Respectfully submitted,
(Signed) I. D. FAIRCI—IILD,
Chairman.
R. L. PrLLow, J 12.,
Vice Chairman House Subcommittee No. 4.
LeaT A. SMlTI-I,
Chairman, Senate Subcommittee No. #1.

AUDITOR’S REPORT.
Hon. I. D. Fairch'ild, Chairman, House Subcommittee N0. 1;, and Hon.
Lon A. Smith, Chairman, Senate Sit-t)COHL’H'Z'itfQE No. .4.
GENTLEMEN : Acting on your instructions, I have made a complete
audit of the books and accounts of the State Juvenile Training School
from September 1, 1916, to November 1, 1917.
I examined all vouchers and receipts for all ﬁnancial. transactions
made during the above stated periods, and found all the entries prop-
erly recorded. I veriﬁed the amount of claims against the Comp- ~
troller, which have been allowed by him and provided for by appro-
priations and temporarily paid out of the cash on hand. in order to
facilitate the various transactions and uphold the credit of the institu-
tion. These certiﬁcates form a part of the cash balance, as they will
be liquidated by the Comptroller in the near future.
Statements from the various banks with which the institution does
business showed that the balances held by them to the credit of the
institution agreed with the amount on the books.
Receipts on ﬁle showed the various amounts that had been deposited
with the Treasurer, as shown in the following attached statements.
The attached schedules will show:
(a) The total appropriation for 1916-1917 and the unused portion
of the entire 1916-1.917 appropriation, and the amount that has been
used to November 1, 191.7, out of the 1917-1918 appropriation.
(b) A statement for the year of the “King junk fund,” together
with a. detailed statement for the first month of this account, showing
just how this revenue is derived.
(0) The amounts of the various appropriations for the institution
and the amounts used in each, together with the balance on hand at
the close of the 1916-1917' year andon November 1, 1917.
(d) A cash statement, as shown by the books and the bank state—
ments on November], 1917.
I found the books neatly and correctly kept; and all vouchers ﬁled
so that they could be easily referred to; thus showing that the present
.916 STATE JUVENILE TRAINING SoI-IooL.
bookkeeper takes a pride in his work. Questions regarding many of
the transactions were frankly answered by him and the Superintendent,
I to both of whom I am indebted for courtesies shown me during the audit.
Respectfully submitted, ~
(Signed) MRs. L. B. DAUGHERTY,
Auditor.
scI-IEDULE A. ‘
Showing the entire appropriation for the ﬁscal year 1916-1917 for
the maintenance of the school, with the amount used, and'the amount
that has been used to November 1, 1917, out of the appropriation for
the ﬁscal year 1917-1918.
Total “Y” appropriation-for the ﬁscal year 1916-1917:
Appropriation by First Called Session of the Thirty-fourth
Legislature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $111,120 00
Additional appropriation by First Oalled Session of Thirty-
ﬁfth Legislature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20,000 00
$131,120 00
‘September 13, 1917, amount expended . . . . . . . . . . . . . . . .. 120,886 97
$ 10,233 03
September 13, 1917, amount transferred to new ledger. . . .$ 8,935 24
i $ 1,297 r.
Unexpended balance of amount so transferred . . . . . . . . . .. 183 82
Total unexpended balance . . . . . . . . . . . . . . . . . . . . . . . . .$ 1,481 61
Statement of Superintendent that bills outstanding will take up bal-
ance of appropriation.
Total “Z” appropriation for the ﬁscal year 1917-1918:
Appropriation for all purposes . . . . . . . . . . . . . . . . . . . . . .. .. $223,930 00
Appropriation for salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 41,980 00
$181,950 00
November 1, 1917, total amount expended September and
October for purposes other than salaries . . . . . . . . . . . . . . 55,738 26
November 1, 1917, balance, for all purposes other than
salaries, unexpended . . . . . . . . . . . . . . . . . . . . . . . . . ..$126,211 74
STATE JUVENILE TRAINING SoHooL.
917
SCHEDULE B.
King Junk Fund.
Date. Amount.
Sept. 1 , 1916 Balance on hand. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,278 39'
Sept. 30, 1916 Receipts for September as per detailed schedule attached . . . . . . . 3,614 09
. 8 7,892 48
Oct. 30, 1916 Receipts for October . . . . . . . . . . . . . . .~ . . . . . . . . . . . . . . . . . . . . . . . . 6,681 62'
3 14,574 10
Oct 30, 1916 Deposited in State Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,. 00 00
Oct. 30, 1916 Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 12,074 10
Nov 30, 1916 Receipts for November . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 587 81
Dec 30, 1916 Receipts for December . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 05
Jan 30, 1917 Receipts for January . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 83
Feb 28, 1917 Receipts for February . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 51
Mar 30 1917 Receipts for March . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 65'
Apr1130, 1917 Receipts for April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114 19
May 30, 1917 Receipts for May . . . . . . . . . . . . . . . . . . . . .1 . . . . . . . . . . . . . . . . . . . . . 2 00
June 30, 1917 Receipts for June . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181 70
July 30, 1917 Receipts for July . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108 75‘
Aug. 30, 1917 Receipts for August . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162 15-
Sept. 30, 1917 Receipts for September . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 317 49
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 13,797 23
September disbursements, 2 checks to J. M. Edwards, State
Treasurer:
Farmers National Bank . . . . . . . . . . . . . . . . . . . . . .$*7,000 00
First National Bank . . . . . . . . . . . . . . . . . . . . . . . . . 2,250 00
9,250 69'
Sept. 30, 1917 Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4,546 54
Sept. 30, 1917 Check to State Treasurer for general revenue . . . . . . . . . . . . . . . . . 4,246 17
Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 T300 37


*Amount of twp checks as itemized is 69 cents less than deposit.
'l'ThlS balance 1s money that came in after the last deposit In the Treasury was made.
Detailed Statement of the King Junk Fund for September,.1916, to be Attached to Schedule B.


Date. Amount.
1916 .
Sept 7 Labor—2200 pounds cotton picked at 75 cents . . . . . . . . . . . . . . . . . . . . . . 8 16 50
Sept. 9 2253 pounds cotton picked at 65 cents . . . . . . . . . . . . . . . . . . . . . . 14 65
Sept. 8 Work for A. A. Williams . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 00
Sept. 8 16 boys, 5 hours at 10 cents . . . . . . . . . . . . . . . . . . . . . . .8 8 00
30 boys, 3 % hours at 10 cents . . . . . . . . . . . . . . . . . . . . . 10 50
15_ boys, 4 % hours at 10 cents . . . . . . . . . . . . . . . . . . . . . 6 75
Picking 5205 pounds cotton at 65 cents . . . . . . . . . . . . . 33 85 59 10
Sept. 1 Picking 3128 pounds cotton at 65 cents . . . . . . . . . . . . . . . . . . . . . 20 35
Sept. 7 Picking 4500 pounds cotton at 65 cents . . . . . . . . . . . . . . . . . . . . . 29 25
Sept. 7 Cotton picking for John Davis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 82
Sept. 5 Picking 308 pounds cotton at 65 cents . . . . . . . . . . . . . . . . . . . . . . 2 00
Picking 1812 pounds cotton at 65 cents . . . . . . . . . . . . .3 11 75
- Pickgng 3855 pounds cotton at 65 cents . . . . . . . . . . . . . 24 75
Sept. 1 Picking.3531 pounds cotton at 65 cents . . . . . . . . . . . . . 22 95
Picking 4820 pounds cotton at 65 cents . . . . . . . . . . . . . 31 - 35
Picking 6934 pounds cotton at 65 cents . . . . . . . . . . . . . 46 85 137 65
Picking 6816 pounds cotton at 65 cents . . . . . . . . . . . . .
Sept 7 Picking 2735 pounds cotton at 65 cents . . . . . . . . . . . . .
Picking 6488 pounds cotton at 65 cents . . . . . . . . . . . . .
-————i 104 25
Sept. 5 Cotton sold—9 bales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 549 13
Sept. 6 Cotton sold—_—3 bales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177 41
Sept. 8 Labor~—P.1ck_1ng cotton for A. A. Williams . . . . . . . . . . . . . . . . . . . . . . . . . . 34 74
Sept. 8 Picking 4047 pounds cotton at 65 cents . . . . . . . . . . . . . . . . . . . . . 26
Sept. 9 Plcklng 4567 pounds cotton at 65 cents . . . . . . . . . . . . . . . . . . . . . 29 70
15 boys, 5 14 hours at 10 cents . . . . . . . . . . . . . . . . . . . . .3 8 25
15 bpys 4 1/2 hours at 10 cents . . . . . . . . . . . . . . . . . . . . . . 6 75
Sept. 14 Pgckmg 1640 pounds cotton at 65 cents . . . . . . . . . . . . . 10 65
Picking 848 pounds cotton at 65 cents . . . . . . . . . . . . . . 5 50 ,
- 31 15
918
STATE JUVENILE TRAINING SoHooL.
Detailed Statement of the King Junk Fund for September, 1916, to be attached to Schedule B
' ——Continued.


Sept. 8 3176 pounds cotton at 65 cents . . . . . . . . . . . . . . . . . . . . . $ 20 65
Sept. 9 4032 pounds cotton at 65 cents . . . . . . . . . . . . . . . . . . . . . 26 20
Sept. 15 1936 pounds cotton at 65 cents . . . . . . . . . . . . .$ 12 60
5960 pounds cotton at 65 cents . . . . . . . . . . . . . 38 75
913 pounds cotton at 65 cents . . . . . . . . . . . . . . 5 90 57 25
Sept. 13 Cotton sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 815 18
Sept 13 Cotton sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 542 22
Sept. 15 Cotton sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 364 43
Sept. 18 Cotton sold. , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 312 12
Sept. 20 Labor—Picking 1656 pounds cetton at 65 cents . . . . . . . . . . . . .3 . 10 75
Picking 4784 pounds cotton at 65 cents . . . . . . . . . . . . . 31 10 41 85
Sept 2 Picking cotton for T. F. South . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 63
Sept. 2 Picking cotton for T. F. South . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 90
Sept. 25 Picking 2400 pounds cotton at 65 cents . . . . . . . . . . . . . . . . . . . . . 15 65
Sept. 30 Picking 5235 pounds cotton at 65 cents . . . . . . . . . . . . . . . . . . . . . 34 02
Sept. 15 Plcklng 4907 pounds cotton at 65 cents . . . . . . . . . . . . . . . . . . . . . 31 09
Sept. 18 Labor. . . ., . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 16 00
Sept. 22 Labor—Picklng 3675 pounds cotton at 65 cents . . . . . . . . . . . . . . . . . . . . . 23 90
3 3,614 09
Statement of Balance of King Junk Fund, November 1, 1917.
Nov. l—King Junk Fund: Nov. l—Depositsz
Balance . . . . . . . . . . . . . . $12,559 74 Guarantee State Bank and Trust
Co . . . . . . . . . . . . . . . . . . . . . . . . .. $11,226 49
Gatesville National Bank . . . . . . . . 338 50
Cash in safe (as shown by Daily
Cash Book) . . . . . . . . . . . . . . . . . . 584 58
Vouchers in safe (to be counted as
cas . . . . . . . . . . .‘ . . . . . . . . . . . . 410 17
$12,559 74 $12,559 74


SCHEDULE C.
The amounts of the various appropriations for the institution and
the amounts used in each, together with the balance on hand at the
close of the ﬁscal year 1916-1'7. '


Amount
Appro Purpose. Appropri- Expended. Balance
N o. atcd. Unexpended.
Y-520 Salary of Superintendent, . . . . . . . . . . . . . . . $ 1 ,800 00 $ 1 ,800 00 . . . . . . . . . . . .
Y-521 Salary of Assistant Superintendent . . . . . . . 1,200 00 1 ,200 00
Y-521 Salary of accountant . . . . . . . . . . . . . . . . . . . . 1 ,000 00 1 ,000 00
Y-521 Salary of engineer. . . ._ . . . . . . . . . . . . . . . . . . 00 0 900 00 . . . . . . . . . . . .
Y-521 Salary of assistant engineer . . . . . . . . . . . . 600 00 600 00 . . . . . . . . . . . .
Y-521 Salary of rinclpal of schools . . . . . . . . . . . . . 1 ,200 00 1 ,200 00 . . . . . . . . . . . .-
Y-521 Salaries o 8 letter teachers . . . . . . . . . . . . . . 5 ,760 00 5,760 00 . . . . . . . . . . . .
Y-521 Salaries of 11 trades teachers . . . . . . . . . . . . . 7,920 00 7,920 00 . . . . . . . . . . r .
Y-521 Salaries of 5 ﬁeld instructors . . . . . . . . . . . . . 3,000 00 3,000 00 . . . . . . . . . . . .
Y-521 Salaries of 5 ﬁeld instructors, with their
wives as cottage matrons . . . . . . . . . . . . 3,600 00 3,600 00 . . . . . . . . . . . .
Y-521 Salaries of 6 nlght watchmen. . . . . . . . . . . . . 3,600 00 3,600 00 . . . . . . . . . . . .
Y-521 Salary of druggist and nurse . . . . . . . . . . . . . 720 0 720 00 . . . . . . . . . . . .
Y-521 Salary of physician . . . . . . . . . . . . . . . . . . . . . 1 ,200 O 1 ,200 00 . . . . . . . . . . . .
Y-521 Salary of chaplain . . . . . . . . . . . . . . . . . . . . . . 720 720 00 . . . . . . . . . . . .
Y-522 Sup ort and maintenance . . . . . . . . . . . . . . . 80,000 00 *71 ,064 76 $ T8,935 24
Y-523 Boo s and school supplies . . . . . . . . . . . . . . . 1,200 00 ,200 00 . . . . . . . . . . . .
Y-524 Postage and express . . . . . . . . . . . . . . . . . . . . 00 00 00 . . . . . . . . . . . .
Y-525 Medicine and hospital supplies . . . . . . . . . . . 600 00 ‘561 64 38 36
Y-526 Dischar e'and transportation . . . . . . . . . . . . 3,600 00 3,224 88 375 12
Y-527 Central eating and power plant . . . . . . . . . 10,000 00 9,120 00 880 00
Y-528 Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,000 00 1,995 69 4 31
3 120,886 97 $ 10,233 03
Unexpended balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,233 03


S 131,120 00

S 131 , 120 00
*Of this sum $903.47 is represented in August accounts yet to be paid.
‘l‘Transferred to new ledger.

. STATE JUVENILE TRAINING ScHooL. 919

Amount
Purpose. Appropri- Expended. Balance
ation. Unexpended ,
Amount brought Iorward . . . . . . . . . . . . . . . . . . . . . . . $ 10,233 03
September 13, 1917, amount transferred to new
ledger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 8,935 24 3 8,935 24
$1 ,297 79
September 30, August accounts . . . . . . . . . . . . . . . . . 3 4, 131 80
October 1, August accounts . . . . . . . . . . . . . . . . . . . . . 74 15
October 1, August accounts . . . . . . . . . . . . . . . . . . . . . 448 0
October 1, August accounts . . . . . . . . . . . . . . . . . . . . . 400 00
October 1, August accounts . . . . . . . . . . . . . . . . . . . . . 1 ,885 00
November 12, August accounts . . . . . . . . . . . . . . . . . 921 47
November 7. August accounts . . . . . . . . . . . . . . . . . . 220 00
$ 8,751 42$ 183 82
Unexpended balance . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 82
$ 8,935 24$ 8,935 24
Reverted to the State Treasury . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 ,481 61


The Superintendent says there are yet some bills that have not been
adjusted, to be paid out of this account, the payment of which will
take up the balance of this appropriation.
The amounts of the various appropriations for the institution and
the‘ amounts used in each, together with the balance on hand Novem-
ber 1, 1917, are as follows:


Expended
Appro. Amount September Balance
No. Purpose. .Appropri- and Unexpended
ated. October. November 1
Z-875 Sup ort and maintenance . . . . . . . . . . . . . . . 3 80,000 00 $ 27,560 03 $ 52,439 97
Z-876 Boo s and school supplies. . . . . . . . . . . . . . . 1,200 00 555 60 644 40
Z-877 Postage and express . . . . . . . . . . . . . . . . . . . . 1 ,000 00 655 21 344 79
Z-878 Medical and hospital supplies . . . . . . . . . . . . 1 ,500 00 655 00 845 00
Z-879 Discharge and transportation . . . . . . . . . . . . 6,000 00 854 47 5,145 53
Z-880 Printing plant maintenance . . . . . . . . . . . . = . 250 00 . . . . . . . . . . . . 250 00
Z-881 Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,500 00 765 00 1,735 00
Z-882 First deep well . . . . . . . . . . . . . . . . . . . . . . . . . 8,000 00 3,256 31 4.743 69
Z-883 Central school building . . . . . . . . . . . . . . . . . . 37,500 00 8,818 85 28,681 15
Z-884 Remodeling and ﬁreprooﬁng Lanham
building . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000 00 . . . . . . . . . . . . 10,000 00
Remodeling and fireprooﬁng Juvenile and
Middle buildings . . . . . . . . . . . . . . . . . .. 10,000 00 . . . . . . . . . . .. 10,000 00
Z-885 Modern equipment for common kitchen
and dining quarters . . . . . . . . . . . . . . . . . 10,000 00 8,913 69 1 ,086 31
Z-886 Equipment for kitchen . . . . . . . . . . . . . . . . .. ,500 00 * 165 00 2,335 00
Z-887 Completion of main heating system . . . . . . . 2,000 00 . . . . . . . . . . . . 2,000 00
Z-888 Farm implements . . . . . . . . . . . . . . . . . . . . . . . 2,000 00 1 ,685 00 315 00
Z-889 Sewage disposal plant . . . . . . . . . . . . . . . . . . . 5,000 00 . . . . . . . . . . . . 5,000 00
Z-890 General repairs . . . . . . . . . . . . . . . . . . . . . . . . . 2,500 00 1 ,854 10 645 90
$ 55,738 26 $ 126,211 74
Balance unexpended . . . . . . . . . . . . . . . . . . . . 126,211 74


$ 181 ,950 00

$ 181,950 00


920 STATE PRINTING BoARn AND EXPERT PRINTER.
STATE PRINTING BOARD AND STATE EXPERT PRINTER.
'REPoRT or SUEeoMMITTEE No. 1.
Hon. Ed l/Vestb'rook, Chairman, Senate Central Investigating Commit-
tee, and Hon. W. M. Fly, Chairman, Central Executive Committee of
the House: .
The State Printing Board and the State Expert Printer go together,
as the board. is composed of the Attorney General, the State Treasurer,
and the Secretary of State, who serve without salary, and employ the
State Expert Printer.
Your Committee took testimony of competing printers from outside
of Austin, and is satisﬁed. that the State is getting its printing done
cheaper in Austin than it could get it done elsewhere; and this has
been evidenced by the fact that in. almost every instance Austin print
shops have underbid all competitors. Outside printers testiﬁed that
they would not put in the'necessary force and special equipment and
do the work at the ﬁgures the State is paying.
Your Committee found that some departments and institutions of
the State are using much more expensive stationery than others for
the same grade of work, and recommends that rules be made, or if'
necessary, laws be passed, compelling all departments and institutions
which are supplied at State expense to use letterheads and envelopes of
the same grade and cost for the same grade of work. One department
should not use embossed letterheads and. another lithographed and
another printed, unless the cost to the State be the same, nor should
a department use for mailing out circulars, etc., high grade envelopes,
etc., when cheap manila will serve every purpose.
Another matter: Under the contracts heretofore made with the
supply house which is the successful bidder upon stationery supplies,
it allowable for such house to furnish, at a greater margin of proﬁt,
such stationery supplies, etc., as are ordered by a State department or
institution which are not contracted for at a speciﬁed price; apparently
resulting from which, a practice has grown up of increasingly larger
orders for stationery and supplies of kinds whose price is not speciﬁed
in the contract, so that in many instances the State pays much more
for unspeciﬁed supplies than it should. Your Committee recommends
that a rule be made, or a law passed, which will compel supply houses,
having State contracts, to furnish the articles bid on at speciﬁc prices,
or else to furnish equivalent articles at no higher price than that
speciﬁed in the contract.
Your Committee further ﬁnds that under existing laws. requiring a
certain number of copies of reports of various State departments to be
printed each year, there is accumulating in the basement of the Capitol
a large number of reports, and we recommend that the number of these
reports be reduced by statute at least one-third, and for some depart-
ments at least one-half. ‘
STATE NAVAL BOARD. 921
llECOl\I.l\.’[ENDATIONS.
Your Committee ﬁnds in the basement of the Capitol several hun- ‘
dred copies of the Revised Civil Statutes of 191], and of the Revised
Code of Criminal Procedure and Penal Code of 1911, for which there
is practically no sale or demand, and which will be wholly worthless
when there another revision, and we recommend that the proper
officials be authorized to sell these books at $1.00 per volume for the
Code of Criminal Procedure and Penal Code, and $1.50 for the Re-
vised Civil Statutes, until there be not more than 100 left of each kind.
We further recommend that the thousands of old official reports in
said basement be sold, except a limited number to supply any reason-
able future call therefor, at the present prices for print paper and
the material for making same the said contents of said basement ought
to bring several thousand dollars. '
Your Committee further recommends that some kind of bookkeeping
'ought to be established in the office of the Expert Printer, so that the
amount of supplies and different kinds of printing used and demanded
by the various departments and institutions of the State can be arrived
at and known without having to go through dozens of letter-books
containing orders and requisitions. This may entail the employment
of a. bookkeeper, but a department that handles the printing and station-
ery supplies for all the various departments and State institutions of
Texas certainly needs to keep a set of books showing its transactions.
Another matter which we call to the earnest attention of the Com-
mittee, the Legislature and. the Printing Board: We have been shown
samples of letterheads and other printing done by the pupils of the
State Juvenile Training School at Gatesville, which look good. If the
envelopes, letterheads and supplies of that. kind for the use of the
departments and institutions can be gotten there, it would serve the
double purpose of giving employment to these lads and saving expense
to the State.
Respectfully submitted, _
(Signed) O. S. LATTIMORE,
Chairman, Senate Subcommittee No. 1.
' F. R. SPENCER,
Chairman, House Subcommittee No. 1.

STATE NAVAL BOARD.
REPORT ‘or SUBCOMMITTEE No. 1.
This board was assigned by your honorable Central Committee, but
we have searched the Capitol through and the statutes thoroughly, and
have not found such a board.
922 7 STATE BOARD or EMBALMERS.
BOARD OF LEGAL EXAMINERS.
BEPoEToE SuBcoMMITTEE No. 7.
This board was originally created in 1846, and amended by Acts of
1897 and 1903; It provides that each of the Courts of Civil Appeals
shall, every two years, appoint a Board of Legal Examiners for their
respective districts, whose duty it shall be to examine applicants for
license to practice law. The boards are paid out of fees charged the
applicants and. are no expense to the State. We have heard of no com-
plaints in regard to these boards, and they seem to have performed
their duties in a satisfactory manner to those most directly concerned,
and, we, therefore, recommend ‘their continuance.

STATE BOARD OF EMBALMING.
REPonT or SUBooMMITTEE No. 3.
H on. Ed W estbroolc, Chairman, Senate Cent-ml Investigating Comm-it-
tee, and H on. W. M. Fly, Chairman, Central Executive Committee of
the House: '
Your Committee has endeavored to get a full and complete report
of the activities of the State Board of Embalmers for the last ﬁscal
year, and we have written to the secretary of the board, Mr. C; N.
Humason of Lufkin, Texas, for such a report, but have received no
reply.
'The board is composed of ﬁve members appointed by the State Board
of Health.
They charge a fee of $5.00 for examination of applicants, and a re-
newal fee of $5.00 annually from all registered embalmers. The board
is supported by these fees, and the State does not incur any expense
I for this purpose.
We have heard no complaints in regard to the conduct of the board.
The present board is composed of the following persons: L. C.‘
Puckett, Waco, president; C. N. Humason, Lufkin, secretary; George
W. Loudermilk, Dallas; Sid Westheimer; Houston, and T. S. Wright,
Temple. -
We submit herewith the latest ﬁnancial statement of the secretary,
dated May 1, 1916.
' Respectfully submitted,
(Signed) W. M. FLY,
Chairman.
G-Eo B. TEBRELL,
House Subcommittee N o. 3.
C. B. HUDSPETH,
Chairman, Senate Subcommittee No. 3.
TEX-AS EMPLOYERS’ INSURANCE ASSOCIATION. 923
FINANCIAL STATEMENT.


Receipts.
Date. Amount. Total.
July 1, 1915 Cash onhand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 2,469 68
Nov. 16, 1915 19 examinatlon fees at $5.00 . . . . . . . . . . . . . . . . . . . . . 95 00
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 2,564 68
Disbursements.
Aug. 15, 1915 Expense Secretary, Waco and Dallas . . . . . . . . . . . . . . . . $ 41 25
10,000 shipping pasters, examlnatlon blanks and
statlonery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 50
Telegrams . . . . . . . . . . . . . . . . . . . . ._ . . . . . . . . . . . . . . . . . . 1 82
Sept. 1, 1915 1,000 booklets, envelopes and stationery for members
of board . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 97 50
Sept. 18, 1915 Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 00
Dues National Conference of Embalming Boards. . . . 15 00
Sept. 24, 1915 Typewrrterand office supplies . . . . . . . . . . . . . . . . . . . . . . 3 40
Stenographlc work . . . . . . . . . . . . . . . . . . . . ; . . . . . . . . . . . 28 50
Examination _f_ee returned . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Nov. 6, 1915 Waco Publishing Co., notice Dallas meeting . . . . . . . . . 5 60
Dallas Newsnnotice Dallas meeting . . . . . . . . . . . . . . . . . 10 60
Express Publishing Co., notice Dal as meeting . . . . . . . 6 65
Houston Post, notice Dallas meeting . . . . . . . . . . . . . . . . 7 55
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 00
Expense two representatives, Conference Embalming
Boards . . . . . . . . . .' . . . . . . . . . . . . . . . . . . . . . . . . . . . . 274 95
Expense S. Westheimer, Dallas meeting . . . . . . . . . . . . . 34 80
Expense L. C. Puckett, Dallas meeting._ . . . . . . . . . . . . . 19 80
Expense G. W. Loudermilk, Dallas meeting . . . . . . . . . . 20 00
Expenses C. N. Humason, Dallas meeting . . . . . . . . . . . 46 70
Cadavers, Dallas examination . . . . . . . . . . . . . . . . . . . . . . 25 00
Examination fee returned . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Nov. 20, 1915 Mailing tubes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 20
Stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 00
Dec. 31 , 1915 10 per cent commission on $1,232.00 received . . . . . . . . 123 20
, 5 per cent on $1,184.35 disbursed . . . . . . . . . . . . . . . . . . . 59 20
Total. . .- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 935 22
Balance on hand . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 1 ,629 46

Respectfully submitted,
(Signed) C. N. HUMASON,
. Secretary Texas State Board of Embalming.
We have carefully audited the above statement of the secretary,-and
ﬁnd same correct.
(Signed) L. C. PUeKETT,
A. A. ZIZIK.

TEXAS EMPLOYERS’ INSURANCE ASSOCIATION.
REPORT OF SUBeoMMITTEE N0. 4.
Hon. Ed Westbrook, Chairman, Senate Central I neestigating Committee,‘
and H on. W. M. Fly, Chairman, Central Executive Committee of the
House:
We, your Subcommittee -No. 4, under whose investigation comes the
Texas Employers’ Insurance Association, have collected the following
facts and'testimony, and beg leave to report as follows:
The Texas Employers’ Insurance Association was created by an Act
of the Thirty-third Legislature at the regular session. The words of
its creation read as follows:
924 TExAs EMrIoYERs’ INsURANoE AssooIATIoN.
Part 3, Section 1. The Texas Employers’ Insurance Association
is hereby created as a body corporate with the powers provided in
this Act and with all of the general and corporate powers incident
thereto. I
See. 2. The Governor shall appoint a board of directors of the
Association consisting of twelve members, who shall serve for a
term of one year, or until their successors are elected by ballot by
the subscribers at such time and for such term as the by-laws shall
provide. _
Sec. 23. The board of directors appointed by the Governor
under the provisions of Part 3, Section 2, of this Act, may incur
such expenses in the performance of its duties as may be approved
by the Governor; such expenses shall be paid by the State out of
any funds not otherwise appropriated, not to exceed $5,000.
Section 2 of Part 4 of Chapter 103, Acts of the Regular Session of
the Thirty-ﬁfth Legislature, permits other insurance companies to
transact business under this Act, but prohibits them from charging a
lesser rate than that charged by the Texas Employers’ Insurance Asso-
ciation.
Pursuing the instructions of the Central Committee, your Subcom-
mittee wrote the Texas Employers’ Insurance Association and enclosed
certain questions for them to answer, and in reply to our letter and
questions we received the following letter: -
Dallas, Texas, November 8, 1917.
H on. Lon A. Smith, Senator Eighth District, Austin, T651306-
DEAR SIR; This will acknowledge receipt of yours of the 5th,
enclosing copy of number of questions which you have requested us
to answer. I do not believe that these questionscan possibly apply
in‘our case, as we do not receive an appropriation from the State
of Texas, and this institution is in no way controlled by the State
government, any more than a general supervivsion over its affairs
by the Insurance Department, as it exercises over all other insur-
ance companies. I am returning the questions herewith unan-
swered.
Yours truly,
(Signed) A. F. ALLEN,
Assistant Secretary.
Your Committee had Mr. Austin and Mr. Johnson, of the Depart-
ment of Insurance and Banking, appear before us as witnesses in ref-
erence to the Texas Employers’ Insurance Association. A copy of their
testimony is set out in full in this report, but we feel it necessary here
to set out the substance of their testimony.
First. Both Mr. Austin and Mr. Johnson testiﬁed thatthe rates
charged by the Texas Employers’ Insurance Association have increased
to an alarming extent on practically every risk; that these increases
had been from 1 per cent to 500 per cent, and in some cases even more.
Second. That the Texas Employers’ Insurance Association was seek-
PURE FEED CONTROL SERVICE. 925
ing to pay monthly dividends to their subscribers, which, in fact, is a
rebate, and is used as an inducement to get business, and permits them
to charge a lesser rate than that charged by other companies competing
with them. ' ‘
Third. That by the provision of the law, providing that no other
insurance companies may do business in Texas at a lesser rate than that
ﬁxed by the Texas Employers’ Insurance Association, this practice
has a tendency to give the Texas Employers’ Insurance Association a
legalized monopoly.
This Committee is unable to say whether or not this Association,
created by the State and granted this legalized monopoly, is being
conducted to the best interests of the State or not, as we were not per-
mitted to go into its management.
This Committee is unable to report how much of the $5,000 appro-
priated for the creation of the Texas Employers’ Insurance Association
was used, or whether there was any of it used at all.
It is the opinion of this Committee that it is a bad policy for the
Legislature to create a corporation, and then by the Act practically
create a legalized monopoly, and, therefore, this Committee recom-
mends that the Act be amended so as to correct this fault.
This Committee views with alarm the constant increase of premiums
charged by the Texas Employers’ Insurance Association, because we
realize this increase falls upon the laborer and the consumer, and per-
mits this Association to grow rich at the expense of labor, capital,
and the consumer. _ .
This Committee, therefore, recommends that this law be so amended
as to curtail this reckless increase in rates, and put some check on this
creature of the Legislature that is compelling the insuring public to
pay excessive rates.
Respectfully submitted,
(Signed) I. D. FAinei-IILD,
Chairman.
R. L. PILLOW, J 12.,
House Subommittee No. 4.
LON A. SMITH,
Chairman, Senate Subcommittee N o. 4.

PURE FEED CONTROL SERVICE.
REPoRT or SUBooMMITTEE No. 10.
H on. Eel ll’estbrook, Chair-man, Senate Central Investigating Commit-
mitfee, and Hon. W. M. Fly, Chairman, Central Executive Oommtttee
of "the House:
We, the members of Subcommittee No. 10, submit thev following re—
port on Pure Feed Control:
The Thirty-second Legislature passed a law relating to pure feed
control, and placed its administration with the Agricultural and Me-
chanical College. It provides for a tax of 10 cents per ton on feed
stuffs, which tax has produced for the last six years an average annual
926 l ' PURE FEED CoNTnoL SERvIoE.
gross revenue of $89,118, or a net revenue of $48,021. The_adminis-
tration of the laws, therefore, costs on an average $41,097 annually.
Analyses of feeds cost about $6,000 per year. Six inspectors are em-
ployed whose salaries run from $900 to $1,500 per annum, depending
on experience or time of service. Conﬁning our ﬁgures to the ﬁscal
year 1916-1917, the total income and items of expense are as follows:
Total income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..$97,460 76
Tags purchased . . . . . . . . . . . . . . . .- . . . . . . . . . . $11,296 99
Analyses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5,500 00
Contingent expenses . . . . . . . . . . . . . . . . . . . . . .. 1,769 60
Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 762 74
Office supplies . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,142 85
Salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 13,439 13
Traveling expenses . . . . . . . . . . . . . . . . . . . . . . .. 7,284 15
'Publications . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,497 62
” 43,693 08
Leaving a surplus... ..' . . . . . . . . . . . . . . .. $53,767 68
RECOMMENDATIONS.
While receipts are turned into the Treasury, they are immediately
withdrawn and placed in the Bryan bank. After expenses are paid,
the net revenue is turned over to the Board of Directors of the Agri-
cultural and Mechanical College and used for buildings on the College
Campus. Realizing that pure feed control is largely administrative,
and keeping in mind the principle previously set forth that adminis-
trative functions belong to executive heads, while educational work
should be done by schools, and, furthermore, believing that feed control
is closely related to agriculture, we recommend that feed control he
placed with the Department of Agriculture.
For a number of years, by chemical analyses, the standards of feeds
have been established. These standards can be made so by law, which
will take away from any one man what may he considered or contended
by some as a legislative function.
The chemist at the Agricultural and Mechanical College can analyze
the samples sent him in the event that the laboratory at the State .
Capitol. is not prepared to do the work.
As the Department of Agriculture has traveling agents, andits work ,
naturally requires more competent men, they could take samples often
without loss of time, and thereby save considerable expense.
To be conservative, we ﬁgure that $20,000 or $25,000 can, by this
arrangement, be saved to the State, and have the work done just as
efﬁciently as at present. Whatever may be the action of the Committee
and the Legislature, we recommend that the receipts from the sale of
tags he turned into the general revenues, and be paid out by appro-
priations through approved vouchers.
Respectfully submitted,
(Signed) JAox JOHNSON,
- Chairman.
R. L. McDowEA,
House Subcommittee No. 10.
FIsH HATCHERY AT DALLAS. 92'2"
FISH HATCHERY AT DALLAS.
RnPoRT or SUBCOMMITTEE No. 4.
H on. Ecl ll’estbroolr, Clzairn'zan, Senate Central Investigating Commit-
tee, and Hon. W. M. Fly, Chairman, Central Executive Committee of
the House:
We, your Subcommittee No. 4, submit herewith the ﬁndings of its
investigation of the Fish Hatchery at Dallas, Texas. Two days were
spent in an investigation of the Fish Hatchery.
In 1913 negotiations were entered into between the State of Texas
and the city of Dallas, whereby the State is permitted to use and
operate eighteen acres of land adjacent to the State Fair Grounds,
known as “Fair Park,” for the Fish Hatchery. The city of Dallas:
agreed to furnish the water to properly care for the ﬁsh. Following
up her part of the contract the State of Texas has made improvements
necessary for the establishment and'operation of the hatchery. It has
been the policy, until 1917, to attempt the breeding of various kinds
of ﬁsh, but the results did not warrant a continuation of these efforts,
so thepresent management, after several years experience in operating
the Koon Kreek Klub, decided that black bass only should be grown,
since nine-tenths of all applications are for this variety of ﬁsh. and the-
water and other conditions are more favorable for the propagation of'
black bass‘ than any other variety .of ﬁsh.
During the year 1917, 150,000 black bass have been bred and sup-1'
plied to the various streams of Texas. Under normal conditions the-—
hatchery can furnish 600,000 black bass during the year. -
The ﬁsh for breeding and feeding purposes are found in the streams;
near the city of Dallas, and are easily obtained. '
The hatchery, on account of its location, is one of the greatest at-
tractions during the Dallas Fair. In a well equipped aquarium they
had on exhibition fourteen varieties of food ﬁsh and four varieties of
scavenger ﬁsh, during the recent fair, and the numerous varieties of
ﬁsh and water life indigenous to the State of Texas are shown in this
aquarium. .,
During the 1917 fair, the building would not accommodate the nu-
merous fair visitors, and the manager was kept busy during each day
of the fair explaining matters to the visitors, relating to the department.
The hatchery property is worth about $150,000, of which amount the
building and improvements erected by the State of Texas are worth
$50,000.
Recently a four-inch pipe has been laid from the water mains of
the city of Dallas to the tanks, giving six inches of water flow.
A team is kept on the ground for the purpose of cleaning out the
tanks, hauling shell and gravel, and mowing the hay from the lawn,
v enough hay being obtained‘ from the lawn to supply the team;
The hatchery is under the able management of Mr. J. L. French
who gives his entire time to his duties, assisted by two laborers at a:
salary of $50 per month. We believe the hatchery is operated as
cheaply as possible. .
928 REPoRT AND REcoMMENDATIoNs or SUBooMMITTEE No. 8.
RECOMMENDATIONS.
We would recommend that additional tanks be constructed so that
the supply of ﬁsh could be increased. This could be done with no addi-
tional cost for operation, and only the cost to the State of Texas of
installing the tanks. It would be easy to double the output of ﬁsh
from the hatchery at a nominal expense.
We would further recommend that some arrangement be made so
that when the ﬁsh are being shipped to the various applicants through-
out the State they be accompanied to their destination by an employe
of the Game, Fish and Oyster Commission, for the reason that often
when a shipment made and is turned over to the railroad people, the
ﬁsh die in transit. This could be overcome if deputy would be per-
mitted to deliver the shipment in person.
This is a piece of propertyof which the State should be justly proud,
and as the years go by it will become more and more attractive. Since
this is the only interest of the kind under the management of the State .
of Texas, it is the only source from which our many beautiful streams
and lovely lakes can be supplied with ﬁsh life. l
The expense accounts of the hatchery, together with vouchers, were
audited by the chairman of Senate Subcommittee No. 4, and found
to be correct.
Respectfully submitted,
(Signed) LoN A. SMITH,
Chairman, Senate Subcommittee N o. 4.
I. D. FAIRGHILD,
Chairman.
. R. L. PILLow, J R.,
Vice Chairman, House Subcommittee N o. 4.

GENERAL REPORT AND RECOMMENDATIONS OF SUBCOM-
MITTEE NO. 8.
ADOPTED BY JOINT CENTRAL INVESTIGATING COMMITTEES.
Hon. W. M. Fly, Chairman, Central Executive Committee of the House,
Anal Hon. Ed Westbrook, Chairman, Senate Central Executive Com-
mittee: ' -
We, your Subcommittee No. 8, have the following general recom-
mendations to make:
PURCHASING AND MANAGING BOARD.
1. We recommend that the otﬁces of State Purchasing Agent, State
Expert Printer, State Inspector of Masonry, and Superintendent of
Public Buildings and Grounds, and the various boards of the several
eleemosynary institutions of the State be abolished, and in their stead
there should be created a board consisting of three members, who shall
perform all the duties now required by law of the four ofﬁcers above
named, and such other duties as may be designated by statutes, some
REPonT AND RECOMMENDATIONS OF SUEooMMrTTEE No. 8. 929
of which are speciﬁcally hereinafter named. This board shall be
officially designated as the State Purchasing and Managing Board,
whose duties shall be:
(a) To purchase all the supplies used by all the departments and
institutions of the State, except perishable goods and technical instru-
ments, the manner and method of buying the same to be fully deﬁned
by statutes to be enacted covering this recommendation.
BUDGET BOARD AND BOARD OF MANAGERS.
(b) There shall be constituted a Board of Managers for all the
eleemosynary institutions of the State, and, at least once every month,
a member or members of this board, or his designated agent, shall visit
each of such institutions and check up and pass upon the correctness ’
of the perishable and technical goods bought by the institution the
preceding month, and approve or disapprove same, and the Comptroller
shall not pay such invoice without such approval.
(0) The entire board shall visit each of the above mentioned elee-
mosynary institutions at leastonce each year and carefully inspect each
institution, and fully acquaint themselves with the conduct of all the
officials and employes and the financial condition of each institution, etc.
PROVIDING BUDGET.
(d) Between September 1 and November 1 of each even numbered
year, the board shall, from all the information they have, make out in
detail and in triplicate, and also. record in their ofﬁcial budget, the
needs of each institution and department of the State for the ensuing
two ﬁscal years. One copy of this board’s budget shall be furnished
by the board to the Governor, as soon as completed, and one copy to
each member of the House and the Senate for their consideration and
guidance in making the appropriation for the maintenance of these
institutions.
UNIFORZM SYSTEM OF ACCOUNTING AND AUDITING.
(c) There shall be created, under the supervision and control of
this board, a uniform system of accounting to apply, as far as possible
and practicable, to every department and institution in the State; also
a correct and comprehensive auditing system, whereby the books and
accounts of every department and institution of the State could and
should be audited at least three times each year, and that such insti—
tution shall be required to make a statement of its affairs and con—
dition to the board at such times as the board may, in its discretion,
idrect; but not less than three times a year.
It shall be the duty of the board to furnish the Governor, upon de-
mand, an auditor to make an investigation of the financial affairs or
business policy of any institution, department, commission or board of
this State, and such auditor shall make such investigations or exam-
inations under the direction of the Governor. The ﬁndings of the
auditor, making such examinations or investigations, shall be reported
to the Governor.
930 REPORT AND REooMMENDATIoNs or SUBcoMMITTEE No. 8.
SITUS OF BOARD.
2., The board shall keep an ofﬁce in the city of Austin, where the
board or its duly authorized agent may at all times be found, and shall
have the authority to employ the clerical assistance necessary for the
prompt and efficient handling of the business of the board, keeping in
mind and being limited by the appropriations for that purpose.
sELEoTIoN OF BOARD.
3. The selection of this board might be made in several different
ways, which might be equally good, some of which would seek to take
the matter entirely out of politics, which seems an utter impossibility
as long as the State officers are elected by the people on accountvof
political affiliations; yet, the manner of the selection of the board is
immaterial to us, just so we can get good men, only we suggest that
whatever course is pursued in their selection they should be conﬁrmed
by the Senate, and their tenure of ofﬁce shall be for six years, the term
of one member expiring every two years, which would at all times
leave a majority of the board experienced members.
PRINTING.
4. We believe the duties of the State Expert Printer can be better
and more economically performed by this board, as the principal duties
of this ofﬁce are to contract for stationery and printing used by the
State. In recommending the taking over of this ofﬁce by this board
it is not meant as a criticism of the present incumbent, but is the sug—
gestion of a desired change in method of administration.
PUBLIC BUILDINGS AND GROUNDS.
5._ The board, having its domicile in the Capitol at Austin, could,
we think, perform the duties pertaining to the ofﬁce of Superintendent
of Public Buildings and Grounds more economically and as well as can
be performed by a separate officer. We further ‘recommend that the
upkeep of the Governor’s Mansion and grounds be made a part of the
duties of this board, and that the appropriation therefor shall be a
part of the budget for public buildings and grounds and not of the
executive department. .
CONSTRUCTION AND REPAIR OF PUBLIC BUILDINGS.
6. That instead of the Inspector of Masonry, as now provided by
law, there should be created a bureau, under the board proposed, for
the supervision of the construction and repairing of the public build-
ings, and we believe that this bureau should be composed of an archi-
tect, or architects, capable of planning and supervising the construc-
tion ‘and improvement of all public buildings.
SUPERVISION OF BOARD MIGHT BE FURTHER EXTENDED.
7. If, in the judgment of the Central Committees, other departments,
boards and commissions should be merged into and controlled by the
REPORT AND RECOMMENDATIONS OF SUBooMMiTTEE N o. 8. 931
Purchasing and Managing Board, we think it might be done with
good eﬁect, though not having had the opportunity of investigating
their conditions and needs we leave their disposal to the Committees who
have had that opportunity.
AS TO SALARY.
8. As to the salary of the members of the board named, we refrain
from discussing this phase of the question; but we do assert that if
this board is created with the duties, powers and prerogatives your
Committee has tried to suggest, with salaries which will be commen-
surate with the importance of the position and the responsibilities as—
sumed and which will attract three real ﬁrst class men to the service
of the State as members of this board, the business of the State will be
transacted more expeditiously and the annual saving to the people of
the State will amount to hundreds of thousands of dollars.
9. If the Central Committees should adopt the foregoing ‘suggestions,
your Subcommittee N o. 8 will at once proceed to draw a bill, or bills,
to cover said suggestions, and at the earliest possible moment will pre-
sent same to your honorable body for your consideration.
Respectfully submitted,
(Signed) D. S. MCMILLIN,
Chairman.
A. H. SEAWRIGHT,
House Subcommittee N o. 8.
En WESTBROOK,
Chairman, Senate Subcommittee N o. 8.
ADDENDUM.
We beg to hand you, attached hereto, a list of the appropriations of
the four departments we‘ propose to merge into one, amounting, as
vou will see. for the ﬁscal year 1917-1918, to $136,790.75, and for
ism-1919, t8 $125,780.75, to which should be added the cost of local
boards for the eleemosynary institutions, amounting to about $4,000,
making totals, for 1917—1918, of about $140,000, and for 1918—1919,
of about $130,000, expenses annually.
We ﬁnd the annual salaries speciﬁcally provided for in the appro-
priation bill to be $21,080. .
The adoption by the State of an up-to-date system of accounting
would abrogate endless duplication of work, dispense with the services
of many employes and materially reduce the accounting expense of the
State government. . _
The establishment of a uniform and adequate auditing system for
all departments and institutions of the State is, to those who have
been investigating same, such an apparent necessity that no argument
for its establishment is necessary. Your Committee does believe that,
when installed, it will be a great saving in the expenditure of the
public moneys of the State. 0
A budget board, as suggested, to'recommendlto the Leglslature the
932 REPoRT AND REcoMMENDATIoNs OF SUBCOMMITTEE -No. 8.
amounts to be appropriated for the maintenance and operation of the
various departments and institutions of the State, comparatively free
from local inﬂuence and conﬁned to the actual needs of the adminis-
tration and preservation of the public institutions of the State, needs
no words of commendation from us, for we believe it would largely
contribute to the abolition of extravagant appropriations._
Our estimate of the annual saving to the taxpayers, by the adoption
of our recommendation, which estimate of saving we believe to be
rather below than above what would be shown, is as follows:
From regular appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 75,000 00
From a correct accounting system. . . . .- . . . . . . . . . . . . . . . 50,000 00
From auditing all departments and institutions . . . . . . . . .. 50,000 00
From vthe purchase of supplies . . . . . . . . . . . . . . . . . . . . . . . . . 75,000 00
Total estimate of annual saving . . . . . . . . . . . . . . . . . . $250,000 00
The general appropriations, for this biennium, for the four depart-
ments we propose to merge into one are as follows:
Fiscal Year Fiscal Year
Departments. ‘ . 1917-18. 1918-19.
State Purchasing Agent . . . . . . . . . . . . ..$ 10,155 00 $ 9,980 00
Inspector of Masonry . . . . . . . . . . . . . . .. 11,475 00 A 11,475 00
Public Printing . . . . . . . . . . . . . . . . .. 42,200 00 42,200 00
Public Buildings and Grounds . . . . . . .. 72,960 75 62,125 75
Totals . . . . . . . . . . . . . . . . . . . . . . . .smarao rs ' $125,780 75
Administrative Salaries. '
- Annual. Totals.
State Purchasing Agent . . . . . . . . . . . . . . . . . . . ..$3,000‘ 00
Chief clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2,000 00
Other salaries . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3,180 00
—-—'———— $ 8,180 00
Superintendent Public Buildings and Grounds. $1,500 00
Additional for Superintendent . . . . . . . . . . . . . . .. 500 00
Chief clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1,500 00 ;
— 3,500 00
Inspector of Masonry . . . . . . . . . . . . . . . . . . . . . ..$2,000 00
Three assistants, $1,800 each . . . . . . . . . . . . . . . .. 5,400 00
' - ——-—— 7,400 00
State Expert Printer and Secretary of Print- '
ing Board ’ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $2,000 00 2,000 00
Grand total . . . . . . . . . . . . . . . . . . . . . . . . . .. ‘ $21,080 00
' (Signed) MGMILLIN,
’ SEAwRIGI-IT,
WEsTBRooK.
RECOMMENDATIONS BY VARIOUS SUBooMMrTTEEs. 933
RECAPITULATION OF RECOMMENDATIONS BY VARIOUS
‘ SUBCOMMITTEES.
SUBeoMMITTEE No. 1.
Hon. Ed Westbrook, Chairman, Senate Central Investigating Commit-
tee, and Hon. W. M. Fly, Chairman, Central Executive Committee of
the H onse:
We recapitulate our recommendations:
1. That the State Mining Board be abolished.
2. That the law creating and governing the State Mine Inspector
be amended so as to place him and his duties underthe control of the
State Labor Department, with salary, qualiﬁcations and duties as now.
3. That the law be amended to require that all printed material
and supplies for State departments and institutions for the same class
of work be of the same cost to the State.
4. That the law be so amended as to compel the supply houses hold-
ing State stationery supplies contracts to furnish the State depart-
ments and institutions supplies at listed prices, or equivalent goods at
no higher prices.
5. That the accumulated reports of departments, statutes, etc., now
in the basement of the Secretary of State’s department be disposed of
and the laws amended so as to reduce the number of such reports printed
annually.
6. That a system of bookkeeping be established in the State Printer’s
office.
7. That the State Printing Board and State Expert Printer investi-
gate the printing being done at the State Juvenile Training School at
Gatesville, and see if its output can be used for State institutions and
departments with any saving.
8. That the law governing the department of the State Inspector‘
of Masonry be so changed as to place this department under the State
Labor Department, and that two assistants, with the salaries and quali-
ﬁcations now provided for assistant masonry inspectors be allowed in
this department.
9. That blank receipt books, with stubs having place thereon for
signature of each person receiving any payment of any amount, be fur-
nished each State employe traveling for the State, and that such em-
ploye accompany his weekly or monthly report with the amounts of
money so spent and for the purpose spent, and the names of the per-
sons to whom same was paid.
10. That the law governing the Industrial Accident Board be
amended so as to make said board consist of the Labor Commissioner,
Insurance Commissioner and Attorney General, to serve without pay,
or for very moderate salaries. '
11.. That the Workmen’s Compensation Act be so amended as to
. allow the injured employes to recover the sums speciﬁed for particular
injuries, in addition to the general amount allowed, and not in lieu
thereof.
934 REeoMMENDATIoNs BY VAnIoUs SUBooMMITTEEs.
12. That the Workmen’s Compensation Law be amended as to the
rates which may be charged by the industrial insurance companies.
13. That the administration of the Workmen’s Compensation Act
he placed under the control of the State Labor Department.
14. That the Acts of the Thirty—third Legislature, creating the Girls’
Training School, be amended so that the term of conﬁnement be changed
from “during minority” to read “until the delinquent reach the age of
twenty-one years,” and that the Juvenile Court law, enacted by the
same Legislature, be changed so that its terms, as applied to delinquent
girls, will not be contradictory of those of the law creating the Girls’
Training School.
15. That a law he passed requiring all State educational institutions
to abolish all fees and charges made to any student, except same be
to secure against loss or carelessness; and to require that all moneys
arising to any State institution from crops, junk, or any source what-
soevcr, be paid into the State Treasury. .
16. That a law be passed which will require each department re-
ceiving funds to deposit same daily with the State Treasurer, who
should at once put same in some bank where the daily. balances‘ will
draw interest for the State.
Respectfully submitted,
(Signed) O. S. LATTIMOBE,
Chairman, Senate Subcommittee No. 1.
F. R. SPENcEE,
Chairman, House Subcommittee No. 1.
SUEeoMMITTEE No. 2.
(See pages 244 and 264.)
SUnooMMITTEE No. 7 .
GENERAL RECOlMMENDATIONS.
From our investigation of various departments we make the follow-
ing general recommendations:
That a Constitutional convention be called.
That a budget commission be created.
That the depository law be amended.
That employes of the State be placed under civil service.
ease
TIIE JUDICIARY.
By Mr. Bryan: '
1. A Constitutional convention. -
2. A ﬂexible Constitutional amendment to be sub-mitted by itself to
a vote of the people. ' _ '
3. For immediate relief of the Supreme Court, the Legislature au—
thorize one or more commissions from the Courts of Civil Appeals to
assist the Supreme Court.
4. That all fees collected by the clerks of the Courts of Civil Ap-
peals be paid into the State Treasury and that they be paid salaries.
RECOMMENDATIONS BY VARIOUS SUBcoMMrTTEEs. 935
By Mr. De Bogory: '
1. It is recommended that the clerks of the Courts of Civil Appeals
receive an annual salary of an adequate amount, and that the fees
received by said courts be deposited in the State Treasury to the credit
of the general revenue account. '
2. That the opinions of the various courts be distributed to the
public only on a cash basis.
3. That the decisions of the various appellate courts be not entered
in the judgment record, but ﬁled and reported as now provided by
law. There is no apparent necessity for recording opinions, because of
various reasons. These opinions are ﬁled in each case and reported
by a court reporter, and duly published with as much care or perhaps
more than is given the recording of them by the various clerks. This
occurs to us to be an unnecessary expenditure.
11. That changes be made possible by an amendment to the Con-
stitution, similarlto the judiciary section of the Federal Constitution,
providing that the judiciary of the State consist of one Supreme Court
of ﬁfteen members, which may be increased or diminished by law; pro-
viding that said court may divide itself into divisions, each one to be
a working body as may be prescribed by rules promulgated by the court
en homo, and such other courts as may be provided by law, the Supreme
Court to exercise jurisdiction in a manner prescribed by law co-extensive
with the limits of the State; the jury and grand jury system remain
as it is under the present Constitution, except that provision be made
that juries in superior courts, passing upon matters involving small
sums or small property values, consist of six men.
5. The selection of the Supreme Court justices should, in my
opinion, be by a vote of a certain district; the State to be divided into
as many districts as there are justices so that the people may better
know the various qualiﬁcations of the candidates. The manner of the
selection, qualiﬁcation, compensation and ‘term of office should, how—
ever, be left for statutory control, including even the suggestion above
mentioned that ‘each justice be elected from a subdivision of the State.
6. A Constitutional convention should be called that the judiciary
article might be revised, but in the event this is not done a Constitutional
amendment would be the next best manner of changing the Constitution
and permitting the inauguration of the changes herein suggested.
There is one~point I wish to emphasize, however, with reference to
the Constitutional changes, and that is, by reason of our limited and
feeble ability to foresee all future contingencies, any Constitutional
change with reference to the judiciary should be so framed that it
would permit the adoption of any system that might be thought best
without the cumbersome obstacle of again amending the Constitution.
The recommendation herein contained, with reference to the judi—
ciary system contemplating only one appeal, met with almost unani-
mous approval by the House of Representatives of the Thirty-ﬁfth
Legislature. Therefore, if it is presented early enough in the session
of the next Legislature it would no doubt be submitted, without any
serious difﬁculty, to the people for ratiﬁcation.
936 REcoMMENDATIoNs RY. VARIoUs SUBCOMMITTEES.
7. For temporary relief of the Supreme Court, I would recommend
that commissions be formed to which could be assigned cases now pend-
ing before the Supreme Court for its consideration and determination.
The decisions of said commissions should be adopted by the Supreme
Court, the opinions, however, not to be published.
These commissions should consist of at least two divisions working
independently of each other, each division consisting of three judges.
I believe this temporary arrangement could dispose of the business of
the Supreme Court docket in a couple of years, and is necessary regard-
less of what permanent changes might be made, and this accumulated
business disposed of. The members should be appointed by the Chief
Justice of the Supreme Court and should be lawyers outside of the
judiciary. It would undoubtedly be unconstitutional to create these
commissions out of the justices of the Courts of Civil Appeals.
GENERAL LAND, OFFICE.
1.. Revising the Land. Office fee bill as to fees for certiﬁcates, exam-
ining records, for lease contracts, maps, plats, etc.
2. Change of amount of ﬁrst payment on purchase of lands in non-
settlement counties from one-tenth to one-fortieth of the total pur-
chase price. .
3. Change in requirements that now exist as to delivery of patents.
4. Change in law so as to permit transfer of school land in any
number of acres exceeding forty.
5. That Spanish translator transcribe and put into English the old
and worn Spanish land title records. ‘
6. That as current leases expire the University lands be placed back
in the hands of the Land Commissioner for sale.
7. We recommend that the land laws be so amended by proper legis-
lation as to authorize the Land Commissioner to dispose of all excess
acreage in private surveys to the owner upon a fair basis; authorize the
change of ﬁeld notes within or without original boundaries of the
original survey in the proper manner so as not to interfere with vested
rights, and in proper cases to eliminate excess from private patented
surveys when the owner refuses to either pay for the excess acreage or
refuses to make proper adjustment of boundaries.
8. We recommend the passing of a law authorizing surveyors to be
examined by proper authority and those passing the required examina-
tion to be given a license authorizing them to do surveying in any part
of the State; this law to be cumulative of the law now authorizing .’
county surveyors.
STATE BOARD OF PUBLIC ACCOUNTING.
We recommend a continuance of said board.
BOARD OF APPRAISERS.
The board has performed its duties and passed out of existence.
RECOMMENDATIONS BY VARIOUS SUBCOMMITTEES. 937
COMMISSIONERS OF DEEDS.
We recommend continuance of said commissioners of deeds.
BOARD OF LEGAL EXAMINERS.
We recommend their continuance. They have discharged their duties
in a satisfactory manner to those most directly concerned. -
WATER AND LIGHT BOARD.
This board dissolved of its own accord. We recommend that the
Superintendent of Public Buildings and Grounds be authorized, with
‘ the approval of the Governor, to make contracts on behalf of the State
for water and light for a period of two years.
SUPERINTENDENT OF PUBLIC BUILDINGS AND GROUNDS.
1. That the Superintendent of Public Buildings and Grounds, with
the approval of the Governor, shall be authorized by law to contract
with the city of Austin for water and light for the State institutions
located in the city of Austin. '
2. That the Superintendent of Public Buildings and Grounds be
required by law, under appropriate penalty, to make an inventory of
all personal property belonging to the State, record the same in a well
bound book to be kept in his ofﬁce, and take a receipt from his suc-
cessor for the same.
3. That the sale of all property belonging to the State shall also
be itemized, and recorded in this book, so that it could be ascertained
at all times by inspection of said record just what personal property
belongs to the State and under his control. That said book shall also
contain a record of all leases made by him on behalf of the State, to-
gether with an account with each tenant.‘
4. That the Commissioners of the Public Parks of the State, who
have not already done so, should be required by law, before any more
appropriations are made for the maintenance of said parks, to have
some competent landscape architect prepare plans showing how said
parks are to'be improved, and after said plans have been approved by
said Commissioners they shall be .forwarded to the Superintendent of.
Public Buildings and Grounds for his approval, and when so approved
shall be kept and ﬁled in his office, and thereafter he shall require all
money ~expended on said parks to be expended under said plans.
5. We recommend that the Legislature pass a law stating spe-
ciflcally who are entitled to burial in the State Cemetery.
6. We recommend that a commission be appointed to pass on the
needs of the various departments in the Capitol building in regard to
the furniture necessary, unless a budget commission is adopted for
making appropriations.
'7. We recommend that each department-ﬁle with the Superintendent
of Public Buildings and Grounds an inventory of the property discarded
by it, which shall be recorded by him.
938 REcoMMENDATIoNs BY “VAnIoUs SUEooMMITTEEs.
SUnooMMITTEE No. 10.
AGRICULTURAL AGENGIEs.
We recommend that the law creating and deﬁning the powers and
duties of the Department of Agriculture be redrafted so as to conform
to the following recommendations:
1. We recommend the creation of a Bureau of Markets and Ware-
houses under the Department of Agriculture, and that the departments
of edible nuts, plant pathologist, live stock, and institute work be abol-
ished. This will effect a saving of $60,000.
2. We recommend the transferring of foul brood control from the
Agricultural and Mechanical College to the Department of Agriculture,
and placing it with the Bureau of Entomology, which will effect a sav-
ing of approximately $5,000.
3. We recommend that the transfer of pure feed control from the
Agricultural and Mechanical College be made to the Bureau of Mar-
kets, which will effect a saving of $20,000.
4. We recommend that the Board of Water Engineers and the
Reclamation Department be combined, and that the new department be
known as the Irrigation and Reclamation Department. We, therefore.
recommend that this department shduld be administered by a board
consisting of three members, as follows: the chairman of the board to
be appointed by the Governor, who shall have charge of the work now
done by the Board of Water Engineers; chief of reclamation service, to
be appointed by the Governor, who shall have charge of the work now
being done by the Reclamation Department, and the Commissioner of
Agriculture, who shall sit with the board in adjudication of water rights.
If a civil service commission is provided, and the employes of all
departments are put under civil service regulations, we recommend
that this new department be organized as a bureau under the Depart-
ment of Agriculture.
5. We recommend that the Live Stock Sanitary Commission be
made a bureau under the Department of Agriculture, and that the
present board of three members be abolished, and the department di-
rected by a single head to be appointed by the Commissioner of Agri-
culture, under proper civil service recommendations.
6. We recommend that the law creating the State Board of Veteri-
nary Medical Examiners be changed so as to reduce the number from
seven to three.
EDUCATIONAL AGENCIES.
1. We recommend that the proposed four-years college course by
the Normal Schools be conﬁned to one Normal, to be designated by the
Normal Board of Regents.
2. As this Normal School takes on this advanced work, we ,recom—
mend that the two years’ high school work given at the present time be
discontinued.
3. We recommend that the law passed by the Thirty-ﬁfth Legis-
lature establishing three new Normal Schools be repealed.
RECOMMENDATIONS BY VARIOUS SUBCOMMITTEES. 939
4,. In view of the unsettled relation existing between the various
phases of the educational system in Texas from the rural school to the
University of Texas, we recommend that a complete educational survey
be made of the entire system.
5. Believing that the proper relation of the highereducational in-
stitutions can never be established under the present plan of separate
boards of control for each institution, we, therefore, recommend that
all educational institutions be placed under a single board of control,
to be known as the State Board of Regents.
6. Your Committee recommends a complete revision of the laws
relating to the certiﬁcation of teachers in Texas, and that a new de-
pository law for schools be enacted at an early date.
'7. Your Committee further recommends that the fees received by
the State Department of Education for examination of teachers be
turned into the Treasury, and that the salaries of the members of the
State Board of Examiners be paid out of appropriations made by the
Legislature, and that the statutory provision for the appointment of
the State Board of Examiners be amended so as to provide that a person
eligible to appointment on the State Board of Examiners, or on the
State Summer Normal Board of Examiners, must be the holder of a
diploma conferring on him the degree of Bachelor of Arts or an equiv-
alent bachelor’s degree, or any higher academic degree from any col-
lege or university of the ﬁrst class, or must be the holder of a State
permanent certiﬁcate. - 5
APPENDIX.
Bureau of Labor Statistics.
(Continued.)
Expense Accounts Fiscal Year, September 1, 1915, to August 31, 1916. X-176, Appropriation
"0!‘ Traveling Expenses, $7.500.-—Continued.


Date. Vollgrcher Name. Purpose Expended. Amount.
0.
Amount brought forward from
page 523 . . . . . . . . . . . . . . . . .. $6,229 66
Oct, 13, 1915 4568 C. W, Woodman_ Voucher out of ﬁle . . . . . . . . . . .. $149 19 149 19
Nov. 15, 1915 10555 T. C. Jennings... Ralll‘oad fare, Austin to F011 '
Worth . . . . . . . . . . . . . . . . . . . . 5 90
Pullman . . . . . . . . . . . . . . . . . . . . . 2 00
Hotel and restaurant expense,
Nov. 6th to Nov. 13th . . . . . . 25 50
Telephone messages . . . . . . . . . . 75
Car fare . . . . . . . . . . . . . . . . . . . . . 60
Railroad fare, Fort Worth to
' Austin . . . . . . . . . . . . . . . . . . .. 5 90
Pullman . . . . . . . . . . . . . . . . . . . . . 2 00
_ . _ $ 42 65
Dec. 28, 1915 18274 c. w. Woodman. Rallroad fare. Austm to» Fort
Worth (scrip) . . . . . . . . . . . . .. 3 5 90
Pullman . . . . . . . . . . . . . . . . . . . . . 2 OO
Interurban, Fort Worth to
Dallas and return . . . . . . . . . . 1 25
Railroad fare, Fort Worth to
Austin (cash) . . . . . . . . . . . . .. 5 90
Hotel and mea s, 7 days . . . . . . . 34 30
, $ 49 35
Less SCI‘lp . . . . . . . . . . . . . . . . . . . . 5 90
_ _ I 43 45
Feb. 4, 1916 24621 C. W. Woodman. Rallroad fare. Aus’un to Fort
Worth (cash), Dec. 31, 1915.. $ 5 90
Dec. 31, 1915 . . . . . . . . . . . . . . . . . . . . . . .. Telephone toll service for Dec.- 7 24
Jan. 6, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurban fare. Dallas to Fort
Worth and return . . . . . . . . . . 1 25
Jan. 8, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Interurban fare’. Fort Worth to
Dallas and return . . . . . . . . . . 1 25
Jan. 9, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Interurban fare.FortW0rth to
Dallas and return . . . . . . . . . . . 1 25
Jan. 10, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Interurban fare. Fort Worth to
. Dallas and return . . . . . . . . . . 1 25
Jan. 17, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Interurban fare.Fort Worth to
Dallas and return . . . . . . . . . . . 1 25
Jan. 19, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Interurban fare,FortW0rth to
Dallas . . . . . . . . . . . .' . . . . . . . . 1 25
Jan. 31 , 1916 . . . . . . . . . . . . . . . . . . . . . . . . Telephone toll service for Jan. . 5 73 .
Feb. 2, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Railroad fare, Fort Worth 10
San Antonio (scrip) . . . . . . .. 8 25
Feb. 2, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Pullman . . . . . . . - . . . - . . . . . . . .. 2 00
Feb. 4, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Rallroad fare, San Antonio to
Austin . . . . . . . . . . . . . . . . . . . . 2 35
Feb. 4, 1916 . . . . . . . . . . . . . . . . . . . . . . , .. Pullman . . . - - - - - . - - - - - - - - - - -- 40
Feb. 4, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Hotel and restaurant. 36 days“ 196 00
$235 37
Less scrip used . . . . . . . . . . . . . . . 10 60
224 77
Feb. 28, 1916 27984 C. W. Woodman. Railroad fare, Austin to Fort
Worth, Feb. 9, 1916 . . . . . . .. 3 5 90
Pullman . . . . . . . . . . . . . . . . . . . . . 2 00
Feb. 11, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurban fare, Fort Worth to
Dallas and return . . . . . . . . . . 1 25
Feb. 13, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Interurban fare, F011 Worth 10
Dallas and return . . . . . . . . . . 1 25
Feb. 15, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurban fare, Fort Worth to
Dallas and return . . . . . . . . . . 1 25
Feb. 17, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurban fare, Fort Worth to
Dallas and return . . . . . . . . . . 1 25'
Feb. 20, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Interurban fare,FortWorth to
Dallas and return . . . . . . . . . . 1 25
Feb. 28, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Hotel and restaurant expenses,
Feb. 8th to Feb. 28th . . . . . . . 114 45
Feb. .28, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Railroad fare. Fort Worth to
Austin (scrip) . . . . . . . . . . . . . . 5 90
Feb. 28, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Pullman . . . . . . . . . . . . . . . . . . . .. 2 00
$136 50
Less scrip used . . . . . . . . . . . . . . .
124 70
. APPENDIX. 941
Expense Accounts Fiscal Year, September 1, 1915, to August 31, 1916. X-1-76, Appropriation
for Traveling Expenses, $7,500—Continued.


Date. Voppher Name. Purpose Expended. Amount.
0.
Mar. 30, 1916 32992 C. 'W. Woodman. Railroad fare, Austin to Fort
Worth (scrip), March 1, 1916 $ 5 90
Pullman . . . . . . . . . . . . . . . . . . . 1 00
Meals on train . . . . . . . . ._ . . . . . . 1 15
Mar. 22, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurban fare, Fort Worth to
Dallas and return on 6th,
7th, 15th, 17th and 2lst,
$1.25 each . . . . . . . . . . . . . . . . . 6 25
Mar. 28, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Railroad fare, Fort Worth to
Austin (scrip) . . . . . . . . . . . . . . 5 90
Pullman . . . . . . . . . . . . . . . . . . . . . 2 00
Mar. 30, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Telephone, long distance,
month of March . . . . . . . . . . . . 5 15
Mar. 30, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Hotel and restaurant ex enses
March 1st to March 2 th.. . . 87 65
$115 00
Less scrip used . . . . . . . . . . . . . . . 11 80
_ , ‘ $103 20
May 19, 1916 40053 C. W. Woodman. Railroad fare, Austin to Fort
~ Worth, May 4th (scrip). . . . . 3 5 90
Pullman . . . . . . . . . . . . . . . . . . . .. 1 00
Dinner on train . . . . . . . . . . . . . . 1 15
Bus . . . . . . . . . . . . . . . . . . . . . . . . . 25
May 10, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Interurban fare, Fort Worth to
Dallas and return . . . . . . . . . . 1 25
May 12, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Auto, Fort Worth to Grape-
vine and return . . . . . . . . . . . . 1 20
May 15, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurban fare, Fort. Worth to
Dallas and return . . . . . . . . . . . 1 25
May 18, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Railroad fare, Fort Worth to
- Austin (scrip) . . . . . . . . . . . . . . 5 90
Pullman . . . . . . . . . . . . . . . . . . . .. 1 00
Dinner on train . . . . . . . . . . . . .. 1 25
Hotel and restaurant expenses
May 3rd to May 18,1916... 57 75
3 77 90
Less scrip used . . . . . . . . . . . . . . . 11 80
‘————- 66 10
May 22, 1916 40253 G.C.&S.F.Ry. C0. Two Texas scrip books . . . . . . .. 3 50 00 $ 50 00
June 6, 1916 42336 C. W. Woodman. Railroad fare, Austin to Fort
Worth, May 26th (scrip). . . . $ 5 90
Pullman . . . . . . . . . . . . . . . . . . . . . . 2 00
June 1 , 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurban fare, Fort Worth to
- Dallas and return........... 1 25
June 2, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Railroad fare, Fort Worth to
Austin (scrip) . . . . . . . . . . . . . . 5 90
Pullman . . . . . . . . . . . . . . . . . . . . . 2 00
June 2, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Hotel and restaurant May 26th
to June 2, 1916 . . . . . . . . . . . . .. 26 35
_ $ 43 40'
Less scrip used . . . . . . . . . . . . . . . 11 80 31 60
June 7, 1916 42474 C. W. Woodman. Railroad fare, Austin to Fort
Worth (scrip), June 2, 1916. . it? 5 90
Pullman . . . . . . . . . . . . . . . . . . . . . 2 00
. Bus . . . . . . . . . . . . . . . . . . . . . . . . . . 25
June 7, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Railroad fare, Fort Worth to
‘ Austin (scrip) . . . . . . . . . . . . . . 5 90
Pullman . . . . . . . . . . . . . . . . . . . . . 2 00
Telephone to Falfurrias. . . . . . . 2 50
June 7, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Hotel and restaurant expense
days . . . . . . . . . . . . . . . . . . . . 23 85
_ $ 42 40
Less SCI‘IP used . . . . . . . . . . . . . . . 11 80 3O
————— 60
July 31, 1916 47702 C. W. Woodman. Railroad fare, Austin to Fort
\Vorth (scrip) July 8, 1916. . . 3 5 90
Pullman . . . . . . . . . . . . . . . . . . . .. 1 00
Meal on diner . . . . . . . . . . . . . . . . 1 15
July 10, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurnan fare, Fort Worth to
Dallas . . . . . . . . . . . . . . . . . . , . 70
July 12, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurban fare, Dallas to Fort
Worth . . . . . . . . . . . . . . . . . . . . 70
July 14, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurban fare, Fort Worth to
Dallas . . . . . . . . . . . . . . . . . . . . 70
'942'
APPENDIX.
Expense Accounts Fisca
Voucher
No.
1 Year, September 1, ‘1915, to August 31, 1916. X-176, Appropriation
for Traveling Expenses, $7,500—Continued. '

Date. Name. Purpose Expended. Amount.
July 15, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurban fare, Dallas to Fort 70
or . . . . . . . . . . . . . . . . . . . .
July 25, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Railroad fare, Fort Worth to
Denton (cash) . . . . . . . . . . . . . 1 05
Carnage at Denton . . . . . . . . . . . 1 25
Railroad fare, Denton to Dallas
I (30111)) . . . . . . . . . . . . . . . . . . . . 1 10
July 27 , 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurban fare, Dallas to Fort
Worth . . . . . . . . . . . . . . . . . . . . 70
July 30, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Railroad fare, Fort Worth to
Austin (scr1p) . . . . . . . . . . . . . . 5 90
Pullman . . . . . . . . . . . . . . . . . . . . . 2 00
July 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Hotel and restaurant expenses
ays . . . . . . . . . . . . . . . . . . . 79 80
_ $102 65
Less scrip used . . . . . . . . . . . . . . . 12 90
_ . ‘————— $ 89 75-
Sept. 5, 1916 554 Robert McMinley Railro_adfare,Dallasto Houston
Sscrlp) August 1, 1916 . . . . . . . $ 7 90
Pu lman . . . . . . . . . . . . . . . . . . . . . 2 00
Aug. 3, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Interurban fare, Houston to
Galveston.‘ . . . . . . . . . . . . . . .. 1 25
Aug. 5, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurban fare, Galveston to
Houston . . . . . . . . . . . . . . . . . . 1 25
Aug 10, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Railroad fare, Houston to
Temple (scrip) . . . . . . . . . . . . . 4 85'
Pullman . . . . . . . . . . . . . . . . . . . . . 2 00
Railroad fare, Temple to
Houston . . . . . . . . . . . . . . . . . . . 4 85
Aug. 15, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurban fare, Houston to
Galveston . . . . . . . . . . . . . . . . . 1 25
Aug. 17, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurban fare, Galveston to
Houston . . . . . . . . . . . . . . . . . .. 1 25
Aug. 27, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Railroad fare, Houston to
Temple (scrip) . . . . . . . . . . . . . 4 85
Aug. 27, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Street car fare, August 1st to
August _27th . . . . . . . . . . . . . . . 2 25
Aug. 27, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Telegraphmg and telephoning
at Houston . . . . . . . . . . . . . . .. 1 80
Aug, 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Hotel and restaurant, August
lst to August 3151; . . . . . . . . . . 93 65
$129 15
\ Less scrip . . . . . . . . . . . . . . . . . . . 22 45
106 70
Sept. 4, 1916 555 Frank Swor . . . . . . Interurban fare, Dallas to Ennis
and return, August 1, 1916... $ 1 45
Aug. 2, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurban fare, Dallas to Fort
Worth and return . . . . . . . . . . 1 25
Aug. 3, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Railroad fare, Dallas to Gal-
veston (scrip) . . . . . . . . . . . . . . 9 35
Bus . . . . . . . . . . . . . . . . . . . . . . . . . 5O
Pullman . . . . . . . . . . . . . . . . . . . . . 2 OO
- Telegram to Fort Worth . . . . . . . 60
Aug. 6, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Railroad fare,_Galveston to
Houston (scrlp) . . . . . . . . . . . . 1 45
Aug. 12, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Long distance telephone to
Austin . . . . . . . . .- . . . . . . . . . . . 1 20
Aug. 16, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Telegram to Fort Worth . . . . . . . 55
Aug. 25, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Railroad fare, Houston to
'Dallas (scrip) . . . . . . . . . . . . . . 7 90
Bus . . . . . . . . . . . . . . . . . . . . . . . . . 50
Pullman . . . . . . . . . . . . . . . . . . . . . 2 00
Aug. 26, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurban fare, Dallas to Fort
Worth.and return . . . . . . . . . . 1 25
Aug. 28, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Long distance telephone to
Fort Worth . . . . . . . . . . . . . . . . 35
Aug. 31 , 1916 . . . . . . . . . . . . . . . . . . . . . . . . Interurban fare, Dallas to Fort
Fort Worth and return . . . . . . 1 25
Aug. 31, 1916 . . . . . . . . . . . . . . . . . . . . . . . . Car fare, 31 days, August 1st
to August 31 . . . . . . . . . . . . . . . 6 25
Aug. 31 , 1916 . . . . . . . . . . . . . . . . . . . . . . . . Local telephone, August 1st to
Au'ust 31st . . . . . . . . . . . . . . .. 2 50
Aug. 31, 1916 . . . . . . . . . . . . . . . . . . . . . . .. Hote and restaurant expense
for month . . . . . . . . . . . . . . . . . 103 35
$143 70
, Less scrip. ; . . . . . . . . . . . . . . . . . . 18
- 125 00'
Balance . . . . . . . . . . . . . . . . . . . . . 82 73
$7,500 10'
' Less error in Warrant No. 3107,
A. L. Garrett, Oct. 1, 1915.. . 10
$7,500 00'


INDEX.
PAGE
ACCOUNTING AND AUDITING——
Creation of uniform system recom—


mended 929
ACCOUNTING, BOARD OF PUBLIC——
Committee report 543
ADJUTANT GENERAL’S DEPART—
MEN ~—-
Audit
Committee report 74
AGRICULTURAL COLLEGE, JOHN
TARLETON—
Committee report 832
Report of Hon. Oscar Davis .............. -- 833
AGRICULTURE, DEPARTMENT OF—
Audit 597
Committee report 559
Agencies, reorganization of ................ -- 563
List of agencies 564
Appropriations 565
Duplication of functions ...................... .. 566
Divisions 567
Farmers’ institutes ............................ .. 567
Lectures 568
Bureau of Markets 568
Nursery inspection ............................ .. 569
Edible nuts 570
Live stock and dairying ...................... ._ 570
Entomology 571
Plant pathology 571
Live Stock Sanitary Commission ...... -. 571
Board of Veterinary Medical Exami-
ners 573
Reclamation Department .................. .- 573
Board of Water Engineers .................. .- 574
Warehouse and Marketing Depart-
ment 575
Agricultural and Mechanical College. 576
Extension work of 577
Experiment Stations .......................... .. 576
Summary 592
AGRICULTURAL EXPERIMENT STA-
_ TIONS—
Audit 814

See “Agriculture, Department of.”,
See “Agricultural and Mechanical


College.”
AGRICULTURAL AND MECHANICAL
COLLEGE——
Committee report 798
Student cost 798
Student body 80].
Student interest in agriculture .......... -- 800
Interest in vocational instruction ...... -- 800
Salaries of faculty 801
Land. more needed 801
Experiment station division ................ -- 802
Audit of 814
Governing boards 803
Feed Control Service .......................... -- 804
Extension department ........................ -. 805
Prevent duplication ............................ -- 805
Future policy 806
Branch colleges 807
Building requirements ........................ -- 808
Financial statement .......................... -_ 810
Statistics on subsistence department-- 812
John Tarleton Agricultural College---- 832
ANATOMICAL BOARD—
(No report.)
PAGE
APPRAISERS, BOARD OF—
Committee report 543


ATTORNEY GENERAL’S DEPART-
A. N __"
Audit 5556
Committee report 551
Assistant Attorney General ................ -. 552
ASSISTANT ATTORNEY GENERAL—
Conunittee report 552
ASYLUMS FOR THE INSANE—
North Texas Hospital for the Insane,


Terrell 874
State Lunatic Asylum, Austin ............ -- 881
Southwestern Insane Asylum, San
Antonio 880
AUDITOR OF PRISON SYSTEM——
Committee report . 273
See “Prison System, State.”
AUDITS—
Adjutant General’s Department ........ ._ 84
Attorney General’s Department-..-----.. 556
Agriculture, Department of ................ .- 597
Bureau of Labor Statistics ................ -. 509
Comptroller of Public Accounts ........ -- 135
Confederate Home 854
Confederate Woman’s Home .............. -- 857
Deaf and Dumb Institute .................... .- 849
Deaf and Dumb and Blind Institute
for Colored YOUfhs 851
Experiment Stations, Texas Agricul— '
tural ..... .. 749
Education, Department of .................. .- 687
Epileptic rJolony, State ...................... .- 871
Fire Insurance Commission, State .... .- 72
Game, Fish and Oyster Department- 431
General Land Oﬂice 646
Insurance and Banking, Department
of 21
Juvenile Training School, State ........ -. 915
Live Stock Sanitary Commission,
State 389
North Texas Hospital for the Insane. 877-
Orphans Home, State .......................... _- 859
Pension Department .......................... -- 447
Prison System, State 287
Railroad Commission ........................ .. 606
Reclamation Department, State ........ -. 533
Revenue Agent. State .......................... -- 452
Secretary of State State Lunatic Asylum, Austin .......... -. 884
Superintendent of Public Buildings
and Grounds 491
Tax Commissioner, State .................... -. 356
Texas School for the Blind ................ -. 843
University of Texas--.’ ........................ -- 749
Warehouse and Marketing Depart-
ment ...... .. - . 398
Water Engineers, State Board of ...... -- 531
B.
BLIND, TEXAS SCHOOL FOR THE—
Audit - ........ -- 843
Committee report .............................. .. 840
BOARDS—
Anatomical (no report).
Appraisers . 543
Automatic Tax .................................... .. 253
Banking (see “Insurance and Bank-
1ng, Department of") .................. -.12, 41
9444 INDEX.


BOARDS—Continued. PAGE - ' PAGE
Dental, State (no report). CONFEDERATE WOMAN’S HOME—
Educationf gsee ‘Educatmn, Depart- Audit 857
me" 0 "' - Committ e re r- .
Embalming 922 8 p0 t 855
Examiners, State (see “Education, '
Department of"). COMPT§8III"{#.%§__ OF PLBLIC AC‘
Fire Rating (see “Fire Insurance Audit ‘ 13,;
Hegiﬁllfmsstségg ) 44’332 Committee report ' 12'?
Ind-Pstml AFcldent --------------------------- -- 424 CORRECTIVE INSTITUTIONS—-
Legal Examiners - 922 Girlqi Trainino, S h 1
Naval State 921 " . ‘’ c.o.o """"""""""""" " 885
Nurse’ Examiners 541 State Juvenile Tralnlng School .......... -. 893
Pardon Advisers 238, 259
Pharmacy ‘ 536 COURTS—— . _
Printing, State 920 See “Judlclary. The”.
Public Accounting 543
Purchasing and Managing Board, cre- D_
ation of reCOmmended 928
State Depository 535 DAIRY AND FOOD COMMISSIONER——
State Mining - 535 See “Pure Food and Drug Depart-
Text-Book (no report). ment.”
Veterinary Medical Examiners .......... .. 542 A _
Water Engineers 528 DEAF AND DUMB AND BLIND IN-
Water and Light 548 STITUTE FOR COLORED
YOUTHS—
BUDGET BOARD— _ Aud1t_ 851
Creation of rppnmmp'nﬂpﬂ 929 Committee report 850
v T T T r ._
BUREAUSIA l P t t‘, 543 DEAAIIZRAAD DLMB Il\ST-TLTE 849
Child an nima r0 ec 1011 .............. -- - """ "
Labor Statistics 509 Committee report 847
‘ DENTAL EXAMINERS, STATE BOARD
C. OF—
, (No report.)
CEMETERY, STATE—
Committee report 488 DEPARTMENTS—
- gdjlltaflt General 77
. __ , gricu ture I 559
' _ (Board of Sliardon Advisers .......... .288, 25g
, hemist, ate 60
CHILD AND ANIMAL ‘JROTECTION’ Commissioner of General Land Oﬂ‘ice 642
BUREAU OF— 54., Commissioners of Deeds .................... -. 550
Commlttee report " Comptroller of Public Accounts ........ -- 127
. Education 681
COLLEGE OF INDUSTRIAL ARTS— F Entomologist, State ............................ .. 601
Committee report ‘00 Fire Insurance'Commission ............ .-44, 45
Fish Hatchery at Dallas .................... .. 927
COMMISSIONERS OF DEEDS— Forester, State 602
Committee report 550 Game, Fish and oyster Commissioner 416
' Governor’s ofﬁce 2
vCOMMISSIONER OF THE GENERAL Health, State 7 366
LAND OFFICE— Insurance and Banking 12, 41
See “Lands, Public, and Land Office.” Judiciary, The 665
v Legislative 1
COMMISSIONS— - Lieutenant Governor .......................... .. 1
Pilot 543 Mine Inspector, State 535
Railroad ' 603 Pilots 543
State Fire Insurance ........................ ..44=, 45 Pension .- 444
State Highway 402 Pure Feed Control Service ................ -- 925
State Prison ........................ -223, 245, 265 Public Weighers ' 549
State Live Stock Sanitary .................. .- 886 Pure Food and Drug ' 381
Texas Library and Historical ............ .- 838 Reclamation, State ............................ .. 528
Sabine River Pilots 544
COMMITTEES— Secretary of State 2
Convening of - XV State Expert Printer ............................ ._ 920
Members of iv, xiv, xv State Highway 402
Organization xv, xvii State Inspector of Masonry ................ .. 483
Resignation of Mr. Bryant .................... -- xv State Library ' 838
Appointment of Mr. Sentcll .................. -- xv State Purchasing Agent ...................... .- 450
Senator Strickland could not servve .... -- xv State Revenue Agent .......................... __ 450
Senator Smith, appointment of ............ -- xv State Prison System ............ -223, 245, 265
Subcommittees and assignment of Superintendent of Public Buildings
subjects xviii and Grounds 484
Work in investigation xxi Tax Commissioner, State ____________________ __ 253
Printing of reports ’ xxi Texas Employers‘ Insurance 'Associ-
Reports, see “Subcommittee Reports.” atien 9 3
Recommendations, recapitulations of.- 933 Treasury, State - 662
Warehouse and Marketing .................. .- 396
CONFEDERATE HOME-—
Audit 854 DEPOSITORY BOARD, STATE
Committee report 852 Committee report ~ 535
INDEX.
945


E.
EDUCATION, DEPARTMENT OF—
Audit ................................................... .. 68'?
Committee report ................................ .. 681
ELEEMOSYNARY INSTITUTIONS—
Confederate Home .............................. .. 852
Confederate VVoman’s Home .............. -- 855
Epileptic Colony, State ...................... -. 869
Farm Colony for the Feeble-Minded,
State .... .. 872
Girls‘ Training School ........................ .. 885
North Texas Hospital for the Insane. 874
Orphans Home, State .......................... .. 858
Pasteur Institute .. 868
State Juvenile Training School .......... .. 893
State Lunatic Asylum, Austin ............ .. 881
Southwestern Insane Asylum, San
Antonio -- 880
Tuberculosis Sanatorium, State ........ .. 862
EMBALMING, STATE BOARD OF—
Committee report .............................. .. 922
EMPLOYERS’ INSURANCE ASSOCI-
ATION, TEXAS—
Committee report .............................. .. 923
EN'I‘OMOLOGIST, STATE—
Committee report ................................ .- 601
EPILEPTIC COLONY, STATE—
Audit ................................................... .- 871
Committee report .............................. .. 869
F.-
FEEBLE-MINDED, STATE FARM
COLONY FOR—
Committee report ................................ .- 872
FIRE INSURANCE COMMISSION,
STATE
Audit .............. .. 72
Committee report ................................ .. 45
Committee recommendations ____________ .. 76
Discriminations, former practice 015.... 48
Fire waste .......................................... .. 50
Rates 54, 69
Reference to consolidating depart-
ments _____ __ 55
Operations of ............. ...................... -. 61
Statistical division .......................... .-61, 67
Rating .............................................. ..62. 67
Key rate schedule ................................ .. 63
Engineering division ...................... --64, 68
Fire prevention ................................ __65, 68
Investigations .................................... -. 65
Educational ....................................... .. 66
Fire escape law .................................... .- 66
FIRE RATING BOARD—
Branch oﬁices ...................................... .. 71
See also “Fire Insurance Commission,
State." '
FISH HATCHERY AT DALLAS—
Committee report .............................. __ 927
FORESTER, STATE——
Committee report ................................ __ 602
FUEL AND PUBLIC PRINTING——
See “Printing Board, State.”
G.
GAME. FISH AND OYSTER DEPART-
MENT—-
Audit .................................................... .. 431
Committee report ................................ .. 416
Fees, use of .......................................... .. 416
Automobiles purchased ...................... __ 416
Purchase of boats, ctc ........................ _- 424
PAGE
GAME, FISH AND OYSTER DEPART-
MENF—Continued.
Illegal nets - '429
Sundry recommendations .................. -. 430
GENERAL LAND OFFICE——
See “Lands, Public, and Land Oﬁice.”
GENERAL REPORT AND RECOM-
MENDATIONS OF SUBCOMMIT-
TEE NO. 8— .
See page .............................................. -. 928
\
GIRLS’ TRAINING SCHOOL——
Committee report ................................ -- 885
Statement of Superintendent .............. -. 887
I/Vork on farm ......... _- 888
Amendment of law needed .................. 888
Religious and school instruction ........ .. 889
Health of inmates ................................ -_ 890
Discipline ............................................ -- 891
Teaching business system .................. .. 891
Supplies purchased ............................ -- 892
GOVERNOR’S OFFICE—
Committee report .. 2
G-RUBBS VOCATIONAL COLLEGE—
Committee report .... -. . 835
H. '
HEALTH DEPARTMENT, STATE——
Committee report 366
Financial report 366
Bubonic plague fund ......................... -_ 367
Quarantine service ............................ ._ 369
Fees, use of .......................................... .- 371
Control, should be given Federal gov-
ernment 374
Rural health work .... .. 376
Pasteur Institute ................................ .- 379
Pure Food and Drug Department ...... ._ 379
HIGHWAY, STATE, DEPARTMENT-—
Committee report .............................. -- 402
Report of Mr. Hudspeth .................... .- 412
Report of Senator Hopkins ................ .- 413
HOME FOR LEPERS—
(No report.)
HOSPITAL FOR CRIPPLED AND DE-
FORMED CHILDREN—
(No report.)
HOUSE OF REPRESENTATIVES—
See “Legislature.”
I.
INDUSTRIAL ACCIDENT BOARD——
Committee report ................................ .. 524
INSANE, ASYLUMS FOR—
North Texas Hospital for the Insane,
Terrell 874
State Lunatic Asylum, Austin ............ .. 881
Southwestern Insane Asylum, San
Antonio 880
INSPECTOR OF MASONRY, STATE—
CJmmittee report 483
INSPECTOR OF MINES, STATE-—
Committee report .............................. .. 535
INSURANCE AND BANKING, DE-
PARTMENT OF—
Audit .. ............. .. 21
Committee reports .......................... -.12, 41
Banking division, its general scope.-. 20
946 INDEX.


PAGE PAGE
INSURANCE AND BANKING, DE- JUVENILE TRAINING SCHOOL,
_ PARTMENT OF—Cintinued. STATE—Continued.
Building and loan associations, re- Departments 898
quirements and examinations of .... .. 21 Board of trustees 898
Commissioner’s duties: Per capita cost ..... .- 899
(a) Reference to banking .............. -- 16 Inmates by counties ............................ -_ 900
(hi Reference to insurance ............ .. 15 Conditions, past and present ...... -901, 912
Fraternal beneﬁciary associations, Methods of teaching 902
number of 39 Printing instruction .......................... -- 904
Financial statement ........................ “40, 4:3 Colored boys ........................................ .- 905
Fire insurance Commission ................ -. 44 Military instruction ............................ _- 906
Fire insurance companies, operations Storekeeper 906
0f --------- --
_ 33, 41 Tailoring .............................................. .- 907
Insurance companies and associations, Druggist and sanitary omcer ____________ __ 907
number of 49, 42 Hospital . 908
Insurance division, its general duties 18 Live Stock ____________________________________________ __ 908
Investment companies, requirements Land, more needed 909
and examinations of ........................ ._ 21 Buildings and planfg 909
Life. insurance companies. operations L'IanagemenL successful ______________ __91(), 914
Of ------- -- _ 3 42 ' Treatment of inmates .......................... .. 910
Mi=cellaneous insurance companies, School course 911
.including health, accident, casualty. Rpligigug training ______________________________ __ 911
etc‘, ()Dm’ations 0f ---------------------- "39, 42 Recomnqendationg ______________________________ __ 914
Reciprocal insurance companies ........ .- 39
Recommendations : 7
Agents, payment of license fee ...... -. 1J-
Branches should be separated ........ -. .
Branches should not be separated--- 18 LAPQR' .LILBURFAU_,OF STATISTICSS-(Tq qqq
Commissioner, manner of selecting 13 %0mm‘_ ,_ee q‘telgo“ ‘i """""""""""" ' "" Bureaus. organization under ...... -.13, 44 E‘gptenfb’ "ta emen """""""""""""" " ‘309
Attorney General as member of bu- r 1 or s no G D
reaus ........................................... -. 0’
Employees, manner of selecting ...... .- 14 LANDS, PUBLTC- AND GENERAL
Insurance, life, ﬁre and miscellane- _LAND OFFICE— -
ous (such as fraternal, health, Audit - 646
accident, etc.) __________________________ --13, 44 Committee report ................................ -. 640
Insurance examiners ______________________ __ 14 Land Office should be self-sustaining. 641
Robertson Insurance Law, some re- Sale of 5011601 1&1"?S 64:1
Sults of 39 Delivery and recording of patents ...... .. 64:1
Rural credit unions, jurisdiction over 21. Filing 0f transferS ' 642
State banks and State bank and trust Snanlsh and Mexican titles ................ -. 642
U-Qnlpanies, operations of ____________ __37, 44 Survey of Capitol Syndicate lands .... .. 642
University lands, unsold ...................... .. 643
J’. New Land Oﬂice building .................. .. 643
. Excess surveys 643
JOHN TARLETON AGRICULTURAL Land surveyors 611-5
(30LLEGE— Changes recommended ...................... .- 64
Committee report 832
Report of Hon. Oscar Davis .............. -- 833 LEGAL EXAMINERS, BOARDS OF—
Committee report 922
JOHN SEALY HOSPITAL—
See “University of Texas.” LEGISLATURE——
Committee report .............................. .- 1
.IUDICIARY, THE—
Appeals 670 LIBRARY COMMISSION, TEXAS—
Committee report 669 Committee report 838
Courts, trial 672
Minority report of Mr. Bryan ............ .. 673 LIBRARY, STATE—
.Iustice courts 672 Committee report 838
Supreme Court‘, relative to jurisdic- ,
tion of 665 LIEUTENANT GOVERNOR’S OFFICE—
VVhether there should be increase in Committee report 1
membership of Supreme Court ...... .. 667
Selection of judges 668 LIVE STOCK SANITARY COMMIS-
Relief of Supreme Court .................... .- 674 SION, STATE——
Courts of Civil Appeals .................... _. 675 Audit .... .. 389
Constitutional amendment or consti- Committee report ............................ 386
tutional convention ........................ .. 676 Hampered by political changes .......... _- 388
Condition of Supreme Court docket.-- 678
Right of appeal should be limited ...... .. 679 M.
Commissioners court .......................... .. 679
District courts -. 680 MASONRY, STATE INSPECTOR OF—
Trials and appeals 670, 680 See “Inspector of Masonry, State.”
JUVENILE TRAINING SCHOOL, MEDICAL SCHOOL, STATE—
STAT —— Audit ........... .- 7419
Audit 915 ' Committee report 740
Committee report 893
Independent school district ................ .. 894 MINES, STATE INSPECTOR OF—
Value of property 894 Committee report ........................ .535, 933
Number of teachers . 895 -
Buildings 896, 909 MINES, STATE SCHOOL OF—
Inmates 896 Committee report 745
Produce and income 897 Report of Hon. Oscar Davis ______________ .. 746
INDEX. 947


PAGE
MINING BOARD, STATE—-
Committee report 535
N.
NAVAL BOARD, STATE—
Committee report 921
NORMAL SCHOOLS. STATE——
Committee report . 689
Courses of study 690
Have suihcient number ...................... -- 693
Salary adjustments ............................ -- 693
Table of physical properties .............. .- 697
Table showing comparative salaries
throughout the United States ........ -- 698
NORTH TEXAS HOSPITAL FOR THE
INSANE—- '
Audit ....... .- 877
Committee report 874
NURSE EXAMINERS, STATE BOARD
OF—
Committee report ................................ .. 541
O.
ORPHANS HOME, STATE—
Auclit .................................................... .- 859
Committee report 858
P.
PARDON ADVISERS, BOARD OF—
Committee report ........................ -238, 259
PARKS, STATE—
Committee report 487
PASTEUR INSTITUTE——
Committee report ................................ .. 868
See also page 379
PENSION DEPARTMENT—
Audit 447
Committee report 444
Supplemental report .......................... .- 446
PHARMACY, STATE BOARD OF—
Committee report 536
PILOTS—
Committee report 543
PRINTING, STATE-—
Committee report _ 920
PRINTING BOARD, STATE—
_Committee report 920
See “General Report and Recommen-
dations of Subcommittee No. 8.”

PRINTER, STATE EXPERT—
See “Printing Board, State.”
PRI SON SYSTEM, STATE—


Accounting 322
Audit 287
Committee report 223
Report of Senator McNealus .............. .. 245
Report of Hon. ‘Frank Holaday .......... .- 265
Consists of .................... .224, 254, 246, 263
Rusk prison 224
State Railroad 224
Manufacturing industries ............ .224, 254
Reform in management needed .... -226,
241 255
Need of new plant 228
Farms .................................. -229, 246, 263
Reserve fund needed 232

Purchase or sale of lands should ﬁrst
be authorized by Legislature.---233, 264
PAGE
PRISON SYSTEM, SI‘ATE—Cont’d.
Treatment’of prisoners ........ .234, 240,
251, 266, 275, 279 .......................... _- 282
Criminal insane .......................... -237, 257
Sugar industry ............... ........... .23 253
Indeterminate sentence .............. -238, 285
Board of Pardon Advisers .......... -238, 259
Prison law ................................... -239, 265
Alleged violations of ...... -267, 274,
282, 283 ...................................... -- 285
Guards, employment, etc .... .239, 252, 2 3
Prisoners, sending to Huntsville..240, 276


Hours of labor ................. .......... .240, 282
Tuberculosis ................................ -240, 257
Discipline and punishment .......... .240, 279
General manager, creation of recom-
mended ...................................... .242, 258
Perry, S S., claim .............................. .- 243
Traveling salesman should be dis—
pensed with 243
Removals recommended .............. -243, 286
Physical conditions of farms as affect-
ing the prisoners 250
Objects of prisons ................................ .. 253
Central prison should be established .
255 ..... .. 261
Female prisoners ........................ .258, 281
Schools, absence of ...................... .259, 276
Commissary conditions unsatisfactory 260
Mr. Warn’s report .............................. ._ 261
Handling money of the System ........ .. 271
Oflicers, employes, etc .......................... -- 273
Salaries .. 273
Transportation of prisoners ........ .240, 276
Religious services 278
Food and clothing ' 279
Discharge allowance .......................... -. 283
Gambling ............................................ .- 283
Prisoners worked on public works,
when 284
Accounts due the State ...................... .- 284
Summaries 244, 264
PRAIRIE VIEW NORMAL AND IN—
DUSTRIAL COLLEGE——


Committee report ................................ .. 827
Operating costs .. 827
Teachers and salaries . 828
Preparatory students, number too
large 828
Possibilities of school ........................ -- 829
Agricultural extension ...................... .- 829
Financial statement ............................ -. 830'
PUBLIC ACCOUNTING, STATE BOARD
OF—-
Committee report ................................ .. 543
PUBLIC BUILDINGS AND GROUNDS—
Relating to .......................................... -- 930
See “Superintendent of Public Build-
ings and Grounds.”
PUBLIC LANDS AND vGENERAL
LAND OFFICE——
See “Lands, Public, and General Land


Oﬂice.”
PUBLIC IVEIGHERS—
Committee report ................................ .. 549
PURCHASING AND MANAGING
BOARD—-
Creation of recommended .................. .- 928
PURE FEED CONTROL SERVICE—
Committee report - 925
PURE FOOD AND DRUG DEPART-
MENT—~
Committee report - 381
Financial statement ............................ .- 381
Hindered by political conditions ........ -- 384
948
INDEX.
PAGE
PURE FOOD AND DRUG DEPART-
MEN T—Continued.


Ineﬂicient bookkeeping ...................... -- 384
Should be bureau of State Health
Department
Salaries - 385
R.
RAILROAD COMMISSION-—
Audit .... -- 606
Committee report 603
Pipe lines 604
Expenditures ....... -. 605

Expenditures in re rate hearing,
under Chapter 61, page 110, Acts
of Regular Session of Thirty-fourth
Legislature 629
RECLAMATION DEPARTMENT,
STATE—

Audit 533
Committee report 528
REFORMATORY INSTITUTIONS—
Girls’ Training School ........................ .- 885
State Juvenile Training School .......... -- 893
REVENUE AGENT, STATE—
See “State Revenue Agent.”


S.
SABINE RIVER PILOTS—
Committee report 544
SCHOOLS—
Agricultural and Mechanical College- 799
College of Industrial Arts .................. -- 700
Deaf and Dumb Institute .................... -- 847
Deaf and Dumb and Blind Institute
for Colored Youths 850
Grubbs Vocational College .................. -- 835
John Tarleton Agricultural College--- 832
Prairie View Normal and Industrial


College 827
State School of Mines 745
State Normals 689
State Medical School 740
Texas School for the Blind ................ _- 840
University of Texas 702
SECRETARY OF STATE—
Audit 3
Committee report 2
Recommendations 2, 11
State funds, deposits in private banks 2
Statutes, journals, etc., accumulation" 2
Temple State Bank, deposits of State
funds 9
SENATE——
See "Legislature.”
SOUTHWESI‘ERN INSANE ASYLUM——
Committee report 880
STATE EXPERT PIINTER AND
PRINTING BOARD——

Committee report 920
See “General Report and Recommen—
dations of Subcommittee No. 8” .... -- 930
STATE FUNDS— . .
Deposits'in private banks .... -.2, 9, 28,
76, 136, 152 432
STATE INSPECTOR OF ‘MASONRY—
See “Inspector of Masonry, State.”
STATE INSPECTOR OF MINES—
Committee report ........................ ..535, 933
PAGE
STATE JUVENILE TRAINING
SCHOOL—
Audit - 915
Committee report 893
STATE LUNATIC ASYLUM—-
Audit 884
Committee report ................................ -- 881
STATE MINING BOARD——
Committee report 535
STATE PURCHASING AGENT—
Committee report ................................ .- 439
Contracts for lignite 440
Criticisms 440
STATE REVENUE AGENT—-
Audit 452
Committee report 450
STATE SCHOOL OF MEDICINE, UNI-
VERSITY—
Committee report 740
STATE SCHOOL OF MINES-—
Committee report 745
Report of Hon. Oscar Davis .............. .. 746
SUBCOMMITTEES-- ___
Organization xvm

Recommendations, recapitulations of-- 933
SUBCOMMITTEE REPORTS—


SUBCOMMITTEE No. 1. 4
Bureau of Child and Animal Protec-
tion 543
College of Industrial Arts .................. -- 700
Girls’ Training School ........................ -- 885
Governor’s Oﬂice 2
Inspector of Masonry, State ................ -. 483
Labor Statistics, Bureau of ................ -- 509
Lieutenant Governor’s Ofﬁce .............. -- 1
Mining Board, State 535
Naval Board, State 921
Printing Board and State Expert
Printer 920
Secretary of State 2

Recommendations, recapitulation of.--- 933
SUBCOMMITTEE No. 2.

Auditor of State Prison System ........ .- 273
Board of Pardon Advisers .......... .238, 259
Prison System, State .......... .223, 245, 265
Recommendations, recapitulation of,
244 264
SUBCOMMITTEE No. 3.
Adjutant General 77
Attorney General’s Department ........ -- 551
Assistant Attorney General ................ _. 552
Board of Embalming, State ................ -- 922
Board of Pharmacy, State .................. -- 536
Health Department, State .................. -- 366
Pure Food and Drug Department ...... .. 381
Tuberculosis Sanatorium, State ........ -- 862
SUBcoMMIT'rEE No. 4.
Fish Hatchery at Dallas .................... -. 927
Fire Insurance Commission, State .... -- 45
Fire Rating Board, branch oﬂices ...... -- 71
Game, Fish and Oyster Department...- 416
Insurance and Banking, Department

of 12, 41
Juvenile Training School, State ........ -- 893
Pilots at various ports ........................ -- 543
Pilots, Sabine River ............................ -- 544
Texas Employers’ Insurance Asso-
ciation 923

INDEX.
949
SUBCOMMITTEE REPORTS—Cont’d.
SUBCOMMITTEE No. 5.
Board of Nurse Examiners, State .... .-
Depository Board, State ...................... --

Highway Department, State--402, 412,
Insane Asylum, Southwestern, San
Antonio
Legislature

Library and Historical Commission,
Texas
Library, State
Railroad Commission
Treasury Department ........................ -_


SUBCOMMITTEE No. 6.
Comptroller of Public Accounts ........ .-
Pension Department .......................... --
Revenue Agent, State .......................... --


541
535
413
880
l
838
838
629
662
Tax Board and Tax Commission, State 353
SUBCOMMIT'I'EE No. 7.
Board of Appraisers 543
Board of Legal Examiners .................. -- 922
Board of Public Accounting, State .... -- 543
Commissioners of Deeds.-. ................... -- 550
Judiciary, The 665
Public Lands and General Land Oﬂice 640
Superintendent of Public Buildings
and Grounds 484
Water and Light Board ...................... .- 548
Recommendations, recapitulation of-- 934
SUBCOMMITTEE No. 8.
Asylum, State Lunatic, Austin .......... -- 881
Blind, Texas School for the ................ -. 840
Confederate Home 852
Confederate Woman’s Home .............. -. 855
Deaf and Dumb Institute. State ........ _- 847
Deaf and Dumb and Blind Institute
tor Colored Youths 850
Epileptic Colony, State ........................ -- 869
Farm Colony for the Feeble-Minded,
State 872
General report and recommendations. 928
Insane, North Texas Hospital for,
Terrell 874
Orphans nome, State 858
Pasteur Institute 868
Purchasing Agent, State .................... -- 439
SUBCOMMITTEE No. 9.
Agricultural and Mechanical College
of Texas
Grubbs Vocational College .................. ..
.Iogin2 Tarleton Agricultural College,
- 3


Medical School, State
Prairie View Normal and Industrial
College
School of Mines, State ........................ -.
University of Texas
SUBCOMMITTEE No. 10.
Agriculture, Department of ................ .-
Chemist, State
Education, Department of .................. --
Entomologist, State ............................ .-
Forester, State
Live Stock Sanitary Commission,
State .
Normal Schools, State ........................ --


Public weighers
Pure Feed Control Service ................ _.
Reclamation, Department of .............. --
Veterinary Medical Examiners, State
Board of -
Warehouse and Marketing Depart-
ment
Water Engineers, Board of ................ ..
Recapitulation of recommendations--.


PAGE
SUPERINTENDENT OF PUBLIC
BUILDINGS AND GROUNDS——
Audit ...... .. 491
Committee report 484
Care of Capitol and Grounds ............ .- 489
Capitol. appropriation for repair oil-.- 485
Inventory of State property ................ -. 484
Parks, State 487
State Cemetery 488
See “General Report and Recom-
mendations of Subcommittee No. 8” 930
SUPERINTENDENT OF PUBLIC IN-
STRUCTION—
See "Education, Department of.”
TAX BOARD, STATE— "
Committee report .............................. .. 35o
Intangible assets tax 355
TAX COMMISSIONER, STATE——
Audit 356
Committee report 353
Intangible assets tax 355
TEXAS EMPLOYERS’ INSURANCE
ASSOCIATION—-
Committee report 923
TREASURY DEPARTMENT, STATE——
Committee report 662
TUBERCULOSIS SANATORIUM,
\ ‘ T ‘—
Committee report 862
U.
UNIVERSITY OF TEXAS—
Audit 706, 707
Committee report 702
Physical plant 703
Endowment 704
Donations 704
Income and expenditures .................... -- 700
Auditorium 707
Shacks 707
Salaries 708
Student assistants ‘ ............................ .. 711
Student cost .......................... -.711, 740, 765
Summer school 711
Policy of administration .................... .. 713
Retirement of professors on reduced
salaries 716
Duplication 716
Extension work 718
Correspondence extension work .......... .. 720
Teachers’ institutes ............................ .. 721
New schools 721
Military Aeronautics, School of ........ -. 722
Graduate work 723
Law Department 723
Economic Geology and Technology,
Bureau of 724
Municipal Research and Reference,
Bureau of 25
Business management ........................ -. 725
Fraternities and sororities .................. .. 727
Educational boards, tenure of ............ .. 727
Schools and departments .................... .. 728
Museum 728
Co-operative Society .......................... .. 729
Educational survey ............................ .- 729
Future 730
Land endowment, disadvantages in
handling - 32
Lands, sale or non—sale of lands----733,
734 . 37
Land sales, proceeds needed for build-
ings 733
950
INDEX.


' PAGE
UNIVERSITY OF TEXAS—Continued.
Lands, division of 735
Constitutional amendment, needed .... .. 736
Educational Council recommended .... -- 737
School of Medicine 740
School of Mines 745, 746
V.
VETERINARY MEDICAL EXAMINERS,
STATE BOARD OF—
Committee report 5442

W.
' PAGE
WAREHOUSE AND MARKETING DE-
PARTMENT—
Audit ~ 398
Committee report 396
WATER ENGINEERS, BOARD OF—
Audit 531
Committee report 528
WATER AND LIGHT BOARD— '
Report of committee .......................... -. 548
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