not to exceed 5 volumes of about 500 pages each. The following scheme is recommended for such a publication: VOLUME I.-Introductory note showing the growth of Spanish power in the Philippines and the causes leading up to the insurrection of 1896-97 against Spain. Note upon the insurrection and the negotiations which closed it, and the lives and methods of the insurgent leaders during the period between the deportation of Aguinaldo and his return to the Philippines in May, 1898. The introductory note to be followed by illustrative documents and an index of the first volume. VOLUME II.-The Philippine insurrection against the United States, 1899-1902. A general account of the whole movement and the story of the attempt of the insurgents to form a government. To follow in a general way the subdivision according to which the documents are printed. Footnotes will refer to more important documents cited, and also to documents and records not embraced in the book itself. General index of the whole work. (A) Index by subjects, the general divisions of the matter. (B) Index by name of persons and places. VOLUME III.-May 19, 1898, to August 13, 1898. Dictatorial government.--Decrees and correspondence of (A). Decrees and correspondence, office of the president and council of government. Decrees and correspondence, office of the secretary of the treasury. Decrees and correspondence, office of the secretary of the interior. Decrees and correspondence, office of the secretary of war. In each subdivision first put the letters and orders sent, and follow with letters and orders received. Presidential government.-Decrees and correspondence of (A). Hongkong Junta.-Correspondence of. Spanish authorities.-Relations with. Provincial and municipal authorities.-Correspondence and relations with. Presidential government. Decrees and correspondence of (A). Hongkong Junta.-Correspondence of. Provincial and municipal authorities.-Correspondence and relations with. VOLUME V.-February 5, 1899, to November 19, 1899. (Declaration of guerrilla warfare). Presidential government.-Decrees and correspondence of (A). Hongkong Junta.-Correspondence of. Provincial and municipal authorities.-Correspondence and relations with. NOTE.-(A) means that same subdivision as the first note under (A) will be followed. It is estimated that this publication will cost at the Public Printing Office $15,000. I recommend that a Congressional appropriation be requested for this publication or that request be made that the work be published as indicated by a concurrent resolution of Congress. The first volume is about ready to go to the Printer. PUBLICATIONS. During the current report year this Bureau has performed the work incident to the proof reading, indexing, and distribution of the Third Annual Report of the Philippine Commission, the report of Special Commissioner Jeremiah W. Jenks on certain economic questions in the English and Dutch colonies in the Orient, the report of railroad engineers sent to the Philippines to make a preliminary survey on proposed railway lines in Luzon, as well as a manual of the Moro language prepared by an officer of the Army. GAZETTEER OF THE PHILIPPINE ISLANDS. During the preceding report year this publication of this Bureau was ordered printed by Senate resolution, and recently, on account of the exhaustion of the edition of 4,000 copies, a reprint of 1,000 was directed by the Secretary of War for the use of the Army. Numerous requests continue to be received for this publication, which can not be complied with. Data is now being collected for a revised edition, if authorized. COMPILATION OF ACTS, TREATIES, AND PROCLAMATIONS. There has been prepared and made ready for the printer a compilation of the acts of Congress, treaties, and proclamations relating to insular and military affairs from March 4, 1897, to March 3, 1903. If its publication be authorized it will give in convenient form all insular legislation and proclamations subsequent to the outbreak of the Spanish-American war. BIBLIOGRAPHY OF THE PHILIPPINE ISLANDS. This bibliography of the Philippine Islands, which has been in course of preparation by the Library of Congress in conjunction with this Bureau for the past two years, is now in the hands of the printer and will be available in the immediate future, and completely covers the field. LAW OFFICER. The work of the law officer during the past year evidences that the government of the Philippine Islands, has entered the second stage of its development. Prior to this year the principal questions pressing for consideration arose from the relations sustained by the territory and inhabitants of the Philippine Islands to the Federal Government of the United States under the laws of war and of nations, the treaty of peace and cession, the principles on which our Government is founded, and the theories of govermental administration prevailing in the United States. During the current year the questions of law presented have been largely questions involving the relations sustained by the existing civil government of the islands to the preceding military government and to the Federal Government as created or regulated by Congressional enactments. The transfer of the powers of civil government from the military authorities to civilian officials, and the substitution of a government under a code civil, based upon an act of Congress, in the place of a government under the code military, deriving its authority from the laws of war, developed many interesting and intricate questions, such, for instance, as, In whom is vested the authority to exercise the power to pardon offenses committed against the civil laws in force in the Philippine Islands under military occupancy? or, May the authorities of the existing civil government enforce the unexecuted sentences imposed by the tribunals of the military government? It was also necessary to formulate regulations and procedures for the enforcement of numerous provisions of Congressional enactments affecting the Philippine Islands such, for instance, as the provision of the act approved March 8, 1902, that "all articles the growth and product of the Philippine Islands admitted into the ports of the United States free of duty under the provisions of this act, and coming directly from said islands to the United States for use and consumption therein, shall be hereafter exempt from any export duties imposed in the Philippine Islands;" or the provisions of section 8 of the act approved March 2, 1903, authorizing the treasurer of the Philippine Islands to accept deposits of Philippine pesos and issue silver certificates therefor. In some instances questions have arisen as to the effect on the interests of the Federal Government of certain legislation enacted by the legislative branch of the government of the Philippine Islands-such, for instance, as, What articles intended for the use of the personnel of the Army are to be admitted free of duty? or, What expenditures of the military authorities are subject to review by the auditor of the islands? The establishment of a judicial system in the Philippines affords a means for the adjudication of litigated questions between the inhabitants and of many questions respecting the jurisdiction and authority of the officials of that government. Whenever possible, controversies are referred to those tribunals. In some instances questions have arisen affecting the action or authority of officers of the executive department of that government in matters controlled by the discretion of the administrative branch and affecting the administration of civil affairs. These questions are considered and determined by the War Department, upon investigation and report by the law officer. In general the numerous questions inevitable from the change in government have been anticipated and provided for in advance of an actual instance arising, and it is a gratifying fact that few controversies and no serious disagreements have arisen, while such differences of opinion as developed were readily adjusted. The officials of the military and civil establishments in the Philippine Islands have at all times exhibited an earnest desire for effectual cooperation and coordination, and that purpose has been promoted by the fact that the law officer, when called upon to investigate and report on controverted questions, has been able to appreciate the point of view of both the civil and military authorities. The demand for the published volume of the reports of the law officer of this Bureau to the Secretary of War on "The law of civil government under military occupation by the military forces of the United States" continues. A third edition has been printed, and more than half was immediately distributed in compliance with requests then on file, and the Bureau daily receives additional requests for this publication. Claims against the Government of the United States and against the government of the Philippine Islands for damages occasioned during the hostilities of the war of insurrection continue to be presented and pressed for consideration. Such of these as are presented to the State Department through diplomatic channels and those presented to the Philippine government which can not be disposed of by the authorities of the civil government in the islands are referred to the War Department and come to this Bureau, where they are investigated by the law officer. There are a number of cases pending in the United States Court of Claims and in circuit courts of the United States wherein claimants seek to recover import and export duties exacted by the military gov ernment of the Philippine Islands on commerce passing between ports of the States of the Union and the Philippine Archipelago during the time elapsing between December 10, 1898 (the date the treaty of peace was signed), and March 8, 1902, the date of the passage of the act of Congress entitled "An act temporarily to provide revenue for the Philippine Islands." The amounts collected by the Philippine government on imports from the United States and exports to the United States aggregated, approximately, $2,491,037. The The treaty of peace with Spain provided that for the period of ten years Spanish goods were to enter the ports of the Philippines upon the same terms and conditions as goods from the United States. amounts collected by the government of the Philippine Islands on Spanish goods coming into the islands during the period above mentioned aggregated, approximately, $2,347,089. These cases also present the question of the right of the President of the United States to exercise the power of legislation in said islands during that period. All the laws enacted in the islands by the authority of the United States prior to the act of Congress approved July 1, 1902, were enacted by virtue of exercises of the power of legislation by the President or by his warrant, and therefore the determination is of great importance to and far-reaching effect upon the government of the islands. The Department of Justice requested the law officer of this Bureau to participate in the defense of these actions, and in compliance therewith a brief has been prepared in this Bureau in support of the proposition that the collection of said customs duties during said period of time is to be justified (1) as an exercise of the lawful authority of the President as commander in chief, to impose conditions upon the privilege of engaging in trade with territory subject to military occupancy by the military forces of the United States; (2) as an exercise of the lawful authority of the military government of territory subject to military occupancy to secure revenue and provide funds for defraying the expense of the administration of the affairs of civil government in the territory so occupied; (3) as an exercise of the legislative powers of the United States authorized, ratified, and confirmed by the Congress of the United States. A copy of said brief is transmitted herewith. The purchase in the United States of supplies for the government of the Philippine Islands, the transportation of civil employees and merchandise, the work performed by the Bureau in the matter of Philippine coinage and financing the currency proposition, the preparation and installation of the Philippine exhibit at the Louisiana Purchase Exposition, and the ordinary routine work of the Bureau have involved many questions of law and required constant consideration by the law officer. A large part of the service performed by the law officer consists in the preparation of letters expressing the views of the Department on legal questions submitted for its consideration and in oral conferences with the Secretary of War, the Chief of the Bureau, and other officials handling matters of interest to the Philippine government and involving legal questions. Thirty-nine formal reports in writing have been made by the law officer since the date of my last annual report. THE LATE MILITARY GOVERNMENT OF CUBA. On May 20, 1902, our trusteeship in Cuba terminated upon the full assumption of the duties of government by the new Republic. The retiring military governor immediately proceeded from Habana to Washington, where he established an office to conclude the business of the late military government. The auditor remained in Cuba for two months longer, when he succeeded in finally auditing all accounts pertaining to the period of occupation, and returned to the States after having obtained the receipts of the auditor for the Republic of Cuba for certificates of every balance remaining on his books. Since the date of Senate (Bacon) resolution of May 20, 1900, the auditor for Cuba had been instructed to forward to this Bureau for each audit conducted by him an itemized statement of receipts and expenditures. By act of Congress approved July 1, 1902, $30,000 became available, whereby the Bureau was enabled to compile from the certificates so received a comprehensive statement in detail of the receipts and expenditures of Cuba from May 1, 1900, to the close of the period of intervention. In this statement appears no single arbitrary entry. Each amount is sustained by its appropriate youcher and authority of law, certified by the auditor and acquiesced in by the severally interested fiscal agents of the Government and their payees or payors. Under the accounting regulations, the duties of the Auditor, so far as this Bureau is concerned, are ended when each account settled has been certified. The work of arranging under their various headings of general accounts the revenues and expenditures devolves upon this Bureau. Using the Auditor's certificate as a journal, a ledger of the several accounts is kept, from which can be shown the detail and collective condition of accounts, with the audited receipts, expenditures, and balances on hand. In other words, the work performed in this Bureau operates as a complete comptroller's review of the fiscal affairs. At the time of the withdrawal from Cuba of the military government it was found necessary to hold a number of items in suspense until the arrival from Cuba of the records of the Auditor's Office. Upon their arrival mooted questions were taken up and finally adjusted, except a few outstanding involving claims against the succeeding, or Cuban, Government. As an incident to this work, certain repayments by the island of Cuba to the United States for moneys advanced for the building and repair of permanent buildings in Cuba, used as barracks and quarters during the early days of occupancy, were reexamined, certified copies of accounts and vouchers having been courteously furnished by the Auditor for the War Department for this purpose. It was discovered in the course of examination that, of those repayments, amounts aggregating $29,836.22 had found their way to the States to be here expended. These facts were acquiesced in by the Auditor for the War Department, who thereupon stated an account in favor of the Republic of Cuba, and the amount was, in accordance therewith, delivered through diplomatic channels. In January of this year the statement was completed and transmitted to Congress by the Secretary of War, with an urgent request that it be printed. Although the concurrent resolution to print as a Con |