already made. It is believed that had we not been able to carry on our business in the straight forward and direct methods described, we would have had immense difficulty in meeting the emergency caused by the war. The procuring of money and stores under a multitude of appropriations, the maintaining of stocks in separate lots, and the constant transferring from one to another which would have been necessary would have led to endless confusion. Doubtless the Gordian knot would have been cut in some fashion, and business would have proceeded, but never in the smooth and orderly way of which we have reason to feel proud. Nor could the same efficient results have been obtained. Thus the navy, by successive steps, has made considerable progress in the direction of simplicity and consolidation of its fiscal methods, and it is believed that the great advantages derived thereby are evident without extended argument in explanation. There remains, however, one great obstacle to the perfection of thoroughly business-like methods, and that is the appropriation system itself. It will be observed that the progress thus far made, and described in the preceding paragraphs, has been mainly along the line of overcoming difficulties inherent in the appropriation problem. Funds and stores are secured through an intermediate account, and charged back to the appropriations when used, avoiding the delay and complication which would be involved in dealing with separate lots for each appropriation ab initio. But this by no means settles all the difficulties surrounding this subject. There still remains the considerable task of correctly assigning to each appropriation its proper total of charges due to work done and activities carried on. Were the appropriations laid out in a simple and easily comprehensible system, based on the objects of usual and actual expenditures, instead of being the result of traditional methods modified by additions and subtractions in recent years, the problem would be simpler. Nevertheless, the multiple appropriation system, even though improved as suggested, would continue to offer a bar to reasonable and proper accounting. Before illustrating this point, an attempt will be made to show the existing difficulties.

As has already been stated, each bureau of the Navy Department has a group of appropriations under its immediate cognizance, consisting generally in each case of a main or leading appropriation, supplemented by a number of more or less specific

amounts appropriated for particular purposes. In addition, the bureaus are interested in other appropriations which might be indicated as for the navy as a whole, such as for the increase of the Navy, emergency fund, aviation, etc. In these latter cases, the amounts to be spent under each bureau are not stated, it being left to the Secretary to allot proper amounts to each bureau interested.

Under what has been called the "leading appropriation" of each bureau, practically any expenditure made by that bureau could be located. The supplemental appropriations are usually merely additional sums for specific objects, also covered generally by the leading appropriation. Under Treasury Department rulings, where there is an appropriation covering in specific terms a proposed expenditure, such expenditure cannot be charged to another appropriation, also covering in general terms the same object, although in the absence of the specific appropriation the general appropriation could have been used. It has not been found possible however to adhere strictly to this ruling, in the case of naval appropriations. Cases frequently arise in which expenditures might be located to one appropriation, but for various reasons are charged to another. In fact, it is so customary to distribute charges in accordance with the convenience of the bureau or bureaus concerned that such action has become a routine matter. Certain classes of expenditure are customarily charged to a given appropriation, another class to a second appropriation, and so on. While it is true that possibly a majority of all charges must by their nature each be charged to one, and only one, appropriation, there remains a respectable minority which can be located to this or that appropriation, and the decision as to where to locate the charge is made from motives of policy, or after consideration of the available balances under the appropriations concerned.

A few years ago the Navy Department issued a general order instituting a new system of official correspondence. To make clear the application of the new methods, sample letters with endorsements were incorporated in the order, and as it was desirable to use typical cases familiar to the service generally, the subject of the correspondence in one case was made to relate to a proposed extension of navy yard facilities, where the main question involved was what appropriation should be used. This

Navy. Men grievously wounded forgot their own injuries and rushed back amid a shower of scalding water, steam and hot ashes to rescue their more unfortunate shipmates. So fine was the conduct of all that it was difficult to select the most heroic, but after careful consideration of the records medals of honor were awarded to II of the enlisted men. Among these were Gunner's Mate Clausey, who rushed below to flood the powder magazines and prevent their explosion and afterwards rescued many from below decks; Boatswain's Mate Cronan, who was blown overboard by the explosion, but who instead of swimming the short distance to the shore swam to the after gangway of the ship, climbed aboard and rushed below decks to rescue injured shipmates; and Seaman Gerbich, who rushed into the boiler room and regardless of the heated steam and smoke attempted to stop holes in the ship's bottom and save her from sinking.

During the battle of Santiago on July 3, 1898, a cartridge jammed in one of the guns of the U. S. flagship Brooklyn, putting the gun out of action. Private Harry McNeal, U. S. M. C., one of the gun's crew, left the shelter afforded by the gunshield, crawled out on the hot barrel of the gun and with a rammer inserted into the muzzle of the gun forced the cartridge out of the breech in order that the gun might be fired again. He was awarded the medal of honor for conspicuous courage and coolness under fire.

The crown sheets on one of the boilers of the U. S. S. Puritan collapsed while she was under steam on July 1, 1897; blinding hot steam and boiling water poured into the fire-rooms, driving everyone out, and it looked as if the other boilers would explode and destroy the ship and her crew, but American resource and courage came to the rescue again. Boiler-maker August Wilson and Water Tender William O'Hearn wrapped their faces and arms in wet clothes and regardless of personal safety went into the fire-room, crawled over the tops of the boilers and closed the connecting valves, and thus averted a further catastrophe. Both received the medal of honor for this courageous act.

The records of the Navy Department show that " on November 29, 1916, First Lieutenant Ernest C. Williams, U. S. M. C., with 12 men charged a fort at San Francisco de Macoris, Santo Domingo, in the face of a fire from about 40 rifles, hurled himself against the doors just as they were being closed, was the