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the way they would appear under the new system. Following the usual preamble would appear:

NAVAL ESTABLISHMENT

For all necessary purposes of the naval establishment, except for the Naval Academy and for the marine corps, in accordance with the following approved estimates, $1,412,314,455; Provided, That the amount here appropriated shall constitute one fund, and shall be disbursed and accounted for as such. And Provided further, That the Secretary of the Navy shall report to Congress the expenditures made for each approved estimate included herein. And Provided further, That those estimates marked "Specific' shall in no case be exceeded.

APPROVED ESTIMATES

TITLE A. FIRST COST OF HULL, MACHINERY AND PERMANENT FITTINGS Specific Torpedo-boat destroyers

On account of torpedo-boat destroyers heretofore
authorized.

Specific Torpedo-boats

On account of submarine torpedo-boats heretofore
authorized.

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$125,000,000

32,397,000

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For batteries and outfits for naval vessels, auxiliaries,
patrols, aircraft, naval stations and merchantmen.
NOTE: $41,259,523.50 included in this estimate to
meet obligations already incurred.

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*The Secretary of the Navy is authorized to incur obligations not to exceed $20,000,000 in addition to this estimate.

TITLE C. COST OF COMMISSION (MAINTENANCE) OF SHIPS

Under Bureau of Navigation ....

Under Bureau of Ordnance, ammunition, etc......
Under Bureau of Construction and Repair supplies...

Under Bureau of Steam Engineering, supplies
Under Bureau of Medicine and Surgery, supplies
Under Burcau of Supplies and Accounts, supplies

Provisions

Pay

Fuel

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TITLE D. REPAIRS TO VESSELS

Under Bureau of Ordnance ...

Under Bureau of Construction and Repair
Under Bureau of Steam Engineering ...

25,000,000

$279,469,800

$2,000,000

13,000,000

16,000,000

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Purchase and manufacture of smokeless powder *Ammunition for vessels

$2,400,000

73,289,530

NOTE: $23,210,120 included in this estimate to meet

obligations already incurred.

Ordnance supplies (miscellaneous)

63,000,000

NOTE: $30,500,000 included in this estimate to meet
obligations already incurred.

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*The Secretary of the Navy is authorized to incur obligations not to

exceed $11,000,000 in addition to this estimate.

TITLES E AND R. ADDITION TO PLANT-INDUSTRIAL AND MILITARY Specific Public works

(Here should be listed all the items of public works
as shown in the appropriation bill: The item "R.
and P. at navy yards" is not included here, but is
found under titles G. and S.)

Emergency expenses (extensions)

Specific Naval hospital, Fort Lyon, Cal., purchase of land

Specific Naval hospital, Key West and Great Lakes

$42,694.375

4,750,000 19,600

2,700,000

Specific New and improved machinery, torpedo factory, New

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Improving and equipping navy yards for construction
of ships and to meet urgent needs of navy yards,
stations and bases

10,000,000

$79,263,975

TITLES G AND S. MAINTENANCE OF PLANTS (INDUSTRIAL AND MILITARY)

Specific Naval Training Station, California

Specific Naval Training Station, Rhode Island

Specific Naval Training Station, Great Lakes

Specific Naval Training Station, St. Helena

Specific Naval War College, Rhode Island

Specific Naval Torpedo Station, Newport, R. I..

Maintenance of hospitals

Specific Naval Home, Philadelphia, Pa.

Rent of land for hospitals, Key West, and Great Lakes

Maintenance expenses estimated for by Bureau of:

*Ordnance ...

*Yards and Docks

*Construction and Repair

*Steam Engineering

Supplies and Accounts:

*Storekeeping expenses

*Fuel and transportation thereof

*Pay and allowances-naval personnel

Provisions

$225,000

350,000

725,000

310,000

38,850

200,000

115,645

2,700,000

300,000

3,000,000

14,500,000

15,000,000

13,500,000

13,000,000

15,000,000

25,000,000

10,000,000

$113,964,495

* The expenditures under these items will be partially distributed to other titles, in the form of "overhead."

TITLE V. MISCELLANEOUS

Under Office of the Secretary:

General administration charges

$4.350,000

(Report to be made in detail showing distribution
of these charges.)

Specific Contingent, navy

150,000

Specific Temporary government for West Indian Islands
Specific Expenses of Naval Consulting Board

Specific Investigations of fuel oil ...

Aviation

(Estimate for aviation expenditures included here

pending the establishment of proper accounting
divisions for all aviation costs.)

Specific State marine schools, reimbursement of

Specific Care of lepers, Island of Guam

Under Bureau of Navigation:

Transportation and travel allowance of enlisted

men, etc.....

200,000

100,000

60,000

220,383,119

75,000

20,000

Recreation for enlisted men

Contingent and miscellaneous

Gunnery and engineering exercises

12,000,000

150,000

20,000

425,000

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Schools or camps of instruction, naval reserve force
Under Bureau of Ordnance:

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Repairs to equipage and supplies not chargeable to
specific ships

2,000,000

Miscellaneous Construction and Repair expenses...

2,000,000

Under Bureau of Steam Engineering:

Repairs to equipage and supplies not chargeable to
specific ships

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Under Bureau of Supplies and Accounts:

Pay of officers and men on aviation and all special

duty

Freight

Miscellaneous fuel and transportation

Miscellaneous maintenance expenses

Under Bureau of Medicine and Surgery:
Contingent, miscellaneous and supplies
Transportation of remains

Care and treatment of sick in civilian hospitals
Miscellaneous, medical department

Specific *Naval Emergency Fund

(Quote wording of Act.)

$22,372,946

4,000,000

9,400,000

836,625

1,500,000

350,000

1,000,000

300,000

100,000,000

$406,923,050

Following these estimates would appear all the matter in the bill relating to legislation of various character now found there. The appropriations for the Naval Academy and for the marine corps would next appear. And finally the provision for unexpended balances of prior appropriations being continued and made available would be inserted.

Comparison with the current appropriation bill will show that the list of estimates above has been made up by placing each of the appropriations under one title, as far as possible, and those not capable of being so placed have been distributed among the titles in the proportions which past expenditures indicated as probable for the ensuing year. Undoubtedly, had these distributions been made by the bureaus concerned, at the time the estimates were originally submitted, the proportions would have differed from those chosen. However, the principle would have remained the same.

In handling such a bill very much the same methods as those now employed would be followed. Each bureau would submit its own estimates, and would explain them to the Congressional committees. Items would be stricken out, decreased or increased, as at present. Finally the bill would be passed with the final approved estimates included. The total sum appropriated for "Naval Establishment" would then be taken up on the treasury books and would be charged with all vouchers submitted. The question of the separate estimates would not be handled by the treasury at all, * This amount will be distributed to the titles under which actually expended.

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