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water coolers, platforms, screens, counters, railings, gates, and other furniture unenumerated herein.

(6) No articles of furniture or fixtures must be transferred from one office or room to another without previous authority from the Department.

(7) All items should be continued upon the records of the office until authority has been obtained from the Department to drop them. (8) Where articles are sent from the Department, the date of the letter of transmittal should be given in the column "Date of authority for purchase."

(9) In requesting authority to make transfers, sell, or drop articles, the items must be designated as they are entered upon the records.

(10) When old articles of furniture are converted into other articles, the old articles should, after authority has been obtained, be dropped from the record, and the new articles entered thereon under the date of the authority to make such change.

(11) On retiring from office the custodian will forward to the Department the receipt, in detail, of his successor for all property transferred to him, which will be compared, and must agree, with the record as kept at the Department. Blanks for this receipt (Form No. 171 C) will be supplied on application to the Department.

(12) Semiannual returns required by paragraph 2, and receipts required by paragraph 11, must be folded, each sheet separately, not rolled and not attached to each other.

Section 1780, Revised Statutes United States, provides as follows:

Every officer who neglects or refuses to make any return or report which he is required to make at stated time by any act of Congress or regulation of the Department of the Treasury, other than his accounts, within the time prescribed by such act or regulation, shall be fined not more than one thousand dollars and not less than one hundred.

FLAGS.

SEC. XLVII. The flag of the United States shall be hoisted over all public buildings under the control of the Treasury Department during the hours of business, except when stormy weather prevents its display.

The revenue flag must be displayed over custom-houses as required by article No. 1208, General Regulations, under the customs and navigation laws.

Flags will be supplied by the Department as follows: National ensigns through the office of the chief clerk and superintendent; revenue flags through the appointment division.

The national ensign will be displayed at half-mast on Memorial Day, May 30, on all public buildings under the control of the Treasury Department, and at such times and on such buildings as may at any time be directed by Executive order.

DECORATING AND DRAPING PUBLIC BUILDINGS.

SEC. XLVIII. (1) There is no appropriation under the control of the Treasury Department which can be legally used to meet expenses incident to decorating public buildings.

(2) Draping public buildings is prohibited by law, which provides that hereafter no building owned or used for public purposes by the Government of the United States shall be draped in mourning, and no part of the public funds shall be used for such purposes. (U. S. Stat., vol. 27, p. 715, sec. 3.)

LETTERS AND RECORDS THE PROPERTY OF THE UNITED STATES.

SEC. XLIX. All letters received, copies of letters sent, papers, vouchers, books, etc., relating to the business affairs of the custodian, of which a complete record should be kept, are the property of the United States, and must be turned over to his successor in office. (See sec. 5403, Rev. Stat.)

POST-OFFICE CANCELING MACHINES.

SEC. L. The expense for electric current for the operation of postoffice canceling machines is chargeable to the appropriation "Fuel, lights, and water for public buildings." The expense for repairs to machines and motors, and supplies therefor, is a matter to be presented by the postmaster to the Postmaster-General.

CHANGES IN ELECTRIC WIRING OR GAS PIPING.

SEC. LI. Changes in electric wiring or gas piping, or extensions thereto, with or without expense, must not be made unless previously authorized by the Department.

Zmishaw

TREASURY DEPARTMENT,

Washington, D. C., December 23, 1905.

Secretary.

APPENDIX.

39

38

APPENDIX.

CIRCULARS, FORMS OF VOUCHERS, PAY ROLLS, ETC.

INSTRUCTIONS TO ENGINEERS, FIREMEN, ELEVATOR CONDUCTORS, AND JANITORS OF PUBLIC BUILDINGS.

TREASURY DEPARTMENT,
Washington, D. C.,

The following instructions are issued for the guidance of engineers and firemen in charge of the heating apparatus in public buildings under the control of this Department:

ENGINEERS.

Chief engineers will be held responsible for the condition and operation of the hoisting, heating, lighting, and power plants under their charge. They shall, under the direction of the custodian, divide the employees in their departments into equal, regular watches (when practicable), and assign cleaning stations to each employee.

They shall keep a daily account of all supplies, including coal, received and consumed, together with an hourly record of the steam pressure, coal consumed, and load of the electric-light plant, should there be one in the building.

They shall report to the custodian the absence of any employee in their departments, and make such temporary assignment of additional duty among the remainder as shall prevent the suspension of operation of any part of the plants under their charge.

They shall make, or cause to be made by the employees of their departments, whenever practicable, all minor repairs, such as grinding valves, packing glands and joints, refitting and rebabbitting journals, and, in buildings having electriclight systems, removal of ground and short circuits from electric wires, repairs to electric-lighting service, such as dynamao brushes, lamp sockets, and minor extensions of the wiring.

They shall cause all oil collected from bearings or drip pans to be filtered and reused until unserviceable, and exercise strict economy in the use of all stores provided.

They shall preserve discipline among their subordinates, reporting to the custodian any infraction of the regulations of this Department or those issued by the custodian.

They shall submit to the custodian for his approval all watch bills and regulations desired by them for the direction of the employees in their departments. Assistant engineers shall perform such duties as may be assigned them by the chief engineer.

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