2. Salaries and positions specifically provided for in the legislative act approved Aug. 23, 1912, but made chargeable to the appropriation for "General expenses of public buildings in the sundry civil act approved Aug. 24, 1912_

Increase in salary of technical officer_

66

3. Salaries and positions charged to "General expenses of public buildings," under what is known as the compensation roll," transferred to the "statutory roll": Superintendent, repairs division, in lieu of architectural draftsman, at $2,400, an increase of $100. Head draftsman in lieu of principal draftsman_ Assistant superintendent, mechanical engineering division, in lieu of mechanical engineer___

4. New positions in the clerical grade, viz: 2 clerks, class 2.

5 clerks, class 1.

1 clerk, at $1,000___

Total_

$144, 770
500

$145, 270

2,500

2,500

2,400

7,400

2, 800

6,000

1,000

9, 800

248, 270

Statutory roll, 1914, compared with 1913.

Salary, legislative and sundry civil.

Transferred in 1914 from compensation roll, sundry civil, general expenses...

Technical officer (chief, technical division) __.
Superintendent, repairs division (chief, repairs division,
architectural draftsman).

$250
500

100

Superintendent, accounts division (chief, accounts divi-
sion)_

250

Superintendent, maintenance division (chief, maintenance
division).

Architectural draftsman (superintendent, repairs division) 2,400 Assistant chief, mechanical and electrical engineer (assistant superintendent, mechanical engineering division).

Mr. JOHNSON. Now, tell us briefly what this new estimate calls for.

INCREASE OF CLERICAL HIRE.

[See p. 331.]

Mr. ALLEN. The estimate calls for a total increase for clerical force of $11,350. Of this amount $1,550 represents increases of salary. The new clerical positions are eight in number. This estimate does not cover the technical force. The increase is made up of 2 clerks of class 2, 5 clerks of class 1, and 1 stenographer and typewriter at $1,000. There is transferred from the sundry civil to the legislative bill $8,300. The increase of $11,350 and the transfer of this $8,300 to this roll makes a total of $248,270 as against $228,620 last year. That, of course, is not all increases, the $8,300 being simply a transfer. The increase amounts only to $11,350. We are asking for eight new clerks, in order to attempt to keep the work up. The Architect's Office as now manned is not able to keep abreast of its work. At times they are as late as 10 days or two weeks behind in some of their correspondence. You in Congress will not find that noticeable in your own correspondence, because that is given precedence.

Mr. JOHNSON. What is the condition of the work in that office now? How much do they lack of being current with the authorizations?

Mr. WENDEROTH. The office has a capacity of 90 buildings a year which is the current technical output; that is, the number of new buildings we place under contract. The clerical work, however, is not current with the technical output, because our clerical force is slightly insufficient. Therefore the clerical work, the correspondence and bookkeeping, etc., is a little behind and always dropping a little more behind, but the technical end is up to the recognized current requirements.

DUPLICATION OF WORK.

Mr. JOHNSON. What effect has the new order, which I presume was promulgated before you took charge of that office, of using old plans more than one time, had upon your office?

Mr. WENDEROTH. At the time that change was made, Mr. Chairman, we had a force of 414 people, which was cut to 332. That was in the fiscal year 1912. During that year the office turned out 85 buildings; that is to say, new buildings and major extensions to old buildings which are counted as projects. Notwithstanding that cut, and the fact that only 20 employees were reinstated at the beginning of the current fiscal year, by resorting to the duplication of existing plans, we will be enabled to increase the output in 1913 from 85 to 90. We are still 60 employees short of the force we had a year ago last month, but notwithstanding, we will this year increase the output five projects.

Mr. JOHNSON. To what extent have you found it possible to duplicate plans?

Mr. WENDEROTH. It is possible, Mr. Chairman, to an extent, but to a somewhat limited extent. The drawback the office has had is the fact that just at the time that method was inaugurated the Post Office Department changed a great many of its requirements on account of the introduction of the postal savings banks service, which meant

some change, and because of other changes in the plans of post offices, They eliminated private offices for assistant postmasters, and they changed a great many of the details. They changed the entrance into the post offices, which we call the lobby, in order to get a more efficient working arrangement, as a result of very careful and quite exhaustive study of post-office operation. So that while we are able to duplicate to an extent, we had to really restudy a great many of the types of buildings, which we otherwise would have duplicated a little more closely.

ALTERATION OF BUILDINGS.

Mr. BURLESON. Have you attempted the alteration of the buildings already erected?

Mr. WENDEROTH. Those alterations, Mr. Burleson, are taken up and paid for out of the annual appropriations as they are necessitated by individual local conditions.

Mr. BURLESON. But you have not made many of those alterations? Mr. WENDEROTH. We have not attempted to extensively rearrange the plans of existing buildings. The Sunday-closing law has required us to make considerable changes, so as to put in additional lock boxes. The postal savings law has required other changes, and the coming parcel-post law is going to bring in quite an unknown quantity as to alterations necessary to existing buildings. Already in the Phila delphia post office we are making changes in anticipation of the parcel post.

Mr. BURLESON. Are you making such changes in the style of the buildings in course of construction?

Mr. WENDEROTH. No, sir.

Mr. BURLESON. You are going to wait until they are completed and then alter them?

Mr. WENDEROTH. Yes, sir. The Post Office Department does not as yet know what effect the parcel-post law will have. We have applied to them for figures and statements, but they can not tell us anything now, and consequently we must go ahead on the information we have. When they can give us definite information, then, of course, we will commence to make another entire readjustment of all our standardized plans, and that will affect the entire output of the office.

INCREASES IN CLERICAL FORCE.

[See p. 330.]

Mr. JOHNSON. You believe the force asked for here is as small as you can get along with?

Mr. WENDEROTH. Mr. Chairman, it has been pared down to the bone, so to speak, and the increases are only clerical increases, a few positions totaling $9,800, in order to bring our correspondence up to date. The correspondence with Members of Congress and the Secretary's mail take precedence, but our correspondence with contractors, executing work, and superintendents of construction, who are directing the execution of the work, is always a little behind, and, of course, that results in delays in construction, and in contentions with the contractor as to whether he has been held up by the Government or whether his information has been given him in a

reasonable time. Thus it takes us longer to build a building, and the Government pays for rented quarters for that much longer, etc. In view of all these conditions, I believe this increase is very conservative.

TUESDAY, NOVEMBER 26, 1912.

ADMINISTRATIVE AUDIT OF ACCOUNTS.

STATEMENT OF ROBERT J. TRACEWELL, COMPTROLLER OF THE TREASURY.

Mr. JOHNSON. Mr. Tracewell, in the last legislative bill we reaffirmed the Dockery law as we understood it, and we are anxious to know from you how it is working.

Mr. TRACEWELL. I am the very man who can not tell you, Mr. Johnson, because that is an administrative question. I know that the Department of Justice was kicking around about it, but I understand they are falling into the idea and going to obey the act of Congress and not let the disbursing officer make the administrative examination. I think you are entirely right in the act, cutting off unnecessary work.

Mr. JOHNSON. As far as your observation goes, are the departments all living up to the letter of this reaffirmed law?

Mr. TRACEWELL. I can not answer that, Mr. Johnson, because, as I say, it is an administrative act. You know the Dockery Act provides where there is not an administrative examination there shall be a double audit. The Dockery Act does not provide there shall be an administrative examination, but, of course, that is what they intended; and it provides that where there is not an administrative examination there shall be a double audit, as I understand the matter, and, of course, I do not know whether I understand it correctly or not. Some of the officers were taking to themselves the making of an administrative audit, whether it had been made or not-that is, they were verifying things with which they had no business-and I remember well the act you are speaking about. I could not answer the question, because, whether they did or not, if a voucher comes to me properly I have to allow it. They can tell you very easily. They know whether they are obeying it or not.

Mr. JOHNSON. They claim to be obeying it, but I rather gathered the impression that they were still doing a good deal of auditing. Mr. TRACEWELL. I tried to explain that when I was before the committee before. You know there is a line of investigation they ought to make, and there is a line of examination they ought to make, and there is a line of examination there is no necessity for them to make. Did you not make the disbursing officer of the Department of Agriculture more than a disbursing officer? I think you have

done that.

Mr. JOHNSON. He has, perhaps, been acting as more than a disbursing officer.

Mr. TRACEWELL. He is made more than a disbursing officer by law, Mr. Johnson. I am pretty sure about that. I have forgotten what

you call him, but you give him another title and another duty; but the disbursing officer, Mr. Zappone, can tell you about it.

COLLECTION OF CORPORATION TAX.

[See also p. 62.]

Hon. JOSEPH T. JOHNSON,

NOVEMBER 22, 1912.

Chairman Subcommittee, Committee on Appropriations,

House of Representatives, Washington, D. C.

SIR: In accordance with directions from you on yesterday, November 21, 1 have the honor to state that for the fiscal year ended June 30, 1912, the appropriation for “ Classifying, indexing, etc., returns of corporations, 1912," was $25,000, which was expended in the bureau as follows:

An additional appropriation of $5,000 was made in order to take care of the rush work at the time the returns were received. The Secretary of the Treasury, however, was enabled to furnish, by detail, a sufficient number of clerks to the Bureau of Internal Revenue, and it was not necessary to expend any part of this appropriation.

For the present year the appropriation is $30,000, and the increased appropriation will enable the work to be so handled that it is hoped that the rush work can be taken care of without any additions to the force other than those that can be furnished from the Bureau of Internal Revenue itself.

The list above does not include all persons who during the past year worked in the Corporation Tax Division. The full list during the past fiscal year was as follows:

The additional employees were transferred to the Corporation Tax Division on account of the reorganization of work in other parts of the bureau.

The allotment of the $30,000 appropriated for "Classifying, indexing, etc., returns of corporations," for the present year is as follows:

As stated in the hearing, I am of opinion that the corporation-tax work in the bureau is now sufficiently crystallized to make statutory positions instead of lump-sum appropriations; and I am of opinion that the provisions as indicated in the allotment of the appropriation for the present year correctly