als and two of our cemeteries. The amount provided in the Budget for nermal expenses in 1942 is therefore approximately $5,750 less than the amount appropriated for the fiscal year 1941.

Because of the unsettled conditions abroad an additional fund of $20,000 has been included in the Budget with the understanding that this sum will be set up as an administrative reserve at the beginning of the fiscal year and that no part of it will be expended unless unforeseeable contingencies should make this necessary. Even under ordinary conditions I consider it highly important that the Commission should have a reasonable reserve fund to cover contingencies that cannot be estimated for in advance, and with conditions as they now are I feel it especially important that this fund should be not less than $20,000.

Tables giving certain data requested by your committee are enclosed.

I have directed Mr. James E. Mangum, acting secretary, to appear before your committee to answer any questions and to give any further information that you may desire in connection with the work or estimates of the Commission. With kind regards, I am,

Sincerely yours,

JOHN J. PERSHING, Chairman.

TABLE 1.-Information regarding appropriations for fiscal years 1940 and 1941

TABLE 2.-Statement of transfers between appropriations during fiscal year 1940

(No transfers were made during the year.)

TABLE 3.-Information regarding appropriations for fiscal year 1941

Amount appropriated or made available in appropriation acts..
Unobligated balances on June 30, 1940, available for obligation after that

date.

no year

TABLE 4.-Allotments from emergency funds, available during 1941

(The American Battle Monuments Commission has received no allotments from emergency funds.)

ADMINISTRATIVE RESERVE

Mr. MANGUM. Except for the reserve fund of $20,000, referred to in the letter from General Pershing, our estimates would be only $134,250, or $750 less than the amount appropriated last year.

Mr. WOODRUM. Aside from this additional $20,000 that you want for a reserve fund, the amount sent up to us by the Budget is a small amount less than you had for the current fiscal year, is that correct? Mr. MANGUM. That is true. The amount set up for normal items is approximately $5,750 less than the amount appropriated for the current fiscal year.

RENTAL OF OFFICE AND GARAGE SPACE IN FOREIGN COUNTRIES

Mr. WOODRUM. There is some new language in the item giving you the right to rent office and garage space in foreign countries which may be paid for in advance.

Mr. MANGUM. Yes, sir.

Mr. WOODRUM. What is the explanation of that?

Mr. MANGUM. This is really a shift in language rather than a change in authority. At present the authority is contained in a proviso near the end of our current appropriation act, which reads as follows:

Provided, That the Commission may purchase supplies and material in the United States without regard to section 3709 of the Revised Statutes when the aggregate amount involved does not exceed $500, and may enter into leases in foreign countries for office or garage space without regard to section 3709, and rent therefor may be paid in advance.

This whole proviso is being eliminated from our estimates for next year because permanent legislation was enacted last October which consolidated in one act all exceptions to section 3709 of the Revised Statutes. That is the act of October 10, 1940, Public, 842, which gives us all of this authority except for the payment of rent in advance. Therefore, the Budget, in accordance with a general policy which they are following, have eliminated from our individual estimates the authority contained in this general act. However, the authority to pay for rent in advance is not included in the general act, and so this part of the proviso has been shifted as shown in the item.

Mr. FITZPATRICK. How far in advance do you have to pay?

Mr. MANGUM. Ordinarily from 1 month to 6 months. As a matter of fact, we are not paying any rent at present. but if the occasion arose, we would have to pay it in accordance with the general practice in France.

EXPENSES OF EMPLOYEES TRANSFERRED FROM ONE OFFICIAL STATION

TO ANOTHER

Mr. WOODRUM. What is the explanation of this language to pay the expenses of the transfer of household goods and effects, and so forth, and expenses of travel of dependents of employees when transferred from one official station to another?

Is any of that done in your agency?

Mr. MANGUM. Yes, sir; some. For instance, due to the death of the superintendent of the Romagne Cemetery about 18 months ago, it was necessary to transfer the superintendent from the Belleau Ceme

tery up to Romagne, and then to transfer another of our superintendents to Belleau to take the place of the man who had been transferred from there to Romagne.

Mr. WOODRUM. In other words, there was an act passed in the last Congress, Public, 839, of the Seventy-sixth Congress providing for this, giving the right to pay the cost of the removal of goods, and so forth. Mr. MANGUM. Yes; that puts our employees on a parity with the employees of the agencies of our Government in Europe in this respect.

Mr. WOODRUM. I think it would be a good idea to put a copy of that act in the record at this point.

(Public, No. 839, Seventy-sixth Congress, is as follows:)

[PUBLIC-No. 839-76тH CONGRESS]

[CHAPTER 848—3D SESSION]
[H. R. 9464]

AN ACT To provide for uniformity of allowances for the transportation of household goods of civilian officers and employees when transferred from one official station to another for permanent duty

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That expenses which now or hereafter may be authorized by law to be paid from Government funds for the packing, crating, drayage, and transportation of household goods and personal effects of civilian officers and employees of any of the executive departments or establishments of the United States when transferred from one official station to another for permanent duty shall hereafter be allowed and paid, when specifically authorized or approved by the head of the department or establishment concerned, under such rules and regulations as may be prescribed by the President, which regulations shall prescribe, among other matters, the maximum weight of the property, not to exceed five thousand pounds gross or the equivalent thereof when transportation charges are based on cubic measurement, which may be packed, crated, hauled, transported, and unpacked at Government expense: Provided, That no part of such expenses shall be paid from Government funds where the transfer is made at the request and primarily for the convenience or benefit of the officer or employee: Provided further, That nothing herein shall affect the allowance and payment of expenses for, or incident to, the transportation of effects of officers and employees of the Foreign Service, Department of State, except where the transfer is made at the request and primarily for the convenience of benefit of the officer or employee. Approved, October 10, 1940.

UNEXPENDED BALANCE OF CURRENT APPROPRIATION

Mr. WIGGLESWORTH. How much of an unexpended balance will you have at the end of this fiscal year?

Mr. MANGUM. It is really impossible to give a reasonable estimate of that at this time. We cannot tell how things are going to shape up. At the present time we are having to curtail maintenance considerably. Travel in some sections is practically impossible. There are a number of things that cannot be procured and in a number of places sufficient laborers or other help are not available, so that our expenses at the present moment are lower than we had estimated despite the fact that some items of expense have increased greatly. Naturally, as soon as conditions get better, we will need to start operating on a more normal basis and we cannot tell with any accuracy what our final savings, if any, for the year may be.

Mr. WIGGLESWORTH. What balance did you have as of the end of the last fiscal year?

Mr. MANGUM. $6,000, approximately.

Mr. WIGGLESWORTH. You will probably have something of the same character this year?

Mr. MANGUM. The estimates as now set up show an estimated unexpended balance of $2,140, but this of course is pretty much of a guess.

INCREASES IN SALARY

Mr. WOODRUM. Have you had any promotions or increases in salary in your agency this year?

Mr. MANGUM. One so far. We were allotted $260 by the Bureau of the Budget for total promotions and so far we have made only one promotion of $60.

DAMAGE TO MONUMENTS AND CEMETERIES DUE TO PRESENT EUROPEAN WAR

Mr. WOODRUM. Mr. Mangum, has there been any damage to any of these monuments and cemeteries on account of the war?

Mr. MANGUM. There has been some damage, but of a very minor nature. As a matter of fact, most of the cemeteries and monuments escaped injury entirely. Two of the cemeteries were damaged to some extent and four of the monuments. None of the damage was what you would call serious. The larger part of it was in the Belleau Cemetery where 89 headstones were damaged to such an extent that they will have to be replaced.

Mr. HOUSTON. That is taken into consideration in these estimates? Mr. MANGUM. Yes; that is included in the $5,000 that we mentioned. The cost of replacing these headstones will be about $2,000. Mr. HOUSTON. And you are still $5,750 under your requirements of last year?

Mr. MANGUM. Yes, sir; there was also 'some minor damage to the Belleau chapel; shell fragments and some small-arms bullets struck the chapel and scarred it in several places so that some of the stones may have to be replaced. The estimated cost of that is about $1,250. Then there was some damage to the interior of the chapel and to the superintendent's quarters and the reception room, and a few trees. The total estimated damage there amounts to $3,900.

Mr. WOODRUM. Is the annual cost of keeping up these cemeteries and monuments going to level off at about this appropriation?

Mr. MANGUM. Yes, sir; if conditions are on a normal basis it is estimated that this is about the annual amount that will be needed. Would you like me to mention the other cemetery and monuments where damage occurred as this is a question frequently asked? Mr. WOODRUM. Yes.

Mr. MANGUM. The other cemetery was the Meuse-Argonne Cemetery, where 49 headstones will require replacement. These are the only two cemeteries where damage occurred and none of it was of a structural or serious nature.

The memorials that were damaged were the ones at Montfaucon, Chateau-Thierry, Tours, and Sommepy.

At Montfaucon a shell or a bomb exploded on a flight of the approach steps and the damage will require putting in a few new stone steps when that can be done. The cost of that is estimated at about $1,000.

Mr. FITZPATRICK. You did not discontinue the services of any of your cemetery staff?

Mr. MANGUM. No, sir.

Mr. WOODRUM. If there is nothing further, thank you, Mr. Mangum.

MONDAY, DECEMBER 9, 1940.

BOARD OF TAX APPEALS

STATEMENTS OF HON. C. ROGERS ARUNDELL, CHAIRMAN, AND ROBERT C. TRACY, SECRETARY

SALARIES AND EXPENSES

Mr. WOODRUM. We will take up the items for the Board of Tax Appeals and the first item on page 9 for salaries and general expenses, in the amount of $522,000, is as follows:

For every expenditure requisite for and incident to the work of the Board of Tax Appeals as authorized under title IX, section 900, of the Revenue Act of 1924, approved June 2, 1924, as amended by title X of the Revenue Act of 1926, approved February 26, 1926, and title IV of the Revenue Act of 1928, approved May 29, 1928, and title IX of the Revenue Act of 1932, approved June 6, 1932, including personal services and contract stenographic reporting services, rent outside the District of Columbia, traveling expenses, carfare, stationery, furniture, office equipment, purchase and exchange of typewriters, lawbooks and books of reference, periodicals, and all other necessary supplies, $522,000.

Mr. WOODRUM. The amount submitted for the fiscal year 1942 is the same as appropriated for the fiscal year 1941.

Judge ARUNDELL. That is correct; but there is $3,000 less for printing.

JUSTIFICATION OF ESTIMATE

I submit the following for your consideration in connection with the Board's request for funds for the fiscal year ending June 30, 1942:

SALARIES AND EXPENSES

The Board is requesting $522,000 for salaries and expenses for the fiscal year 1942 (the same amount as for 1941), and $32,000 for printing and binding for 1942, a reduction of $3,000.

We propose to allocate the funds appropriated as follows:

Salaries, $479,415.—The salary set-up for 1942 contemplates no increase over that for 1941. The difference in totals merely represents the entire force, carried for a full fiscal year.

EXPENSES

Supplies and materials, $3,000.—This item will cover the usual annual purchases of office supplies for the year and is believed to be in line with the expenditures for former years.

Communication service, $3,000.—A slight increase has been made in this allotment over 1941 to cover emergencies which may develop during the year.

Travel expenses, $14,500.—In 1940 we expended a little over $13,000 under this item. In 1941 we estimate an expenditure of $14,000 and with a contemplated enlargement of our program of hearings, we are providing a slight increase in the 1942 allotment.

Reporting services, $14,000.-This item covers the stenographic reporting of our hearings. It is slightly in excess of the estimate for 1941, but is believed to be justified by the contemplated program of hearings.