Books and Documents > Medical Department of the U.S. Army in the World War, Volume III, Finance & Supply

SECTION II

PROCUREMENT

CHAPTER III

ESTIMATES AND APPROPRIATIONS

The procurement of supplies is generally predicated upon the availability of sufficient funds, either immediately or in the near future, with which to liquidate the indebtedness arising from the purchase. Since the adoption of the Constitution, the necessary funds have been provided by annual grants made by the Federal Congress and commonly called appropriations. The earlier appropriations were few and quite simple. Those of later years have been numerous and complex or detailed. In the earlier appropriations the details of distribution and application of the funds were left to the discretion of the heads of departments for which they were made. This soon gave place to an itemization by the Congress of the purposes to which the funds could be applied and the amount which could be expended for them. The extent to which appropriations have been itemized has increased with each decade until at the present almost complete details are required, although lump sum appropriations are still made. In lump-sum appropriations the details required in the estimates equal those of the itemized appropriations, but the grant itself, when made, specifies the sum for the whole but does not prescribe the amounts for the various headings of expenditure authorized therein.

For many years the title appears to have been considered sufficiently descriptive and limiting to require no language in it other than the title. Of late years, and particularly since 1898, the tendency has grown to include language more particularly defining the purposes for which it may be used. Some of the language has made this appropriation applicable to border-line cases, some of it has confirmed existing practices, while some of the language serves to limit the purposes to which it may be applied.^a The language of the appropriation under the title Medical Department, as it obtained during the World War follows: ^l
________

^a The funds which provided for the construction, repair, and operation of hospitals as distinguished from the care of the sick were contained in appropriations administered by the Quartermaster General. They include, in general, costs of construction; maintenance of roads and sewers; heating, lighting, and water; pay and allowances of officers, nurses, and enlisted personnel; and subsistence of nurses, enlisted personnel, and patients. They were contained under the appropriation titles, Pay, and so forth, of the Army ; Subsistence of the Army ; "Regular supplies, Quartermaster Corps ; "Transportation of the Army and its supplies ; Waters and sewers at military posts ; Barracks and quarters ; Roads, walks, wharves, and drainage ; and Construction and repair of hospitals.

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MEDICAL DEPARTMENT

Medical and Hospital Department: For the manufacture and purchase of medical and hospital supplies, including gas masks, motor ambulances, and motor cycles for medical service, their maintenance, repair, and operation, and disinfectants, and the purchase and exchange of typewriting machines for military posts, camps, hospitals, hospital ships, and transports, and supplies required for mosquito destruction in and about the military posts in the Canal Zone: Provided, That the Secretary of War may in his discretion select types and makes of motor ambulances for the Army and authorize their purchase without regard to the laws prescribing advertisement for proposals for supplies and materials for the Army; for the purchase of veterinary supplies and hire of veterinary surgeons; for expenses of medical supply depots; for medical care and treatment not otherwise provided for, including care and subsistence in private hospitals, of officers, enlisted men, and civilian employees of the Army, of applicants for enlistment, and of prisoners of war and other persons in military custody or confinement, when entitled thereto by law, regulation, or contract: Provided further, That this shall not apply to officers and enlisted men who are treated in private hospitals or by civilian physicians while on furlough; for the proper care and treatment of epidemic and contagious diseases in the Army or at military posts or stations, including measures to prevent the spread thereof, and the payment of reasonable damages not otherwise provided for, for bedding and clothing injured or destroyed in such prevention; for the pay of male and female nurses, not including the Nurse Corps (female), and of cooks, and other civilians employed for the proper care of sick officers and soldiers, under such regulations fixing their number, qualifications, assignment, pay, and allowances as shall have been or shall be prescribed by the Secretary of War; for the pay of civilian physicians employed to examine physically applicants for enlistment and enlisted men, and to render other professional services front time to time under proper authority; for the pay of other employees of the Medical Department; for the payment of express companies and local transfers employed directly by the Medical Department for the transportation of medical and hospital supplies, including bidders\u0019 samples and water for analysis; for supplies for use in teaching the art of cooking to the enlisted force of the Medical Department; for the supply of the Army and Navy Hospital at Hot Springs, Arkansas; for advertising, printing, binding, laundry, and all other necessary miscellaneous expenses of the Medical Department, $267,408,948.

To provide for the needs of the Medical Department during the fiscal year ending June 30, 1917, the following sums had been made available: $1,584,000, deficiency (act of July 1, 1916), and $4,500,000, fiscal year, 1917 (act of August 29, 1916). Of these sums the former had been requested principally for the purpose of providing motor ambulances and motor cycles to the medical units on the Mexican border, but the text of the appropriation extended it to all other purposes of the Medical Department. The purchase of motor vehicles was temporarily suspended July 25, 1916, by instructions from the Secretary of War,² and the purchase had not been resumed on April 6, 1917. Of the latter appropriation the sum of $500,000 was authorized for use, under the direction of the Secretary of War, in the erection or rental of temporary buildings for the care and shelter of the sick and wounded. The burdens during the early part of the year had been heavy and the obligations incurred against these funds had been extensive so that there remained available to the Medical Department at the end of January, 1917, an unobligated balance of but $1,321,000.³ The Adjutant General was advised in February that more than $22,954,186 would be required to meet the needs of the Medical Department in the event of war.⁴ This was stated later at $24,780,000, and the formal estimate in the following details was submitted as of March 31, 1917.⁵

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154905-G-1

Estimates March 31, 1917 (1,000,000 men)

Medical and Hospital Department, 1918 (to be immediately available):   

Initial medical equipments:    

Volunteers, 500,000                                         $6, 984, 619.20          

Militia, war strength, 325,000, in addition to equip-

ments now in their hands                                  2, 873, 989.10          

Regulars, from stores now on hand                                             0. 00          

$ 9, 858, 608.30

            Veterinary supplies, 1918, at $1 per animal                                                      616, 178.00

            Mosquito destruction, Canal Zone posts, 1918                                                    50, 000.00

            Current medical upkeep, 1,000,000 men, less 250,000 provided for by       

                   appropriations already made, net 750,000 men, for 3 months from  

                        April 1, 1917, at the rate of $12 a year per man                                 2, 250, 000.00

            Current medical upkeep, 1,000,000 men, 1918                                             12, 000, 000.00

                        Total                                                                                                   24, 774, 786.30

                        Or, in round numbers                                                                         24, 780, 000.00

S. G. O.          

MARCH 31, 1917.    

Cost of field equipment (medical supplies only) for 500,000 men
[Organization as suggested by General Bliss: 21 Infantry divisions, 7 Cavalry divisions, Army troops

Unit	Quantity	Unite price	Total cost
Brassards, 10 percent (Hospital Corps, chaplains, etc.	60,000	$0.08	$4,800.00
First-aid packets, 100 percent and reserve	1,000,000	.28	280,000.00
Medical officers` belts, equipment, 1 percent and reserve	7,000	8.20	57,400.00
Enlisted men`s belts, equipment, 10 percent and reserve	75,000	3.40	255,000.00
Regimental combat equipment (Infantry), medical supplies only, 315 regimental and reserve	500	316.14	158,070.00
Camp infirmaries, including par, 869 and par. 871, 4 each of 30 divisions and reserve	150	956.18	143,427.00
Ambulance companies, 133 and reserve	175	1,666.44	291,627.00
Field hospitals, 91 and reserve	150	3,299.04	494,856.00
Medical reserve supplies, par. 891, 2 each of 30 divisions	60	5,280.46	316,827.60
Motor ambulances, three-fourths of ambulance companies and reserve	1,500	2,000.00	3,000,000.00
Hospital trains (equipment only)	10	2,893.00	28,930.00
Evacuation hospitals, 2 for each division	60	15,240.66	914,439.60
Base hospitals, 1 for each division	30	23,141.40	694,242.00
Dental outfit, portable	600	500.00	300,000.00
Dental outfit, base	30	1,500.00	45,000.00
Total			6,984,619.20

Militia\u0014 To complete field equipment
[Present strength, 171,319; war strength, 325,304; 12 division at present equipped; ambulance companies, 25; field hospitals, 38]

Unit	Estimate
	Quantity	Unit price	Total cost
First aid packets, 100 percent	325,000	$0.28	$91, 000.00
Medical officers` belt (contents) 1 percent	3,300	8.20	27,060.00
Enlisted men`s belts (contents) 10 percent and reserve	40,000	3.40	136,000.00
Regular combat equipment (Infantry), 144 regiments and reserve	150	316.14	47,421.00
Camp infirmaries, including par, 869 ($368.54, medical property only) and par, 871 ($587.64) four times , 12 divisions and reserve	60	956.18	57,370.80
Ambulance companies, ("C" equipment, medical only), 35 to complete and reserve	65	1,666.44	108,318.60
Field hospitals ("C" equipment, medical only), 10 to complete and reserve	35	3,299.04	115,466.40
Medical reserve supplies (par, 891), 2 for each of 12 divisions	25	5,280.46	132,011.50
Evacuation hospitals, 2 for each of 12 divisions and reserve	30	15,240.66	457,219.80
Motor ambulances, three-fourths of ambulance companies and reserve	600	2,000.00	1,200,000.00
Base hospitals, 1 for each division	15	23,141.40	347,121.00
Dental outfits, portable	250	500.00	125,000.00
Dental outfits, base	20	1,500.00	30,000.00
Total			2,873,989.10

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Motor ambulances and motor cycles having been omitted from the original estimate, a supplemental amount in the sum of $5,000,000 for that purpose was submitted May 5, the appropriation bill still pending, and incorporated in the bill.⁶ This bill became a law on June 15, 1917, 70 days after the declaration of war.⁷ The money in this appropriation was available immediately upon its approval by the President. In the meantime, the estimates submitted the previous year in the sum of $1,450,000 had received the consideration of Congress and were approved in the sum of $1,000,000. The appropriation for the year 1918 became law May 12, 1917, but the funds granted therein did not become available until July 1, 1917.⁸ There was in sight, then, for the period from the declaration of war until June 30, 1918, the gross sum of $32,000,000, representing the appropriations passed in May and June, 1917, and the balance remaining from previous appropriations. By the time the deficiency appropriation for 1917-18 (act of June 15, 1917) had been passed the requirements of the War Department in the matter of equipment and supplies, as well as pay of troops, bad become quite clear. It was manifest that the sums carried in the deficiency act of June 15 were inadequate and that another appropriation would be necessary in the near future. The Secretary of War gave instructions on June 18, 1917, that estimates be submitted to cover deficiencies in appropriations for the fiscal year ending June 30, 1917, and additional appropriations required for the fiscal year 1918, if any.⁹ Acting under these instructions, an estimate to the amount of $100,026,000 in the following detail was submitted June 26, 1917, under Medical and Hospital Department.¹⁰ The Secretary was advised June 30, 1917, that the estimate already forwarded included all the estimates to be submitted for action at that session of Congress and that additional estimates would not be submitted.¹¹

Memorandum re supplemental estimates under Medical and Hospital Department, 1918, submitted June 26, 1917


WAR DEPARTMENT,
SURGEON GENERAL` S OFFICE,
June 26, 1917.

Initial medical equipments for second million men, not covered by previous estimates, viz:

            Motor ambulances, spare parts and accessories                                 $6,840, 000

            Motor cycles for medical service                                                                384, 000

            Cooking utensils and tableware                                                               450, 000   

Fabrics and textiles                                                                                           4, 500, 000

            Foods, beverages, and condiments                                                          440, 000

            Hardware and metal articles                                                                     350, 000

            Medical and surgical instruments and appliances                                     880, 000   

Medicines, antiseptics, and disinfectants                                                         3, 400, 000

            Rubber goods                                                                                           290, 000

            Stationery                                                                                                 126, 000

            Surgical dressings and sutures                                                              9,750, 000

            Tin containers                                                                                           160, 000

            Wooden articles                                                                                        995, 000   

Miscellaneous supplies                                                                                       1,250, 000

                                                                                                                       $29,815,000

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Gas masks, trench sprayers, and oxygen apparatus for 2,000,000 men, at $10

each, $20,000,000, plus $2,000,000 for a 10 per cent reserve, plus $2,000,000

for refilling and repairs, less $1,000,000 allowed on previous estimates    $23,000,000

Medical Department belts, 30,000 officers, at $3.50 each, $105,000, plus 300,000

 enlisted men, at $5.50 each, $1,650,000 

  1,755,000

Current medical upkeep during the year, at $25 per year per man, 1,000,000

 men for an entire year, $25,000,000, plus 500,000 men for 9 months,

$9,375,000, plus 500,000 men for 6 months, $6,250,000, less $12,000,000

allowed on previous estimates.                                                                                    
 28,625,000

Veterinary supplies, allowed on previous estimates                                                                     000,000

Mosquito destruction, Canal Zone posts, allowed on previous estimates                                    000,000

Machinery for four steam laundries                                                                                              160,000

            Total                                                                                                                                        83,355,000

Additional 20 per cent for wastage, losses at sea, etc                                                             16,671,000

            Grand total                                                                                                                              100,026,000

________  __________

         Surgeon General, United States Army.

These estimates were included in the first deficiency bill of 1918 in the sum of $100,000,000. This bill was passed and signed by the President., October 6, 1917.¹² With the approval of this bill there was available to the Medical Department until the end of the fiscal year 1918, the gross sum of $130,780,000, appropriated between April 6 and October 7, and the balance remaining from the appropriations made in 1916. It became evident by the end of April, 1918, that these sums would be inadequate. The augmentation in the number of troops to be provided for and the increased expense because of epidemics and new equipment were greater than had been anticipated. On April 20, 1918, $27,996,798.25 of the amount appropriated June 15, 1917, and $77,810,099.17 of the amount appropriated October 6, 1917, had been obligated. Of the remainder, $7,000,000 was required for the finance division, $5,000,000 for the American Expeditionary Forces for local purchases, leaving an unobligated balance of $11,189,900.83 in the appropriations for the fiscal year 1918. The requirements of the Gas Defense Service for the balance of the year were estimated at more than $10,000,000. Contracts then being negotiated for gauze, muslin, instruments, etc., approximated $17,000,000.¹³Additional estimates were put forward by the Surgeon General on April 30, 1918,¹⁴ in the sum of $33,000,000. Congress, by act of June 4, 1918, authorized the Secretary of War to enter into contracts and otherwise incur obligations on behalf of the Medical Department not to exceed $33,000,000, in addition to the appropriations theretofore made.¹⁵ This permitted the Surgeon General to enter into contracts to the extent of the sum specified but provided no money to extinguish the obligations when incurred. A deficiency estimate of $33,000,000 in the following detail was forwarded June 20, 1918,¹⁶ to cover the contracts authorized by the preceding act. The estimate was included in the deficiency act then pending and became a law on July 8, l9l8.¹⁷
______________________________________________________________________________

^a   The several schedules mentioned in the estimate are in complete detail as to articles, quantities, prices, totals, and aggregate amounts. Because of the number of articles enumerated in them the schedules are omitted.

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Estimate of deficiency, Medical and Hospital Department, fiscal year 1918

When the estimates for the fiscal year 1919 were submitted there was great uncertainty as to the probable strength of the Army during that period. The estimates finally submitted gave details for forces varying between 1,500,000 and 3,000,000 men.¹⁸ These estimates were submitted in September, 1917, and were necessarily uncertain as to amounts that would be required a year in advance in a war of magnitude. It was necessary to prepare them on a sliding scale. The sum actually appropriated for 1919 was based upon a force of 2,600,000 men averaged for the year.¹⁹ The estimate finally included in the bill was $267,408,948 on the basis of that strength. This sum was appropriated July 9, 1918, and became at once available.²⁰

Shortly after the appropriation had been made the military program was extended to include an average force somewhat in excess of 3,500,000 for the year.²¹ To maintain such a force additional funds would be required. Acting

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upon instructions received from the War Department on July 25, 1918,²² an additional estimate was prepared in detail to cover this increase in military force. This estimate was submitted under date of August 5, 1918, in the sum of $95,000,000. In detail the estimate conformed to that of June 20, 1918, above described, and will not be entered here. The deficiency act approved November 4, 1918, appropriated $30,000,000 under the title Medical and Hospital Department, for the usual purposes, exclusive of gas masks, and granted authority to incur obligations for those purposes not to exceed $65,000,000 in addition to the appropriations therein and theretofore made.²³ The signing of the armistice on November 11, 1918, obviated the need to utilize this authority.

TRANSFERS OF APPROPRIATIONS

Effective as of July 1, 1918, the Chemical Warfare Service was organized. To it was transferred the Gas Defense Service of the Medical Department, and with it the funds appropriated for gas masks and materials. Effective as of September 1, 1918, the Motor Transport Corps was organized, and the motor ambulances and motor cycles required for the mission of the Medical Department were transferred to that corps. With the control and operation of those vehicles went the funds appropriated for their purchase and maintenance. The sums actually transferred for the above purposes were:²⁴

Chemical Warfare Service:
    Appropriations, fiscal year 1918.............................................$12,105,000.00
    Appropriations, fiscal year 1919.............................................  68,697,000.00
        Total...................................................................................$80,802,000.00
Motor Transport Corps:
    Appropriations, fiscal year 1918.............................................. $1,750,393.45
    Appropriations, fiscal year 1919.............................................. 23,117,614.79
         Total .................................................................................. 24,868,008.24

SUMMARY OF APPROPRIATIONS

Available during fiscal year 1917:
   Act of July 1, 1916, fiscal year 1916-17..............................................$1,584,000.00
    Act of  August 29, 1916, fiscal 1917..................................................  4,500,000.00
    Act of June 15, 1917, fiscal year 1917-18..........................................29,780,000.00
    Replacing medical supples, 1916-17..................................................     110,217.02
        Total fiscal year 1917.....................................................................35,874,217.02
Available during fiscal year 1918:
    Act of May 12, 1917, fiscal year, 1918..............................................$1,000,000.00
    Act of October 6, 1917, deficiency 1918..........................................100.000.000.00
    Act of  July 8, 1918, deficiency 1918................................................  33,000,000.00
    Replacing medical supplies, 1917-18...............................................       141,453.47
     Total fiscal year 1918.....................................................................134,141,453.47
Available during fiscal year 1919:
    Act of July 9, 1918, fiscal year 1919............................................... $267,408,948.00
    Act of November 4, 1918, deficiency, 1919....................................     30,000.000.00
    Replacing medical supplies, 1918-19.............................................          409,478.47
        Total fiscal year 1919....................................................................297,818,426.47

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[Data on p. 92]

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[Data p. 92 continued]

DEFICIENCIES

Congress, by the deficiency act of April 17, 1917, appropriated $100,000,000 for the national defense to be expended at the discretion of the President.²⁵ On April 23, 1917, The Adjutant General called for a statement from the Surgeon General showing what part of the $100,000,000 was immediately needed by the Medical Department, but specified that the statement should not include items that can be purchased from ordinary appropriations.²⁶ By indorsement thereon, April 24, 1917, the Surgeon General requested $3,421,500, for the following purposes:

On May 10, 1917, The Adjutant General informed the Surgeon General that the Secretary of War had decided not to ask the President for allotments under this fund except for extraordinary objects not embraced in estimates before Congress.²⁷

While awaiting information concerning the apportioning of this national defense fund, the Surgeon General applied to the Secretary of War for authority to incur a deficiency under section 3732, Revised Statutes, in the amount of $3,421,500, covering the same items as above listed.²⁸ This request was granted and the Surgeon General was informed thereof by The Adjutant General under date of May 1, 1917. On May 2, 1917, the Surgeon General requested a written confirmation of the verbal authority given him that day by the Secretary of War to incur a deficiency of $5,000,000 for motor ambulances. Advice was

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received from The Adjutant General on May 10, 1917, that no further action was necessary, the estimates covering this item being before Congress.²⁹

On May 18, 1917, the Surgeon General requested authority to proceed at once, in advance of  the passage of the deficiency bill, to place orders for medical supplies needed for an army of a million men, estimating the cost of those supplies at $25,000,000.³⁰ The reasons cited were: It was becoming increasingly difficult to obtain supplies of all kinds, and prices were constantly advancing. It was considered desirable that the manufacturers have definite orders so that they could systematize their resources and production and begin at once the manufacture of the goods. It was desirable that the orders be placed at once because of the time required to manufacture the supplies. This request was returned May 25 with the information that the Secretary of War, after a personal consideration, in view of the probable passage of the deficiency bill in a few days, did not feel that he could give blanket authority to place orders which would involve a deficiency such as that requested.³¹ As already noted, that bill did not become a law until June 15. Until that date the Medical Department had to depend upon its unobligated balances of the 1917 appropriations, plus the deficiencies authorized by indorsement of May 1 and verbally May 2. Obligations under the former were placed for the articles above listed. Under the latter the following, obligations were incurred.³²

[Table]

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Deliveries on Instruments and dressings were specified to begin within 30 days and to be completed by January 1. 1918.
    Deliveries on dental equipment were to begin within 30 days and to be completed by June 30, 1918.
    Deliveries on blankets, pajamas, and towels were to begin within 30 days and to be completed by January 1, 1918.
    Deliveries on all other articles were to begin within 30 days and to be completed within six months at the most.
    The deliveries specified have been met by the contractors with but few exceptions.

The funds appropriated June 15 practically all were obligated by the middle of July without satisfying the demand for supplies. Additional funds or authority to purchase had become necessary. The deficiency estimates submitted June 26 had not eventuated into an appropriation. On July 20, the Surgeon General requested authority through The Adjutant General, to proceed at once, under the authority of section 3832, Revised Statutes, with the purchase of supplies as follows:³³

Gas masks (devolved upon the Medical Department to provide)	$12,000,000
Surgical dressings	10,000,000
Veterinary instruments and supplies	1,000,000
Various hospital supplies	6,000,000
Total	29,000,000

    This request was approved by the Secretary of War July 23, 1917. ³³

Owing to the delay in the passage of the deficiency bill, additional authority to purchase supplies became necessary in September, 1917. On September 12 the Secretary of War authorized the Surgeon General to proceed with the purchase of the following articles under section 3732. Revised Statutes, as amended: ³⁴

Cooking utensils and tableware	$700,000
Fabrics and textiles	5,000,000
Hardware and metal articles	350,000
Medical and surgical appliances	550,000
Medicines and antiseptics	300,000
Rubber goods	350,000
Stationary	150,000
Surgical dressings	8,000,000
Tin containers	200,000
Wooden articles	1,000,000
Miscellaneous supplies	900,000
Total	17,500,000

The obligations, which had been incurred for medical and hospital supplies in advance of appropriations from August 9, 1917, when all balances then on hand had been pledged, to October 6, 1917, when the appropriations made in the deficiency act of that date became available, were as follows:

Books	$49,292.80
Dental equipment and supplies	471,525.69
Dishes, kitchen equipment, enamel ware	111,245.44
Dressings, including gauze, cotton, sutures, adhesive plaster, splints:
Human	942,200.63
Veterinary	396,018.00

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Field chests, litters, packsaddles	$850,823.25
Gas mask parts and assembling same	1,844,150.00
Hospital furniture exclusive of metal beds, including cabinets, cots, stools, chairs, food carts	587,426.77
Instruments:
Human	1,006,000.00
Veterinary	270,250.00
Laboratory equipment and supplies	40,198.76
Medicines, antiseptics disinfectant:
Human	1,106,713.44
Veterinary	342,000.00
Metal beds, mattresses, cotton pads, pillows	1,212,355.00
Motor vehicles and spare parts for same	1,489,247.00
Rubber goods	22,992.60
Stationary, typewriters, diagnosis tags	156,275.54
Sterilizers and boilers for same	107,768.22
Textiles, including blankets (human and horse), sheets,    bed sacks, pillow sacks, towels, pajamas, shirts, bath    robes, mosquito bars	9,311,523.48
X-ray equipment and supplies	111,781.98
Miscellaneous hospital supplies, including soaps; urinals    and bedpans; brooms and brushes; glassware,     including bottles, flasks, ampoules, and vials; clinical    thermometers; toilet paper; slippers; screens for beds;    etc.	275,334.99
	20,707,124.46

The shortage of funds which threatened in May, 1918, was met by the authorization of Congress on June 4 to enter into contracts and incur obligations not to exceed $33,000,000 in addition to existing appropriations.³⁵

REFERENCES

(1) Act of July 8, 1918 (40 Stats. 821)
(2) Letter from the Surgeon General to the department surgeon, Southern Department, August 10, 1916, relative to equipping other ambulance companies with motor equipment.  On file, Finance and Supply Division S.G.O., 11,220-67-1.

(3) Letter from the Surgeon General to Chief Clerk, War Department, February 14, 1917, relative to withdrawals from Treasury and obligations of appropriations for fiscal year 1917.  On file Record Room, S.G.O., 152,239-5-B (Old Files.)
(4) First indorsement, Surgeon General\u0019 s Office to The Adjutant General, February 2, 1917, relative to estimates for an army of 1,000,000 men.  On file, Record Room, S.G.O., Old Files, 154,905.-B

(5) First indorsement, Surgeon General\u0019 s Office, to The Adjutant General, March 31, 1917, relative to estimates for the equipment  of 1,000,000 men, and formal estimate of March 31,  1917.  On file, Record Room, S.G.O., 154,905-G-1 (Old Files).
(6) Second indorsement, Surgeon General\u0019 s Office, to the Adjutant General, May 5, 1917, relative to deficiency and estimats.  On File,  Record Room,  S.G.O., 152,239-7 (Old Files).
(7) Act of June 15, 1917 (40 Stats. 182).
(8) Act of May 12, 1917 (40 Stats. 40).

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(9) Letter from Assistant and Chief Clerk, War Department, to the Surgeon General, June 18, 1917, relative to additional estimates.  On file, Record Room, S.G.O., 152,239.-8 (old Files).
(10) Supplemental estimates, Medical and Hospital Department, 1918. On file, Record Room, S. G. O., 111.1 (f. y. 1918).
(11) First indorsement, Surgeon General to the Assistant and Chief Clerk, War Department, June 30, 1917, relative to additional estimates. On file, Record Room, S. G. O., 158,777.10 (Old Files).
(12) Act of October 6, 1917 (40 Stats. 345).
(13) Obligations incurred against Medical and Hospital Department, 1918, of April 20, 1918, filed with estimates Medical and Hospital Department, April 30, 1918. On file, Record Room, S. G. O., 111.1 (f. y. 1918).
(14) Letter from the Surgeon General to the Secretary of War, April 30, 1918. Subject: Deficiency estimates, fiscal year 1918. On file, Record Room, S. G. O., 111.1 (f. y. 1918).
(15) Act of June 4, 1918 (40 Stats. 594).
(16) Letter from the Surgeon General to the Director of Operations, Chief of Staff, Room 344, State, War, and Navy Building, June 20, 1918. Subject: Deficiency estimates
1918. On file, Record Room, S. G. O., 111.1 (f. y. 1918).
(17) Act of July 8, 1918 (40 Stats. 821).
(18) Letter from the Surgeon General to the Secretary of War, September 15, 1917, and to Chief of Staff, May 16, 1918. Subject: Estimates of appropriations 1919. On file, Record Room, S. G. O., 166,322-K, and 111.1 (f. y. 1919) (Old Files).
(19) First endorsement, The Adjutant General\u0019 s Office, to the Surgeon General, May 21, 1918, relative to strength of Army under estimates for 1919. On file, Record Room, S. G. O., 111.03 (Med. Dept.).
(20) Act of July 9, 1918 (40 Stats. 845).
(21) Approved Military Program, 80 divisions, received from Chief of Staff, July 25, 1918. On file, Finance and Supply Division, S. G. O., confidential files.
(22) Letter from the Director of Operations, General Staff, to the Surgeon General, July 25, 1918. Subject: Military programs for fiscal year 1918-19. On file, Finance and Supply Division, S. G. O., confidential files.
(23) Act of November 4, 1918 (40 Stats. 1020).
(24) Annual Report of the Surgeon General, U. S. Army, 1919, Vol. II, 1191-1193.
(25) Act of April 17, 1917 (40 Stats. 28).
(26) Letter from The Adjutant General to the Surgeon General, April 23, 1917. Subject: Statement of funds needed for emergency purposes. On file, Record Room, S. G. O., 169,966 (Old Files).
(27) Memorandum from the Chief of Staff through The Adjutant General, to the Surgeon General, May 10, 1917. Subject: Statement of funds needed for emergency purposes. On file, Record Room, S. G. O., 169,966 (Old Files).
(28) Letter from the Surgeon General to The Adjutant General, April 25, 1917. Subject: Authority to incur a deficiency for medical and hospital supplies. On file, Record Room, S. G. O., 152,239-6 (Old Files).
(29) First indorsement, The Adjutant General to the Surgeon General, May 10, 1917, relative to a deficiency for motor ambulances. On file, Record Room, S. G. O., 152,239-7.
(30) Letter from the Surgeon General to The Adjutant General, May 18, 1917. Subject: Medical supplies for an army of a million men. On file, Finance and Supply Division, S. G. O., 14,727-B.
(31) First indorsement, The Adjutant General to the Surgeon General, May 25, 1917, on the foregoing letter. On file, Finance and Supply Division, S. G. O., 14,727-B. (A. G. O. 2600272).
(32) Memorandum prepared by Col. H. C. Fisher, M. C., Surgeon General\u0019 s Office, December 20, 1917, regarding Medical Department supplies. On file, Record Room, S. G. O., 111.1 (f. y. 1918).

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(33) Letter from the Surgeon General to The Adjutant General, July 20, 1917. Subject Authority to incur a deficiency for medical and hospital supplies, with the approval of the Secretary indorsed thereon. On file, Record Roon1, S. G. O., 152,239-8A (Old Files).

(34) Letter from the Surgeons General to the honorable the Secretary of War, September 10, 1917. Subject: Authority to incur a deficiency for medical and hospital supplies. On file, Finance and Supply Division, S. G. O., Secretary\u0019 s approval is 750-660/4  indorsed thereon.
(35) Act of June 4, 1918 (40 Stats. 594).