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Estimate Circular.

Treasury Department,
September 1, 1870.

[[stamp]] THE NATIONAL ARCHIVES OF THE UNITED STATES [[/stamp]]

(SIR: Herewith find blank forms for estimates, in accordance with the plan of publication adopted for the last fiscal year, and used in the Book of Estimates, and in conformity to law. I have to request that you will use these blanks in preparing the estimates for your Department.)

The column headed "General Object-Title of the Appropriation" should contain, as nearly as possible, the title, adopted for the same object in the Book of Estimates of last year.

In estimating for new objects, it is desirable that the title of appropriation be put in as few words as possible. The estimate of the amount required for the service of your Department will be the exact amount you expect to be called upon to expend during the fiscal year, as, by the provisions of the fifth section of the Act of July 12, 1870, unexpended balances are not applicable to the service of the succeeding year.

The details and explanations of each estimate should appear in the [[strikethrough]] volume [[/strikethrough]] column provided therefor, and should be as full and explicit as possible. It is suggested, however, that where no provision of law requires the amounts to be given in detail, it would be better to merely state the objects to which the expenditure is to be applied, without giving the amount which will be required for each of the several items in detail.

In the estimates for all the expenditures specifically provided for by acts of Congress, a reference to the acts should be made in the form provided in these blanks. Where the estimate is not specifically authorized by law, but only by appropriations previously made, the word "appropriated" should take the place of the date of the act, and the paragraph in which the appropriation occurs should be referred to by volume, page, and section. Where an item is neither authorized by an act of Congress nor previously appropriated for, the word "submitted" should be introduced in lieu of date of act.

The references to the statues are specifically required by law, and the other references here suggested will be a means of greatly facilitating the labor of the committees of Congress. 

Estimates for new specific objects, such as light-houses, custom houses, post offices, forts, rivers, harbors or other public works or improvements, should be accompanied by a detailed estimate of the cost of the whole work as required by law. Where estimates vary materially from the amounts appropriated for the present fiscal year, the variations should be explained by concise notes. Where these notes are extended, it will be better to have them in the form of a letter of explanation, that they may be printed in the Appendix instead of in the body of the Book of Estimates.

Estimates for salaries or compensation should always be specific, and should never be combined with estimates for general expenses or contingencies. Neither should contingent or general expenses estimates contain items for salaries or compensation.

Additional blanks may be had on application to this office; and all estimates should be forwarded on or before the 15th of October, to allow of their preparation and publication within the time required by law.

Very respectfully,
WM. A. RICHARDSON,
Acting Secretary.