EXHIBIT A.-Total and per capita comparison of direct Federal expenditures and Federal grants-in-aid in and for all States and Territories together in and for Puerto Rico, fiscal years 1941 and 1942 separately-Continued

Source: 1941 and 1942 reports of the Secretary of the Treasury Department, tables 65 and 102, respectively.

EXHIBIT B

The attached table indicates, in order of decreasing rank by States and Territories certain per capita federal expenditures for the fiscal year 1942. The expenditures are those which were made by the Federal Government for the benefit of the 48 States, the District of Columbia and the Territories, rather than directly on behalf of the National Government itself. For instance, expenditures for all Army activities except river and harbor projects are excluded from the figures, as are also expenditures for the Custom Service. Post Office, Lighthouse Service, etc.

Federal expenditures on behalf of States and Territories and direct payment and grants to States, in order of per capita amounts, fiscal year 1942

Source: 1942 Report of the Secretary of the Treasury.
ADDENDUM No. 1 TO THIRD REVISION OF "STATISTICAL DATA INDICATING
PUERTO RICAN-UNITED STATES FISCAL RELATIONSHIPS, 1941-42 ON PRELIMI-
NARY SUMMARY OF POSSIBLE GAINS AND LOSSES TO PUERTO RICAN UNDER
TWO DIFFERENT STATUTES"

It has been called to our attention that, if Puerto Rico were a state, it would lose, in addition to the United States excise tax on distilled spirits, whose revenues in 1942 were $13,940,000, the customs duties collected by the United States customs and transferred to Puerto Rico. In 1942 these were $2,085,000. The addition of this amount to II would increase the net loss to Puerto Rico from $33,016,000 to $35,101,000. If Puerto Rico were independent, of course, these or higher rates could be established, so that no "gain" or "loss" vis-à-vis on United States would be involved.

EXHIBIT No. 26

On page 270 Mr. Crawford referred to a brief summary of receipts, disbursements, and cash balance on hand as of April 30, 1943. This information, items 10, 16, and 17, respectively, from the Department of Finance Report prepared by Mr. Rafael Buscaglia, is as follows:

Department of finance, Bureau of General.Accounting

TOTAL REVENUE, TRUST AND SPECIAL FUND RECEIPTS JULY 1, 1942, TO APR. 30, 1943

DISBURSEMENTS FORM GENERAL FUND AND TRUST FUND-FISCAL YEAR, 1942-43

Department of finance, Bureau of General Accounting—Continued

DISBURSEMENTS FROM GENERAL FUND AND TRUST FUND-FISCAL YEAR, 1942-43UP TO APR, 30, 1943

Analysis of cash balances, insular and municipal funds
[Department of Finance, Bureau of General Accounting]

EXHIBIT No. 27

On page 305 reference was made to copies of several insular laws to be supplied by Senator Jose A. Balseiro at the end of the hearings. Act No. 252, to create the Development Bank of Puerto Rico, appears as exhibit No. 18. Act No. 188 to create the Puerto Rico Development Company appears as exhibit No. 19. The remaining acts referred to by Senator Balseiro follow in this order:

1. Act No. 83, approved May 2, 1941, for creation of the water resources authority.

2. Act No. 125, approved May 7, 1942, to create the transportation authority. 3. Act No. 212, approved May 12, 1942, to create the communications authority.

4. Act No. 213, approved May 12, 1942, to create the planning board.

5. Act No. 221, approved May 12, 1942, to create the sugar public service authority.

WATER RESOURCES AUTHORITY

[No. 83]

AN ACT Creating the Puerto Rico Water Resources Authority; providing for its powers and duties; transferring to it all the properties, rights, duties, and obligations of the utilization of the water resources; authorizing it to acquire, construct, maintain, operate, improve, and extend revenue-producing undertakings to continue the development of the water resources of the island; providing for the fixing and collecting of rates, fees, and other charges for the services of such undertakings and for the segregating or combining and the pledging, charging and otherwise encumbering of the revenues thereof; authorizing it to accept grants and loans from the United States or any agency or instrumentality thereof, to borrow money, and to issue negotiable bonds; providing for the payment of such bonds and for the rights of the holders thereof; authorizing the people of Puerto Rico to acquire real property for the authority; authoriz ing the municipalities and political subdivisions to grant and convey real property to the authority: declaring of public utility any works, projects and realties necessary for carrying out the purposes of this act; prohibiting the granting of injunction preventing the enforceability of this act, and for other purposes Be it enacted by the Legislature of Puerto Rico:

Section 1.-That this Act may be cited as the "Puerto Rico Water Resources Authority Act."

DEFINITIONS

Section 2.-The following terms, whenever used or referred to in this Act, shall have the following meanings, except where the context clearly indicates otherwise:

(a) The term "Authority" shall mean the Puerto Rico Water Resources Authority created by this Act.

(b) The term "Board" shall mean the governing body of the Authority. (c) The term "bonds" shall mean the bonds, temporary bonds, debentures, notes, interim bonds, receipts, certificates, or other evidences of indebtedness or obligations which the Authority is authorized to issue pursuant to this Act.

(d) The term "undertaking" shall mean any one or a combination of two or more of the following for continuing the development of the water resources of Puerto Rico: water, irrigation, electric, heat, light, or power works, facilities, structures, plants or systems, together with all parts thereof, appurtenances thereto, and lands, rights in lands, water rights, rights and privileges in connection therewith and including, but not limited to, irrigation and hydroelectric supply and distribution systems, plants for generating electricity by water power or by any other means, including steam, and stations, reservoirs, dams, canals, tunnels, conduits, transmission and distribution lines, and other facilities and appurtenances necessary, useful, or customarily used and employed in the production, diversion, collection, storage, conservation, utilization, transportation, distribution, sale, exchange, or other disposition of water or electric energy.

(e) The term "Federal agency" shall mean the United States of America, the President, or any department of, or corporation, agency, or instrumentality heretofore or hereafter created, designated, or established by, the United States of America.

(f) The term "holder of bonds" or "bondholder" or any similar term shall mean any person who shall be the bearer of any outstanding bond or bonds registered to bearer or not registered, or the registered owner of any outstanding bond or bonds which at the time shall be registered other than to bearer.