have been instrumental in introducing uniform methods of accounting in the different educational institutions, making it possible for the first time for the Bureau of Education to formulate a single schedule for expenditures which can be made out by the treasurers of all the land-grant colleges.

EXPENDITURES

This being the first year that expenditure statistics have been gathered by the United States Bureau of Education, it is believed that some explanation of these data should be offered in this bulletin.

The expenditures have been tabulated in Table 16, which is divided into four parts, as follows: Part I for salaries and wages for operation and maintenance; Part II for materials, supplies, and other expenses for operation and maintenance; Part III, capital outlay for equip ment and lands, buildings, and land improvements; and Part IV grand totals for each of the following items:

Administration and general (Table 16, Part IV, column 2) includes the expenses of administration, general offices, general departments, and expenses not directly connected with instruction, but does not include libraries or physical plant.

Resident instruction (column 3) includes all expenses directly connected with instruction in the departments physical education and military training, including salaries of college deans and other administrative expenses of the educational departments.

General library (column 4) includes all expenses incident to the operation and purchase of books, magazines, etc., for the university libraries.

Extension (column 5) includes all extension service and correspondence courses.

Experiment station and other organized research (column 6) includes expenses of the agricultural experiment stations, engineering experiment stations, and other research which is separately budgeted and reported.

Physical plant operation and maintenance (column 7) in cludes heat, light, water, upkeep of buildings and grounds, power, janitor service, police service, supplies, repairs, etc., but not selfsupporting enterprises, such as dormitories and dining halls.

Supplementary operations (column 8) includes bookstores, student hospitals, stores, and service departments, as well as athletics, if handled by the university.

Dormitories (column 9) includes all expense of operation, maintenance, and capital outlay.

Dining halls (column 10) includes all expense of operation, maintenance, and capital outlay for equipment.

Hospitals (column 11) includes medical school hospitals, but not student hospitals or infirmaries which are usually covered by health fees.

Physical plant extensions (column 12) includes all outlays for land, buildings, and land improvements.

Trust funds (column 13) includes all expenditures for noneducational purposes from trust funds such as fellowships, scholarships, student loans, etc.

HOW THE LAND-GRANT COLLEGE DOLLAR WAS SPENT IN 1924-25

FIG. 3.-EXPENDITURES

Grand total (column 14) is the total expenditures included in Table 16, Parts I, II, and III.

These figures were gathered for the year ended June 30, 1925, from those land-grant colleges which are attended primarily or exclusively by white students. The total expenditures are represented by $111,239,902.

Figure 3 shows how the land-grant college dollar was spent in 1924-25. Out of every dollar, 38 cents was spent for resident

94000-26- 4

EXPERIMENT STATION AND RESEARCH $ 8,167,157

instruction, 12 cents for extension, 11 cents for physical plant extensions, 8 cents for physical plant operation and maintenance, 7 cents for experiment stations and research, 6 cents for supplementary operations, 6 cents for administration, 3 cents for dining halls, 3 cents for dormitories, 2 cents for hospitals, 2 cents for scholarships, etc., and 2 cents for general library.

Figure 4 illustrates how this amount was expended, the greater part being spent on resident instruction.

Table 4.-NEW BUILDINGS-New buildings and additions to buildings completed during the year ended June 30, 1923, for institutions attended primarily or exclusively by white students-Cost of same.

Alabama-Engineering hall-$225,000.

Alaska-Agricultural shop; addition to mine shop-$2,215.

Arkansas-Women's gymnasium; farm barns and cottages; greenhouse addition-$39,500.

California-Miscellaneous buildings, additions, and rebuilding. (Work in progress included.)—$230,626.
Connecticut-Shop; barns; horticultural department building; poultry department building-$79,961.
Florida-Unit of auditorium; unit of library-$300,000.

Georgia-Cottages; dormitory; feed shed; isolation barn-$29,253.
Hawaii-Library-$156,514.

Illinois-Agricultural building; residence; dormitory; laboratories; miscellaneous buildings-$1,649,391. Indiana-Heating and power plant building and equipment; engineering building; laboratory; poultry husbandry building; addition and small building-$595,968.

Iowa-Hospital addition; dormitory addition; library; miscellaneous buildings-$952,850.

Kansas-Miscellaneous buildings-$44,000.

Louisiana-Library; engineering, agricultural, administration, law, and chemical buildings-$1,410,000. Maine-Arts and science building-$174,010.

Maryland-Alterations university hospital-$75,000.

Massachusetts:

Amherst-Laboratory; miscellaneous-$320,650.

Michigan-Power house-$150,000.

Minnesota-Library; greenhouse; electrical engineering building-$1,642,811.

Montana-Cattle barn; poultry building-$33,775.

Nebraska-Memorial stadium-$500,000.

Nevada-Addition to library-$2,137.

New Hampshire-Dormitory-$20,000.

New Jersey-Dormitories; lodge-$104,828.

North Carolina-Dormitory; library; barn; power plant; gymnasium; miscellaneous buildings and im provements. (Work in progress included.)-$722,194.

Ohio-Dormitory; university hospital; engineering experiment station; administration, animal husbandry, commerce, education, medicine and dentistry, and journalism buildings-$2,528,800.

Oregon-Stadium unit; barn-$55,641.

Pennsylvania-Additions to dormitories and to sewage disposal plant-$90,073.

Porto Rico-President's residence-$18,000.

Tennessee-Addition to laboratory; power plant; dormitory and cafeteria; physical education building$390,235.

Texas-Dormitories; gymnasium; hotel; poultry husbandry, and agricultural and horticultural buildings-$253,729.

Utah-Greenhouse-$12,429.

Virginia-Addition to administration building; barn-$11,000.

Wisconsin-Dormitories; buildings for various departments; stadium; athletic field; barns; laboratories; hospital; greenhouse; miscellaneous buildings and improvements-$388,818.

Wyoming-Library; light and power system; shops-$296,013.

Total cost of new buildings and additions, $13,505,421.

SUMMER SCHOOLS

The work of the majority of the land-grant colleges is organized upon the semester basis. The summer schools are separately organized and conducted. However, Alaska, Connecticut, Hawaii, and Rhode Island do not offer summer courses; and the land-grant colleges in Arkansas. Georgia, Iowa, Louisiana, Massachusetts (Amherst and Cambridge), Michigan, Minnesota, Montana, New Hampshire, North Dakota, Ohio, Oklahoma, Oregon, South Dakota, Utah, Virginia, and Wyoming are organized on the term or quarter plan, under which the summer session is a regular part of the school year.

Where the summer session is separately organized and conducted, college credit toward the bachelor's or master's degree is usually given. Under the quarterly plan the same credit is given for the summer as for the other quarters.

The summer session offers opportunity whereby teachers may secure additional educational requirements laid down by the State departments and meets the needs of the public-school teachers who desire to spend part of their summer vacation in serious study or investigation. High-school teachers, supervision officers, and teachers of special subjects find a profitable vacation and enjoyable experience at the summer sessions of the land-grant colleges.