ORDNANCE PROPER TY REG ULA TfONS. 1 3 



service of the post, which are in charge of the commanding 

 officer thereof. 



3. The commanding officer of each post is accountable for all 

 ordnance and ordnance stores at the post, not issued to the com- 

 pany or detachment commanders, or not in charge of an officer 

 of ordnance or an ordnance storekeeper. 



***** 



12. The object of making a return is to present, at stated 

 times, in a condensed form, according to a well-arranged sys- 

 tem, an exact account, duly vouched for, of all the property with 

 which an officer is properly to be debited, and also of all prop- 

 erty with which he is to be credited. The difference between 

 the two gives his exact accountability. 



*****#.# 



20. At armories, arsenals, or other ordnance establishments, 

 where purchases and fabrications are made, abstracts of each are 

 prepared, covering all vouchers under each head accumulated 

 during the quarter, according to Forms 6 and 7. These ab- 

 stracts are entered on the returns in the order indicated above. 



21. Where ordnance stores, previously borne on the return as 

 unserviceable, have been repaired during the quarter, or when 

 important repairs have been made during the quarter to stores 

 previously reported as serviceable, either under the authority of 

 a duly authorized inspector or that conveyed by the Regulations 

 of the Army, a list of stores so repaired and transferred from 

 unserviceable to serviceable during the quarter is made out and 

 entered as follows : 



First. On the debit portion of the return, immediately after 

 the abstracts of fabrications and purchases ; or, if there are none, 

 after the receipt of stores, taking up all serviceable articles under 

 the proper headings. 



Second. On the credit portion of the return, using the last 

 line, and entering all unserviceable articles in their proper 

 columns. The principle being to add all the serviceable stores 

 to the officer's responsibility, and from it to subtract all the un- 

 serviceable ones. 



