i 4 LA WS AND REG ULA TIONS. 



******* 

 27. Ammunition and material for manufacture or repairs are 

 the only ordnance stores which are " expended," taking the 

 meaning of the word as used in a quarterly return. When 

 ammunition or material for repairs or manufacture has been ex- 

 pended, an abstract of such expenditures is prepared ; the total 

 of such expenditures, as shown by this abstract, is entered after 

 the words, " Expended as per abstract;" the date is that of the 

 last day of the quarter, and the number the next to that of the 

 last voucher entered. In the abstract is stated explicitly whether 

 the stores have been expended in practice, in action, or for repairs, 

 and the amount expended under each head respectively. 

 ******* 



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

 special books are kept, corresponding respectively to the various 

 abstracts required by the Ordnance Office to be entered in the 

 quarterly return. These books are as follows : for " Stores re- 

 ceived from the Army," " Received from contractors," " Received 

 from sundry persons," " Fabrications," " Repairs," " Purchases," 

 and " Stores taken up;" the sum of all the entries in each form- 

 ing the total to be accounted for at the post. 



In like manner for " Issues to the Regular Army," " Issues to 

 the volunteers and militia," " Issues to forts and permanent bat- 

 teries," " Sales to officers for their personal use," " Issues to 

 sundry persons," " Condemned stores," arranged under the vari- 

 ous heads of repaired, broken up, sold, or dropped ; " Expendi- 

 tures," under the heads indicated by the business of the post ; 

 "Issued for current service," and "Stores lost or destroyed," 

 etc., etc., the sum of these entries forming the total accounted for. 



Whether all, or how many, of these books are required, is 

 decided by the extent of the business at, and the importance of, 

 the post ; but every means are taken to be able to present to an 

 inspecting officer, at any time, full and satisfactory records of the 

 current transactions of the establishment. 



