46 PRESENT SYSTEM. 



bers in the margin of the abstract. In abstract 5, which has no 

 vouchers, it is the custom to distribute the expenditures among 

 the following agencies : 



1. In experimental firing and salutes. 



2. In making small arm ammunition. 



3. In repairs and preservation of Post. 



4. In fabrication, repair and preservation of stores. 



5. In running steam engine, repairing tools and machinery. 



6. In office duties and lighting of Post. 



7. On account of public animals, and repairs of wagons, carts 

 and harness. 



8. In erection, repair and preservation of public buildings. 



9. In repair and preservation of armament of forts. 



10. In repair and preservation of field and siege carriages, and 

 Ordnance stores. 



11. In fixing cannon ammunition. 



12. Issued for current service at the Post. 



These agencies occupy the first left-hand column of the abstract; 

 so that the names of the material expended on them being in- 

 scribed on the top line, the quantities which will be found at the 

 intersection of each line and column will show the quantity of 

 each material expended for each particular purpose. The footings 

 of the columns give the total quantity of each kind of material 

 expended, irrespective of the agency to which it was applied. 



VOUCHERS. 



Vouchers should always bear the signature of some other per- 

 son than that of the officer making the return. 



Thus, his evidences of receipt are the invoices which he receives 

 from consignors of material, and his evidences of issue are the 

 receipts of those to whom he consigns it. 



The vouchers belonging to abstracts A, C, I, 2, 3, 4, are 

 evidently external to the economy of the arsenal, and explain 

 themselves by the signature of the other party to the transfer of 

 property recorded. So, in his dealings with the Commanding 

 Officer, the Ordnance Storekeeper's vouchers are the former's 



