,48 . PRESENT SYSTEM: 



to the abstract the clerk has to skip from one part of it to the 

 .other and between classes in the same part, with much loss of time 

 and great liability to error. Also in making the classified list of 

 names, confusion is apt to follow the omission or misplacing of any 

 ( of them;' for the whole arrangement depending on the regular 

 sequence of the names, an omission in the order is equivalent to 

 .an admission that the name omitted does not appear elsewhere. 

 The case resembles that of a dictionary or city directory. 



If we had a form of abstract comprising the name of every 

 material dealt with as is the case with many of the abstracts of the 

 Quartermaster's and Commissary Departments, this trouble would 

 be avoided ; but the great variety of material handled by the 

 Ordnance Department renders such an arrangement impossible. 



PREPARATION OF RETURN. 



The quarterly abstracts A, B, C, I, 2, 3; etc., having been pre- 

 pared as specified, are consolidated into the annual abstracts A, 

 B, C, etc., p. II. These annual abstracts are further consolidated 

 into annual statements of receipts and issues, respectively: the 

 former bears the designation of the annual abstracts of receipt 

 (lettered abstracts) in the column of agencies ; and the latter that 

 of the annual abstracts of issue (numbered abstracts). These 

 two statements thus give the total quantity of each item named 

 which was received or issued during the year. 



The return is now made up by adding to the quantities reported 

 on hand by the last. return, the quantities shown by the annual 

 statement of receipts as having been since received ; thus giving 

 the total quantity -to be accounted for. From this is deducted 

 the quantities shown by the annual statement of issues as having 

 been issued since the last, return; thus leaving a total remaining 

 on hand to be accounted for. 



Since the return distinguishes between serviceable and un- 

 serviceable material of the same name, b9th its scope and the 

 labor required in preparing it may be very greatly increased.^ 



