EXTERNAL RELATIONS. 53 



have been consumed, until, in fact, it becomes necessary or con- 

 venient to make out the accounts. 



The Storekeeper will be wise, then, not to sign until the pre- 

 ceding signatures have been completed, for by par. 67, Ordnance 

 Regulations, the Inspector is the agent of the Commanding Offi- 

 cer, if he be not, as he sometimes is, the Commanding Officer 

 himself. 



In any case, the acknowledgment of receipt of material by an 

 employee or subordinate is not conclusive when such independ- 

 ent testimony as the invoice given by the fly bill of the dealer 

 can be obtained. 



Abstract of Sales, 3^ 



Turning to the parallel abstract, that of sales, we find occasion, 

 for the same uncertainty ; although, as the government does not 

 give the credit which it requires of private individuals, the mis- 

 chief is less felt. 



Abstracts relating to the Current Service Return, abstracts 5 and E. 



Turning to these abstracts on page 45, it will be observed as 

 a significant fact, that so little is property once put into current 

 service expected to be returned to store, that issues of it for that 

 purpose are grouped with such expenditures as those of powder 

 for firing salutes, of forage, and of material consumed in manu- 

 factures of different kinds. Receipts from current service by 

 the Storekeeper are also classed with unexpected " finds " of 

 property about the post. 



With a proper system it would be quite as easy to return 

 property to store for safe-keeping- as to draw it from store for 

 use ; and whether .in. store or without, its accountability would 

 be maintained. 



Annual Property Return. 



* 



To diminish the size of the abstracts and for other reasons, it 

 is not unusual to discontinue purchases and issues for a week or 

 so toward the end of the year. Notwithstanding this aid to the 

 accountant, by which he can only profit at the expense of other 



