INTERNAL RELATIONS. 261 



of the same name. The prices would be given by the fly bills 

 unless otherwise established. 



It is a moot question as to who should be the assistant inspector 

 and the inspector required by the form to certify as to the quantity 

 and quality of the materials enumerated. Inasmuch as I can find 

 in neither the Regulations nor in orders anything about inspectors 

 for arsenal purposes, except for coal, I am led to hope that the 

 signature of the principal receiving officer may be held conclusive. 

 Under this supposition the certificates should be signed by the 

 Ordnance Storekeeper or by the Executive Officer, depending 

 upon the return on which the material was received. The cards, 

 the registered acts of these officers or of their subordinates, would 

 show precisely who was responsible for the material accepted. 



The certificates, the fly bills and the cards would then go to 

 the Commanding Officer, who would be able to see for himself, 

 before signing the certificate, that the rights of both the creditor 

 and the government had been protected. 



To prevent the same card from being used twice in making out 

 certificates, it might be well for the Commanding Officer to have 

 the cards stamped after comparing them. 



2. Compiling Vouchers. 



The pay clerk should sort each batch bearing the name of the 

 same creditor according to appropriations. The cards under each 

 appropriation being then sorted according to the nomenclature, 

 would give the voucher form, to be completed by adding the 

 prices given by the certificate of inspection. When the voucher 

 has been prepared the clerk should stamp the corresponding 

 cards " Entered on voucher No. , (month), 188 ." 



3. Compiling the Monthly Abstracts of Purchases. 



After the cards have been entered on the vouchers, they should 

 all be sorted according to nomenclature. This may be easily 

 done by interpolating cards relating to the same material and 

 bearing the same voucher number among the cards previously 

 sorted. Copying the names gives the headings sought in their 

 proper order, and the abstract may be compiled vertically. See 



