INTERNAL RELATIONS. 265 



nation of the abstract to be compiled ; the names under which this 

 designation occurs being entered on the abstract in order, the 

 most difficult part of the work is done. We have just the names 

 required, and no more, arranged in their exact order. 



Single abstracts are compiled from the ledger slips by entering 

 on them in the sequence of names the total quantities appearing 

 on the slips which contain the designation of the abstract com- 

 piled. 



Hut, if it be an abstract with numbered vouchers, we take from 

 each ledger slip in succession the quantities relating to each 

 voucher, and enter them directly on the abstract on the horizontal 

 line corresponding with the voucher number in the margin. It 

 will be observed that we work in vertical columns, finishing one 

 heading at a time, instead of having to go from page to page, 

 blotting each line before turning the leaf, as is required when car- 

 rying the same horizontal line through several consecutive pages. 



A vertical strip of paper with the numbers of the vouchers on 

 the edge may be carried from column to column, so as to show the 

 exact line reserved for each voucher. 



The work may be checked by reading off the vouchers, follow- 

 ing along the corresponding lines to see that the quantities on 

 the abstract agree with them. 



The footings of the columns in the double abstracts should also 

 agree with the quarterly totals entered in red ink on the ledger as 

 before described. 



NOTE. In compiling abstracts it is possible that it may be found better to use the 

 ledger slips only to give the sequence of names for each abstract, and to fill in the 

 abstract in the usual manner. Such a course would permit all entries on the journal 

 belonging to the same abstract to be bulked before posting to the ledger, without re- 

 gard to the exceptions as to abstracts A, C, I, 2, 3, noted page 248. It is only a 

 question as to which course would in the end be found easiest to practice. 



7. Compiling tlie Returns. 



The subsequent course of the abstracts remains to be determined. 

 They may be combined, as now, into two independent returns ; 

 or, as has been already suggested, may be consolidated into an 

 Arsenal Return resembling the present inventory. 



Whatever course may be desired, means have been provided 

 for carrying it out with economy and dispatch. 



