OFFICE WORK OF A GARRISON BATTERY. 
51 
monthly state of accounts in the savings hank ledger in which the 
deposit appears, as well as the entry of the deposit in the battery ledger. 
The Major has the man's receipt for all withdrawals in the S.B. ledger, 
the S.B. Form No. 2, and in the cash hook, as well as the entries 
in the battery ledger of all transactions. 
81. Thus no question ought ever to arise about any transaction 
with the men, once the monthly settlement is completed, as long as 
the man is never allowed to sign a receipt in advance, and as long 
as no alteration, however well meant, is permitted to be made in an 
account after it has been signed. 
82. There are other pecuniary transactions with the men that 
may be called “indirect.” Some of their money goes each month 
in subscriptions to Battery Clubs, or to Funds (Cricket, Library, etc.), 
collected by means of stoppages entered in the ledger, while part 
of the cash of these funds is derived from subscriptions of officers, 
that is, from money that has never passed through the Pay List, 
and that is not accounted for to Government. For all these funds 
the Major is practically responsible; and he accounts for them by 
means of a Fund Book (para. 21). At the end of each month he 
has to carry from his cash book to the separate account of each fund, 
all the sums that have been stopped from the men on that account. 
These funds often have separate Treasurers who receive the money 
from the Major: but, while officers change so rapidly as at present, 
it is best for the Major to keep the cash himself. It would seem more 
correct for all officers'’ subscriptions, canteen grants in aid of any 
fund, etc., to be only entered in the fund book, and not to appear 
in the cash book, as they form no part of the Government money 
of which the cash book is really an account; but it seems probable 
that this point may be settled in an opposite sense by authority. 
Where the cash of the funds is kept with that of the battery, their 
cash balances would appear in the battery balance sheet (para. 14 and 
89) as debts due by the battery. 
83. With the Government the Major accounts by means of his Pay 
List, W.O. Form 1075, now to be replaced by W.O. Form 357 with 356. 
These forms are not necessarily complicated, but at present they are 
so by the number of different rates of stoppages and allowances. 
Practically the system is this: the Major takes credit for all pay, G.C. 
pay, additional pay, S.B. withdrawals, all allowances, and all claims 
against Government, including any balance in his favour in the last 
Pay List, or in the observations thereon. He debits himself with all 
the cash he has received from Government, all S.B. deposits, and all 
amounts recovered from the men, by means of stoppages, for imprison¬ 
ment, deprivation of pay, fines for drunkenness, hospital stoppages, or 
cost of clothing or necessaries, militia stoppages, as well as any balance 
against him in his last Pay List, or the observations thereon (para. 87). 
The whole of the Government charges for or against the men are shown 
