OFFICE WORK OF A GARRISON BATTERY. 
75 
copy of the clothing ledger to insert at page 65 a nominal list of the 
recruits kitted, with the articles in detail. 
133. The price of necessaries is generally detailed annually in the 
Army Circulars ; at present they are ruled by the list issued with Army 
Circulars of 1st June, 1879. For brass numerals, etc., see 121 of 1877; 
helmets, 239 of 1879. Necessaries of the same quality and price can 
be obtained from civilian dealers with the great advantage that final 
settlement of the account can be made monthly or at any time, 
avoiding the long delay of one or two years that is inevitable if the 
goods are obtained from Pimlico. Necessaries for free kitts for recruits, 
etc., must, however, be obtained from Pimlico. 
A battery proceeding to India may take a twelvemonth’s supply from 
Pimlico with it; for details, see clause 25 of 1875, and appendix as 
altered by clause 8 of 1876, and para. 10 of 197 of 1879. As to supply 
of necessaries see clause 25 of 1876. For price and supply of Bibles 
and Prayer Books, see clause 157 of 1876, articles 27 to 29. They are 
drawn on W.O. Form 681, on 1st January, from the War Office. 
134. Necessaries are marked in the battery store, before issue, with 
the man’s number and battery, and, if there is room, with his name. 
Types or tools for doing this are supplied by Pimlico . The cost of 
marking the first free issue to a recruit, Is. Id., is recovered on W. O. 
Form 857: for all other issues a charge of -Jd. per article is made, 
recovered in the ledger sheet from the man, and the recoveries paid in a 
block sum at the end of the month to the marker. A. C. 15 of 1880. 
135. Regimental necessaries obtained from Pimlico are accounted for 
as follows:—The receipts are shown at pages 57, 59, and 64 in the ledger, 
the P. C. number and date being given in each case, and the issues are 
entered at pages 65 to 72. The printed items require little explanation. 
In the battery copy, at least, a nominal roll of the recruits to wdiom free 
kitts have been given may be inserted at page 65 to prevent any errors, 
though the reference to the nominal roll means that every recruit 
shown there as clothed is supposed also to have been kitted. The 
item at page 65, “gratis to transfers only refers to men transferred 
from other corps whose kitts are completed with articles issued to an 
artillery recruit, but not worn by the corps they have left. The item 
at pages 65 and 74, “ to men released from prison ” does not refer to 
the ordinary issues on payment to men who have made away with 
their kitts, but to the issues to replace articles left and sold when they 
deserted. Para. 100 of Clothing Warrant 1865. Great care will be 
necessary with the table given at page 73 of articles issued on payment, 
to see that it is in agreement with the amounts credited quarterly. 
The final remain given at page 59 must, of course, agree with the 
remain in the necessaries ledger (para. 24) ; in fact the necessaries 
ledger will, to a certain extent, act as a check on this account in the 
clothing ledger. At the end of the clothing year, the 30th June, the 
final remain is struck, and all the articles in store are actually counted 
by the same Board of Survey (see para. 169) that counts all the 
