OFFICE WORK OE A GARRISON BATTERY. 
83 
Clothing . -—Account. 
146. The Major has to account for all the mass of clothing received,, 
and to prove all his transactions with the men and with Pimlico. With 
the men he accounts by means of the form for the clothing account 
in their own account books. This form shows all the issues to the men, 
and as both the men and the Major have signed to all entries, and as 
each issue can be further proved by the man’s signature to a corre¬ 
sponding entry in the clothing stock book, or in the case of transfers, 
by reference to the transfer clothing return (paras. 27 and 142), 
also signed by the man, there ought to be no dispute about entries. 
Thus the man has in his possession a complete account of the 
issues recorded against him, while the Major has in his stock book a 
detailed account of each issue, and in the “ nominal roll” of his 
clothing ledger (see para. 167) a complete record of all the clothing in 
possession of the man. However, a great change is required in this 
system. In the first place, in the maids book the signatures to eaeh 
issue are on a different sheet to the record itself, so that by accident or 
design all the signatures can be separated from the account and 
destroyed. In the next place, the form gives the man no record of the 
withdrawal of old articles taken away as time-expired. Now there will 
in future be a constant series of such withdrawals, and provision should 
be made to record them in the man’s book. It appears to me that these 
withdrawals of old issues, and the difficulty that will exist, with the 
best-kept accounts, as to the exact number and dates of issue of articles 
of clothing the man has in his possession, will make it necessary to 
start an entirely new account with the men. I propose a “ Clothing 
Detailed Account Book,” for which see para. 171. 
147. With Pimlico the Major accounts as follows :—The clothing is 
divided into “ new,” that is, articles never issued to any man, and 
“ part worn,” that is, articles that have been issued; and the system of 
account is that a new article received by the battery is taken up and 
accounted for as “ new ” until it is issued, when it is struck off the 
“new” account and taken up as “ part worn.” Under this latter 
heading it is accounted for as long as it is in wear or in store, until it is 
regularly struck off the charge of the battery. Thus all clothing taken 
away by a transfer is obviously P.W., and is so struck off that heading. 
Clothing brought by a transfer is also P.W., and is so taken up under 
that description. This rule, as do all the details in the following 
description, applies to all articles of clothing, tunics, boots, helmets, coats, 
leggings, etc., but not to necessaries, the account of which ceases with 
their issue. 
148. All the account with Pimlico is contained in the clothing ledger 
which records etery transaction for one year from 1st April, under the 
following heads: New Clothing; Part Worn; Nominal Roll, or 
detailed account of the issue to each man; Regimental Necessaries; 
Sea Kitt Necessaries. 
