88 OFFICE WORK OF A GARRISON BATTERY. 
the year have their names placed at the end of the others, hut before 
recruits. 
Recruits are entered in a separate list with that heading. Non¬ 
commissioned Officers promoted are shown first in the rank they held 
on 1st July, and then in that to which they were raised; thus a corporal 
promoted sergeant in November 1879 would appear among the corporals, 
where his October issue of boots would be recorded, and then among 
the sergeants for his April issue. 
163. During the year, as each issue of any new clothing is made to 
a man, a “ |” in black ink is inserted in the proper column against his 
name. If any P.W. issue is made, whether tunic, helmet, etc., instead 
of a “ | ” the letters P.W., with the original date of issue of the article 
below, are inserted in the proper column; thus, a man receiving in July 
1879 a tunic of 1878 issue, would have inserted in the “ tunic 33 
column opposite his name. These entries must be carefully checked, 
both at the time of issue and in October and April, after the two yearly 
issues, by means of the stock book, the detailed account (para. 171), 
and the men’s account books. The man’s signature to the stock book, 
or the detailed account, and his own book, will * prove the issue; 
whether he was really entitled thereto can be proved by reference to the 
old ledger if he was clothed last year by the battery, or if he was a 
transfer by reference to the transfer clothing return book (para. 142). 
The detailed account, however, is the best for reference, as it gives such a 
complete history of the issues. When compensation is given the letter 
“ C,” in red ink, is entered in all the columns in which the issue of 
articles would otherwise have been recorded. 
164. On receipt of a transfer his name is entered after the others, 
before recruits, and all the articles brought with him are inserted 
opposite his name in the columns headed Received with Transfers/’’ 
great care being taken to insure these entries being in exact agreement 
with his transfer clothing return, and that he really has all the articles, 
not merely the same number but the real articles as shown by the dates 
of issue. If he afterwards receives any article from the battery, an 
entry is made in the same column as for the other men. When a man 
is transferred from the battery, a full entry of all the articles taken by 
him is made opposite his name in the column “ Taken away by 
Transfers ” : this entry must exactly agree with his transfer clothing 
return. If the transfer return shows any article as taken from the man, 
because it is not worn by his new corps, it is not entered in the ledger, 
but care is taken that its receipt into store is recorded in the stock book 
and in the detailed account. 
165. At the end of the year, so as to be ready by the 31st March, the 
entries in all the columns of the nominal roll are added up. At the 
foot of each issue column are two totals, the one of the “ new ” issues, 
the other of the P.W. issues ; these totals, carried through to page 52, 
must of course agree with the total of new issues shown at page 11, 
