OFFICE WORK OF A GARRISON BATTERY. 89 
and of part worn, at page 27. The total of the columns “ Received with 
Transfers ” is carried to page 52, and that of the columns “ Taken away 
by Transfers ” to page 52. The final balance can now be struck of 
the “ New ” and “ Part worn” accounts, and the “ remain ” in both 
ascertained. A Board of Survey is assembled on 31st March, and the 
“remain” actually counted; the proceedings are made out on W.O. 
Form 623, and attached to the ledger. 
166. Some batteries, it appears, do not enter the issue of P.W. 
articles to the men, unless they remain in the men’s possession at the 
end of the year, when they appear in red ink (see next paragraph) ; 
other batteries duly enter such issues, but do not carry out their totals 
to page 52. The course proposed in these notes seems more exact. 
167. All the other work of the ledger being completed, entries in 
red ink are made opposite the name of each man who is present with 
the battery on 31st March, to show what articles, issued in former years, 
are in his possession. This is done by inserting in red ink, in the 
proper column, the date of original issue of the article. These red-ink 
entries are not included in the totals, at the bottoms of the pages, but 
are counted in the total shown at page 21 as “ In wear.” Here will be 
found the use of the “ Detailed Account,” suggested in paragraph 171, 
as without it, it will be most difficult to ascertain what each man really 
has. If no articles were taken from a man the work would be com¬ 
paratively easy. For example, Gunner Shepherd receives on 1st 
October, 1879, a pair of ankle-boots, and on 1st April, 1880, a jacket, 
a pair of trousers, and a pair of ankle-boots; all these issues are re¬ 
presented by a black " | ” in the four proper columns. He had 
previously, in 1878, received a tunic, a jacket, a pair of biennial 
trousers, a pair of annual trousers, and a pair of Wellingtons, all new; 
the figures “7 8 ” in red ink are therefore entered in the proper columns 
against his name, on the line left blank, if practicable, so that in the 
column “ Jackets” a red-ink “ 78,” representing the old jacket of that 
year in his possession, comes below r the black “ | ” representing the 
new jacket he has just received. He had also, in 1878, received a part- 
worn great-coat, cape, helmet, and leggings, all originally issued in 
1877, a red “ 77 ” will therefore appear in the proper columns. In 
such a case the nominal roll gives at a glance a complete inventory of 
the clothing in a man's possession at the end of the year. Now, 
however, that the account becomes very complicated by withdrawals 
of clothing, some change is required. I propose to alter the ledger by 
printing a special page, or pages, for Transfers Received,” and 
utilizing the columns now so headed as a record of what each man has 
returned into store. Until this is done it will only be by a “ Detailed 
Account” (para. 171) that the clothing in possession can be really 
checked. Note that if any of the articles issued to G. Shepherd, as 
above, had been returned into store as worn the full time, the “ 78 ” 
jacket for example, it would have simply disappeared from the nominal 
roll without remark, and its fate could only be traced in a battery 
