92 
OFFICE WORK OF A GARRISON BATTERY. 
The stock book will have a “ remain” struck and counted monthly, 
and care will be taken, in striking the “remain” for March, the end of the 
clothing year, to keep the entries for the old and the new year separate. 
The headings of each page will be the same as the chief entries in the 
ledger, Boots, Wellington, ankle, April, October; patrol, trousers, 
annual; biennial, tunic, headdress, coat, cape, leggings, with columns 
for dates and remarks; the remarks showing where any gross item will 
be found in the ledger. 
Detailed Account . 
171. Under existing regulations a man will always have in his 
possession some clothing besides the yearns issue, the amount varying 
with each man. The present books give no means of quickly ascertain¬ 
ing what clothing each man ought to produce, especially if there has 
been a change of pay-sergeants; I therefore recommend the opening 
of a book much on the same principle as the battery cash ledger, in 
which each man should have a sheet to himself, and in which all issues 
to him, and all withdrawals of clothing from him should be recorded at 
the time, so that his “remain” could be struck at any moment, and 
should be regularly struck and proved at the end of each clothing year. 
The transactions recorded in this account will, of course, be identical 
with those in the stock book, as far as the men are concerned; while 
each man’s annual “remain” must correspond with the clothing 
recorded in the nominal roll (para. 167) as in possession of the man on 
31st March. The clothing taken away by a transfer, as shown on his 
transfer clothing return, must correspond with his “ remain 33 at that 
time in the detailed account. The clothing brought by a transfer will 
be taken up in this account on opening the man’s sheet. Notes will be 
made of any article made away with, and of the recovery of its value. 
The multiplication of books and accounts is very objectionable, but I 
believe that when such an account as this is not avowedly kept, at least 
tlie same amount of work it entails has to be done yearly to keep the 
nominal roll correctly. If the entries in this account are verified by the 
man’s signature it will be unnecessary for him to sign the stock book. 
The utility of this account will greatly depend upon full explanatory 
notes being given of any special transactions. All entries and totals in 
this account should not be in figures representing the number of articles, 
but in the original date of issue of the article; thus, in paragraph 172 
the “remain” of Gunner Elton on discharge, 1881, would not show 
“2” in the jacket column but’80 and’81. I find that, practically, 
batteries do not know what clothing a man has. They say they can find 
out by their ledger and stock book; so, theoretically, they can, but it is 
so difficult that mistakes are constantly made about transfers, especially 
when articles have been made away with. If this is the case with 
good Pay and Q.-M. Sergeants who have been working the same 
batteries for years, what would it be on a change of staff? This book 
will make the state of a man’s clothing account as plain to any stranger 
as the battery ledger does his cash account. 
