OFFICE WORK OF A GARRISON BATTERY. 
93 
The form of the account is very simple. Across the top of the sheet 
comes the heading for each garment and sort of boot, head-dress, great¬ 
coat, and leggings, much the same as in the man ; s account book. By 
cutting the top of the sheets one heading will do for a great many 
pages. Each man has a sheet to himself, as in the ledger: or, more 
conveniently, two pages facing one another, A broad column is left on 
each side, on the left for dates of issues and withdrawals, and the reason 
thereof, on the right for remarks. The first entry will be for “ .Recruit 
Clothing,” or “ Brought on Transfer,” then follow the necessaries issues 
and withdrawals, “Annual April issue,” “Withdrawn, time-expired, and 
useless.” Withdrawals have a note to show in what page of the stock 
book they will be found as receipts. All articles, new or old, are 
entered only by their original dates of issue, so as to make it quite clear 
what are withdrawn and what left. A general remain should be made 
at end of March, or at time of any transfer, or after any withdrawal of 
several articles. For the October issue and withdrawal of boots a 
remain in that October column only can be taken. The man signs for 
issues, the pay-sergeant for withdrawals. Two witnesses had better sign 
to the first issue to recruits, to save sending the pay-sergeant away if the 
man is tried for fraudulent enlistment. If compensation is granted the 
letter C is inserted in red ink in the column that would otherwise 
have contained the issues, with full explanatory note: see para. 144. On 
discharge the issue of plain clothes, or compensation instead, is recorded : 
see para. 140. A specimen form is given, prepared before the recent 
change in the clothing year. 
The detailed account, except for transfers to the battery, had better 
commence with the first issue under the new regulations, that is, from 
1st April, 1878, and for recruits clothed with new articles in 1878, from 
1st January, 1878, 
