and submits the bills to the company commander for payment.

463. The savings of the rations can be sold to the commissary only. (Reg. 1188 and 1234.) There are other sources of revenue to the company that go to increase the company fund. At posts on the frontier, and at permanent stations, the cultivation of a garden, whilst it increases the savings of the ration, may also produce a surplus, which may be sold and the proceeds added to the company fund. So also with the proceeds of any sale of company

property.

464. The cooking of the ration is an important duty, and greatly depends on the knowledge and experience of the non-commissioned officers; for in the absence of a commissary sergeant the sergeants and corporals take turns in superintending the cooks. (See Cooks, Par. 269.)

465. Company Property.-By this is meant, in addition to the public property issued to the company, all those articles purchased by the company fund, or manufactured in the company. Such are the company desk and mess-chest, mechanics' tools, marking-implements, mess-furniture, company library, &c.

466. By an economical administration of this kind of property the comfort and harmony of a company of soldiers are greatly increased. They feel that the acquisition of such articles is intended

for their good, and each man performs his part in taking care of them.

467. The company desk is a necessary article of furniture for every company, in which the records of the company are kept. It is in the personal charge of the first sergeant, and should be made with compartments and drawers for the books, papers, and stationery necessary for a company, and requires to be kept with method and order, to facilitate the making out of the various papers required for a company. It should be portable, and have a lid to turn down on which to write, so that it may be set up at any time or place for use.

468. A mess-chest is another necessary article of furniture; and the ingenuity of soldiers has been taxed from time immemorial to make this article, as well as the company desk, in the greatest perfection.

469. Different circumstances and conditions require different modifications; and none have yet been invented to suit every case in which it is liable to be used. Large chests are inconvenient on account of transportation, and a small one does not contain sufficient.

470. A number of small ones, according to the size of the company, small enough to be easily handled by two men, and conveniently arranged for carrying the small rations and the mess-furniture, have been found to be the best.

471. The mess-furniture may be from the simplest

kind which is usually used in the field, to a complete hotel establishment, according to the location and circumstances of the company. At permanent posts they can be well situated in this respect, and have every convenience necessary. When required to move, if not able to take the mess-furniture with them, it can be sold, and a new supply obtained at their place of destination.

472. Tools and implements of various kinds are found to be very useful in a company. In the field, against the enemy, the supply must necessarily be very limited; but in time of peace a full supply of almost every kind may be accumulated for the general benefit.

473. To enumerate some of them, they are suggested in the order of their importance:—A set of marking-implements, a set of carpenter's tools, a set of blacksmith's tools, a sewing-machine, shoemaker's tools, tinner's tools, garden-implements, seine or fish nets, &c.

474. A cow, to furnish milk in the coffee, may often be conveniently kept, and several pigs may be fattened every month or two on the slops from the kitchen. A small library of well-selected books is quite an acquisition to the company, gives occupation and entertainment to the men during their leisure hours, and has a tendency to keep them about their company quarters.

475. The foregoing will give some idea to what extent and perfection the administration of a com

pany can be carried. The company is a small colony, which can live in peace, harmony, and comfort or be disturbed by internal commotions and discomforts unendurable, depending, perhaps, more on the first sergeant than on any other person in the company. Much depends upon the captain; but without a competent sergeant to execute his plans, any benevolent designs on his part for the improvement of the company would be difficult to carry into execution.

476. There is no material difference in the duties of the first sergeant in the three arms of infantry, artillery, and cavalry, except some few modifications incident to the different kinds of arms used and the peculiar nature of the service.

477. In artillery and cavalry, some additional responsibility in the increased amount of property, different tactics, the less compact or rather more straggling nature of the duties to be performed and the consequent difficulty of less discipline of the men, are the principal features which the first sergeant has generally to overcome, or should at least be familiar with before he attains to the charge of the company.

478. The first sergeant, although he should be familiar with all the duties of the sergeants and corporals, is seldom called upon to perform any duty that would remove him from the duties of his own position. He is, therefore, not liable for guard-duty, or fatigue or detached service, unless

the entire company is on the same. He is, however, not absolutely excluded from any special service of short duration that it may be desirable, under peculiar circumstances, to intrust him with.

479. The most important task of the first sergeant relates to the government of the company and the preservation of good order and military discipline. This depending chiefly on innate qualifications, definite rules, cannot easily be given A complete control of temper, good judgment, and a strong sense of justice are essential; whilst a due application to duty and attention to the necessities of the men are also of the highest importance.

480. Whilst he is not expected to preserve the same distance between himself and the men that exists between them and the officer, his position, indeed, not allowing of it, he should, however, never descend to familiarity, but should always endeavor to preserve a certain amount of restraint, and select his intimates from the first sergeants of other companies or non-commissioned officers of merit of other grades.

481. A quiet, imperturbable temper, combined with firmness and resolution, will of itself enforce obedience and command respect. Excitability and passion cannot easily be divested of prejudice and injustice, and have a tendency to excite similar feelings in the men.

482. Partiality and favor to individuals should be avoided above all things. The men should be