discomfort to recruits, for which no sufficient excuse has been offered. We fear, too, that regiments stationed abroad may have been exposed to inconvenience in consequence of their clothing not having been shipped in due time. It does not appear to us that any of these results are necessarily attributable to the new system adopted for clothing the army; rather they may be traced to the imperfect administration of that system. It must not, however, be forgotten that the operations of the Government clothing establishment have been carried on under considerable disadvantages. It was formed when the war with Russia was at its height, and encumbered, when peace was made, with a considerable quantity of returned stores, which, though not unserviceable, were rendered obsolete by alterations and improvements in the patterns. It was called upon to provide the clothing for 1858-9 for the troops despatched to India (40,000) six months earlier than it would have been due if they had remained in Great Britain. Yet we are assured that no single instance occurred in which the embarkation of these troops was delayed for want of clothing. It had also to clothe 62,000 additional men added to the army, besides the 30,000 embodied militia. With all this strain upon the resources and energies of a new establishment, there can be no doubt in our opinion that the clothing as furnished to the army has very greatly improved in quality, and that this improvement is owing not only to the sealed patterns being better, but to the greater care taken in inspecting the clothing. Now that the inspection is conducted under the supervision of two military inspectors, fully competent to judge of the supply, in addition to the civilian inspectors, we think there can be no question as to the efficiency of the inspection, and we are inclined to adopt the opinion expressed by a very intelligent witness, that the regimental inspection should be confined to ascertaining that the clothing supplied consists of the quantity represented, and has not been damaged by packing or in any way spoiled in transit.

We have felt some doubt whether the terms of our commission entitled us to enter upon the question of the comparative cost of the present mode of supplying the army with clothing and the former system, when it was furnished upon the order of the colonels of the regiments; but the question has been much pressed upon us. Very elaborate calculations upon this point were submitted to the committees on contracts. And we have also had before us statements and counter-statements on the subject in some detail. After a careful examination of these statements, and taking into account the greater value of the materials and the superior workmanship of the present clothing, we have had to set off against the reduced price at which it is now furnished, the expense of the government establishments necessary for carrying on the present system. The result is, that while we disbelieve the extravagant mis-statement that the change of system has involved the Government in a heavy loss, we are not satisfied that up to the present time any substantial saving of the public money has resulted from Government undertaking to supply the clothing. In other words, we incline to the opinion that the expenses of establishments may have been equal to the saving effected in the cost price of the articles furnished. If, therefore, economy were the only, or even the chief object to be considered in this matter, we might regret that Government had adopted arrangements involving a great amount of labour and considerable outlay in establishments without corresponding advantage to the public. The objects to be kept in view seem to us to be,-1st. That the soldier shall be supplied with good

clothing. This has been done under the present system. It is better than it ever was before. 2nd. That he shall be supplied with punctuality. This has not yet been done. But the causes of the failure in this respect have been exceptional, and we see no reason why it should not be accomplished by a Government establishment, as well as by a contractor nominated by a colonel. 3rd. That he shall be supplied at a reasonable cost to the public. Assuming that in this respect no substantial advantage has hitherto been gained. 4th. That clothing which is to be paid for by public money, and used for the public service, shall be furnished after fair competition by any respectable firms willing to contract for the supply. This is the existing system, and we conceive it to be its chief recommendation as contrasted with the plan by which it is suggested that colonels of regiments should nominate their clothiers, who should provide the clothing at a fixed annual scale. Such a plan undoubtedly has its advantages, which have been lucidly and ably stated in a memorandum by Messrs. Hebbet & Co., and if Government were desirous of consulting their own ease only, they might probably revert to it. But besides other objections to it, it seems to us that it would lay honourable men open to the imputation, however undeserved, of making arrangements for their personal benefit. We believe a strong impression exists that private interest would not unfrequently determine the choice of the clothier, and we think the very opportunity for such suspicion should be avoided. We are satisfied that the true principle in obtaining public supplies is to submit them to public competition. At the same time we are aware that many manufacturing houses of the highest respectability, who furnish articles of the very best description, decline to take the trouble of making tenders and seeking Government contracts. It may be wise in some cases to resort to the usual custom of the trade, viz., to employ a buying agent, who may purchase direct from first-class manufacturers the supplies required. The established reputation of certain firms, which it would be their pride and honour to maintain, and the judgment of an experienced buyer would afford as sure a guarantee for the excellence of the supplies as any inspection could secure. There might still be a quasi competition among the manufacturers, because a Government buyer or broker who did his duty, would make it his business to ascertain where the articles required could be procured at the most reasonable rate. It cannot be denied that the system of open competition, followed up by the acceptance of the lowest tender, is not without its inconveniences, the greatest of which is the introduction of middle-men, anxious only to obtain the largest profit. While, therefore, recommending adherence to that system in the main, there are undoubtedly exceptional cases,-what these are we think it may be safely left to the discretion of the War Department to determine, in which it may be desirable that private contracts shall be resorted to. We also think it would be desirable, if the system of contracting for the clothing of each regiment separately is adhered to, that such contracts should include the supply for three or four years, and that every such contract should be entered into twelve months before the expiration of the preceding contract. The uncertainty in which contractors are placed who have annually to compete for the contracts, is a disadvantage to them, while no corresponding benefit is gained by the public.

It would, however, we think be a still greater improvement upon the present system, if, instead of entering into separate contracts for supplying to each regiment the articles, such as trousers, which, with some exceptions,

are of the same pattern throughout the army, the suggestion of Captain Gordon were adopted, and contracts entered into to deliver in bulk the quantities required, as greatcoats and boots are now contracted for. A comparatively small stock, say six months' supply in store, would enable the issues to be made to the regiments with greater promptness and regularity than can be relied upon under the present system. We are also of opinion that it would be highly advantageous to adopt the recommendation of Sir Alexander Tulloh, that one sort of cloth should be for the whole service, excepting cavalry trowsers.

We cannot, however, finally leave this branch of our inquiries without remarking, that having ascertained the opinion of our accountants, as stated in their first report to be, that the system of account keeping at Weedon remains, as it has always been, defective, inasmuch as it is not constructed on the principle of double entry, we requested them to accompany their second report, embodying the results of their examination of the accounts, with suggestions of any improvements they deemed desirable, and in particular to submit a scheme of store accounts based upon the principle of double entry. In complance with this request, they recommend that the books of account to be kept at the clothing depôt shall be limited to, 1. Journal of stores received from contractors. 2. Journal of stores received from regiments and other departments. 3. Journal of issues, showing the nature and quantities of the goods issued, and the several regiments and services to which they are destined. All these journals are to be added up daily, and the totals exhibited monthly. 4. Stores ledgers, formed by posting into them the contents of the journals. The credit side of the ledgers will agree with the journal of issues, and the debit side of the ledgers with the journal of receipts, so that the two records would constitute a reciprocal check upon the accuracy of the work of each. This comparison between the journal and ledger results to be made monthly. We are not aware that the journals and ledgers above mentioned differ from those at present in use at store depôts, though the monthly summaries and comparisons recommended may be useful additions to the present practice. But our accountants proceed to propose that the journals in question be kept in duplicate, the duplicate copies to be written on detached sheets, and forwarded to the War Office daily, accompanied by their relative vouchers; while, in like manner, a summary of the ledgers is to be made up and transmitted monthly to the War Office; which done, the duty of the storekeeper in respect of accounts will be at an end. They then proposed that the remaining books of account shall be kept at the War Office, viz. :

1. The three daily journals of receipt and issue returned by the storekeeper having been examined and verified by the vouchers accompanying them, will form the foundation for the contractors' and regimental ledgers. 2. A register of payments to contractors. The separate items to be posted to the debit of each contract account in the contractors' ledger. The totals to be made up monthly, and carried to the credit of an account opened in the name of the paymaster-general in the contractors' ledger. 3. The contractors' ledger, containing the personal accounts with contractors; the credit side formed by postings to a separate account for each contract from the contractors' journal of receipts of the quantities and cost of supplies received from the several contractors. The debit side consisting of postings to the same accounts,-1, of moneys paid to contractors from the register of payments; 2 (where stores have been issued to contractors for conversion

or alteration), of the equivalent of the stores so issued. These last would be posted from the issue journals. 4. Summary stores ledger, formed from the monthly summaries of receipts and issues to be furnished by the depôt, and exhibiting in a condensed form the monthly receipts and issues during, and the balance of stock in hand at the close, of every month. 5. Ledgers for regiments and other services. The number and classification of these ledgers may vary, as official experience shall determine. They would depend on the journal of issues and on the journal of receipts from regiments, &c., the former furnishing the items to the debit of the several regiments and services, the latter furnishing the items to the credit of the like accounts of stores returned or transferred. 6. Journal of stores consumed or transferred by regiments and stations. 7. General abstract of clothing, &c. consumed, exhibiting in a collected form the quantities of each description of stores consumed by each regiment, &c., and by the entire army, during the year. This book is not strictly necessary to the system of account. We may observe that it would seem to be in conformity with the suggestions contained in the memorandum addressed by Mr. Godley, in July, 1857, to Sir B. Hawes, on the expediency of taking periodical store accounts. We are not aware, although Mr. Godley's memorandum was at the time" entirely approved" by Lord Panmure, then Secretary of State for War, and by Sir Benjamin Hawes, the permanent Under-Secretary for War, that any steps have been taken to carry his suggestions into execution.

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With regard to the system of store accounts recommended by Messrs. Quilter, Ball and Jay, we do not presume to add the expression of our personal opinions as to its expediency and practicability. We content ourselves with remarking that it embodies the result of long and deliberate consideration by persons of great experience and ability, and appears to us well worthy of the attention of those who have the power to carry out the alterations suggested. But it seems to us only justice to Mr. Elliott to notice that the contractors' and regimental ledgers, which he attempted to keep, appear, theory at least, to have been approximations to that system of double entry which our accountants declare to be essential to accurate store accounts. They inform us that without the adoption of that system it would have been impossible for them to have elucidated the past transactions at Weedon; and, as will be seen, they urge the necessity of continuing those very books, the contractors' and regimental ledgers, no hint of which is to be found in the present ordnance regulations, and which some of the witnesses in the military store department seem to consider valueless. We will add only that we entirely agree in the principle upon which Messrs. Quilter and Co. founded their recommendations-the simplification of the records kept at each station or depôt; while the War Office being "the fountain of all authority, whether to order, receive, issue, or pay for stores, so ought it to be the centre of all information relating to these matters, and to possess the means of prompt and efficient control over the business and accounts of the depôts and stations, and thus be rendered independent of any other than its own immediate records for a "competent knowledge of necessary facts."

Woolwich. -Upon visiting Woolwich our attention was directed to the system pursued in providing clothing for the Royal Artillery and Engineers. Woolwich is the head-quarters of both of these bodies, the Royal Artillery consisting of between 27,000 and 28,000 men, the Royal Engineers of about

4,000 men. Until 1856, and for many years previously, the clothing for both these corps was entirely furnished by contractors. They supplied a portion of such clothing made up, and a portion in what is called a "basted" state, i. e. cut out, but not made up. Companies stationed abroad always received the clothing made up, with the exception of a few suits in material, while at the home stations the clothing was supplied in the basted state, and was made up by military tailors, when procurable, at the various places at which the troops who required the clothing were stationed. In May, 1856, a new system was adopted, which is at present in operation. The contracts for the supply of clothing having expired, an establishment was formed within the Arsenal, which appears to be accurately described, by the intelligent officer (Quartermaster Commissary Grant) who has the immediate supervision of it, as "a regimental tailors' shop on a large scale." It is not connected with the general stores at Woolwich, and is not subject to the control of the military storekeeper. Buildings were erected at a cost of 12,000l. for the purposes of the establishment, by means of which it is intended to provide clothing for the whole of the Artillery and Engineers, and we are assured this will be done during the present year. Hitherto a small portion only of the troops have been provided with clothing made here, as a large surplus of contract clothing was on hand in store at the formation of the new establishment. The head of it is the Deputy AdjutantGeneral of Artillery, and there are nineteen subordinate officers, whose salaries, independent of their military pay, amount to 1,0277. per annum; the average number of military tailors employed is about 120, and of civilians about 200. All the workmen employed are paid by the piece, the military tailors receiving, in addition to their military pay, about three-fifths of the price paid to civilians. The prices paid to civilians are somewhat higher-furnishing a fairer remuneration for the labour employed-than the prices paid by army clothiers. We have been assured that at least as many military tailors were employed here under the former contract system as under the present, in making up the materials which the contractors furnished in a basted state, and it has also been stated that the number of men in the Royal Artillery is not at all increased by reason of the fact that many are employed as tailors. It seems, however, selfevident that men so occupied are not as available for military duty as their comrades. The present course pursued in providing the clothing is as follows:-The storekeeper is bound by the ordnance regulations to make requisitions for keeping up a sufficient supply. The Deputy AdjutantGeneral, accordingly, makes out annually and forwards to the War Department a demand for the quantity of clothing materials which it will be necessary to provide for the next year. The cloth, which has hitherto been delivered and inspected at Weedon, is forwarded thence; all the other materials required, including necessaries, are delivered at Woolwich direct by the contractors. The store of clothing and of necessaries which we saw here appeared to be of the best kind. The cloth, especially, is very much better than that furnished to the soldier previous to 1856, and (taking into consideration this superiority) the clothing has been furnished at prices considerably less than those paid under the contract which existed up to 1856.

The store of clothing and materials in hand appears to be in good condition, and the quantities of each article in store ascertainable at a glance. The accounts both of stores and cash payments are kept with great_particu