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(FORM NO. 52-Continued.)

DIRECTIONS.

For regimental, post, and company fund accounts.

1. Regimental, post, and company fund accounts will be rendered promptly when
due, and great care must be exercised in their preparation.

2. Receipts and expenditures during the period embraced by the account will alone
be entered.

3. The gross amounts under each head will alone be carried to the second column of dollars and cents.

4. Letters of transmittal will not accompany the accounts.

For regimental and post fund accounts.

All articles purchased or otherwise obtained must be accounted for upon the Return of Property.

For regimental-fund accounts only.

Amounts received from posts will be entered separately, and the name of the post
and the period for which each amount was appropriated will be given.

For post-fund accounts only.

1. The receipts will be entered in the following order: 1st. "Balance on hand last
account," or "Balance received from
Post Treasurer." 2d. "Received
from sales of bread, flour, &c." 3d. "Post trader's assessments" (naming rate). 4th.
"Received from other sources" (the sources and amounts to be specified).

2. The expenditures will be entered under their appropriate headings and in the
following order: 1st. "Expenses of bakery, pay of bakers, &c." (enumerating items).
2d. "Appropriations for regimental fund." 3d. "Other appropriations of the council."
3. Appropriations for the regimental fund will invariably appear in the account
embracing the period for which they are made, those for each regiment being specified.
4. The post trader's assessments must appear in the account embracing the period
for which they are made.

For company-fund accounts only.

1. As a consolidated abstract is prepared at regimental headquarters, this form will serve for the company, as well as the post and regimental fund account. When used for the company-fund account, the "Return of Property" will be left blank.

2. The number of rations drawn from which the savings reported were made will be stated in red ink upon the face of the account.

The above "Directions" should occupy the last two folds, thus leaving the second fold blank. J

GENERAL ORDERS,

No. 8.

HEADQUARTERS OF THE ARMY,
ADJUTANT GENERAL'S OFFICE,
Washington, Januarg 26, 1882.

I..The garrison and detailed officers prescribed in General Orders, No. 42, of 1881, from these headquarters, having reached Fort Leavenworth, the School of Application for Cavalry and Infantry is now declared established. Colonel Elwell S. Otis, 20th Infantry, commands the school, subject to the supervision of the department and division commanders, and is charged with the practical instruction of every soldier and officer of his command in everything which pertains to Army organization, tactics, discipline, equipment, drill, care of men, care of horses, public property, accountability, &c., and generally of everything which is provided for in Army Regulations. These must be his first care, and the second is "theoretical instruction," which ought to precede a commission, but is not always the case, viz: reading, writing, grammar, arithmetic, geography, algebra, geometry, and trigonometry sufficient for the measurement and delineation of ground, and such history as every young gentleman should be presumed to know; and, third, the “science and practice of war," so far as they can be acquired from books.

II.. Under the terms of said general order, and to accomplish the end in view, the General of the Army hereby prescribes the following rules and course of instruction:

The subjects for the school are the lieutenants belonging to the companies which compose the garrison, and those specially detailed from the regiments, making about fifty in all. These will, on reporting, be examined by the staff of the school, and divided into two classes, the first only requiring the higher instruction, as defined above, and the second the whole course of two years.

Mahan's Outposts.

Myer's Signaling.

For the First Class.

Mahan's (Wheeler's) Field Fortifications.

Woolsey's International Law and Laws of War.

Ives' Military Law.

Operations of War (Hamley).

The Lessons of War as taught by the Great Masters, Colonel France J. Soady.

Lectures by professors and essays prepared by the students from general reading.

Practical instruction in surveying and reconnoitering by itineraries and field-notes, as prescribed for the use of the Army.

For the Second Class.

Correct reading aloud, with care and precision, with proper accent and pauses, to be heard and understood.

Writing a plain hand, easy to read, designed for the use of the party receiving and not an exhibition of the haste and negligence of the writer, especially the signature.

Grammar (Bingham).

Arithmetic (Hagar).

Geometry (Chauvenét).

Trigonometry (Chauvenét)

General Sketch of History (Freeman).

History of the United States (Seavey, Goodrich).

III..The General, in thus inaugurating and prescribing this moderate course of instruction at the school at Fort Leavenworth, after reading carefully the admirable report of the staff, that of the commanding officer, and the indorsements of the department and division commanders, all alike aiming to reach the same result-success-is compelled to announce the fundamental military principle that at one post there can safely be but one commanding officer. To Colonel Otis the Government looks to make this a school which will prepare future officers and generals. The staff are his assistants, and the more faithfully they assist him the higher their honor. Out of the experience of a few years will arise a set of regulations better adapted to the future than the wisest minds can now prescribe. The General believes it is better to attempt little and succeed than too much and fail. Therefore he has much curtailed the course of study as advised by the staff; has left much open for experiment; and, wishing naught but what will be practical, yet reflect honor on the service, he orders as above.

IV.. Colonel Otis will from time to time issue all orders necessary to carry out the plan herein sketched; will detail from his field officers and captains the necessary instructors for the several classes, and should these prove unwilling or incompetent they will, if possible, be promptly replaced; and he will provide for contingencies as they arise, till a simple, logical, and natural plan of regulations become practicable and is submitted to the General for approval. Should Colonel Otis need the services of officers of engineers, ordnance, signal, &c., he will apply for them by name, and they will be detailed, if practicable. The post of Fort Leavenworth is exempted from contributing fifty per cent. of its post fund to the regimental funds, and this will constitute a fund for purchasing professional books and maps for the use of the school.

V..The rank of the officers concerned is determined by law, and cannot be modified or impaired by anything at this school. Yet it is well known that the superior officers of the Army are always most willing to advance young officers of special zeal, intelligence, and acquirement; therefore the instructors will keep daily notes of application and progress, and about the 1st of January of each year there will be a public examination by the commanding officer, the staff of the school, and such detailed officers as have had charge of classes, at which examination the class will be arranged according to general merit, and special mention made of each officer who deserves it, a report of which will also be made and forwarded to the Adjutant General of the Army for publication and such use as may hereafter be determined.

BY COMMAND OF GENERAL SHERMAN:

OFFICIAL:

Assistant Adjutant General.

R. C. DRUM,

Adjutant General.

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