A.—4

115

a separate column, and shows the values which are given in the " Stores Received Book." The " Stock-book" is divided into several principal accounts, such as stationery, machinery, oils and paints, timber, &c, under which each separate article is detailed. The entries are posted from the Stores Received Book, and show from whom the stores are received, the description of articles, the quantity, rate, and value. Eor the issue of stores a form is sent to the Storekeeper by the officer requiring supplies, specifying the goods wanted, with a column for the issue price, which he does not fill in, These documents, which are called " Orders," are scheduled from time to time upon a " Stores Requisition," which is approved by the Commissioner, and states the department or service for which the stores are drawn. The Storekeeper fills in the values on the orders. From the orders the issues are posted into the " Storeman's Issue-book," which shows the date of the order, the articles, the issue-price, and the date of issue; and are further posted monthly into the " Stores Issue-book," which shows the account to be charged, number of the order and requisition, the articles, quantity, rate, and value. The issues are then again entered in a book called the " Classification-book " every month, and totalled for entry on the credit side of the stock-book every two months. In this book the issues are classified under the head of each article, and show the total quantity, rate, and value of issues for each month. An account is kept of the articles, issued to the workshops sub-store, and periodical accounts are rendered of the consumption in the workshops on each service. These issues are subsequently included in orders and requisitions, and passed through the books as if they had been made from the store itself. When goods are supplied to contractors or other than Government officers, a commission, varying from 10 to 20 per cent., is added to the price. This commission is not brought to credit as revenue, but is deducted from the cost of the next stores issued to the Railway Department, which it is considered should thus get the profit on the sale. A delivery-note, with corresponding entries on a butt, accompanies all stores issued; and when returned receipted is pasted to the butt. Coal is not purchased out of the stores vote, but out of an annual vote taken for the purpose. It is procured from the mine at Ipswich at 9s. 6'd. a ton delivered —a fact to be noted in comparing the relative cost of working the lines of this and other colonies. The waste iron in the workshops is not sold, but worked up by a large steamhammer, and used in the locomotive department. It is not brought on charge again as fresh material, but practically diminishes the cost of that branch. Old castings, however, which are used in the foundry are brought on charge. With respect to the issue of iron, the plan is to charge it on the first order after the job is finished, the foreman-blacksmith advising the Stores Department of the quantity used. The iron is advanced to the blacksmith, and an account of each advance kept in a memorandum-book by the storeman, who credits the smith when he advises the quantity used. The books in the store are periodically audited by a Clerk from the Commissioner's office , and stock is taken every year by the Chief Clerk.

The Military Store supplies tlie Military Force and Volunteers with all arms, ammunition, clothing, camp equipage, &o. The stores are all purchased out of annual votes of Parliament, upon which the expenditure is finally charged. Most of the stores are procured on indents to the War Office in England ■ the rest are bought in the colonies, either under the Government contracts or elsewhere, at the discretion of the Colonel Commandant. The principal books are kept in the office of the Colonel Commandant; but there are two inferior books kept by the Storekeeper in the store itself. All stores coming into stock may be arranged under three heads—viz., those

South Australia. The Military Store.