« PředchozíPokračovat »
Fixtures include the necessary furniture and articles used in the exchange, such as stoves, safes, show cases, etc. Repairs to buildings are sometimes placed under this head. The fixtures should be reduced in value each month until the value shown on the account is about one-third of the cost, which usually represents what they would bring if sold.
The stock book shows the number of each article on hand at the close of business, together with its cost and selling price.
The form below has been found to be a very good one.
A loose leaf system similar to the Q. M. property return is a very good form of stock book, as certain articles which are slow sellers will not require new leaves.
When entries of goods received are to be made, make them in red ink on the “balance” line, placing below them the total then shown on hand. The daily sales sheets are entered in this book. Both invoices and sales sheets should have stamped on them date of entry in stock book for any future reference.
Sales sheets show every article sold either for cash, credit checks or credit account. They are made out by the steward, submitted daily to the officer in charge and then after entry in stock book are filed as part of records. Invoices are left on desk file until arrival of shipment; goods are then checked, bill entered in journal and stock book and the invoice then pasted in invoice book, having noted date of payment on it.
Carbon copies should be kept of all letters sent and the answers thereto should be filed therewith. These copies should be filed alphabetically according to the names of the persons or firm addressed.
Letters received can be conveniently pasted in a book similar to invoice book, and all receipts should be so kept.
Bank check book should be similar in form to the U. S. Treasury check books with stub showing number, date, for what amount and to whom drawn. Keep an account in some good New York bank as these checks are not ordinarily subject to exchange.
Use the canceled bank checks after they are returned from the bank as vouchers to the cash account, numbering them with the voucher number when issued. If any question arises reference to the account and invoices will show the expenditures. This saves time and the constant worry over receipts. Many business houses do not furnish receipts when payment is made by check and are apt to ignore a request for a receipt
After inventory is entered in stock book, compare it with the amount shown as on hand. The difference should be more than covered by the excess cash on daily sales sheet. If not, something is wrong. Either a mistake has been made in the entries in stock book or the man in charge of store is not turning in all money received. The stock book is one of the most difficult ones to keep. Insist that it be kept correctly. Require the bookkeeper to take a trial balance on the 10th and 20th of the month in addition to closing books at end of month. Constantly keep posted by examining the books yourself.
In some exchanges a balance statement book is kept in addition to the post exchange council book. The latter will answer for both.
The monthly statement should show the result of the month's work, giving the assets, liabilities, loss or gain, worth of exchange and amount, if any, to be returned to the organizations as dividends The bills receivable are usually collected by the Exchange Officer at the pay table. Arrange them in the order that the men appear on the pay. roll, and be sure to have sufficient funds for change. If business is good, about $100 per company will be necessary. Have an assistant call the amount of the orders which should be marked on the upper check with colored pencil so as to be easily seen. Unredeemed checks should be deducted from the dividend. Mistakes are easily made at pay table and hard to correct afterwards. Arrange such checks on the various departments as to convince yourself that all proceeds are turned in; see that the stock book is accurately kept and exercise the greatest care in handling the funds of the exchange.
The Exchange Officer should, of course, be thoroughly familiar with the Post Exchange Regulations, and everything in the Army Regulations pertaining to exchange matters.
Reports to be made, War Dept. Orders and Supplement, Chap. X.
(See corresponding chapter in SUPPLEMENT for additional matter and changes, if any.)
The proper performance of the duty of PRISON OFFICER, like the proper performance of any other duty, requires work and attention to business.
It is sometimes customary to make paroled prisoners sign a statement of this tenor:
Fort LEAVENWORTH, Kans.,
May 12, 1909. In consideration of this parole I will go only to such places as may be necessary in order to do the work assigned to me. I will report back to the guardhouse at recall from fatigue, both in the morning and evening, or when my work is completed, if before recall. I'further pledge my word that I will not attempt to escape from con finement.
The Prison Officer should always be witness to the signing of the parole. The signing of a pledge simplifies and facilitates conviction in case the parole is broken.
In placing a prisoner on parole the Prison Officer should explain the nature of a parole and caution the prisoner as to what will constitute breaking it.
Charges under the 62nd Article of War may be preferred against a prisoner for escaping, or attempting to escape from the guardhouse or from military custody. (See Digest of Opinions, J. A. G., Sections 159 and 1057.) However, it is not always customary to prefer charges in such cases.
When the guardhouse is inspected on the last of the month, the Prison Officer should be present. He should also be present at all other formal inspections.
In forwarding applications from prisoners for clemency, favors, etc., the Prison Officer should verify all statements made in such applications.
He should see that no loose pieces of iron, etc., are left in any of the cells.
He should examine daily, by actual test, all window bars and should see that no articles not properly belonging to the guardhouse are allowed to remain in or about the premises.
Paroled prisoners should be given, whenever practicable, the most agreeable work, and they should also be allowed as many privileges as possible, thus making the parole a thing to be sought by all prisoners.
The guardhouse should be made just as unattractive, disagreeable and unpopular as possible, especially for old offenders.
Whenever practicable military convicts, garrison prisoners, prisoners awaiting rest of trial, prisoners awaiting trial, casual prisoners, and paroled prisoners should be separated in the guardhouse.
However, because of the construction of our guardhouses, this is
A Useful Blank Form seldom possible, but it is usually possible to place paroled prisoners Requisition for Subsistence Stores for issue to
General Prisoners at Fort Harrison, Mont.,' under in one room, and then separate the
A. R. 1243. prisoners of bad character and deserters from the remaining prisoners. The Prison Officer should re
Articles. quest the commanding officer to issue such orders as will prevent the officer of the day, the officer of the guard, and others, from interfering in any way with the manner in which the Prison Officer controls the prisoners.
All applications to speak to the commanding officer, to go to the company quarters, etc., should
Total: be made to the Prison Officer.
Number of General Prisoners: * It is sometimes a good plan, in order to prevent prisoners from
Money value per prisoner:( having their names placed on the I certify the aboye-mentioned articles are necesario sick report just to get out of work, sary. for the Surgeon to take the sick call at the guardhouse every day
.24th lofantry, just before the fatigue hour.
Officer in charge of Prisoners." At large posts especially, experience has shown that in some
Approved: cases it is much more satisfactory to have the prisoners guarded by
Comd'g a provost guard, under the directions of the Prison Officer. The
Received from the Commissary at Fort Harrison provost guard should be detailed
Montana, the above-mentioned articles of Subsis. for at least one week at a time and
tence Stores. each member thereof should be left on the same piece of work, so that
24th Infantry, he may actually superintend the
Officer in charge of Prisoners. work intelligently instead of mere
(Signed in Duplicate.) ly guarding prisoners in a perfunctory manner.
Much valuable information regarding the handling of prisoners is contained in the Rules and Regulations of the U. S. Miltiary Prison, Fort Leavenworth, Kans., a copy of which would probably be furnished upon application.
See “Prisoners,” page 274B.
Army Regulation paragraphs affecting Prison Officers; Reports, Returns, Estimates and Requisitions. See Supplement, Chap. XI.