These commissioners, who have the magazine of military clothing at the same time under their direction, have, under my immediate superintendence, the sole government and direction of this establishment;--of all the inferior officers;--servants;-- manufacturers;--and workmen, belonging to it; and of all mercantile operations;--contracts;-- purchases;--sales;, etc. And it is with these commissioners that the regiments correspond, in order to be furnished with clothing, and other necessaries; and into their hands they pay the amount of the different articles received. The cash belonging to this establishment is placed in a chest furnished with three separate locks, of one of which each of the commissioners are jointly, and severally, answerable for the contents of the chest. These commissioners hold their sessions regularly twice a week, or oftener if circumstances require it, in a room in the Military Work-house destined for that purpose, where the correspondence, and all accounts and documents belonging to the establishment, and other records, are kept; and where the secretary of the commission constantly attends. When very large contracts are made for the purchase of raw materials, particularly when they are made with foreigners, the conditions are first submitted by the commissioners to the council of war for their approbation; but in all concerns of less moment, and particularly in all the current business of the establishment;--in the ordinary purchases,--sales,--and other mercantile transactions; the commissioners act by their own immediate authority: but all the transactions of the commissioners BEING ENTERED REGULARLY IN THEIR JOURNALS, and the most particular account of all sales, and purchases, and other receipts and expenditures being kept; and inventories being taken every year, of all raw materials;--manufactures upon hand;--and other effects, belonging to the establishment; and an annual account of profit and loss, regularly made out; all peculation, and other abuses, are most effectually prevented. The steward, or store-keeper of raw materials, as he is called, has the care of all raw materials, and of all finished manufactures destined for private sale. The former are kept in magazines, or store-rooms, of which he alone has the keys,-- the latter are kept in rooms set apart as a store,--or shop,-- where they are exposed for public inspection, and sale. To prevent abuses in the sales of these manufactures, their prices, which are determined upon a calculation of what they cost, and a certain per cent. added for the profits of the house, are marked upon the goods, and are never altered; and a regular account is kept of all, even of the most inconsiderable articles sold, in which not only the commodity, with its quality, quantity, an price, is specified; but the name of the purchaser, and the day of the month when the purchase was made, are mentioned.