Nothing can be more admirably planned, or more completely and precisely executed than the system of accounts kept at the offices, by which not only every pecuniary transaction, but also, as would seem, almost every mechanical operation or act that takes place throughout the establishment is made a matter of record. Thus every thing is checked and regulated. No piece, large or small, can be lost from among its hundreds of fellows without being missed somewhere in some column of figures--and the whole history of every workman's doings, and of every piece of work done, is to be found recorded. Ask the master-armorer any questions whatever about the workings of the establishment, whether relating to the minutest detail, or to most comprehensive and general results, and he takes down a book and shows you the answer in some column or table. After all, however, this neatness, precision, and elegance in the appearance and in the daily workings of an establishment like this, though very agreeable to the eye of the observer, constitute a test of only secondary importance in respect to the actual character of the administration that governs it. To judge properly on this point, the thing to be looked at is the actual and substantial results that are obtained. The manufacture of muskets is the great function of the Armory, and not the exhibition of beautiful workshops, and curious processes in mechanics for the entertainment of visitors. When we inquire, however, into the present arrangement of this establishment, in this point of view, the conclusion seems to be still more decidedly in its favor than in the other. The cost of manufacturing each musket immediately before the commencement of the term of the present commander was about seventeen dollars and a half. During the past year it has been eight dollars and three quarters, and yet the men are paid better wages now per day, or, rather, they are paid at such rates for their work, that they can earn more now per day, than then. The saving has thus not been at all made from the pay of the workmen, but wholly from the introduction of new and improved modes of manufacture, better machines, a superior degree of order, system, and economy in every department, and other similar causes. How far the improvements which have thus been made are due to the intrinsic qualities of military government, and how far to the personal efficiency of the officer in this case intrusted with the administration of it, it might be somewhat difficult to decide.