The needs for files will be determined largely by local conditions. The point is to have things where they can be found readily under an appropriate heading; and to have them accessible to others besides the company clerk. Keep a copy of everything, as nearly as possible, but do not clutter up your company files with unimportant items. Keep your orderly room looking as neat as possible. MILITARY CORRESPONDENCE.--A very important feature of Army Paper Work. Neatness, brevity and clarity are to be sought--ceremonial forms are avoided. References to Army Regulations: Paragraphs 225, 512, 776, 778, 779, 780, 786, 789, 790, 822 (g.o. 23 w.d.). A letter consists of three parts; heading, body and signature. The heading consists of designation of the command, place and date, all placed in the upper right-hand corner. At the left, and with a margin of about an inch, should be: From: To: Subject: A double space should be left between these lines. The body should be divided into numbered paragraphs, each paragraph treating of but one topic. The lines should be single-spaced, but a double space should be left between the paragraphs. The signature should be made without any unnecessary forms. Any good treatise on this subject will show the proper forms for a military letter. Indorsements follow the signature in succession on the same page or on added pages. They are very brief, follow a prescribed form and, if necessary, are paragraphed in the same way as the letter. Letters should be made in three, four, five or six copies, according to destination. They should always be handled through military channels; time will be lost if you try to dodge it. MORNING REPORT.--This is a complete record of daily events and should be kept with great care. It is submitted daily to the proper authority, checked and returned. Any standard work on this subject will show the proper method of making entries. Be sure to make entry of all events affecting your company, its numbers or condition. If there is no change, say so. RATION RETURN.--This form is made out in duplicate for periods of from 10 days to a month. In case men join the company after the ration return has been submitted for a given period, one ration for each man for each day from date of joining to date of submitting next return, may be drawn on the next return. The same plan is followed in making deductions for men in the hospital or absent from the company. For ration allowances see a.r. 1202-1252. SICK REPORT.--A commissioned officer of the company and the medical officer sign on one line following the last entry for the occasion. Neither may encroach on the territory of the other and both enter their opinions as to whether the sickness is in line of duty. No erasures are allowed.