men come successively to form files, two deep, to the right of those already formed. When this manoeuvre is complete, the officers take their posts. When the company is in good discipline, the files may be formed in two ranks at once, each man having his proper number in the company.
FRONT. LEFT DRESS. FRONT.
On DRESS the designated guide (left/right) stands fast. Others turn eyes to him and dress up. In each rank elbows should touch. There should be a thirteen-inch gap between ranks (a forearm's length). Eyes stay turned until FRONT .
IN EACH RANK - COUNT TWOS
The right file corporal and his rear file count ONE, the next file TWO and the third ONE, etc. The Company is then divided into Platoons and Sections, taking care that the first platoon is always composed of an even number of files. If necessary file corporals take Post and the Company counts off again.
         Duties of the First Sergeant, Page 24

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