The first sergeant commands: _REPORT_. Remaining in position at the order, the squad leaders, in succession from the right, salute and report: _All present_; or, _Private(s) ---- absent_. The first sergeant does not return the salutes of the squad leaders; he then commands: 1. _Inspection_, 2. _ARMS_, 3. _Order_, 4. _ARMS_, faces about, salutes the captain, reports: _Sir, all present or accounted for_, or the names of the unauthorized absentees, and, without command, takes his post.
If the company can not be formed by squads, the first sergeant commands: 1. _Inspection_, 2. _ARMS_, 3. _Right shoulder_, 4. _ARMS_, and calls the roll. Each man, as his name is called, answers _here_ and executes order arms. The sergeant then effects the division into squads and reports the company as prescribed above.
The captain places himself 12 paces in front of the center of, and facing, the company in time to receive the report of the first sergeant, whose salute he returns, and then draws saber.
The lieutenants take their posts when the first sergeant has reported and draw saber with the captain. The company, if not under arms, is formed in like manner omitting reference to arms.
173. For the instruction of platoon leaders and guides, the company, when small, may be formed in single rank. In this formation close order movements only are executed. The single rank executes all movements as explained for the front rank of a company.
174. Being in line at a halt, the captain directs the first sergeant: _Dismiss the company_. The officers fall out; the first sergeant places himself faced to the front, 3 paces to the front and 2 paces from the nearest flank of the company, salutes, faces toward opposite flank of the company, and commands: 1. _Inspection_, 2. _ARMS_, 3. _Port_, 4. _ARMS_, 5. _DISMISSED_. (_C.I.D.R., No. 2._)
175. The alignments are executed as prescribed in the School of the Squad, the guide being established instead of the flank file. The rear-rank man of the flank file keeps his head and eyes to the front and covers his file leader.
At each alignment the captain places himself in prolongation of the line, 2 paces from and facing the flank toward which the dress is made, verifies the alignment, and commands: _FRONT_.