showed that in a total of 124 companies, active or reserve, there were
only 49 officers of the active army. The active regiments have at the
present time, according to the review, an average of 12 professional
officers; the reserve regiments, 9 to 10; the reserve regiments of new
formation, 6 to 7; and it is to be remembered that these officers have
to be drawn upon afresh for the creation of new units._

"If Germany creates new army corps, and if the war lasts ten months," it
continues, "she will reduce almost to nothing the number of professional
officers in each regiment, a number which already is very insufficient."


FRENCH CONDITIONS IN CONTRAST.

_The French report points out that on the other hand, all the French
regiments have been constantly kept at a minimum figure of eighteen
professional officers per regiment. At the same time it admits that the
commanders of German corps, commanders of active battalions, and the
officers attached to the commanders of army corps are officers by
profession._

_The French report then addresses itself to the wastage of material.
Discussing the wastage of guns, it says:_

It is easy to ascertain the German losses in artillery. On Dec. 28 the
Sixty-sixth Regiment of Artillery entrained at Courtrai for Germany
twenty-two guns, of which eighteen were used up. This figure is
extremely high for a single regiment.

The same facts have been ascertained as regards heavy artillery. On