ccording to height from
right to left, the tallest on the right.

The original division into squads is effected by the command: =COUNT
OFF=. The squads, successively, from the right, count off as in the
School of the Squad, as explained in par. 153, corporals placing
themselves as Nos. 4 of the front rank. If the left squad contains
less than six men, it is either increased to that number by transfers
from other squads or is broken up and its members assigned to other
squads and posted in the line of file closers. These squad
organizations are maintained, by transfers if necessary, until the
company becomes so reduced in numbers as to necessitate a new division
into squads. No squad will contain less than six men. (160)

=204. Division of company into platoons.= The company is further
divided into two, three or four platoons, each consisting of not less
than two, nor more than four squads. In garrison or ceremonies the
strength of platoons may exceed four squads. (161)

=205. Designation of squads and platoons.= At the formation of the
company the platoons or squads are numbered consecutively from right
to left and these designations do not change.

For convenience in giving commands and for reference, the
designations, =right, center, left=, when in line, and =leading,
center, rear=, when in column, are applied to platoons or squads.
These designations apply to the actual right, left, center, head, or
rear, in whatever direction the company may be facing. The =center
squad= is the middle or right middle squad of the company.

The designation "So-and-so's" squad or platoon may also be used.
(162)

=206. Assignment of platoons; assignment of guides.= Platoons are
assigned to the lieutenants and noncommissioned officers, in order of
rank, as follows: 1, right; 2, left; 3, center (right center); 4, left
center.

[Illustration: Plate II]

The noncommissioned officers next in rank are assigned as guides, one
to each platoon. If sergeants still remain, they are assigned to
platoons as additional guides. When the platoon is deployed, its
guide, or guides, accompany the platoon leader.

During battle, these assignments are not changed; vacancies are filled
by noncommissioned officers of the platoon, or by the nearest
available officers or noncommissioned officers arriving with
reenforcing troops. (163)

=207. Post of first sergeant, quartermaster sergeant and musicians.=
The first sergeant is never assigned as a g