William Duane, A military dictionary
“ COMPANY, in a military sense, [101] means a small body of foot, or artillery, the number of which is never fixed, but is generally from 50 to 120, commanded by a captain, a lieutenant, and an ensign, and sometimes by a first and second lieutenant, as in the artillery and flank companies of the line. A company has usually 4 or 6 serjeants, 4 or 6 corporals, and 2 drums. A company should have at least 4 commissioned officers, a serjeant and corporal for every ten men and a company consist of 120. In the Austrian service a company consists of 200 men. ”
